What did you drink yesterday? Public health relevance of a recent recall method used in the 2004 Australian National Drug Strategy Household Survey.

Science.gov (United States)

Stockwell, Tim; Zhao, Jinhui; Chikritzhs, Tanya; Greenfield, Tom K

2008-06-01

To (i) compare the Yesterday method with other methods of assessing alcohol use applied in the 2004 Australian National Drug Strategy Household Survey (NDSHS) in terms of extent of under-reporting of actual consumption assessed from sales data; and (ii) illustrate applications of the Yesterday method as a means of variously measuring the size of an Australian 'standard drink', the extent of risky/high-risk alcohol use, unrecorded alcohol consumption and beverage-specific patterns of risk in the general population. The homes of respondents who were eligible and willing to participate. A total of 24 109 Australians aged 12 years and over. The 2004 NDSHS assessed drug use, experiences and attitudes using a 'drop and collect' self-completion questionnaire with random sampling and geographic (State and Territory) and demographic (age and gender) stratification. Self-completion questionnaire using quantity-frequency (QF) and graduated-frequency (GF) methods plus two questions about consumption 'yesterday': one in standard drinks, another with empirically based estimates of drink size and strength. The Yesterday method yielded an estimate of 12.8 g as the amount of ethanol in a typical Australian standard drink (versus the official 10 g). Estimated coverage of the 2003-04 age 12+ years per-capita alcohol consumption in Australia (9.33 ml of ethanol) was 69.17% for GF and 64.63% for the QF when assuming a 12.8 g standard drink. Highest coverage of 80.71% was achieved by the detailed Yesterday method. The detailed Yesterday method found that 60.1% of Australian alcohol consumption was above low-risk guidelines; 81.5% for 12-17-year-olds, 84.8% for 18-24-year-olds and 88.8% for Indigenous respondents. Spirit-based drinks and regular strength beer were most likely to be drunk in this way, low- and mid-strength beer least likely. Compared to more widely used methods, the Yesterday method minimizes under-reporting of overall consumption and provides unique data of public health

IGRT yesterday, today and tomorrow

International Nuclear Information System (INIS)

Xing, Lei

2008-01-01

Recent technical advances in planning and delivering IMRT provide an unprecedented means for producing exquisitely shaped radiation doses that closely conform to the tumor dimensions while sparing sensitive structures. The development of 3D CRT and IMRT places more stringent requirements on the accuracy of beam targeting. In practice, large uncertainties exist in tumor volume delineation and in target localization due to intra- and inter-organ motions. The utility of modern radiation technologies, such as 3D CRT and IMRT, cannot be fully exploited without eliminating or significantly reducing these uncertainties. The need to improve targeting in radiation treatment has recently spurred a flood of research activities in image-guided radiation therapy (IGRT)

Botulinum toxin: yesterday, today, tomorrow

Directory of Open Access Journals (Sweden)

A. R. Artemenko

2013-01-01

Full Text Available Botulinum toxin (BoNT is a bacterial neurotoxin presented with seven serotypes that inhibit neurotransmitter release from nerve endings. The serotypes of BoNT are antigenically dissimilar, act via different, but interconnected mechanisms, and are not interchangeable. The activity of BoNT is associated with impaired neuroexocytosis occurring in several steps: from the binding of BoNT to its specific receptor on the axon terminal membrane to the proteolytic enzymatic cleavage of SNARE substrate. The effect of BoNT is considered to be restricted to the peripheral nervous system, but when given in particularly high doses, it has been recently shown to affect individual brain structures. In addition, by modulating peripheral afferentation, BoNT may influence the excitability of central neuronal structures at both spinal and cortical levels. Only BoNT serotypes A and B are used in clinical practice and aesthetic medicine. The type A has gained the widest acceptance as a therapeutic agent for more than 100 abnormalities manifesting themselves as muscular hyperactivity, hyperfunction of endocrine gland, and chronic pain. The effect of BoNT preparations shows itself 2-5 days after injection, lasts 3 months or more, and gradually decreases with as a result of pharmacokinetic and intracellular reparative processes. Biotechnology advances and potentialities allow purposefully modification of the protein molecular structure of BoNT, which expands the use and efficiency of performed therapy with neurotoxins. Recombinant technologies provide a combination of major therapeutic properties of each used BoNT serotype and expand indications for recombinant chimeric toxins.

Microservices: Yesterday, Today, and Tomorrow

DEFF Research Database (Denmark)

Dragoni, Nicola; Giallorenzo, Saverio; Lafuente, Alberto

2017-01-01

Microservices is an architectural style inspired by service-oriented computing that has recently started gaining popularity. Before presenting the current state of the art in the field, this chapter reviews the history of software architecture, the reasons that led to the diffusion of objects...... and services first, and microservices later. Finally, open problems and future challenges are introduced. This survey primarily addresses newcomers to the discipline, while offering an academic viewpoint on the topic. In addition, we investigate some practical issues and point out a few potential solutions....

Gas crisis today and yesterday

International Nuclear Information System (INIS)

Anon

2009-01-01

Problem with natural gas prices and its transport from the Ukrainian territory to Europe have been occurring on regular basis. It all started soon after decline of the Soviet Union in 1992. In September 1992 a former Prime Minister Vitold Fodkin announced that the Ukraine would collect fees for goods (gas) transition in convertible currencies. According to him, the Ukraine needed a foreign currency, not roubles. Leonid Kravchuk, a former Ukrainian President President indicated that if the raw material prices increase, Kiev might complicate sale of pipes for gas and oil pipelines. (author)

Today's response to yesterday's problem

International Nuclear Information System (INIS)

Donald, R.L.

1994-01-01

This paper describes methods for characterizing the types of hazardous waste materials which have often been left behind in old manufactured gas processing plants used during the 1800's and early 1900's. These old processing plants often just dumped any waste material on-site with no formal disposal plan. Many of these sites are now considered by the EPA as hazardous waste sites. This paper discusses the methods to characterize the sites which are highly variable on the types of waste and the methods which they were disposed. The paper goes on to discuss the various remedial action plans which may be applicable to the site such as incineration, containment, material reuse, solvent extraction, thermal desorption, and bioremediation

The petrochemical industry in Quebec : from yesterday to today

International Nuclear Information System (INIS)

Giard, P.

1992-01-01

A historical account of the development of the chemical industry in Quebec from the year 1800 to the present was presented. The emphasis was on the development of the petrochemical industry after 1945. The earliest signs of chemical manufacturing in Quebec appeared in 1800 with the opening of the Wadsworth and Lyman pharmaceutical laboratories followed by several manufacturers of soap, paint, sugar, rubber, cement and explosive products. In 1900 the acetylene-based carbon chemistry industry was established in the Shawinigan region. The petrochemical industry in Quebec was born in 1952 with the opening in Montreal of a cumene and phenol plant by Shawinigan Chemicals and British American Oil, peaking in 1976 with six producing refineries in east Montreal. At that time, Montreal represented the largest refining centre in Canada with a combined capacity of 600,000 barrels per year. Since then, four of these refineries have closed but the province remains an important centre particularly in the manufacturing of oil-derived plastic products. Tables and maps showing the development and distribution of petrochemical manufacturing and the location of oil pipelines in the Montreal area, at various times since 1946, are included. 11 figs

NASA Education: Yesterday's Dream...Today's Vision...Tomorrow's Hope

Science.gov (United States)

Winterton, Joyce L.

2010-01-01

and informal STEM education providers. Through hands-on, interactive, educational activities, NASA will engage students, educators, families, the general public, and all agency stakeholders in increasing America's science and technology literacy. NASA Education uses multiple methods to assess and evaluate the success of its programs and projects. Methods include strategic planning, management and control, expert evaluations and assessments, competitive acquisition, and analysis of performance measurement data and metrics. Additional control measures are in development. These measures will further improve data collection, assist in assessing return on investments, and provide information for accountability in project and program management. In 2009, NASA directly reached over one million students and over 115,000 educators.

Energy supplies yesterday, today, and tomorrow

Energy Technology Data Exchange (ETDEWEB)

Knizia, K

1987-08-20

The article is based on a paper read in May 1987 on the following subjects: Trends on the German energy market; the risk of dependence on imported oil; coal and nuclear power; the energy situation worldwide, in Western Europe, and in the Third World; the increasing importance of electric power generation; towards a power-plus-hydrogen economy. According to the author, only coal and nuclear power combined will be able to assure energy supply on a long-term basis and to make Germany independent of the unstable world energy market. (MOS).

TERAHERTZ – YESTERDAY, TODAY, AND TOMORROW

Directory of Open Access Journals (Sweden)

Carlos A. Duque

2016-03-01

  El término terahertz (THz se convirtió en una de las palabras más populares de la ciencia hoy en día. ¿Por qué? ¿Y qué es esto? ¿Por qué cada vez más libros, artículos y conferencias científicas se están dedicando a este tema en todo el mundo? ¿Por qué centros THz se están estableciendo en muchas universidades y laboratorios? ¿Por qué han aparecido programas académicos sobre THz en diferentes países? El artículo presenta respuestas breves a estas preguntas. En él se explica lo que es la radiación THz y que es la llamada brecha THz. Presentamos las peculiaridades de la radiación THz y mencionamos sus aplicaciones más importantes. Más adelante, describimos el estado del arte en la ciencia THz. En un artículo corto es imposible cubrir todos los aspectos científicos y técnicos de la ciencia THz, por lo tanto, restringiremos la discusión a los dispositivos y las tecnologías basadas en nanoestructuras semiconductoras en dos campos muy importantes a saber, las fuentes y detectores de THz; prestando especial atención a sus diferencias con respecto a los dispositivos ópticos convencionales. Esperamos que los lectores adquieran una familiaridad suficiente con la ciencia de THz y que traten de encontrar sus caminos propios para implementar la radiación THz en sus actividades científicas.

Alzheimer\\'s Disease: Yesterday, Today, Tomorrow

Directory of Open Access Journals (Sweden)

Farid Fadaei

2007-04-01

Full Text Available Alzheimer's disease is the most common and well - known cause of dementia, as a progressive, irreversible brain disorder that affects cognitive function, personality, thought, perception and behaviour. Alzheimer's disease is the fourth leading cause of death in western countries. Interesting to know that this disease was unknown in medical community till 100 years ago and had no name. Dr. Alois Alzheimer, a German psychiatrist was the person who suspected the presence of this new illness and by succinct clinical, neuroanatomic, and neuropathologic examination of some cases; including the first known case of this disease- a woman named Auguste Deter- documented it. In further Emil Kraepe1inby knowing about the cases that Dr. Alzheimer reported, and another reports of this disease that were published in the first decade of the twentieth century, set the name of Alzbeimer on this new disease. Descriptions of Dr. Alzheimer and Kraepelin are the same as the present day descriptions of this disease. Electron microscopy, quantitative morphology and modem biochemistry emerging in the second half of the twentieth century opened a new era in dementia research with description of the ultra structure and biochemistry of senileplaques and neuronfibrillary tangles, the major disease markers of Alzheimer's disease. Basic research gave insight into the molecular genetics and pathophysiology of Alzheimers disease and based on the biochemical findings, new pharmacological treatment options were opened. The future attempts will probably be concentrated on the prevention of this disease. Oxidative stress, excessive transition metal ions, and misfolded / aggregated proteins and inflammation are among the probable causes of Alzheimer's disease and the future research will focus on their better understanding and prevention of their occurrence. As the last word, stem cells grafts that in animals have led to remarkable improvement of brain function may also be a promising course in the cure of Alzbeimer's disease in the future.

Hyman Minsky – Yesterday and Today

Directory of Open Access Journals (Sweden)

Leszek Kąsek

2010-03-01

Full Text Available The article presents Minskys financial instability hypothesis and possibilities of its using for financial crisis explanation. Hyman Minsky was an American economist and professor of economics at Washington University in St. Louis. His research attempted to provide an understanding and explanation of the characteristics of financial crises. Minsky was sometimes described as a post-Keynesian economist because, in the Keynesian tradition, he supported some government intervention in financial markets and opposed some of the popular deregulation policies in the 1980s, and argued against the accumulation of debt. Actually,Minskys hypothesis can translate the present subprime mortgage crisis.

Plasma etching: Yesterday, today, and tomorrow

Energy Technology Data Exchange (ETDEWEB)

Donnelly, Vincent M.; Kornblit, Avinoam [Department of Chemical and Biomolecular Engineering, University of Houston, Houston, Texas 77204 (United States)

2013-09-15

The field of plasma etching is reviewed. Plasma etching, a revolutionary extension of the technique of physical sputtering, was introduced to integrated circuit manufacturing as early as the mid 1960s and more widely in the early 1970s, in an effort to reduce liquid waste disposal in manufacturing and achieve selectivities that were difficult to obtain with wet chemistry. Quickly, the ability to anisotropically etch silicon, aluminum, and silicon dioxide in plasmas became the breakthrough that allowed the features in integrated circuits to continue to shrink over the next 40 years. Some of this early history is reviewed, and a discussion of the evolution in plasma reactor design is included. Some basic principles related to plasma etching such as evaporation rates and Langmuir–Hinshelwood adsorption are introduced. Etching mechanisms of selected materials, silicon, silicon dioxide, and low dielectric-constant materials are discussed in detail. A detailed treatment is presented of applications in current silicon integrated circuit fabrication. Finally, some predictions are offered for future needs and advances in plasma etching for silicon and nonsilicon-based devices.

SOCIALY RESPONSIBLE MARKETING - YESTERDAY AND TODAY

OpenAIRE

Milena Ilic; Branislav Radnovic; Zoran D. Zivkovic

2012-01-01

Several factors direct the companies to apply a higher level of corporate social responsibility: the increasing expectations of customers, changes in expectations of employees, laws and government pressure, investor interest in the social criteria and changes in supply practices The basic principles of socially responsible marketing as an ethical business, respect for ecological principles and respect for the legislation. Organizations must ensure that all employees know and observe the re...

SOCIALY RESPONSIBLE MARKETING - YESTERDAY AND TODAY

Directory of Open Access Journals (Sweden)

Milena Ilic

2012-12-01

In contemporary business, more ecological component is present in the execution of business activities as an important prerequisite for improving competitive advantage and company image. Awareness of the issue of environmental protection in companies has evolved primarily as a result of the influence of customers and various non-governmental and non-profit organizations on marketing orientation of companies, and the requirements for the development of products and services that meet environmental standards and consumer needs.

Plasma etching: Yesterday, today, and tomorrow

International Nuclear Information System (INIS)

Donnelly, Vincent M.; Kornblit, Avinoam

2013-01-01

The field of plasma etching is reviewed. Plasma etching, a revolutionary extension of the technique of physical sputtering, was introduced to integrated circuit manufacturing as early as the mid 1960s and more widely in the early 1970s, in an effort to reduce liquid waste disposal in manufacturing and achieve selectivities that were difficult to obtain with wet chemistry. Quickly, the ability to anisotropically etch silicon, aluminum, and silicon dioxide in plasmas became the breakthrough that allowed the features in integrated circuits to continue to shrink over the next 40 years. Some of this early history is reviewed, and a discussion of the evolution in plasma reactor design is included. Some basic principles related to plasma etching such as evaporation rates and Langmuir–Hinshelwood adsorption are introduced. Etching mechanisms of selected materials, silicon, silicon dioxide, and low dielectric-constant materials are discussed in detail. A detailed treatment is presented of applications in current silicon integrated circuit fabrication. Finally, some predictions are offered for future needs and advances in plasma etching for silicon and nonsilicon-based devices

The Pomeron: yesterday, today and tomorrow

Energy Technology Data Exchange (ETDEWEB)

Levin, E [Centro Brasileiro de Pesquisas Fisicas (CBPF), Rio de Janeiro, RJ (Brazil); [Petersburg Nuclear Physics Institute, St Petersburg (Russian Federation). Theory Dept.

1995-03-01

These lectures are a review of the main ideas and approaches to the Pomeron structure. They intend to give a brief review of the Reggeon Calculus, which was the first attempt to build the effective theory of the strong interaction at high energy. In spite of the fact that this approach turns out to be inconsistent and in lectures we show why, the Reggeon approach was and is the main source of the terminology and phenomenology for high energy soft interactions. The detail description of the QCD approach to high energy interaction. They try to combine the rigorous approach in perturbative QCD with more simple, intuitive guess based on general properties of QCD to clarify our expectations and predictions. (author). 52 refs, 36 figs, 1 tab.

The Pomeron: yesterday, today and tomorrow

International Nuclear Information System (INIS)

Levin, E.; Petersburg Nuclear Physics Institute, St Petersburg

1995-03-01

These lectures are a review of the main ideas and approaches to the Pomeron structure. They intend to give a brief review of the Reggeon Calculus, which was the first attempt to build the effective theory of the strong interaction at high energy. In spite of the fact that this approach turns out to be inconsistent and in lectures we show why, the Reggeon approach was and is the main source of the terminology and phenomenology for high energy soft interactions. The detail description of the QCD approach to high energy interaction. They try to combine the rigorous approach in perturbative QCD with more simple, intuitive guess based on general properties of QCD to clarify our expectations and predictions. (author). 52 refs, 36 figs, 1 tab

Yesterday, Today and Tomorrow--Constant Change

Science.gov (United States)

Reader, Peter

2011-01-01

It is not so long ago that universities shunned words such as "public relations" and "marketing," preferring to describe staff working in these areas as information officers and even assistant registrars and with such staff drawn from a cadre of generalist administrators. If they really had to be specific, then an acceptable word was "publicity".…

Astronomical Publishing: Yesterday, Today and Tomorrow

Science.gov (United States)

Huchra, John

Just in the last few years scientific publishing has moved rapidly away from the modes that served it well for over two centuries. As "digital natives" take over the field and rapid and open access comes to dominate the way we communicate, both scholarly journals and libraries need to adopt new business models to serve their communities. This is best done by identifying new "added value" such as databases, full text searching, full cross indexing while at the same time retaining the high quality of peer reviewed publication.

Unified-field theory: yesterday, today, tomorrow

International Nuclear Information System (INIS)

Bergman, P.G.

1982-01-01

Beginning with the expounding of Einstein understanding of advantages and disadvantages of general relativity theory, the authors proceed to consideration of what the complete unified theory have to be according to Einstein. The four theories which can be considered as ''unified'', namely weyl and Calutsa ones, worked out a half of century ago, and twistor twisting and supersymmetry theories, nowadays attracting attention, are briefly described and discussed. The authors come to a conclusion that achievements in elementary-particle physics have to affect any future theory, that this theory has to explain the principle contradictions between classical and quantum field theories, and that finally it can lead to change of the modern space-time model as a four-dimensional variety

Empowerment Evaluation: Yesterday, Today, and Tomorrow

Science.gov (United States)

Fetterman, David; Wandersman, Abraham

2007-01-01

Empowerment evaluation continues to crystallize central issues for evaluators and the field of evaluation. A highly attended American Evaluation Association conference panel, titled "Empowerment Evaluation and Traditional Evaluation: 10 Years Later," provided an opportunity to reflect on the evolution of empowerment evaluation. Several…

Locating the Great Red Spot: Yesterday, Today, and Tomorrow

Science.gov (United States)

Lesniak, Michael V.; Stapleton, J. C.

2014-01-01

The Great Red Spot, a persistent storm in Jupiter's atmosphere, is the most prominent feature of that planet's disk as viewed from Earth. Combined with the fact that Jupiter is a gas giant planet and has no visible surface with discernible landmarks, this means that following the passage of the Great Red Spot is the primary method of observing the planet's rotation. Therefore, it is paramount for any program which generates synthetic images of the planet to accurately place the feature. The U.S. Naval Observatory's "Apparent Disk of a Solar System Object" online web service (http://aa.usno.navy.mil/data/docs/diskmap.php) is such a program. The Great Red Spot's planetary latitude is locked between two of Jupiter's striated atmospheric layers at 22 °S. However, its planetary longitude is not constant; over time it migrates east and west along the atmospheric layer boundary it is trapped within. Observing and recording its longitude is made difficult because Jupiter's atmosphere is subject to differential rotation and the Great Red Spot slowly migrates with respect to the surrounding atmospheric layers. Furthermore, the Great Red Spot does not move at a uniform rate. Currently its relative motion is approximately 0°.051 per day. Since its first recorded observation in 1831, the Great Red Spot has made almost three complete laps around the planet at the 22nd parallel. "Apparent Disk of a Solar System Object" operates over any requested date between 1700 and 2100 A.D. Therefore, our treatment of the Great Red Spot needs to take into account both historical positions and future predicted motion. Based on researching past observations of the spot's position on the disk, we find that its behavior prior to 2009 is best represented by a 10-part piecewise function. Each component of the piecewise function is a 2nd order polynomial. Observations from 2009-present are better fit with a linear function; this function is used for future years by extrapolation. Using these fits

Overview of Forensic Toxicology, Yesterday, Today and in the Future.

Science.gov (United States)

Chung, Heesun; Choe, Sanggil

2017-01-01

The scope of forensic toxicology has been tremendously expanded over the past 50 years. From two general sections forensic toxicology can be further classified into 8-9 sections. The most outstanding improvement in forensic toxicology is the changes brought by instrumental development. The field of forensic toxicology was revolutionized by the development of immunoassay and benchtop GC-MS in the 1980's and LC-MS-MS in 2000's. Detection of trace amounts of analytes has allowed the use of new specimens such as hair and oral fluids, along with blood and urine. Over a longer period of time, continuous efforts have been made to efficiently extract and separate drug and poison from biological fluids. International endeavors to develop high quality standards and guidelines for drugs and poisons in biological specimens and to promote them in order to increase reliability of laboratories are also part of the recent advancement of forensic toxicology. Interpretation of postmortem toxicology encompasses various factors including postmortem redistribution and stability. Considering the recent trend, the interpretation of toxicological results should account for autopsy findings, crime scene information, and related medical history. The fields of forensic toxicology will continuously develop to improve analysis of target analytes from various specimens, quality assurance program, and results interpretation. In addition, the development of analytical techniques will also contribute further advancement of forensic toxicology. The societies of forensic toxicologists, such as TIAFT, will play an important role for the advancement of forensic toxicology by collaborating and sharing ideas between toxicologists from both developed and developing countries. Copyright© Bentham Science Publishers; For any queries, please email at epub@benthamscience.org.

Chemical coal conversion yesterday, today, and tomorrow; Der Chemierohstoff Kohle: gestern, heute und morgen

Energy Technology Data Exchange (ETDEWEB)

Talbiersky, J. [UCP Chemicals AG, Wien (Austria)

2007-01-15

Shortage in mineral oil and gas as well as a high price level have caused a renaissance in coal conversion technologies, at the end of the 70's. Today we have a similar situation. Now coal coversion technologies will be in the focus again but hopefully as a longterm strategy. The most important coal conversion technologies as liquefaction, gasification, coking and calcium carbide synthesis are discussed regarding their use for the production of chemicals. The most important source for aromatic chemicals from coal is till now coal tar with an availability of 22 Mio. t/a. The manufacturing of coal tar is discussed as an example for making aromatic products from a complex feed stock that you get by the fixed bed gasification, coal liquefaction and coking. Also the special marketing strategy that is necessary to be competitive against products from the petroindustry. It can be expected, that coal gasification as a source for synthesis gas will become more and more important. Synthesis gas is the access to aliphatic hydrocarbons by Fischer Tropsch synthesis and to methanol, a chemical with a high synthetic potential. Also the new hydrothermal carbonization of biomass to synthetic coal is mentioned. (orig.)

The fuel cell yesterday, today and tomorrow

Directory of Open Access Journals (Sweden)

Stanojević Dušan D.

2005-01-01

Full Text Available The fuel cell has some characteristics of a battery carrying out direct chemical conversion into electric energy. In relation to classical systems used for chemical energy conversion into electric power, through heat energy and mechanical operation, the fuel cell has considerably higher efficiency. The thermo-mechanical conversion of chemical into electric energy, in thermal power plants is carried out with 30% efficiency, while the efficiency of chemical conversion into electric energy, using a fuel cell is up to 60%. With the exception of the space programme, the commercial usage of the fuel cell did not exist up to 1990, when the most developed countries started extensive financial support of this source of energy. By 1995, more than a hundred fuel cells were installed in the process of electricity generation in Europe, USA and Japan, while nowadays there are thousands of installations, of efficient energetic capacity. Because of its superior characteristics, the fuel cell compared to other commercial electric energy producers, fulfills the most important condition - it does not pollute or if it does, the level is minimal. With such characteristics the fuel cell can help solve the growing conflict between the further economic development of mankind and the preservation of a clean and healthy natural environment.

Radioactive waste management: yesterday, today and tomorrow

International Nuclear Information System (INIS)

Prince, A.T.

1977-10-01

The public believes that there is a radioactive waste problem, but knowledge in the field is so well advanced that the only problem left is how to choose the most economically effective method among many available. Tailings from uranium ore processing could be made harmless by removing the majority of the radium and storing the remaining waste in well-designed retention areas. Non-fuel reactor wastes may be handled by incineraton, reverse osmosis, and evaporation in a central waste management centre. The dry storage of spent fuel in concrete cannisters is being investigated. Ultimate disposal of high-level wastes will be in deep, stable geologic formations. (LL)

Forward osmosis processes: Yesterday, today and tomorrow

KAUST Repository

Chung, Tai-Shung

2012-02-01

The purpose of this short communication is to share our perspectives on future R & D for FO processes in order to develop effective and sustainable technologies for water, energy and pharmaceutical production. © 2010 Elsevier B.V.

CMS tracking challenges yesterday, today and tomorrow

CERN Document Server

Brondolin, Erica

2015-01-01

The Compact Muon Solenoid (CMS) is one of the two general purpose experiments at the Large Hadron Collider (CERN). Until 2012 (Run1), pp collisions have been delivered with a minimal bunch time separation of 50 ns and a mean of about 15 collisions per bunch crossing. After the end of the long shut-down this year, LHC is foreseen to ultimately exceed an instantaneous luminosity of $10^{34}cm^{-2}s^{-1}$, which means a bunch time separation of 25 ns with a mean of more than 25 inelastic collisions superimposed on the event of interest (Run2). In this high-occupancy environment, obtaining a precise particle momentum reconstruction is one of the biggest challenges. To this end, the CMS collaboration has constructed the largest silicon tracker ever and has developed a sophisticated tracking software, that is able to successfully reconstruct the hundreds of tracks produced in each beam crossing.However, more challenges lie ahead. CERN is planning an upgrade program of the LHC collider which will bring the luminosi...

Human Tumor Antigens Yesterday, Today, and Tomorrow.

Science.gov (United States)

Finn, Olivera J

2017-05-01

The question of whether human tumors express antigens that can be recognized by the immune system has been answered with a resounding YES. Most were identified through spontaneous antitumor humoral and cellular immune responses found in cancer patients and include peptides, glycopeptides, phosphopeptides, viral peptides, and peptides resulting from common mutations in oncogenes and tumor-suppressor genes, or common gene fusion events. Many have been extensively tested as candidates for anticancer vaccines. More recently, attention has been focused on the potentially large number of unique tumor antigens, mutated neoantigens, that are the predicted products of the numerous mutations revealed by exome sequencing of primary tumors. Only a few have been confirmed as targets of spontaneous immunity and immunosurveillance, and even fewer have been tested in preclinical and clinical settings. The field has been divided for a long time on the relative importance of shared versus mutated antigens in tumor surveillance and as candidates for vaccines. This question will eventually need to be answered in a head to head comparison in well-designed clinical trials. One advantage that shared antigens have over mutated antigens is their potential to be used in vaccines for primary cancer prevention. Cancer Immunol Res; 5(5); 347-54. ©2017 AACR . ©2017 American Association for Cancer Research.

Composites and Construction: Yesterday, today and tomorrow

Directory of Open Access Journals (Sweden)

Manso, J.

1997-12-01

Full Text Available We will try to give a idea about the possibilities of the Composites Materials in the Construction area, examining their applications since along time. We will begin by the integral closing the building, based in the panel sandwich concept. Immediately we will comment a new material, the COMPOSTEEL, a hybrid product made of composites plus steel, indicated to the structural country. Next, we will study the "Continuous Frame" oriented also at the structural area. Finally, we will finish with two ideas:
a The composites solving the seism phenomenon. b The composites as a ceiling to big areas.

We will try to give a idea about the possibilities of the Composites Materials in the Construction area, examining their applications since along time. We will begin by the integral closing the building, based in the panel sandwich concept. Immediately we will comment a new material, the COMPOSTEEL, a hybrid product made of composites plus steel, indicated to the structural country. Next, we will study the "Continuous Frame" oriented also at the structural area. Finally, we will finish with two ideas:
a The composites solving the seism phenomenon. b The composites as a ceiling to big areas.

Forward osmosis processes: Yesterday, today and tomorrow

KAUST Repository

Chung, Tai-Shung; Zhang, Sui; Wang, Kai Yu; Su, Jincai; Ling, Ming Ming

2012-01-01

The purpose of this short communication is to share our perspectives on future R & D for FO processes in order to develop effective and sustainable technologies for water, energy and pharmaceutical production. © 2010 Elsevier B.V.

Research in Nursing Education: Yesterday--Today--Tomorrow.

Science.gov (United States)

Reilly, Dorothy E.

1990-01-01

Discusses the development of research in nursing education from Florence Nightingale as statistician to the effects of doctor-nurse relations to the acceleration produced by various wars to the special nurses who make research a natural process for the profession. (Author/JOW)

Yesterday's slaves

DEFF Research Database (Denmark)

2011-01-01

This film explores the birth of a new ethnic group, the Gando. The Gando are a Fulfulde-speaking group of slave descendants that emerged politically in the context of democratic decentralisation reform. Today, Gando, who were once seen as a sub-group of Fulani or Baatombu/Boo people, claim...

Indexical Hybrid Tense Logic

DEFF Research Database (Denmark)

Blackburn, Patrick Rowan; Jørgensen, Klaus Frovin

2012-01-01

In this paper we explore the logic of now, yesterday, today and tomorrow by combining the semantic approach to indexicality pioneered by Hans Kamp [9] and refined by David Kaplan [10] with hybrid tense logic. We first introduce a special now nominal (our @now corresponds to Kamp’s original now...... operator N) and prove completeness results for both logical and contextual validity. We then add propositional constants to handle yesterday, today and tomorrow; our system correctly treats sentences like “Niels will die yesterday” as contextually unsatisfiable. Building on our completeness results for now......, we prove completeness for the richer language, again for both logical and contextual validity....

Prototypes & Industrial Sodium Fast Reactors: Yesterday, Today, Tomorrow

International Nuclear Information System (INIS)

Sauvage, Jean-François

2013-01-01

Conclusions: • Breeders and SFRs haven’t got a certain future. • Need to breeders = uranium consumption and resources: – Nuclear materials management; – Only if SFRs will be competitive. • But development of a new nuclear system is very long: – Nearly 30 years in the past (strategic aims without objections); – Don’t wait the immediate need to begin (or to resume); – R&D, innovations, new designs, future buildings. • Currently, it’s time for international collaboration

Between Yesterday and Today: Contemporary Art in Nepal

Directory of Open Access Journals (Sweden)

Kathryn Hagy

2012-01-01

Full Text Available This paper examines works from the last decade by six Nepalese artists and delves into questions such as how today’s artists align themselves between their ancient arts and their contemporary context. What is the conversation about globalism and its impact on artists? How do artists deal with social pressures and is the content of their work directly affected by these pressures? Through in-country research and subsequent study and interviews with artists, what is revealed is an energetic art scene that draws much of its inspiration from a local context, whether that be affirmation of or protest against that context to some degree. When visiting Kathmandu Nepal, one is bound to discover that like the ancient sculptures, paintings and temple architecture that exist on every corner, the art of contemporary Nepal is everywhere as well.

Chemistry in South Africa - yesterday, today and tomorrow

International Nuclear Information System (INIS)

1987-01-01

The jubilee convention of the South African Chemical Institute covered the development of chemistry in South Africa. Specialists in the field of chemistry covered topics with reference to organic chemistry, extraction metallurgy, analytical chemistry, mass spectroscopy, instrumentation, theoretical chemistry, physical chemistry, chromatography, industrial chemistry and solid state chemistry

Yesterday, today and tomorrow of Duchenne muscular dystrophy

Directory of Open Access Journals (Sweden)

Cheng ZHANG

2015-05-01

Full Text Available The research history of Duchenne muscular dystrophy (DMD may be roughly divided into 3 phases: clinical describing (1836-1985, molecular diagnosis and exploratory therapy (1985-2020, and the pathogenesis illuminating, gene therapy or treatment against the pathogenesis (2020-. During 1836-1985, doctors described the variation of medical history, clinical signs and symptoms, pathology, biochemistry, and genetic regularity of DMD. During 1985-2020, the scientists set up molecular diagnostic methods and exploratory therapy regimens of DMD. After 2020, some gene therapies, for example, the regimens of exon skipping and reading through, may be used in clinical practice. DOI: 10.3969/j.issn.1672-6731.2015.05.002

[Gdansk HIV-AIDS project, yesterday, today and future].

Science.gov (United States)

Zielińska, W

1995-09-01

Medical care project for HIV positive and AIDS patients in Gdańsk voivodship was established in 1988 in the Clinic for Infectious Diseases of Gdańsk Medical University. The aim of this modern and multidirectional program was to provide full medical care for HIV/AIDS patients and introduce effective prophylaxis against spread of HIV infection. According to the project-clinical ward, outpatient clinic for HIV positive and AIDS patients, diagnostic and laboratory units, were established. Close cooperation including specialistic and general medical care, was set with detoxication ward, rehabilitation centers for drug addicts, prison medical services and the Korczak Orphanage. Education of medical staff and some social groups was provided (teachers, teenagers of secondary schools, journalists, police employees). Clinical ward for HIV positive patients who are in need of inpatient medical care is localized in the Clinic for Infectious Diseases of Gdańsk Medical University. The ward has 16 double - bed Melcer's boxes which are used for other HIV/AIDS patients according to present needs. Free beds are used for HIV negative patients. HIV/AIDS Outpatient Clinic is localized in Venerologic Outpatient Unit. This was because of some psychological, social, professional and organization aspects. Outpatient Clinic staff is responsible for first patients' examination. Serological diagnostics of HIV infection is follow up for everyone (anonymous testing is possible); testing for STD is available also. Diagnostic laboratory base for clinical ward and other units are the laboratories of Gdańsk Voivodship Hospital for Infectious Diseases. Clinic for Infectious Diseases supervises all co-operating units. These are the following: 10-beds detoxication ward for drug addicts in Psychiatric - Neurological Hospital "Srebrzysko", 70-80 places in rehabilitation centers for drug addicts in Zapowiednik and Smazyno, remand prison ward for HIV positive patients (this is the first ward established in Poland, thanks to our initiative, in 1990). One of very important units of our Center is the Korczak Orphanage for children aged 0-7 years, which is subjected to Voivodship Health Department. This orphanage is the place for children with positive HIV serology from the whole Poland. Children who need inpatient medical care, among them AIDS children, are admitted to the Clinic for Infectious Diseases and can be diagnosed and consulted in all units of Gdańsk Medical University. In 1992 the co-operation with Gdańsk homosexual society represented by the Gdańsk Initiative (a submit of Lambda organization), was established. Education program is the next very important part of the Clinical and Diagnostic HIV/AIDS Center work. Until now medical staff and Education Department staff were mainly concerned. It is planned to establish Voivodship Social Needs Outpatient Clinic which would continue all hitherto activities, which would be extended by social law counseling. Such outpatient clinic would facilitate education activity. It would be the base for medical research on social pathology and HIV/AIDS related problems.

America in Perspective: Yesterday's Questions and Today's Students.

Science.gov (United States)

Danzer, Gerald A.

In 1780, a prize was established in France for the best answer to the question; "Was the discovery of America a blessing or a curse to mankind?" This question and its only response from an individual living in America, constitute the basis of a high school history class unit. The background of the question and the content are developed,…

Nicotine yesterday, today, and tomorrow: a global review.

Science.gov (United States)

Gray, Nigel J

2014-02-01

This intentionally selective global review reflects the views and frustrations of a public health physician with 45 years of frontline experience in tobacco control. In particular, it focuses on the nexus between research and policy and the long periods between relevant discoveries and application as policy. Consideration is given to the relative neglect of the possibility of reducing the carcinogenicity and toxicity of the cigarette on the grounds that it is the preferred source of nicotine for the global majority of nicotine users. Although the outcome of such change is unquantifiable, there is much in cigarette smoke that can be changed to make it less carcinogenic and less toxic. It is difficult to think of excuses for accepting the status quo.

Latin American Integration: Yesterday, Today and Perhaps Tomorrow

Directory of Open Access Journals (Sweden)

Flavio Alves Soares

1992-12-01

Full Text Available This paper aims to analyse, more subjectively than objectively, the development of ALALC-ALADI and to show the path for the MERCOSUR. The author evaluates the successes and failures of ALALC-ALADI -the first two attempts of regional economic concentration- focusing his attention on ALADI, being this more recent and with the aim of acting as an integrationist regional frame. About the MERCOSUR, the author remarks the potential involved in the bilateral trade between Brazil and Argentine, which can be the origin of the construction of Common Market of the South, with Paraguay's and Uruguay's participation.

School handbooks from yesterday to today: Thefrench example

Directory of Open Access Journals (Sweden)

Alain CHOPPIN

2013-11-01

Full Text Available The school handbook has been for a long time devaluated for bibliographers, archivists and even for the historian community, but durign the last decades and increasing interest hast emerged among educational and textbook historians. First of all, the author the reasons of a textbook as an important source for the historian and the motives of such an unexpected interest for this subject, and afterwards make a brief historical review of the French school edition, specially focoused to the evolution of the handbook as a pedagogical tool. He tries to enlighten the different parameters that could have been successively implicated in the concept and use of handbooks in France, joining it closely current questions (increasingly complex handbooks, incidence of advanced technologies, teacher's training.

Daily Intragroup Contact in Diverse Settings: Implications for Asian Adolescents' Ethnic Identity

Science.gov (United States)

Yip, Tiffany; Douglass, Sara E.; Shelton, J. Nicole

2013-01-01

This study examined the daily-level association between contact with same-ethnic others and ethnic private regard among 132 Asian adolescents (mean age 14) attending 4 high schools ranging in ethnic composition diversity. The data suggest a positive daily-level association between contact with same-ethnic others and ethnic private regard for adolescents who were highly identified with their ethnic group and who attended predominantly White or ethnically heterogeneous schools. In addition, using time lag analyses, contact with same-ethnic others yesterday was positively related to ethnic private regard today, but ethnic private regard yesterday was unrelated to contact with same-ethnic others today, suggesting that adolescents' identity is responsive to their environments. The implications of these findings for the development of ethnic identity are discussed. PMID:23294295

Molecular diagnostics in medical microbiology: yesterday, today and tomorrow.

Science.gov (United States)

van Belkum, Alex

2003-10-01

Clinical microbiology is clearly on the move, and various new diagnostic technologies have been introduced into laboratory practice over the past few decades. However, Henri D Isenberg recently stated that molecular biology techniques promised to revolutionise the diagnosis of infectious disease, but that, to date, this promise is still in its infancy. Molecular diagnostics have now surpassed these early stages and have definitely reached puberty. Currently, a second generation of automated molecular approaches is already within the microbiologists' reach. Quantitative amplification tests in combination with genomics, transcriptomics, proteomics and related methodologies will pave the way to further enhancement of innovative microbial detection and identification.

[Clinical toxicology of the Academy: yesterday, today and tomorrow].

Science.gov (United States)

Sofronov, G A; Khalimov, Iu Sh; Matveev, S Iu; Kuz'mich, V G; Fomichev, A V

2013-12-01

National toxicology school of the Kirov Military Medical Academy, demonstrates the unity of clinical and experimental approaches related to one purpose throughout its history--saving human life and health from exposure to toxic substances of chemical nature. For more than three centuries the russian science of toxicology has been steadily developing, often ahead of the world science. It helped to create the means of protection and develop methods of treatment for chemical lesions. Currently, toxicology departments of military field therapy and military toxicology and medical protection are actively involved in the current study of military medicine, restructuring policy to provide toxicological aid in the Armed Forces, the development and introduction of Innovative methods of diagnosis and treatment of victims of toxicological etiology.

U3O8 prices: Yesterday, today and tomorrow

International Nuclear Information System (INIS)

Anon.

1996-01-01

A forecast of the uranium oxide spot market is presented. The forecast is based on an analysis of the previous 18-month market data and current market conditions, which are briefly summarized. Approximately 9 million pounds of uncovered utility demand are predicted between September 1996 and mid-1997. Known reactor demand less determinable contract coverage yields an upper bound figure of 16 million pounds of uncovered demand. The analyses do not include the 14.2 million pounds of Russian natural uranium feed being transferred to the US DOE

Nutrition: Yesterday, Today, and Tomorrow. New Horizons in Nutrition.

Science.gov (United States)

Arnold, Justine; Grogan, Jane, Ed.

This instructional handbook is one of a series of ten packets designed to form a comprehensive course in nutrition for secondary students. This unit considers the fact that eating habits developed early in life have a lifetime effect on health. Special emphasis is placed on the effect of these early habits on pregnancy, adolescence, infancy and…

Measles diagnosis at the Subcarpathian region: yesterday, today, tomorrow

OpenAIRE

R.M. Savchuk; N.I. Sidneva; T.B. Djus; L.Y. Pogorila; A.M. Stepanovich

2017-01-01

The article deals with the results of the epidemiological analysis of measles rate in Ivano-Frankivsk region, laboratory diagnosis, studying of the specific immune resistance and prognosis of morbidity for 2017–2018.

Measles diagnosis at the Subcarpathian region: yesterday, today, tomorrow

Directory of Open Access Journals (Sweden)

R.M. Savchuk

2017-11-01

Full Text Available The article deals with the results of the epidemiological analysis of measles rate in Ivano-Frankivsk region, laboratory diagnosis, studying of the specific immune resistance and prognosis of morbidity for 2017–2018.

Introduction or 'Low-temperature detectors: yesterday, today and tomorrow'

International Nuclear Information System (INIS)

Fiorini, E.

2004-01-01

I would like first to express my deep gratitude to Flavio Gatti and to the Organizing committee for inviting me to introduce the tenths of these Workshops, which have become more and more stimulating with years. I cannot avoid to emphasize how much I miss, and I am sure we all miss, Sandro Vitale, who started this activity in Genoa. He was for me not only a dear friend, but also, despite our similar ages, an inspiring teacher. I cannot obviously review what will be reported in this week here, which looks already very exciting just at a glance to the program. I will limit myself to some personal recollection and to some arguments which I personally see of great interest for the application of low-temperature detectors in nuclear, subnuclear and astroparticle physics

The Black Canyon of the Gunnison: Today and Yesterday

Science.gov (United States)

Hansen, Wallace R.

1965-01-01

Since the early visit of Captain John William Gunnison in the middle of the last century, the Black Canyon of the Gunnison has stirred mixed apprehension and wonder in the hearts of its viewers. It ranks high among the more awesome gorges of North America. Many great western canyons are as well remembered for their brightly colored walls as for their airy depths. Not so the Black Canyon. Though it is assuredly not black, the dark-gray tones of its walls and the hazy shadows of its gloomy depths join together to make its name well deserved. Its name conveys an impression, not a picture. After the first emotional impact of the canyon, the same questions come to the minds of most reflective viewers and in about the following order: How deep is the Black Canyon, how wide, how does it compare with other canyons, what are the rocks, how did it form, and how long did it take? Several western canyons exceed the Black Canyon in overall size. Some are longer; some are deeper; some are narrower; and a few have walls as steep. But no other canyon in North American combines the depth, narrowness, sheerness, and somber countenance of the Black Canyon. In many places the Black Canyon is as deep as it is wide. Between The Narrows and Chasm View in the Black Canyon of the Gunnison National Monument (fig. 15) it is much deeper than wide. Average depth in the monument is about 2,000 feet, ranging from a maximum of about 2,700 feet, north of Warner Point (which also is the greatest depth anywhere in the canyon), to a minimum of about 1,750 feet at The Narrows. The stretch of canyon between Pulpit Rock and Chasm View, including The Narrows, though the shallowest in the monument, is also the narrowest, has some of the steepest walls, and is, therefore, among the most impressive segments of the canyon (fig. 3). Profiles of several well-known western canyons are shown in figure 1. Deepest of these by far is Hells Canyon of the Snake, on the Idaho-Oregon border. Clearly, it dwarfs the Black Canyon in the immensity of its void, though its flaring walls lack the alarming verticality of the Black Canyon. Arizona's Grand Canyon of the Colorado is acknowledged as the greatest of them all; it is not as deep as Hells Canyon, but it is wider, longer, more rugged, and far more colorful. Its depth is two to three times that of the Black Canyon. Zion Canyon, Utah, combines depth, sheerness, serenity, and color in a chasm that ranges from capacious to extremely narrow. Its Narrows have a depth-to-width ratio unmatched by any other major American canyon. California's Yosemite Valley, in a setting of sylvan verdure, is unique among the gorges shown in profile in figure 1 in being the only glacial trough; its monolithic walls bear witness to the abrasive power of moving ice. Few cliffs in the world match the splendor of its El Capitan. Lodore Canyon, on the Green River in Dinosaur National Monument, Colorado, is best known, perhaps, for its noisy splashy rapids, first made famous by John Wesley Powell. Lodore Canyon also features towering cliffs of deep-red quartzite. Grand Canyon of the Yellowstone River, Wyoming, is noted for its great waterfalls, dashing river, and bright coloration. The Royal Gorge of the Arkansas River, Colorado, features the 'world's highest suspension bridge'. The profiles shown in figure 1 afford some basis for comparing one canyon with another. They cannot abstract in two dimensions the overall impression that each canyon makes. Color, vegetation, outcrop habit, vantage point, season of year, length of visit - even the roar of the river or lack thereof - all contribute to this highly personal effect. For a river of its size, the Gunnison has an unusually steep gradient through the Black Canyon. The river falls about 2,150 feet from the head of the canyon at Sapinero to the mouth at its junction with North Fork - a distance of about 50 miles and an average rate of fall of about 43 feet per mile. By comparison, the Green

Yesterday and Today of Organic Farming in KOP Region

Directory of Open Access Journals (Sweden)

Havva Eda Üstüntaş

2015-02-01

Full Text Available Organic farming aims not to use chemical inputs, to increase quality not the yield, control and certify every steps of the production and is a human and environmental friendly production system. In recent years, use of organic food has increased parallel with the increasing interest in the environmental protection and safe foods in the developed countries. Turkey has a great potential for organic farming due to its wide diversity of climatic and soil conditions. KOP (Konya Plain Project Region, includes the provinces as Aksaray, Karaman, Konya, Niğde, has a wide agricultural fields where not used chemical fertilizer and not contaminated with pesticides. Therefore this region is very important for organic agriculture. In 2013 year, planting area is 769.014 hectares and organic production is 1.620.466 tons in Turkey. KOP Region has a 0.47% planting area and 3.4% organic production in Turkey. Niğde which had the first rank in terms of organic production, constituted about 61% organic production amount. KOP Region could present significant opportunities and benefits to potential investors in terms of organic farming. In KOP Region, organic farming practices should be cared and supported.

Students of Today Changing English Language Studies of Yesterday

Directory of Open Access Journals (Sweden)

Irena Vodopija-Krstanović

2015-12-01

Full Text Available In recent times, concern has been expressed as to whether English Language Studies are in tune with the wider social, political, technological and economic trends, and the latest developments in applied linguistics and English language education. In line with these views, the aim of this study is to explore – by means of interviews with 25 English majors from the University of Rijeka – the students’ expectations with respect to the skills and competencies (to be developed in their course of English studies, their relevance to the job market, as well as the teaching approaches and methods used to reach these learning outcomes. By comparing and contrasting the emerging educational trends triggered by the Bologna Process with primary data collected in our interviews, we focus on the implications that our results might have in terms of introducing changes to traditional English Language Studies educational paradigms.

Hospital social work practice in Botswana: Yesterday, today and ...

African Journals Online (AJOL)

On the other hand, in secondary settings social work is not viewed as the core business. A hospital setting for instance, is ordinarily considered a secondary setting, essentially because the core business in such settings is treatment of patients suffering from various ailments, by medical personnel. In both primary and ...

Education Relating to Foreign Cultures and Countries: People's Republic of China.

Science.gov (United States)

Junod, Sylvia

1979-01-01

Describes a project studying the culture of the People's Republic of China, including two seminars, an in-school experiment with the theme "China yesterday, China today," and three study tours in China focusing on education. (CK)

Dítě a práce

Czech Academy of Sciences Publication Activity Database

Pospíšilová, Jana

2002-01-01

Roč. 12, č. 2 (2002), s. 68-71 ISSN 0862-8351 Institutional research plan: CEZ:AV0Z9058907 Keywords : the research of child hood * the child rens work yesterday and today Subject RIV: AC - Archeology, Anthropology, Ethnology

Local and international press digest

CERN Multimedia

2008-01-01

The following are the top stories in the Maltese and the international press today. The Times gives prominence to the Prime Minister's flying visit to Geneva yesterday, where he signed a research cooperation agreement with CERN, the European nuclear research organisation.

THEORETICAL BASIS FOR RESEARCH OF QUALITY OF ACCOUNTING INSTITUTIONS IN THE ACCOUNTING (FINANCIAL) REPORTS

OpenAIRE

Horbach Tatiana; Drozd Serhiy; Fedoryk Pavlo

2018-01-01

Introduction. The main goal of changing accounting systems in different countries today is improving the quality of accounting information and achieving a high level of user confidence in accounting (financial) reporting. However, the diversity of user needs is not the main reason why the problem of improving the quality of accounting and reporting data remains relevant. Purpose. Development of separate provisions of the theory of accounting in terms of ensuring high quality of accounting...

Why do they study there? Diary research into students' learning space choices in higher education

NARCIS (Netherlands)

Beckers, Ronald; van der Voordt, Theo; Dewulf, Geert P.M.R.

2016-01-01

Higher education learning and teaching methods have changed while most educational buildings are still rather traditional. Yet, there is an increasing interest in whether we can educate today's higher education students in yesterday's buildings. This paper aims to contribute to this debate by

Why do they study there? Diary research into students’ learning space choices in higher education

NARCIS (Netherlands)

Beckers, R.; van der Voordt, Theo; DeWulf, Geert

2016-01-01

Higher education learning and teaching methods have changed while most educational buildings are still rather traditional. Yet, there is an increasing interest in whether we can educate today's higher education students in yesterday's buildings. This paper aims to contribute to this debate by

Why do they study there? Diary research into students’ learning space choices in higher education

NARCIS (Netherlands)

Geert Dewulf; Theo van der Voordt; Ronald Beckers

2015-01-01

Higher education learning and teaching methods have changed while most educational buildings are still rather traditional. Yet, there is an increasing interest in whether we can educate today's higher education students in yesterday's buildings. This paper aims to contribute to this debate by

Author Details

African Journals Online (AJOL)

1590. Abstract PDF · Vol 9, No 1 (2015) - Articles Low Back Pains –The Orthopaedic Surgeon's Enigma Abstract PDF · Vol 9, No 1 (2015) - Articles A Brief History of Low Back Pain: Yesterday-Today-Tommorow Abstract PDF. ISSN: 1994-1072.

Advertising in accounting firms: Empirical Perspective

OpenAIRE

Kusuma, Hadri

2016-01-01

Advertising becomes an interesting tool for the accounting profession in the face of increased competition. Accounting firms today realize that advertising will play an important role in their overall success.

Alternative motor fuels today and tomorrow

International Nuclear Information System (INIS)

Bensaid, B.

2004-01-01

Today, petroleum products account for 97% of the energy consumed in road transport. The purpose of replacing these products with alternative energies is to reduce oil dependence as well as greenhouse gas emissions. The high price of oil has promoted the use of 'conventional' alternative motor fuels (biofuels, LPG, NGV) and also renewed interest in syn-fuels (GTL, CTL, BTL) that have already given rise to industrial and pilot projects. (author)

Ethical Decision-Making Accounting Competencies: Practitioners' Perspectives

Science.gov (United States)

Meador, Gwendolyn Parrish

2017-01-01

Recent accounting and corporate scandals call into question the ethicality of accounting practice, likewise accounting graduates. Advances in ethical accounting education are not emphasized in today's business schools leaving accounting graduates lacking necessary ethical accounting competencies to make ethical accounting decisions (Abend, 2013;…

The ultimately accountable job: leading today's sales organization.

Science.gov (United States)

Colletti, Jerome A; Fiss, Mary S

2006-01-01

In recent years, sales leaders have had to devote considerable time and energy to establishing and maintaining disciplined processes. The thing is, many of them stop there--and they can't afford to, because the business environment has changed. Customers have gained power and gone global, channels have proliferated, more product companies are selling services, and many suppliers have begun providing a single point of contact for customers. Such changes require today's sales leaders to fill various new roles: Company leader. The best sales chiefs actively help formulate and execute company strategy, and they collaborate with all functions of the business to deliver value to customers. Customer champion. Customers want C-level relationships with suppliers in order to understand product strategy, look at offerings in advance, and participate in decisions made about future products--and sales leaders are in the best position to offer that kind of contact. Process guru. Although sales chiefs must look beyond the sales and customer processes they have honed over the past decade, they can't abandon them. The focus on process has become only more important as many organizations have begun bundling products and services to meet important customers' individual needs. Organization architect. Good sales leaders spend a lot of time evaluating and occasionally redesigning the sales organization's structure to ensure that it supports corporate strategy. Often, this involves finding the right balance between specialized and generalized sales roles. Course corrector. Sales leaders must watch the horizon, but they can't take their hands off the levers or forget about the dials. If they do, they might fail to respond when quick adjustments in priorities are needed.

Yesterday's Students in Today's World—Open and Guided Inquiry Through the Eyes of Graduated High School Biology Students

Science.gov (United States)

Dorfman, Bat-Shahar; Issachar, Hagit; Zion, Michal

2017-12-01

Educational policy bodies worldwide have argued that practicing inquiry as a part of the K-12 curriculum would help prepare students for their lives as adults in today's world. This study investigated adults who graduated high school 9 years earlier with a major in biology, to determine how they perceive the inquiry project they experienced and its contribution to their lives. We characterized dynamic inquiry performances and the retrospective perceptions of the inquiry project. Data was collected by interviews with 17 individuals—nine who engaged in open inquiry and eight who engaged in guided inquiry in high school. Both groups shared similar expressions of the affective point of view and procedural understanding criteria of dynamic inquiry, but the groups differed in the expression of the criteria changes occurring during inquiry and learning as a process. Participants from both groups described the contribution of the projects to their lives as adults, developing skills and positive attitudes towards science and remembering the content knowledge and activities in which they were involved. They also described the support they received from their teachers. Results of this study imply that inquiry, and particularly open inquiry, helps develop valuable skills and personal attributes, which may help the students in their lives as future adults. This retrospective point of view may contribute to a deeper understanding of the long-term influences of inquiry-based learning on students.

a brief history of low back pain: yesterday-today-tommorow

African Journals Online (AJOL)

provider. On a historical timeline of LBP, we find the earliest surviving documentation originating through. Egyptian, Greek, Roman and Arabic texts. One of the most well known texts that describes acute lower back strain, the Edwin Smith papyrus dates back to 1500 BC. (4). The following are experts from this ancient SOAP.

[Orthodontics--periodontics: yesterday and today; a review of the literature].

Science.gov (United States)

Reichert, Christoph; Kasaj, Adrian; Willershausen, Brita

2009-01-01

The dental disciplines of orthodontics and periodontics keep a variety of contact points. The development of new treatment options in periodontics and orthodontics, e.g., guided tissue regeneration or orthodontic implants for temporary skeletal anchorage, offer new ways in treatment of periodontally affected patients. The present work is a review of studies and treatment plans in the past thirty years and scrutinises their topicality and evidence. The performance of a systematic review of literature led to a low number of resulting articles. For this reason and their heterogeneity it was not possible to perform a quantifying review. Our results lead to the conclusion that this certain scope of interdisciplinary therapy has further demand for studies with high quality standards and evidence.

[The importance of the Czech Medical Society yesterday and today].

Science.gov (United States)

Fejfar, Z

1992-10-23

Fourteen physicians headed by Jan Evangelista Purkynĕ signed the proposed by-laws of the Czech medical society in october 1861. Emperor's approval was received 26th june 1862 and in july Purkynĕ was elected the first president. The same illuminated personalities were the founders of the Casopis lékarů ceských--the Czech medical Journal which has remained the most important Czech periodical until the present time. The aims of the Society were to cultivate medical science and promote Czech language in medicine. Weekly scientific sessions, medical periodical and publication of monographs related to medicine were the means how to achieve the aims. The Czech Medical Society became soon the centre of medical science in Bohemia. Its members were among the foremost fighters for the use of Czech language in Charles university and their relentless effort helped much to the establishment of the Czech Univerzity in 1882 and Czech medical faculty a year later. In subsequent years the Society was also involved in professional problems related to social health insurance, medical fees, ethical problems and other relevant questions such as the establishment of medical chambers. The activity of the Czech medical Society was never interrupted during its 130 years of existence, although there were several difficult periods in its life, mainly during the first and second world war and also in the past 40 years. In spite of the atomization of medicine the Czech medical Society has been continuing its eminent mission to create communication and establish close links between the medical science and practical medicine by systematically bringing new knowledge in medicine and biology to general physicians and by putting together physicians, surgeons and basic scientists. The task for the future is seen in optimal transfer of new knowledge and ideas from scientists to practicians and vice versa; and to take care of the highest possible moral and ethical standard required for humane medicine. Tradition and achievements of our teachers is binding and we are looking forward to better future in united Europe.

Today's gas glut and yesterday's contracts: the British Gas predicament

International Nuclear Information System (INIS)

Stoppard, M.

1996-10-01

Deregulation of the gas and electricity industries has led to a state of pronounced oversupply in the UK gas market. The effects of this oversupply became apparent during the course of 1995 and took two forms. Firstly, there was the emergence of a market for the short-term trading of gas. The price levels in this market collapsed in the first half of 1995 opening up a price gap between ''spot'' and contract gas. Secondly, some contract gas was paid for but was not produced, so that delivery to market was indefinitely postponed: there was a run-up in inventory - or ''take-or-pay'' - gas levels, as a form of keeping supply off the market. Oversupply has exerted great pressure on a number of market participants throughout the gas chain who remain locked into purchase agreements for volumes which have no market outlet, and at prices above market levels. The rally in spot price levels experienced since the second quarter of 1996 has eased pressure within the market but has not removed the fundamental strains. The market is expected to remain in oversupply at least up to the end of 1998. Keen price competition may not clear the market even at discount prices, so that shut-in of production capacity is likely. The consequent build-up in take-or-pay levels will continue through the period, although at steadily declining rates, and there is little scope prior to 1999 for the industry as a whole to offload this inventory gas on the market. (author)

Bee Venom Phospholipase A2: Yesterday's Enemy Becomes Today's Friend.

Science.gov (United States)

Lee, Gihyun; Bae, Hyunsu

2016-02-22

Bee venom therapy has been used to treat immune-related diseases such as arthritis for a long time. Recently, it has revealed that group III secretory phospholipase A2 from bee venom (bee venom group III sPLA2) has in vitro and in vivo immunomodulatory effects. A growing number of reports have demonstrated the therapeutic effects of bee venom group III sPLA2. Notably, new experimental data have shown protective immune responses of bee venom group III sPLA2 against a wide range of diseases including asthma, Parkinson's disease, and drug-induced organ inflammation. It is critical to evaluate the beneficial and adverse effects of bee venom group III sPLA2 because this enzyme is known to be the major allergen of bee venom that can cause anaphylactic shock. For many decades, efforts have been made to avoid its adverse effects. At high concentrations, exposure to bee venom group III sPLA2 can result in damage to cellular membranes and necrotic cell death. In this review, we summarized the current knowledge about the therapeutic effects of bee venom group III sPLA2 on several immunological diseases and described the detailed mechanisms of bee venom group III sPLA2 in regulating various immune responses and physiopathological changes.

Surgery via natural orifices in human beings: yesterday, today, tomorrow.

Science.gov (United States)

Moris, Demetrios N; Bramis, Konstantinos J; Mantonakis, Eleftherios I; Papalampros, Efstathios L; Petrou, Athanasios S; Papalampros, Alexandros E

2012-07-01

We performed an evaluation of models, techniques, and applicability to the clinical setting of natural orifice surgery (mainly natural orifice transluminal endoscopic surgery [NOTES]) primarily in general surgery procedures. NOTES has attracted much attention recently for its potential to establish a completely alternative approach to the traditional surgical procedures performed entirely through a natural orifice. Beyond the potentially scar-free surgery and abolishment of dermal incision-related complications, the safety and efficacy of this new surgical technology must be evaluated. Studies were identified by searching MEDLINE, EMBASE, Cochrane Library, and Entrez PubMed from 2007 to February 2011. Most of the references were identified from 2009 to 2010. There were limitations as far as the population that was evaluated (only human beings, no cadavers or animals) was concerned, but there were no limitations concerning the level of evidence of the studies that were evaluated. The studies that were deemed applicable for our review were published mainly from 2007 to 2010 (see Methods section). All the evaluated studies were conducted only in human beings. We studied the most common referred in the literature orifices such as vaginal, oral, gastric, esophageal, anal, or urethral. The optimal access route and method could not be established because of the different nature of each procedure. We mainly studied procedures in the field of general surgery such as cholecystectomy, intestinal cancers, renal cancers, appendectomy, mediastinoscopy, and peritoneoscopy. All procedures were feasible and most of them had an uneventful postoperative course. A number of technical problems were encountered, especially as far as pure NOTES procedures are concerned, which makes the need of developing new endoscopic instruments, to facilitate each approach, undeniable. NOTES is still in the early stages of development and more robust technologies will be needed to achieve reliable closure and overcome technical challenges. Well-designed studies in human beings need to be conducted to determine the safety and efficacy of NOTES in a clinical setting. Among these NOTES approaches, the transvaginal route seems less complicated because it virtually eliminates concerns for leakage and fistulas. The transvaginal approach further favors upper-abdominal surgeries because it provides better maneuverability to upper-abdominal organs (eg, liver, gallbladder, spleen, abdominal esophagus, and stomach). The stomach is considered one of the most promising targets because this large organ, once adequately mobilized, can be transected easily with a stapler. The majority of the approaches seem to be feasible even with the equipment used nowadays, but to achieve better results and wider applications to human beings, the need to develop new endoscopic instruments to facilitate each approach is necessary. Copyright © 2012 Elsevier Inc. All rights reserved.

[Blood transfusion and inflammation as of yesterday, today and tomorrow].

Science.gov (United States)

Garraud, O; Hamzeh-Cognasse, H; Laradi, S; Pozzetto, B; Cognasse, F

2015-08-01

Blood transfusion is made possible principally by use of donated homologous components that - in turn - can be perceived as sources of danger by recipients. This may create an innate immune response dominated by inflammation, especially when transfusion is repeated. Residual leukocytes in blood components can source inflammatory lesions but considerably less than used to be prior to systematic, early and stringent - in process - leukoreduction. Every blood component can cause inflammation, though barely in the case of therapeutic plasma (in such a case, this is mainly restricted to allergy). Iron that may be freed by red blood cells but also processing and storage lesions such as the emission of microparticles can reveal themselves as pro-inflammatory. Platelets in platelet components represent the main source of inflammatory and/or allergic hazards in transfusion; this is linked with processing and storage lesions but also with the platelet physiology itself. It is of utmost importance to avoid inflammatory adverse events in patients that are fragile because of their primary condition and/or treatment; this stands for their safety, as inflammation can be extremely severe and even lethal, and also for their comfort; this increases efficacy of transfusion programs while reducing the overall costs. Copyright © 2015 Elsevier Masson SAS. All rights reserved.

Siddartha: An Introduction to Buddhism and Hinduism Yesterday and Today.

Science.gov (United States)

Mooney, Edward L.

This three-week unit in world literature for 11th grade, average-ability students was developed as part of a series by the Public Education Religion Studies Center at Wright State University. An outline of the unit's content and subject matter is given. The novel "Siddhartha" is studied in its Hindu and Buddhist religious and cultural…

The Baltic States in the EU: yesterday, today and tomorrow

International Nuclear Information System (INIS)

Grigas, Agnia; Kasekamp, Andres; Maslauskaite, Kristina; Buzek, Jerzy; Zorgenfreija, Liva

2013-07-01

2013 is a significant year for the Baltic states in their relations with European integration. On 1 July 2013, Lithuania became the first of the Baltic states to hold the rotating presidency of the EU Council of ministers. Its performance is closely watched by Latvia and Estonia, whose turns to hold the presidency come in 2015 and 2018, respectively. In addition, this year Latvia has been invited to join the Euro Area thus becoming the second Baltic state after Estonia to share the common currency. This Study aims to show that these developments are extremely important for the young and small Baltic states, which continue to aspire to secure their place in the European 'core'. Having emerged from the crisis as good students of internal devaluation, the Baltic states have a window of opportunity to voice their main concerns and priorities regarding the future of European integration. Lithuanian presidency puts an emphasis on more economic growth and credibility within the E(M)U as well as increased energy security, the challenges that have been daunting the Baltic states in the past years and decades. In order to better understand the origins and the significance of these priorities, this Study is divided into three distinct parts dealing with historical and political context of the three Baltic states (Part 1), the causes and consequences of the recent economic crisis (Part 2) and specific issues related to the energy policy in the region (Part 3)

Challenging the development dialogue on Africa | IDRC ...

International Development Research Centre (IDRC) Digital Library (Canada)

2016-06-08

Jun 8, 2016 ... Africa Yesterday, Today and Tomorrow: Exploring the Multi-dimensional Discourses on 'Development' challenges longstanding views and practices in ... The two-day conference, organized by the African Students Association at the University of Alberta, brought together scholars from a wide variety of fields ...

An Accounting International Experience Course

Science.gov (United States)

Johnson, Leigh Redd; Rudolph, Holly R.; Seay, Robert A.

2010-01-01

Accounting students need practical opportunities to personally experience other cultures and international business practices if they are to effectively compete in today's global marketplace. In order to address this need, the Department of Accounting at Murray State University offers an international experience course which includes a short-term…

[Rehabilitation of adolescent mothers at the Wayerema center in Sikasso. The rejects of yesterday become good matches].

Science.gov (United States)

Sow, E B

1990-08-01

In Mali, only girls pay the penalties for having sexual intercourse. Pregnant girls are taken out of school. In 1975, the Sikasso city government established the Feminine Promotion Center of Wayerema. Today, it receives girls aged 15-23 at a cost of 5000 francs per girl. The girls tend to have been sent away from school for insufficient intelligence or physical inaptitude (i.e., pregnancy). 80% of attendees are adolescent mothers, 45% of whom are illiterate. The youth spend 3 years at Wayerema Center. They learn about nutrition and prepare for family life by learning about sex education, birth spacing, and contraceptive use. They learn how to improve their socioeconomic status through apprenticeships in sewing, embroidery, gardening, livestock raising, and dyeing and how to work in a group. Training and family life education provide them the means to take charge of their lives. The Malinian Association for the Protection and Promotion of the Family submitted a grant proposal to IPPF to increase the Center's financial resources to meet the growing demand for its services. The number of students has increased from 107 in 1983 to 210 in 1990. IPPF funds went to buying about 20 sewing machines (65,000 francs/new machine). Sales of sewn items and of kitchen garden products allow the Center to be self-supporting. The municipality pays for electricity, water, staff, and seven external teachers. The Catholic church intervenes at the planning level and favors natural family planning methods and sexual abstinence. The Center's director is a nun of the Catholic mission. The Center appears to be effective. Adolescent pregnancy has decreased from 20% in 1980 to 10% in 1988. Sikasso has 3 centers providing maternal and child health and family planning services. Yesterday's rejects have become educated and literate women who can generate their own income. In fact, men come to the center to find a quality wife who can share the economic burden.

Accountancy--An Emerging Profession

Science.gov (United States)

Ristino, Robert J.

1971-01-01

Today, the accountant is widely recognized as a well-educated, well rounded and respected member of his community....part of a professional fraternity that oversees the most complex of human designs--a nation's economy. (Editor)

Beyond Criminal Justice: Toward a New Paradigm for Political ...

International Development Research Centre (IDRC) Digital Library (Canada)

Beyond Criminal Justice: Toward a New Paradigm for Political Settlement in Africa. Mass violence in contemporary Africa typically occurs in cycles. Months or years after one wave of violence is brought to an end, another wave overtakes it. Peace agreements are swept away and yesterday's victims emerge as today's ...

Embers of Hope: In Search of a Meaningful Critical Pedagogy

Science.gov (United States)

Ayers, William; Michie, Gregory; Rome, Amy

2004-01-01

Critical pedagogy. Whatever insurgent energy once pulsed through those words--giving them life and investing them with power and possibility--has been largely lost, their meaning sapped away with overuse and misuse, reduction and dogmatic application. Yesterday's iconoclasts are often today's icons, and every revolution, large or small, finds a…

Why Do They Study There? Diary Research into Students' Learning Space Choices in Higher Education

Science.gov (United States)

Beckers, Ronald; van der Voordt, Theo; Dewulf, Geert

2016-01-01

Higher education learning and teaching methods have changed while most educational buildings are still rather traditional. Yet, there is an increasing interest in whether we can educate today's higher education students in yesterday's buildings. This paper aims to contribute to this debate by studying the learning space choices of higher education…

Women in engineering conference: capitalizing on today`s challenges

Energy Technology Data Exchange (ETDEWEB)

Metz, S.S.; Martins, S.M. [eds.

1996-06-01

This document contains the conference proceedings of the Women in Engineering Conference: Capitalizing on Today`s Challenges, held June 1-4, 1996 in Denver, Colorado. Topics included engineering and science education, career paths, workplace issues, and affirmative action.

Action in Ergonomics

Science.gov (United States)

Training Officer, 1975

1975-01-01

A discussion with James Crowley of British Steel Corporation on the changing face of ergonomics in practice today and yesterday examines the influence of experimental psychology on the method of study and data collection. The broadening scope of ergonomics from only safety concerns to cost effectiveness and the computer are analyzed. (Author/JB)

Embracing the Future: What Can Accounting Graduates Expect?

Science.gov (United States)

Corkern, Sheree M.; Parks, Sandra B.; Morgan, Mark I.

2013-01-01

This article informs accounting educators and graduates about key issues in the accounting profession of today, which has entered a new age, and accounting educators and advisors, old and new, must be informed about future prospects for students and make students aware of what they can expect as accounting graduates. Passing this knowledge to…

An Urgent Need for Ethics Education for Accountants

Directory of Open Access Journals (Sweden)

Desti Kannaiah

2009-06-01

Full Text Available Social, political and technological changes have challenged traditional idea of professional practice by accountants. Accounting is both an essential practice and a vital profession in the economically developed world of today (Ronald F.Duska and Brenda Shay Duska,2003. Today, professional accountants cannot exist by technical knowledge alone; they have to posses and apply that within a framework of professional values, ethics and attitudes.(Peter Williams, 2007.  Ethics, values and principles serve as benchmarks of the accounting profession. They determine what is right and wrong, appropriate and inappropriate, on a universal basis every time. (Joe Lienandt, 2003. Enron‟s bankruptcy case, in which their auditors and consultants from the accounting firm Arthur Anderson, came under criticism for not apparently carrying out their responsibilities as accountants. The  Enron/Arthur Anderson‟s case has raised the ethical question, „what is the appropriate behaviour for accountants?‟ and „what are the accountants supposed to do?‟ This paper attempts to address the following issues: How to teach ethics to those entering the profession; How to ensure that the ethical standards and behaviour of experienced accountants are as fresh and relevant as technical knowledge.

Teaching Sustainability in an Accounting Classroom

Science.gov (United States)

Creel, Timothy; Paz, Veronica

2018-01-01

Sustainability has become an important issue in the world today for both business and society. As accounting faculty members, it is important that we add aspects of sustainability into accounting classrooms to help prepare students for what they will see in the workplace. The article aims to discuss areas for faculty to share with students the…

Manipulating Memories: The Ethics of Yesterday's Science Fiction and Today's Reality.

Science.gov (United States)

Robillard, Julie M; Illes, Judy

2016-12-01

The paper addresses recent advances in memory manipulation from the perspective of the four key pillars of neuroethics: the self, social policy, neurotechnology, and education and outreach. We provide examples for each pillar, assess their neuroethical implications, and conclude with a call for an ethics framework that is specifically tailored for the ethical challenges of memory manipulation. © 2016 American Medical Association. All Rights Reserved.

Plasma therapy against infectious pathogens, as of yesterday, today and tomorrow.

Science.gov (United States)

Garraud, O; Heshmati, F; Pozzetto, B; Lefrere, F; Girot, R; Saillol, A; Laperche, S

2016-02-01

Plasma therapy consists in bringing to a patient in need - in general suffering a severe, resistant to current therapy, and even lethal infection - plasma or specific, fractioned, antibodies, along with other immunoglobulins and possibly healing factors that can be obtained from immunized blood donors; donors (voluntary and benevolent) can be either actively immunized individuals or convalescent persons. Plasma therapy has been used since the Spanish flu in 1917-1918, and regularly then when viral epidemics threatened vulnerable populations, the last reported occurrence being the 2013-2015 Ebola virus outbreak in West Africa. The precise action mechanism of plasma therapy is not fully delineated as it may function beyond purified, neutralizing antibodies. Copyright © 2015 Elsevier Masson SAS. All rights reserved.

Wind energy in India- yesterday, today and tomorrow; and BHEL's role

International Nuclear Information System (INIS)

Krithivasan, K.S.

1996-01-01

As the conventional fossil fuel reserves are fast depleting and also causing pollution, alternate sources of energy have been explored as viable options. Wind energy being clean, available in plenty and environmental-friendly, has become the leader in non-conventional energy sources. Commercialization of wind power generation on a large scale is being undertaken in our energy starving country. An attempt to review the past, assess the present and plan the future wind energy programmes and prospects of our country is made along with Bharat Heavy Electricals Limited's (BHELs) role in it. 3 tabs

The evolution of Wisconsin's urban FIA program—yesterday today and tomorrow

Science.gov (United States)

Andrew M. Stoltman; Richard B. Rideout

2015-01-01

In 2002, Wisconsin was part of two pilot projects in cooperation with the US Forest Service. The first was a street tree assessment, and the second was an urban FIA project. The data generated by these pilots changed the way that Wisconsin DNRs’ Urban Forestry Program conducts its business. Although there have been several urban FIA pilot projects throughout the U.S.,...

Patient accounting: vital for financial survival.

Science.gov (United States)

Puhala, J M; Barrett, M J

1987-09-01

The implementation of the prospective payment system has affected the financial stability of hospitals. It has forced them to take a closer look at their patient accounting function as it affects cash flow and patient service revenue. This article addresses several new issues relating to patient accounts processing that have created a need for more emphasis on the patient accounting function. Efficient operations and effective accounts receivable management may be the difference between the success or failure of a hospital in today's competitive environment.

[Activities of Hampton University College of Continuing Education Aeroscience Center

Science.gov (United States)

Taylor, Wade; Reaves, Cato L.

2003-01-01

Our outlook is more focused than ever. We are to make certain that we provide an opportunity for qualified students to attend the best equipped, most efficiently managed aviation maintenance training facility possible. We purpose to learn from the technology of yesterday, provide access to the technology of today and adjust to the change that is to come.

Aces of Space

Science.gov (United States)

Demski, Jennifer

2011-01-01

The "sage on a stage" is looking increasingly like a potted plant. While there will always be a role for a great teacher who can command a room, colleges and universities today are putting greater emphasis on student collaboration, small work groups, and interactive learning. Unfortunately, the classrooms of yesterday, with their focus on a single…

Measuring Noncommissioned Officer Knowledge and Experience to Enable Tailored Training

Science.gov (United States)

2011-11-01

both that learning related individual differences exist (Jensen, 1998; Thorndike , 1985) and that these individual differences interact with learning...robustly predictive of broad psychological constructs (Goska & Ackerman, 1996; Gottfredson, 1998; Jensen, 1998; Thorndike , 1985). However, general...Aptitude theory: yesterday, today, and tomorrow. Educational Psychologist, 27 (1), 5-32. Thorndike , R. L. (1985). The central role of general

Updating the Duplex Design for Test-Based Accountability in the Twenty-First Century

Science.gov (United States)

Bejar, Isaac I.; Graf, E. Aurora

2010-01-01

The duplex design by Bock and Mislevy for school-based testing is revisited and evaluated as a potential platform in test-based accountability assessments today. We conclude that the model could be useful in meeting the many competing demands of today's test-based accountability assessments, although many research questions will need to be…

Prevalence of context effects: testing with a straightforward question of yesterday happiness.

Science.gov (United States)

Sohn, Kitae

2018-05-03

Although contexts effects were found in responding to general happiness, it is little known how prevalent the effects can be in other measures of subjective wellbeing. If context effects are still found for a measure of subjective wellbeing that exhibits a host of features minimizing the effects, one can conclude that the effects can be quite prevalent. We aimed to assess this possibility. We analyzed the Indonesian Family Life Survey by exploiting the random assignment of four versions of a list of 12 yesterday affects. The random assignment established causality on firmer ground. We applied ordered probit models by sex (10,162 men and 11,531 women): the dependent variable of interest was a measure of happiness, and the independent variables of interest were four affects that immediately preceded happiness. We found that when sadness immediately preceded happiness, men were 2.4% points more likely to say not at all happy and 2.5% points less likely to say very happy. The corresponding figures for women were 1.5 and 1.8% points. We, however, found no discernible context effects when boredom and anger immediately preceded happiness. Context effects were still found for a measure of subjective wellbeing even when the effects were thought to be minimal. That said, the different influence of sadness versus boredom and anger suggests that there are ways to alleviate context effects.

Considerations on Accounting Intelligent Systems Importance

Directory of Open Access Journals (Sweden)

2007-01-01

Full Text Available Managers begin to realize the importance of artificial intelligence technologies for their organizations. Knowledge is today seen as the main organizational resource and that is what intelligent systems are about: manipulating knowledge. In this paper we highlight the main reasons that an accountant can bring to his managers to emphasize this idea: intelligent systems are really needful in modern accounting.

Accounting for Veterans’ Educational Assistance Benefits

Science.gov (United States)

1984-06-01

today’s accounting records. It represents a deferred compensation S earned for present employment. If this cost is omitted from financial statements...that would provide a quantitative basis from which to allocate earned educational benefits as a current employment cost . Pension S accounting ...September 1967, pp. 37-51. 32. Horngren , C.T., Cost Accounting : A Managerial Emphasis, Englewood Cliffs, NJ, Prentice-Hall, inc., 1972. 33. Matz, A

THE EVOLUTION OF MANAGERIAL ACCOUNTING

OpenAIRE

Delia MANEA

2012-01-01

The technological and organizational changes that have occurred in recent years, led to the apparition and then to continuous changes in managerial accounting, requiring the reconsideration of the existing informational system, so that it will contain all the information that managers need in order to make economic decisions. This paper aims to present the most important events that have marked the evolution of managerial accounting from its occurrence until today, and some courses of action ...

Is it still possible to study religion religiously today? Mircea Eliade's religious apologetic account

Directory of Open Access Journals (Sweden)

Eric T. Ngcobo

2013-02-01

Full Text Available This article reflects on the question whether it is still possible to study religion religiously today or not? This is due to the variety of disciplines� interest in religion and its phenomena. Such interest influenced the study to adopt a new approach that is different from that of religious studies. Both religion and its phenomena, especially myths according to the reductionists, should be treated lesser than they are professed to be. Mircea Eliade on the other hand argues differently, as he stresses on the point that religious phenomena can only be studied under religious spheres alone.

Is it still possible to study religion religiously today? Mircea Eliade's religious apologetic account

Directory of Open Access Journals (Sweden)

Eric T. Ngcobo

2013-02-01

Full Text Available This article reflects on the question whether it is still possible to study religion religiously today or not? This is due to the variety of disciplines’ interest in religion and its phenomena. Such interest influenced the study to adopt a new approach that is different from that of religious studies. Both religion and its phenomena, especially myths according to the reductionists, should be treated lesser than they are professed to be. Mircea Eliade on the other hand argues differently, as he stresses on the point that religious phenomena can only be studied under religious spheres alone.

ACCRUAL ACCOUNTING BETWEEN DYNAMISM AND PRUDENCE

Directory of Open Access Journals (Sweden)

Mihaela TULVINSCHI

2016-08-01

Full Text Available Economic environment and the behavior of the economic entity is in continuous transformation. A determined value today may be outdated tomorrow. Consequently, maintaining a balance in the activity of the economic entity requires corrective actions. The purpose of this article is to highlight the connection between the accrual accounting, the dynamic accounting theory and the accounting prudence. Establishing the optimal timing for recognition of expenses, revenues and outcome, dynamic accounting theory gives managers quality information in order to make the best decisions. Adopting a prudent behavior is necessary in a reasonable measure in order to avoid serious repercussions caused by an exaggerated optimism.

The legal nature of the contract currency bank account

Directory of Open Access Journals (Sweden)

Ольга Олегівна Чорна

2016-06-01

Full Text Available The Civil Code of Ukraine there are no specific rules governing contractual relationship currency bank account, and existing norms in the national legislation does not reflect the specificity, complexity bank currency relations; regulations that regulate banking operations in foreign currencies, in some cases inconsistent, uncoordinated and even contradictory; In addition, some based on somewhat outdated today philosophical position, affecting the development bank currency civil relations. Problems about the determination of the legal nature of the contract currency bank account, studied and continue to study the eminent jurist scholars, among which highlight G.F. Shershenevich, C.A. Fleyshyts, I.B. Nowicki, M.N. Agarkova, A.S. Ioffe, N.S. Kuznetsov, I.A. Bezkluboho etc. Purpose of the article – the definition of the legal nature of the contract currency bank account, as well as research and analysis of major scientific debate on the subject. Given the inextricable link between the two elements of a bank account without connectivity relations on the account balance on any loan or of storage, believe that the bank account agreement today is an independent civil - legal contract.

Latin America Report No. 2691.

Science.gov (United States)

1983-06-14

to study is the exception to be found in Spain, yesterday in the legislative elections and today in the municipal elections, where the...proliferation of options is all the more viable because of the local character of municipal elections. In spite of all the subjective obstacles mentioned above...of National Reconstruction: Sergio Ramirez Mercado , Rafael Cordova Rivas. 8796 CSO: 3248/748 51 COUNTRY SECTION NICARAGUA PEASANTS CRITICIZE

Corrosion issues in nuclear industry today

International Nuclear Information System (INIS)

Cattant, F.; Crusset, D.; Feron, D.

2008-01-01

In the context of global warming, nuclear energy is a carbon-free source of power and so is a meaningful option for energy production without CO 2 emissions. Currently, there are more than 440 commercial nuclear reactors, accounting for about 15% of electric power generation in the world, and there has not been a major accident in over 20 years. The world's fleet of nuclear power plants is, on average, more than 20 years old. Even though the design life of a nuclear power plant is typically 30 or 40 years, it is quite feasible that many nuclear power plants will be able to operate for longer than this. The re-emergence of nuclear power today is founded on the present generation of nuclear reactors meeting the demands of extended service life, ensuring the cost competitiveness of nuclear power and matching enhanced safety requirements. Nuclear power plant engineers should be able to demonstrate such integrity and reliability of their system materials and components as to enable nuclear power plants to operate beyond their initial design life. Effective waste management is another challenge for sustainable nuclear energy today; more precisely, a solution is needed for the management of high-level and long-lived intermediate-level radioactive waste over the very long term. Most nuclear countries are currently gathering the data needed to assess the feasibility of a deep geological waste repository, including the prediction of the behaviour of materials over several thousands of years. The extended service life of nuclear power plants and the need for permanent disposal for nuclear waste are today's key issues in the nuclear industry. We focus here on the major role that corrosion plays in these two factors, and on the French approaches to these two issues. (authors)

Accountability in formal and informal institutions: a cross country analysis

NARCIS (Netherlands)

J.W. de Wit (Joop); A. Akinyoade (Ankinyinka)

2008-01-01

textabstractThe concept and practices of accountability enjoy considerable interest today, not least due to the World Development Report WDR 2004 on service delivery, which formulated the ëtriangle of accountabilityí - specifying relations between the poor, service providers, policy makers and

Mobile touch: NFC-like interaction with yesterday's phones

NARCIS (Netherlands)

Klos, V.; Deventer, M.O. van; Staalduinen, M. van; Hartog, F.T.H. den

2009-01-01

Near Field Communication (NFC) enables fast interactive mobile services as it allows two mobile devices to quickly and securely exchange information when they are within touching range. However, NFC-enabled phones are virtually absent on the market today, which impedes the break-through of these

Energy supply today and tomorrow, national and global

International Nuclear Information System (INIS)

Ott, G.

2003-01-01

A status report about 'Energy Supply Today and Tomorrow, National and Global' focuses mainly on global aspects. Today's world energy consumption is dominated by more than 80% of fossil sources of energy followed by so-called non-commercial energies, such as wood and plant and animal wastes, contributing 10%; nuclear power, 7%; and hydroelectric power, 2%. The development of energy consumption until the middle of this century will continue to be driven by the further growth of the world population, and by the need to meet the rising demand for energy in the developing countries. Because of their availability and flexible uses, oil, natural gas, and coal as fossil sources of energy will continue to meet a considerable share of the requirement. The use of nuclear power, a source meeting all criteria, such as safety, waste management, and competitiveness, is both justifiable and desirable. Restrictive decisions about nuclear power taken today must not impair the freedom of choice of future generations. Using renewable energies is just as desirable as increasing energy efficiency; however, the technical and physical potentials available for this purpose should not be overrated. This makes it imperative to protect the supply of energy 'in this difficult interim phase' with all the options available, and to open up prospects for the future, also by conducting the appropriate energy and environmental research. The balance between continuity of supply, environmental compatibility, and competitiveness must be taken into account in this effort. In the second half of the 21 st century, it is possible that energy consumption will stabilize when the world's population ceases to grow. New technologies, some of which may not even be known today or may still be under development, could then pave the way for an energy supply system which, in toto, would be less of a burden on the environment. (orig.)

Morality in Africa: Yesterday and today The reasons for the contemporary crisis

Directory of Open Access Journals (Sweden)

B.J. van der Walt

2003-08-01

Full Text Available We are experiencing the results of moral decline in South Africa and on the continent at large daily. Academics are also worried by this “moral vacuum”. It seems as if something important has disappeared and nothing good has replaced it. This article will, by way of introduction, mention some of the moral virtues of traditional Africa. They reveal a stark contrast with contemporary “morality”. The main emphasis will be on the possible reasons for the present moral decline, because knowledge about the causes may assist us in our search for solutions. By quoting extensively from African authors on the topic the article provides an in-depth look at the following reasons for the moral crisis: (1 some general characteristics of traditional morality, (2 inherent weaknesses in traditional morality and (3 different external influences. The article concludes with a few ideas of how the challenge of the moral crisis can be met from a Christian perspective.

From Clerks to Corpora: essays on the English language yesterday and today

OpenAIRE

Shaw, Philip; Erman, Britt; Melchers , Gunnel; Sundkvist , Peter

2015-01-01

Why is the Isle of Dogs in the Thames called Isle of Dogs? Did King Canute’s men bring English usage back to Jutland? How can we find out where English speakers suck their breath in to give a short response? And what did the Brontës do about dialect and think about foreign languages? The answers are in this collection of empirical work on English past and present in honour of Nils-Lennart Johannesson, Professor of English Language at Stockholm University. The first five chapters report indivi...

Sickle Cell Research: Yesterday, Today, and Tomorrow | NIH MedlinePlus the Magazine

Science.gov (United States)

... whose families come from, or have ancestors from, sub-Saharan Africa, South or Central America (especially Panama), Caribbean islands, Mediterranean countries (such as Turkey, Greece, and Italy), India, and Saudi Arabia. Ask Your Health Professional If you, your child, or another loved ...

Academic librarianship today

CERN Document Server

2017-01-01

Intended for use by both librarians and students in LIS programs, Academic Librarianship Today is the most current, comprehensive overview of the field available today. Key features include: Each chapter was commissioned specifically for this new book, and the authors are highly regarded academic librarians or library school faculty— or both Cutting-edge topics such as open access, copyright, digital curation and preservation, emerging technologies, new roles for academic librarians, cooperative collection development and resource sharing, and patron-driven acquisitions are explored in depth Each chapter ends with thought-provoking questions for discussion and carefully constructed assignments that faculty can assign or adapt for their courses The book begins with Gilman’s introduction, an overview that briefly synthesizes the contents of the contributors’ chapters by highlighting major themes. The main part of the book is organized into three parts: The Academic Library Landscape Today, ...

Brandishing Cyberattack Capabilities

Science.gov (United States)

2013-01-01

Advertising cyberwar capabilities may be helpful. It may back up a deterrence strategy. It might dissuade other states from conventional mischief or...to enable the attack.5 Many of the instruments of the attack remain with the target system, nestled in its log files, or even in the malware itself...debat- able. Even if demonstrated, what worked yesterday may not work today. But difficult does not mean impossible. Advertising cyberwar capabilities

Towards the Next Generation Network : The Softswitch Solution

OpenAIRE

Grinnemo, Karl-Johan; Brunstrom, Anna

2006-01-01

Over the course of the last fifteen years, the telecommunication market has undergone dramatic changes. In the beginning of the nineties, the market essentially comprised a number of national monopolies. Today, yesterday's monopolies are under siege, and the incumbent operators face strong competition from newly established operators. Furthermore, in recent years broadband-based VoIP providers have entered the telecommunication market as worthy contenders to traditional operators. To be able ...

Developing an Internet Presence for Your Practice

OpenAIRE

Maley, Catherine; Baum, Neil

2009-01-01

Yesterday, it was the Yellow Pages that informed the public where and how to reach their physicians. Today, it is the Internet. With the Internet, patients have 24/7 access to your practice that will do far more than any Yellow Pages or advertising could possibly do. This article discusses the importance of the Internet for the contemporary physician and how to create a useful and interactive Web site.

Developing an internet presence for your practice.

Science.gov (United States)

Maley, Catherine; Baum, Neil

2009-01-01

Yesterday, it was the Yellow Pages that informed the public where and how to reach their physicians. Today, it is the Internet. With the Internet, patients have 24/7 access to your practice that will do far more than any Yellow Pages or advertising could possibly do. This article discusses the importance of the Internet for the contemporary physician and how to create a useful and interactive Web site.

Karl Marx and the Study of Media and Culture Today

OpenAIRE

Christian Fuchs

2014-01-01

The task of this paper discusses the role of Marx in analysing media, communica-tion and culture today. An analysis of three contemporary Cultural Studies works – Lawrence Grossberg’s monograph Cultural Studies in the Future Tense, John Hartley’s monograph Digital Futures for Cultural and Media Studies and Paul Smith’s edited volume The Renewal of Cultural Studies – shows that there is an agreement that the economy needs to be taken more into account by Cultural Studies, but disagreement on w...

House of tomorrow today

NARCIS (Netherlands)

Lichtenberg, J.J.N.; Ham, M.; Hensen, J.L.M.

2011-01-01

The House of Tomorrow Today is a project focussing on a healthy, energy producing dwelling to be realized with today¿s proven technology. The project aims at an energy plus level based on the principles as formulated in SmartBuilding (Slimbouwen) [1] ActiveHouse [2] and HoTT [3] It can be seen as

Introduction

International Nuclear Information System (INIS)

Reijonen, H.

1993-01-01

Some sort of continuation to that meeting and also a continuation to the discussion that we have had here yesterday and today, we are planning to have a consultant's meeting in preparation of the program on research reactor core conversions to use low enriched uranium instead of highly enriched uranium. This exercise has been coordinated with INFCE and it is not the intention that work would be duplicating each other but rather all meeting at the end of November, early December, is something that we would like to look at concrete cases in mainly developing countries that are currently utilizing highly enriched uranium so that we would like to make some sort of a check list or technical evaluation of what must be done in certain country cases to prepare core conversions that would utilize the new fuel designs that have been discussed here yesterday and today. We also hope that during the meeting in about three weeks, we could discuss some demonstration projects or programs that could take place in certain research reactors and perhaps including a demonstration program in developing countries and here these exercises could be organized through the Agency. Perhaps as a coordinating research program, but this is still preliminary thinking and subject to further discussion

The Coolness of Capitalism Today

Directory of Open Access Journals (Sweden)

Jim McGuigan

2012-05-01

Full Text Available This paper is about the reconciliation of cultural analysis with political economy in Marxist-inspired research on communications. It traces how these two traditions became separated with the development of a one-dimensional and consumerist cultural studies, on the one-hand, and a more classically Marxist political economy of communications, on the other hand, that was accused of holding a simplistic and erroneous concept of ideology. The paper defends a conception of ideology as distorted communication motivated by unequal power relations and sketches a multidimensional mode of cultural analysis that takes account of the moments of production, consumption and textual meaning in the circulation of communications and culture. In accordance with this framework of analysis, the cool-capitalism thesis is outlined and illustrated with reference to Apple, the ‘cool’ corporation. And, the all-purpose mobile communication device is selected as a key and urgent focus of attention for research on commodity fetishism and labour exploitation on a global scale today.

A Liberal Account of Self-limiting Individualism

NARCIS (Netherlands)

van den Brink, H.H.A.; Harskamp, Anton van; Musschenga, Albert W.

2001-01-01

In this essay I aim to show that a doctrine of self-limiting individualism is presupposed by the most influential account of liberalism today, political liberalism. My argument is that political liberalism can admit that it is based on a rather comprehensive normative ideal of individualism, without

"A Liberal Account of Self-Limiting Individualism"

NARCIS (Netherlands)

van den Brink, H.H.A.; Harskamp, Anton van; Musschenga, Albert W.

2001-01-01

In this essay I aim to show that a doctrine of self-limiting individualism, understood as a formal yet fairly comprehensive conception of how a person should lead her life and relate to others, is presupposed by the most influential account of liberalism today, political liberalism.

Einstein today

International Nuclear Information System (INIS)

Aspect, A.; Grangier, Ph.; Bouchet, F.R.; Brunet, E.; Derrida, B.; Cohen-Tannoudji, C.; Dalibard, J.; Laloe, F.; Damour, Th.; Darrigol, O.; Pocholle, J.P.

2005-01-01

The most important contributions of Einstein involve 5 fields of physics : the existence of quanta (light quanta, stimulated radiation emission and Bose-Einstein condensation), relativity, fluctuations (Brownian motion and thermodynamical fluctuations), the basis of quantum physics and cosmology (cosmological constant and the expansion of the universe). Diverse and renowned physicists have appreciated the development of modern physics from Einstein's ideas to the knowledge of today. This book is a collective book that gathers their work under 7 chapters: 1) 1905, a new beginning; 2) from the Einstein, Podolsky and Rosen's article to quantum information (cryptography and quantum computers); 3) the Bose-Einstein condensation in gases; 4) from stimulated emission to the today's lasers; 5) Brownian motion and the fluctuation-dissipation theory; 6) general relativity; and 7) cosmology. (A.C.)

Information services today an introduction

CERN Document Server

Hirsh, Sandra

2015-01-01

This essential overview of what it means to be a library and information professional today provides a broad overview of the transformation of libraries as information organizations, why these organizations are more important today than ever before, the technological influence on how we provide information resources and services in today's digital and global environment, and the various career opportunities available for information professionals. The book begins with a historical overview of libraries and their transformation as information and technology

LINKING HUMAN RESOURCES STRATEGY WITH KNOWLEDGE MANAGEMENT STRATEGY TO DRIVE MEASURABLE RESULTS

Directory of Open Access Journals (Sweden)

Otilia‐Maria\tBORDEIANU

2015-06-01

Full Text Available Today the human resources are seen as a very valuable asset to achieve long-term performance. Today we understand that every employee is required to learn throughout life, so to acquire new knowledge, to process such knowledge and possibly disseminate expertise with other members of the organization. The theory on human resources in various organizations has changed over time; recommendations have become more numerous, but there is no consensus on the subject. In other words, the permanent change which defines the competitive environment of business remains a type of constant when analysing the efficiency of human resources within companies; inter-individual relations (formal and informal and the values to which each employee relates remains crucial for any theoretical construction in this area. Principles and strategies applied by organizations yesterday could prove their inefficiency today; human resource strategies in organizations today should include a separate subcomponent, we believe, i.e. knowledge management (KM strategy. This is because the competitive advantage obtained or maintained by the company depends today, in large proportion, on the type, quality and value of knowledge possessed by the organization. Therefore, organizational strategy and thus the strategy of acquisition, developing and rewarding of human resources (HR should take into account this reality from the global environment. Moreover, in the current knowledge-driven economy, organizations must know how to develop and implement knowledge-based strategies to drive measurable business results. The goal of this paper is to describe a potential relation between the overall company strategy, HR strategy and KM strategy.

THE EXPANSION OF ACCOUNTING TO THE CLOUD

Directory of Open Access Journals (Sweden)

Otilia DIMITRIU

2014-06-01

Full Text Available The world today is witnessing an explosion of technologies that are remodelling our entire reality. The traditional way of thinking in the business field has shifted towards a new IT breakthrough: cloud computing. The cloud paradigm has emerged as a natural step in the evolution of the internet and has captivated everyone’s attention. The accounting profession itself has found a mean to optimize its activity through cloud-based applications. By reviewing the latest and most relevant studies and practitioners’ reports, this paper is focused on the implications of cloud accounting, as the fusion between cloud technologies and accounting. We addressed this innovative topic through a business-oriented approach and we brought forward a new accounting model that might revolutionize the economic landscape.

Global public health today: connecting the dots

Directory of Open Access Journals (Sweden)

Marta Lomazzi

2016-02-01

Full Text Available Background: Global public health today faces new challenges and is impacted by a range of actors from within and outside state boundaries. The diversity of the actors involved has created challenges and a complex environment that requires a new context-tailored global approach. The World Federation of Public Health Associations has embarked on a collaborative consultation with the World Health Organization to encourage a debate on how to adapt public health to its future role in global health. Design: A qualitative study was undertaken. High-level stakeholders from leading universities, multilateral organizations, and other institutions worldwide participated in the study. Inductive content analyses were performed. Results: Stakeholders underscored that global public health today should tackle the political, commercial, economic, social, and environmental determinants of health and social inequalities. A multisectoral and holistic approach should be guaranteed, engaging public health in broad dialogues and a concerted decision-making process. The connection between neoliberal ideology and public health reforms should be taken into account. The WHO must show leadership and play a supervising and technical role. More and better data are required across many programmatic areas of public health. Resources should be allocated in a sustainable and accountable way. Public health professionals need new skills that should be provided by a collaborative global education system. A common framework context-tailored to influence governments has been evaluated as useful. Conclusions: The study highlighted some of the main public health challenges currently under debate in the global arena, providing interesting ideas. A more inclusive integrated vision of global health in its complexity, shared and advocated for by all stakeholders involved in decision-making processes, is crucial. This vision represents the first step in innovating public health at the

Global public health today: connecting the dots

Science.gov (United States)

Lomazzi, Marta; Jenkins, Christopher; Borisch, Bettina

2016-01-01

Background Global public health today faces new challenges and is impacted by a range of actors from within and outside state boundaries. The diversity of the actors involved has created challenges and a complex environment that requires a new context-tailored global approach. The World Federation of Public Health Associations has embarked on a collaborative consultation with the World Health Organization to encourage a debate on how to adapt public health to its future role in global health. Design A qualitative study was undertaken. High-level stakeholders from leading universities, multilateral organizations, and other institutions worldwide participated in the study. Inductive content analyses were performed. Results Stakeholders underscored that global public health today should tackle the political, commercial, economic, social, and environmental determinants of health and social inequalities. A multisectoral and holistic approach should be guaranteed, engaging public health in broad dialogues and a concerted decision-making process. The connection between neoliberal ideology and public health reforms should be taken into account. The WHO must show leadership and play a supervising and technical role. More and better data are required across many programmatic areas of public health. Resources should be allocated in a sustainable and accountable way. Public health professionals need new skills that should be provided by a collaborative global education system. A common framework context-tailored to influence governments has been evaluated as useful. Conclusions The study highlighted some of the main public health challenges currently under debate in the global arena, providing interesting ideas. A more inclusive integrated vision of global health in its complexity, shared and advocated for by all stakeholders involved in decision-making processes, is crucial. This vision represents the first step in innovating public health at the global level and should lead

Patient accounts managers: the reality behind the myth.

Science.gov (United States)

Hackett, K L

1988-10-01

Rising receivables and slowed cash flow have put a greater emphasis on the position of patient accounts manager. As the patient accounts manager becomes increasingly important to the long-term viability of hospitals, the person filling that role is placed in the spotlight. In the first survey of its kind, HFMA and the American Guild of Patient Accounts Management profile today's patient accounts manager. The average patient accounts manager is a male in large institutions and female in smaller facilities, has a college degree, is between 31 and 50 years of age, and has been in the healthcare field for almost 10 years. In addition, they earn $33,600 a year and aspire to higher positions including consultant and chief financial officer.

Mercury. Yesterday, today, and tomorrow. Pt. 4; Quecksilber gestern, heute, morgen. Mercury ''revisited'' (ein letztes Wiedersehen mit Quecksilber). T. 4

Energy Technology Data Exchange (ETDEWEB)

Schweinsberg, Fritz

2011-07-01

Mercury is a global pollutant since ancient times - and a priority pollutant today. Concentration and residence time of Hg in the atmosphere especially from coal-fired power plants is assessed diversely; new sources were disclosed, e.g. Athabasca oil sands, Canada. The global Hg cycle is influenced by a warming climate and after polar sunrise: Gaseous elemental mercury is photochemically oxidized to Hg(II). Of special relevance is the formation of methyl-Hg by anaerobic microorganisms in aqueous systems, followed by accumulation in the food-chain. The toxicological effect of methyl-Hg is well documented: Minamata Disease, the Iraqi outbreak, the Faroer and Seychellen-Islands studies. In consuming fish risk and benefits have to be balanced: methyl-Hg vs. omega-3 fatty acids (negative confounding). It is of special importance that the prenatal life is more sensitive to methyl-Hg than is adult life. Methyl-Hg is a well-known neurotoxin, but it also may conceal cardiovascular risk. Anyway, healthy eating includes fish low in methyl-Hg and high in omega-3 fatty acids, e.g. salmon, herring, shrimp. Vaccination may not cause infection, even without Thimerosal. Energy-saving bulb shine thank Hg, and we see sharp. (orig.)

Kultur des Alterns. Gestern. Heute. Morgen? The Culture of Aging. Yesterday. Today. Tomorrow?

Directory of Open Access Journals (Sweden)

Miriam Haller

2005-07-01

Full Text Available Der Sammelband eröffnet verschiedene Perspektiven auf Die Kultur des Alterns von der Antike bis zur Gegenwart. In drei Sektionen (I. Die historische Perspektive, II. Die medizinische Sicht, III. Alter und Altern als Herausforderung für Individuum und Gesellschaft in Gegenwart und Zukunft wird die Sozialgeschichte des Alter(ns und die Geriatrie betrachtet. Dabei wird jede Verengung der Problematik einer alternden Gesellschaft auf renten- und finanzpolitische Aspekte vermieden. Vor diesem Hintergrund werden im letzten Teil aus Sicht von Sozialstatistik, Philosophie und Soziologie Zukunftsperspektiven in den Blick genommen. Geschlechtsspezifische Differenzierungen von Alter und Altern in Geschichte und Gegenwart werden in den meisten Beiträgen vernachlässigt.The anthology offers different perspectives on Die Kultur des Alterns von der Antike bis zur Gegenwart (The Culture of Aging from Antiquity to the Present. The study is divided into three sections (I. The historical perspective, II. The medical view, III. Age and aging as a challenge for the individual and society in the present and the future. He avoids narrowing the problematic of an aging society to merely pensions and financial-political aspects by instead placing the focus on the social history of aging, the elderly, and geriatrics. However, an attempt at examining the future perspectives against this background is only made by social statistics, philosophy, and sociology in the final section. Most contributions do not duly treat gender-specific differentiation in age and aging through history and in the present.

Today was yesterday tomorrow. The perception of time and the acquisition of language

Directory of Open Access Journals (Sweden)

Soraya Cortiñas Ansoar

2012-12-01

Full Text Available Temporal expressions present many problems regarding their conceptualization. Temporal deixis grammaticalises the relationship between the time of the situation described and the time of the deictic context, and its acquisition is essential in order to achieve a good command of the language. From a descriptive, linguistic and pragmatic perspective, and adopting a mixed methodology that integrates both qualitative and quantitative methods, the present paper provides a comprehensive study of the time markers that children use in the early years of their lives. More specifically, verbal forms (morphemes of time, subordinators, temporal adverbs and lexical expressions have been examined. Data for the present paper have been drawn from the Koiné corpus of child language, a corpus created at the University of Santiago de Compostela, and coordinated by Milagros Fernández Pérez. In particular, the interventions of two informants have been selected for analysis (1 boy and 1 girl between 2 and 4 years. The objectives pursued reflect the need to characterize expressions and temporal markers in child language. The results reveal the distinction and characterization of different acquisition stages in which we can observe how children use linguistic resources to acquire temporal discursive coordinates.

Fermilab Today

Science.gov (United States)

registration due today Women's Initiative: "Guiltless: Work/Life Balance" - Aug. 13 Nominations for ; -Leah Hesla In Brief Women's Initiative presents 'Guiltless: Work-Life Balance' - Thursday in One West Cowperthwaite-O'Hagan present "Guiltless: Work-Life Balance" on Thursday, Aug. 13, at 3 p.m. in One

FEATURES OF FORMATION OF FINANCIAL RESULTS IN ACCOUNTING OF AGRARIAN COMPANIES

OpenAIRE

Shulepina S. A.; Lukyanchik A. A.

2015-01-01

In connection with the development of private business in Russia today we can see the need to achieve the criteria of reliability, completeness, timeliness and clarity of accounting and analytical information. This information is the basis in the areas of management, control and analysis of financial and economic activities of organizations. The article studied the accounting classifications of financial results proposed by national scientists. There are the problems of accounts of financial ...

IN TODAY'S INFORMATION AGE ORGANISATIONS EXECUTIVE ASSISTANT PROFESSION

Directory of Open Access Journals (Sweden)

Bekir DEĞİRMENCİ

2015-07-01

Full Text Available It's as old as human history in the Executive Office and of the concept has caused the unborn. From the industrial revolution, they perform the organizational activities of all employees in the area are the name of the Office. Businesses are not just places that made production. Businesses also allows the production of all kinds of people have seen the need, the important strategic decisions, increase the quali ty of production and employees must work efficiently and effectively - conscious upon arrival places always have been offices. Marketing, management, human resources, accounting, as units have been operating in all offices within the organization. In today' s information age, information offices are produced, distributed to individuals and corporations concerned, but also has been the destruction of redundant information and important information later when needed has been used places. Today's globalization i s rapid change in knowledge and technology organizations in the management of business owners and managers will help many professions on WikiMapia. Office; Administrator, officer, Secretary, will serve the objectives of the business class ser vices help kin d of elements are needed. Businesses in maintaining vital activities, production and service provision of the activities of the Organization in ensuring an effective and efficient manner within the framework of the team spirit in the conduct of managers with the most important requirements for an Assistant Manager's position has been. Most modern - day organizations close to the administrator should be looking to key features of the Administrative Assistant; the Office of the administrator, who knows how t o keep a secret is not a characteristic of people who best represent the Bureau. When a business can stand in straight execution activities Administrative Assistant has important tasks to. Executive Assistants are indispensable ingredients of today's mode rn office.

The transition of new technology to solve today`s problems

Energy Technology Data Exchange (ETDEWEB)

Kamin, R.A. [Naval Air Warfare Center, Trenton, NJ (United States); Martin, C.J.; Turner, L.M. [Defense Fuel Supply Center, Alexandria, VA (United States)

1995-05-01

Extensive research has been conducted in the development of methods to predict the degradation of F-44 in storage. The Low Pressure Reactor (LPR) has greatly enhanced the stability prediction capabilities necessary to make informed decisions concerning aviation fuel in storage. This technique has in the past been primarily used for research purposes. The Naval Air Warfare Center, Aircraft Division, Trenton, NJ, has used this technique successfully to assist the Defense Fuel Supply Center, Cameron Station, Alexandria, VA, in stability assessments of F-44. The High Performance Liquid Chromatography/Electrochemical Detector (HPLC/EC) antioxidant determination technique has also aided in making stability predictions by establishing the amount of inhibitor currently in the product. This paper will address two case studies in which the above new technology was used to insure the rapid detection and diagnosis of today`s field and logistic problems.

ACCOUNTING INFORMATION SYSTEM - QUALITATIVE CHARACTERISTICS AND THE IMPORTANCE OF ACCOUNTING INFORMATION AT TRADE ENTITIES

Directory of Open Access Journals (Sweden)

CARAIMAN ADRIAN-COSMIN

2015-03-01

Full Text Available Financial and accounting information systems, today, no longer are the traditional ones, they are subject to the normalisation and harmonisation, in the idea of globalization, and as a natural consequence of this situation, the users of accounting information require more and more diverse information from these systems. The economic entities in general, and those in the trade, in particular, performance management, management of the current situation, with multiple phenomena of crisis, require substantiation of decisions on the basis of a system of real information, pertinent, relevant and provided in a timely manner (Radu, 2011 [7]. Apart from users and goals of information provided by entities of the accounting information system of trade entities, they must have certain qualitative characteristics that facilitate the process of interpretation and use of accounting information. At the same time they are needed because their accounting information through its better goal, to represent the support base for the elaboration of certain decisions by those interested. In this article I propose to introduce qualitative characteristics of accounting information provided by IASB (International Accounting Standards Board, which, incidentally, have been taken up initially by the Romanian accounting regulations, with their subsequent amendments and additions, so far, because, in the end, as a conclusion, I consider that I should be noted that these qualities cannot be effective unlessin turn, the users themselves have the quality to have the knowledge required to understand the information that is intended for them.

Pengembangan Dan Implementasi Aplikasi Pencarian Lokasi Pelanggan Dan Penjadwalan Teknisi PT. Telkom Kandatel Pati Berbasis Android

OpenAIRE

Tri Nor Ahfandi; Rinta Kridalukmana

2016-01-01

Telkom Group is the only telecommunications company as well as telecommunications service providers and the largest network in Indonesia. At this time the daily scheduling of technicians and customers do not have a location search memadahi information system. In some fields, the management is still done manually. Such as scheduling repairs to the customer given to technicians only reports of damage on the day yesterday so that customers in today's report will have to wait one day plus also a ...

[History of pain: from Greek antiquity to the 21st century].

Science.gov (United States)

Ayoub, Eliane; Naccache, Nicole; Yamout, Rana; Abou Zeid, Hicham; Antakly, Marie-claire

2013-01-01

The history of pain is one of the concepts that have divided Cartesian thinkers and mystical philosophers in the Western civilization over centuries. Depending on the historical period, different dogmas and morals intersect, oppose or attempt conciliation. The attitude towards pain evolved with the evolution of mentalities in the broad sense but also by relying on scientific discoveries in the field. Yesterday, pain was accepted or sublimated. Today, taking care of pain is a patient basic right and an obligation for the practitioner.

Yaounde French Speech Corpus

Science.gov (United States)

2017-03-01

240. Changement de propos réjouit l’homme. 241. Changement de temps, entretien de sots. 242. Chapon de huit mois, Dinner de roi. 243. D’un sac à... eat today? 30. Did you eat yesterday? 31. How long have you been here? B.1.2 Border Crossing Imagine you are crossing a border between two...Questions about a Child Assume your child has problems with his or her stomach, and you are answering doctor’s questions: 1. Did your child eat

Accountings of Selecting Sperm on the (ethical) border

DEFF Research Database (Denmark)

Willum Adrian, Stine

During the past years, Denmark has become a destination for fertility travellers, in need for donated sperm. Today, treatment is possible no matter of marital status or sexuality. Furthermore, users of sperm donation can choose between anonymous and non-anonymous sperm, with either basic...... will analyze how women and their partners crossing the Danish border accounts for their donor choice, and their practices of choosing. I will be exploring the question: How are women and their partners accounting for choosing a sperm donor, crossing the (ethical) border to Denmark? The use of the term...

THEORETICAL BASIS FOR RESEARCH OF QUALITY OF ACCOUNTING INSTITUTIONS IN THE ACCOUNTING (FINANCIAL REPORTS

Directory of Open Access Journals (Sweden)

Horbach Tatiana

2018-01-01

Full Text Available Introduction. The main goal of changing accounting systems in different countries today is improving the quality of accounting information and achieving a high level of user confidence in accounting (financial reporting. However, the diversity of user needs is not the main reason why the problem of improving the quality of accounting and reporting data remains relevant. Purpose. Development of separate provisions of the theory of accounting in terms of ensuring high quality of accounting (financial reporting and development of practical recommendations for the assessment of the quality of the process of formation of accounting (financial reporting. Results. The article discloses the features of informational content of accounting (financial reporting in modern conditions. The comprehensive model of accounting information specifies the substantive content of the concept, the methodical approach to the assessment of the quality of accounting (financial reporting, taking into account the peculiarities of the organizational design of the quality management process for reporting and the peculiarities of the operation of the accounting and analytical system of the enterprise. The main identified problem areas are the formation of qualitative accounting (financial reporting. It is shown that the qualitative characteristics of accounting information and accounting (financial reporting can not be only within the framework of the work of the accounting system, but also must be lead by a set of factors that determine the end-user characteristics of accounting information. Conclusions. The internal content and essence of the abstract category “quality” are considered in detail, and it is demonstrated, as in the concretization of the subject, the conceptual design “quality of accounting (financial reporting” can be introduced. On the basis of the studies of Ukrainian and foreign scholars, eight areas are identified, which identify the main issues of

New Procedures for the Management of Computer Accounts

CERN Multimedia

2006-01-01

In today's computing environment where there is a permanent threat of computer security incidents, it is vitally important to control who has access to CERN's computing infrastructure. To obtain a computer account people are already required to be registered at CERN but until now the closing of accounts has relied on an annual review carried out by the group administrators. This process is now being automated and linked into the CERN registration database. The account review will run permanently and trigger action both when an account is unused and when a person's contract is soon to end. Advance warning of actions to be taken will be sent to both users and their supervisors: when an account has been unused for 6 months the account will be blocked. A year later, after a second warning, the account will be deleted; when a person's association with CERN comes to an end (based on the 'end date' in the official registration database) their computer accounts will be blocked. For most members of the personnel t...

New Procedures for the Management of Computer Accounts

CERN Multimedia

2006-01-01

In today's computing environment where there is a permanent threat of computer security incidents, it is vitally important to control who has access to CERN's computing infrastructure. To obtain a computer account it is already required that people be registered at CERN but up till now closing of accounts has relied on an annual review carried out by the group administrators. This process is now being automated and linked into the CERN registration database. The account review will run permanently and trigger action both when an account is unused and when a person's contract is soon to end. Advance warning of actions to be taken will be sent to both users and their supervisors: when an account has been unused for 6 months the account will be blocked. A year later, after a second warning, the account will be deleted; when a person's association with CERN comes to an end (based on the 'end date' in the official registration database) their computer accounts will be blocked. For most members of the personnel...

Neutrinos today

International Nuclear Information System (INIS)

Pontecorvo, B.; Bilen'kij, S.

1987-01-01

After the famous 1983 discovery of intermediate W, Z 0 bosons it may be stated with certainty that W, Z 0 are entirely responsible for the production of neutrinos and for their interactions. Neutrino physics notions are presented from this point of view in the first four introductory, quite elementary, paragraphs of the paper. The following seven paragraphs are more sophisticated. They are devoted to the neutrino mass and neutrino mixing question, which is the most actual problem in today neutrino physics. Vacuum neutrino oscillations, matter neutrino oscillations and netrinoless double-decay are considered. Solar neutrino physics is discussed in some detail from the point of view of vacuum and matter neutrino oscillations. The role played by neutrinos in the Universe is briefly considered. In the last paragraph there discussed the probable observation by different groups of neutrinos connected with the Supernova 1987 A: the first observation of gravitational star collapse (at least the general rehearsal of such observation) opens up a new era in astronomy of today exerimental physics and astrophysics is presented at the end of the paper in the form of a Table

CORPORATE GOVERNANCE AND STAKEHOLDERS’ ACCOUNTABILITY

Directory of Open Access Journals (Sweden)

Elena CHIȚIMUȘ

2015-04-01

Full Text Available Corporate governance is the system through which companies are directed and controlled but until today academic environment, regulators, corporations couldn’t reach a unanimous definition. Corporate governance provisions suffered changes after several largely covered financial scandals. Entities incur costs when complying with new regulations but not complying impacts the reputation and investors might think twice before bringing their money into the company. Accountability for business decisions, risk management, control that set the economic path of the company is mandatory for proving that the company is run in a fairly and smart way. This study aims to investigate how corporate governance relates to accountability of all parties involved in the current business of companies as any conflict of interest is detrimental to the company and affects in a negative way its performance.

Connected minds technology and today's learners

CERN Document Server

Pedrò, Francesc

2012-01-01

In all OECD countries, digital media and connectedness are integral to the lives of todays learners. It is often claimed that these learners are ""new millennium learners"", or ""digital natives"", who have different expectations about education. This book contributes to the debate about the effects of technology attachment and connectedness on todays learners, and their expectations about teaching. The book sets out to answer the following questions: Can the claim that todays students are ""new millenium learners"" or ""digital natives be sustained empirically? Is there consistent research evidence demonstrating the effects of technology on cognitive development, social values, and learning expectations? What are the implications for educational policy and practice?

Accounting in Historical Costs – since when and until when?

Directory of Open Access Journals (Sweden)

Guni Claudia

2017-01-01

Full Text Available The financial accounting has been thoroughly developed, the accounting methods andinstruments applied internationally having been slowly appropriated, to the point that nowadaysthey have been taken over and successfully implemented by the vast majority of Romanianeconomic entities. We can say today, that, as a result of a thorough analysis of the economicenvironment in our country for the last twenty years, it is perceptible a change in the attitude andmentality of the people in general and of the accounting specialists in particular. These changesconstitute a cause and a challenge at the same time, for any researcher passionate about thefinancial field of accountancy - of bringing some added value in an area as contradictory as theasset evaluation.

Ancient water supports today's energy needs

Science.gov (United States)

D'Odorico, Paolo; Natyzak, Jennifer L.; Castner, Elizabeth A.; Davis, Kyle F.; Emery, Kyle A.; Gephart, Jessica A.; Leach, Allison M.; Pace, Michael L.; Galloway, James N.

2017-05-01

The water footprint for fossil fuels typically accounts for water utilized in mining and fuel processing, whereas the water footprint of biofuels assesses the agricultural water used by crops through their lifetime. Fossil fuels have an additional water footprint that is not easily accounted for: ancient water that was used by plants millions of years ago, before they were transformed into fossil fuel. How much water is mankind using from the past to sustain current energy needs? We evaluate the link between ancient water virtually embodied in fossil fuels to current global energy demands by determining the water demand required to replace fossil fuels with biomass produced with water from the present. Using equal energy units of wood, bioethanol, and biodiesel to replace coal, natural gas, and crude oil, respectively, the resulting water demand is 7.39 × 1013 m3 y-1, approximately the same as the total annual evaporation from all land masses and transpiration from all terrestrial vegetation. Thus, there are strong hydrologic constraints to a reliance on biofuel energy produced with water from the present because the conversion from fossil fuels to biofuels would have a disproportionate and unsustainable impact on the modern water. By using fossil fuels to meet today's energy needs, we are virtually using water from a geological past. The water cycle is insufficient to sustain the production of the fuel presently consumed by human societies. Thus, non-fuel-based renewable energy sources are needed to decrease mankind's reliance on fossil fuel energy without placing an overwhelming pressure on global freshwater resources.

Mathematics Teaching Today

Science.gov (United States)

Martin, Tami S.; Speer, William R.

2009-01-01

This article describes features, consistent messages, and new components of "Mathematics Teaching Today: Improving Practice, Improving Student Learning" (NCTM 2007), an updated edition of "Professional Standards for Teaching Mathematics" (NCTM 1991). The new book describes aspects of high-quality mathematics teaching; offers a model for observing,…

The T-100-12.8 family of cogeneration steam turbines: Yesterday, today, and tomorrow

Science.gov (United States)

Valamin, A. E.; Kultyshev, A. Yu.; Shibaev, T. L.; Sakhnin, Yu. A.; Stepanov, M. Yu.

2013-08-01

The T-100-12.8 turbine and its versions, a type of cogeneration steam turbines that is among best known, unique, and most widely used ones in Russia and abroad, are considered. A list of turbine design versions and quantities in which they were produced, their technical and economic indicators, design features, schematic solutions used in different design versions, and a list of solutions available in a comprehensive portfolio offered for modernizing type T-100-12.8 turbines are presented. Information about amounts in which turbines of the last version are supplied currently and supposed to be supplied soon is given.

The Soviet Union: Yesterday, Today, Tomorrow. A Colloquy of American Long-Timers in Moscow

Science.gov (United States)

1975-04-01

mission to improve man- kind. Marxism-Leninism has become a substitute in this regard for comparable doctrines of the Orthodox Church under the... 1918 , there were only 10,000. It was a defeated country, though. BARGHOORN: Well, intellectual movements, revolutionary movements are...Germany or England or France. Now you have accom- modations. You have China. Even Romania in many ways takes an entirely different point of view from

Critiche a Noam Chomsky: ieri e oggi (Criticism of Noam Chomsky: Yesterday and Today).

Science.gov (United States)

Titone, Renzo

1991-01-01

For the past 30 years, much has been written about the works of Noam Chomsky. A comparison is presented of the latest writings about Chomsky (in particular P.M.S. Hacker's 1990 work) with those written in the early 1960s. (CFM)

Yesterday and Today: The Impact of Research Conducted at Camp Detrick on Botulinum Toxin.

Science.gov (United States)

Lebeda, Frank J; Adler, Michael; Dembek, Zygmunt F

2018-05-01

This review summarizes the research conducted on botulinum toxin (BoTx) from 1943 to 1956 by a small group of Camp Detrick investigators and their staff. A systematic, cross-disciplinary approach was used to develop effective vaccines against this biological warfare threat agent. In response to the potential need for medical countermeasures against BoTx during World War II, the refinement of isolation and purification techniques for BoTx successfully led to the large-scale production of botulinum toxoid vaccines. In addition, the work at Camp Detrick provided the foundation for the subsequent use of BoTx as a tool for studying the trophic regulation of skeletal muscle within motor neuron terminals and, more recently, for elucidation of the intricate details of neurotransmitter release at the molecular level. Indirectly, Camp Detrick investigators also played a significant role in studies that culminated in the use of BoTx as a pharmaceutical product that has been approved by the U.S. Food and Drug Administration for treating movement disorders, autonomic dysfunctions, and other conditions. Online literature searches were performed with Google, Google Scholar, PubMed, the bibliography from the Camp Detrick technical library, and at the Defense Technical Information Center. Reference lists in some of the primary research publications and reviews also provided source material. Search terms included botulinum, botulinus, and Camp Detrick. References related to the subsequent impacts of the Camp Detrick results were selected and cited from reviews and primary references in the more recent literature. Notes on toxin nomenclature and potential sources of error in this study are presented. The literature searches returned 27 citations of Camp Detrick authors, 24 of which were articles in peer-reviewed journals. The publications by these investigators included several disciplines such as biochemistry, immunology, pharmacology, physiology, and toxicology. A fundamental finding was the identification of critical nutritional components for improved growth of Clostridium botulinum and the increased production of BoTx serotype A. The purification processes that were developed at Camp Detrick allowed for the production of crystalline material to be scaled up for the manufacture of toxoid vaccine. Based on the research by Camp Detrick scientists, a toxoid supply of over 1 million units was available to vaccinate ~300,000 troops before the large-scale operations of D-Day. BoTx research during the period 1943 to 1956 resulted in refinements in the techniques for isolating and purifying the crystalline BoTx type A. These results led to the development and manufacture of a toxoid vaccine that was available in a sufficient quantity to protect ~300,000 warfighters in a large-scale military operation. One of the most important long-term consequences derived from the knowledge gained by the efforts at Camp Detrick was the development in the 1980s of safe and effective therapeutic uses for BoTx type A, the most lethal biological substance known.

Preface: Catalysis Today

DEFF Research Database (Denmark)

Li, Yongdan

2016-01-01

This special issue of Catalysis Today with the theme “Sustain-able Energy” results from a great success of the session “Catalytic Technologies Accelerating the Establishment of Sustainable and Clean Energy”, one of the two sessions of the 1st International Symposium on Catalytic Science and Techn...

Educational Entrepreneurship Today

Science.gov (United States)

Hess, Frederick M., Ed.; McShane, Michael Q., Ed.

2016-01-01

In "Educational Entrepreneurship Today", Frederick M. Hess and Michael Q. McShane assemble a diverse lineup of high-profile contributors to examine the contexts in which new initiatives in education are taking shape. They inquire into the impact of entrepreneurship on the larger field--including the development and deployment of new…

The Tourism Education Futures Initiative

DEFF Research Database (Denmark)

Dredge, Dianne; Schott, Christian; Daniele, Roberto

2015-01-01

. Simultaneously, rapid socio-cultural and economic changes are afoot, which are rendering the future increasingly uncertain. The jobs of today are markedly different from those of yesterday, and it seems certain that those of tomorrow will be different still. Students entering the tourism sector, with its high...... levels of volatility and rapid globalization, are going to need different skills and understandings in order to achieve meaningful and successful professional lives. It was in recognition of this landscape of change, and the demand it drives to rethink tourism education, that the Tourism Education...

The development of science during this century

International Nuclear Information System (INIS)

Weisskopf, V.F.

1993-01-01

This is a slightly revised version of a talk delivered at the meeting of the American Association for the Advancement of Science, in Boston, on 14 February 1993, and at a CERN Colloquium, on 5 August 1993, entitled 'Science -yesterday, today and tomorrow'. It describes the tremendous growth of scientific knowledge and insights acquired since the beginning of this century. The changes in the character, sociology and support, of science are discussed, including the growing predominance of American science and the recent trend away from basic science towards applied research. (orig.)

The development of science during this century

Science.gov (United States)

Weisskopf, V. F.

1993-12-01

This is a slightly revised version of a talk delivered at the meeting of the American Association for the Advancement of Science, in Boston, on 14 February 1993, and at a CERN Colloquium, on 5 August 1993, entitled 'Science -yesterday, today and tomorrow'. It describes the tremendous growth of scientific knowledge and insights acquired since the beginning of this century. The changes in the character, sociology and support, of science are discussed, including the growing predominance of American science and the recent trend away from basic science towards applied research.

45 King: A Story of the Southern Home

OpenAIRE

Deluca, Paul Matthew Webb

2014-01-01

The house at 45 King St. in Charleston, South Carolina is more than a home. It is a story of the home. A story told through history, through a vision exhibited in architectural drawings, and through the social heritage closest to my heart. 45 King is a story for the South; the story of its grandeur, its climate, its natural beauty, its hospitality, its comfort, and its veils. It is a story that was told yesterday and one that is still told today. Like an oral history, the telling of it may...

ACCOUNTING RESPONSIBILITY FOR BUSINESS EVALUATION

Directory of Open Access Journals (Sweden)

DORU CÎRNU

2015-12-01

Full Text Available In the world today the need for improvement the business management quality assumes significant change in organization and mode of business management. Establishing of appropriate level, structure and authority of business management depends in most cases on the size, number of employees, complexness of technological and business process, market position and other factors. Development of a business requires decentralization of operative functions. The decentralization of a business means the increase of operative activities control of greater number of managers in such a business. An important segment that so far was neither sufficiently applied in the romanian practice, not sufficiently treated is a system of responsibility. One of the aims of this research is also stimulation of more intensive activities on initiating the process of accounting modernisation. First of all, on the improvement and more rational legal accounting regulation and motivation of professional accountants organization for quicker development of contemporary accounting principles and standards in compliance with tendencies of the european environment. The known experiences just point to the necessity of more complex perception of place and role of the management accounting and within it of the system of accounting responsibility in preparing of business plans and buget, in creation of development and investment policy. Therefore, the system of accounting responsibility should eneble monitoring and control of actual operational activities of each part of decentralized business. The process of performance evaluation and accounting responsibility in a descentralized business organization represents a significant element of an internal control system and in that sense the emphasis was put on that fact in this paper.

THE EXPANSION OF ACCOUNTING TO THE CLOUD

OpenAIRE

Otilia DIMITRIU; Marian MATEI

2014-01-01

The world today is witnessing an explosion of technologies that are remodelling our entire reality. The traditional way of thinking in the business field has shifted towards a new IT breakthrough: cloud computing. The cloud paradigm has emerged as a natural step in the evolution of the internet and has captivated everyone’s attention. The accounting profession itself has found a mean to optimize its activity through cloud-based applications. By reviewing the latest and most relevant studies a...

ACCOUNTING REGULATIONS FOR GOODWILL IN AN EMERGING COUNTRY- THE CASE OF ROMANIA

Directory of Open Access Journals (Sweden)

Raluca Valeria RATIU

2014-11-01

Full Text Available The International Accounting Standards Board (IASB has been promoting a worldwide accounting harmonization and convergence project for more than a decade now with the declared purpose to increase comparability of financial information worldwide. We conduct a historical and chronological analysis of the evolution of the Romanian accounting and audit regulations and their comparability to the international standards, following a period of more than two decades, post-communism until today. Romanian regulators have adopted many changes of the accounting regulations in a short period of time, moving from the International Accounting Standards (IAS partial adoption, to the European Union (EU directives, to International Financial Reporting Standards (IFRS. These changes have had an impact on the listed companies which have applied them.

Film Presentation: Projekt Zukunft/Tomorrow Today

CERN Multimedia

Carolyn Lee

2010-01-01

Projekt Zukunft/Tomorrow Today, by Deutsche Welle (2009)   Deutsche Welle TV’s weekly science journal explores the LHC at CERN with host Ingolf Baur. Please note that we will show both the German and English versions of this broadcast. Each episode is about 27 minutes long. Projekt Zukunft/Tomorrow Today will be presented on Friday, 29 October from 13:00 to 14:00 in the Main Auditorium Language: German version followed by the English version      

Women in Energy: Rinku Gupta - Argonne Today

Science.gov (United States)

-performance clusters and supercomputers. What is the best part of your job? The best part is working with Argonne Today Argonne Today Mission People Work/Life Connections Focal Point Women in Energy: Rinku Gupta Home People Women in Energy: Rinku Gupta Women in Energy: Rinku Gupta Apr 1, 2016 | Posted by Argonne

Nuclear energy today

International Nuclear Information System (INIS)

2003-01-01

Energy is the power of the world's economies, whose appetite for this commodity is increasing as the leading economies expand and developing economies grow. How to provide the energy demanded while protecting our environment and conserving natural resources is a vital question facing us today. Many parts of our society are debating how to power the future and whether nuclear energy should play a role. Nuclear energy is a complex technology with serious issues and a controversial past. Yet it also has the potential to provide considerable benefits. In pondering the future of this imposing technology, people want to know. - How safe is nuclear energy? - Is nuclear energy economically competitive? - What role can nuclear energy play in meeting greenhouse gas reduction targets? - What can be done with the radioactive waste it generates? - Does its use increase the risk of proliferation of nuclear weapons? - Are there sufficient and secure resources to permit its prolonged exploitation? - Can tomorrow's nuclear energy be better than today's? This publication provides authoritative and factual replies to these questions. Written primarily to inform policy makers, it will also serve interested members of the public, academics, journalists and industry leaders. (author)

2009 management report and financial accounts on the 31 December 2009: managing today to prepare tomorrow

International Nuclear Information System (INIS)

2010-01-01

The first part proposes a management report which describes the activity context of the ANDRA (the French national agency for radioactive waste management), addressing its role, its action in terms of protection of the environment, its industrial projects and its approach. It briefly comments the financial balance, and discusses the progress of the HA-MAVL project (storage of high and medium activity long life wastes) and of the FAVL project (storage of low activity long life wastes). It gives an overview of industrial activities, globally as well as for the different storage centres and activities. It briefly evokes how a 1 M euros subsidy will be used, and the international activity. It discusses how the financing of future nuclear works is secured, recalls important recent events, and gives an overview of the possible evolution of the agency situation. The second part gives tables of financial accounts. Accounting principles are recalled and some figures are more precisely analysed

Building Tomorrow's Business Today

Science.gov (United States)

Ryan, Jim

2010-01-01

Modern automobile maintenance, like most skilled-trades jobs, is more than simple nuts and bolts. Today, skilled-trades jobs might mean hydraulics, computerized monitoring equipment, electronic blueprints, even lasers. As chief executive officer of Grainger, a business-to-business maintenance, repair, and operating supplies company that…

Happiness is Not Fun: Godard, the 20th Century, and Badiou

Directory of Open Access Journals (Sweden)

Michael Walsh

2010-01-01

Full Text Available "Godard is the most contemporary of directors, one who has never set a film in the past. Yet since the 1990s he has produced a whole cycle of works whose tones are retrospective, memorial, elegaic. These include JLG/JLG:Auto-portrait du Décembre (1995, the much-discussed Histoire(s du Cinèma (begun in 1988, completed in 1998 2 x 50 Years of French Cinema (commissioned by the BFI for the centennial of cinema in 1995, The Old Place (commissioned by the Museum of Modern Art in 1999, On the Origin of the Twenty-First Century (commissioned by the Cannes Film Festival for the year 2000, Dans Le Noir du Temps (a contribution to the 2002 compilation film Ten Minutes Older, and the 2006 Centre Pompidou exhibition “Travels in Utopia.” This last was a retrospective in the conventional sense (screenings of four decades worth of film and video by Godard, Godard/Gorin, Godard/Mièville, etc, but was also retrospective as an installation, divided into three spaces identified as hier, l’avant-hier, and aujourd’hui (yesterday, the day before yesterday, and today, with tomorrow notable for its absence..."

A New Generation Draws The Line: Humanitarian Intervention And The “Responsibility To Protect” Today

Directory of Open Access Journals (Sweden)

M. Rastovic

2017-01-01

Full Text Available Book review: Chomsky N. A New Generation Draws the Line: Humanitarian Intervention and the “Responsibility to Protect” Today.Boulder: Paradigm Publishers, 2012. 176 p. The book under review examines controversial norm of “humanitarian intervention”. It clearly demonstrates that the norm was used selectively and with different argumentations in various situations. Noam Chomsky has managed to present a fair and balanced account of positive and negative aspects of humanitarian interventions as well as provide thought-provoking policy recommendations for improving human rights protection.

Just Google It: Young Children’s Preferences for Touchscreens Versus Books in Hypothetical Learning Tasks

Directory of Open Access Journals (Sweden)

Sierra Eisen

2016-09-01

Full Text Available Children today regularly interact with touchscreen devices (Rideout, 2013 and thousands of educational mobile applications are marketed to them (Shuler, 2012. Understanding children's own ideas about optimal learning has important implications for education, which is being transformed by electronic mobile devices, yet we know little about how children think about such devices, including what children think touchscreens are useful for. Based on a prior result that children prefer a book over a touchscreen for learning about dogs, the present study explored how children view touchscreens versus books for learning an array of different types of information. Seventy children ages 3 to 6 were presented with six different topics (cooking, today's weather, trees, vacuums, Virginia, and yesterday's football game and chose whether a book or a touchscreen device would be best to use to learn about each topic. Some of this information was time-sensitive, like the current weather; we predicted that children would prefer a touchscreen for time-sensitive information. In addition, each child's parent was surveyed about the child's use of books and touchscreens for educational purposes, both at home and in school. Results indicated that younger children had no preference between books and touchscreen devices across learning tasks. However, 6-year-olds were significantly more likely to choose the touchscreen for several topics. Surprisingly, 6-year-olds chose a touchscreen device to learn about time sensitive weather conditions, but not yesterday's football. Children's choices were not associated with their use of books and touchscreens at home and school.

Just Google It: Young Children's Preferences for Touchscreens versus Books in Hypothetical Learning Tasks.

Science.gov (United States)

Eisen, Sierra; Lillard, Angeline S

2016-01-01

Children today regularly interact with touchscreen devices (Rideout, 2013) and thousands of "educational" mobile applications are marketed to them (Shuler, 2012). Understanding children's own ideas about optimal learning has important implications for education, which is being transformed by electronic mobile devices, yet we know little about how children think about such devices, including what children think touchscreens are useful for. Based on a prior result that children prefer a book over a touchscreen for learning about dogs, the present study explored how children view touchscreens versus books for learning an array of different types of information. Seventy children ages 3-6 were presented with six different topics (cooking, today's weather, trees, vacuums, Virginia, and yesterday's football game) and chose whether a book or a touchscreen device would be best to use to learn about each topic. Some of this information was time-sensitive, like the current weather; we predicted that children would prefer a touchscreen for time-sensitive information. In addition, each child's parent was surveyed about the child's use of books and touchscreens for educational purposes, both at home and in school. Results indicated that younger children had no preference between books and touchscreen devices across learning tasks. However, 6-year-olds were significantly more likely to choose the touchscreen for several topics. Surprisingly, 6-year-olds chose a touchscreen device to learn about time-sensitive weather conditions, but not yesterday's football. Children's choices were not associated with their use of books and touchscreens at home and school.

The changing role of nuclear materials accounting

International Nuclear Information System (INIS)

Gibbs, P.W.

1995-01-01

Nuclear materials accounting and accounting systems at what have been DOE Production sites are evolving into management decision support tools. As the sites are moving into the mode of making decisions on how to disposition complex and varied nuclear material holdings, the need for complete and many times different information has never been greater. The artificial boundaries that have historically been established between what belongs in the classic material control and accountability (MC and A) records versus what goes into the financial, radiological control, waste, or decommissioning and decontamination records are being challenged. In addition, the tools historically used to put material into different categories such as scrap codes, composition codes, etc. have been found to be inadequate for the information needs of today. In order to be cost effective and even, more importantly to effectively manage -our inventories, the new information systems the authors design have to have the flexibility to serve many needs. In addition, those tasked with the responsibility of managing the inventories must also expand beyond the same artificial boundaries. This paper addresses some of the things occurring at the Savannah River Site to support the changing role of nuclear materials accounting

Accounting Standards and Legal Capital in EU Law

Directory of Open Access Journals (Sweden)

Loukas Panetsos

2016-09-01

Full Text Available This paper examines the interaction between accounting standards and legal capital in the European Union legal framework. More in particular, it attempts to compare on a parallel basis the distributional and behavioural function of both concepts and to address whether the current legal status quo in the European Union fulfils these functions. First, this paper makes a short reference to the various accounting families which are encountered today, with a strong emphasis on the distinction between Anglo-American and Continental systems. Then, it describes the EU accounting regulation and the introduction of IFRS in domestic legislation. Further, it discusses the concept of legal capital as it has been established in European jurisdictions and it points to the relevance of the Continental accounting standards. It is argued that both are characterized by paternalism, contrasting with Anglo-American standards and American distributional methods, which are outlined by contractariansm. The final argument is that the combination of legal capital rules and Anglo-American standards, like the IFRS, neither achieves the protective role prescribed to the former, nor guarantees the aims of the latter.

Packaging Printing Today

OpenAIRE

Stanislav Bolanča; Igor Majnarić; Kristijan Golubović

2015-01-01

Printing packaging covers today about 50% of all the printing products. Among the printing products there are printing on labels, printing on flexible packaging, printing on folding boxes, printing on the boxes of corrugated board, printing on glass packaging, synthetic and metal ones. The mentioned packaging are printed in flexo printing technique, offset printing technique, intaglio halftone process, silk – screen printing, ink ball printing, digital printing and hybrid printing process. T...

Management accounting for advanced technological environments.

Science.gov (United States)

Kaplan, R S

1989-08-25

Management accounting systems designed decades ago no longer provide timely, relevant information for companies in today's highly competitive environment. New operational control and performance measurement systems are recognizing the importance of direct measurement of quality, manufacturing lead times, flexibility, and customer responsiveness, as well as more accurate measures of the actual costs of consumed resources. Activity-based cost systems can assign the costs of indirect and support resources to the specific products and activities that benefit from these resources. Both operational control and activity-based systems represent new opportunities for improved managerial information in complex, technologically advanced environments.

"UK today" Tallinnas / Tuuli Oder

Index Scriptorium Estoniae

Oder, Tuuli, 1958-

2001-01-01

Vabariikliku inglise keele olümpiaadi raames toimus Tallinnas viktoriini "UK today" lõppvoor. Osalesid 22 kooli kaheliikmelised võistkonnad. Viktoriini tulemused koolide lõikes ja küsimused õigete vastustega

Barriers of implementation of environmental management accounting in business practice

Directory of Open Access Journals (Sweden)

Petra Mísařová

2010-01-01

Full Text Available Environmental management accounting is a very important source of information for decision-making management of the company. In many companies there were created a detailed and dynamic system of recording and processing of data on environmental costs that companies mistakenly issued for environmental management accounting. And also today for environmental accounting in the CR it is characteristic that in organizations is not normal monitoring of the environmental costs con­si­de­red as part of an integrated system for monitoring and evaluation of material, energy and financial flows. Companies do not use a wide range of options that the environmental management accounting provides. Why do not companies introduce environmental management accounting into its information system and do not use all the opportunities that EMA provides? In practice there are many barriers that prevent full-fledged process of implementation of environmental management accounting in the information system of companies. Many barriers were identified and were therefore subjected to cluster analysis. Clusters filled by identified barriers under the rules of cluster analysis are the result of cluster analysis.

The Prospects of Radical Change Today

Directory of Open Access Journals (Sweden)

Slavoj Žižek

2018-05-01

Full Text Available In this contribution, Slavoj Žižek takes the occasion of Marx’s bicentenary for reflecting on the prospects of radical change today. First, it is shown that under Stalinism, Lenin’s works were quoted out of context in an arbitrary way in order to legitimise arbitrary political measures. Marxism thereby became an ideology that justified brutal subjective interventions. Second, this contribution poses the question of the revolutionary subject and democracy today. It stresses the role of both contingency and strategy in revolutions. In political assemblages taking place on public squares, the inert mass of ordinary people is transubstantiated into a politically engaged united force. The basic political problem today is how to best reconfigure democracy. Third, this contribution analyses the “interesting times” we live in. These are times that feature multiple crises, right-wing populism à la Donald Trump and Marine Le Pen, the lower classes’ opposition to immigration, and the refugee crisis. Questions about human rights and their violation and about radical change need to be asked in this context.

A day in the life of a content miner and team

Directory of Open Access Journals (Sweden)

Tom Arrow

2016-07-01

Full Text Available It’s tough for Peter getting out of bed today – yesterday he travelled to Brussels and back, fighting for ‘The Right to Read is the Right to Mine’ (R2RR2M. Content mining – also known as text and data mining (TDM – is a hot topic in Europe. It’s got huge promise, with two million scholarly publications a year and so much data that we can’t take it all in – 5,000 papers a day (and grey literature, and theses, and…. So we must have machines to help.

The state of American management.

Science.gov (United States)

Wriston, W B

1990-01-01

Every year, the president of the United States offers his State of the Union address. Here, from one of the most respected managers in America, is a report on the State of American Management. The state of management, says Walter B. Wriston, is good. Despite the predictions of America's decline, our economy continues to prosper. That is because of this fundamental truth: the United States is the only country in the world that renews itself daily. This is the Age of Pluralism, and U.S. business is based on pluralism. The spirit of the entrepreneur has entered the mainstream of U.S. management, transforming bureaucracy and emphasizing leadership. Today's top executives need to be more like politicians than the number-crunchers of yesterday. At the same time, information is flowing more freely, so corporations are eliminating layers of managers who were really just transmission lines. And top managers are learning to listen to the people who are closest to the work. Everyone today is a knowledge worker. The accelerating pace of knowledge has put a greater premium than ever on talent. Globalization is a big part of this new world. From the manager's viewpoint, globalization means that "you're in a marketplace where you're suddenly waking up with a guy...from a country you're not too sure where it is, who's eating your lunch in your hometown." To understand global competition, managers in large and small companies need broad vision. Finally, to deal with change, U.S. managers must confront some issues at home. For instance, our accounting systems are obsolete, both in companies and in our national accounts.(ABSTRACT TRUNCATED AT 250 WORDS)

Radiochemistry - today

International Nuclear Information System (INIS)

Drawe, H.

1980-01-01

After a longer starting period many radiation techniques have prevailed practically. Today radiation processes are usual components of chemistry, biology, medicine, and technologies in the most common sense. This paper deals with the latest state of radiation chemistry, whereas the possible practical applications are in the foreground of discussion as to reach mainly practicians in laboratory and industry. But also physicians, pharmacists and chemical engineers should be informed about the possibilities of application of high energyy radiation. Because radiation chemistry has also enriched works of related subjects, for example physical, organic and inorganic chemistry, this paper will also be of interest for experts of these disciplines. (orig.) [de

Analysis of International Accounting Regulations with Regards to Fair Value

Directory of Open Access Journals (Sweden)

Diana COZMA IGHIAN

2010-08-01

Full Text Available Unifying the economical-financial information at an international level represents today, within the context of the globalization and integration of the financial markets around the world, an important and urgent demand. One of the coordinates of accounting globalization is the fair value based valuation system. This tendency arises from the contents of international accounting standards and from the progress of world-wide regulating practice. The economic and market events of the past years have highlighted the importance of fair value measurements used in financial statements and have emphasized the need for consistency and comparability in those measurements infinancial statements prepared around the globe.

A service component-based accounting and charging architecture to support interim mechanisms across multiple domains

NARCIS (Netherlands)

Le, M. van; Beijnum, B.J.F. van; Huitema, G.B.

2004-01-01

Today, telematics services are often compositions of different chargeable service components offered by different service providers. To enhance component-based accounting and charging, the service composition information is used to match with the corresponding charging structure of a service

Construction Management Meets Today's Realities.

Science.gov (United States)

Day, C. William

1979-01-01

Construction management--the control of cost and time from concept through construction--grew out of a need to meet the realities of today's economy. A checklist of services a construction manager provides is presented. (Author/MLF)

The Alchemist of Today

Science.gov (United States)

Serret, Natasha

2010-01-01

Traditionally, alchemy has involved the power of transmuting base metals such as lead into gold or producing the "elixir of life" for those wealthy people who wanted to live forever. But what of today's developments? One hundred years ago, even breaking the four-minute mile would have been deemed "magic," which is what the alchemists of the past…

A Service Component-based Accounting and Charging Architecture to Support Interim Mechanisms across Multiple Domains

NARCIS (Netherlands)

Le, V.M.; van Beijnum, Bernhard J.F.; Huitema, G.B.

Today, telematics services are o Aen compositions of different chargeable service components offered by different service providers. To enhance component-based accounting and charging, the service composition information is used to match with the corresponding charging structure of a service

From Fayol's Mechanistic to Today's Organic Functions of Management

Science.gov (United States)

McNamara, Daniel E.

2009-01-01

This paper reviews Fayol's original five managerial functions, demonstrates that they are still being taught in today's management courses, and offers a new set of organic management functions more applicable to today's turbulent business environment.

Details of Nazis' A-Bomb program surface

CERN Multimedia

Glanz, J

2002-01-01

Werner Heisenberg, leader of the Nazi atomic bomb program, revealed the projects existence to Niels Bohr in a meeting in Copenhagen in 1941. But contrary to several historical accounts of the meeting, Heisenberg never expressed moral qualms about building a bomb for Hitler nor hinted that he might be willing to sabotage the project, according to secret documents cited in a London newspaper yesterday (2 pages).

Hospital accounting and information systems: a critical assessment.

Science.gov (United States)

Macintosh, N B

1991-01-01

Public sector organisations seem to be caught up in the global wave of 'neo-Thatcherism'. As such, they are being held 'accountable' today by their respective government finance departments for the costs and benefits of the services they provide to the general public. As the public purse tightens, hospitals (and related health service units) more and more compete with other public sector organisations (old-age pensions and services, post-secondary education, day-care centres, port authorities, unemployment insurance, parks and recreation, elite sport programs, aboriginal peoples aid and development, and so on) for a diminishing piece of what seems a smaller and smaller pie. In this 'fight-for-funding', hospitals seem particularly vulnerable. Sky-rocketing costs, public resentment of doctors' high income and a deliberate restriction and limiting of medical school places, among other things, contribute to general public antagonism. The message for hospitals is that cost-effective accountability will loom large when hospitals come begging at the public trough. Even left-wing politicians today seem to be heeding the words of free-market economists like Freedman of Chicago. 'Privatisation' is the constant threat for those deemed inefficient. As a consequence, hospital administrators around the world, caught up in this trend, seem to be stampeding to 'boot-up' some kind of new accounting information system. For example, at my own university hospital (Queen's University, Kingston, Canada), the hospital administrators are in the process of introducing a version of the Johns Hopkins Hospital (Baltimore, Maryland) case-mix-loading cost-accumulation system. In other parts of the world they are known by other fancy names such as 'patient-costing', 'diagnosis-related-groups' (or DRGs). Trendy accounting systems seem to be the order of the day, a sort of panacea for the current plague of problems hospitals face. As the new systems become operational, however, traditional

Participatory management in today's health care setting

International Nuclear Information System (INIS)

Burnham, B.A.

1987-01-01

As the health care revolution progresses, so must the management styles of today's leaders. The authors must ask ourselves if we are managing tomorrow's work force or the work force of the past. Participatory management may better meet the needs of today's work force. This paper identifies the reasons participatory management is a more effective management style, the methods used to implement a participatory management program, its benefits (such as higher productivity and more efficient, effective implementation and acceptance of change), and the difficulties experienced

New forecasting methodology indicates more disease and earlier mortality ahead for today's younger Americans.

Science.gov (United States)

Reither, Eric N; Olshansky, S Jay; Yang, Yang

2011-08-01

Traditional methods of projecting population health statistics, such as estimating future death rates, can give inaccurate results and lead to inferior or even poor policy decisions. A new "three-dimensional" method of forecasting vital health statistics is more accurate because it takes into account the delayed effects of the health risks being accumulated by today's younger generations. Applying this forecasting technique to the US obesity epidemic suggests that future death rates and health care expenditures could be far worse than currently anticipated. We suggest that public policy makers adopt this more robust forecasting tool and redouble efforts to develop and implement effective obesity-related prevention programs and interventions.

Managerial Accounting Principles and Cost Calculation Used by Economic Entities in the Coal Mining Industry

OpenAIRE

Boca (Rakos) Ileana – Sorina; Vatasoiu Cristian Ionel

2011-01-01

Considering the specialized work in managerial accounting, this paper aims to show which cost calculation principles are actually applied in the coal mining industry today. The methodology used in this scientific approach is of qualitative nature, using the following methods: direct observation and interview.

Development of methodological approaches to the accounting of ownership of land assets in Ukraine

Directory of Open Access Journals (Sweden)

T.P. Ostapchuk

2015-09-01

Full Text Available Accounting and legal display of land resources is very important in modern society as the land assets are of great value both for the state as a whole and for each landowner and land user. That’s why they must have a proper legal framework and a quite informative method of accounting. In practice the subjects of land relations have many questions and certain inconsistencies in existing legal documents. In addition, there is a mismatch of the current regulatory framework to the rules of accounting. Today, accounting law has no documents that would specifically be related to land resources, as the objects of accounting, and the rights to them. The article specifies the list of objects of accounting associated with the full ownership on land and other property rights on them. The author improves the methodical approaches to accounting display operations with land assets depending on the power of land owner, based on existing regulations and take into account the experience of other countries.

Nuclear technology today and tomorrow

International Nuclear Information System (INIS)

Lombardi, C.

2007-01-01

Nuclear power has returned today to contain the energy problem. It is useful to make a summary of its characteristics and its evolution over the past 50 years and its prospects. The Italy can rely on their way by revitalizing its potential not fully disappeared [it

Educating Accounting Students in the Age of Sustainability

Directory of Open Access Journals (Sweden)

Mansurul Alam

2009-12-01

Full Text Available In many Business Schools today, accounting academics have been introduced to the concept of sustainabilitythat challenges the dominant 20th century way of doing business. In these schools, it is now reasoned that thepurpose of business may be better achieved if it involves taking decisions that recognize the holisticeconomic, social and environmental consequences of those decisions. Simply justifying decisions on the basisthat shareholders’ wealth will be maximized is now thought by many to be inadequate. We argue that this newperspective should not be taught to accounting students. Rather we argue that (following Aristotle studentsshould be exposed to arguments that encourage them to develop the virtue of “unfettered vigor”, comingfrom intelligent personal choice, which will help them recognize that “good living”, by themselves and theirdescendants, is dependent on the sustainable business perspective being adopted in society.

Progress in space weather predictions and applications

Science.gov (United States)

Lundstedt, H.

The methods of today's predictions of space weather and effects are so much more advanced and yesterday's statistical methods are now replaced by integrated knowledge-based neuro-computing models and MHD methods. Within the ESA Space Weather Programme Study a real-time forecast service has been developed for space weather and effects. This prototype is now being implemented for specific users. Today's applications are not only so many more but also so much more advanced and user-oriented. A scientist needs real-time predictions of a global index as input for an MHD model calculating the radiation dose for EVAs. A power company system operator needs a prediction of the local value of a geomagnetically induced current. A science tourist needs to know whether or not aurora will occur. Soon we might even be able to predict the tropospheric climate changes and weather caused by the space weather.

A Practitioner's Perspective on Taxonomy, Ontology and Findability

Science.gov (United States)

Berndt, Sarah

2011-01-01

This slide presentation reviews the presenters perspective on developing a taxonomy for JSC to capitalize on the accomplishments of yesterday, while maintaining the flexibility needed for the evolving information of today. A clear vision and scope for the semantic system is integral to its success. The vision for the JSC Taxonomy is to connect information stovepipes to present a unified view for information and knowledge across the Center, across organizations, and across decades. Semantic search at JSC means seamless integration of disparate information sets into a single interface. Ever increasing use, interest, and organizational participation mark successful integration and provide the framework for future application.

Taxonomy, Ontology and Semantics at Johnson Space Center

Science.gov (United States)

Berndt, Sarah Ann

2011-01-01

At NASA Johnson Space Center (JSC), the Chief Knowledge Officer has been developing the JSC Taxonomy to capitalize on the accomplishments of yesterday while maintaining the flexibility needed for the evolving information environment of today. A clear vision and scope for the semantic system is integral to its success. The vision for the JSC Taxonomy is to connect information stovepipes to present a unified view for information and knowledge across the Center, across organizations, and across decades. Semantic search at JSC means seemless integration of disparate information sets into a single interface. Ever increasing use, interest, and organizational participation mark successful integration and provide the framework for future application.

Going beyond "highly-qualified personnel" to "value-added personnel"

Science.gov (United States)

Nantel, Marc; Fox, Bradley; Gelsthorpe, Leanne; Hamilton, Roxy; Marshall, Robert; Williamson, Guida

2005-10-01

Employers clamour for more "Highly-Qualified Personnel" (HQP) to hire, and photonics is no exception. The challenge facing all new graduates lies in what actually constitutes a Highly-Qualified Person. Yesterday, an HQP was often understood to be a graduate with a Bachelor's, Master's or Ph.D. degree. Today, industry is demanding that an HQP be either a university or college graduate with strong academic standing AND a sound business and communications skill set. In this paper, we introduce the concept of "Value-Added Personnel" (VAP), which marries both scientific and "soft-skills" aspects, and we present a new program in Ontario to produce VAPs.

School Counseling in China Today

Science.gov (United States)

Thomason, Timothy C.; Qiong, Xiao

2008-01-01

This article provides a brief overview of the development of psychological thinking in China and social influences on the practice of school counseling today. Common problems of students are described, including anxiety due to pressure to perform well on exams, loneliness and social discomfort, and video game addiction. Counseling approaches used…

Peculiarities of formation of accounting policy of the catering company

Directory of Open Access Journals (Sweden)

I.M. Vygivska

2018-04-01

Full Text Available Restaurant business in Ukraine is developing quite dynamically. Today, services of off-premise catering have become an integral part of each business process. Insufficient level of theoretical and practical developments of domestic scientists in catering actualizes the study of the organization of their accounting process. The article investigates one of the newest Ukrainian market restaurant services i.e. catering. We determined that catering is a service activity sphere of the restaurant business, the purpose of which is to satisfy social and personal needs of the population. Thus, the main peculiarity of catering is outdoor servicing in the places selected by the customers of catering services. Two catering areas are pointed out: corporate services and individual services that affect the organization of accounting processes. The article presents the author's position regarding the allocation of the individual accounting policies of the catering company in which it is necessary to provide the specifics of the inventory and containers, their revaluation, product losses, discounts and loyalty programs, pricing, direct and indirect cost structure, peculiarities of their distribution, methods of cost accounting and calculation, etc.

Yesterday's dinner, tomorrow's weather, today's news? US newspaper coverage of food system contributions to climate change.

Science.gov (United States)

Neff, Roni A; Chan, Iris L; Smith, Katherine Clegg

2009-07-01

There is strong evidence that what we eat and how it is produced affects climate change. The present paper examines coverage of food system contributions to climate change in top US newspapers. Using a sample of sixteen leading US newspapers from September 2005 to January 2008, two coders identified 'food and climate change' and 'climate change' articles based on specified criteria. Analyses examined variation across time and newspaper, the level of content relevant to food systems' contributions to climate change, and how such content was framed. There were 4582 'climate change' articles in these newspapers during this period. Of these, 2.4% mentioned food or agriculture contributions, with 0.4% coded as substantially focused on the issue and 0.5% mentioning food animal contributions. The level of content on food contributions to climate change increased across time. Articles initially addressed the issue primarily in individual terms, expanding to address business and government responsibility more in later articles. US newspaper coverage of food systems' effects on climate change during the study period increased, but still did not reflect the increasingly solid evidence of the importance of these effects. Increased coverage may lead to responses by individuals, industry and government. Based on co-benefits with nutritional public health messages and climate change's food security threats, the public health nutrition community has an important role to play in elaborating and disseminating information about food and climate change for the US media.

Einstein today; Einstein aujourd'hui

Energy Technology Data Exchange (ETDEWEB)

Aspect, A.; Grangier, Ph. [Centre National de la Recherche Scientifique (CNRS), Lab. Charles Fabry de l' Institut d' Optique a Orsay, 91 - Orsay (France); Bouchet, F.R. [Institut d' Astrophysique de Paris, CNRS, 75 - Paris (France); Brunet, E.; Derrida, B. [Universite Pierre et Marie Curie, Ecole Normale Superieure, 75 - Paris (France); Cohen-Tannoudji, C. [Academie des Sciences, 75 - Paris (France); Dalibard, J.; Laloe, F. [Laboratoire Kastler Brossel. UMR 8552 (ENS, UPMC, CNRS), 75 - Paris (France); Damour, Th. [Institut des Hautes Etudes Scientifiques, 91 - Bures sur Yvette (France); Darrigol, O. [Centre National de la Recherche Scientifique (CNRS), Groupe Histoire des Sciences Rehseis, 75 - Paris (France); Pocholle, J.P. [Thales Research et Technology France, 91 - Palaiseau (France)

2005-07-01

The most important contributions of Einstein involve 5 fields of physics : the existence of quanta (light quanta, stimulated radiation emission and Bose-Einstein condensation), relativity, fluctuations (Brownian motion and thermodynamical fluctuations), the basis of quantum physics and cosmology (cosmological constant and the expansion of the universe). Diverse and renowned physicists have appreciated the development of modern physics from Einstein's ideas to the knowledge of today. This book is a collective book that gathers their work under 7 chapters: 1) 1905, a new beginning; 2) from the Einstein, Podolsky and Rosen's article to quantum information (cryptography and quantum computers); 3) the Bose-Einstein condensation in gases; 4) from stimulated emission to the today's lasers; 5) Brownian motion and the fluctuation-dissipation theory; 6) general relativity; and 7) cosmology. (A.C.)

Review of Huebert’s Libertarianism Today

OpenAIRE

Walter E. Block

2010-01-01

Libertarianism Today, by Jacob Huebert (Santa Barbara, CA: Praeger, 2010), is an excellent introduction to libertarianism. In contrast to many other recent books about libertarianism, a consistent non-compromising libertarianism is defended throughout this book.

Empowering School of Accounting Websites through Quality Assurance: Development and Implementation of a User-Perceived Instrument

Science.gov (United States)

Djajadikerta, Hadrian G.; Trireksani, Terri; Djajadikerta, Hamfri

2008-01-01

Today's institutions of higher education are facing an increased number of significant challenges taking place in the political, economic, social and technological environment. Accordingly, the issues of performance, accountability, and marketing strategies have become ever more important. It has been suggested that universities that are more…

Challenging today's nuclear industry to be competitive in a changing tomorrow

International Nuclear Information System (INIS)

Plug, B.

1996-01-01

As the millennium approaches, the future of the nuclear power generation appears desolate. Today's nuclear executives are facing challenges resulting from worldwide change and have forced utilities to reevaluate their corporation's future directions. The nuclear industry must be competitive more than ever to address today's rapid changing marketplace and pressures exerted from: regulatory reformation; increased competition; changes in technology; customer evolution; and globalization. These factors have compelled nuclear executives to address questions such as: What impact will these changes have on today's marketplace, and on my corporation? What will characterize tomorrow's successful nuclear facility? How can today's nuclear corporation compete in tomorrow's marketplace? Will my corporation survive? (author)

Neoosmanism: Turkey between yesterday and tomorrow

Directory of Open Access Journals (Sweden)

Galijašević Dževad

2011-01-01

Full Text Available Geostrategic integrity of the Balkans and the Danube region and the strategic ambitions of powerful countries that were inherited from previous centuries define the start points of European streams in XX century. German 'drang nach osten', Russian spread to south and an ambition of primate in struggle for the Turkish heredity, Turkish strivings to bring its Empire out of death with reforms, and remain right-sided to Sava-Danube river basin, preserving it as its natural border, and the strivings of Balkan peoples for liberation, shaped geopolitical, strategic and state-legal traits of the phenomenon called 'Eastern question'. The conquests form south east towards north and northwest and vice versa pointed that geostrategic traits of Balkans were not separation and geographic in-connectivity, but connection and permeation, which open strategic ways to domination over the Eurasian knot and warm seas of Mediterranean and Middle East. The fact that Balkans aren't the only connection between Europe and Asia does not lessen their geostrategic and geopolitical importance. On the contrary. This question, that was an eastern one for powerful countries, and one of a life importance for the people of southeast Europe, goes back into deep past. It was formed and a geostrategic position of a whole area that it related to by conflicted interest of people, religions and whole civilizations that faced each others there. However, if looking for a more narrow historical sense of the term Eastern question, we will find it in a collision of Europe and Islamic world, which was brought by Turkish penetration into Europe. During the rise of the Ottoman Empire, it was a matter of survival of European countries that were struck by Ottoman conquest, and after the decline of the Ottoman power it turned into a struggle for Turkish heredity. Today, the Struggle form Ottoman heredity strongly includes Turkey as well. Turkish engagement in a struggle for its own historical

Wind Power Today: Wind Energy Program Highlights 2001

Energy Technology Data Exchange (ETDEWEB)

2002-05-01

Wind Power Today is an annual publication that provides an overview of the U.S. Department of Energy's Wind Energy Program accomplishments for the previous year. The purpose of Wind Power Today is to show how DOE's Wind Energy Program supports wind turbine research and deployment in hopes of furthering the advancement of wind technologies that produce clean, low-cost, reliable energy. Content objectives include: educate readers about the advantages and potential for widespread deployment of wind energy; explain the program's objectives and goals; describe the program's accomplishments in research and application; examine the barriers to widespread deployment; describe the benefits of continued research and development; facilitate technology transfer; and attract cooperative wind energy projects with industry. This 2001 edition of Wind Power Today also includes discussions about wind industry growth in 2001, how DOE is taking advantage of low wind speed regions through advancing technology, and distributed applications for small wind turbines.

Characteristics of Company Accounting Information System

Directory of Open Access Journals (Sweden)

Marija Tokić

2011-12-01

Full Text Available Information has always presented an important factor of human activity. As a resource that guided human activity, information was gathered, stored, analysed and distributed in different ways throughout the history. Today, information system is a necessity in the global business system. Globalisation processes have changed the traditional concept of doing business and brought about the need for information management as an integral part of overall company assets and rapid development of information and communication technology. Regardless of the benefits and advantages that may be offered by the systems, companies do business to earn profit. In this sense information systems should be considered as investment. Although investment costs can be determined relatively precisely, benefits offered by the systems are more difficult to measure and they require comprehensive consideration of all aspects of doing business to which the systems refer. Accounting is an information subsystem of the single information system of a company. Its purpose is to provide comprehensive, systematic and permanent presentation of data and information, based on documents that refer to all elements contained in business subsystems and the business system of the company as a whole. Information resulting from accounting and information system is contained in accounting reports, i.e. calculations, estimates and analyses within which it is presented to the management.

Psychoanalysis today

Science.gov (United States)

FONAGY, PETER

2003-01-01

The paper discusses the precarious position of psychoanalysis, a therapeutic approach which historically has defined itself by freedom from constraint and counted treatment length not in terms of number of sessions but in terms of years, in today's era of empirically validated treatments and brief structured interventions. The evidence that exists for the effectiveness of psychoanalysis as a treatment for psychological disorder is reviewed. The evidence base is significant and growing, but less than might meet criteria for an empirically based therapy. The author goes on to argue that the absence of evidence may be symptomatic of the epistemic difficulties that psychoanalysis faces in the context of 21st century psychiatry, and examines some of the philosophical problems faced by psychoanalysis as a model of the mind. Finally some changes necessary in order to ensure a future for psychoanalysis and psychoanalytic therapies within psychiatry are suggested. PMID:16946899

After the Resistance: The Alamo Today

Centers for Disease Control (CDC) Podcasts

2014-09-23

Byron Breedlove reads his essay After the Resistance: The Alamo Today about the Alamo and emerging disease resistance.  Created: 9/23/2014 by National Center for Emerging and Zoonotic Infectious Diseases (NCEZID).   Date Released: 10/20/2014.

E-learning. Today and tomorrow

International Nuclear Information System (INIS)

Gelbke, Silvana

2010-01-01

Today, new technologies revolutionize the way of handling information, exchanging knowledge and learning. The definition of the term ''e-learning'' mostly comprehends teaching and learning using a range of electronic media (Internet, CD-ROMs). However, further differentiation is necessary to describe the entire spectrum of methods included in this term. These different approaches are reflected in their implementation by the companies presented. (orig.)

L'évolution technologique, la société et l'éducation

Science.gov (United States)

Mialaret, Gaston

1987-09-01

In the first part of this article the author recalls and emphasizes the way in which education and society are interrelated. It is considered impossible to pose a problem of education without referring to the social framework in which its solution is to be found. Education involves preparing the child for tomorrow's world — knowledge of this world being the point of departure of all pedagogic reflection — and at the same time not cutting it off from its roots. Presenting personal experience rather than launching into technical demonstrations the author recalls some of the changes over the past fifty years. The different educational milieus which the child and adolescent encounter, such as family, school and professional life, are affected by such technical changes. As far as the school environment is concerned, technological revolutions modify the relationships between pupil and knowledge, and create new relationships between teachers and pupils as also among pupils themselves. In addition, a new type of creativity has arisen as a result of the utilization of computers and databases. Schools have in fact experienced a series of revolutions which deeply transformed the access to knowledge: books, daily papers and the mass media, informatics. According to the author the book presents the `day before yesterday's knowledge'; the daily paper brings you up to `yesterday'; radio and television up to `today'. Informatics will make the pupil accustomed not only to seek knowledge but also to reconstruct or even construct it. Where does the school stand amidst this vast reconstruction? What is its present role? What will become of the teacher and his new roles? If the school wants to prepare itself for tomorrow's world it has to change radically today.

International classifications of accounting systems as a result of influence of various environmental factors

Directory of Open Access Journals (Sweden)

Ivo Mijoč

2012-12-01

Full Text Available Activities of various environmental factors resulted in the emergence of accounting clusters that in- clude equal or similar countries, observed through evaluation (measurement criteria and publishing, which has led to group formation, i.e. clusterisation of accounting systems within similar or equal groups, subgroups and clusters. The key principle of group formation of accounting systems within certain clusters implies similar accounting practices, primarily the practice of measuring (evaluating positions and publishing information in financial reports. The measurement level and the quantity of published information is related to the environmental factors, primarily to cultural heritage, which, according to claims of numerous authors, is of crucial importance. If accounting practices of the com- pared countries are observed according to this factor, then it is possible to form at least two or more clusters, which is significant in the world of financial reporting as there are some controversies in the relation between IASB and FASB even today.

Private actor accountability on international regimes

Directory of Open Access Journals (Sweden)

Wahyudi Purnomo

2017-12-01

Full Text Available Public-Private Partnerships (PPPs have emerged along with the growing role of corporations in global development. One of the largest forms of PPP today is the UN Global Compact. The UN Global Compact involves of companies, NGOs, IGOs and state governments. All of them are trying to realize globalization with a more humanist face with attention to the protection of human rights, environment, labor standards and anti-corruption. Engaging private actors in global governance, The UN Global Compact raises many issues such as power, authority, and legitimacy. The effort to tackle it all is to increase PPP accountability. This research seeks to describe what efforts can be made to enhance private accountability within the international regime. The research undertaken is a descriptive study, focuses on public-private partnerships in the UN Global Compact regime. The study found that there were two attempts that could be done. First, by involving the stakeholders in the development of procedures, mechanisms, reporting and monitoring associated with trying to improve the company’s reputation. Second, by looking at corporate relations as agent and UN Global Compact as principal in principal-agent relation in the international regime.

Globalisation of accounting standards and competitive posture of Indian companies

Directory of Open Access Journals (Sweden)

Monica Singhania

2011-01-01

Full Text Available Unification of the global financial reporting system is essential to enable comparability of financial statements at the international level in post crisis competitive environment. IFRSs are increasingly gaining acceptance as global accounting standards. With European Union adopting the IFRS in 2005, as on date over 116 countries have already either converged their accounting standards with IFRS or adopted IFRS as such and many more are in the process. Countries refusing IFRS are likely to be viewed as more risky by the international investors thereby affecting the inflow of capital to such countries. In India, the Institute of Chartered Accountants of India (ICAI the apex body dealing with accounting standards has declared the roadmap of IFRS convergence in a phased manner from April 1, 2011. Our paper highlights the status of Indian accounting standards converging to IFRS as of now. In addition, a full fledged theoretical framework is developed showcasing, the convergence timeline, the major differences in the treatment of select items under these two alternative accounting environments, exact stage at which the Indian accounting standards are today in view of the announced convergence to IFRS and the legal and regulatory issues in converging to IFRS in India. We investigate the case of 150 odd firms and show the impact of convergence on financial ratios and the related valuation concerns. Finally, we indicate the strategic implications of IFRS adoption to Indian companies.

Contextual Validity in Hybrid Logic

DEFF Research Database (Denmark)

Blackburn, Patrick Rowan; Jørgensen, Klaus Frovin

2013-01-01

interpretations. Moreover, such indexicals give rise to a special kind of validity—contextual validity—that interacts with ordinary logi- cal validity in interesting and often unexpected ways. In this paper we model these interactions by combining standard techniques from hybrid logic with insights from the work...... of Hans Kamp and David Kaplan. We introduce a simple proof rule, which we call the Kamp Rule, and first we show that it is all we need to take us from logical validities involving now to contextual validities involving now too. We then go on to show that this deductive bridge is strong enough to carry us...... to contextual validities involving yesterday, today and tomorrow as well....

Mechanical vapor compression refrigeration for low temperature industrial applications today

International Nuclear Information System (INIS)

Ferguson, J.E.

1987-01-01

If the super conductor industry settles out at a temperature of -100 0 F or above, mechanical refrigeration will be vying for the cooling business. Today there very definitely is a break point in the application of equipment at approximately -120 0 F or 189 0 K. Other technologies are generally utilized below this level. However, with market potential comes invention and breakthroughs in refrigeration can also occur. Today standard refrigeration systems are cost effective, reliable and produced in the millions for high temperature applications of +10 0 F to +40 0 F evaporator temperature. Lower temperatures require additional hardware, consume additional power and are produced today in limited quantities for special applications

Wood biomass gasification in the world today

International Nuclear Information System (INIS)

Nikolikj, Ognjen; Perishikj, Radovan; Mikulikj, Jurica

1999-01-01

Today gasification technology of different kinds represents a more and more interesting option of the production of energy forms. The article describes a biomass gasification plant (waste wood) Sydkraft, Vernamo from Sweden. (Author)

Today's markets for superconductivity

International Nuclear Information System (INIS)

Anon.

1988-01-01

The worldwide market for superconductive products may exceed $1 billion in 1987. These products are expanding the frontiers of science, revolutionizing the art of medical diagnosis, and developing the energy technology of the future. In general, today's customers for superconductive equipment want the highest possible performance, almost regardless of cost. The products operate within a few degrees of absolute zero, and virtually all are fabricated from niobium or niobium alloys-so far the high-temperature superconductors discovered in 1986 and 1987 have had no impact on these markets. The industry shows potential and profound societal impact, even without the new materials

Identity and Diversity in Today's World

Science.gov (United States)

Gee, James Paul

2017-01-01

This paper develops a thesis about identity and diversity. I first look at activity-based identities, identities like being a gardener, birder, citizen scientist or fan-fiction writer. These are freely chosen identities and they are proliferating at a great rate today thanks to participatory culture, the Maker Movement and digital and social…

We, John Dewey's Audience of Today

Science.gov (United States)

da Cunha, Marcus Vinicius

2016-01-01

This article suggests that John Dewey's "Democracy and Education" does not describe education in an existing society, but it conveys a utopia, in the sense coined by Mannheim: utopian thought aims at instigating actions towards the transformation of reality, intending to attain a better world in the future. Today's readers of Dewey (his…

Primary School Leadership Today and Tomorrow

Science.gov (United States)

Southworth, Geoff

2008-01-01

The article provides a retrospective and prospective view of primary school leadership. It begins with an analytic description of primary school leadership in the recent past. The second part looks at school leadership today, identifies contemporary issues and examines role continuities and changes. The third part looks at what the future might…

The evolving DOT enterprise : today toward tomorrow.

Science.gov (United States)

2013-04-01

Departments of transportation (DOTs) today are being shaped by a wide range of : factors some of which are directly managed and controlled within the transportation : industry while others are external factors shaping the demand for transportatio...

Using Today's Headlines for Teaching Gerontology

Science.gov (United States)

Haber, David

2008-01-01

It is a challenge to attract undergraduate students into the gerontology field. Many do not believe the aging field is exciting and at the cutting edge. Students, however, can be convinced of the timeliness, relevance, and excitement of the field by, literally, bringing up today's headlines in class. The author collected over 250 articles during…

The Geriatric Child in Today's Culture.

Science.gov (United States)

Lamson, Frank E.

This paper develops the premise that there is today a new "child" in our culture developed in response to expectations of daily functioning, family relationships, societal status, economic level, medical illness, emotional needs, and financial management. This new "child" is a person who has usually passed the age of 65, and has found that the…

Global energy supply the day before yesterday, the day after tomorrow, today, tomorrow - a qualitative modeling approach

International Nuclear Information System (INIS)

Herrmann, D.

2004-01-01

Current developments, and peak world market price levels, of oil, which add to the prices also of natural gas and other energy resources, give rise to the question whether there is any reason to expect fundamental changes and trend reversals in energy prices and on energy markets on a medium to long term basis. Attempts to find answers to such questions about the future can be helped by looking back into the more than three hundred years of global history of the development of modern industrial-sale power supply. Over that period of time, there have always been changes of boundary conditions and reversals of trends, respectively; step by step, by trial and error, a structural change has evolved from the use mainly of renewable energy resources to the primary use of fossil fuels supplemented by nuclear power. A model is presented which is able not only to describe and explain in a consistent and plausible way the global qualitative development of industrial-scale energy supply over the three different development periods, as far as contents go, between 1700 and 2100, but also allows higher resolution to be achieved in terms both of contents and time. The modeling approach is applied to the entire era of energy supply on an industrial scale, and should be seen as a representation of the specific perspective in this approach for further discussion. (orig.)

Irradiation of malignant lymphonuos with irregularly shaped fields (Yesterday gammatron-3, today theratron 780C cobalt unit)

International Nuclear Information System (INIS)

Szabo, A.; Rasonyi, J.; Pecsenye, B.

1995-01-01

The authors compare the technique of shaping irregular (Mantle) field irradiation using Gammatron-3 and Theratron 780C Co-60 units. Patients can be treated from both directions on the treating coach without changing their position as the collimator of Theratron 780C unit makes it possible. Earlier patients could be treated with large field irradiation in prone and supine position on the ground with the old Gammatron-3 unit. The authors prefer using individually casted shielding blocks to manufactured ones. These blocks make personal treatment possible. (author). 5 refs., 2 figs

Nuclear facilities and activities in Russia - Yesterday, today,tomorrow. A seminar for journalists held in March 1995

International Nuclear Information System (INIS)

Haury, H.J.; Schmid, B.; Wiedemann, M.

1995-01-01

The papers of this seminar were presented by Russian experts who discussed a number of selected topics from the Russian angle, as for instance: The Non-Proliferation Treaty; Illicit trafficking with uranium and plutonium; The future of the nuclear weapons industry and the people working in this sector; Psycho-social problems arising in the former secret science cities; The future of nuclear energy in Russia; Can radiological protection in Russia be compared with Western standards? The seminar was the first of its kind and was organised for Western journalists as a platform for first-hand, comprehensive information about the situation in Russia. (orig./HP) [de

Ayer y hoy: La mujer en el viejo mundo [Yesterday and Today: Women in the Old World].

Science.gov (United States)

Pico, Isabel; And Others

This teaching guide for sixth grade social studies teachers focuses on the roles of women in European history and the roles women play in more contemporary European, American, African, and Asian societies. Study units provided include: (1) "Daily Life in Ancient Greece"; (2) a unit on the equality of the sexes in ancient Egypt; (3) a…

Applying Servant Leadership in Today's Schools

Science.gov (United States)

Culver, Mary K.

2009-01-01

This book illustrates how the ideal of servant leadership can be applied in your school today. With real-life scenarios, discussions, and self assessments, this book gives practical suggestions to help you develop into a caring and effective servant leader. There are 52 scenarios in this book, focusing on situations as varied as: (1) Dealing with…

Cost analysis and the practicing radiologist/manager: an introduction to managerial accounting.

Science.gov (United States)

Forman, H P; Yin, D

1996-06-01

Cost analysis is inherently one of the most tedious tasks falling on the shoulders of any manager. In today's world, whether in a service business such as radiology or medicine or in a product line such as car manufacturing, accurate cost analysis is critical to all aspects of management: marketing, competitive strategy, quality control, human resource management, accounting (financial), and operations management, to name but a few. This is a topic that we will explore with the intention of giving the radiologist/manager the understanding and the basic skills to use cost analysis efficiently, making sure that major financial decisions are being made with adequate cost information, and showing that cost accounting is really managerial accounting in that it pays little attention to the bottom line of financial statements but places much more emphasis on equipping managers with the information to determine budgets, prices, salaries, and incentives and influences capital budgeting decisions through an understanding of product profitability rather than firm profitability.

Karl Marx and the Study of Media and Culture Today

Directory of Open Access Journals (Sweden)

Christian Fuchs

2014-02-01

Full Text Available The task of this paper discusses the role of Marx in analysing media, communica-tion and culture today. An analysis of three contemporary Cultural Studies works – Lawrence Grossberg’s monograph Cultural Studies in the Future Tense, John Hartley’s monograph Digital Futures for Cultural and Media Studies and Paul Smith’s edited volume The Renewal of Cultural Studies – shows that there is an agreement that the economy needs to be taken more into account by Cultural Studies, but disagreement on which approach should be taken and what the role of Karl Marx’s works shall be. The paper argues that Marx’s labour theory of value is especially important for critically analysing the media, culture and communica-tion. Labour is still a blind spot of the study of culture and the media, although this situation is slowly improving. It is maintained that the turn away from Marx in Cultural and Media Studies was a profound mistake that should be reverted. Only an engagement with Marx can make Cultural and Media Studies topical, politically relevant, practical and critical, in the current times of global crisis and resurgent critique.

Wind power today: 1999 Wind Energy program highlights

Energy Technology Data Exchange (ETDEWEB)

Weis-Taylor, Pat

2000-04-06

Wind Power Today is an annual publication that provides an overview for the Department of Energy's Wind Energy Program. The purpose of Wind Power Today is to show how DOE's Wind Energy Program supports wind turbine research and deployment in hopes of furthering the advancement of wind technologies that produce clean, low-cost, reliable energy for the 21st century. Content objectives include: Educate readers about the advantages and potential for widespread deployment of wind energy; explain DOE wind energy program objectives and goals; describe program accomplishments in research and application; examine the barriers to widespread deployment; describe benefits of continued research and development; facilitate technology transfer; attract cooperative wind energy projects with industry.

Man and electrotechnics today

Energy Technology Data Exchange (ETDEWEB)

1980-12-01

Man and electrotechnique today - this topic was discussed by experts of the VDE (Society of German Electrotechnicians) during a podium discussion directed by the TV-journalist Ruediger Proske. The discussion was centred on the popular questions of energy supply, electronics and the technical communication systems. What are the technologies' influences on our society, how can the social results for the places of employment be estimated and what role is played here by the technicians, the industry and by economy. In the debate which was partly very heated the members showed their anxiety of the negative attitude which society has been developing towards technique to cause big problems for the future.

Leadership and the Millennials: Transforming Today's Technological Teens into Tomorrow's Leaders

Science.gov (United States)

Wisniewski, Mary Ann

2010-01-01

Although older and younger generations unfailingly tend to disagree on values and are inclined to perceive one another with a degree of skepticism and disapproval, it is an unmistakable reality that because of technology today's youth are approaching life differently than previous generations. It is also clear that today's Millennials are…

Strategic planning: today's hot buttons.

Science.gov (United States)

Bohlmann, R C

1998-01-01

The first generation of mergers and managed care hasn't slowed down group practices' need for strategic planning. Even groups that already went through one merger are asking about new mergers or ownership possibilities, the future of managed care, performance standards and physician unhappiness. Strategic planning, including consideration of bench-marking, production of ancillary services and physician involvement, can help. Even if only a short, general look at the future, strategic planning shows the proactive leadership needed in today's environment.

The energy of today and tomorrow

International Nuclear Information System (INIS)

Bauquis, E.; Bauquis, P.R.

2007-01-01

The authors present a today state of the art concerning the energy domain in the world, offering perspectives on what could be the tomorrow world in matter of energy. They define fundamental notions, the different sources of energy and their price, the energy policies of the different countries and the problem of the consumption impact on the environment. (A.L.B.)

Only visual impressions are almost always present in long-term memories, and reported completeness, accuracy, and verbalizability of recollections increase with age.

Science.gov (United States)

Westman, A S; Orellana, C

1996-10-01

In two studies, students answered questions about their earliest memories from childhood and either elementary school and high school or college and yesterday. Visual sensory impressions were present in all childhood and almost all later memories. Sound aspects were more frequent in memories from high school and college than in those from childhood. Earliest memories from yesterday almost always included internal sensations. Recollections were rated as more accurate, complete, and verbalizable as events occurred later in life. Memories from childhood, elementary, and high school were thought about, found useful, or shared equally frequently. Yesterday's events were less likely shared, but, if shared, enhanced social relationships.

Adapting the forms of yesterday to the functions of today and the needs of tomorrow: a genealogical case study of clinical teaching units in Canada.

Science.gov (United States)

Schrewe, Brett; Pratt, Daniel D; McKellin, William H

2016-05-01

Emergent discourses of social responsibility and accountability have in part fuelled the expansion of distributed medical education (DME). In addition to its potential for redressing physician maldistribution, DME has conferred multiple unexpected educational benefits. In several countries, its recent rise has occurred around the boundaries of traditional medical education practices. Canada has been no exception, with DME proliferating against a backdrop of its longstanding central node, the clinical teaching unit (CTU). The CTU first appeared just over 50 years ago with its position in Canadian health care largely taken-for-granted. Given the increasing prominence of DME, however, it is timely to reconsider what the place of tertiary centre-based practices such as the CTU might be in shifting medical education systems. From a genealogical perspective, it becomes clear that the CTU did not just "happen". Rather, its creation was made possible by multiple interrelated cultural, social, and political changes in Canadian society that, while subtle, are powerfully influential. Making them visible offers a better opportunity to harmonize the benefits of longstanding entities such as the CTU with novel practices such as DME. In so doing, the medical education field may sidestep the pitfalls of investing significant resources that may only produce superficial changes while unwittingly obstructing deeper transformations and improvements. Although this work is refracted through a Canadian prism, reconceptualizing the overall design of medical education systems to take advantage of both tradition and innovation is a persistent challenge across the international spectrum, resistant to tests of time and constraints of context.

Strategic relevance and accountability expectations: new perspectives for health care information technology design.

Science.gov (United States)

Tan, J K; Modrow, R E

1999-05-01

In this article, we discuss the traditional systems analysis perspective on end-user information requirements analysis and extend it to merge with the new accountability expectations perspective to guide the future planning and design of health organization information systems. Underlying the strategic relevance of health care information technology (HCIT) are three critical questions: (1) What is the ideal HCIT model for the health organization in terms of achieving strategic expertise and competitive advantage? Specifically, how does this model link industry performance standards with organizational performance and accountability expectations? (2) How should the limitations of past HCIT models be reconciled to the benefits presented by the superior arrangement of the ideal model in the context of changing accountability expectations? (3) How should alternative HCIT solutions be evaluated in light of evidence-based accountability and organizational performance benchmarking? Insights into these questions will ensure that health care managers, HCIT practitioners and researchers can continue to focus on the most critical issues in harnessing today's fast-paced changing technologies for evolving strategically relevant, performance-based health organization systems.

Wind Power Today: 2000 Wind Energy Program Highlights

Energy Technology Data Exchange (ETDEWEB)

Weis-Taylor, W.

2001-05-08

Wind Power Today is an annual publication that provides an overview of the U.S. Department of Energy's Wind Energy Program. The purpose of Wind Power Today is to show how DOE's Wind Energy Program supports wind turbine research and deployment in hopes of furthering the advancement of wind technologies that produce clean, low-cost, reliable energy. Content objectives include: educate readers about the advantages and potential for widespread deployment of wind energy; explain the program's objectives and goals; describe the program's accomplishments in research and application; examine the barriers to widespread deployment; describe the benefits of continued research and development; facilitate technology transfer; and attract cooperative wind energy projects with industry.

Gilson, Krapiec and Christian Philosophy Today

Directory of Open Access Journals (Sweden)

Pawel Tarasiewicz

2015-12-01

Full Text Available The author undertakes an attempt to answer the following question: is Christian philosophy possible today? The question seems to be of great importance due to the fact that what Christians who try to do philosophy usually encounter is bitter criticism which comes to them from two sides at once: that of academy and that of the Church. In short, for academy their philosophy is too Christian, and for the Church it is too academic. Being indebted to the insights of Étienne Gilson and Mieczyslaw A. Krapiec (the original Polish spelling: Mieczysław Albert Krąpiec, pronounced: myechisuaf albert krompyetz, the author comes to the conclusion thatChristian philosophy is possible today only if: 1 it isnot identified with the art of persuasion, as its final end lies in gaining understanding rather than being convincing, 2 itis the work of a Christian, and 3 it has thereal world as its object and metaphysics as its method. ForChristian philosophy—which in essence consists indoing philosophy by Christians in order to get morerational understanding of their religious faith—shouldbe identified with theperfection of the intellect achieved by practicingthe classical philosophy of being.

Managerial accounting in the system of payments with enterprise buyers

Directory of Open Access Journals (Sweden)

Tsegel'nik N.I.

2017-12-01

Full Text Available Today, in the period of global changes in different spheres of social activity, the issue of managerial accounting in the system of payments with buyers is actual enough as the efficiency of management of enterprise economic activity to a great extent depends exactly on the information resources of managerial accounting. The managerial accounting in the system of payments with buyers is adjusted on the implementation of enterprise strategies, that is the construction of administrative accounting depends on the strategy of market scope. There is a necessity to make the decision about how many places for selling products should be opened on a certain geographical territory to satisfy the necessities of present and potential clients of a special purpose group in products, commodities and services. The system of tasks of administrative accounting in the system of payments with buyers is formulated, that allows to unite all the information about the products sold, will do the information integral and will enable users, in particular, the leader of an enterprise, to a great extent to take the opportunity to get the complete information on the state of calculations with buyers and to make administrative decisions correctly in order to avoid complicated and contradictory situations with buyers. The paper determines the directions for further researches in relation to the development of issues, which have direct regard to the buyers of purchase-sale contractual relations.

The AFIT of Today is the Air Force of Tomorrow

Science.gov (United States)

2012-05-11

marketing 5/11/2012 9 The AFIT of today is the Air Force of tomorrow. 1 Air University: The Intellectual and Leadership Center of the Air Force Aim High...Center of the Air Force Aim High…Fly - Fight - Win The AFIT of Today is the Air Force of Tomorrow. LS Accomplishments • Initiated market -based, fee-for...USAFA Swarming Formation Flying Sponsor: SMC Space Traffic Control Iridium and Globalstar Modems Sponsor: AFRL/RV; SMC/ STP CubeSat Plume Detector

Man and electrotechnics today

International Nuclear Information System (INIS)

Anon.

1980-01-01

Man and electrotechnique today - this topic was discussed by experts of the VDE (Society of German Electrotechnicians) during a podium discussion directed by the TV-journalist Ruediger Proske. The discussion was centred on the popular questions of energy supply, electronics and the technical communication systems. What are the technologies' influences on our society, how can the social results for the places of employment be estimated and what role is played here by the technicians, the industry and by economy. In the debate which was partly very heated the members showed their anxiety of the negative attitude which society has been developing towards technique to cause big problems for the future. (orig.) [de

Lecture programme The reality of science today

CERN Multimedia

2007-01-01

What are the new challenges and realities facing scientific research? What is its place in society today? To answer these questions, the History and Philosophy of Sciences Unit of Geneva University, in collaboration with ASPERA, the European network for astroparticle physics research, has organised a programme of lectures entitled La réalité de la science d’aujourd’hui, enjeux et défis de la diversité. This series of lectures will provide researchers and members of the public with a snapshot of the state of science today from the perspective of laboratories and institutes, and on subjects such as funding policy and technological and legal impact. The first lecture will be given by science historian Dominique Pestre (EHESS & Centre Koyré, Paris), renowned for his contributions to the analysis of science past and present, and notably one of the authors of the work "History of CERN". He will discuss the modern methods of producing scientific knowledge which have been develop...

The ASME Code today -- Challenges, threats, opportunities

International Nuclear Information System (INIS)

Canonico, D.A.

1995-01-01

Since its modest beginning as a single volume in 1914 the ASME Code, or some of its parts, is recognized today in 48 of the United States and all providence's of Canada. The ASME Code today is composed of 25 books including two Code Case books. These books cover the new construction of boilers and pressure vessels and the new construction and In-Service-Inspection of Nuclear Power Plant components. The ASME accredits all manufacturers of boilers and pressure vessels built to the ASME Code. There are approximately 7650 symbol stamps issued throughout the world. Over 23% of the symbol stamps have been issued outside the USA and Canada. The challenge to the ASME Code is to be accepted as the world standard for pressure boundary components. There are activities underway to achieve that goal. The ASME Code is being revised to make it a more friendly document to entities outside of North America. To achieve that end there are specific tasks underway which are described here

Announcing the Sociation Today Urban Sociology and Reprint Collection Series

Directory of Open Access Journals (Sweden)

George H. Conklin

2007-11-01

Full Text Available "Sociation Today" is happy to announce the Urban Sociology Reprint Series. Other reprints will be focused on DuBois and his work available on-line, while the Max Weber video now has its own page. Articles printed in the current and past issues of Sociation Today have been gathered together in one place so they can be viewed conviently. The MENU link to the left will direct you to the proper place, as will the link above (for the urban reprints. The files will enable you to see the articles on a specific topic in one place, and also will enable the professor to assign the articles easily in classes. As an open access journal, Sociation Today's goal remains to provide scholars, the public and students with refereed articles exploring the nature of society and its interactions at no charge, unlike traditional journals and JSTOR.

Proceedings of RITE international workshop on valuation; Total eko balance ni kansuru kokusai workshop hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1996-02-01

The RITE International Workshop on Valuation was held in Tokyo and Osaka in February 1996, and eight papers on total ecobalance were reported. In The Field of Impact Assessment, described were constitution and methodology about impact assessment in a wide sense. In LCA Yesterday, Today and Tomorrow, discussed were the historical development and future outlook of LCA. In Standardization of Product Life Cycle Assessment, a survey of the present situation of LCA international standardization was made. In the Relationship between Product Life Cycle Assessment Methodology, considered was the relationship between the goal definition of the product life cycle assessment and the methodological choices. In Valuation in LCA, the present study of LCA was reviewed. Besides, reviews of the LCA study in Japan were made public.

The development of science this century. 1 - from 1900 to World War II

Energy Technology Data Exchange (ETDEWEB)

Weisskopf, Victor F.

1994-05-15

This is the first in a series of three articles which together are a slightly revised version of a talk delivered at the meeting of the American Association for the Advancement of Science, in Boston, on 14 February 1993, and at a CERN Colloquium, on 5 August 1993, entitled 'Science - yesterday, today and tomorrow'. They describe the tremendous growth of scientific knowledge and insights acquired since the beginning of this century. In a highly abridged form, some of these ideas were used in an earlier CERN Courier article ('Crisis - the Weisskopf view'; October 1993, page 22). Because of the modest size of an issue of the CERN Courier, the text has been repackaged as three articles, each covering an identifiable historical epoch.

The development of science this century. 1 - from 1900 to World War II

International Nuclear Information System (INIS)

Weisskopf, Victor F.

1994-01-01

This is the first in a series of three articles which together are a slightly revised version of a talk delivered at the meeting of the American Association for the Advancement of Science, in Boston, on 14 February 1993, and at a CERN Colloquium, on 5 August 1993, entitled 'Science - yesterday, today and tomorrow'. They describe the tremendous growth of scientific knowledge and insights acquired since the beginning of this century. In a highly abridged form, some of these ideas were used in an earlier CERN Courier article ('Crisis - the Weisskopf view'; October 1993, page 22). Because of the modest size of an issue of the CERN Courier, the text has been repackaged as three articles, each covering an identifiable historical epoch

Pregnancy outcomes in youth with type 2 diabetes: The TODAY Study experience

Science.gov (United States)

We evaluated pregnancy outcomes, maternal and fetal/neonatal, during the Treatment Options for type 2 Diabetes in Adolescents and Youth (TODAY) study. The TODAY study was a randomized controlled trial comparing three treatment options for youth with type 2 diabetes. Informed consent included the req...

Information and meaning revisiting Shannon's theory of communication and extending it to address todays technical problems.

Energy Technology Data Exchange (ETDEWEB)

Bauer, Travis LaDell

2009-12-01

This paper has three goals. The first is to review Shannon's theory of information and the subsequent advances leading to today's statistics-based text analysis algorithms, showing that the semantics of the text is neglected. The second goal is to propose an extension of Shannon's original model that can take into account semantics, where the 'semantics' of a message is understood in terms of the intended or actual changes on the recipient of a message. The third goal is to propose several lines of research that naturally fall out of the proposed model. Each computational approach to solving some problem rests on an underlying model or set of models that describe how key phenomena in the real world are represented and how they are manipulated. These models are both liberating and constraining. They are liberating in that they suggest a path of development for new tools and algorithms. They are constraining in that they intentionally ignore other potential paths of development. Modern statistical-based text analysis algorithms have a specific intellectual history and set of underlying models rooted in Shannon's theory of communication. For Shannon, language is treated as a stochastic generator of symbol sequences. Shannon himself, subsequently Weaver, and at least one of his predecessors are all explicit in their decision to exclude semantics from their models. This rejection of semantics as 'irrelevant to the engineering problem' is elegant and combined with developments particularly by Salton and subsequently by Latent Semantic Analysis, has led to a whole collection of powerful algorithms and an industry for data mining technologies. However, the kinds of problems currently facing us go beyond what can be accounted for by this stochastic model. Today's problems increasingly focus on the semantics of specific pieces of information. And although progress is being made with the old models, it seems natural to develop or

Sustainability accounting and accountability (2nd ed.)

NARCIS (Netherlands)

Bebbington, J.; Unerman, J.; O'Dwyer, B.

2014-01-01

The management and balancing of social, environmental and economic sustainability is one of the most complex and urgent challenges facing both private and public sector organizations today; with these challenges of sustainability posing many risks to, and many opportunities for, advancing the aims

What ever happened to accountability?

Science.gov (United States)

Ricks, Thomas E

2012-10-01

When leaders don't fire underperforming executives, they send a bad message to the whole organization. A case in point is the U.S. Army. "To study the change in the army across the two decades between World War II and Vietnam," Ricks writes, "is to learn how a culture of high standards and accountability can deteriorate." In this essay, adapted from his new book, The Generals: American Military Command from World War II to Today, Ricks illuminates the contrast between General George C. Marshall, an unlikely figure of quiet resolve who became a classic transformational Leader, and the disastrous generals of the Vietnam era. In Vietnam, he writes, the honesty and accountability of Marshall's system were replaced by deceit and command indiscipline. If inadequate leaders are allowed to remain in command of an enterprise, their superiors must look for other ways to accomplish its goals. In Vietnam commanders turned to micromanagement, hovering overhead in helicopters to direct (and interfere with) squad leaders and platoon leaders on the ground. This both undercut combat effectiveness and denied small-unit leaders the opportunity to grow by making decisions under extreme pressure. In Iraq and Afghanistan, Ricks writes, though U.S. troops fought their battles magnificently, their generals often seemed ill equipped for the tasks at hand-especially the difficult but essential job of turning victories on the ground into strategic progress. This brief but powerful history of the army since World War II holds stark lessons for business leaders.

The Need to Adapt to New Financial Accounting Technologies Information in the Context of Global Economic Crisis

Directory of Open Access Journals (Sweden)

Enrique BONSON-PONTE

2010-12-01

Full Text Available Today, accounting is a necessity and not a desire. Concerns for the improvement of accounting practices are necessary, especially in Romania, where these activities are strengthened with the progress of the Romanian economy integration into the structures of the European Union. This paper carried an objective analysis of how the web report is now being made by financial and accounting information, presents the disadvantages of this approach to reporting introduced, but the potential benefits that could be created by the rapid adoption of international standards for reporting financial information website, too. At the same time, the paper tries to create new opportunities as soon as possible regarding the adoption of intelligent technologies, which, coupled with language Web reporting financial information.

Europa Heute: Filmbegleitheft (Europe Today: Film Manual).

Science.gov (United States)

Freudenstein, Reinhold; And Others

This teacher's guide to the German promotional film "Europe Today", suitable for use in advanced courses, concentrates on linguistic preparation required for full appreciation. The film focuses on the role of European countries as participating members of the Common Market. The manual includes information on the German film industry, a…

The Impact of Similarity-Based Interference in Processing Wh-Questions in Aphasia

Directory of Open Access Journals (Sweden)

Shannon Mackenzie

2014-04-01

Full Text Available We describe two experiments investigating the comprehension of different types of Wh-questions in neurotypical adults (Experiment 1 and adults with Broca’s aphasia (Experiment 2. Consider as examples: Two mailmen and a fireman got into a fight yesterday afternoon. 1a. Who pushed the fireman yesterday afternoon? – Subject-extracted Who 1b. Who did the fireman push ___ yesterday afternoon? – Object-extracted Who 2a. Which mailman pushed the fireman yesterday afternoon? – Subject-extracted Which 2b. Which mailman did the fireman push ___ yesterday afternoon? – Object-extracted Which There is evidence from the linguistic and psycholinguistic literatures that suggest Which-questions are more difficult to understand than Who/What-questions and within those, that object-extracted are more difficult than subject-extracted. We used a unique eye tracking-while listening method where listeners were presented with sentences like (1 and (2 above while gazing at a three-figure picture (e.g., a picture of a mailman pushing a fireman who is pushing another mailman; we measured gazes to the referents in the pictures across the time-course of the sentences, and also collected accuracy and response time data to answer the questions (by button press. We examined four specific hypotheses: Discourse, Memory Retrieval, Word Order, and Intervener. The Discourse hypothesis suggests that Which-questions should be more difficult to process than Who-questions because the former is required to refer to an individual taken from a set of entities previously mentioned in the discourse (Donkers & Stowe, 2006; Shapiro, 2000. The Memory Retrieval hypothesis makes the opposite claim; Which-questions, unlike Who-questions, contain specific information in the Wh-phrase that should speed memory retrieval (Hofmeister, 2007. The Word Order hypothesis suggests that, regardless of question type (Which or Who, object-extracted questions should be more difficult to understand

The U.S. Constitution in Today's World.

Science.gov (United States)

Patrick, John J.

A comparative study of constitutions and governments in world history is a key to deeper understanding of the U.S. Constitution. While many countries have constitutions, the United States is among a minority of nations in today's world that has a constitutional government. Many nations' constitutions truly guarantee few protections of individual…

Organization management today: setting the human resource ...

African Journals Online (AJOL)

The paper's discussion focuses on the way the world we live in is being transformed under our own very eyes by factors and forces which are so compelling and overwhelming, in their ramifications. The environment in which business and management are carried on today is becoming more and more complex by the day.

Secondary School Administration in Anambra State Today ...

African Journals Online (AJOL)

The study, a descriptive survey research design was used to identify the challenges that impede secondary school administration today in Anambra State. The population of the study was all the 259 public secondary school principals in the state. Two research questions and two null hypotheses guided the study. A 20-item ...

Evolving society and mental health

Directory of Open Access Journals (Sweden)

Dipesh Bhagabati

2016-07-01

Full Text Available Numerous issues related to culture, occupation, gender, caste, and health, to name a few, have faced harshness of society from time immemorial. Reasons are debatable, ranging from somewhat understandable to completely unacceptable. There is no doubt that society is dynamic and it has changed its view on many of the issues with passing time. Mental health is one such issue which society has neglected for quite a long time. Even today, mental health and mentally ill people face stigma and discrimination in their family, society, and at their workplace. People do not feel comfortable talking about mental health, even if they know that there cannot be any health without a healthy mind. But, as Albert Einstein has said “learn from yesterday, live for today, and hope for tomorrow”, everything is not lost. The mentally ill patients who were once abandoned and left on their own have now started to get humane care and attention. This article discusses this very pertinent topic of changing society and mental health.

Web publishing today and tomorrow

CERN Document Server

Lie, Hakon W

1999-01-01

The three lectures will give participants the grand tour of the Web as we know it today, as well as peeks into the past and the future. Many three-letter acronyms will be expanded, and an overview will be provided to see how the various specifications work together. Web publishing is the common theme throughout the lectures and in the second lecture, special emphasis will be given to data formats for publishing, including HTML, XML, MathML and SMIL. In the last lectures, automatic document manipulation and presentation will be discussed, including CSS, DOM and XTL.

Better Education at Ishik University Preparatory School with Extracurricular Activities

Directory of Open Access Journals (Sweden)

Yunus Yildiz

2015-08-01

Full Text Available It cannot be said that education today in institutions is better than the previous century. Because in the past, students’ mind was not as full of time-consuming things like spending enormous time in front of a computer or a television as today. Subsequently, teachers used to concentrate their job well and students used to focus on the study better because there was nothing serious except studying. On the other hand, it can be said that the youth today are not eager to learn as yesterday. Because of the fact that they are economically free and supported, they do not worry about failing in the exams supposing that they can possess the questions somehow easily and pass the exams. As a result, they think that whatever they want, they can simply gain without pain. Doing homework or extra studies are a torture from students' perspective. As lecturers we are we have to find much more tactics to motivate students in this education era. Hence, extracurricular activities might play a great role for motivating them to study and on their study achievement if they are used in institutions effectively. In my research article educators’ observations and extracurricular activities’ positive impact on weak language learners will be mentioned. Keywords: Extracurricular, impact, observation, education, achievement

Vaccination ecosystem health check: achieving impact today and sustainability for tomorrow.

Science.gov (United States)

Saadatian-Elahi, Mitra; Bloom, David; Plotkin, Stanley; Picot, Valentina; Louis, Jacques; Watson, Michael

2017-01-01

Vaccination is a complex ecosystem with several components that interact with one another and with the environment. Today's vaccine ecosystem is defined by the pursuit of polio eradication, the drive to get as many of the new vaccines to as many people as possible and the research and development against immunologically challenging diseases. Despite these successes, vaccine ecosystem is facing keys issues with regard to supply/distribution and cost/profitability asymmetry that risk slowing its global growth. The conference "Vaccination ecosystem health check: achieving impact today and sustainability for tomorrow" held in Annecy-France (January 19-21, 2015) took stock of the health of today's vaccination ecosystem and its ability to reliably and sustainably supply high-quality vaccines while investing in tomorrow's needed innovation. Small and decreasing numbers of suppliers/manufacturing facilities; paucity of research-driven companies; regulatory pressures; market uncertainties; political prioritization; anti-vaccine movements/complacency; and technological and programmatic issues were acknowledged as the major challenges that could weaken today's vaccination ecosystem. The expert panel discussed also drivers and barriers to a sustainable vaccination ecosystem; the metrics of a vaccination ecosystem; and what should be added, removed, increased, or reduced to maintain the health of the vaccination ecosystem.

Today Is the Tomorrow We Talked about Yesterday: Preparing Students for Working in the Office of the Future.

Science.gov (United States)

Matherly, Donna J.

1986-01-01

Discusses changes in the office environment due to increased automation. Topics include (1) what changes will occur, (2) how they will affect office workers, and (3) how to prepare students for work in automated offices. (CH)

Mercury. Yesterday, today, and tomorrow; Quecksilber gestern, heute, morgen. Mercury 'revisited' (ein letztes Wiedersehen mit Quecksilber)

Energy Technology Data Exchange (ETDEWEB)

Schweinsberg, Fritz

2010-07-01

Mercury (Hg) was known in the earliest recorded civilizations. Because of its special properties, it was used in fire-gilding, as a dye in the form of its brilliant red ore cinnabar, and for cosmetic and decorative products. Until modern times, Hg was used in crafts, as in the manufacture of mirrors, by hatters in the preparation of the felt, in photography, in instruments, e.g. clinical thermometer in agriculture to preserve wood (kyanization), as a fungicide in seed grain, as a catalyst in chemical plants, and at last in cosmetics and ritualistic uses. In medicine, the use of Hg is conflicting. For centuries, Hg and its compounds were applied in the treatment of syphilis, until penicillin was discovered. Particularly in the USA calomel (HG{sub 2}Cl{sub 2}) was used in high doses in 'heroic medicine' for different ailments. Calomel was also used in children in the treatment given for worms and in teething powders for half a century. Numerous children fell ill because of this treatment (Acrodynia), thousands died because of therapy. For thousands of years in traditional Asian herbal medicines Hg was added intentional and was also found as a contamination. (orig.)

Medicinal plants: traditions of yesterday and drugs of tomorrow.

Science.gov (United States)

Gurib-Fakim, Ameenah

2006-02-01

Plants have provided Man with all his needs in terms of shelter, clothing, food, flavours and fragrances as not the least, medicines. Plants have formed the basis of sophisticated traditional medicine systems among which are Ayurvedic, Unani, Chinese amongst others. These systems of medicine have given rise to some important drugs still in use today. Among the lesser-known systems of medicines are the African and Australian, Central and South American amongst others. The search for new molecules, nowadays, has taken a slightly different route where the science of ethnobotany and ethnopharmacognosy are being used as guide to lead the chemist towards different sources and classes of compounds. It is in this context that the flora of the tropics by virtue of its diversity has a significant role to play in being able to provide new leads. Nonetheless the issue of sovereignty and property rights should also be addressed in line with the Convention for Biological Diversity (CBD). This paper highlights the above, provides an overview of the classes of molecules present in plants and gives some examples of the types of molecules and secondary metabolites that have led to the development of these pharmacologically active extracts. The paper also presents some data on the use of plant products in the development of functional foods, addresses the needs for validation of plant extracts and always stressing on safety, efficacy and quality of phyto-medications.

Energy financing in today's world - a banker's viewpoint

International Nuclear Information System (INIS)

Mackrell, Ian

1991-01-01

If the world runs on energy, the energy industry runs on finance. Supplying the industry's huge appetite for funds -on the scale and in the form required - has always posed a major challenge to the international banking community. But in some respects that challenge is greater today than it has ever been, not only because of the industry's escalating requirements but also because of the way bank's attitudes have been changing in the recent past. One reason for this is the rapidly evolving scene within the energy business in response to the harsher competitive conditions and the greater uncertainties of tomorrow. However, the other major factor is that banking itself has been undergoing significant change as a result of severe pressures and constraints, both internal and external. Some of the key global trends and issues affecting energy financing in today's world are considered here. (author)

Energy financing in today's world - a banker's viewpoint

Energy Technology Data Exchange (ETDEWEB)

Mackrell, Ian [Barclays Bank plc, London (GB)

1991-07-01

If the world runs on energy, the energy industry runs on finance. Supplying the industry's huge appetite for funds -on the scale and in the form required - has always posed a major challenge to the international banking community. But in some respects that challenge is greater today than it has ever been, not only because of the industry's escalating requirements but also because of the way bank's attitudes have been changing in the recent past. One reason for this is the rapidly evolving scene within the energy business in response to the harsher competitive conditions and the greater uncertainties of tomorrow. However, the other major factor is that banking itself has been undergoing significant change as a result of severe pressures and constraints, both internal and external. Some of the key global trends and issues affecting energy financing in today's world are considered here. (author).

ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

Directory of Open Access Journals (Sweden)

Koblyanska Olena

2018-03-01

Full Text Available Introduction. The article is devoted to theoretical, methodical and practical issues of accounting and auditing of operations on the current account. The purpose of the study is to deepen and consolidate the theoretical and practical knowledge of the issues of accounting and auditing of operations on the current account, identify practical problems with the implementation of the methodology and organization of accounting and auditing of operations on the current account and develop recommendations for the elimination of deficiencies and improve the accounting and auditing. Results. The issue of the relevance of proper accounting and audit of transactions on the current account in the bank is considered. The research of typical operations on the current account was carried out with using of the method of their reflection in the account on practical examples. Features of the audit of transactions on the current account are examined, the procedure for its implementation is presented, and types of abuses and violations that occur while performing operations on the current account are identified. The legal regulation of accounting, analysis and control of operations with cash on current accounts is considered. The problem issues related to the organization and conducting of the audit of funds in the accounts of the bank are analyzed, as well as the directions of their solution are determined. The proposals for determining the sequence of actions of the auditor during the check of cash flow on accounts in the bank are provided. Conclusions. The questions about theoretical, methodological and practical issues of accounting and auditing of operations on the current account in the bank. A study of typical operations with cash on the current account was carried out with the use of the method of their reflection in the accounts and the features of the auditing of cash on the account.

Packaging Printing Today

Directory of Open Access Journals (Sweden)

Stanislav Bolanča

2015-12-01

Full Text Available Printing packaging covers today about 50% of all the printing products. Among the printing products there are printing on labels, printing on flexible packaging, printing on folding boxes, printing on the boxes of corrugated board, printing on glass packaging, synthetic and metal ones. The mentioned packaging are printed in flexo printing technique, offset printing technique, intaglio halftone process, silk – screen printing, ink ball printing, digital printing and hybrid printing process. The possibilities of particular printing techniques for optimal production of the determined packaging were studied in the paper. The problem was viewed from the technological and economical aspect. The possible printing quality and the time necessary for the printing realization were taken as key parameters. An important segment of the production and the way of life is alocation value and it had also found its place in this paper. The events in the field of packaging printing in the whole world were analyzed. The trends of technique developments and the printing technology for packaging printing in near future were also discussed.

Introducing Change From the Top in Universities and Colleges. 10 Personal Accounts. Managing Innovation and Change in Universities and Colleges.

Science.gov (United States)

Weil, Susan, Ed.

Ten personal accounts by successful leaders of colleges and universities in the United Kingdom describe how these individuals are reshaping their roles to respond to and shape the rapid and profound changes in higher education today. The opening and closing papers are by the editor and review current changes in education, and the importance of…

Important techniques in today's biomedical science research that ...

African Journals Online (AJOL)

The need for best evidence has driven researchers into multidisciplinary, collaborative approaches which have become mainstay in today's biomedical science. The multidisciplinary and collaborative approaches to research in research-intensive academic medical centres in the USA and in other countries of affluence has ...

“We do not share the troubles of our trans-Atlantic cousins" : The statutory framework for accounting in the UK and the US in the interwar period

OpenAIRE

Maltby, J.

2007-01-01

“American experience has proved, we think, that the greater the degree of control exercised by governmental authorities over corporate accounting, the greater is the number of difficulties which inevitably crop up; for this reason it seems to us that the task of the American accountant must today be much harder than that of his British brother” (The Accountant, 21 May 1938 p. 690). “The US financial reporting model places far more emphasis on extensive rules and regulations. This focus on det...

WomenÕs Advancement in the Accounting Profession: Consideration of Person-Centered and Organization-Centered Explanations

OpenAIRE

Janet S. Omundson; Richard G. Schroeder; Mary B. Stevens

1997-01-01

Today, communication skills are among the most popular content areas in employee training. This survey of training managers examined the status of communication training in businesDespite the entry of large numbers of women into the accounting profession over the last decade, few women have reached top management levels. Two alternative paradigms that attempt to explain this phenomenon are the person-centered explanation and the organization-centered explanation. This study explores the Type ...

Surge Capacity and Capability. A review of the history and where the science is today regarding surge capacity during a mass casualty disaster.

Directory of Open Access Journals (Sweden)

Randy D. Kearns

2014-04-01

Full Text Available Disasters which include countless killed and many more injured, have occurred throughout recorded history. Many of the same reports of disaster also include numerous accounts of individuals attempting to rescue those in great peril and render aid to the injured and infirmed. The purpose of this paper is to briefly discuss the transition through several periods of time with managing a surge of many patients. This review will focus on the triggering event, injury and illness, location where the care is provided and specifically discuss where the science is today.

SEPERATION OF COST AND EXPENDITURES IN ORCHARDS AND THE ADVANTAGES OF COST ACCOUNTING

Directory of Open Access Journals (Sweden)

Ali Deran

2013-07-01

Full Text Available Strategic importance of agriculture sector has been increased by the recent developments in economics as well as changes in climate and accordingly the capital flow to the sector has increased. Today, it is well known that owners of large capitals have been invested on orchards. In the world and Turkey, international companies run many orchards in different countries at the same time. Many of these companies’ shares operated in stock exchange markets. In this context of these developments, the importance of agriculture accounting for agriculture and especially cost agriculture for agriculture has been increased. Furthermore, this importance is expected to increase in accordance with the process of world markets and Turkey’s accession process to European Union. In this study, cost and expenditure which are the main concepts of agricultural cost accounting and their advantages will be discussed.

Technical report writing today

CERN Document Server

Riordan, Daniel G

2014-01-01

"Technical Report Writing Today" provides thorough coverage of technical writing basics, techniques, and applications. Through a practical focus with varied examples and exercises, students internalize the skills necessary to produce clear and effective documents and reports. Project worksheets help students organize their thoughts and prepare for assignments, and focus boxes highlight key information and recent developments in technical communication. Extensive individual and collaborative exercises expose students to different kinds of technical writing problems and solutions. Annotated student examples - more than 100 in all - illustrate different writing styles and approaches to problems. Numerous short and long examples throughout the text demonstrate solutions for handling writing assignments in current career situations. The four-color artwork in the chapter on creating visuals keeps pace with contemporary workplace capabilities. The Tenth Edition offers the latest information on using electronic resum...

Research and Science Today Supplement No. 3/2015

Directory of Open Access Journals (Sweden)

Adriana BUTCOVAN

2015-07-01

Full Text Available RESEARCH AND SCIENCE TODAY is a biannual science journal established in 2011. The journal is an informational platform that publishes assessment articles and the results of various scientific research carried out by academics. We provide the authors with the opportunity to create and/or perfect their science writing skills. Thus, each issue of the journal (two per year and at least two supplements will contain professional articles from any academic field, authored by domestic and international academics. The goal of this journal is to pass on relevant information to undergraduate, graduate, and post-graduate students as well as to fellow academics and researchers; the topics covered are unlimited, considering its multi-disciplinary profile. Regarding the national and international visibility of Research and Science Today, it is indexed in over 30 international databases (IDB and is present in over 200 online libraries and catalogues; therefore, anybody can easily consult the articles featured in each issue by accessing the databases or simply the website.

Research and Science Today No. 2(4/2012

Directory of Open Access Journals (Sweden)

VĂIDEAN Amelia-Liana

2012-11-01

Full Text Available RESEARCH AND SCIENCE TODAY is a biannual science journal established in 2011. The journal is an informational platform that publishes assessment articles and the results of various scientific research carried out by academics. We provide the authors with the opportunity to create and/or perfect their science writing skills. Thus, each issue of the journal (two per year and at least two supplements will contain professional articles from any academic field, authored by domestic and international academics. The goal of this journal is to pass on relevant information to undergraduate, graduate, and post-graduate students as well as to fellow academics and researchers; the topics covered are unlimited, considering its multi-disciplinary profile. Regarding the national and international visibility of Research and Science Today, it is indexed in over 30 international databases (IDB and is present in over 200 online libraries and catalogues; therefore, anybody can easily consult the articles featured in each issue by accessing the databases or simply the website.

Research and Science Today Supplement No. 1/2014

Directory of Open Access Journals (Sweden)

Elena-Steluţa DINU

2014-07-01

Full Text Available RESEARCH AND SCIENCE TODAY is a biannual science journal established in 2011. The journal is an informational platform that publishes assessment articles and the results of various scientific research carried out by academics. We provide the authors with the opportunity to create and/or perfect their science writing skills. Thus, each issue of the journal (two per year and at least two supplements will contain professional articles from any academic field, authored by domestic and international academics. The goal of this journal is to pass on relevant information to undergraduate, graduate, and post-graduate students as well as to fellow academics and researchers; the topics covered are unlimited, considering its multi-disciplinary profile. Regarding the national and international visibility of Research and Science Today, it is indexed in over 30 international databases (IDB and is present in over 200 online libraries and catalogues; therefore, anybody can easily consult the articles featured in each issue by accessing the databases or simply the website.

Research and Science Today Supplement No. 2/2015

Directory of Open Access Journals (Sweden)

Tudor Cosmin CIOCAN

2015-04-01

Full Text Available RESEARCH AND SCIENCE TODAY is a biannual science journal established in 2011. The journal is an informational platform that publishes assessment articles and the results of various scientific research carried out by academics. We provide the authors with the opportunity to create and/or perfect their science writing skills. Thus, each issue of the journal (two per year and at least two supplements will contain professional articles from any academic field, authored by domestic and international academics. The goal of this journal is to pass on relevant information to undergraduate, graduate, and post-graduate students as well as to fellow academics and researchers; the topics covered are unlimited, considering its multi-disciplinary profile. Regarding the national and international visibility of Research and Science Today, it is indexed in over 30 international databases (IDB and is present in over 200 online libraries and catalogues; therefore, anybody can easily consult the articles featured in each issue by accessing the databases or simply the website.

Research and Science Today Supplement No. 1/2016

Directory of Open Access Journals (Sweden)

Ana-Maria ADĂSCĂLIȚEI

2016-08-01

Full Text Available RESEARCH AND SCIENCE TODAY is a biannual science journal established in 2011. The journal is an informational platform that publishes assessment articles and the results of various scientific research carried out by academics. We provide the authors with the opportunity to create and/or perfect their science writing skills. Thus, each issue of the journal (two per year and at least two supplements will contain professional articles from any academic field, authored by domestic and international academics. The goal of this journal is to pass on relevant information to undergraduate, graduate, and post-graduate students as well as to fellow academics and researchers; the topics covered are unlimited, considering its multi-disciplinary profile. Regarding the national and international visibility of Research and Science Today, it is indexed in over 30 international databases (IDB and is present in over 200 online libraries and catalogues; therefore, anybody can easily consult the articles featured in each issue by accessing the databases or simply the website.

Research and Science Today No. 2(2/2011

Directory of Open Access Journals (Sweden)

Adriana Rodica MUREŞAN

2011-12-01

Full Text Available RESEARCH AND SCIENCE TODAY is a biannual science journal established in 2011. The journal is an informational platform that publishes assessment articles and the results of various scientific research carried out by academics. We provide the authors with the opportunity to create and/or perfect their science writing skills. Thus, each issue of the journal (two per year and at least two supplements will contain professional articles from any academic field, authored by domestic and international academics. The goal of this journal is to pass on relevant information to undergraduate, graduate, and post-graduate students as well as to fellow academics and researchers; the topics covered are unlimited, considering its multi-disciplinary profile. Regarding the national and international visibility of Research and Science Today, it is indexed in over 30 international databases (IDB and is present in over 200 online libraries and catalogues; therefore, anybody can easily consult the articles featured in each issue by accessing the databases or simply the website.

Research and Science Today Supplement No. 1/2015

Directory of Open Access Journals (Sweden)

Adrian Todor

2015-01-01

Full Text Available RESEARCH AND SCIENCE TODAY is a biannual science journal established in 2011. The journal is an informational platform that publishes assessment articles and the results of various scientific research carried out by academics. We provide the authors with the opportunity to create and/or perfect their science writing skills. Thus, each issue of the journal (two per year and at least two supplements will contain professional articles from any academic field, authored by domestic and international academics. The goal of this journal is to pass on relevant information to undergraduate, graduate, and post-graduate students as well as to fellow academics and researchers; the topics covered are unlimited, considering its multi-disciplinary profile. Regarding the national and international visibility of Research and Science Today, it is indexed in over 30 international databases (IDB and is present in over 200 online libraries and catalogues; therefore, anybody can easily consult the articles featured in each issue by accessing the databases or simply the website.

Research and Science Today No. 1(1/2011

Directory of Open Access Journals (Sweden)

Alexandra DRĂGHICI

2011-09-01

Full Text Available RESEARCH AND SCIENCE TODAY is a biannual science journal established in 2011. The journal is an informational platform that publishes assessment articles and the results of various scientific research carried out by academics. We provide the authors with the opportunity to create and/or perfect their science writing skills. Thus, each issue of the journal (two per year and at least two supplements will contain professional articles from any academic field, authored by domestic and international academics. The goal of this journal is to pass on relevant information to undergraduate, graduate, and post-graduate students as well as to fellow academics and researchers; the topics covered are unlimited, considering its multi-disciplinary profile. Regarding the national and international visibility of Research and Science Today, it is indexed in over 30 international databases (IDB and is present in over 200 online libraries and catalogues; therefore, anybody can easily consult the articles featured in each issue by accessing the databases or simply the website.

ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

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Valentin Gabriel CRISTEA

2017-05-01

Full Text Available There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed. Although one notices the movement from historical cost accounting to fair value accounting, each one has its advantages.

Distant Relations

DEFF Research Database (Denmark)

Søndergaard, Morten

2011-01-01

Art EntrepreneurshipIvo Zander Mikael Scherdin This project is funded and sponsored by the Knowledge Foundation, the Bank of Sweden Tercentenary Foundation, and the Department of Business Studies, Uppsala University2008-2009This cutting edge project asks what art and artistic processes can...... recognition among creative individuals, similarities and differences between artists and entrepreneurs, the survival and failure of new art initiatives, the globalization of the art arena, and policies for maintaining a dynamic art arena. Publications: The collective findings from the project will appear...... in a book published by Edward Elgar. The preliminary chapters include: Introduction (Mikael Scherdin and Ivo Zander) The new and the challenge of the market or the non-instrumental function of creation (Maria Bonnafous-Boucher, Raphaël Cuir, and Marc Partouche) Today's novelty is yesterday's garbage...

Natural gas infrastructure requirements for merchant plant

International Nuclear Information System (INIS)

Sukaly, B.

1998-01-01

Merchant power plants are complicated with diverse risks. Of course where there are risks there are opportunities for reward. Creating an effective merchant plant requires a strong organization that is committed to marketing, trading and risk management. The organization must have the infrastructure to capitalize on the opportunities a merchant plant provides. The market dynamics are ever changing and move at incredible speeds--what was a moneymaking deal yesterday is no longer valid today. The merchant plant owner is the expert in setting up the actual infrastructure for trading the various commodities, including forward pricing, cash and physical trades, transportation and operation for maximizing the plant's potential. Optionally, the plant's risk profile and a risk management program are the key factors in determining the sucres of the merchant plant project

Policies to phase in or out nuclear

International Nuclear Information System (INIS)

Leveque, Francois

2013-07-01

The author first outlines that national nuclear policies are very different as some countries decided or now decide to develop atomic energy, while others decide to give up. He also comments how the graphite-gas technology was adopted and later given up by France. He discusses the motivations of countries which yesterday decided and today decide to develop this technology of electricity production. He shows that these motivations are almost the same. In a second part, he comments the decision of Germany of an accelerated nuclear phasing out, and the choice of a premature closure of the French Fessenheim nuclear power station. He states that the age of a power station is not a good criterion for reactor ranking in terms of danger, and that such decisions of premature closing are economically very costly

Some Distinctive Features of Jesuit Higher Education Today

Science.gov (United States)

Currie, Charles L.

2010-01-01

The nation's Catholic colleges and universities are recommitting themselves to making their founding visions come alive in increasingly effective and innovative ways. This article describes the Jesuit tradition of higher education, discussing its origins and how it is reflected in the reality and practice of Jesuit higher education today. This is…

Knee arthrography today

International Nuclear Information System (INIS)

Otto, H.; Kallenberger, R.

1987-01-01

The role of knee arthrography today is demonstrated and technical problems are discussed. Among a lot of variants the position of the patient and the choice of contrast media play a great part concerning the result of the examination. Mild complications occur in 0.25% of the examinations, severe and live threatening complications are extremely rare. Diagnosis of meniscal lesions is most important for knee arthrography; arthroscopy and arthrography are complementary examinations and not mutually exclusive, they achieve combined an accuracy of 97-98%. In the same way arthrography is able to evaluate the condropathy of the femoro-tibial joint, whereas accuracy of arthroscopy in the diagnosis of patellar chondropathy is much higher. There is a great reliability of arthrography regarding the evaluation of lesions of the capsule, but accuracy in lesions of the cruciate ligaments is low. Arthrography is very suitable for evaluation of Baker-cysts, since indications for almost occuring internal derangement of the knee are even available. Knee arthrography is a complex and safe procedure with very less discomfort for the patient; it has a central position in the evaluation of lesions of the knee. (orig.) [de

Global aromatics supply. Today and tomorrow

Energy Technology Data Exchange (ETDEWEB)

Bender, M. [BASF SE, Ludwigshafen (Germany)

2013-11-01

Aromatics are the essential building blocks for some of the largest petrochemical products in today's use. To the vast majority they are consumed to produce intermediates for polymer products and, hence, contribute to our modern lifestyle. Their growth rates are expected to be in line with GDP growth in future. This contrasts the significantly lower growth rates of the primary sources for aromatics - fuel processing and steam cracking of naphtha fractions. A supply gap can be expected to open up in future for which creative solutions will be required. (orig.)

Immigrants as Refugees of the Global Economy: Learning to Teach (about) Today's Migrants

Science.gov (United States)

Reed, Judith

2015-01-01

The phenomenon of migration as it is known today must be understood in the larger context of the globalized economy and the "race to the bottom" that characterizes the multinational corporate relationship with the global South. A deeper understanding of the ways in which migration today is rooted in the machinations of the globalized…

Maintaining professionalism in today's business environment: ethical challenges for the pain medicine specialist.

Science.gov (United States)

Lebovits, Allen

2012-09-01

There are many external influences in today's market force that impair the relationship between the pain medicine specialist and the patient, and ultimately prevent optimal quality of care. This article explores the ethical challenges facing the pain medicine specialist in today's increasingly "business" environment and will offer solutions for maintaining the professionalism of pain medicine. Four commonly encountered bioethical principles in the practice of pain medicine are reviewed: beneficence, nonmaleficence, justice, and autonomy. The following ethical challenges of the pain medicine specialist are reviewed: practicing outside ones specialty area, practice characteristics, the consultant role, the economic lure of aggressive intervention, not evaluating for and treating comorbid psychopathology, reimbursement pressures, workers' compensation, and use of unproven methods. Solutions offered include collegial associations, social responsibility, legislative initiatives, pain education, interdisciplinary evaluation and treatment, improved relationships with third-party payers, reduced racial disparities, and ethics education. Ethics is the "roadmap" that enables the pain medicine specialist to navigate the increasingly murky waters of practicing pain management today by maintaining the professionalism necessary to combat today's "business" pressures. Wiley Periodicals, Inc.

Russia Today : Ruslands internationale spreekbuis voor 'soft power'?

NARCIS (Netherlands)

Kraft van Ermel, Nicolaas

2014-01-01

The tense current relations between Russia, Ukraine and the West are characterised by a true media war. This media war is fought in the old as well as in the new media, for example on television. One of the players in this game is the Russian English language television station Russia Today (since

Organizing a Ground Crew for Today's Helicopter Parents

Science.gov (United States)

Coburn, Karen Levin

2006-01-01

The relationship between college students and their parents is far closer than it was when most of today's educators were in school. Tapping into the upside and managing the potential drawbacks of highly involved parents is taking on great importance on an increasing number of campuses. Whether people call them "helicopter parents" or…

The Employment Equation: Why Our Young People Need More Maths for Today's Jobs

Science.gov (United States)

Hodgen, Jeremy; Marks, Rachel

2013-01-01

This report reviews over 50 research studies to consider the level and type of mathematical skills needed by employers in today's economy. It considers five key questions: (1) What mathematics (level and content) is required in the workplace today?; (2) How and why have the mathematical needs of the workplace changed over time?; (3) In what ways…

IMPROVING MANAGEMENT ACCOUNTING AND COST CALCULATION IN DAIRY INDUSTRY USING STANDARD COST METHOD

Directory of Open Access Journals (Sweden)

Bogdănoiu Cristiana-Luminiţa

2013-04-01

Full Text Available This paper aims to discuss issues related to the improvement of management accounting in the dairy industry by implementing standard cost method. The methods used today do not provide informational satisfaction to managers in order to conduct effectively production activities, which is why we attempted the standard cost method, it responding to the managers needs to obtain the efficiency of production, and all economic entities. The method allows an operative control of how they consume manpower and material resources by pursuing distinct, permanent and complete deviations during the activity and not at the end of the reporting period. Successful implementation of the standard method depends on the accuracy by which standards are developed and promotes consistently anticipated calculation of production costs as well as determination, tracking and controlling deviations from them, leads to increased practical value of accounting information and business improvement.

An Account of Señorita Maquiladora

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Rosina Conde

2008-06-01

Full Text Available Performer and scholar Rosina Conde finds that Señorita Maquiladora is the performance piece that has gone through the most transformations, not in its script, but in its text, as it is constantly being rewritten to speak to contemporary social issues. She believes that Señorita Maquiladora has potential because it speaks to global themes that affect workers in the assembly plant industry, not only with respect to the questions of the environment and health, but also in terms of the patriarchial patterns that force these women to compete in an atmosphere of a vertical structure dominated by men, with all the attendant disadvantages, without taking into account that women are responsible for procreation. Feminicide, health problems like breast and uterine cancer, and the birth of anacephalic children are only a few conditions suffered by this group of women who remain today the most vulnerable sector of the Mexican workforce.

3D and 4D Seismic Technics Today

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Marcin Marian

2004-09-01

Full Text Available Years ago, exploration was done through surface observations and „divining rods“ – now, it is done by satellites, microprocessors, remote sensing, and supercomputers. In the 1970´ s, the exploration success rate was 14 percent, today, it is nearly 29 percent. Not so long ago, three – dimension (3D seismic diagnostic techniques helped recover 25-50 percent of the oil in place – now, 4D seismic helps recover up to 70 percent of the oil in place. 3D and 4D seismic and earth imaging systems also help in understanding the subsurface flow of other fluids, such as groundwater and pollutants.Seismic surveys – a technique in which sound waves are bounced off underground rock struktures to reveal possible oil and gas bearing formation – are now standard fare for the modern petroleum industry. But today’s seismic methods are best at locating „structural traps“ where faults or folds in the underground rock have created zones where oil can become trapped.

How "accountable" are accountable care organizations?

Science.gov (United States)

Addicott, Rachael; Shortell, Stephen M

2014-01-01

The establishment of accountable care organizations (ACOs) in the Affordable Care Act (ACA) was intended to support both cost savings and high-quality care. However, a key challenge will be to ensure that governance and accountability mechanisms are sufficient to support those twin ambitions. This exploratory study considers how recently developed ACOs have established governance structures and accountability mechanisms, particularly focusing on attempts at collaborative accountability and shared governance arrangements. Four case studies of ACOs across the United States were undertaken, with data collected throughout 2012. These involved 34 semistructured interviews with ACO administrative and clinical leaders, observation of nine meetings, and a review of documentary materials from each ACO. We identified very few examples of physicians being held to account as a collective and therefore only limited evidence of collaborative accountability impacting on behavior change. However, ACO leaders do have many mechanisms available to stimulate change across physicians. The challenge is to determine governance structure(s) and accountability mechanisms that facilitate the most effective combination of approaches, measures, incentives, and sanctions to achieve the goals of more accountable care. Accountability structures and processes will need to be tailored to local membership composition, historical evolution, and current stage of development. There are also some common lessons to be drawn. Shared goals and incentives should be reflected through performance criteria. It is important to align measures and thresholds across payers to ensure ACOs are not unnecessarily burdened or compromised by reporting on different and potentially disjointed measures. Finally, emphasis needs to be placed on the importance of credible, transparent data. This exploratory study provides early evidence regarding how ACOs are establishing their governance and accountability arrangements and

Filial obligations today : moral practice, perception and ethical theory

NARCIS (Netherlands)

Stuifbergen, M.C.

2011-01-01

This thesis is about the meaning of filial obligations in Dutch society today. The thesis consists of a general introduction, two quantitative sociological studies, two qualitative studies, an ethical analysis and a general discussion. In the introduction, the background for the research questions

ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

Directory of Open Access Journals (Sweden)

ŢOGOE GRETI DANIELA

2014-08-01

Full Text Available The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain through a thorough and detailed approach as different sides (conceptual and practical looking projections of accounting issues related to regulatory developments and practices in the field. This paper addresses various concepts, accounting treatments, and books and accounting documents used both freelancers in providing accounting services and legal persons authorized accounting profession. In terms of methodology and research perspective, the whole scientific approach combined with quantitative and qualitative research theoretical perspective (descriptive-conceptual with practice perspective (empirical analyzing the main contributions of various authors (Romanian and foreign to knowledge in the field. Following the survey believe that the amendments to the national legislation will support entities providing accounting services, by cutting red tape on Administrative Burdens, and consequently will increase profitability and increase service quality.

Measurement errors in network load measurement: Effects on lead management and accounting. Messfehler bei der Netzlasterfassung: Einfluss auf Lastregelung und Leistungsverrechnung

Energy Technology Data Exchange (ETDEWEB)

Bunten, B. (Teilbereich Lastfuehrung, ABB Netzleittechnik GmbH, Ladenburg (Germany)); Dib, R.N. (Fachhochschule Giessen-Friedberg, Bereich Elektrische Energietechnik, Friedberg (Germany))

1994-05-16

In electric power supply systems continuous power measurement in the delivery points is necessary both for the purpose of load-management and for energy and power accounting. Electricity meters with pulse output points are commonly used for both applications today. The authors quantify the resulting errors in peak load measurement and load management as a function of the main influencing factors. (orig.)

Accounting Fundamentals for Non-Accountants

Science.gov (United States)

The purpose of this module is to provide an introduction and overview of accounting fundamentals for non-accountants. The module also covers important topics such as communication, internal controls, documentation and recordkeeping.

Radioactive waste today - an asset tomorrow

Energy Technology Data Exchange (ETDEWEB)

Holmstrand, M. [Norwegian Radiation Protection Authority (Norway)

2014-07-01

Mining of Rare Earth Elements (REE) causes radioactive pollution, as ores which contain REE also contain an elevated concentration of naturally occurring radioactive materials (NORM). Wastes from REE mining are therefore regarded as being inherently radioactive. One of the potential economically viable REE resources in Norway is in the Fensfield area in Telemark County, which is recognized as one of the world's largest thorium resources. If REE was mined in this area, a large volume of radioactive waste would be created. The authorities would then need to know how to regulate the waste so that the environmental impact would be as low as reasonably achievable when societal and economic factors having been accounted for (ALARA). Radioactive pollution from REE tailings could be a threat to the environment, biota and humans. However, naturally occurring thorium is practically not mobile nor bioavailable and has a relatively low specific activity and might therefore safely be deposited in a landfill. An environmental risk assessment should be used to evaluate if it is justifiable to deposit the radioactive tailings in a landfill or if alternative ways of handling, such as extraction of thorium in addition to extraction of REE from the ore, might be better. The risk assessment must start with a source term, the native carbonatite rocks, and an investigation on how the chemical properties of the rock changes when it's milled and treated with chemicals. Changes in the physical and chemical properties and changes in the environment where the processed rock are deposited might mobilize and/or make thorium bioavailable, thus increasing the environmental risk. Removal of thorium from the raw materials or tailings from the REE mining industry prior to deposition could be seen as one form of environmental protection with many benefits, for instance reducing the potential of external and internal radiation in biota and humans. We could also speculate about the

Computer Literacy for Life Sciences: Helping the Digital-Era Biology Undergraduates Face Today's Research

Science.gov (United States)

Smolinski, Tomasz G.

2010-01-01

Computer literacy plays a critical role in today's life sciences research. Without the ability to use computers to efficiently manipulate and analyze large amounts of data resulting from biological experiments and simulations, many of the pressing questions in the life sciences could not be answered. Today's undergraduates, despite the ubiquity of…

Today's threat and tomorrow's reaction

International Nuclear Information System (INIS)

Moore, L.R.

2002-01-01

Full text: The events of September 11 have only confirmed our past nightmares and warnings to industries, agencies, and governments. The threat of even more significant catastrophic attacks, using nuclear materials, was just as real ten years ago, as it is today. In many cases, our vulnerability remains the same as years ago. There is a dire need for all organizations to agree upon threats and vulnerabilities, and to implement appropriate protections, for nuclear materials or other 'means' to achieve an event of mass destruction. All appropriate organizations (industries, agencies, and governments) should be able to define, assess, and recognize international threats and vulnerabilities in the same manner. In complimentary fashion, the organizations should be able to implement safeguards against this consistent generic threat. On an international scale the same threats, and most vulnerabilities, pose high risks to all of these organizations and societies. Indeed, in today's world, the vulnerabilities of one nation may clearly pose great risk to another nation. Once threats and vulnerabilities are consistently recognized, we can begin to approach their mitigation in a more 'universal' fashion by the application of internationally recognized and accepted security measures. The path to recognition of these security measures will require agreement on many diverse issues. However, once there is general agreement, we can then proceed to the acquisition of diverse national and international resources with which to implement the security measures 'universally' to eliminate 'weak-links' in the chain of nuclear materials, on a truly international scale. I would like to discuss: developing a internationally acceptable 'generic' statement of threat, vulnerability assessment process, and security measure; proposing this international statement of threat, vulnerability assessment process, and appropriate security measures to organizations (industries, agencies, and governments

"Children are from heaven" or how today children respect adults

Directory of Open Access Journals (Sweden)

Barbara Vogrinec

2007-06-01

Full Text Available The starting point of the text is a returning to the patriarchal, which is not simply the one that we are witnessing today, in the time of so-called postmodern, postpatriarchal society in its (until now last form. It is a matter of returning to rules, of which the basic premise is that adults are subjects (transcendences, freedoms, activities and children are subjects that are objects for adults (imanences, non-freedoms, pasivities, but which notwithstanding differ from the oldfashioned rules from the past. We attempted to explain this returning, following the example of rules offered by the book Children Are From Heaven – a selfhelp book, published at the end of the nineties of the 20th century, which immediately became the world's bestseller. In addition, our aim was to answer the following questions: What has happened with rules of civilization and good manners, regulating the relations between children and adults today? How have they changed and what has happened with children's or adults's relation to these rules or their performings? How has this relation changed? Considering the mentioned basic premise which implies that children respect adults, we also tried to answer the question: What has happened with the respect, or, how do children respect adults today? Disscussion is presented in the framework of lacanian psychoanalysis.

Nain-e Havandi Andrographis paniculata present yesterday, absent today: a plenary review on underutilized herb of Iran's pharmaceutical plants.

Science.gov (United States)

Valdiani, Alireza; Kadir, Mihdzar Abdul; Tan, Soon Guan; Talei, Daryush; Abdullah, Mohd Puad; Nikzad, Sonia

2012-05-01

Nain-e Havandi (Andrographis paniculata Nees.) (AP) is an annual herbaceous plant belonging to the family Acanthacea. Only a few species of Andrographis genus out of 28 are medicinally concerned of which AP is the most important. Knowledge about the arrival of AP to Iran is extremely lacking but most probably it has been imported from India. However, evidence implies the familiarity of Iran's folkloric medicine with this plant, but it has been disappeared from contemporary medicine for unknown reasons. Presence of active ingredients from diterpenoids group such as andrographolide, neoandrographolide and 14-deoxy-11,12-didehydroandrographolide has given incredible unique medicinal properties to the plant. Traditionally, Nain-e Havandi has been used in the role of a non-farm plant as a remedy for skin problems, flu, respiratory disease, and snakebite in East and Southeast Asia for centuries. Recently, it has been utilized as a treatment for HIV, hepatitis, diabetes, cancer and kidney disorders. Intensive cultivation of the herb started only in the past decade in countries such as China, India, Thailand, Indonesia, West Indies, Mauritius and to some extent, in Malaysia. Availability of different ecological zones in Iran complies with reestablishment of AP in tropical and temperate regions of the country. This is killing two birds with one stone, supporting the conservational and economic aspects.

The Pushchino Radio Astronomy Observatory of the P N Lebedev Physical Institute Astro Space Center: yesterday, today, and tomorrow

International Nuclear Information System (INIS)

Dagkesamanskii, Rustam D

2009-01-01

The development of Russian (formerly Soviet) radio astronomy is indissolubly linked with the P N Lebedev Physical Institute (LPI), Russian Academy of Sciences. From the late 1940s, the institute conducted most of its radio astronomy research in the Crimea, at stations or on field trips; in the late 1950s, the center of gravity of research moved to the southern Moscow region, where one of the largest radio astronomy observatories in the country and in the world was developed within less than twenty years. The observatory unique instrumentation system is briefly reviewed in a historical perspective. Key research areas and some major achievements are outlined, and the prospects of the observatory as (currently) part of the LPI Astro Space Center are examined. (conferences and symposia)

The Pushchino Radio Astronomy Observatory of the P N Lebedev Physical Institute Astro Space Center: yesterday, today, and tomorrow

Energy Technology Data Exchange (ETDEWEB)

Dagkesamanskii, Rustam D [Pushchino Radio Astronomy Observatory, Astro Space Center, Lebedev Physical Institute, Russian Academy of Sciences, Pushchino, Moscow region (Russian Federation)

2009-11-30

The development of Russian (formerly Soviet) radio astronomy is indissolubly linked with the P N Lebedev Physical Institute (LPI), Russian Academy of Sciences. From the late 1940s, the institute conducted most of its radio astronomy research in the Crimea, at stations or on field trips; in the late 1950s, the center of gravity of research moved to the southern Moscow region, where one of the largest radio astronomy observatories in the country and in the world was developed within less than twenty years. The observatory unique instrumentation system is briefly reviewed in a historical perspective. Key research areas and some major achievements are outlined, and the prospects of the observatory as (currently) part of the LPI Astro Space Center are examined. (conferences and symposia)

The role of Einstein's general relativity theory in today's physics

International Nuclear Information System (INIS)

Bicak, J.

The relationships are discussed of the general relativity theory to other fields of today's physics. Recent results are reported of studies into gravitational radiation, relativistic astrophysics, cosmology and the quantum theory. (Z.M.)

Accounting for social accountability: developing critiques of social accountability within medical education.

Science.gov (United States)

Ritz, Stacey A; Beatty, Kathleen; Ellaway, Rachel H

2014-01-01

The concept of the social accountability of medical schools has garnered many followers, in response to a broad desire for greater social justice in health care. As its use has spread, the term 'social accountability' has become a meta-narrative for social justice and an inevitable and unquestionable good, while at the same time becoming increasingly ambiguous in its meaning and intent. In this article, we use the lenses of postmodernism and critical reflexivity to unpack the multiple meanings of social accountability. In our view, subjecting the concept of 'social accountability' to critique will enhance the ability to appraise the ways in which it is understood and enacted. We contend that critical reflexivity is necessary for social accountability to achieve its aspirations, and hence we must be prepared to become accountable not only for our actions, but also for the ideologies and discourses underlying them.

Today's College Students: Going First Class on the Titanic.

Science.gov (United States)

Levine, Arthur

1981-01-01

There is a sense among today's students that they are passengers on a sinking ship, even though they are optimistic about their own futures. A new curriculum including interdisciplinary study, majors in problems rather than disciplines, career internships, and theses is proposed to counter student attitudes. (MSE)

Chemistry Today and Tomorrow-The Central, Useful, and Creative ...

Indian Academy of Sciences (India)

Home; Journals; Resonance – Journal of Science Education; Volume 2; Issue 5. Chemistry Today and Tomorrow – The Central, Useful and Creative Science. Uday Maitra. Book Review Volume 2 ... Author Affiliations. Uday Maitra1. Department of Organic Chemistry, Indian Institute of Science, Bangalore 560 012, India.

Safeguards Accountability Network accountability and materials management

International Nuclear Information System (INIS)

Carnival, G.J.; Meredith, E.M.

1985-01-01

The Safeguards Accountability Network (SAN) is a computerized on-line accountability system for the safeguards accountability control of nuclear materials inventories at Rocky Flats Plant. SAN is a dedicated accountability system utilizing source documents filled out on the shop floor as its base. The system incorporates double entry accounting and is developed around the Material Balance Area (MBA) concept. MBA custodians enter transaction information from source documents prepared by personnel in the process areas directly into the SAN system. This provides a somewhat near-real time perpetual inventory system which has limited interaction with MBA custodians. MBA custodians are permitted to inquire into the system and status items on inventory. They are also responsible for the accuracy of the accountability information used as input to the system for their MBA. Monthly audits by the Nuclear Materials Control group assure the timeliness and accuracy of SAN accountability information

Race to the finish

International Nuclear Information System (INIS)

Murphy, D.

1981-01-01

An organised study of the nuclear power controversy is presented. Chapter headings are: in the beginning was the bomb (development of nuclear controversy); Murphy's Law at Three Mile Island (detailed account of accident to Three Mile Island-2 reactor); econuts and loose screws (organization of anti-nuclear demonstrations); further aspects of human frailty (nuclear incidents and possible hazards in USA, UK and France; government policies, nuclear controversy and sociology); how irradiated can you get (radiation hazards); what is MUF and where is it (proliferation); MAD (mutual assured destruction; nuclear arms and war); yesterday's men. (U.K.)

The Scholarship of Teaching and Learning in an Age of Accountability: Building Bridges

Directory of Open Access Journals (Sweden)

Pat Hutchings

2013-09-01

Full Text Available In recent years, as pressures for accountability have increased in higher education, some members of the Scholarship of Teaching and Learning (SoTL community may worry that the inquiry-based, improvement-focused practices they advocate could be put at risk by easy-to-administer, one-size-fits-all forms of assessment, quality assurance, and administrative control. But while acknowledging both real and perceived tensions between these two movements, we also examine some of the ways and settings in which they are converging, featuring a number of international examples in which external quality and assessment mandates have been employed to support SoTL-like work. We look, too, at the roles that scholars of teaching and learning can play as mediators and brokers between the two movements, helping to translate accountability requirements into opportunities for improvement. In short we argue that these two movements present opportunities for each other. SoTL can contribute to what is, or should be, the central goal of accountability: ensuring and improving the quality of student learning. The accountability movement, for its part, can provide a new context for integrating and valuing SoTL as a force for positive change on campuses and beyond. Taken together, the two approaches can make meaningful contributions to higher learning today. The paper concludes with recommendations to the SoTL community for building bridges between the two movements.

Gas-turbine industry prepares to become base-load supplier

International Nuclear Information System (INIS)

Hansen, T.

1996-01-01

Gas-turbine technology has entered a new era; the simple-cycle units of yesterday are making room for new, highly sophisticated combined-cycle units. In July 1949, the first U.S. commercial power generation gas turbine was installed at Oklahoma Gas and Electric Co.'s Belle Isle Station. This unit was a General Electric (GE) MS3000 heavy-duty gas turbine rated at 3,5000 kW. In 1994, more than 900 gas turbines totaling over 33,000 MW were ordered worldwide, according to Power-Data Group, LaJolla, Calif. These figures show just how far gas turbines have come in less than 50 years. Today, simple-cycle units rated at up to 150 MW (with efficiencies around 35 percent) and combined-cycle units rated at over 200 MW (approaching 60-percent efficiency) are up and running

2017 Annual meeting of the German Society for Non-destructive Testing (DGZfP). Report; DGZfP-Jahrestagung 2017. Berichtsband

Energy Technology Data Exchange (ETDEWEB)

NONE

2017-08-01

The proceedings contain lectures with the following main Standards and regulations; Material characterization; Production monitoring; Ultrasound procedures; Simulation; Various NDT procedures; Automotive; Air ultrasound; Algorithms / simulation; ZfP knowledge yesterday, today and tomorrow; UT Phased Array - Total Focusing Method; Composite materials; Transportation - Railway; Wooden structures; Thermography; Pressure equipment; Computed Tomography; Defect detection / acoustic procedures; Reliability (POD); Composite materials - methods; Transportation - Aviation; Condition monitoring; Microwaves and terahertz. Two lectures were recorded separately for this database. [German] Dieser Tagungsband enthaelt Vortraege mit folgenden Themenschwerpunkten: Normen und Regelwerke, Materialcharakterisierung, Fertigungsueberwachung, Ultraschallverfahren, Simulation, Diverse ZfP-Verfahren, Automotive, Luftultraschall, Algorithmen/Simulation, ZfP-Wissen gestern, heute und morgen, UT Phased Array - Total Focusing Method, Verbundwerkstoffe, Verkehrswesen - Bahn, Holzstrukturen, Thermographie, Druckgeraete, Computertomographie, Defektnachweis/ Akustische Verfahren, Reliability (POD), Verbundwerkstoffe - Verfahren, Verkehrswesen - Luftfahrt, Zustandsueberwachung, Mikrowellen und TeraHertz. Zwei Vortraege wurden fuer diese Datenbank separat aufgenommen.

Citizenship struggles in Soviet successor states.

Science.gov (United States)

Brubaker, W R

1992-01-01

"The breakup of the Soviet Union has transformed yesterday's internal migrants, secure in their Soviet citizenship, into today's international migrants of contested legitimacy and uncertain membership. This transformation has touched Russians in particular, of whom some 25 million live in non-Russian successor states. This article examines the politics of citizenship vis-a-vis Russian immigrants in the successor states, focusing on the Baltic states, where citizenship has been a matter of sustained and heated controversy." The author concludes that "formal citizenship cannot be divorced from broader questions of substantive belonging. Successor states' willingness to accept Russian immigrants as citizens, and immigrants' readiness to adopt a new state as their state, will depend on the terms of membership for national minorities and the organization of public life in the successor states." Data are from a variety of published sources. excerpt

77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

Science.gov (United States)

2012-07-25

... rule that revised Cost Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost... Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of...

Grave New World? Workplace Skills for Today's College Graduates

Science.gov (United States)

Eisner, Susan

2010-01-01

Today's college graduates face an uncertain and demanding job market in which they are likely to encounter evolving skill needs, reduced hiring, and heightened competition from experienced laid off workers and globally available labor. These realities underscore the importance expressed by educators and practitioners of identifying attributes new…

Perspectives on Gandhi’s Significance Today

Directory of Open Access Journals (Sweden)

Michael Simpson

2016-12-01

Full Text Available Gandhi’s example has inspired countless political struggles worldwide over the past century. We might then ask how his thought has been transferred and translated when taken out of the particular historical and geographic context in which he lived. How have Gandhi’s ideas been changed or altered when adopted in different contexts? Which aspects of Gandhi’s thinking remain most relevant to struggles for social and environmental justice today? These are just a few of the questions that were discussed at the “Perspectives on Gandhi’s Significance Workshop” hosted by Reed College in Portland Oregon (USA, on April 16th, 2016.

"USA Today": Comparative Analysis with Two National and Two Los Angeles Daily Newspapers. Research Bulletin.

Science.gov (United States)

Ames, Steve; And Others

Sections of the newspaper "USA Today" were compared with corresponding sections of four major newspapers--the "New York Times," the "Wall Street Journal," the "Los Angeles Herald Examiner," and the "Los Angeles Times"--to determine what editorial components made "USA Today" different and…

Energy and environment - greenhouse effect. The international, european and national actions to control the greenhouse gases emissions: which accounting and which perspectives?

International Nuclear Information System (INIS)

2001-12-01

The scientific knowledge concerning the climatic change justifies today immediate fight actions against the greenhouse reinforcement. This fight is based on an ambitious international device which must take into account more global challenges. At the european and national scale, the exploitation of the potential of greenhouse gases reduction must be reinforced and more specially the evolution of the life style. (A.L.B.)

The challenges of competency based education of Certified Public Accountant

Directory of Open Access Journals (Sweden)

José Carlos Dextre Flores

2014-02-01

Full Text Available The interest of this paper is based on presenting the importance of educational instruction today, in general and in particular the accounting career. This, it should be noted, is part of the development trends of cognitive skills, instrumental skills and values that a person must acquire during the education period at a higher educational institution, which will allow the graduate to be competent to begin the professional practice.The complexity that is involved in the public accountant career in both their education based on international standards like the attributes to be displayed in the quality of performance, has forced higher education experts to guide newways of undertaking the education strategy. This is accomplished through the adoption of models consistent with the demands of society and the employment market. Of these, competencies education is one of the models that best contribute to the learning process, allowing at the potential accounting professional to develop skills, abilities and attitudes needed to join into the labor market successfully. In this sense, the college, university, or an academic unit faculty, school, program - they decided to adopt, provide and ensure competencies education, mustdo according to the guidelines proposed for teaching methodologies, social responsibility and the business world. Similarly, should be based on participatory action committed by students and teachers, and the respect for human values. Within this scheme, it must prioritize the humanistic education of the person in their professional projection.

Dance, Sexuality, and Education Today: Observations for Dance Educators

Science.gov (United States)

Risner, Doug S.

2004-01-01

This paper aims to provide a comprehensive discussion of sexuality and dance education from multiple perspectives including public schools (K-12), private studios, conservatories, and higher education. Among innumerable potential topics emanating from this review of sexuality and dance education in the 21st century, this article focuses on today's…

Interfaith Education: A New Model for Today's Interfaith Families

Science.gov (United States)

Gordon, Sheila C.; Arenstein, Benjamin

2017-01-01

With societal changes rapidly transforming cultures that had been largely homogenous, today's multi-cultural--and in particular interfaith--families need new educational strategies to help them understand their cultural roots and identify and clarify what aspects of their heritages they wish to nurture and transmit to their children. This paper…

Accounting concept of inventories in postindustrial economy

Directory of Open Access Journals (Sweden)

Pravdyuk N.L.

2017-06-01

" stocks. There are factors that affect the amount of inventory estimation such estimation can speed up the process of product realization, reduce the rate of circulating assets and increase the efficiency of their use. International accounting practices and the reporting of reserves have developed a large list of them, which is almost identically reflected in the national accounting standards. Today Ukrainian companies are working in accordance with the rules dictated by the European market and the modern economic relations. The concept is fundamental for the development of the model of postindustrial accounting of inventories. The optimization of inventory management in the competitive environment of the postindustrial economy can be represented by information about the macroeconomic evaluation of inventories at their structure and logistics management of inventories.

DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

OpenAIRE

ALINA BEATTRICE VLADU

2015-01-01

This paper reports the results of a survey designed to explore if accounting practitioners are using as a reference point in their daily activities the opinions of academia. Since accounting research comprises various trends of research the earnings management research field is used as illustrative case. Among our respondents were accounting professional, members of professional bodies as the Chamber of Financial Auditors or Romania and also Body of Expert and Licensed Accountants...

ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

OpenAIRE

ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

2014-01-01

The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain thr...

The University as an Institution Today: Topics for Reflection | IDRC ...

International Development Research Centre (IDRC) Digital Library (Canada)

Today, in both the developing and industrialized worlds, the vital role of higher ... However, as the end of the second millennium draws near, we must reflect upon the ... Its philosophy, missions, functions, objectives, structures, and service to ...

Role of Management Accounting in Accounting in General

OpenAIRE

Oleksandr Panadiy

2015-01-01

The article elucidates main scientific approaches to understanding of essence of management accounting. From scientific studies of domestic scientists it is concluded that most of them classify management accounting under competence of accounting in general. It is shown that the first institutional factors concomitant with division of general theory of accounting into financial and management components were development of forms of business and implementation of accounting standards and manua...

Association of key foods and beverages with obesity in Australian schoolchildren.

Science.gov (United States)

Sanigorski, Andrea M; Bell, A Colin; Swinburn, Boyd A

2007-02-01

To examine the pattern of intake of key foods and beverages of children aged 4-12 years and the association with weight status. A computer-assisted telephone interview was used to determine the intake of fruit, vegetables, packaged snacks, fast foods and sweetened drinks 'yesterday' and 'usually' as reported by parents/guardians of a representative sample of 2184 children from the Barwon South-Western region of Victoria, Australia. Children who consumed >2-3, >3-4 and >4 servings of fruit juice/drinks 'yesterday' were, respectively, 1.7 (95% confidence interval (CI) 1.2-2.2), 1.7 (95% CI 1.2-2.5) and 2.1 (95% CI 1.5-2.9) times more likely to be overweight/obese compared with those who had no servings of fruit juice/drink 'yesterday', adjusted for age, gender and socio-economic status (SES). Further, children who had > or = 3 servings of soft drink 'yesterday' were 2.2 (95% CI 1.3-3.9) times more likely to be overweight/obese compared with those who had no servings of soft drink 'yesterday', adjusted for age, gender and SES. In addition, children who 'usually' drank fruit juice/drinks twice or more per day were 1.7 (95% CI 1.2-2.4) times more likely to be overweight/obese compared with those who drank these beverages once or less per week, adjusted for age, gender and SES. Although fast foods and packaged snacks were regularly eaten, there were no associations between weight status and consumption of these foods. Intake of sweetened beverages was associated with overweight and obesity in this population of Australian schoolchildren and should be a target for intervention programmes aimed at preventing unhealthy weight gain in children.

Voces (Voices): A Profile of Today's Latino College Students

Science.gov (United States)

Santiago, Deborah A.

2007-01-01

Latinos are the youngest and fastest growing ethnic group in the United States. It is imperative that institutional leaders and decision makers have a better understanding of Latino students today in order to shape the policies and practices to serve college students in the future. Currently, disparate statistics about Latino students in higher…

Data protection for the digital age: comprehensive effects of the evolving law of accountability

Directory of Open Access Journals (Sweden)

Nina GUMZEJ

2012-12-01

Full Text Available The law of personal data protection has for years been lagging behind technology, which is evolving propulsively and with high speed. A number of new challenges arising from the post-modern digital age have been identified for rights and freedoms of individuals with respect to processing of their personal data and thus a need for adapting the relevant legal-regulatory regime and ensuring a workable and systematic data protection system for the third millennium. After examination of the current legal framework and supporting systems at the level of European Union law, this paper focuses on recently proposed reforms. Proposed new EU legal-regulatory regime towards a potent data protection ecosystem is strongly supported by stricter accountability of those who are responsible for personal data. As one of the core legal principles supporting the new regime, accountability denotes, in a nutshell, a number of legally enforceable duties to implement and verify measures and procedures that can ensure operative and demonstrable data protection compliance. Selected highlights of the proposed accountability measures are therefore examined in this paper and arguments provided for a shift towards organizational data protection management and governance already today.

[The practicum in physiology: from Laufberger to today].

Science.gov (United States)

Kuthan, V; Sedlácek, J; Trojan, S

1990-09-21

An outline of Prof. Laufberger's concept of practical exercises in physiology, proposed just after the Second World War, is given. Especially, his new pedagogical approach is emphasized, here. Further, the development of the organization of practical courses in the Institute of Physiology in Prague is described: e.g. the modernization of the methods used, and of the educational process in early 70 s'. Today, the importance of biocybernetics is growing.

Management accounting and its place in the accounting system

Directory of Open Access Journals (Sweden)

Aneliya Galinova

2017-05-01

Full Text Available Management accounting was established as a new direction in accounting from the 50-ies of the XX century. However, it is still debatable as to its nature, content and the place it occupies in the accounting system. The reason for this is that different authors interpreting different way of the term "management accounting". Namely the connection accounting - management creates differences in interpretation. A significant part of the authors emphasize the concept of accounting, others focus on management and the third part of it as a autonomous system. In this article we aim to establish a relationship of management accounting with other types of accountings and his place in the system of accounting.

Analysis of Accounting Programmes Used in Communal Accountancy

OpenAIRE

KANOVOVÁ, Lucie

2013-01-01

This thesis focuses on accounting programs of municipalities. The theoretical part deals with a characteristic of basic territorial entities, accounting of municipalities, an importance of the accounting program and criteria for a choice of the accounting software. In the practical part are results of my research about accounting programs of municipalities. Furthermore are these programmes described and after that there is chosen the best program for the village Mnich by using a multicriteria...

Aligning the systems of environmental accounting: From EU to Stockholm and vice versa

Energy Technology Data Exchange (ETDEWEB)

Burstroem, F.; Frostell, B. [Royal Inst. of Technology, Stockholm (Sweden). Dept. of Environmental Technology and Work Science

2001-07-01

During the last decade, authorities in local and regional communities, nations and international governance organisations, like the European Union (EU), have developed several systems for environmental accounting. An important issue in this development is the collection and collation of data. Except for the question of what data to collect, there is also a question of how to collect data. Focusing in particular on developments of physical environmental accounting systems in Sweden, a member nation of the EU, and drawing from experiences from work with materials accounting in the City of Stockholm, this paper discusses the need to align environmental accounting systems of different societal levels. It is argued that the systems of collecting 'environmental' data have to be better aligned with the objectives and strategies of environmental management and policy making, taking into account all aspects of utilisation of the basic data to be collected. If not, the result will be a conservation of the fragmented point solutions of environmental accounting systems we face today, resulting in inconsistency of data, duplication of data collection and processing efforts, and inflexibility to deal with changes. From this, it is also argued that the collection of data for physical environmental accounting (i.e. data on flows and stocks of materials and substances in society and the environment), would preferably be performed by a local/regional authority, but co-ordinated by national authorities and a national statistical office, under supervision of international authorities and statistical offices. Finally, the paper presents a structural framework for regional materials accounting, which combines a product-oriented strand with a substance-oriented strand of materials accounting, and allows for accounting and analysis on different levels of aggregation. This framework, which has been developed in co-operation with the City of Stockholm, should mainly be considered

Lean accounting – as a future accounting system

Directory of Open Access Journals (Sweden)

M.V. Koryagin

2017-12-01

Full Text Available The historical development of lean accounting is researched. The comparison of lean accounting and accounting is carried out. The article determines the lean accounting basic principles, which are the basis for the selection of main ten steps of upgrading to the system of lean accounting: the evaluation of the current situation and the expected development prospects of the enterprise; the development of the principles of implementing lean accounting; the determining the production parameters and methodology of the economic model construction; the organization of lean manufacturing environment and reducing most of the stock; the determining the flow of value creation; the rejection of variable accounting and reverse cancellation of all labor costs and the cost of materials; the rejection of tracking stocks and assign of the costs directly to the costs of sales when occurred; the definition of client-targeted spending; the relationship with suppliers and automation of the accounts payable; the relationship with customers and automation of the payments received.

Japanese Cost Accounting Systems - analysis of the cost accounting systems of the Japanese cost accounting standard

OpenAIRE

Peter, Winter

2005-01-01

This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to Hoitsch/Schmitz. Lastly, a critical appraisal of the cost accounting systems of the Japanese cost accounting standard as well as a comparison to German and American cost accounting systems are conducted.

Nature and history today: the ecological crisis

Directory of Open Access Journals (Sweden)

Luciano ESPINOSA RUBIO

2012-02-01

Full Text Available Today, the Nature-History relations are the ecological ones: we are living in a global eco-bio-techno-noos-sphere and that means that ecological crisis is a crisis of civilization too. Above all, the climate change and its social and political consequences will have a great impact in our lives, and we must respond without losing our rights. In the intellectual way, we need new narrations in order to affront the situation and perhaps the theory of the lesser evil is one of the better answers that we can find.

Ideologies in the Swedish health sector today

DEFF Research Database (Denmark)

Diderichsen, Finn

1982-01-01

Sweden has a long tradition of social democracy and corporate cooperation. Social problems are treated as technological questions that always should be solved through rational and neutral means. Today Sweden faces a crisis of economy as well as a crisis of medicine. In the spirit of consensus, th...... system of primary care and prevention. However, in the context of the current economic crisis, the struggle against health hazards and cuts in public spending has intensified and the gap between the ideology of technological rationalism and reality has widened....

What Do Young People Today Really Think about Jesus?

Science.gov (United States)

Walshe, Karen

2005-01-01

This article presents the key findings of a recent study investigating young people's knowledge and understanding of Jesus and demonstrates how young people today appear to be experiencing the same difficulties when engaging with the figure of Jesus in the religious education classroom as they did almost 40 years ago. It concludes by suggesting…

Education of Women in Today's World: Implications for Counsellors ...

African Journals Online (AJOL)

The result for research questions two revealed that all the items listed were accepted as problems of women in education sector. The third research question also revealed that all the items listed were accepted as things which education has done in the lives of women in Today's World, implications for Counsellors were also ...

Millian Liberal Feminism Today.

Science.gov (United States)

Tulloch, Gail

1989-01-01

It is proposed that John Stuart Mill's principles on liberal feminism are still relevant and have not yet been fully implemented. A Millian account of equality of opportunity and discrimination is developed, and current measures in the field of sexual equality are critiqued. (Author/MSE)

The Impact of Management Accounting Innovations on Millennials Business

Directory of Open Access Journals (Sweden)

Oncioiu Ionica

2017-01-01

Full Text Available Today, the focus on transformation is primarily being driven by the impact of digital disruptionon businesses of all sizes and in all geographies. Born between 1980-2000, the MillennialsGeneration represent tech-savvy, creative, Internet and Social Media continually connected,flexible, but they also have high expectation, are eager to take on leadership roles so early in theircareer because they truly want to make a difference in all aspects of their lives. This study aimed atassessing students’ entrepreneurial intention at Titu Maiorescu University, Romania. The stratifiedsampling techniques were applied to select respondents and in order to collect data, pretest selfadministeredquestionnaires were distributed to 212 participants. The results showed that theywant to rise a new business where the link between the Business Vision, Management Strategiesand the Management Accounting Innovation is the success key-set and where the decisions arebased on economic and social gains and loss.

Today's DOT and the quest for more accountable organizational structures.

Science.gov (United States)

2005-12-01

This study investigates the impact of DOT organizational structures on effective transportation planning and performance. A review of the 50 state DOT authorizing statutes and DOT organizational charts found minimal differences in organizational stru...

Neoliberal Competition in Higher Education Today: Research, Accountability and Impact

Science.gov (United States)

Olssen, Mark

2016-01-01

Drawing on Foucault's elaboration of neoliberalism as a positive form of state power, the ascendancy of neoliberalism in higher education in Britain is examined in terms of the displacement of public good models of governance, and their replacement with individualised incentives and performance targets, heralding new and more stringent conceptions…

Process Accounting

OpenAIRE

Gilbertson, Keith

2002-01-01

Standard utilities can help you collect and interpret your Linux system's process accounting data. Describes the uses of process accounting, standard process accounting commands, and example code that makes use of process accounting utilities.

The Pauli-Jung conjecture and its impact today

CERN Document Server

Fuchs, Christopher A

2014-01-01

Related to the key areas of Pauli''s and Jung''s joint interests, the book covers overlapping issues from the perspectives of physics, philosophy, and psychology. Of primary significance are epistemological questions connected to issues such as realism, measurement, observation, consciousness, and the unconscious. The contributions assess the extensive material that we have about Pauli''s and Jung''s ideas today, with particular respect to concrete research questions and projects based on and re...

Surrounded by Water: Talking to Learn in Today's Classrooms

Science.gov (United States)

Ernst-Slavit, Gisela; Wenger, Kerri J.

2016-01-01

The authors explore the importance of talk and interaction for learning, particularly in relation to new K-12 standards and the prominent role of academic language in today's educational contexts. The article concludes with a detailed example of a Grade 6 teacher's use of content and language objectives to address the needs and strengths of all…

National Guard > About the Guard > Today in Guard History

Science.gov (United States)

National Guard About Us By the Numbers Contact Us FAQ Federal Mission History Join Us Leaders Director of Program Training & Technology Battle Lab (T3BL) Civil Support Simulation Exercises Regional Training March Today in Guard History Leadership CNGB VCNGB SEA DANG DARNG Joint Staff J-1 J-2 J-3 J-4 J-5 J-6 J

Approaches to the Study of Pragmatism in Today's China

Science.gov (United States)

Chengbing, Wang

2017-01-01

To explore the key approaches to pragmatism is not only a logical requirement of the development of pragmatism itself, but also necessary for Chinese pragmatism to progress. There are three major necessary and feasible approaches to the study of pragmatism, which will play a very important role in the development of Pragmatism in today's China:…

Excel in the Accounting Curriculum: Perceptions from Accounting Professors

Science.gov (United States)

Ramachandran Rackliffe, Usha; Ragland, Linda

2016-01-01

Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…

Do we have to take action today in front of climate change? The contribution of integrated models

International Nuclear Information System (INIS)

Minh, Ha-Duong; Hourcade, J.Ch.

2007-03-01

What shall we do in front of climatic change? Considering the potential seriousness of global risks, shall we start drastic policies of abatement of greenhouse gas emissions? Taking into account the cost of these policies and the uncertainties about the reality of risks, should we postpone the action? Do the efforts of emissions abatement make a good use of rare resources when the stake is only to gain few degrees of temperature and while we need today urgent developments to fight against poverty? One of the priorities of CIRED, a mixed research unit involved in the sustainable development issue, is to clarify the terms of the debate in order to avoid its transformation into a conflict which would paralyze any significant action. To do so, CIRED has elaborated 'integrated' models which allow to study the optimal answer to be adopted considering the size of uncertainties and the forcefulness of the controversies which characterize this subject. (J.S.)

Creating equal opportunities: the social accountability of medical education.

Science.gov (United States)

Gibbs, Trevor; McLean, Michelle

2011-01-01

As new developments in medical education move inexorably forward, medical schools are being encouraged to revisit their curricula to ensure quality graduates and match their outcomes against defined standards. These standards may eventually be transferred into global accreditation standards, which allow 'safe passage' of graduates from one country to another [Educational Commission for Foreign Medical Graduates (ECFMG) 2010. Requiring medical school accreditation for ECFMG certification--moving accreditation forward. Available from: http://www.ecfmg.org/accreditation/rationale.pdf]. Gaining much attention is the important standard of social accountability--ensuring that graduates' competencies are shaped by the health and social needs of the local, national and even international communities in which they will serve. But, in today's 'global village', if medical schools address the needs of their immediate community, who should address the needs of the wider global community? Should medical educators and their associations be looking beyond national borders into a world of very unequal opportunities in terms of human and financial resources; a world in which distant countries and populations are very quickly affected by medical and social disasters; a world in which the global playing field of medical education is far from level? With medical schools striving to produce fit-for-purpose graduates who will hopefully address the health needs of their country, is it now time for the medical education fraternity to extend their roles of social accountability to level this unlevel playing field? We believe so: the time has come for the profession to embrace a global accountability model and those responsible for all aspects of healthcare professional development to recognise their place within the wider global community.

Antarctic research today

International Nuclear Information System (INIS)

Hempel, G.

1982-01-01

With the appetite for living and dead natural resources, the political and economical interest concerning the Antarctic increases throughout the world. There are three interrelated main subjects accounting for the international interest: The shelf tectonic puzzle of the original continent of Gondwana, where the Antarctic is situated in the centre, between Australia, South Africa and South America, and the hopes concerning the existence of mineral resources under the ice of the Antarctic are based thereon. The Antarctic forms the biggest unified living space of the world. (orig.)

Internet accounting

NARCIS (Netherlands)

Pras, Aiko; van Beijnum, Bernhard J.F.; Sprenkels, Ron; Parhonyi, R.

2001-01-01

This article provides an introduction to Internet accounting and discusses the status of related work within the IETF and IRTF, as well as certain research projects. Internet accounting is different from accounting in POTS. To understand Internet accounting, it is important to answer questions like

Managing Public Accountability : How Public Managers Manage Public Accountability

NARCIS (Netherlands)

Schillemans, Thomas

2015-01-01

Accountability is of growing importance in contemporary governance. The academic literature on public accountability is fraught with concerned analyses, suggesting that accountability is a problematic issue for public managers. This article investigates how public managers experience accountability

Poverty in Capitalism. Why is it Persisting Today?

Directory of Open Access Journals (Sweden)

Víctor Manuel Isidro Luna

2013-11-01

Full Text Available The purpose of this paper is to provide elements to reflect on the way poverty is nowadays conceptualized and on its causing factors. This paper discusses that a classic-neoclassical frame of reference cannot explain the persistence or increase of poverty in today's developed countries. This article suggests that through a Marxist historic-descriptive and theoretical-logical method it may be possible to gain understanding about poverty in capitalism and its current evolution.

Medium Term Economic Effects of Peak Oil Today

OpenAIRE

Dr. Ulrike Lehr; Dr. Christian Lutz; Kirsten Wiebe

2011-01-01

The paper at hand presents results of a model-based scenario analysis on the economic implications in the next decade of an oil peak today and significantly decreasing oil production in the coming years. For that the extraction paths of oil and other fossil fuels given in LBST (2010) are implemented in the global macroeconomic model GINFORS. Additionally, the scenarios incorporate different technological potentials for energy efficiency and renewable energy, which cannot be forecast using eco...

Accounting Students’ Choice on Accounting Information Technology Careers

OpenAIRE

Nurul Hasanah Uswati Dewi

2014-01-01

The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly....

Visions of Students Today: A Message from the Editors

Science.gov (United States)

Wentzell, G. W.; Richlin, L.; Cox. M. D.

2012-01-01

In Michael Wesch's (2007) now widely seen video "A Vision of Students Today" (http://www.youtube.com/watch?v=dGCJ46vyR9o), a camera pans across a large, traditional classroom where college students hold up messages about themselves as members of the current generation of learners, who have been dubbed Millennials (Howe & Strauss, 2000). The video…

Acoustics of ancient Greek and Roman theaters in use today

DEFF Research Database (Denmark)

Gade, Anders Christian; Angelakis, Konstantinos

2006-01-01

In the Mediteranan area a large number of open, ancient Greek and Roman theatres are still today facing a busy schedule of performances including both classical and contemporary works of dance, drama, concerts, and opera. During the EU funded ``Erato'' project and a subsequent master thesis project...

Gas market is today strategical

International Nuclear Information System (INIS)

Darricarrere, Y.L.

2006-01-01

The energy market, and in particular the gas market, is today seething with excitement. In France, in Europe and in the rest of the world, the energy stakes are in the center of preoccupations. This article is an interview of Y.L. Darricarrere, general director of the gas and electricity division of Total group, who explains his opinions about the opening of European and French energy markets, presents the ambitions of Total group on these markets, and comments some recent events of the European energy scene: concentration between gas and electric utilities, the Suez and Gaz de France (GdF) project of merger, the risks linked with the coming in of national companies from producing countries, like Gazprom and Sonatrach, on the European market, the restriction of access of foreign companies to hydrocarbon reserves in Russia and Latin America (come back of the 'energy nationalism'), Total's policy for anticipating the increase of the world energy demand and the depletion of fossil fuel reserves. (J.S.)

A fundamentalist perspective on accounting and implications for accounting

Directory of Open Access Journals (Sweden)

Guohua Jiang

2013-12-01

Full Text Available This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information to values their stakes. Second, the desirable characteristics of accounting information are inferred from the demand of investors and analysts who use the information in practice. This stands in contrast to the “qualitative characteristics” in the Boards’ Framework which are embraced largely on the basis of their aesthetic appeal. These features lead to a set of broad accounting principles that resolve “recognition” and “measurement” issues at the core of the Boards’ Conceptual Framework and also the central issue of a balance sheet approach versus an income statement approach. The framework in the paper also frames the research questions for researchers interested in accounting policy.

Accountability after Structural Disaggregation: Comparing Agency Accountability Arrangements

NARCIS (Netherlands)

Overman, Sjors; Van Genugten, Marieke; Van Thiel, Sandra

2015-01-01

New accountability instruments – performance indicators, audits, and financial incentives – are expected to replace traditional accountability instruments in NPM reforms. We test this expectation by looking at the accountability arrangements of semi-autonomous agencies as a typical example of NPM

Professional accounting media - accountants handing over control to the system

DEFF Research Database (Denmark)

Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

2010-01-01

Purpose - The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting journals. The paper analyses how such adverts have shaped the management accountant...... and the social practice of management accounting; in particular, whether these adverts are producing an image of management accountants who are in control of their management accounting system or who are controlled by it. The paper also discusses whether these adverts reflect changes in broader social practices....... Design/methodology/approach - The paper analyses two software adverts that were published in Chartered Institute of Management Accountants' professional journal. It uses discourse analysis to understand both the image of management accountants and the nature of the management accounting software...

The Perception of the Accounting Students on the Image of the Accountant and the Accounting Profession

Directory of Open Access Journals (Sweden)

Lucian Cernuşca

2015-01-01

Full Text Available This study aims to present the perception of the accounting students on the accountant image and the accounting profession, thus contributing to a better understanding of the option for the field of accounting and the motivations for choosing this profession. The paper consists of the following parts: introduction, literature review, research methodology, research findings, conclusions and bibliography. The accounting profession must be aligned to the current conditions the Romanian accounting system is going through to harmonize to the IFRS and European regulations and the development of information technologies and the transition to digital era. The role of the accountant changes from a simple digit operator to a modern one. This will be part of the managerial team, provide strategic and financial advice and effective solutions for the proper functioning of the organization, the modern stereotype involving creativity in the accounting activities. The research aims at understanding the role of the accounting profession as a social identity and as a social phenomenon and the implications for academia and professional bodies.

Needs’n’dreams

Directory of Open Access Journals (Sweden)

The heretic European generation

2009-03-01

Full Text Available I do not care to unite my voice with the useless and non-harmonious social, political and economical analyses of the current context. CRISIS: the crisis is here, and not only since yesterday or the day before yesterday. The economic difficulties experienced by the precarious workers and the migrants might well be multiplied due to the troubles in the financial sector, but very little can get even worse. We know what crisis means, and those who do not, will find out tomorrow.

Moments for Movement: Photostories from the 1980s Resonate Today

Science.gov (United States)

Barndt, Deborah; Erickson, Kris

2017-01-01

This chapter offers an intergenerational reflection on the production of photostories in the Toronto-based Moment Project of the 1980s, considering how its features of co-creation, creative forms, and critical social content could be reinvented with the new digital media forms integral to today's social movements.

IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

Directory of Open Access Journals (Sweden)

Daniela CREŢU

2014-11-01

Full Text Available The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromise between the accounting monism and dualism. Since there is not only one accounting system, but a set of accounting systems, the accounting principles are not absolute, but relative. This relativity is given by the assumed objectives of the accounting.

Depreciation Accounting in the Uniform Chart of Accounts.

Science.gov (United States)

1982-12-01

footage of building occupied. Reason( s ) for Compute full cost of Rate setting, cash accounting for patient care flow generation and fund- depreciation ing... Horngren , Charles T., Cost Accounting ; A Managerial Emphasis, Prentice-Hall Inc., 1972. 32. Sawyer, Lawrence B., The Practice of Modern Internal Auditing...Awd ubtlft) S . TYPE or RE PORT a PE*IoO CovIERWO Master’s Thesis; Depreciation Accounting in the Uniform Dembr18 Chart of Accounts .PSOiwON.EORlumm

Accounting for Non-Accounting Students: What Affects Their Performance?

OpenAIRE

Suhaiza Ismail; Nurkamariah Kasim

2012-01-01

This study aims to examine the factors affecting the examination performance of non-accounting students in completing an accounting course, that is, Management Accounting. A questionnaire survey was administered to a total of 147 non-accounting students who enrolled in a Management Accounting course for a semester. The factors considered are gender, prior academic performance, year of study and learning approaches adopted which include deep, surface and strategic approaches. Using multiple re...

The National and University Library in Ljubljana - the intersection of Time and Cultures

Directory of Open Access Journals (Sweden)

Marko Mušič

2004-05-01

Full Text Available As any important architectural work, the libraries from the distant past are vivid organisms that bear in themselves the biological, historical and humanistic experience. Those who live with, and use, such architecture feel its spiritual energy and its vital palpitation. The space accepts them and through symbols and rituals it passes on their idea; it passes on the situation today, however, this is performed from its yesterday's and tomorrow's position. Therefore, good library architecture does not follow changes in trends and fashion, but lives its own time in the continuum of historical consciousness, revealing the spirit and importance of its existence. In the architectural Renaissance taking place during the last years libraries became exactly the same as the important buildings throughout history used to be. They are prestigious architectural achievements that became the visual and symbolic signs of national pride, the cathedrals of our days.

Design rules for dynamic organization design

DEFF Research Database (Denmark)

Burton, Richard; Obel, Børge

2013-01-01

Organizational design rules are contingent if-then statements about what a good design should be for a given situation. Today’s challenge is to look forward to devise organization design rules for a different future with greater uncertainty and greater interdependency – all with dynamic performance...... demands. These new demands call for new design rules for coordination, incentives and leadership, among others. Our existing rules are mostly based upon past experience and empirical studies of what is. What might be – going beyond what we have observed and explained of yesterday and today to help design...... for a future new situation – is a disciplined response to examine the new contingencies of organizational design and their design consequences. Computational laboratories permit us to go beyond what is to develop and examine new design possibilities and boundaries to explore a future world of what might be. We...

Accounting Employers' Expectations--The Ideal Accounting Graduates

Science.gov (United States)

Low, Mary; Botes, Vida; Rue, David Dela; Allen, Jackie

2016-01-01

This research examined what accounting employers are seeking in their "ideal" accounting graduate and sought to provide clarification on the "expectation gap" between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper…

New Frontiers: Training Forensic Accountants within the Accounting Program

Science.gov (United States)

Ramaswamy, Vinita

2007-01-01

Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

Accounting Students’ Choice on Accounting Information Technology Careers

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2014-12-01

Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.

Accounting Students’ Choice on Accounting Information Technology Careers

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2014-12-01

Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.

76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

Science.gov (United States)

2011-08-26

... Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office... Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards... development of an amendment to Cost Accounting Standard (CAS) 416 regarding the use of the term ``catastrophic...

Financial Accountant Versus Managerial Accountant in the Hotel Business System

Directory of Open Access Journals (Sweden)

Ivana Zubac

2012-01-01

Full Text Available From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, financial accountant provides financial information about past events, while managerial accountant provides non-financial information oriented toward future. The example above is just one out of many specific tasks, which are performed by accountants of specific part of hotel accounting system. Without their support, the management could not make correct and timely decisions with certainty. The importance of the roles of financial and managerial accountant is reflected through need for a wide knowledge in the field of accounting in specific business conditions of hotel industry.

Safeguards Accountability Network accountability and materials management

International Nuclear Information System (INIS)

Carnival, G.J.; Meredith, E.M.

1985-01-01

The Safeguards Accountability Network (SAN) is an on-line accountability system used by Rocky Flats Plant to provide accountability control of its nuclear material inventory. The system is also used to monitor and evaluate the use of the nuclear material inventory against programmatic objectives for materials management. The SAN system utilizes two Harris 800 Computers as central processing units. Enhancement plans are currently being formulated to provide automated data collection from process operations on the shop floor and from non-destructive analysis safeguards instrumentation. SAN, discussed in this paper, is an excellent system for basic accountability control of nuclear materials inventories and is a quite useful tool in evaluating the efficient use of nuclear materials inventories at Rocky Flats Plant

Policies of today

Directory of Open Access Journals (Sweden)

La camera blu Redazione

2014-02-01

Full Text Available This monographic issue edited by Caterina Arcidiacono follows up La camera blu journal‘s on-line publishing. This number gathers together documents and contributions which help understand the challenges that contemporary society pose to women. Its purpose is to take into account how female condition is performed in a social context where relationships are far cry from the traditional patriarchal family standards. Yet, man and woman are in a context where environmental, working, and relational shapes struggle to find innovative forms of living together able to meet the needs of well-being, justice, and equality.

Traditional Market Accounting: Management or Financial Accounting?

OpenAIRE

Wiyarni, Wiyarni

2017-01-01

The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional ma...

Accounting for Investement Property Under Romanian Accounting System

Directory of Open Access Journals (Sweden)

Sava Raluca

2015-04-01

Full Text Available Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS to the international accounting and financial reporting standards has manifested in terms of properties starting with 2012 but only for the listed companies - OMFP 1286 which has brought significant changes in the execution way of the individual financial statements of these companies and in terms of the accounting presentation of the investment properties and fixed assets held for sale. In accordance with this order and the Romanian accounting rules recognize investment properties as being a separate component of the fixed assets, applying the provisions of IAS 40.This paper deals with the next step by presenting the occurred legislative changes related to the accounting treatment of the investment property, changes that are applicable to all the Romanian companies, not just those listed on the stock exchange, starting from the financial year 2015.

COMPUTER-ASSISTED ACCOUNTING

Directory of Open Access Journals (Sweden)

SORIN-CIPRIAN TEIUŞAN

2009-01-01

Full Text Available What is computer-assisted accounting? Where is the place and what is the role of the computer in the financial-accounting activity? What is the position and importance of the computer in the accountant’s activity? All these are questions that require scientific research in order to find the answers. The paper approaches the issue of the support granted to the accountant to organize and manage the accounting activity by the computer. Starting from the notions of accounting and computer, the concept of computer-assisted accounting is introduced, it has a general character and it refers to the accounting performed with the help of the computer or using the computer to automate the procedures performed by the person who is doing the accounting activity; this is a concept used to define the computer applications of the accounting activity. The arguments regarding the use of the computer to assist accounting targets the accounting informatization, the automating of the financial-accounting activities and the endowment with modern technology of the contemporary accounting.

76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

Science.gov (United States)

2011-12-27

... accounting standards governing measurement, assignment, and allocation of costs to contracts with the United... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must keep... cost accounting that preclude their use for the appropriate measurement, assignment and allocation of...

Open and Distance Learning Today. Routledge Studies in Distance Education Series.

Science.gov (United States)

Lockwood, Fred, Ed.

This book contains the following papers on open and distance learning today: "Preface" (Daniel); "Big Bang Theory in Distance Education" (Hawkridge); "Practical Agenda for Theorists of Distance Education" (Perraton); "Trends, Directions and Needs: A View from Developing Countries" (Koul); "American…

IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

OpenAIRE

Daniela CREŢU

2014-01-01

The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromis...

Management Accounting

OpenAIRE

John Burns; Martin Quinn; Liz Warren; João Oliveira

2013-01-01

Overview of the BookThe textbook comprises six sections which together represent a comprehensive insight into management accounting - its technical attributes, changeable wider context, and the multiple roles of management accountants. The sections cover: (1) an introduction to management accounting, (2) how organizations account for their costs, (3) the importance of tools and techniques which assist organizational planning and control, (4) the various dimensions of making business decisions...

Accounting outsourcing and some problems of selected software for accounting

OpenAIRE

Turková, Lenka

2009-01-01

Diploma thesis on Accounting outsourcing and key problems of selected software for accounting deals with the accounting outsourcing. Work focuses here on the question of the proper selection of an accounting firm and on the conditions of cooperation with it. In this work the reader is also acquainted with some software for accounting and with their advantages and disadvantages.

Research Today Volume 3, Issue 2 April 2017 Newsletter

Science.gov (United States)

2017-05-05

for your study [ e.g., 59 MDW CRD Graduate Health Sciences Education (GHSE) (SG5 O&M); SG5 R&D; Tri-Service Nursing Research Program (TSNRP); Defense...59 MDW/SGVU SUBJECT: Professional Presentation Approval 1. Your paper, entitled Research Today Volume 3, Issue 2 April 2017 - Newsletter presented...Hall Ambulatory Surgical Center (WHASC) internship and residency programs. 3. Please know that if you are a Graduate Health Sciences Education

Materials safeguards and accountability in the low enriched uranium conversion-fabrication sector of the fuel cycle

International Nuclear Information System (INIS)

Schneider, R.A.; Nilson, R.; Jaech, J.L.

1978-01-01

Today materials accounting in the low enriched conversion-fabrication sector of the LWR fuel cycle is of increased importance. Low enriched uranium is rapidly becoming a precious metal with current dollar values in the range of one dollar per gram comparing with gold and platinum at 7-8 dollars per gram. In fact, people argue that its dollar value exceeds its safeguards value. Along with this increased financial incentive for better material control, the nuclear industry is faced with the impending implementation of international safeguards and increased public attention over its ability to control nuclear materials. Although no quantity of low enriched uranium (LEU) constitutes a practical nuclear explosive, its control is important to international safeguards because of plutonium production or further enrichment to an explosive grade material. The purpose of the paper is to examine and discuss some factors in the area of materials safeguards and accountability as they apply to the low enriched uranium conversion-fabrication sector. The paper treats four main topics: basis for materials accounting; our assessment of the proposed new IAEA requirements; adequacy of current practices; and timing and direction of future modifications

Fusion of expertise among accounting accounting faculty. Towards an expertise model for academia in accounting.

NARCIS (Netherlands)

Njoku, Jonathan C.; van der Heijden, Beatrice; Inanga, Eno L.

2010-01-01

This paper aims to portray an accounting faculty expert. It is argued that neither the academic nor the professional orientation alone appears adequate in developing accounting faculty expertise. The accounting faculty expert is supposed to develop into a so-called ‘flexpert’ (Van der Heijden, 2003)

Applying an innovative educational program for the education of today's engineers

Science.gov (United States)

Kans, M.

2012-05-01

Engineers require a broad spectrum of knowledge and skills: basic skills in mathematics and physics, skills and competencies within the major subject area as well as more general knowledge about business and enterprise contexts, society regulations and understanding of the future professions' characteristics. In addition, social, intercultural, analytical and managing competencies are desired. The CDIO educational program was initiated as a means to come closer to practice and to assure the training of engineering skills that are required of today's engineers. CDIO is short for Conceive-Design-Implement-Operate and describes the full life cycle understanding of a system or asset that engineering students should reach during education. The CDIO initiative is formulated in a program consisting of two important documents: the CDIO standards and the CDIO syllabus. The standards describe a holistic approach on education, from knowledge and skills to be trained, how to train and assess them, to how to develop the teaching staff and the work places for enabling the goals. The specific knowledge and skills to be achieved are accounted for in the syllabus. In this paper we share our more than 15 years of experiences in problem and project based learning from the perspective of the CDIO standards. For each standard, examples of how to set up the education and overcome challenges connected to the standard are given. The paper concludes with recommendations to others wishing to work toward problem and real-life based education without compromising the requirements of a scientific approach.

Applying an innovative educational program for the education of today's engineers

International Nuclear Information System (INIS)

Kans, M

2012-01-01

Engineers require a broad spectrum of knowledge and skills: basic skills in mathematics and physics, skills and competencies within the major subject area as well as more general knowledge about business and enterprise contexts, society regulations and understanding of the future professions' characteristics. In addition, social, intercultural, analytical and managing competencies are desired. The CDIO educational program was initiated as a means to come closer to practice and to assure the training of engineering skills that are required of today's engineers. CDIO is short for Conceive-Design-Implement-Operate and describes the full life cycle understanding of a system or asset that engineering students should reach during education. The CDIO initiative is formulated in a program consisting of two important documents: the CDIO standards and the CDIO syllabus. The standards describe a holistic approach on education, from knowledge and skills to be trained, how to train and assess them, to how to develop the teaching staff and the work places for enabling the goals. The specific knowledge and skills to be achieved are accounted for in the syllabus. In this paper we share our more than 15 years of experiences in problem and project based learning from the perspective of the CDIO standards. For each standard, examples of how to set up the education and overcome challenges connected to the standard are given. The paper concludes with recommendations to others wishing to work toward problem and real-life based education without compromising the requirements of a scientific approach.

Managing boundaries between professional and lay nursing following the influenza pandemic, 1918-1919: insights for professional resilience today?

Science.gov (United States)

Wood, Pamela J

2017-03-01

To examine lay-professional nursing boundaries, using challenges to the New Zealand nursing profession following the 1918-1919 influenza pandemic as the example. The influenza pandemic of 1918-1919 had an overwhelming international impact on communities and the nursing profession. After the pandemic, the expectation for communities to be able to nurse the sick reflects today's increasing reliance on families to care for people at home. It similarly raised questions about the profession's role and professional boundaries in relation to volunteer or lay nursing. In New Zealand, the postpandemic challenge to build community lay nursing capacity tested these boundaries. Historical research. Analysis of historical primary sources of official reports, newspaper accounts, articles in New Zealand's professional nursing journal Kai Tiaki and the memoir of Hester Maclean, the country's chief nurse. Interpretation of findings in relation to secondary sources examining similar historical tensions between professional and lay nursing, and to the more recent notion of professional resilience. Maclean guarded nursing's professional boundaries by maintaining considerable control over community instruction in nursing and by strenuously resisting the suggestion that this should be done in hospitals where professional nurses trained. This historical example shows how the nursing profession faced the perceived threat to its professional boundaries. It also shows how competing goals of building community lay nursing capacity and protecting professional boundaries can be effectively managed. In the context of a global nursing shortage, limited healthcare budgets and a consequently increasing reliance on households to provide care for family members, this historical research shows nurses today that similar issues have been faced and effectively managed in the past. © 2016 John Wiley & Sons Ltd.

Examining a Public Montessori School’s Response to the Pressures of High-Stakes Accountability

Directory of Open Access Journals (Sweden)

Corrie Rebecca Block

2015-11-01

Full Text Available In order to succeed in the current school assessment and accountability era, a public Montessori school is expected to achieve high student scores on standardized assessments. A problem for a public Montessori elementary school is how to make sense of the school’s high-stakes assessment scores in terms of its unique educational approach. This case study examined a public Montessori elementary school’s efforts as the school implemented the Montessori Method within the accountability era. The research revealed the ways the principal, teachers, and parents on the school council modified Montessori practices, curriculum, and assessment procedures based on test scores. A quality Montessori education is designed to offer children opportunities to develop both cognitive skills and affective components such as student motivation and socio-emotional skills that will serve them beyond their public school experiences. Sadly, the high-stakes testing environment influences so much of public education today. When quality education was measured through only one narrow measure of success the result in this school was clearly a restriction of priorities to areas that were easily assessed.

Transparency and Accountability of Government Regulations as an Integral Part of Social Responsibility Effectiveness

Directory of Open Access Journals (Sweden)

Elena A. Frolova

2016-09-01

Full Text Available In the paper the author's view on the role of government in promoting social responsibility of business and the individual is described. The main features of the socio-economic situation in Russia today are presented (horizontal and vertical mobility of the population, a small number of organizations and the extra-centralized public authorities, the predominance of personal relations between economic agents. The necessity of increasing the role of individuals and businesses in the social system is substantiated and the basic directions of activity are suggested (prosocial preferences, interpersonal trust, redistribution of social responsibility. Transparency and accountability of public authorities are very powerful tool to improve the quality of governance and it is one of the important conditions for the social responsibility, as well as to economic performance in modern Russia. The legitimacy of government is a multidimensional issue. And if we take into account the Russian features it is necessary to point out public control and enforcement, quality of formal institutions, and effectiveness of enforcement mechanisms. Also governance is important to enhance quality of regulation.

A Concept of Accounting Quality from Accounting Harmonisation Perspective

OpenAIRE

Legenzova, R

2016-01-01

The aim of this paper is to assess if and how a concept of accounting quality differs from perspectives of various types of organisations affected by the accounting harmonisation process. Accounting harmonisation is commonly associated with worldwide adoption of IFRS by public interest companies. However, in the EU this process is much broader and also involves efforts to harmonise accounting standards for non-listed companies and public sector organisations. Analysis of ...

Accounting standards

NARCIS (Netherlands)

Stellinga, B.; Mügge, D.

2014-01-01

The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards. Since 2005, all EU listed

A fundamentalist perspective on accounting and implications for accounting research

Institute of Scientific and Technical Information of China (English)

Guohua; Jiang; Stephen; Penman

2013-01-01

This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information to values their stakes. Second, the desirable characteristics of accounting information are inferred from the demand of investors and analysts who use the information in practice. This stands in contrast to the "qualitative characteristics" in the Boards’ Framework which are embraced largely on the basis of their aesthetic appeal. These features lead to a set of broad accounting principles that resolve "recognition"and "measurement" issues at the core of the Boards’ Conceptual Framework and also the central issue of a balance sheet approach versus an income statement approach. The framework in the paper also frames the research questions for researchers interested in accounting policy.

Lovable Anarchism: Campus Protest in Japan From the 1990s to Today

Directory of Open Access Journals (Sweden)

Carl Cassegård

2014-04-01

Full Text Available This is a paper on the transformation of campus activism in Japan since the 1990's. Japan's so-called freeter movements (movements of young men and women lack-ing regular employment are often said to have emerged as young people shifted their base of activism from campuses to the 'street'. However, campuses have continued to play a role in activism. Although the radical student organisations of the New Left have waned, new movements are forming among students and pre-carious university employees in response to neoliberalization trends in society and the precarization of their conditions. This transformation has gone hand in hand with a shift of action repertoire towards forms of direct action such as squatting, sit-ins, hunger strikes, and opening "cafés". In this paper I focus on the develop-ment of campus protest in Kyoto from the mid-1990s until today to shed light on the following questions: How have campus-based activists responded to the ne-oliberalization of Japanese universities? What motivates them to use art or art-like forms of direct action and how are these activities related to space? I investigate the notions of space towards which activists have been oriented since the 1990's, focusing on three notions: official public space, counter-space and no-man's-land. These conceptions of space, I argue, are needed to account for the various forms campus protest has taken since the 1990s.

The Challenges of the Humanities, Past, Present, and Future: Why the Middle Ages Mean So Much for Us Today and Tomorrow

Directory of Open Access Journals (Sweden)

Albrecht Classen

2013-12-01

Full Text Available Every generation faces the same challenge, to engage with the past and to cope with the present, while building its future. However, the questions and problems inherent in human life remain the same. It is a given that our society can only progress if we work toward handling ever newly rising demands in appropriate ways based on what we know and understand in practical and theoretical terms; but the drumming toward the future cannot be a one-way street. Instead, we have to operate with a Janus-faced strategy, with one eye kept toward tomorrow, and the other eye toward yesterday. Culture is, however we want to define it, always a composite of many different elements. Here I argue that if one takes out the past as the foundation of culture, one endangers the further development of culture at large and becomes victim of an overarching and controlling master narrative. This article does not insist on the past being the absolute conditio sine qua non in all our activities, but it suggests that the metaphorical ship of our cultural existence will not operate successfully without an anchor, the past. I will illustrate this claim with reference to some examples from medieval literature, philosophy, and religion as they potentially impact our present in multiple fashions.

[Health resorts in Styria, Charinthia and Istria once (1897) and today (2007).].

Science.gov (United States)

Fischinger, Ales; Fischinger, Janez; Fischinger, Dusa; Skrobonja, Ante

2008-01-01

The aim of this study is to determine which health resorts existed in 1897 in Istria, Carinthia and Styria region, how many of them are still in use today and how the spas and their offer were represented in the past and how they are represented today. The study is based on the textbook Balneotherapie II (Bibliothek des Arztes 1900) by prof. dr. Julius Glax. The second source of our study is based on the currently available presentation of the health resorts from the internet. The textbook Balneotherapie was intended for the post graduate education of physicians and general practitioners, so they could advise the patient on further treatment in an appropriate health resort. In the chapter Balneographie the author represented 1200 health resorts all over the world. From the book we have chosen the following regions: Istria, Carinthia and Styria which used to be three parts of the Austro-Hungarian Empire. Today they are divided in to three neighboring states: Croatia (Istria), Slovenia (Istria, Carinthia, Styria) and Austria (Carinthia, Styria). Within these regions Glax presented 22 health resorts, 19 of them are still working today. Barbarabad/Barbara bath (Carinthia, Austria) does not exist either as a resort or as a city. Rimske toplice (Römerbad/Roman baths) and Rimski vrelec (Römerquelle/ Roman springs) in Styria region do not function as health resorts any more. Nowadays we make a difference between spa and health resorts. Spa resorts offer numerous forms of recreation for better well being. Health resorts offer health services, as well as neglected, but various forms of alternative treatments and recreation. Each spa and health resort is represented in brochures and on the World Wide Web individually. Tradition is usually not mentioned, it is neglected but the exception is Opatija (Abbazia) which past is usually presented in the brochures. The museum of medical tourism was opened in November 2007 in Opatija where you can admire the development of Opatija

New Horizons For Accounting: Social Accounting

OpenAIRE

Ertuna, Özer

2012-01-01

Currently financial accounting function is going through an accelerated transformation. In this transformation the area of interest of the accounting function is expanding to serve the information needs of a greater number of interest groups’ wider spectrum of interests with financial, economic, social and environmental data related to the performance of companies. This transformation is initiated by the developments in stakeholder, corporate social responsibility, sustainability and environm...

18 CFR 367.9050 - Account 905, Miscellaneous customer accounts expenses.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 905, Miscellaneous customer accounts expenses. 367.9050 Section 367.9050 Conservation of Power and Water Resources..., Miscellaneous customer accounts expenses. (a) This account must include the cost of labor, materials used and...

Attitude towards assisted reproductive technology - surrogacy at todays young women (Qualitative research)

OpenAIRE

LAVIČKOVÁ, Karolina

2015-01-01

The Bachelor thesis describes the implementation of surrogate maternity. It observe at it from the ethical and legal perspective. The research shows the attitude of today´s young women to the substitute maternity.

On the Theoretical Integration of Accounting Discipline and the Boundary of Accounting

Institute of Scientific and Technical Information of China (English)

CAO Wei

2016-01-01

The discipline of accounting has formed many branches,and from it split some independent majors as well,such as financial management,auditing and so on.However,due to lacking of comprehensive thinking and theoretical summary,some of the basic relationships between accounting branches still cannot be explained clearly in theory,thus making people have difficulty in understanding clearly the hierarchical structure of the accounting discipline and the nature and boundary of accounting.The idea of theoretical integration presented by this study is:to reconstruct (or return to) the basic theoretical structure of accounting,and on this basis to establish the basic accounting;to shape some accounting branches through the cross links between the basic accounting and other related disciplines;to form a narrow-sense accounting with the external and internal two information systems of the accounting entity,which should be developed on the basis of the basic accounting;and to integrate such disciplines as the narrow-sense accounting,financial management and auditing into a generalized accounting through the value management of the accounting entity,which is necessary.Some interdisciplinary subjects shaped by the accounting information system with some related crossing disciplines (such as national economic accounting,forensic accounting,etc.) belong to a more generalized accounting.

Outlaw, hackers, victorian amateurs: diagnosing public participation in the life sciences today

Directory of Open Access Journals (Sweden)

Christopher M. Kelty

2010-03-01

Full Text Available This essay reflects on three figures that can be used to make sense of the changing nature of public participation in the life sciences today: outlaws, hackers and Victorian gentlemen. Occasioned by a symposium held at UCLA (Outlaw Biology: Public Participation in the Age of Big Bio, the essay introduces several different modes of participation (DIY Bio, Bio Art, At home clinical genetics, patient advocacy and others and makes three points: 1 that public participation is first a problem of legitimacy, not legality or safety; 2 that public participation is itself enabled by and thrives on the infrastructure of mainstream biology; and 3 that we need a new set of concepts (other than inside/outside for describing the nature of public participation in biological research and innovation today.

The world today: concepts and regions in geography. - 6th ed.

NARCIS (Netherlands)

de Blij, H.J.; Muller, P.O.; Nijman, J.

2013-01-01

This latest edition of The World Today reflects our continuing commitment to bring to readers our geographic perspectives on a fast-changing world and its dynamic regional components. Since the previous edition, the author team has spent much time traveling, researching, and lecturing in all 12

THE EFFECT OF GLOBALIZATION ON FRAMEWORKS AND CONCEPTS IN ACCOUNTING

Directory of Open Access Journals (Sweden)

TOTH Kornel

2015-07-01

Full Text Available In today's fast changing economic environment the accounting data of business organizations have to provide relevant information about the income and financial conditions of firms in order to show a faithful picture. Over the past few decades global markets have gone through significant changes, nevertheless social and economic transformation, the development of information technology, and the expanding variety of financial transactions have created new challenges in financial reporting. Because of these quick changes in the economic environment and the more unpredictable and uncertain competition in the case of some balance sheet items, fair valuation of these items has arisen beside the historical cost-based measurement – especially in the case of financial instruments. Growing international trade has resulted in increased import and export activities, and the horizons of investors and borrowers have become global, which has increased the level of their risks. Practices and markets have developed which help firms manage the added risks of doing business abroad. The importance of financial instruments has increased considerably in line with the dynamic development of capital markets. Financial instruments used by not only financial institutions but other organizations as well have become more and more sophisticated, thus enhancing the role of related regulation. Financial instruments, including derivatives, are the most uncertain elements in the global financial system, affecting its stability the most. The latest financial crisis has raised the question of whether the current accounting concepts brought about the crisis or not. Answering this is difficult, since the crisis encouraged the re-thinking of several accounting issues. The research question focuses on attesting that more and more current practice of fair valuation does not decrease the usefulness of the information in financial statements. The main finding of this paper is that

Cost Accounting and Accountability for Early Education Programs for Handicapped Children.

Science.gov (United States)

Gingold, William

The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…

Computerised Accounting Software; A Curriculum That Enhances an Accounting Programme

Science.gov (United States)

Machera, Robert P.; Machera, Precious C.

2017-01-01

There has been an outcry in commerce and industry about students who fail to perform in the accounting department due to lack of "practical accounting skills". It is from this background that the researchers were motivated to investigate the impact of a Computerised Accounting Software Curriculum that enhances an Accounting Programme. At…

PRESENTATION OF SPORTING PLAYER’S RIGHTS IN HUNGARIAN AND INTERNATIONAL ACCOUNTING

Directory of Open Access Journals (Sweden)

Szoke Reka

2015-07-01

Full Text Available Incipiently, sport had been a civil activity then sports organizations, clubs, leagues and societies appeared in growing numbers throughout Europe in the 19th century. It had launched only for purposes of pastime and entertainment but it moved to social, political and economic levels later. After the Second World War, sports done in form of civil and private activity become equal to the public interest. The right to do sports is a constitutional right. In the 21st century, the demand on sport makes great strides and it pulls the development of the economic fields of sports as well. Today, sport is already considered as an independent industry, several countries have developed sport markets. According to estimates, sport accounts for 4% of the EU’s GDP. The actuality of research is given by the fact that the economic branch of sports develops continuously which is due to that more and more amounts already stream into sports in our days. In Hungary, sport is mainly state aided and has mostly financing problems while the sport businesses existing in the more developed Western Europe are principally sponsored by the private sector. The government considers sport as a strategic branch and manages as such because they see the international breakthrough potencies in sport as well. All this can explain the substantial contribution to this segment.The research covers an economic subject. The purpose of this research is to examine the differences of the accounting systems applied by a domestic and an international sport business; how they demonstrate the available player roster in their books; how they account for the incomes and expenditures incurred with the players. For the leaders of the businesses to be able to make quick and appropriate economic decisions in this intensively changing world, it is essential that an enterprise should have a well-functioning accounting system based on up-to-date information. International Financial Reporting

Counting, accounting, and accountability: Helen Verran's relational empiricism.

Science.gov (United States)

Kenney, Martha

2015-10-01

Helen Verran uses the term 'relational empiricism' to describe situated empirical inquiry that is attentive to the relations that constitute its objects of study, including the investigator's own practices. Relational empiricism draws on and reconfigures Science and Technology Studies' traditional concerns with reflexivity and relationality, casting empirical inquiry as an important and non-innocent world-making practice. Through a reading of Verran's postcolonial projects in Nigeria and Australia, this article develops a concept of empirical and political 'accountability' to complement her relational empiricism. In Science and an African Logic, Verran provides accounts of the relations that materialize her empirical objects. These accounts work to decompose her original objects, generating new objects that are more promising for the specific postcolonial contexts of her work. The process of decomposition is part of remaining accountable for her research methods and accountable to the worlds she is working in and writing about. This is a practice of narrating relations and learning to tell better technoscientific stories. What counts as better, however, is not given, but is always contextual and at stake. In this way, Verran acts not as participant-observer, but as participant-storyteller, telling stories to facilitate epistemic flourishing within and as part of a historically located community of practice. The understanding of accountability that emerges from this discussion is designed as a contribution, both practical and evocative, to the theoretical toolkit of Science and Technology Studies scholars who are interested in thinking concretely about how we can be more accountable to the worlds we study.

Solving Accounting Problems: Differences between Accounting Experts and Novices.

Science.gov (United States)

Marshall, P. Douglas

2002-01-01

Performance of 90 accounting experts (faculty and practitioners) and 60 novices (senior accounting majors) was compared. Experts applied more accounting principles to solving problems. There were no differences in types of principles applied and no correlation between (1) principles applied and number of breadth comments or (2) importance placed…

Accounting Issues: An Essay Series. Part II--Accounts Receivable

Science.gov (United States)

Laux, Judith A.

2007-01-01

This is the second in a series of articles designed to help academics refocus the introductory accounting course on the theoretical underpinnings of accounting. Intended as a supplement for the principles course, this article connects the asset Accounts Receivable to the essential theoretical constructs, discusses the inherent tradeoffs and…

Including estimates of the future in today's financial statements

OpenAIRE

Mary Barth

2006-01-01

This paper explains why the question is how, not if, today's financial statements should include estimates of the future. Including such estimates is not new, but their use is increasing. This increase results primarily because standard setters believe asset and liability measures that reflect current economic conditions and up-to-date expectations of the future will result in more useful information for making economic decisions, which is the objective of financial reporting. This is why sta...

Fair value: actuarial accounting for the markets... or for the accountants?

OpenAIRE

Jerman, Lambert

2013-01-01

Fair value accounting under IAS-IFRSs is often presented as market accounting that results from expression of the financial requirements of business management and accounting practice. By showing that fair value has the features of actuarial accounting, and is the product of a conceptual shift made necessary by the contemporary context and thus in dissonance with certain aspects of current accounting practice, this article demonstrates that fair value accounting in fact represents an opportun...

Being Human Today: A Digital Storytelling Pedagogy for Transcontinental Border Crossing

Science.gov (United States)

Stewart, Kristian; Gachago, Daniela

2016-01-01

This article reports the findings of a collaborative digital storytelling project titled "Being Human Today," a multimodal curricular initiative that was implemented simultaneously in both a South African and an American university classroom in 2015. By facilitating dialogue and the sharing of digital stories by means of a closed…

Accounting for Investement Property Under Romanian Accounting System

OpenAIRE

Sava Raluca

2015-01-01

Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS) to the international acco...

INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

OpenAIRE

Mihaela Ungureanu

2012-01-01

The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant l...

PENSION FUND ACCOUNTING: AN EVALUATION OF THE PERCEPTION OF ACCOUNTANTS, CONSULTANTS AND AUDITORS ON BRAZILIAN ACCOUNTING STANDARDS APPLICABLE

Directory of Open Access Journals (Sweden)

Carlos Augusto Pacheco Pereira

2016-03-01

Full Text Available The objective of the study is to verify the perception of accountants, auditors and consultants in relation to Brazilian accounting standards for pension funds. For this a questionnaire was prepared and sent to accountants, auditors and accounting of pension fund consultants. 132 were returned, of which 110 worked as an accountant in any entity, 8 rendering services as external auditors and 14 as consultants. The results obtained indicate that, in general, these professionals know the accounting standards for pension funds used in Brazil and believe that such standards are adequate, except for the period of addressing the deficit, provision for doubtful accounts, contingency reserve boundary and evaluation of real estate investments, in which the perception of the professionals is that the procedures in the international standard are more suitable.

Accounting outsourcing

OpenAIRE

Linhartová, Lucie

2012-01-01

This thesis gives a complex view on accounting outsourcing, deals with the outsourcing process from its beginning (condition of collaboration, making of contract), through collaboration to its possible ending. This work defines outsourcing, indicates the main advatages, disadvatages and arguments for its using. The main object of thesis is mainly practical side of accounting outsourcing and providing of first quality accounting services.

Career development tips for today's nursing academic: bibliometrics, altmetrics and social media.

Science.gov (United States)

Smith, Derek R; Watson, Roger

2016-11-01

A discussion of bibliometrics, altmetrics and social media for the contemporary nursing scholar and academic researcher. Today's nursing academic faces myriad challenges in balancing their daily life and, in recent years, academic survival has been increasingly challenged by the various research assessment exercises that evaluate the performance of knowledge institutions. As such, it is essential that today's nursing academic keep up to date with the core competencies needed for survival in a modern research career, particularly the intersecting triad of bibliometrics, altmetrics and social media. Discussion paper. Published literature and relevant websites. The rise of social media and altmetrics has important implications for contemporary nursing scholars who publish their research. Some fundamental questions when choosing a journal might be 'does it have a Twitter and/or Facebook site, or a blog (or all three)'; and 'does it have any other presence on social media, such as LinkedIn, Wikipedia, YouTube, ResearchGate and so on?' Another consequence of embracing social media is that individual academics should also develop their own strategies for promoting and disseminating their work as widely as possible. The rising importance of social media and altmetrics can no longer be ignored, and today's nursing academic now has another facet to consider in their scholarly activities. Despite the changing nature of research dissemination, however, it is still important to recognize the undoubted value of established knowledge dissemination routes (that being the peer-reviewed publication). © 2016 John Wiley & Sons Ltd.

Anarquistas de Ayer y de Hoy. De la identitad antifascista en la guerra civil española a la Memoria actual

Directory of Open Access Journals (Sweden)

Carmen González Martín

2011-07-01

Full Text Available The article starts from the idea that there is a common aspect between today and yesterday anarchism, which is its direct opposition to the “voluntary servitude” and the claim of freedom against any kind of authority and tyranny. The transmission of this strong identity against power, also considered as a social movement has been affected in Spain by the traditional division and internal confrontation within libertarian organizations, and furthermore, by the incessant repression from political power to their structures and members.After this theoretical introduction, the article is organized in two big parts: the first one presents the criticism of predominance of responsibility and freedom ideas in the anarchist ideology, and also the change from the theoretical “cerebral dynamite” to the combative and militant anarchist attitude in the Spanish Civil War. The second part expounds the resistance to Franco’s regime repression, and the main problems in the transmission of anarchist identity and memory of the Civil War at the Present Time.

The development of science this century. 3 - from 1970 to the near future

Energy Technology Data Exchange (ETDEWEB)

Weisskopf, Victor F.

1994-07-15

This is the final article in a series of three which together are a slightly revised version of a talk delivered at the meeting of the American Association for the Advancement of Science, in Boston, on 14 February 1993, and at a CERN Colloquium, on 5 August 1993, entitled 'Science - yesterday, today and tomorrow'. Together they describe the tremendous growth of scientific knowledge and insights acquired since the beginning of this century. In a highly abridged form, some of these ideas were used in an earlier CERN Courier article ('Crisis - the Weisskopf view'; October 1993, page 22). Because of the restrictions of a single issue of the CERN Courier, the text has been repackaged as three articles, each covering an identifiable historical epoch. The first, covering the period from 1900 to World War II, was published in the May issue, page 1. The second, extending from 1946 to about 1970, appeared in the June issue, page 9.

The development of science this century. 2 - from 1946 to 1970

International Nuclear Information System (INIS)

Weisskopf, Victor F.

1994-01-01

This is the second in a series of three articles which together are a slightly revised version of a talk delivered at the meeting of the American Association for the Advancement of Science, in Boston, on 14 February 1993, and at a CERN Colloquium, on 5 August 1993, entitled 'Science - yesterday, today and tomorrow'. Together they describe the tremendous growth of scientific knowledge and insights acquired since the beginning of this century. In a highly abridged form, some of these ideas were used in an earlier CERN Courier article ('Crisis - the Weisskopf view'; October 1993, page 22). Because of the restrictions of a single issue of the CERN Courier, the text has been repackaged as three articles, each covering an identifiable historical epoch. The first, covering the period from 1900 to World War II, was published in the May issue. The third article will cover the period from 1970 to the end of the century

The development of science this century. 3 - from 1970 to the near future

International Nuclear Information System (INIS)

Weisskopf, Victor F.

1994-01-01

This is the final article in a series of three which together are a slightly revised version of a talk delivered at the meeting of the American Association for the Advancement of Science, in Boston, on 14 February 1993, and at a CERN Colloquium, on 5 August 1993, entitled 'Science - yesterday, today and tomorrow'. Together they describe the tremendous growth of scientific knowledge and insights acquired since the beginning of this century. In a highly abridged form, some of these ideas were used in an earlier CERN Courier article ('Crisis - the Weisskopf view'; October 1993, page 22). Because of the restrictions of a single issue of the CERN Courier, the text has been repackaged as three articles, each covering an identifiable historical epoch. The first, covering the period from 1900 to World War II, was published in the May issue, page 1. The second, extending from 1946 to about 1970, appeared in the June issue, page 9

News from Council

CERN Multimedia

2015-01-01

Today concludes a very busy week for Council. As you’ll have seen from the press release this morning, Council elected a new President, who will take up his mandate on 1 January along with the new management team, which was also approved by Council yesterday.   You’ll find full details of the incoming Director-General’s management team and structures here. Completing the configuration for the immediate future, Council also approved the medium term plan, along with the budget for 2016. In other Council business, two complete applications for Associate Membership were discussed. Following an earlier letter, India’s complete application was received and considered by Council. Consequently, a fact-finding mission has been established to report back before the end of the year. A new application was also received from Azerbaijan, with a fact-finding mission to be established. India’s involvement with CERN goes back to the 1970s, and the country...

The development of science this century. 2 - from 1946 to 1970

Energy Technology Data Exchange (ETDEWEB)

Weisskopf, Victor F.

1994-06-15

This is the second in a series of three articles which together are a slightly revised version of a talk delivered at the meeting of the American Association for the Advancement of Science, in Boston, on 14 February 1993, and at a CERN Colloquium, on 5 August 1993, entitled 'Science - yesterday, today and tomorrow'. Together they describe the tremendous growth of scientific knowledge and insights acquired since the beginning of this century. In a highly abridged form, some of these ideas were used in an earlier CERN Courier article ('Crisis - the Weisskopf view'; October 1993, page 22). Because of the restrictions of a single issue of the CERN Courier, the text has been repackaged as three articles, each covering an identifiable historical epoch. The first, covering the period from 1900 to World War II, was published in the May issue. The third article will cover the period from 1970 to the end of the century.

Accounting Research as a didactic tool for a accounting teaching

Directory of Open Access Journals (Sweden)

Valeria Gisela Perez

2016-06-01

Full Text Available This paper develops a reflection about the importance of the research of accounting subjects in the professional accountants training, this importance is an attribute of research to increase the wealth of discipline under investigation, this can be converted into a skill and/or competence wich accountants are required to demonstrate in their professional practice.Furthermore, accounting is recognized by the authors as a science in constant development, being able to be investigated. This change in knowledge is an element that motivates professionals to be constantly updated, becoming this aspect (constant updating the skill and competence that research can bring to professional training in university classrooms.The reflection is based on the study of documents developed by prestigious authors in accounting theory, teaching and research.Therefore, this paper concludes that research is a useful tool for the professional accounting training, and rewards the important skills and competencies for professional practice; it can be conceived as well as a strategy for technical and educational activities that allows students to recreate knowledge, allowing future updates that will require their professional practice.Key words: Accounting research, university teaching, accounting education. 

Tomorrow Began Yesterday

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Konstantin Lidin

2014-01-01

Full Text Available The phenomenon of the sixtiers was prepared by the previous historical period. The period after the World War II comprises a fundamental change of the world order – from a multipolar world to a confrontation of two superpowers and two ideological systems, and, at the same time, formation of a complex of international organizations on a global scale. In this context, the Soviet architecture made a sharp turn from Stalin’s Empire style to an extreme ascetism – the continuation of constructivism of the early XXth century. The Irkutsk architectural school, unlike the main flow of the 1960s, developed the style of Neo-Brutalism. The article draws parallels between Neo-Brutalism of the Irkutsk school and “a severe style” of the Soviet pictorial art of the same period.

Continuing professional development and social accountability: a review of the literature.

Science.gov (United States)

Fleet, Lisa J; Kirby, Fran; Cutler, Sarah; Dunikowski, Lynn; Nasmith, Louise; Shaughnessy, Rita

2008-01-01

The idea that health professionals should be accountable to the society they serve is not a new concept and by the 1990 s, the continuing professional development (CPD) of health professionals was being seen as one way in which Canadians' level of health could be improved. The public was, and is still today, increasingly demanding a system that is more responsive to regional and community needs. As a result, there is a need for more health professional education at all stages of the education continuum - undergraduate, postgraduate, and continuing professional development - that meets the health and social needs of the populations being served. The trend is now towards 'socially accountable' health care, meaning that the broader context of CPD must also include the personal, social, and political aspects of health care and as such, involve a widening of accountability to patients, the community, managers and policymakers. CPD planning must take into account local and national priorities as well as personal learning needs. However, the definition of social accountability and the stages at which it is addressed is sometimes vague and this added to the difficulty of identifying relevant studies in the literature. Nonetheless, there were some "best practices" evident via Canadian and American studies which focused on models of socially accountable CPD, as well as examples of interdisciplinary collaboration in Canada, the United States, Australia, Great Britain, and the United Arab Emirates. However, there is a definite need for increased research and publication of such "best practice" initiatives. There is also a need for Canadian health professional schools to facilitate this process by sharing their experiences and resources if possible. An extensive literature review was conducted between January and March 2004. Due to time constraints, it was limited to articles written in the English language. The databases/sources utilized included: Medline (now known as Pubmed

Religious Renaissance in China Today

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Richard Madsen

2011-01-01

Full Text Available Since the beginning of the Reform Era in 1979, there has been a rapid growth and development of religious belief and practice in China. A substantial new scholarly literature has been generated in the attempt to document and understand this. This essay identifies the most important contributions to that literature and discusses areas of agreement and controversy across the literature. Along with new data, new paradigms have developed to frame research on Chinese religions. The paradigm derived from C. K. Yang’s classic work in the 1960s came from structural functionalism, which served to unite research in the humanities and social sciences. However, structural functionalism has been abandoned by the new generation of scholars. In the humanities, the most popular paradigm derives from Michel Foucault, but there are also scholars who use neo-Durkheimian and neo-Weberian paradigms. In the social sciences, the dominant paradigms tend to focus on state-society relations. None of these paradigms fully captures the complexity of the transformations happening in China. We recommend greater dialogue between the humanities and social sciences in search of more adequate theoretical frameworks for understanding Chinese religions today.

The end of the line for today's wind turbines

OpenAIRE

Kolios, Athanasios; Martinez-Luengo, Maria

2016-01-01

We need to start thinking today about the future of our wind turbines, according to Dr Athanasios Kolios and María Martínez-Luengo from Cranfield University. EDF's recent announcement that they will extend the life of 4 of their 8 UK-based nuclear power plants has focussed analyst's minds on the pros and cons of extending service life. There are numerous cost and engineering issues at play here. These obviously include balancing the initial investment cost against profits already made...

Preparation of the accounting entity for verification of the final accounts

OpenAIRE

Kučerová, Monika

2009-01-01

Bachelor's thesis deals with preparation of the accounting entity for verification of the final accounts. The work includes the definition of the accounting entity, also includes information about preparation of final accounts and deals with report of auditor.

From the Cotton Fields to the Ties That Bind: Jim Pusack's Enduring Impact on Today's CALL Development

Science.gov (United States)

Jones, Linda C.

2010-01-01

From 1981 to today, the encouragement Jim Pusack and his colleague Sue Otto gave faculty to develop and/or implement CALL into the curriculum has been vital to our L2 teaching evolution. This article describes how their efforts evolved over the last two and a half decades and the ties that bind their efforts with today's CALL development.

Accounting Research Methodology Textbook Development to Provide College Students in Accounting Subject

OpenAIRE

Muchson, Mochamad

2015-01-01

Due to the lackness of a research accounting methodology book (accounting research methodology) causing difficulties for college students to understand the steps of research in accounting, so that's the textbook is needed to completing Accounting Research Methodology book that has been exist and aimed to guide students for proposal composing or accounting research report so that it is easier to study by students.This textbook contains of accounting research methodology definition, accounting ...

INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

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Mihaela Ungureanu

2012-03-01

Full Text Available The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant legislation, through the elaboration of standards and guidelines in order to support the efforts of changing the mentality of business environment. The companies are also concerned for the future and not only for the present and they understand that environmental investments are not unnecessary expenses that burden the activities, but long-term profits prerequisites.Understanding the concept is difficult without an agreement on its definition. Specialized literature presents different definitions, each author with his own interpretation and vision. This is why professional accountants' reluctance to adopt new ideas and practices of green accounting, this being an unknown territory to them and difficult to entered.

FROM TRADITIONAL ACCOUNTING TO KNOWLEDGE BASED ACCOUNTING ORGANIZATIONS

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NICOLETA RADNEANTU

2010-01-01

Full Text Available Nowadays, we may observe that the rules of traditional economy have changed. The new economy – the knowledge based economy determine also major change in organizations resources, structure, strategic objectives, departments, accounting, goods. In our research we want to underline how the accounting rules, regulations and paradigms have changed to cope with political, economic and social challenges, as well as to the emergence of knowledge based organization. We also try to find out where Romanian accounting is on the hard road of evolution from traditional to knowledge based.

Psychological Profiles Of Accountants And Accounting Majors: An Asian Study

OpenAIRE

Raymond M. Landry Jr.

2011-01-01

Globalisation makes it inevitable for accounting professionals with diverse personalities to work under one roof. Such differences in behavioral patterns (Type A or Type B) impact performance in good and bad ways. This paper examines the psychological profile of Asian accounting professionals and accounting students using Type A or Type B behavior classifications. Examination of accounting professionals shows that Type B is the most common behavior among all professionals sampled and contrary...

Tritium accountancy

International Nuclear Information System (INIS)

Avenhaus, R.; Spannagel, G.

1995-01-01

Conventional accountancy means that for a given material balance area and a given interval of time the tritium balance is established so that at the end of that interval of time the book inventory is compared with the measured inventory. In this way, an optimal effectiveness of accountancy is achieved. However, there are still further objectives of accountancy, namely the timely detection of anomalies as well as the localization of anomalies in a major system. It can be shown that each of these objectives can be optimized only at the expense of the others. Recently, Near-Real-Time Accountancy procedures have been studied; their methodological background as well as their merits will be discussed. (orig.)

Accounting Students’ Choice on Accounting Information Technology Careers (P.178-188

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2016-03-01

Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.Keywords: accounting information system, accounting career, students.

Social Responsibility of Accounting

OpenAIRE

JINNAI, Yoshiaki

2011-01-01

Historical and theoretical inquiries into the function of accounting have provided fruitful insights into social responsibility of accounting, which is, and should be, based on accounts kept through everyday accounting activities. However, at the current stage of capitalist accounting, keeping accounts is often regarded as merely a preparatory process for creating financial statements at the end of an accounting period. Thus, discussions on the social responsibility of accounting tend to conc...

Accounting Faculty Internships

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Jill Christopher

2013-06-01

Full Text Available Accounting professionals, business college accrediting bodies, and even accounting academics themselves acknowledge that there is a disconnect between academe and the rigors and requirements of the accounting profession. Among the suggestions proposed in the literature to reduce this gap is the faculty internship, where accounting faculty members work within the field as accountants. Heretofore, individual case studies report benefits of such internships that accrue to a variety of stakeholder groups beyond just the faculty intern and include the academic institution, students, and accounting profession through faculty internships. This research seeks wider support for these benefits. This descriptive study involved surveying a sample of accounting faculty members to get their opinions about the benefits and drawbacks of faculty internships, and to determine the level of use of faculty internships in accounting. In all, 128 usable responses were obtained, representing a 14.6% response rate. The results of this study reveal that although most faculty members acknowledge the benefits cited in the literature, too few take advantage of faculty internships.

48 CFR 9904.406 - Cost accounting standard-cost accounting period.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

Assessment of the Accounting and Joint Accounting/Computer Information Systems Programs.

Science.gov (United States)

Appiah, John; Cernigliaro, James; Davis, Jeffrey; Gordon, Millicent; Richards, Yves; Santamaria, Fernando; Siegel, Annette; Lytle, Namy; Wharton, Patrick

This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its accounting and joint accounting/computer information systems programs report, and includes the following items: (1) description of the mission and goals of the Department of Accounting and Managerial…

The fragmented and diffuse city Today: From the emotional city to the town of satisfaction

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Ramón Román-Alcalá

2014-10-01

Full Text Available The article is not an attempt to return to old positions; it does not seek the lost paradise of feelings and sentiments that comprehend human relationships, but it does hope to scratch below the surface of consumption that shrouds the city today. Since the time of the ancient Greeks, one of the fundamental aims of philosophers has been to attain happiness. Today, however, that purpose is threatened. Happy people do not consume, but suffering, what is known in the advertising jargon as "post-shopping depression" has become the raw material for consumption.

Two Concepts of Accountability: Accountability as a Virtue and as a Mechanisme

NARCIS (Netherlands)

Bovens, M.A.P.|info:eu-repo/dai/nl/074257021

2010-01-01

This paper distinguishes between two main concepts of accountability: accountability as a virtue and accountability as a mechanism. In the former case, accountability is used primarily as a normative concept, as a set of standards for the evaluation of the behaviour of public actors. Accountability

Know this today's most interesting and important scientific ideas, discoveries, and developments

CERN Document Server

2017-01-01

Today's most visionary thinkers reveal the cutting-edge scientific ideas and breakthroughs you must understand. Scientific developments radically change and enlighten our understanding of the world -- whether it's advances in technology and medical research or the latest revelations of neuroscience, psychology, physics, economics, anthropology, climatology, or genetics. And yet amid the flood of information today, it's often difficult to recognize the truly revolutionary ideas that will have lasting impact. In the spirit of identifying the most significant new theories and discoveries, John Brockman, publisher of Edge.org ("The world's smartest website" -- The Guardian), asked 198 of the finest minds What do you consider the most interesting recent scientific news? What makes it important? Pulitzer Prize-winning author of Guns, Germs, and Steel Jared Diamond on the best way to understand complex problems * author of Seven Brief Lessons on Physics Carlo Rovelli on the mystery of black holes * Harvard psychol...

Social Security Individual Accounts in China: Toward Sustainability in Individual Account Financing

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Tianhong Chen

2014-08-01

Full Text Available China has both mandatory and voluntary individual account pensions that are provided through the government. The experience of China makes a particularly interesting case study concerning the functioning of individual accounts in that its mandatory individual accounts have been defunded to pay for benefits in the associated pay-as-you-go system, while its voluntary individual accounts are fully funded. This paper examines three questions. First, it analyses why the mandatory individual accounts have become defunded and converted largely to notional accounts generally holding little in financial assets, while the voluntary accounts have been fully funded. Second, it examines the merits of funding versus pay-as-you-go financing of pensions in the context of China’s economic and demographic situation. Third, it discusses a policy change to insure the sustainability of financing for the defunded individual accounts. The experience of China, with its two types of individual accounts, and with different outcomes for those accounts, may provide lessons for other countries.

Financial assistance: the order reflected in accounting and tax accounting

Directory of Open Access Journals (Sweden)

I.М. Vygivska

2016-07-01

Full Text Available The lack of a comprehensive approach to the accounting reflection of repayable financial aid makes it impossible to establish an information base for the evaluation of its attraction and use. Therefore, to ensure completeness of operations related to the involvement of financial assistance is only possible through the use of scientifically based methods of accounting and scientific researches in the field of accounting should be directed at ensuring stable financial condition of the enterprise, improving management decision-making to attract and use financial aid and prevent violations of the payment discipline. Based analysis approach to mapping returnable financial assistance has shown that the accounting staff has no single method for such transactions. In order to eliminate this disadvantage we offer to display repayable financial assistance as a part of the loan capital through the use of 609 "Swivel financial assistance" account to the opening of the analytical account of 609.1 "Swivel financial assistance in the national currency", and 609.2 "Swivel financial assistance in foreign currency" and the account of 505 "Long-term financial assistance in the national currency" and 506 "Long-term financial assistance in foreign currency".

Trends in Accounting Education: Decreasing Accounting Anxiety and Promoting New Methods

Science.gov (United States)

Buckhaults, Jessica; Fisher, Diane

2011-01-01

In this paper, authors (a) identified accounting anxiety for the educator and the student as a possible explanation for the decline in accounting education and (b) investigated new methods for teaching accounting at the secondary and postsecondary levels that will increase interest in accounting education as well as decrease educator and student…

AccountAbility 1000: a new social standard for building sustainability

NARCIS (Netherlands)

Beckett, R.; Jonker, J.

2002-01-01

The pressing need to build common frameworks to redefine the performance and sustainability of organisations, has led to the development of a new standard, AccountAbility 1000 (AA1000). AA1000 is a quality framework that aims to make clear how principles of accountability and sustainability are

77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

Science.gov (United States)

2012-01-03

... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... accounting standards owing to the Financial Accounting Standards Board's Accounting Standards Codification of Generally Accepted Accounting Principles. DATES: Effective Date: February 2, 2012. FOR FURTHER INFORMATION...

Accounting for Quality

DEFF Research Database (Denmark)

Pflueger, Dane

2015-01-01

Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often......, but that it would need to be understood and operationalized in new ways in order to contribute to this end. Proposals for this new way of advancing accounting are discussed. They include the cultivation of overlapping and even conflicting measures of quality, the evaluation of accounting regimes in terms of what...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...

Challenges of Environmental Management Accounting –- Current Accounting Practices

Directory of Open Access Journals (Sweden)

Prof. Ph.D. Gheorghe Popescu

2008-12-01

Full Text Available The goal of our paper is to reduce some of the international confusion generated on such animportant topic by providing a general framework and set of definitions for Environmental ManagementAccounting (EMA.Environmental Management Accounting is a relatively new tool in environmental management definedas the identification, collection, estimation, analysis, internal reporting, and use of materials and energyflow information, environmental cost information, and other cost information for both conventionaland environmental decision-making within an organization.Due to their special role, accountants, since they are the ones with access to the important monetarydata and information systems needed for management accounting activities, must to improve both theirability to verify the quality of such information and the skills to use that information for decision making.

FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.

Science.gov (United States)

Grimaldi, P L; Bertko, J M

1989-07-01

The Financial Accounting Standards Board (FASB) recently issued an exposure draft (ED) of a standard that would change the way organizations account for their employees' post-retirement healthcare benefits. According to the ED, organizations would have to switch from cash accounting to accrual accounting for post-retirement benefits as well as record their retiree healthcare liabilities on their balance sheets by 1992.

Accounting Applications---Introduction

OpenAIRE

Joshua Ronen

1980-01-01

Introduction to special issue on accounting applications. By publishing these papers together in one issue of Management Science we wish to accomplish the dual purpose of exposing management scientists to the application of their discipline to important accounting problems and of allowing management scientists and accountants to interact in areas of research and problem-solving, thus stimulating the interest of readers who are concerned with the problems of accounting.

A Commentary on Innovation and Emerging Scientific Careers: Is Social Work Prepared to Compete in Today's Scientific Marketplace?

Science.gov (United States)

Craddock, Jaih B.

2017-01-01

The aim of this article is to address some of the questions Dr. Paula S. Nurius presents in her article, "Innovation and Emerging Scientific Careers: Is Social Work Prepared to Compete in Today?s Scientific Marketplace?" Specifically, this article will focus on what we can do to better prepare our emerging research scholars to be…

Multimedia and Management Accounting: Adding Creativity to Accounting.

Science.gov (United States)

Heisz, Mary A.; Blake, Catherine M.; Andrusyszyn, Mary-Anne

2000-01-01

Describes the development of an interactive multimedia accounting module for management accounting at the University of Western Ontario. Discusses results of a study of graduate students that investigated the influence of the module on learning and retention compared to traditional instruction as well as students' perceptions of the module.…

18 CFR 367.1420 - Account 142, Customer accounts receivable.

Science.gov (United States)

2010-04-01

... merchandising, jobbing and contract work. This account must not include amounts due from associate companies. (b) This account must be maintained so as to permit ready segregation of the amounts due for merchandising...

Accounting assessment

Directory of Open Access Journals (Sweden)

Kafka S.М.

2017-03-01

Full Text Available The proper evaluation of accounting objects influences essentially upon the reliability of assessing the financial situation of a company. Thus, the problem in accounting estimate is quite relevant. The works of home and foreign scholars on the issues of assessment of accounting objects, regulatory and legal acts of Ukraine controlling the accounting and compiling financial reporting are a methodological basis for the research. The author uses the theoretical methods of cognition (abstraction and generalization, analysis and synthesis, induction and deduction and other methods producing conceptual knowledge for the synthesis of theoretical and methodological principles in the evaluation of assets accounting, liabilities and equity. The tabular presentation and information comparison methods are used for analytical researches. The article considers the modern approaches to the issue of evaluation of accounting objects and financial statements items. The expedience to keep records under historical value is proved and the articles of financial statements are to be presented according to the evaluation on the reporting date. In connection with the evaluation the depreciation of fixed assets is considered as a process of systematic return into circulation of the before advanced funds on the purchase (production, improvement of fixed assets and intangible assets by means of including the amount of wear in production costs. Therefore it is proposed to amortize only the actual costs incurred, i.e. not to depreciate the fixed assets received free of charge and surplus valuation of different kinds.

"This Is Produced by a Brain-Process!" Wittgenstein, Transparency and Psychology Today

Science.gov (United States)

Standish, Paul

2012-01-01

This paper examines sections of Wittgenstein's "Philosophical Investigations" with a view to exposing trail-effects of psychology in educational and social practice today. These are seen in understandings of the relations between mind and body, and language and thought, and their influence is identified in such contemporary preoccupations as…

Accounting Students’ Choice on Accounting Information Technology Careers (P.178-188)

OpenAIRE

Nurul Hasanah Uswati Dewi

2016-01-01

The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This ...