WorldWideScience

Sample records for chronometry complementary accounts

  1. Advances in modern mental chronometry

    OpenAIRE

    Medina, José M.; Wong, Willy; Díaz, José A.; Colonius, Hans

    2015-01-01

    Mental chronometry encompasses all aspects of time processing in the nervous system and constitutes a standard tool in many disciplines including theoretical and experimental psychology and human neuroscience. Mental chronometry has represented a fundamental approach to elucidate the time course of many cognitive phenomena and their underlying neural circuits over more than a century. Nowadays, mental chronometry continues evolving and expanding our knowledge, and our understanding of the tem...

  2. Toward a Neural Chronometry for the Aesthetic Experience of Music

    OpenAIRE

    Brattico, Elvira; Bogert, Brigitte; Jacobsen, Thomas

    2013-01-01

    Music is often studied as a cognitive domain alongside language. The emotional aspects of music have also been shown to be important, but views on their nature diverge. For instance, the specific emotions that music induces and how they relate to emotional expression are still under debate. Here we propose a mental and neural chronometry of the aesthetic experience of music initiated and mediated by external and internal contexts such as intentionality, background mood, attention, and experti...

  3. Beryllium-7 and lead-210 chronometry of modern soil processes: The Linked Radionuclide aCcumulation model, LRC

    Science.gov (United States)

    Landis, Joshua D.; Renshaw, Carl E.; Kaste, James M.

    2016-05-01

    Soil systems are known to be repositories for atmospheric carbon and metal contaminants, but the complex processes that regulate the introduction, migration and fate of atmospheric elements in soils are poorly understood. This gap in knowledge is attributable, in part, to the lack of an established chronometer that is required for quantifying rates of relevant processes. Here we develop and test a framework for adapting atmospheric lead-210 chronometry (210Pb; half-life 22 years) to soil systems. We propose a new empirical model, the Linked Radionuclide aCcumulation model (LRC, aka "lark"), that incorporates measurements of beryllium-7 (7Be; half-life 54 days) to account for 210Pb penetration of the soil surface during initial deposition, a process which is endemic to soils but omitted from conventional 210Pb models (e.g., the Constant Rate of Supply, CRS model) and their application to sedimentary systems. We validate the LRC model using the 1963-1964 peak in bomb-fallout americium-241 (241Am; half-life of 432 years) as an independent, corroborating time marker. In three different soils we locate a sharp 241Am weapons horizon at disparate depths ranging from 2.5 to 6 cm, but with concordant ages averaging 1967 ± 4 via the LRC model. Similarly, at one site contaminated with mercury (HgT) we find that the LRC model is consistent with the recorded history of Hg emission. The close agreement of Pb, Am and Hg behavior demonstrated here suggests that organo-metallic colloid formation and migration incorporates many trace metals in universal soil processes and that these processes may be described quantitatively using atmospheric 210Pb chronometry. The 210Pb models evaluated here show that migration rates of soil colloids on the order of 1 mm yr-1 are typical, but also that these rates vary systematically with depth and are attributable to horizon-specific processes of leaf-litter decay, eluviation and illuviation. We thus interpret 210Pb models to quantify (i) exposure

  4. About the necessity of the modification of the nuclear chronometry methods in astrophysics and geophysics

    International Nuclear Information System (INIS)

    In practically all known till now methods of nuclear chronometry there were usually taken into account the life-times of only fundamental states of α-radioactive nucleus. But in the processes of nuclear synthesis in stars and under the influence of the constant cosmic radiation on surfaces of planets the excitations of the α-radioactive nuclei are going on. Between them there are the states with the excited α-particles inside the parent nuclei and so with much smaller life-times. And inside the large masses of stellar, terrestrial and meteoric substances the transitions between different internal conditions of radioactive nuclei are accompanied by infinite chains of the γ-radiations with the subsequent γ-absorptions, the further γ-radiations etc. For the description of the α-decay evolution with considering of such excited states and multiple γ-radiations and γ-absorptions inside stars and under the influence of the cosmic radiation on the earth surface we present the quantum-mechanical approach, which is based on the generalized Krylov-Fock theorem. Some simple estimations are also presented. They bring to the conclusion that the usual (non-corrected) 'nuclear clocks' do really indicate not to realistic values but to the upper limits of the durations of the a-decay stellar and planet processes

  5. Timescales of mixing and mobilisation in the Bishop Tuff magma body: Perspectives from diffusion chronometry

    OpenAIRE

    Chamberlain, KJ; Morgan, DJ; Wilson, CJN

    2014-01-01

    We present two-feldspar thermometry and diffusion chronometry from sanidine, orthopyroxene and quartz from multiple samples of the Bishop Tuff, California, to constrain the temperature stratification within the pre-eruptive magma body and the timescales of magma mixing prior to its evacuation. Two-feldspar thermometry yields estimates that agree well with previous Fe-Ti oxide thermometry and gives a ~80 °C temperature difference between the earlier- and later-erupted regions of the magma cham...

  6. Hafnium-tungsten chronometry of angrites and the earliest evolution of planetary objects

    DEFF Research Database (Denmark)

    Markowski, A.; Quitté, G.; Kleine, T.;

    2007-01-01

    Angrites are amongst the oldest basalts in the solar system and their origins are enigmatic, some even proposing the planet Mercury as the parent body (APB). Whatever their exact provenance their chronometry provides insights into early stages of planetary melting and differentiation. We present...... various short-lived chronometers provides evidence that Al, Mn and Hf were homogeneously distributed in the solar nebula, although we cannot rule out the possibility of local small heterogeneities. Contrary to recent proposals, the data are also consistent with the previously determined age of the solar...... system based on Pb- Pb systematics of CAIs. The Hf-W data are discussed in the context of two endmember models for the early differentiation of the angrite parent body. In the first model, core formation occurred at 3-4 Ma after CAIs and both groups of angrites formed by two distinct partial melting...

  7. Crater Count Ages of Young Martian Ray Craters: a Successful Test of the Crater Chronometry System

    Science.gov (United States)

    Hartmann, William K.; Quantin, C.; Werner, S. C.; Popova, O.

    2008-09-01

    McEwen et al. (2005) developed a useful test of crater-count chronometry systems [1]. They argued that fresh-looking, Zunil-style Martian ray craters are the youngest or near-youngest craters in their size ranges. The "McEwen et al. test" is that crater-count ages from small craters (D 10-25 m), superimposed on these "Zunils," should be comparable to the expected formation intervals of these host Zunil-style primaries themselves, typically 1 to a few My. McEwen et al., however, found few or no small superposed craters in MOC frames, and concluded that crater chronometry systems are in error by factors of 700 to 2000. Since then, Malin et al. discovered that 10-25m craters form at essentially the rate we used in our isochron system [2,3,4]. Thus, 10-25m craters should be usable for dating these "Zunils." We re-evaluate the "McEwen et al. test" with HiRise images, studying three young craters they discussed, and five others. In every case we found small-crater populations, giving approximately the expected ages. We conclude that the alleged large errors are incorrect. The semi-independent crater count systems of Neukum and of Hartmann agree with the Malin cratering rate, are internally consistent, and appear to give valid age information within about a factor 2 to 4. We thank the International Space Science Institute (ISSI), Bern, for hosting our working group. [1] McEwen et al. 2005 Icarus,176, 351-381. [2] Malin, M. et al. 2006 Science 314, 1573-1557. [3] Hartmann, W.K. 2007 Icarus, 189, 274-278. [4] Kreslavsky, M.A. 2007 7th Internatl. Conf. on Mars, Abstract 3325.

  8. Measuring inhibitory control in children and adults: brain imaging and mental chronometry.

    Science.gov (United States)

    Houdé, Olivier; Borst, Grégoire

    2014-01-01

    Jean Piaget underestimated the cognitive capabilities of infants, preschoolers, and elementary schoolchildren, and overestimated the capabilities of adolescents and even adults which are often biased by illogical intuitions and overlearned strategies (i.e., "fast thinking" in Daniel Kahneman's words). The crucial question is now to understand why, despite rich precocious knowledge about physical and mathematical principles observed over the last three decades in infants and young children, older children, adolescents and even adults are nevertheless so often bad reasoners. We propose that inhibition of less sophisticated solutions (or heuristics) by the prefrontal cortex is a domain-general executive ability that supports children's conceptual insights associated with more advanced Piagetian stages, such as number-conservation and class inclusion. Moreover, this executive ability remains critical throughout the whole life and even adults may sometimes need "prefrontal pedagogy" in order to learn inhibiting intuitive heuristics (or biases) in deductive reasoning tasks. Here we highlight some of the discoveries from our lab in the field of cognitive development relying on two methodologies used for measuring inhibitory control: brain imaging and mental chronometry (i.e., the negative priming paradigm). We also show that this new approach opens an avenue for re-examining persistent errors in standard classroom-learning tasks. PMID:24994993

  9. Measuring inhibitory control in children and adults: brain imaging and mental chronometry

    Directory of Open Access Journals (Sweden)

    Olivier eHoudé

    2014-06-01

    Full Text Available Jean Piaget underestimated the cognitive capabilities of infants, preschoolers, and elementary schoolchildren, and overestimated the capabilities of adolescents and even adults which are often biased by illogical intuitions and overlearned strategies (i.e., fast thinking in Daniel Kahneman’s words. The crucial question is now to understand why, despite rich precocious knowledge about physical and mathematical principles observed over the last three decades in infants and young children, older children, adolescents and even adults are nevertheless so often bad reasoners. We propose that inhibition of less sophisticated solutions (or heuristics by the prefrontal cortex is a domain-general executive ability that supports children’s conceptual insights associated with more advanced Piagetian stages, such as number conservation and class inclusion. Moreover, this executive ability remains critical throughout the whole life and even adults may sometimes need prefrontal pedagogy in order to learn inhibiting intuitive heuristics (or biases in deductive reasoning tasks. Here we highlight some of the discoveries from our lab in the field of cognitive development relying on two methodologies used for measuring inhibitory control: brain imaging and mental chronometry (i.e., the negative-priming paradigm. We also show that this new approach opens an avenue for re-examining persistent errors in standard classroom-learning tasks.

  10. Complementary Languages

    DEFF Research Database (Denmark)

    Preisler, Bent

    2009-01-01

    The Danish language debate is dominated by two key concepts: ‘domain loss' and its opposite, ‘parallel languages' (parallelsproglighed). The under­stood reference is to the relationship between Danish and English - i.e. the spread of English at the expense of Danish vs. the coexistence of Danish...... society is everywhere unproblematic. A case in point is Higher Education. I will also argue that the recently proposed solution to ‘domain loss' - Danish and English used ‘in parallel', ‘parallel languages' - because it is unrealistic as well as undesirable as a consistent principle - should be replaced...... by an alternative concept that more adequately describes the realities of what adherents of ‘parallel languages' can hope for. The new concept I have dubbed ‘complementary languages' (komplementær­sproglighed). I will explain this concept in the following and contrast it both with ‘parallel languages...

  11. Support for Crater Count Chronometry and Evidence for Obliquity-driven Ice Deposition on Mars

    Science.gov (United States)

    Hartmann, William K.

    2007-10-01

    In December 2006, Malin et al. (Science) reported discovery of small Martian craters forming on Mars in the last 7 years. Diameters are 10 to 20 m for best detections. The formation rate for these craters is within a factor 2-3 of the rates I've used in the isochron system I developed at PSI (2005 Icarus) - which is within the uncertainty limits of factor 2-4 that I have quoted for the system. This supports the conclusion that order-of-magnitude ages can be measured for young, kilometer-scale Martian landforms, by counting small craters. If Malin et al. are right, the method can be refined to considerable precision in the future, by better measurement of small crater production rates. I have applied this dating system to tongue-shaped flows and debris aprons east of Hellas. These apparently involve flow of ice or ice/soil mixtures (Costard et al. 2002 Science). Surface features at lateral topographic scales of 10-20m and 3-6m depth consistently give ages of a few My to a few 10s My on the flow units, and older ages outside the flow units. This is true whether Hartmann, Malin, or Neukum cratering data are used. These ages are just in the range of the last few cycles of high obliquity (Laskar et al. 2002 Nature). Strikingly, the ice features are exactly in one of the two moderate-latitude regions with unusually high ice deposition at high obliquity, according to global climate models by Forget (2007 LPSC, private communication). I conclude that crater count chronometry is viable and we have evidence of localized high rates of ice deposition, and possible water release, on mid-latitude Mars within the last few tens of My.

  12. Complementary and Alternative Medicine

    Science.gov (United States)

    ... Help a Friend Who Cuts? Complementary and Alternative Medicine KidsHealth > For Teens > Complementary and Alternative Medicine Print ... replacement. continue How Is CAM Different From Conventional Medicine? Conventional medicine is based on scientific knowledge of ...

  13. Complementary and Integrative Medicine

    Science.gov (United States)

    ... medical treatments that are not part of mainstream medicine. When you are using these types of care, it may be called complementary, integrative, or alternative medicine. Complementary medicine is used together with mainstream medical ...

  14. Complementary Health Approaches

    Science.gov (United States)

    ... back pain, neck pain, and joint pain or stiffness. NIH Research and Information on Complementary Health Approaches The lead agency at NIH for scientific research on complementary health approaches is the National Center for Complementary and Integrative Health (NCCIH). You can ...

  15. Superlensing using complementary media

    OpenAIRE

    Nguyên, Hoài-Minh

    2015-01-01

    This paper studies magnifying superlens using complementary media. Superlensing using complementary media was suggested by Veselago in [16] and innovated by Nicorovici et al. in [9] and Pendry in [10]. The study of this problem is difficult due to two facts. Firstly, this problem is unstable since the equations describing the phenomena have sign changing coefficients; hence the ellipticity is lost. Secondly, the phenomena associated might be localized resonant, i.e., the field explodes in som...

  16. Complementary and Integrative Therapies

    Science.gov (United States)

    ... claims. No complementary therapy has been proven to cure cancer. If this claim is made, it’s not true. Find out what research has been done. Your doctor can be a good source of this information. 5 Natural does not mean safe. While the idea of ...

  17. Complementary medicine for depression.

    Science.gov (United States)

    Pilkington, Karen; Rampes, Hagen; Richardson, Janet

    2006-11-01

    Surveys have demonstrated that complementary medicine use for depression is widespread, although patterns of use vary. A series of systematic reviews provide a summary of the current evidence for acupuncture, aromatherapy and massage, homeopathy, meditation, reflexology, herbal medicine, yoga, and several dietary supplements and relaxation techniques. The quantity and quality of individual studies vary widely, but research interest in complementary therapies is increasing, particularly in herbal and nutritional products. Major questions are still to be answered with respect to the effectiveness and appropriate role of these therapies in the management of depression. Areas for further research and some of the potential challenges to research design are discussed. Finally, several ongoing developments in information provision on this topic are highlighted. PMID:17144787

  18. Complementary medicine in Europe.

    OpenAIRE

    Fisher, P.; Ward, A.

    1994-01-01

    Complementary or unconventional treatments are used by many doctors and other therapists throughout Europe. The major forms are acupuncture, homoeopathy, manual therapy or manipulation, and phytotherapy or herbal medicine. The relative popularity of therapies differs between countries, but public demand is strong and growing. Regulation of practitioners varies widely: in most countries only registered health professionals may practice, but in the United Kingdom practice is virtually unregulat...

  19. Complementary medicine: common misconceptions.

    OpenAIRE

    Ernst, E

    1995-01-01

    Complementary medicine (CM), defined as health care which lies for the most part outside the mainstream of conventional medicine, is gaining popularity in Britain and elsewhere. In the UK the most prevalent therapies are manipulation (used by 36% of the population), herbalism (24%) homoeopathy (16%) and acupuncture (16%). Due to the heterogeneity of CM, it is often problematic to generalize. The debate about the usefulness of CM is often regrettably emotional, and thus unproductive. In the pu...

  20. Accounting and Accounting Policy

    OpenAIRE

    Demidenko Leonid P.

    2013-01-01

    The article considers essence and contents of accounting policy. Its provides information with respect to main aspects of formation and application of accounting policy in Ukraine. It studies the structure of regulations on accounting policy that were developed in a company. It specifies correlation of accounting policy and organisation of accounting. It explains the determining role of the top manager and chief accountant in formation of accounting policy of a company. It identifies regulati...

  1. Dark energy from complementary graviton

    CERN Document Server

    Abe, Yugo; Kawamura, Yoshiharu

    2016-01-01

    Based on a new kind of complementary principle, we describe physics concerning the cosmological constant problem in the framework of effective field theory and suggest that a dominant part of dark energy can originate from the zero point energy due to another graviton that performs a complementary role vis-a-vis the ordinary one and obtains a tiny mass through the coupling to the vacuum energy of matters.

  2. Generalized Nonlinear Complementary Attitude Filter

    OpenAIRE

    Jensen, Kenneth

    2011-01-01

    This work describes a family of attitude estimators that are based on a generalization of Mahony's nonlinear complementary filter. This generalization reveals the close mathematical relationship between the nonlinear complementary filter and the more traditional multiplicative extended Kalman filter. In fact, the bias-free and constant gain multiplicative continuous-time extended Kalman filters may be interpreted as special cases of the generalized attitude estimator. The correspondence provi...

  3. Integrative Medicine and Complementary and Alternative Therapies

    Science.gov (United States)

    ... 000 this month to find cures. Loading... Integrative Medicine and Complementary and Alternative Therapies Integrative Medicine and Complementary and Alternative Therapies SHARE: Print Glossary ...

  4. Industrial Evolution Through Complementary Convergence

    DEFF Research Database (Denmark)

    Frøslev Christensen, Jens

    2011-01-01

    evidence from the IT security sector, two trajectories of complementary convergence are identified, “lower-order integration”, the integration of different product markets in a sectoral context, and “higher-end integration”, the integration of product markets into the offerings of established industries......The article addresses the dynamics through which product markets become derailed from early product life cycle (PLC)-tracks and engaged in complementary convergence with other product markets or industries. We compare and contrast the theories that can explain, respectively, the PLC and the...... derailing of this cycle into a process of complementary convergence. The article challenges the standard industry conception and proposes a distinction between the emergent industrial sector, the emergent product market (or niche) and the industry as a more well-established entity. Based on empirical...

  5. Complementary Hand Responses Occur in Both Peri- and Extrapersonal Space.

    Directory of Open Access Journals (Sweden)

    Tim W Faber

    Full Text Available Human beings have a strong tendency to imitate. Evidence from motor priming paradigms suggests that people automatically tend to imitate observed actions such as hand gestures by performing mirror-congruent movements (e.g., lifting one's right finger upon observing a left finger movement; from a mirror perspective. Many observed actions however, do not require mirror-congruent responses but afford complementary (fitting responses instead (e.g., handing over a cup; shaking hands. Crucially, whereas mirror-congruent responses don't require physical interaction with another person, complementary actions often do. Given that most experiments studying motor priming have used stimuli devoid of contextual information, this space or interaction-dependency of complementary responses has not yet been assessed. To address this issue, we let participants perform a task in which they had to mirror or complement a hand gesture (fist or open hand performed by an actor depicted either within or outside of reach. In three studies, we observed faster reaction times and less response errors for complementary relative to mirrored hand movements in response to open hand gestures (i.e., 'hand-shaking' irrespective of the perceived interpersonal distance of the actor. This complementary effect could not be accounted for by a low-level spatial cueing effect. These results demonstrate that humans have a strong and automatic tendency to respond by performing complementary actions. In addition, our findings underline the limitations of manipulations of space in modulating effects of motor priming and the perception of affordances.

  6. Complementary Hand Responses Occur in Both Peri- and Extrapersonal Space.

    Science.gov (United States)

    Faber, Tim W; van Elk, Michiel; Jonas, Kai J

    2016-01-01

    Human beings have a strong tendency to imitate. Evidence from motor priming paradigms suggests that people automatically tend to imitate observed actions such as hand gestures by performing mirror-congruent movements (e.g., lifting one's right finger upon observing a left finger movement; from a mirror perspective). Many observed actions however, do not require mirror-congruent responses but afford complementary (fitting) responses instead (e.g., handing over a cup; shaking hands). Crucially, whereas mirror-congruent responses don't require physical interaction with another person, complementary actions often do. Given that most experiments studying motor priming have used stimuli devoid of contextual information, this space or interaction-dependency of complementary responses has not yet been assessed. To address this issue, we let participants perform a task in which they had to mirror or complement a hand gesture (fist or open hand) performed by an actor depicted either within or outside of reach. In three studies, we observed faster reaction times and less response errors for complementary relative to mirrored hand movements in response to open hand gestures (i.e., 'hand-shaking') irrespective of the perceived interpersonal distance of the actor. This complementary effect could not be accounted for by a low-level spatial cueing effect. These results demonstrate that humans have a strong and automatic tendency to respond by performing complementary actions. In addition, our findings underline the limitations of manipulations of space in modulating effects of motor priming and the perception of affordances. PMID:27120470

  7. Parental concerns about complementary feeding

    DEFF Research Database (Denmark)

    Nielsen, Annemette; Michaelsen, Kim F.; Holm, Lotte

    2013-01-01

    Background/objectives:To investigate and analyze differences in parental concerns during earlier and later phases of complementary feeding.Subject/methods:Eight focus group interviews were conducted with 45 mothers of children aged 7 or 13 months. Deductive and inductive coding procedures were...

  8. PERIODIC COMPLEMENTARY BINARY SEQUENCE PAIRS

    Institute of Scientific and Technical Information of China (English)

    XuChengqian; ZhaoXiaoqun

    2002-01-01

    A new set of binary sequences-Periodic Complementary Binary Sequence Pair (PCSP)is proposed .A new class of block design-Difference Family Pair (DFP)is also proposed .The relationship between PCSP and DFP,the properties and exising conditions of PCSP and the recursive constructions for PCSP are given.

  9. PERIODIC COMPLEMENTARY BINARY SEQUENCE PAIRS

    Institute of Scientific and Technical Information of China (English)

    Xu Chengqian; Zhao Xiaoqun

    2002-01-01

    A new set of binary sequences-Periodic Complementary Binary Sequence Pair (PCSP) is proposed. A new class of block design-Difference Family Pair (DFP) is also proposed.The relationship between PCSP and DFP, the properties and existing conditions of PCSP and the recursive constructions for PCSP are given.

  10. Complementary Colours for a Physicist

    Science.gov (United States)

    Babic, Vitomir; Cepic, Mojca

    2009-01-01

    This paper reports on a simple experiment which enables splitting incident light into two different modes, each having a colour exactly complementary to the other. A brief historical development of colour theories and differences in a physicist's point of view with respect to an artist's one is discussed. An experimental system for producing…

  11. A Note on Complementary Medicines

    Science.gov (United States)

    ... Need and When / A Note on Complementary Medicines / Nutrition and the Aging Eye / In The Genes? Searching for Methuselah Winter 2007 Issue: Volume 2 Number 1 Page 17 MedlinePlus | Subscribe | Magazine Information | Contact Us | Viewers & Players Friends of the ...

  12. 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.

  13. A new approach to cosmogenic corrections in 40Ar/39Ar chronometry: Implications for the ages of Martian meteorites

    Science.gov (United States)

    Cassata, W. S.; Borg, L. E.

    2016-08-01

    Anomalously old 40Ar/39Ar ages are commonly obtained from Shergottites and are generally attributed to uncertainties regarding the isotopic composition of the trapped component and/or the presence of excess 40Ar. Old ages can also be obtained if inaccurate corrections for cosmogenic 36Ar are applied. Current methods for making the cosmogenic correction require simplifying assumptions regarding the spatial homogeneity of target elements for cosmogenic production and the distribution of cosmogenic nuclides relative to trapped and reactor-derived Ar isotopes. To mitigate uncertainties arising from these assumptions, a new cosmogenic correction approach utilizing the exposure age determined on an un-irradiated aliquot and step-wise production rate estimates that account for spatial variations in Ca and K is described. Data obtained from NWA 4468 and an unofficial pairing of NWA 2975, which yield anomalously old ages when corrected for cosmogenic 36Ar using conventional techniques, are used to illustrate the efficacy of this new approach. For these samples, anomalous age determinations are rectified solely by the improved cosmogenic correction technique described herein. Ages of 188 ± 17 and 184 ± 17 Ma are obtained for NWA 4468 and NWA 2975, respectively, both of which are indistinguishable from ages obtained by other radioisotopic systems. For other Shergottites that have multiple trapped components, have experienced diffusive loss of Ar, or contain excess Ar, more accurate cosmogenic corrections may aid in the interpretation of anomalous ages. The trapped 40Ar/36Ar ratios inferred from inverse isochron diagrams obtained from NWA 4468 and NWA 2975 are significantly lower than the Martian atmospheric value, and may represent upper mantle or crustal components.

  14. Complementary Basic Education in Tanzania

    OpenAIRE

    Otsu, Kazuko

    2001-01-01

    This paper discusses current development in the Complementary Basic Education program (COBET), which aims to contribute to the provision of alternative learning opportunities for out-of-school children, particularly girls in a non-formal setting. The Ministry of Education and Culture started the program as part of the Basic Education Master Plan (BEMP) in 1999. Unlike traditional primary schools, the COBET centers have no school fees, no uniforms, no corporal punishment and no child labou...

  15. Complementary medicine in rheumatoid arthritis

    OpenAIRE

    F. Atzeni; P Sarzi- Puttini; Lubrano, E

    2011-01-01

    Use of complementary and alternative medicine (CAM) for chronic conditions has increased in recent years. CAM is immensely popular for musculoskeletal conditions and patients suffering from rheumatoid arthritis (RA) frequently try CAM. This review summarises the trial data for or against CAM as a symptomatic treatment for rheumatoid arthritis. Collectively the evidence demonstrates that some CAM modalities show significant promise, e.g. acupuncture, diets, herbal medicine, homoeopathy, massag...

  16. Narrative journalism as complementary inquiry

    OpenAIRE

    Jørgen Jeppesen; Helle Ploug. Hansen

    2011-01-01

    Narrative journalism is a method to craft stories worth reading about real people. In this article, we explore the ability of that communicative power to produce insights complementary to those obtainable through traditional qualitative and quantitative research methods. With examples from a study of journalistic narrative as patient involvement in professional rehabilitation, interview data transcribed as stories are analyzed for qualities of heterogeneity, sensibility, transparency, and ref...

  17. Internet Accounting

    NARCIS (Netherlands)

    Pras, Aiko; Beijnum, van Bert-Jan; Sprenkels, Ron; Párhonyi, Robert

    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

  18. Complementary medicine in rheumatoid arthritis

    Directory of Open Access Journals (Sweden)

    F. Atzeni

    2011-09-01

    Full Text Available Use of complementary and alternative medicine (CAM for chronic conditions has increased in recent years. CAM is immensely popular for musculoskeletal conditions and patients suffering from rheumatoid arthritis (RA frequently try CAM. This review summarises the trial data for or against CAM as a symptomatic treatment for rheumatoid arthritis. Collectively the evidence demonstrates that some CAM modalities show significant promise, e.g. acupuncture, diets, herbal medicine, homoeopathy, massage, supplements. However, for the great majority of these therapies no evidencebased (clinical randomized trials results are available. CAM is usually used in addition to, and not as a substitute for conventional therapies. The motivation of patients to try CAM is complex; the willingness to take control of their healthcare, the desire to try everything available, the mass-media pressure and the erroneous notion that CAM is without risks. In fact, none of these treatments is totally devoid of risks. While the use of complementary and alternative modalities for the treatment of RA continues to increase, rigorous clinical trials examining their efficacy are needed before definitive recommendations regarding the application of these modalities can be made.

  19. [Reactions of patients to complementary medicine].

    Science.gov (United States)

    Bar-Cohen, B; DeKeyser, F; Wagner, N

    2000-10-01

    350 patients attending 11 large out-patient clinics completed questionnaires evaluating attitudes to, and experience with complementary medicine. 129 (36%) respondents reported using complementary medicine. 14% of them used complementary medicine for the current medical problem for which they were attending the clinic. Pain was the most common medical problem for which complementary medicine was used, followed by respiratory problems and cancer. Common therapeutic modalities used were acupuncture, homeopathy, nutrition and herbal medicine. Women, the secular as opposed to the religious, and those with higher education were more apt to use complementary medicine. No differences were found in age, national origin, length of living in Israel, and diet (vegetarian, natural foods or regular diet) between those who used complementary medicine and those who did not. No relationship was found between the use of complementary medicine and perceived poor health status, locus of control, or satisfaction with the doctor-patient relationship. PMID:11062966

  20. Extraterrestrial Matter Chronometry of Sediments

    Science.gov (United States)

    Peucker-Ehrenbrink, B.; Waters, C. A.; Hoffman, P. F.; Kurz, M. D.

    2010-12-01

    Tracer records of extraterrestrial matter (ET) accumulation in sediments suggest that ET accretion rates are reasonable constant on time scales relevant to sediment accumulation in terrestrial and marine environments (1000-100,000 years), except during impact events. Geochemical tracers of ET matter in sediments are therefore informative rate indicators applicable to individual samples. This alleviates the need for interpolating rates between known chronometric tie points. The most sensitive tracers of ET accretion include noble gases, particularly helium, and the heavy platinum group elements osmium, iridium and platinum. Helium and osmium have tell-tale isotope signatures that are sensitive indicators of terrestrial vs. extraterrestrial pedigree. Here we investigate the use of coupled helium-osmium isotope and helium, osmium, iridium and platinum concentration analyses to determine sedimentation rates across Neoproterozoic glacial terminations. Bodiselitsch et al. (Science 308, 2005, 239ff) suggested that significant iridium anomalies at transitions from glacial to postglacial sediments constrain the duration of Neoproterozoic Marinoan glaciation to at least 3, and most likely 12 million years. Our data on Marinoan sections from NW Canada and Namibia reveal no large ET matter anomaly, and support a more nuanced interpretation of coupled geochemical indicators of accretion of ET matter across those transitions. Our records provide insights into environmental changes during periods of Neoproterozoic climate change.

  1. Internet Accounting

    OpenAIRE

    Pras, Aiko; Beijnum, van, B.J.; Sprenkels, Ron; Párhonyi, Robert

    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 ¿what is being paid for¿ and ¿who is being paid¿. With respect to the question ¿what is being paid for¿ a distinction can be made between transport accounting and content accounting. Transport acco...

  2. Narrative journalism as complementary inquiry

    Directory of Open Access Journals (Sweden)

    Jørgen Jeppesen

    2011-10-01

    Full Text Available Narrative journalism is a method to craft stories worth reading about real people. In this article, we explore the ability of that communicative power to produce insights complementary to those obtainable through traditional qualitative and quantitative research methods. With examples from a study of journalistic narrative as patient involvement in professional rehabilitation, interview data transcribed as stories are analyzed for qualities of heterogeneity, sensibility, transparency, and reflexivity. Building on sociological theories of thinking with stories, writing as inquiry, and public journalism as ethnography, we suggest that narrative journalism as a common practice might unfold dimensions of subjective otherness of the self. Aspiring to unite writing in both transparently confrontational and empathetically dialogic ways, the narrative journalistic method holds a potential to expose dynamics of power within the interview.

  3. Superlens from complementary anisotropic metamaterials

    Science.gov (United States)

    Li, G. X.; Tam, H. L.; Wang, F. Y.; Cheah, K. W.

    2007-12-01

    Metamaterials with isotropic property have been shown to possess novel optical properties such as a negative refractive index that can be used to design a superlens. Recently, it was shown that metamaterials with anisotropic property can translate the high-frequency wave vector k values from evanescence to propagating. However, electromagnetic waves traveling in single-layer anisotropic metamaterial produce diverging waves of different spatial frequency. In this work, it is shown that, using bilayer metamaterials that have complementary anisotropic property, the diverging waves are recombined to produce a subwavelength image, i.e., a superlens device can be designed. The simulation further shows that the design can be achieved using a metal/oxide multilayer, and a resolution of 30 nm can be easily obtained in the optical frequency range.

  4. Multiple complementary gas distribution assemblies

    Energy Technology Data Exchange (ETDEWEB)

    Ng, Tuoh-Bin; Melnik, Yuriy; Pang, Lily L; Tuncel, Eda; Nguyen, Son T; Chen, Lu

    2016-04-05

    In one embodiment, an apparatus includes a first gas distribution assembly that includes a first gas passage for introducing a first process gas into a second gas passage that introduces the first process gas into a processing chamber and a second gas distribution assembly that includes a third gas passage for introducing a second process gas into a fourth gas passage that introduces the second process gas into the processing chamber. The first and second gas distribution assemblies are each adapted to be coupled to at least one chamber wall of the processing chamber. The first gas passage is shaped as a first ring positioned within the processing chamber above the second gas passage that is shaped as a second ring positioned within the processing chamber. The gas distribution assemblies may be designed to have complementary characteristic radial film growth rate profiles.

  5. creative accounting

    OpenAIRE

    Horák, Matěj

    2010-01-01

    This bachelor thesis deals with the very actual issue, which is creative accounting. The main goal is to provide a comprehensive view on the issue of creative accounting and clarify this concept. The topic is characterized in detail in the introductory part, followed by a description of the most frequently used techniques with specific examples. The thesis continues with a description of the accounting scandals that are associated with creative accounting (e.g. Enron, Parmalat, Olympus). Part...

  6. 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,...

  7. Creative Accounting

    OpenAIRE

    LI Lin

    2006-01-01

    This dissertation studies the area of creative accounting. The investigation of the literature review initially concerns about the definition, motivations, existence and effect and the involved accounting standards of creative accounting Based upon that, the qualitative research is going to be carried through, with the Finance and Investment students of Nottingham University as participants, in order to capture information of views on creative accounting. Then the important part of the ...

  8. Accounting outsourcing

    OpenAIRE

    Richtáriková, Paulína

    2012-01-01

    The thesis deals with accounting outsourcing and provides a comprehensive explanation of the topic. At first the thesis defines basic concepts (outsourcing, insourcing, offshoring and outplacement) and describes differences between the accounting outsourcing and outsourcing of other business activities. The emphasis is put on a decision whether or not to implement the accounting outsourcing. Thus the thesis describes main reasons why to implement the accounting outsourcing and risks that are ...

  9. Accounting standards

    NARCIS (Netherlands)

    B. Stellinga

    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 companie

  10. Access to complementary medicine via general practice.

    OpenAIRE

    Thomas, K.J.; Nicholl, J P; Fall, M.

    2001-01-01

    BACKGROUND: The popularity of complementary medicine continues to be asserted by the professional associations and umbrella organisations of these therapies. Within conventional medicine there are also signs that attitudes towards some of the complementary therapies are changing. AIM: To describe the scale and scope of access to complementary therapies (acupuncture, chiropractic, homoeopathy, hypnotherapy, medical herbalism, and osteopathy) via general practice in England. DESIGN OF STUDY: A ...

  11. Introducing complementary medicine into the medical curriculum.

    OpenAIRE

    Rampes, H; Sharples, F; Maragh, S; Fisher, P

    1997-01-01

    We surveyed the deans of British medical schools to determine the provision of complementary medicine in the undergraduate curriculum. We also sampled medical students at one British medical school to determine their knowledge of, and views on instruction in, complementary medicine. There is little education in complementary medicine at British medical schools, but it is an area of active curriculum development. Students' levels of knowledge vary widely between different therapies. Most medic...

  12. Special Section: Complementary and Alternative Medicine (CAM):Quiz on Complementary and Alternative Medicine

    Science.gov (United States)

    ... Special Section CAM Quiz on Complementary and Alternative Medicine Past Issues / Winter 2009 Table of Contents For ... low back pain. True False Complementary and alternative medicine (CAM) includes: Meditation Chiropractic Use of natural products, ...

  13. Complementary energy principle for large elastic deformation

    Institute of Scientific and Technical Information of China (English)

    GAO; Yuchen

    2006-01-01

    Using the "base forces" as the fundamental unknowns to determine the state of an elastic system, the complementary energy principle for large elastic deformation is constructed for the conjugate quantities being displacement gradients, which possesses exactly the same form as that of classical linear elasticity. It is revealed that the complementary energy contains deformation part and rotation part.

  14. Complementary neutron flux monitoring system

    International Nuclear Information System (INIS)

    The present work is an example for that, how with modern technical instruments it is possible to compensate disadvantage and to increase technical resources of the old systems, without a change of given system totally with new one. The system detail design and implementation was possible mostly, due to the international conferences and courses organized by IAEA and technical information provided by the agency. The system acts as a complementary to the existing systems for the reactor core neutron flux monitoring AKNP. The new system extends the measurement range of the original AKNP system approximately by two decades. It allows neutron flux to be monitored during refuelling. The system is permitted for use by Bulgarian Nuclear Safety Authority - CUAEPP. The system also calculates the reactivity and thus allows the operator to monitor the criticality condition very precisely. The system calculates also the period of the reactor and has adjustable setpoints at two levels for alarm and pre-alarm, both for counting rate and period. The system sends the analog signals for the counting rate and for the period as well as digital signals for the alarm and pre-alarm to the refueling machine cabin for on-line control. It also produces sound and blinks (LEDs) if any setpoint is reached. It should be mentioned that the refueling machine panel do not need additional power supply and thus high reliability is achieved. The system automatically stores the data for neutron flux, period, reactivity, alarm and prealarm state and value, reactor kinetic parameters(β,λ and source) on hard disk. The stored data can be reviewed very easy and printed. Depending on the hard disk capacity the storage period can be longer than a year. The old system for neutron flux monitoring during refuelling, which operated with 3 removable neutron fission chambers KNT-54 located next to the reactor core is now obsolete and is decommissioned. This have the significant impact on personnel dose

  15. Single-pixel complementary compressive sampling spectrometer

    Science.gov (United States)

    Lan, Ruo-Ming; Liu, Xue-Feng; Yao, Xu-Ri; Yu, Wen-Kai; Zhai, Guang-Jie

    2016-05-01

    A new type of compressive spectroscopy technique employing a complementary sampling strategy is reported. In a single sequence of spectral compressive sampling, positive and negative measurements are performed, in which sensing matrices with a complementary relationship are used. The restricted isometry property condition necessary for accurate recovery of compressive sampling theory is satisfied mathematically. Compared with the conventional single-pixel spectroscopy technique, the complementary compressive sampling strategy can achieve spectral recovery of considerably higher quality within a shorter sampling time. We also investigate the influence of the sampling ratio and integration time on the recovery quality.

  16. Complementary Lidstone Interpolation and Boundary Value Problems

    Directory of Open Access Journals (Sweden)

    Ravi P. Agarwal

    2009-01-01

    Full Text Available We shall introduce and construct explicitly the complementary Lidstone interpolating polynomial P2m(t of degree 2m, which involves interpolating data at the odd-order derivatives. For P2m(t we will provide explicit representation of the error function, best possible error inequalities, best possible criterion for the convergence of complementary Lidstone series, and a quadrature formula with best possible error bound. Then, these results will be used to establish existence and uniqueness criteria, and the convergence of Picard's, approximate Picard's, quasilinearization, and approximate quasilinearization iterative methods for the complementary Lidstone boundary value problems which consist of a (2m+1th order differential equation and the complementary Lidstone boundary conditions.

  17. IBD and Complementary and Alternative Medicine (CAM)

    Science.gov (United States)

    ... Alternative Medicine (CAM) Go Back Complementary and Alternative Medicine (CAM) Email Print + Share Crohn’s disease and ulcerative ... Energy Medicine, and Biologically-Based Practices. Mind-Body Medicine Mind-body medicine is a set of interventions ...

  18. Complementary/Alternative versus Prescription Medications

    OpenAIRE

    J Gordon Millichap

    2016-01-01

    Investigators from the Mayo Clinic, Rochester MN, determined the use of complementary and alternative medicine (CAM) in an outpatient pediatric neurology clinic, and assessed family attitudes toward the efficacy of CAM versus prescription medications.

  19. Complementary medicine and the general practitioner

    OpenAIRE

    Wharton, R; Lewith, G.

    1986-01-01

    The attitudes to complementary medicine of a random sample of general practitioners in Avon were assessed. A questionnaire was sent to 200 general practitioners, of whom 145 responded. The treatments studied were acupuncture, homoeopathy, herbal medicine, spinal manipulation, faith healing, and hypnosis. Of the 145 general practitioners, 55 (38%) had received some training in complementary medicine and 22 (15%) wished to arrange training. Overall, general practitioners knew little about the t...

  20. The leadership team: complementary strengths or conflicting agendas?

    Science.gov (United States)

    Miles, Stephen A; Watkins, Michael D

    2007-04-01

    Senior leadership teams whose members play complementary roles have been chronicled as far back as Homer's account of the Trojan War: Although King Agamemnon commanded the Greek army, Achilles, Odysseus, and Nestor each played a distinct role in defeating Troy. Today, complementary-leadership structures are common and, in some cases, even institutionalized. Think of a CEO concerned mainly with external issues and a COO who focuses internally. The authors describe four kinds of complementarity: task, expertise, cognitive, and role. The two top executives at the software company Adobe Systems, for example, represent the second kind. As CEO, Bruce Chizen draws on his sales and marketing knowledge, while COO Shantanu Narayen adds his engineering and product development expertise. Roberto Goizueta, formerly the CEO of Coca-Cola, and Douglas Ivester, his COO (who later became CEO), were famous examples of the fourth type: Goizueta, the diplomat, maintained good relations with external stakeholders; Ivester, the warrior, drove the company to defeat the competition. Bringing together two or more people with complementary strengths can compensate for the natural limitations of each. But with the benefits comes the risk of confusion, disagreement about priorities, and turf battles. Leadership succession also presents substantial challenges, especially when a COO or president who has worked in a complementary fashion with the CEO moves into the top role. An organization's board of directors and CEO can manage the risks by fostering a shared vision, common incentives, communication, and trust. They can also ensure smooth succession processes in various ways, such as brokering a gradual transfer of responsibilities or allowing the CEO and the COO to share duties as long as they maintain the logic of complementarity. PMID:17432156

  1. Detraditionalisation, gender and alternative and complementary medicines.

    Science.gov (United States)

    Sointu, Eeva

    2011-03-01

    This article is premised on the importance of locating the appeal and meaning of alternative and complementary medicines in the context of gendered identities. I argue that the discourse of wellbeing--captured in many alternative and complementary health practices--is congruent with culturally prevalent ideals of self-fulfilling, authentic, unique and self-responsible subjectivity. The discourse of wellbeing places the self at the centre, thus providing a contrast with traditional ideas of other-directed and caring femininity. As such, involvement in alternative and complementary medicines is entwined with a negotiation of shifting femininities in detraditionalising societies. Simultaneously, many alternative and complementary health practices readily tap into and reproduce traditional representations of caring femininity. It is through an emphasis on emotional honesty and intimacy that the discourse of wellbeing also captures a challenge to traditional ideas of masculinity. Expectations and experiences relating to gender add a further level of complexity to the meaningfulness and therapeutic value of alternative and complementary medicines and underlie the gender difference in the utilisation of holistic health practices. I draw on data from a qualitative study with 44, primarily white, middle-class users and practitioners of varied alternative and complementary medicines in the UK. PMID:21251021

  2. Thyroid Disease and Complementary and Alternative Medicine (CAM)

    Science.gov (United States)

    ... to Donate Thyroid Disease and Complementary and Alternative Medicine (CAM) WHAT IS A THYROID NODULE? The term ... type of evaluation. WHAT IS COMPLEMENTARY AND ALTERNATIVE MEDICINE (CAM)? Complementary and Alternative Medicine (CAM) is defined ...

  3. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

    Full Text Available The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocationof the investments resources in the world. Under the circumstances, there occurs the necessity of a consistent application of the standards on a global level. The financial statements are part of thefinancial reporting process. A set of complete financial statements usually includes a balance sheet,a profit and loss account, a report of the financial item change (which can be presented in various ways, for example as a status of the treasury flows and of the funds flows and those notes, as well as those explanatory situations and materials which are part of the financial statements.

  4. Development Accounting

    OpenAIRE

    Chang-Tai Hsieh; Peter J. Klenow

    2010-01-01

    Researchers have made much progress in the past 25 years in accounting for the proximate determinants of income levels: physical capital, human capital, and Total Factor Productivity (TFP). But we still know little about why these factors vary. We argue that TFP exerts a powerful influence on output not only directly, but also indirectly, through its effect on physical and human capital accumulation. We discuss why TFP varies across countries, highlighting misallocation of inputs across firms...

  5. Payroll accounting

    OpenAIRE

    Andrýsková, Adéla

    2011-01-01

    Abstract Main topic of my thesis is the Payroll Accounting. The work summarizes most of the areas that are related to this topic and the knowledge necessary in calculating the final determination of wages. Beginning the thesis mentions specific chapters from the Labor code which explain the facts about the start, changes and the termination of the employment contract then more detailed description of the arrangements performed outside of the employment contract and then working hours and mini...

  6. Creating a Dialogic Space for Research: A Reading Conference in a Chinese Complementary School

    Science.gov (United States)

    Hancock, Andy

    2016-01-01

    This article draws on research carried out in a Chinese complementary school in Scotland. The research focused on children's experience of learning to read Chinese and on the strategies that they used to support their learning. Here, I provide an account of one particular aspect of this research, namely the creation of a dialogic space for…

  7. Government Accounting

    OpenAIRE

    Ian Ball; Gary Pflugrath

    2012-01-01

    As the current sovereign debt crisis engulfing Europe broadens and threatens to bring down more governments and lead the world into another, potentially very serious, economic slowdown, minimal commentary and public debate has focused on a fundamental problem, and the need to address it. That problem is the deficient – and sometimes fraudulent – accounting practices employed by many governments around the world. A major shortcoming of many governments has been highlighted by the crisis â€...

  8. UNDERSTANDING ACCOUNTS

    OpenAIRE

    Neha Birwal

    2014-01-01

    It's not just accountancy specialists who deal with spreadsheets, and figures, and the financial side of business. It's highly likely that, as a line manager or department head, you're going to have to analyze a spreadsheet at some point, or have some form of financial recording to do as part of your job description. However, if you feel baffled by balance sheets, or confused by cash flow statements, then read on. This article will take you through the basics of finance for...

  9. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

    Hvordan redegør man troværdigt for noget så diffust som en hel nations udledning af drivhusgasser? Det undersøger denne afhandling i et etnografisk studie af hvordan Danmarks drivhusgasregnskab udarbejdes, rapporteres og kontrolleres. Studiet trækker på begreber og forståelser fra 'Science & Tech...... & Technology Studies', og bidrager med begrebet 'infrastrukturel accountability' til nye måder at forstå og tænke om det arbejde, hvormed højt specialiserede praksisser dokumenterer og redegør for kvaliteten af deres arbejde....

  10. Complementary Theories to Supply Chain Management Revisited

    DEFF Research Database (Denmark)

    Halldorsson, Arni; Hsuan, Juliana; Kotzab, Herbert

    2015-01-01

    Purpose – The aim of this paper is to identify ways by which the theorizing of supply chain management (SCM) takes place, with particular attention to complementary theories. SCM suffers as well as benefits from a “conceptual slack”. Design/methodology/approach – The nature of SCM is discussed, and...... or using complementary theories to advancing understanding of SCM can benefit from the five building blocks of theorizing SCM proposed in the paper. Practical implications – Theoretical principles in SCM are not only used to describe practical problems but also to “produce the world”; supply chains...

  11. Arithmetic, mutually unbiased bases and complementary observables

    International Nuclear Information System (INIS)

    Complementary observables in quantum mechanics may be viewed as Frobenius structures in a dagger monoidal category, such as the category of finite dimensional Hilbert spaces over the complex numbers. On the other hand, their properties crucially depend on the discrete Fourier transform and its associated quantum torus, requiring only the finite fields that underlie mutually unbiased bases. In axiomatic topos theory, the complex numbers are difficult to describe and should not be invoked unnecessarily. This paper surveys some fundamentals of quantum arithmetic using finite field complementary observables, with a view considering more general axiom systems.

  12. Polish Complementary Schools in Iceland and England

    Science.gov (United States)

    Zielinska, Malgorzata; Kowzan, Piotr; Ragnarsdóttir, Hanna

    2014-01-01

    Since 2004, the opening of labour markets has spurred a considerable number of Poles to emigrate e.g. to Iceland and England. Families with school age children have had the challenge of adapting to foreign environments and school systems. Polish complementary schools have played an important, albeit ambivalent, role in this process. Through focus…

  13. Black Hole Complementary Principle and Noncommutative Membrane

    International Nuclear Information System (INIS)

    In the spirit of black hole complementary principle, we have found the noncommutative membrane of Scharzchild black holes. In this paper we extend our results to Kerr black hole and see the same story. Also we make a conjecture that spacetimes are noncommutative on the stretched membrane of the more general Kerr-Newman black hole.

  14. Evidence Based Complementary Intervention for Insomnia

    OpenAIRE

    Lopez, Dr. Hassen H.; Bracha, Adam S.; Bracha, Dr. Stefan

    2002-01-01

    Increasing scientific evidence point to a non-pharmacological complementary treatment for insomnia: white noise. Its presentation has been shown to induce sleep in human neonates and adults, probably by reducing the signal-to-noise ratio of ambient sound. White noise may be a simple, safe, cost-effective alternative to hypnotic medication in many psychiatric disorders, especially acute stress disorder and PTSD.

  15. Building on basic metagenomics with complementary technologies

    OpenAIRE

    Warnecke, Falk; Hugenholtz, Philip

    2007-01-01

    Metagenomics, the application of random shotgun sequencing to environmental samples, is a powerful approach for characterizing microbial communities. However, this method only represents the cornerstone of what can be achieved using a range of complementary technologies such as transcriptomics, proteomics, cell sorting and microfluidics. Together, these approaches hold great promise for the study of microbial ecology and evolution.

  16. Complementary and Alternative Therapies for Down Syndrome

    Science.gov (United States)

    Roizen, Nancy J.

    2005-01-01

    In their role as committed advocates, parents of children with Down syndrome have always sought alternative therapies, mainly to enhance cognitive function but also to improve their appearance. Nutritional supplements have been the most frequent type of complementary and alternative therapy used. Cell therapy, plastic surgery, hormonal therapy,…

  17. Complementary Schools, Past, Present and Future

    Science.gov (United States)

    Li, Wei

    2006-01-01

    Complementary schools for immigrant and ethnic minority children in the UK have been an important socio-political, educational movement in the country for nearly half a century. They have made a major impact on the lives of thousands of children of different ethnic backgrounds, attracted public debates vis-a-vis the government's involvement in…

  18. Complementary and alternative medicine for multiple sclerosis.

    Science.gov (United States)

    Schwarz, S; Knorr, C; Geiger, H; Flachenecker, P

    2008-09-01

    We analyzed characteristics, motivation, and effectiveness of complementary and alternative medicine in a large sample of people with multiple sclerosis. A 53-item survey was mailed to the members of the German Multiple Sclerosis Society, chapter of Baden-Wuerttemberg. Surveys of 1573 patients (48.5 +/- 11.7 years, 74% women, duration of illness 18.1 +/- 10.5 years) were analyzed. In comparison with conventional medicine, more patients displayed a positive attitude toward complementary and alternative medicine (44% vs 38%, P job, and higher education (P < 0.05). Compared with conventional therapies, complementary and alternative medicine rarely showed unwanted side effects (9% vs 59%, P < 0.00001). A total of 52% stated that the initial consultation with their physician lasted less than 15 min. To conclude, main reasons for the use of complementary and alternative medicine include the high rate of side effects and low levels of satisfaction with conventional treatments and brief patients/physicians contacts. PMID:18632773

  19. The right to traditional, complementary, and alternative health care

    Directory of Open Access Journals (Sweden)

    Maria Stuttaford

    2014-04-01

    Full Text Available Background: State parties to human rights conventions and declarations are often faced with the seemingly contradictory problem of having an obligation to protect people from harmful practices while also having an obligation to enable access to culturally appropriate effective healing. As people increasingly migrate across the globe, previous distinctions between ‘traditional’ and ‘complementary and alternative medicine’ practices are being transcended. There are connections across transnational healing pathways that link local, national, and global movements of people and knowledge. Objective: This paper contributes to the development of the concept and practice of the right to health in all its forms, exploring the right to traditional, complementary, and alternative health (R2TCAH across different contexts. Design: The paper draws on four settings – England, South Africa, Kenya, and Jordan – and is based on key informant interviews and a literature review undertaken in 2010, and updated in 2013. The paper begins by reviewing the international legal context for the right to health. It then considers legal and professional regulations from the global north and south. Results: Additional research is needed to establish the legal basis, compare regulatory frameworks, and explore patient and provider perspectives of regulation. This leads to being able to make recommendations on how to balance protection from harm and the obligation to ensure culturally appropriate services. Such an exploration must also challenge Western theories of human rights. Key concepts, such as individual harm, consent, and respect of the autonomy of the individual already established and recognised in international health law, could be adopted in the development of a template for future comparative research. Conclusions: Exploration of the normative content of the right to health in all its forms will contribute to supporting traditional, complementary, and

  20. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    When design research builds on design practice, it may contribute to both theory and practice of design in ways richer than research that treats design as a topic. Such research, however, faces several tensions that it has to negotiate successfully in order not to lose its character as research. ...... accountability is introduced to who and what is discussed. The purpose of the paper is to enable a richer and nuanced discussion of practice based methods in design research.......When design research builds on design practice, it may contribute to both theory and practice of design in ways richer than research that treats design as a topic. Such research, however, faces several tensions that it has to negotiate successfully in order not to lose its character as research....... This paper looks at constructive design research which takes the entanglement of theory and practice as its hallmark, and uses it as a test case in exploring how design researchers can work with theory, methodology, and practice without losing their identity as design researchers. The crux of practice...

  1. How quantum correlations improve complementary predictions

    International Nuclear Information System (INIS)

    Full text: If there are correlations between two qubits then the results of the measurement on one of them can help to predict measurement results on the other one. It is an interesting question what can be predicted about the results of two complementary projective measurements on the first qubit. To quantify these predictions complementary knowledge is used. A non-trivial constraint restricting them is derived. For any mixed state and for arbitrary measurements the knowledges are bounded by a factor depending only on the maximal violation of Bell's inequalities. This bound can be used to characterize a decoherence in quantum channel. This result is experimentally verified on two-photon Werner states prepared by means of spontaneous parametric down-conversion. Further, an extension of this concept to three and more qubits is discussed. (author)

  2. Complementary arsenic speciation methods: A review

    Science.gov (United States)

    Nearing, Michelle M.; Koch, Iris; Reimer, Kenneth J.

    2014-09-01

    The toxicity of arsenic greatly depends on its chemical form and oxidation state (speciation) and therefore accurate determination of arsenic speciation is a crucial step in understanding its chemistry and potential risk. High performance liquid chromatography with inductively coupled mass spectrometry (HPLC-ICP-MS) is the most common analysis used for arsenic speciation but it has two major limitations: it relies on an extraction step (usually from a solid sample) that can be incomplete or alter the arsenic compounds; and it provides no structural information, relying on matching sample peaks to standard peaks. The use of additional analytical methods in a complementary manner introduces the ability to address these disadvantages. The use of X-ray absorption spectroscopy (XAS) with HPLC-ICP-MS can be used to identify compounds not extracted for HPLC-ICP-MS and provide minimal processing steps for solid state analysis that may help preserve labile compounds such as those containing arsenicsbnd sulfur bonds, which can degrade under chromatographic conditions. On the other hand, HPLC-ICP-MS is essential in confirming organoarsenic compounds with similar white line energies seen by using XAS, and identifying trace arsenic compounds that are too low to be detected by XAS. The complementary use of electrospray mass spectrometry (ESI-MS) with HPLC-ICP-MS provides confirmation of arsenic compounds identified during the HPLC-ICP-MS analysis, identification of unknown compounds observed during the HPLC-ICP-MS analysis and further resolves HPLC-ICP-MS by identifying co-eluting compounds. In the complementary use of HPLC-ICP-MS and ESI-MS, HPLC-ICP-MS helps to focus the ESI-MS selection of ions. Numerous studies have shown that the information obtained from HPLC-ICP-MS analysis can be greatly enhanced by complementary approaches.

  3. Complementary and Alternative Therapies in ALS

    OpenAIRE

    Bedlack, Richard S.; Joyce, Nanette; Carter, Gregory T.; Pagononi, Sabrina; Karam, Chafic

    2015-01-01

    Given the severity of their illness and lack of effective disease modifying agents, it is not surprising that most patients with ALS consider trying complementary and alternative therapies. Some of the most commonly considered alternative therapies include special diets, nutritional supplements, cannabis, acupuncture, chelation and energy healing. This chapter reviews these in detail. We also describe 3 models by which physicians may frame discussions about alternative therapies: paternalism,...

  4. Two way street – complementary methods

    OpenAIRE

    Tews, Ivo; Cooper, Jon

    2015-01-01

    The 2014 CCP4 Study Weekend, held at the University of Nottingham, covered the subject of complementary methods. While CCP4 meetings generally cycle through the main crystallography software topics of data processing, phasing, molecular replacement and refinement, memorable meetings in the past were also held on topics such as macromolecular complexes (2006) and low-resolution structure determination (2008). The topic of the 2014 meeting reflected the fact that various methods can complement ...

  5. ICT, Complementary Firm Strategies and Firm Performance

    OpenAIRE

    Rasel, Fabienne

    2016-01-01

    This doctoral thesis analyses from different perspectives the relationship between information and communication technologies (ICT), complementary firm strategies and firm performance. One chapter examines the role of ICT and decentralized workplace organization for productivity. Two chapters analyse the association between firms' ICT use, international trade activities and productivity. The empirical analyses are based on data from firms located in Germany from the manufacturing or service s...

  6. Mind-Body Medicine Practices in Complementary and Alternative Medicine

    Science.gov (United States)

    ... Education Visitor Information RePORT NIH Fact Sheets Home > Mind-Body Medicine Practices in Complementary and Alternative Medicine Small Text Medium Text Large Text Mind-Body Medicine Practices in Complementary and Alternative Medicine ...

  7. TWO APPROACHES TO IMPROVING THE CONSISTENCY OF COMPLEMENTARY JUDGEMENT MATRIX

    Institute of Scientific and Technical Information of China (English)

    XuZeshui

    2002-01-01

    By the transformation relations between complementary judgement matrix and reciprocal judgement matrix ,this paper proposes two methods for improving the consistency of complementary judgement matrix and gives two simple practical iterative algorithms. These two algorithms are easy to implement on computer,and the modified complementary judgement matrices remain most information that original matrix contains. Thus the methods supplement and develop the theory and methodology for improving consistency of complementary judgement matrix.

  8. The locations and types of complementary activities on Slovene highways

    Directory of Open Access Journals (Sweden)

    Boris Jagodič

    1994-01-01

    Full Text Available The article is a summary of a few chapters of the research The locations and types of complementary activities on Slovene highways. The number of complementary locations, regulations concerning construction and types of complementary locations are thoroughly discussed. Emphasis is given to the modification of criteria, which apply to the positioning of complementary activities on highways, amongst other because of characteristics of the terrain and the polycentric pattern of settlements.

  9. Complementary arsenic speciation methods: A review

    Energy Technology Data Exchange (ETDEWEB)

    Nearing, Michelle M., E-mail: michelle.nearing@rmc.ca; Koch, Iris, E-mail: koch-i@rmc.ca; Reimer, Kenneth J., E-mail: reimer-k@rmc.ca

    2014-09-01

    The toxicity of arsenic greatly depends on its chemical form and oxidation state (speciation) and therefore accurate determination of arsenic speciation is a crucial step in understanding its chemistry and potential risk. High performance liquid chromatography with inductively coupled mass spectrometry (HPLC–ICP-MS) is the most common analysis used for arsenic speciation but it has two major limitations: it relies on an extraction step (usually from a solid sample) that can be incomplete or alter the arsenic compounds; and it provides no structural information, relying on matching sample peaks to standard peaks. The use of additional analytical methods in a complementary manner introduces the ability to address these disadvantages. The use of X-ray absorption spectroscopy (XAS) with HPLC–ICP-MS can be used to identify compounds not extracted for HPLC–ICP-MS and provide minimal processing steps for solid state analysis that may help preserve labile compounds such as those containing arsenic-sulfur bonds, which can degrade under chromatographic conditions. On the other hand, HPLC–ICP-MS is essential in confirming organoarsenic compounds with similar white line energies seen by using XAS, and identifying trace arsenic compounds that are too low to be detected by XAS. The complementary use of electrospray mass spectrometry (ESI–MS) with HPLC–ICP-MS provides confirmation of arsenic compounds identified during the HPLC–ICP-MS analysis, identification of unknown compounds observed during the HPLC–ICP-MS analysis and further resolves HPLC–ICP-MS by identifying co-eluting compounds. In the complementary use of HPLC–ICP-MS and ESI–MS, HPLC–ICP-MS helps to focus the ESI–MS selection of ions. Numerous studies have shown that the information obtained from HPLC–ICP-MS analysis can be greatly enhanced by complementary approaches. - Highlights: • HPLC–ICP-MS is the most common method used for arsenic speciation. • HPLC limitations include

  10. Complementary arsenic speciation methods: A review

    International Nuclear Information System (INIS)

    The toxicity of arsenic greatly depends on its chemical form and oxidation state (speciation) and therefore accurate determination of arsenic speciation is a crucial step in understanding its chemistry and potential risk. High performance liquid chromatography with inductively coupled mass spectrometry (HPLC–ICP-MS) is the most common analysis used for arsenic speciation but it has two major limitations: it relies on an extraction step (usually from a solid sample) that can be incomplete or alter the arsenic compounds; and it provides no structural information, relying on matching sample peaks to standard peaks. The use of additional analytical methods in a complementary manner introduces the ability to address these disadvantages. The use of X-ray absorption spectroscopy (XAS) with HPLC–ICP-MS can be used to identify compounds not extracted for HPLC–ICP-MS and provide minimal processing steps for solid state analysis that may help preserve labile compounds such as those containing arsenic-sulfur bonds, which can degrade under chromatographic conditions. On the other hand, HPLC–ICP-MS is essential in confirming organoarsenic compounds with similar white line energies seen by using XAS, and identifying trace arsenic compounds that are too low to be detected by XAS. The complementary use of electrospray mass spectrometry (ESI–MS) with HPLC–ICP-MS provides confirmation of arsenic compounds identified during the HPLC–ICP-MS analysis, identification of unknown compounds observed during the HPLC–ICP-MS analysis and further resolves HPLC–ICP-MS by identifying co-eluting compounds. In the complementary use of HPLC–ICP-MS and ESI–MS, HPLC–ICP-MS helps to focus the ESI–MS selection of ions. Numerous studies have shown that the information obtained from HPLC–ICP-MS analysis can be greatly enhanced by complementary approaches. - Highlights: • HPLC–ICP-MS is the most common method used for arsenic speciation. • HPLC limitations include

  11. The Fresnel-Weyl complementary transformation

    Institute of Scientific and Technical Information of China (English)

    Xie Chuan-Mei; Fan Hong-Yi

    2012-01-01

    Based on the newly developed coherent-entangled state representation,we propose the so-called Fresnel-Weyl complementary transformation operator.The new operator plays the roles of both Fresnel transformation (for (a1 - a2)/√2)and the Weyl transformation (for (a1 + a2)/√2).Physically,(a1 - a2)/√2 and (a1 + a2)/√2 could be a symmetric beamsplitter's two output fields for the incoming fields a1 and a2.We show that the two transformations are concisely expressed in the coherent-entangled state representation as a projective operator in the integration form.

  12. An analytical study of mismatched complementary media

    CERN Document Server

    Zhu, Lin; Ma, Hongru

    2016-01-01

    Complementary media (CM) interacting with arbitrarily situated obstacles are usually less discussed. In this paper, an analytical framework based on multiple scattering theory is established for analyzing such a mismatched case. As examples, CM-based devices, i.e., a superlens and superscatterer, are discussed. From an analysis, the cancellation mechanism of the mismatched CM is studied. In addition, numerical results are provided for illustration. Moreover, further study shows that such cancellation effects might rely on specific conditions. Actually, the conclusions are not restricted to any specific frequencies; they could be extended to many other areas including applications to active cloaking, antennas, and wireless power transfer.

  13. The Fresnel—Weyl complementary transformation

    International Nuclear Information System (INIS)

    Based on the newly developed coherent-entangled state representation, we propose the so-called Fresnel—Weyl complementary transformation operator. The new operator plays the roles of both Fresnel transformation (for (a1 − a2)/√2) and the Weyl transformation (for (a1 + a2)/√2). Physically, (a1 − a2)/√2 and (a1 + a2)/√2 could be a symmetric beamsplitter's two output fields for the incoming fields a1 and a2. We show that the two transformations are concisely expressed in the coherent-entangled state representation as a projective operator in the integration form

  14. Complementary alternative medicine and nuclear medicine

    International Nuclear Information System (INIS)

    Complementary alternative medicines (CAMs), including food supplements, are taken widely by patients, especially those with cancer. Others take CAMs hoping to improve fitness or prevent disease. Physicians (and patients) may not be aware of the potential side-effects and interactions of CAMs with conventional treatment. Likewise, their known physiological effects could interfere with radiopharmaceutical kinetics, producing abnormal treatment responses and diagnostic results. Nuclear medicine physicians are encouraged to question patients on their intake of CAMs when taking their history prior to radionuclide therapy or diagnosis. The potential effect of CAMs should be considered when unexpected therapeutic or diagnostic results are found. (orig.)

  15. Action Accounting 'Untying the Accountancy Knot

    OpenAIRE

    Luby, Alice

    2011-01-01

    Action Accounting ‘ Untying the Accountancy Know’ is an innovative cross-faculty collaboration to develop e-learning activities to enhance and improve the learning experiences of students. The cross-faculty Action Accounting project team was established in 2008 and includes accountancy lecturers from the College of Business and the College of Arts and Tourism as well as members of the Learning Support Services and the Learning Teaching & Technology Centre. Accounting lecturers had observed...

  16. Organization of Financial Accounting

    OpenAIRE

    Шпак, Валентин Аркадійович

    2016-01-01

    Organization of financial accounting that is grounded on principles of financial reporting has been considered. The relation between accounting objects and accounts has been researched. Approaches towards solving problems of organization of financial accounting have been described.

  17. 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...

  18. Complementary and alternative medicine in developmental disabilities.

    Science.gov (United States)

    Brown, Kelly A; Patel, Dilip R

    2005-11-01

    Developmental disabilities (DD) are defined as a diverse group of severe chronic conditions due to mental and/or physical impairments. Individuals with developmental disabilities have difficulty with major life activities including language, mobility, and learning. Developmental disabilities can begin anytime during development--from prenatal up to 22 years of age, and the disability usually lasts throughout a person's lifetime. Autism spectrum disorders, cerebral palsy, mental retardation, and attention deficit hyperactivity disorder are common conditions falling within the definition of developmental disabilities. Complementary and alternative medicine (CAM) is becoming increasingly utilized in the general population for treatment of everything from the common cold to complex and chronic medical conditions. This article reviews the prevalence of different types of CAM used for various developmental disabilities. PMID:16391450

  19. Abrasive water jet: a complementary tool

    International Nuclear Information System (INIS)

    The abrasive water jet is a powerful cutting tool, whose main advantages lie in the absence of thermal effects and the capability of cutting highly thick materials. Compared with Laser, the abrasive water jet allows the cutting of a larger range of thicknesses and a wider variety of materials such as: ornamental stones, metals, polymers, composites, wood, glass ceramics. The application of this technology has suffered and extensive growth, with successful applications in varied industrial sectors like the automotive, aerospace, textile, metalworking, ornamental stones, etc. The present communication aims at introducing the abrasive water jet as a complementary tool to laser cutting, presenting its advantages by showing some documented examples of pieces cut for different industries. (Author) 5 refs

  20. Threefold Complementary Approach to Holographic QCD

    Energy Technology Data Exchange (ETDEWEB)

    Brodsky, Stanley J. [SLAC National Accelerator Lab., Menlo Park, CA (United States); de Teramond, Guy F. [Univ. of Costa Rica, San Jose (Costa Rica); Dosch, Hans Gunter [Inst. for Theoretical Physics, Heidelberg (Germany)

    2013-12-27

    A complementary approach, derived from (a) higher-dimensional anti-de Sitter (AdS) space, (b) light-front quantization and (c) the invariance properties of the full conformal group in one dimension leads to a nonperturbative relativistic light-front wave equation which incorporates essential spectroscopic and dynamical features of hadron physics. The fundamental conformal symmetry of the classical QCD Lagrangian in the limit of massless quarks is encoded in the resulting effective theory. The mass scale for confinement emerges from the isomorphism between the conformal group andSO(2,1). This scale appears in the light-front Hamiltonian by mapping to the evolution operator in the formalism of de Alfaro, Fubini and Furlan, which retains the conformal invariance of the action. Remarkably, the specific form of the confinement interaction and the corresponding modification of AdS space are uniquely determined in this procedure.

  1. [Complementary medicine--Jewish medical ethics].

    Science.gov (United States)

    Katz, Yisrae; Schiff, Elad

    2011-08-01

    In Israel, as in the Western world, the use of different methods of complementary and alternative medicine ICAM) is spreading. CAM raises ethical questions of concern to healthcare providers and to the public: Can physicians recommend a treatment that has no scientific evidence? Should the government include such therapies in the health budget? Can complementary therapists receive protection against lawsuits if their treatment is recognized? The purpose of this article is to present a Jewish perspective on these issues. The fundamental sources that deal with the subject are based on the approach of rabbinic authorities toward unproven medicine, as expressed in the "Mishnah" and "Talmud" (200-500 C.E). The great Jewish scholar who discusses the subject in detail is Maimonides (1135-1204), who defines what "medicine" is and claims that medicine has to rely on reason or experience. Contemporary Jewish commentators present their position based on the interpretation of Maimonides' texts. In this article we claim that treatments can be divided into four groups, each group having a different halachic status: (1) Treatment that might be dangerous--should not be used. (2) Treatment that is safe--can be used, but has no other special status. (3) Treatment recognized by alternative therapists--has consequences for the observant Jew, such as laws of Kashrut and Shabbat. (4) Treatment that was tested and proven using modern medical methods has public significance--the therapist is entitled to legal defense if he made a reasonable mistake; the government can consider funding such treatment using public money. This article presents the Jewish halachic sources upon which we propose an ethical-practical approach to CAM. PMID:21939123

  2. Conducting systematic reviews of complementary and alternative medicine: common pitfalls.

    Science.gov (United States)

    Wider, Barbara; Boddy, Kate

    2009-12-01

    Systematic reviews (SRs) are considered the best tools for summarizing the evidence for or against the effectiveness of health care interventions. The principles and methods of SRs apply equally to both, mainstream and complementary/alternative medicine (CAM). Certain challenges are, however, more commonly encountered in CAM or even specific to it; this article is aimed at raising awareness of these among systematic reviewers. When searching for literature, specific issues relating to specialist databases, indexing, access, foreign language studies, and certain forms of publication bias need to be considered. Researchers also need to be aware of the difficulties of comparing CAM studies and address the variability between studies. CAM modalities are highly diversified and great variations exist in the standardization of herbal products and other dietary supplements. Individualization of treatment as well as different classifications of disease and different diagnostic methods need to be addressed. Expectation bias is high in CAM, and finding appropriate controls and blinding are often challenging. It is important that these issues are taken into account early on in the planning stages of an SR so that proper consideration can be given to the search strategies, inclusion/exclusion criteria and methods of analysis with the overall aim of reducing bias. PMID:19942632

  3. Complementary home mechanical ventilation techniques. SEPAR Year 2014.

    Science.gov (United States)

    Chiner, Eusebi; Sancho-Chust, José N; Landete, Pedro; Senent, Cristina; Gómez-Merino, Elia

    2014-12-01

    This is a review of the different complementary techniques that are useful for optimizing home mechanical ventilation (HMV). Airway clearance is very important in patients with HMV and many patients, particularly those with reduced peak cough flow, require airway clearance (manual or assisted) or assisted cough techniques (manual or mechanical) and suctioning procedures, in addition to ventilation. In the case of invasive HMV, good tracheostomy cannula management is essential for success. HMV patients may have sleep disturbances that must be taken into account. Sleep studies including complete polysomnography or respiratory polygraphy are helpful for identifying patient-ventilator asynchrony. Other techniques, such as bronchoscopy or nutritional support, may be required in patients on HMV, particularly if percutaneous gastrostomy is required. Information on treatment efficacy can be obtained from HMV monitoring, using methods such as pulse oximetry, capnography or the internal programs of the ventilators themselves. Finally, the importance of the patient's subjective perception is reviewed, as this may potentially affect the success of the HMV. PMID:25138799

  4. Complementary and Alternative Medicine Treatment Options for Otitis Media

    Science.gov (United States)

    Marom, Tal; Marchisio, Paola; Tamir, Sharon Ovnat; Torretta, Sara; Gavriel, Haim; Esposito, Susanna

    2016-01-01

    Abstract Otitis media (OM) has numerous presentations in children. Together with conventional medical therapies aimed to prevent and/or treat OM, a rising number of complementary and alternative medicine (CAM) treatment options can be offered. Since OM is common in children, parents may ask healthcare professionals about possible CAM therapies. Many physicians feel that their knowledge is limited regarding these therapies, and that they desire some information. Therefore, we conducted a literature review of CAM therapies for OM, taking into account that many of these treatments, their validity and efficacy and have not been scientifically demonstrated. We performed a search in MEDLINE (accessed via PubMed) using the following terms: “CAM” in conjunction with “OM” and “children. Retrieved publications regarding treatment of OM in children which included these terms included randomized controlled trials, prospective/retrospective studies, and case studies. The following CAM options for OM treatment in children were considered: acupuncture, homeopathy, herbal medicine/phytotherapy, osteopathy, chiropractic, xylitol, ear candling, vitamin D supplement, and systemic and topical probiotics. We reviewed each treatment and described the level of scientific evidence of the relevant publications. The therapeutic approaches commonly associated with CAM are usually conservative, and do not include drugs or surgery. Currently, CAM is not considered by physicians a potential treatment of OM, as there is limited supporting evidence. Further studies are warranted in order to evaluate the potential value of CAM therapies for OM. PMID:26871802

  5. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

    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

  6. 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.

  7. Complementary Barrier Infrared Detector (CBIRD) Contact Methods

    Science.gov (United States)

    Ting, David Z.; Hill, Cory J.; Gunapala, Sarath D.

    2013-01-01

    The performance of the CBIRD detector is enhanced by using new device contacting methods that have been developed. The detector structure features a narrow gap adsorber sandwiched between a pair of complementary, unipolar barriers that are, in turn, surrounded by contact layers. In this innovation, the contact adjacent to the hole barrier is doped n-type, while the contact adjacent to the electron barrier is doped p-type. The contact layers can have wider bandgaps than the adsorber layer, so long as good electrical contacts are made to them. If good electrical contacts are made to either (or both) of the barriers, then one could contact the barrier(s) directly, obviating the need for additional contact layers. Both the left and right contacts can be doped either n-type or ptype. Having an n-type contact layer next to the electron barrier creates a second p-n junction (the first being the one between the hole barrier and the adsorber) over which applied bias could drop. This reduces the voltage drop over the adsorber, thereby reducing dark current generation in the adsorber region.

  8. Complementary Electromagnetic Non-Destructive Evaluation

    Science.gov (United States)

    Tian, Gui Yun; Wilson, John; Morozov, Maxim

    2011-06-01

    The use of non-destructive evaluation (NDE) for defect detection and failure prediction in structures and specimens is widespread in energy industries, aimed at ageing power plants and pipelines, material degradation, fatigue and radiation damage, etc. At present there are no suitable electromagnetic NDE methods for the measurement and characterization of material degradation, in irradiated samples in particular, which is very important and timely for the nuclear power industry in the UK. This paper reports recent developments in the field of electromagnetic (EM) NDE at Newcastle University, including pulsed eddy current (PEC), pulsed magnetic flux leakage (PMFL), magnetic Barkhausen emission (MBE) and magneto-acoustic emission (MAE). As different EM methods have different strengths, an integrative EM framework is introduced. Case studies through the second round robin tests organized by the Universal Network for Magnetic Non-Destructive Evaluation (UNMNDE), representing eighteen leading research groups worldwide in the area of electromagnetic NDE, are reported. Twelve samples with different ageing times and rolling reduction ratios were tested using different magnetic methods among the UNMNDE members. Based on the studies, the complementary characteristics of electromagnetic techniques for NDE are discussed.

  9. Coordinating Complementary Waveforms for Sidelobe Suppression

    CERN Document Server

    Dang, Wenbing; Howard, Stephen; Moran, William; Calderbank, Robert

    2012-01-01

    We present a general method for constructing radar transmit pulse trains and receive filters for which the radar point-spread function in delay and Doppler, given by the cross-ambiguity function of the transmit pulse train and the pulse train used in the receive filter, is essentially free of range sidelobes inside a Doppler interval around the zero-Doppler axis. The transmit pulse train is constructed by coordinating the transmission of a pair of Golay complementary waveforms across time according to zeros and ones in a binary sequence P. The pulse train used to filter the received signal is constructed in a similar way, in terms of sequencing the Golay waveforms, but each waveform in the pulse train is weighted by an element from another sequence Q. We show that a spectrum jointly determined by P and Q sequences controls the size of the range sidelobes of the cross-ambiguity function and by properly choosing P and Q we can clear out the range sidelobes inside a Doppler interval around the zero- Doppler axis...

  10. Pet birds II. Complementary diagnostic procedures

    International Nuclear Information System (INIS)

    Microscopical examinations are useful in detecting bacteria from droppings and body fluids. Antimicrobial susceptibility tests are also used to perform antimicrobial therapy. Parasitological examinations can also be done on pet birds. Hematological examinations are not very common because of the difficulties in determining the normal serum values that might vary by species and sexes. The vena cutanea ulnaris is the best vein for drawing blood from a pet bird but nail clipping for this purpose is also widely used. The most common and basic complementary examination method is radiology. Birds can be radiographed without anesthesia. Ventrodorsal and latero-lateral pictures are required. The right positioning and setting the adequate values is the most important. Contrast radiographs can also be made on birds. Endoscopy is widely used for sex determination but also can be used for the examination of abdominal organs. Ultrasound examination of pet birds is not a common method because of the difficulties provided by the air sacs. ECG is not a widely used method either because of the high heart beat frequency of birds. Other methods such as necropsy, cytological, histological and toxicological examinations can also be performed on pet birds

  11. Risk, pregnancy and complementary and alternative medicine.

    Science.gov (United States)

    Mitchell, Mary

    2010-05-01

    Since the 1990's sociologists such as Giddens and Beck have highlighted the complexities of contemporary western societies in relation to risk. The "risk society" is one in which the advantages of scientific and technological developments are overshadowed with risks and dangers: leading to a world dominated by anxiety and uncertainty. Although a complex set of interrelated phenomena the risk society can be summarised under three main changes: including globalisation, scepticism about expert knowledge, Thompson: 27 and the degree of autonomy individuals have in our detraditionalised society to determine their own life choices (Beck: 13). The discourses of the "risk society" inevitably impact on women during pregnancy and the potential influence this discourse may have in relation to healthcare choices, particularly in the field of complementary and alternative medicine (CAM) are explored. In this paper it is argued that the apparently growing use of CAM during pregnancy and childbirth could be interpreted as a response by women to these discourses, that decisions made with regard to CAM may signify a desire for personal fulfilment and a need for autonomy and active participation in healthcare during pregnancy and childbirth. PMID:20347843

  12. Fusing complementary images for pavement cracking measurements

    International Nuclear Information System (INIS)

    Cracking is a major pavement distress that jeopardizes road serviceability and traffic safety. Automated pavement distress survey (APDS) systems have been developed using digital imaging technology to replace human surveys for more timely and accurate inspections. Most APDS systems require special lighting devices to illuminate pavements and prevent shadows of roadside objects that distort cracks in the image. Most artificial lighting devices are laser based, and are either hazardous to unprotected people or require dedicated power supplies on the vehicle. This study was aimed to develop a new imaging system that can scan pavement surface at highway speed and determine the level of severity of pavement cracking without using any artificial lighting. The new system consists of dual line-scan cameras that are installed side by side to scan the same pavement area as the vehicle moves. Cameras are controlled with different exposure settings so that both sunlit and shadowed areas can be visible in two separate images. The paired images contain complementary details useful for reconstructing an image in which the shadows are eliminated. This paper intends to present (1) the design of the dual line-scan camera system, (2) a new calibration method for line-scan cameras to rectify and register paired images, (3) a customized image-fusion algorithm that merges the multi-exposure images into one shadow-free image for crack detection, and (4) the results of the field tests on a selected road over a long period. (paper)

  13. Complementary therapies: the appeal to general practitioners.

    Science.gov (United States)

    Eastwood, H L

    2000-07-17

    Pragmatism--among consumers seeking a cure and among general practitioners seeking clinical results and more patients--is not a complete explanation for the burgeoning of complementary and alternative medicine (CAM) in Western societies. Instead, this growth is substantially a result of pervasive and rapid social change, alternatively termed 'globalisation' and 'postmodernisation'. Globalisation and postmodernisation are creating a new social reality, of which a prominent characteristic is the proliferation of consumer choice. GPs are enmeshed in this social change and subject to the trend to greater choice--both their patients' and their own. On the one hand, GPs are reacting to social change as "economic pragmatists", responding to consumers' increasing demand for CAM. On the other hand, GPs themselves are acting as agents of social change by acknowledging the limitations of orthodox biomedical treatments and promoting CAM as part of their service delivery. Lack of scientific validation of CAM has not prevented GPs' use of such therapies. The phrase "clinical legitimacy" can be seen as a trump card that overrides "scientific legitimacy". It is the shibboleth of a postmodern movement among GPs towards healing and the "art" of medicine, as opposed to the "science" of medicine per se. PMID:10937039

  14. Complementary resistive switches for passive nanocrossbar memories.

    Science.gov (United States)

    Linn, Eike; Rosezin, Roland; Kügeler, Carsten; Waser, Rainer

    2010-05-01

    On the road towards higher memory density and computer performance, a significant improvement in energy efficiency constitutes the dominant goal in future information technology. Passive crossbar arrays of memristive elements were suggested a decade ago as non-volatile random access memories (RAM) and can also be used for reconfigurable logic circuits. As such they represent an interesting alternative to the conventional von Neumann based computer chip architectures. Crossbar architectures hold the promise of a significant reduction in energy consumption because of their ultimate scaling potential and because they allow for a local fusion of logic and memory, thus avoiding energy consumption by data transfer on the chip. However, the expected paradigm change has not yet taken place because the general problem of selecting a designated cell within a passive crossbar array without interference from sneak-path currents through neighbouring cells has not yet been solved satisfactorily. Here we introduce a complementary resistive switch. It consists of two antiserial memristive elements and allows for the construction of large passive crossbar arrays by solving the sneak path problem in combination with a drastic reduction of the power consumption. PMID:20400954

  15. ABACC's nuclear accounting area

    International Nuclear Information System (INIS)

    The functions and activities of the Brazilian-Argentine Agency for the Accounting and Control of Nuclear Materials (ABACC) accounting area is outlined together with a detailed description of the nuclear accounting system used by the bilateral organization

  16. Identifying Codes in the Complementary Prism of Cycles

    OpenAIRE

    Cappelle, Marcia R.; Coelho, Erika M. M.; Coelho, Hebert; Penso, Lucia D.; Rautenbach, Dieter

    2015-01-01

    We show that an identifying code of minimum order in the complementary prism of a cycle of order $n$ has order $7n/9+\\Theta(1)$. Furthermore, we observe that the clique-width of the complementary prism of a graph of clique-width $k$ is at most $4k$, and discuss some algorithmic consequences.

  17. Office of Cancer Complementary and Alternative Medicine (OCCAM)

    Science.gov (United States)

    The Office of Cancer Complementary and Alternative Medicine (OCCAM) is an office of the National Cancer Institute (NCI) in the Division of Cancer Treatment and Diagnosis. OCCAM is responsible for NCI’s research agenda in complementary and alternative medicine (CAM) as it relates to cancer prevention, diagnosis, treatment, and symptom management.

  18. Formation of adaptive system complementary AIC and related industries Ukraine

    OpenAIRE

    GONCHAROV V.N.; Martynov, A. A.

    2014-01-01

    The preconditions of the formation of adaptive complementary development of agribusiness as a system factor in ensuring a stable economic development of the national economic system. Formed model adaptive control complementary development agribusiness and related sectors of the economy of Ukraine.

  19. Delphi Accounts Receivable Module

    Data.gov (United States)

    Department of Transportation — Delphi accounts receivable module contains the following data elements, but are not limited to customer information, cash receipts, line of accounting details, bill...

  20. Complementary and Alternative Medicine for Osteoporosis

    Science.gov (United States)

    Hejazi, Zahra Alsadat; Namjooyan, Forough; Khanifar, Marjan

    2016-01-01

    Background: A systemic skeletal disease is characterized by low bone mass and micro-architectural deterioration with a consequent increase in bone fragility and susceptibility to fracture. Asia has the highest increment in the elderly population; therefore, osteoporotic fracture should be a noticeable health issue. The incidence rate of hip fractures in Asia could rise to 45% by the year 2050. Complementary and alternative medicine (CAM) is a group of various medical and health care systems, practices, and products that are not presently considered as part of formal medicine. CAMs have been described as “diagnosis, treatment, and/or prevention which complements mainstream medicine as a holistic, subjective and various natural approaches to medical problems by contributing to a common whole, satisfying claims not met by orthodoxy, or diversifying the conceptual frameworks of medicine”. Methods: Peer-reviewed publications were identified through a search in Scopus, Science Direct, Cochrane, PubMed, and Google scholar using keywords “osteopenia”, “osteoporosis”, “menopause”, “CAM”, “phytoestrogens”, “phytotherapy” and “herbal medicine”. The search was completed in July 2015 and was limited to articles published in English. Relevant articles were identified based on the expertise and clinical experience of the authors. Results: We categorized our results in different classifications including: lifestyle modifications (cigarette, alcohol, exercise and food regimen), supportive cares (intake supplements including vitamin D, C and K), treatments synthetic (routine and newer options for hormone replacement and none hormonal therapies) and natural options (different types of CAM including herbal medicines, yoga and chiropractic). Conclusion: Established osteoporosis is difficult to treat because bone density has fallen below the fracture threshold and trabecular elements may have been lost. Antiresorptive agents can be used to prevent further

  1. Nutritional Properties of Enriched Local Complementary Flours

    Directory of Open Access Journals (Sweden)

    W.R. Compaoré

    2011-02-01

    Full Text Available This study aimed to identify the nutritional, functional, sensory and microbiological profile of experimental nutritional flours, produced with local products in Burkina Faso. The raw materials included maize (Zea mays, millet (Pennisetum glaucum and rice (Oryza sativa. Local ingredients were pulps of Adansonia digitata and Parkia biglobosa and seeds of Cucurbita maxima and Moringa oleifera. Three formula were developed, the first (F1 with maize, the second (F2 with rice and the last (F3 with millet. Each of these cereals was mixed with predetermined portions of seeds and pulps in order to obtain enriched flour. Nutritional, microbiological and functional analysis and the acceptability criteria of these enriched flours were assessed and compared to Misola (F4, the existing local complementary flour. The fat content of experimental flours were respectively in the first (F1, second (F2 and third formula (F3 15.91±0.01%, 11.82±0.02% and 17.02±0.02%. The carbohydrate range was 65.46±0.06%, 70.81±0.01% and 64.51±0.01% for F1, F2 and F3, while the energetic value is higher than recommended (453.07±0.05, 424.56±0.03 and 458.96±0.05 kcal respectively for F1, F2 and F3. Functional characteristics indicated the good viscosity (117, 119 and 121 mm/30 sec for F1, F2 and F3 least gelation (9, 6 and 7% and water absorption capacity (2, 4 and 1 g/g. Trained sensory evaluation panellists gore the enriched flour porridge a score of acceptable. These enriched flours have great potential as a weaning food in resource-poor and technologically under-developed countries.

  2. Abrasive water jet: a complementary tool

    Directory of Open Access Journals (Sweden)

    Duarte, J. P.

    1998-04-01

    Full Text Available The abrasive water jet is a powerful cutting tool, whose main advantages lie in the absence of thermal effects and the capability of cutting highly thick materials. Compared with Laser, the abrasive water jet allows the cutting of a larger range of thicknesses and a wider variety of materials such as: ornamental stones, metals, polymers, composites, wood, glass and ceramics. The application of this technology has suffered an extensive growth, with successful applications in varied industrial sectors like the automotive, aerospace, textile, metalworking, ornamental stones, etc. The present communication aims at introducing the abrasive water jet as a complementary tool to laser cutting, presenting its advantages by showing some documented examples of pieces cut for different industries.

    O jacto de água abrasivo é uma poderosa ferramenta de corte, tendo como principais vantagens a ausência de processo térmico e permitir o corte de elevadas espessuras. Comparativamente com o laser o jacto de água abrasivo permite cortar uma maior gama de espessuras, e uma maior diversidade de materiais: rochas ornamentais, metais, polimeros, compósitos, madeiras, vidro e cerâmicos. A aplicação desta tecnologia tem sofrido um crescimento acentuado, existindo aplicações de sucesso nos mais variados sectores industriáis como a indústria automóvel, aeroespacial, têxtil, metalomecânica e rochas ornamentáis. Esta comunição pretende apresentar o corte por jacto de agua abrasivo como uma ferramenta de corte complementar ao corte por laser, apresentando as suas vantagens documentadas através de alguns exemplos de peças executadas para as diferentes indústrias.

  3. Accountability, California Style: Counting or Accounting?

    Science.gov (United States)

    Russell, Michael; Higgins, Jennifer; Raczek, Anastasia

    2004-01-01

    Across the nation and at nearly all levels of our educational system, efforts to hold schools accountable for student learning dominate strategies for improving the quality of education. At both the national and state level, student testing stands at the center of educational accountability programs, such that schools are effectively held…

  4. National accounting and capital

    OpenAIRE

    John M. Hartwick

    2012-01-01

    National Accounting and Capital presents definitive solutions to current problems in national accounting practice. Professor Hartwick deals expertly with problems in accounting natural capital, financial capital and skills capital and communicates his solutions in specially designed national accounting tables or matrices.

  5. Kenya : Accounting and Auditing

    OpenAIRE

    World Bank

    2001-01-01

    This report assesses accounting and auditing practices in Kenya in relation to the requirements of the International Accounting Standards (IASs) issued by the International Accounting Standards Board (IASB), and the International Standards on Auditing (ISAs) issued by the International Federation of Accountants (IFAC). The report addresses the institutional capacity needed to ensure compli...

  6. Complementary Safety Margin Assessment. Final Report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2011-10-15

    On March 11, 2011, a large part of the Japanese eastern coastal area was devastated by an earthquake, followed by an immense tsunami. As a result, thousands of people were killed, injured or made homeless. In the days that followed, the situation was further complicated because of the failing nuclear reactors on the Fukushima coast. The local environment suffered from radioactive releases, requiring evacuation zones, and generating international concerns about nuclear safety. In the wake of this disaster the European Union decided to assess safety on all operating nuclear reactors in its member states. This safety evaluation initiated by the European Union focusses on extreme natural hazards, beyond the standard safety evaluations which regularly have to be performed to demonstrate the safety of a nuclear power plant. Consequences of these extreme hazards for the Borssele NPP have been evaluated based on available safety analyses, supplemented by engineering judgement. In this way, the robustness of the existing plant has been assessed and possible measures to further increase the safety margins have been identified. This document presents the results of the Complementary Safety margin Assessment (CSA) performed for the NPP Borssele. The distinct difference between this report and former risk analysis reports in general and the existing Safety Report of the NPP Borssele is that the maximum resistance of the plant against redefined and more challenging events has been investigated, whereas traditionally the plant design is investigated against certain events that are determined on a historical basis. This different approach requires different analyses and studies, which in turn presents new insights into the robustness of the plant. This document has been prepared in the short time period between June 1 and October 31, 2011. If more time had been granted for this study, some of the subjects could have been pursued in greater depth. The EPZ project team has been

  7. Responsive complementary feeding in rural Bangladesh.

    Science.gov (United States)

    Moore, Anna C; Akhter, Sadika; Aboud, Frances E

    2006-04-01

    reinforcing her forceful behaviour. Thus, the responsive feeding framework, once operationalized, has the potential to identify specific behaviours that support or impede mother-child interaction during complementary feeding. PMID:16223552

  8. Fraudulent activities in accounting

    OpenAIRE

    Fábriová, Kristína

    2014-01-01

    This thesis is focused on fraudulent activities in accounting. The aim of this thesis is to analyze current cases of accounting fraud and examine motives for committing accounting fraud, identify methods used by companies to commit accounting fraud and reasons why these fraud cases were not revealed sooner. The thesis is divided into two parts -- theoretical and practical. First part provides theoretical introduction to the topic of fraudulent activities in accounting and describes various me...

  9. Accounting Regulation in Ukraine

    OpenAIRE

    Hora, Michal; Chyzevska, Ludmila

    2013-01-01

    The aim of the paper is to evaluate the regulation and organization of accounting in Ukraine under the changes in the national economic system development and impact of IFRS implementation. The system of legal regulation of accounting in Ukraine is presented by five levels, each comprised of a number of corresponding subjects of regulation and documents. Typical Chart of Accounts is evidence of the continental accounting model in Ukraine. The accounting standards provide freedom of choice as ...

  10. Fair value accounting

    OpenAIRE

    Shamkuts, Volha, 1977-

    2010-01-01

    The thesis is devoted to fair value accounting. Fair value accounting implies that assets and liabilities get measured and reported in firm´s financial statements at their market value. The purpose of the thesis is to analyze the conceptual foundations of fair value accounting. The thesis is organized in the following way. First, origins and development of fair value accounting are discussed. Second, overview of fair value accounting is presented. The overview includes de...

  11. ACCOUNTING SERVICES MANAGEMENT

    OpenAIRE

    Elena Ioniță

    2012-01-01

    Accounting services are mainly used by small or medium-sized companies that do not have their own accounting departments, records being performed by specialized firms which cater to several customers. The role of accounting is to provide a series of information necessary to back up significant decisions. Thus, the information provided by the accounting service are the basis of the decision making process both inside and outside the company. Accounting has to be understood as an information sy...

  12. Assessing in financial account

    OpenAIRE

    VACKOVÁ, Lenka

    2008-01-01

    The aim of this thesis is to define possibilities of valuation and their impacts on the function of accounting. Furthermore the comparison of valuation methods within the czech accounting standards with international standards (IAS/IFRS). Valuation is metodical element which has huge influence on use value of information provided by accounting system. It affects the predicative capability of accounting information, mainly the items in accounting document. Monetary expression of company assets...

  13. Regulation of traditional and complementary medicinal products in Malaysia

    Directory of Open Access Journals (Sweden)

    Jayaraj P

    2010-01-01

    Full Text Available In Malaysia, mainly there are three complimentary systems of medicine practiced they are the traditional Malay, Chinese and Indian systems. The traditional herbal medicines and their preparations have been widely used in Malaysia for thousands of years. The pervasive use of complementary medicines raises several concerns. Many of these arise because most complementary medicines are not licensed as medicines, and therefore evidence of quality, efficacy and safety is not required before marketing. In this paper, I would like to present an overview of the characteristics of regulation, quality and registration of traditional and complementary medicinal (TCM products in Malaysia.

  14. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

    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

  15. Measuring the internationalisation of EU corporate R&D: a novel complementary use of statistical sources

    OpenAIRE

    Cozza, Claudio

    2010-01-01

    The report summarises the main results of a research activity aimed at testing a novel approach for the measurement of EU business R&D internationalisation. Such approach is based on the complementary use of two different sources of data: on the one hand, statistical data from private R&D expenditure taken from national surveys (BERD); on the other hand, data collected from companies' annual reports and accounts (as in the EU Industrial R&D Investment Scoreboard). The main objectives of the s...

  16. Introducing Complementary/Alternative Strategies in a Baccalaureate Curriculum.

    Science.gov (United States)

    Pepa, Carole Anne; Russell, Cynthia Ann

    2000-01-01

    An undergraduate nursing course explores healing strategies based on mind-body-spirit connections. It examines research on the efficacy of these alternative/complementary methods and their health care policy implications. (SK)

  17. Pathways to Healing: Person-centered Responses to Complementary Services

    OpenAIRE

    Johnson, Mary B.; Bertrand, Sharon W.; Fermon, Barbara; Coleman, Julie Foley

    2014-01-01

    Objectives: This research study assessed perceived changes in quality-of-life measures related to participation in complementary services consisting of a variety of nontraditional therapies and/or programs at Pathways: A Health Crisis Resource Center in Minneapolis, Minnesota. Design: Survey data were used to assess perceived changes participants ascribed to their experience with complementary services at Pathways. Quantitative data analysis was conducted using participant demographics togeth...

  18. Waveguide Bandpass Filters made of Thick Complementary Small Resonators

    OpenAIRE

    Mancera, Laura Maria Pulido; Doello, Juan Domingo Baena

    2014-01-01

    We explore the potential use of complementary split ring resonators (csrr's) and complementary spirals of two and three turns (csr2 and csr3) to design very compact waveguide filters. We demonstrate its passband response in an experimental and computational form. Besides, it is shown that the design process can be highly simplified by means of a new waveguide model that reduce full wave numerical simulations. Thus, it is possible to design waveguide filters with lengths equal to the thickness...

  19. Regulation of traditional and complementary medicinal products in Malaysia

    OpenAIRE

    Jayaraj P

    2010-01-01

    In Malaysia, mainly there are three complimentary systems of medicine practiced they are the traditional Malay, Chinese and Indian systems. The traditional herbal medicines and their preparations have been widely used in Malaysia for thousands of years. The pervasive use of complementary medicines raises several concerns. Many of these arise because most complementary medicines are not licensed as medicines, and therefore evidence of quality, efficacy and safety is not required before marketi...

  20. Supramolecular Assembly of Complementary Cyanine Salt J-Aggregates

    KAUST Repository

    Li, Zhong’an

    2015-09-09

    An understanding of structure–property relationships in cyanine dyes is critical for their design and application. Anionic and cationic cyanines can be organized into complementary cyanine salts, offering potential building blocks to modulate their intra/intermolecular interactions in the solid state. Here, we demonstrate how the structures of these complementary salts can be tuned to achieve highly ordered J-type supramolecular aggregate structures of heptamethine dyes in crystalline solids.

  1. The image of accountants

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne;

    2009-01-01

    accountant appeared as a more hedonistic person. Overall, the changes observed reflect changes in wider social practice from modernity, through high modernity, to hyper-modernity. Research limitations/implications - The image of the accountants has implications for the development of the accounting......Purpose - The aim of this paper is to investigate the extent to which a profound change in the image of accountants can be seen in the discourse used in accounting software adverts that have appeared in the professional publications of the Chartered Institute of Management Accountants over the last...... four decades. Design/methodology/approach - Methodologically, the paper draws from Barthes' work on the rhetoric of images and Giddens' work on modernity. By looking at accounting software adverts, an attempt is made to investigate the image of the accountant produced by the discourse of the adverts...

  2. Keeping Books of Account

    OpenAIRE

    2009-01-01

    Books of account are a record of a company’s income and spending. These records may be kept in paper or electronic form. The books of account contain the information for preparing the company’s annual financial statements.

  3. Accounting Qualities in Practice

    OpenAIRE

    Lennon, Niels Joseph Jerne

    2013-01-01

    There is a tendency in accounting theory, both external reporting and management accounting, to express a representational ideal. This to be understood in the sense that accounting information, independent on whether it is reported externally or used for control purposes internally, ought to represent something underlying, whether this is revenue, costs, performance or other things inscribed in the accounting information. In some cases the underlying is not an object, but a ...

  4. Goals and Psychological Accounting

    OpenAIRE

    Koch, Alexander K.; Nafziger, Julia

    2011-01-01

    We model how people formulate and evaluate goals to overcome self-control problems. People often attempt to regulate their behavior by evaluating goal-related outcomes separately (in narrow psychological accounts) rather than jointly (in a broad account). To explain this evidence, our theory of endogenous narrow or broad psychological accounts combines insights from the literatures on goals and mental accounting with models of expectations-based reference-dependent preferences. By formulating...

  5. Ethics in management accounting

    OpenAIRE

    Marian TAICU

    2010-01-01

    In the knowledge based economy, accounting information in general, and cost information in particular acquire increased importance. The quality of accounting information can be affected by the non-compliance with professional ethical requirements. In relation to the management accounting, the law provides a higher degree of freedom for the organization and presentation of the information, as compared to the financial accounting. Due to the importance of the information supplied, management ac...

  6. Making Collaborative Innovation Accountable

    DEFF Research Database (Denmark)

    Sørensen, Eva

    The public sector is increasingly expected to be innovative, but the prize for a more innovative public sector might be that it becomes difficult to hold public authorities to account for their actions. The article explores the tensions between innovative and accountable governance, describes the...... foundation for these tensions in different accountability models, and suggest directions to take in analyzing the accountability of collaborative innovation processes....

  7. Problematising accounting for biodiversity

    OpenAIRE

    Michael John Jones; Jill Frances Solomon

    2013-01-01

    Purpose – This paper seeks to problematise “accounting for biodiversity” and to provide a framework for analysing and understanding the role of accounting in preserving and enhancing biodiversity on Planet Earth. The paper aims to raise awareness of the urgent need to address biodiversity loss and extinction and the need for corporations to discharge accountability for their part in the current biodiversity crisis by accounting for their biodiversity-related strategies and policies. Such acco...

  8. The Accountability Bind

    OpenAIRE

    Katrina Bulkley

    2001-01-01

    Charter schools involve a trading of autonomy for accountability. This accountability comes through two forces—markets through the choices of parents and students, and accountability to government through the writing of contracts that must be renewed for schools to continue to operate. Charter schools are supposed to be more accountable for educational performance than traditional public schools because authorizers have the ability to revoke charter contracts. Here, I focus on one central com...

  9. Cambodia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

    This report provides an assessment of accounting and auditing practices within the corporate sector in Cambodia with reference to the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB), and the International Standards on Auditing (ISA) issued by the International Federation of Accountants (IFAC). This assessment is positioned wi...

  10. Poland : Accounting and Auditing

    OpenAIRE

    World Bank

    2002-01-01

    This report provides an assessment of accounting and auditing practices in Poland using international standards as a benchmark, while focusing on the institutional framework and application of given standards. In the recent past, Poland has taken steps in reducing the gap between Polish Accounting Regulations and International Accounting Standards. This is demonstrated in the provisions of...

  11. Colombia : Accounting and Auditing

    OpenAIRE

    World Bank

    2003-01-01

    This report is based on the findings of a review of accounting and auditing standards and practices in Colombia. The review exercise focused mainly on the strengths and weaknesses of the institutional framework that supports a corporate financial reporting system in the country. The current legal and regulatory requirements on accounting have led to issuance of conflicting accounting stand...

  12. Lithuania : Accounting and Auditing

    OpenAIRE

    World Bank

    2002-01-01

    This assessment of accounting and auditing standards and practices in Lithuania was focuses on the strengths and weaknesses of the institutional arrangements needed to observe International Accounting Standards (IAS) and International Standards on Auditing (ISA). Financial reporting and accounting by Lithuanian enterprises are currently governed by laws and other regulations issued in 1992...

  13. Managerial Accounting. Study Guide.

    Science.gov (United States)

    Plachta, Leonard E.

    This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…

  14. Accounting Education in Crisis

    Science.gov (United States)

    Turner, Karen F.; Reed, Ronald O.; Greiman, Janel

    2011-01-01

    Almost on a daily basis new accounting rules and laws are put into use, creating information that must be known and learned by the accounting faculty and then introduced to and understood by the accounting student. Even with the 150 hours of education now required for CPA licensure, it is impossible to teach and learn all there is to learn. Over…

  15. Accountability in Health Care

    DEFF Research Database (Denmark)

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

    adjustment of such frameworks. In this article we present a framework for analyzing accountability within health care. The paper makes use of the concept of "accountability regime" to signify the combination of different accountability forms, directions and functions at any given point in time. We show...

  16. 76 FR 38404 - National Center for Complementary & Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2011-06-30

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary & Alternative Medicine... personal privacy. Name of Committee: National Center for Complementary and Alternative Medicine Special... Shau, PhD, Scientific Review Officer, National Center for Complementary and Alternative...

  17. 77 FR 58402 - National Center for Complementary & Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2012-09-20

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary & Alternative Medicine... personal privacy. Name of Committee: National Center for Complementary and Alternative Medicine Special...., Scientific Review Officer, National Center For Complementary and Alternative Medicine, National Institutes...

  18. 76 FR 59707 - National Center for Complementary & Alternative Medicine; Notice of Closed Meetings

    Science.gov (United States)

    2011-09-27

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary & Alternative Medicine... personal privacy. Name of Committee: National Center for Complementary and Alternative Medicine Special... of Committee: National Center for Complementary and Alternative Medicine Special Emphasis...

  19. 75 FR 65498 - National Center for Complementary & Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2010-10-25

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary & Alternative Medicine... personal privacy. Name of Committee: National Center for Complementary and Alternative Medicine Special... Complementary and Alternative Medicine, National Institutes of Health, HHS) Dated: October 15, 2010. Jennifer...

  20. 78 FR 66755 - National Center for Complementary & Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2013-11-06

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary & Alternative Medicine... personal privacy. Name of Committee: National Center for Complementary and Alternative Medicine Special..., National Center for Complementary, & Alternative Medicine, NIH, 6707 Democracy Blvd., Suite 401,...

  1. 76 FR 79201 - National Center for Complementary & Alternative Medicine; Notice of Closed Meetings

    Science.gov (United States)

    2011-12-21

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary & Alternative Medicine... personal privacy. Name of Committee: National Center for Complementary and Alternative Medicine Special... Officer, Office of Scientific Review, National Center for Complementary & Alternative Medicine, NIH,...

  2. 75 FR 57970 - National Center for Complementary & Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2010-09-23

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary & Alternative Medicine... personal privacy. Name of Committee: National Center for Complementary and Alternative Medicine Special... Officer, Office of Scientific Review, National Center for Complementary, & Alternative Medicine, NIH,...

  3. 76 FR 16433 - National Center for Complementary & Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2011-03-23

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary & Alternative Medicine... personal privacy. Name of Committee: National Center for Complementary and Alternative Medicine Special... Complementary and Alternative Medicine, National Institutes of Health, HHS) Dated: March 17, 2011. Jennifer...

  4. 78 FR 37836 - National Center for Complementary & Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2013-06-24

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary & Alternative Medicine... personal privacy. Name of Committee: National Center for Complementary and Alternative Medicine Special... Complementary and Alternative Medicine, National Institutes of Health, HHS) Dated: June 18, 2013. Michelle...

  5. 76 FR 35227 - National Center for Complementary & Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2011-06-16

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary & Alternative Medicine... personal privacy. Name of Committee: National Center for Complementary and Alternative Medicine Special... Review, National Center for Complementary, and Alternative Medicine, NIH, 6707 Democracy Blvd., Suite...

  6. 75 FR 6039 - National Center for Complementary & Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2010-02-05

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary & Alternative Medicine... personal privacy. Name of Committee: National Center for Complementary and Alternative Medicine Special.... 93.213, Research and Training in Complementary and Alternative Medicine, National Institutes...

  7. 77 FR 24971 - National Center for Complementary & Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2012-04-26

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary & Alternative Medicine... personal privacy. Name of Committee: National Center for Complementary and Alternative Medicine Special... . Name of Committee: National Center for Complementary and Alternative Medicine Special Emphasis...

  8. 77 FR 31862 - National Center for Complementary & Alternative Medicine; Notice of Closed Meetings

    Science.gov (United States)

    2012-05-30

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary & Alternative Medicine... personal privacy. Name of Committee: National Center for Complementary and Alternative Medicine Special..., National Center for Complementary and Alternative Medicine, NIH, 6707 Democracy Blvd., Suite 401,...

  9. 76 FR 10913 - National Center for Complementary & Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2011-02-28

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary & Alternative Medicine... personal privacy. Name of Committee: National Center for Complementary and Alternative Medicine Special... of Scientific Review, National Center for Complementary & Alternative Medicine, NIH, 6707...

  10. 78 FR 47328 - National Center for Complementary & Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2013-08-05

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary & Alternative Medicine... personal privacy. Name of Committee: National Center for Complementary and Alternative Medicine Special..., National Center For Complementary and Alternative Medicine, National Institutes of Health, 6707...

  11. 76 FR 27651 - National Center for Complementary & Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2011-05-12

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary & Alternative Medicine... personal privacy. Name of Committee: National Center for Complementary and Alternative Medicine Special... Review, National Center for Complementary & Alternative Medicine, NIH, 6707 Democracy Blvd., Suite...

  12. GREEN PHARMACY: AN ALTERNATIVE AND COMPLEMENTARY MEDICINE

    Directory of Open Access Journals (Sweden)

    Neeta Shivakumar*, Pushpa Agrawal and Praveen Kumar Gupta

    2013-02-01

    Full Text Available The people in India have an outstanding knowledge of medicinal plants acquired over centuries. A passion for studying medicinal plants is evident both in folk and scholarly traditions. The indigenous mode of understanding and using plants is different from the modern scientific way. It includes botanical, medical and astrological elements. This is the basis of green pharmacy. Indians obviously care for medicinal plants because they know so many of them, so much about them and have worked extensively on their application. It is a remarkable fact that the use of medicinal plants is still a living tradition in the form of a million village-based folk carriers. These traditional birth attendants, bonesetters, herbal healers and wandering monks are invisible to policy makers and therefore not taken into account as a public health resource. Apart from these specialised folk healers there are also millions of women and elders with traditional knowledge of food and nutrition and herbal home-remedies. However, the revitalisation of this vast and diverse folk tradition does not appear on the Governments agenda. Here is an attempt to introduce these traditional knowledge with an emphasis of Nevadensin that holds a promising substance to cure many of the diseases naturally.

  13. Reputation,Accounting Information and Debt Contracts in Chinese Family Firms

    Institute of Scientific and Technical Information of China (English)

    Hao Li

    2010-01-01

    This paper provides evidence to show that in the presence of imperfect formal institutions there is both a substitutional and a complementary relationship between accounting information and reputation, an informal institution. Empirical results using a sample of family firms listed in the Chinese A-share stock market from 2004 to 2007 show that in China, where the legal environment is far from perfect, the complementary relationship between reputation and accounting information is more pronounced than is the substitutional relationship. Thus, the aggregate effect is that a better reputation improves the usefulness of accounting information in debt contracts. Besides the aggregate effect, this paper also provides evidence of the substitutional and complementary relationships between reputation and accounting separately.

  14. Nuclear fuel lease accounting

    International Nuclear Information System (INIS)

    The subject of nuclear fuel lease accounting is a controversial one that has received much attention over the years. This has occurred during a period when increasing numbers of utilities, seeking alternatives to traditional financing methods, have turned to leasing their nuclear fuel inventories. The purpose of this paper is to examine the current accounting treatment of nuclear fuel leases as prescribed by the Financial Accounting Standards Board (FASB) and the Federal Energy Regulatory Commission's (FERC's) Uniform System of Accounts. Cost accounting for leased nuclear fuel during the fuel cycle is also discussed

  15. The Responsibilities of Accountants

    OpenAIRE

    Ronald F Duska

    2005-01-01

    An accountant is a good accountant if in practicing his craft he is superb in handling the numbers. But a good accountant in handling the numbers can use that skill to misstate earnings to cover a multitude of problems with a company's books while staying within the law. So, the notion of a moral or ethical accountant is not the same as the notion of a good accountant. Our general principle would be that to be ethical a person has a responsibility to fulfil one's role or roles, as long as tha...

  16. Computer - Assisted Accounting

    OpenAIRE

    SORIN-CIPRIAN TEIUŞAN

    2009-01-01

    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 co...

  17. 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...... 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...... illumination of these differences in the way that accounting is conceptualized helps to diagnose why accounting interventions often fail to produce the quality improvements that were envisioned. This paper concludes that accounting is not necessarily incompatible with the ambition of quality improvement, but...

  18. Cost accounting at GKSS

    International Nuclear Information System (INIS)

    The GKSS has a cost accounting system comprising cost type, cost centre and cost unit accounting which permits of a comprehensive and detailed supervision of the accural of costs and use of funds, makes price setting for outside orders possible and provides the necessary data for decision-making and planning. It fulfills the requirement for an ordered accounting system; it is therefore guaranteed that there exists between financial accounts department and cost accounting a proper demarcation and transition, that costs are accounted fully only on the basis of vouchers and only once, evaluation and distribution are unified and the principle of causation is observed. Two employees are engaged in costs and services accounting. Although we strive to effect adaptations as swiftly as possible, and constantly to adapt refinements and supplementary processes for the improvement of the system, this can only occur within the scope of, and with the exactitude necessary for the required information. (author)

  19. Design of organic complementary circuits and systems on foil

    CERN Document Server

    Abdinia, Sahel; Cantatore, Eugenio

    2015-01-01

    This book describes new approaches to fabricate complementary organic electronics, and focuses on the design of circuits and practical systems created using these manufacturing approaches. The authors describe two state-of-the-art, complementary organic technologies, characteristics and modeling of their transistors and their capability to implement circuits and systems on foil. Readers will benefit from the valuable overview of the challenges and opportunities that these extremely innovative technologies provide. ·         Demonstrates first circuits implemented using specific complementary organic technologies, including first printed analog to digital converter, first dynamic logic on foil and largest complementary organic circuit ·         Includes step-by-step design from single transistor level to complete systems on foil ·         Provides a platform for comparing state-of-the-art complementary organic technologies and for comparing these with other similar technologies, spec...

  20. IS INFANT FEEDING ON COMPLEMENTARY FOOD REQUIRES ADDITIONAL PREBIOTICS?

    Directory of Open Access Journals (Sweden)

    Befikadu Tariku

    2012-12-01

    Full Text Available Bacteria are normal inhabitants of the gastrointestinal tract, where more than 400 bacterial species are found. Bacterial colonization of the gut begins at birth, as newborns are maintained in a sterile status until the delivery begins, and continues throughout life, with notable age-specific changes. Human milk oligosaccharides are complex glycans that are highly abundant in human breast milk. It is generally accepted that human milk oligosaccharides have prebiotic effects, selectively serving as a source of energy and nutrients for desired bacteria to colonize the infant intestine. The concentration and composition of oligosaccharides varied, indicates that the protective ability of breast milk based on human milk oligosaccharides vary. Prebiotic is commonly tested on infants not started complementary food as ingredients in formula and in adults. This review was intended to describe the outcomes of the prebiotic on the infants of complementary feeding age range and their tolerance to it. The study tried to identify articles published on the prebiotic and infants with complementary feeding age range. There were four studies on the complementary feeding age range of infants about the tolerance and effect of prebiotics use. Based on the gastrointestinal symptoms finding of the studies, the addition of the prebiotics were tolerated. All studies were based on the supplementation of the prebiotics to the formula or cereals. There is a need to identify the effect of addition of prebiotics to the infants of breastfeeding during introduction of complementary feeding, both by supplementation and based on the foods containing prebiotics.

  1. Business Combination Accounting Methods

    Directory of Open Access Journals (Sweden)

    FLORIN IOAN SCORŢESCU

    2006-01-01

    Full Text Available In this paper the author refers to some aspects looking the business combination accounting methods. In this purpose are presented certain elements that are specific to the acquisition method and pooling of interest method. Thus, the society that is bought is accounted, as any asset, at cost. When the acquisition is done in a single stage, the exchange date will be the acquisition date. In accordance with the acquisition method, the assets are estimated to its fair value; regarding the liabilities, only the existed one at the acquisition date are accounted. In accordance with the pooling of interest method, the identifiable assets and liabilities of the enterprise that is bought are accounted at the account value. Because of this, at the acquisition date the goodwill is no longer possible to appear. In keeping with IFRS 3 “Business combination” only the acquisition method is allowed to account the business combinations.

  2. Goals and Psychological Accounting

    DEFF Research Database (Denmark)

    Koch, Alexander Karl; Nafziger, Julia

    We model how people formulate and evaluate goals to overcome self-control problems. People often attempt to regulate their behavior by evaluating goal-related outcomes separately (in narrow psychological accounts) rather than jointly (in a broad account). To explain this evidence, our theory of...... endogenous narrow or broad psychological accounts combines insights from the literatures on goals and mental accounting with models of expectations-based reference-dependent preferences. By formulating goals the individual creates expectations that induce reference points for task outcomes. These goal......-induced reference points make substandard performance psychologically painful and motivate the individual to stick to his goals. How strong the commitment to goals is depends on the type of psychological account. We provide conditions when it is optimal to evaluate goals in narrow accounts. The key intuition is...

  3. Unemployment Accounts for Germany

    OpenAIRE

    Boss, Alfred; Alessio J. G. Brown; Snower, Dennis J.

    2007-01-01

    We present a proposal for reforming unemployment assistance in Germany through the introduction of unemployment accounts (UAs). Instead of paying taxes that finance the unemployment assistance, employed people make ongoing contributions to their UAs and can make withdrawals from these accounts during periods of unemployment. The aim of this policy proposal is to improve employment incentives without significant changes in the current redistribution scheme. We provide a detailed account of how...

  4. Accounting for carbon

    OpenAIRE

    Lovell, Heather; Sales de Aguiar, Thereza; Bebbington, Jan; Larrinaga-Gonzalez, Carlos; International Emissions Trading Association

    2010-01-01

    ACCA working in partnership with IETA This report reveals how large emitters in the European Emissions Trading Scheme (EU ETS) are accounting for emission allowances. The diversity of emission-allowance accounting practices being used in Europe shows carbon financial accounting to be in its formative stages - rules and practices are still unsettled. With this report, ACCA, in partnership with IETA, is opening up the debate to a wider international audience. Publisher PDF

  5. Towards ecosystem accounting

    OpenAIRE

    C. Duku; H. Rathjens; Zwart, S.J.; Hein, L

    2015-01-01

    Ecosystem accounting is an emerging field that aims to provide a consistent approach to analysing environment-economy interactions. One of the specific features of ecosystem accounting is the distinction between the capacity and the flow of ecosystem services. Ecohydrological modelling to support ecosystem accounting requires considering among others physical and mathematical representation of ecohydrological processes, spatial heterogeneity of the ecosystem, temporal resolution, and required...

  6. Birth of accountancy

    OpenAIRE

    Michal Hora

    2006-01-01

    This article proposes a way of historical progress of accountancy. Accountancy's infancy dates back to the earliest days of human agriculture and civilization, the Sumerians in Mesopotamia an another civilization, when the need to maintain accurate records of the quantities and relative values of agricultural products first arose. Accounting developed purely in response to the needs of the time brought about by changes in the environment and societal demands. The view to the history helps exp...

  7. stocks in accounting

    OpenAIRE

    Jakoubek, Tomáš

    2009-01-01

    This bachelor thesis deals with the issue of registration and valuation of stocks and comparing Czech accounts with International Accounting Standards. The first two chapters briefly characterize the different types of assets and stocks in terms of defining the Czech accounting legislation. In other parts of the work are described methods of stock and their comparison. The following chapter is devoted to the methodology for valuing stocks. The last two chapters focus on methods of valuation u...

  8. The Accountability Bind

    Directory of Open Access Journals (Sweden)

    Katrina Bulkley

    2001-10-01

    Full Text Available Charter schools involve a trading of autonomy for accountability. This accountability comes through two forces—markets through the choices of parents and students, and accountability to government through the writing of contracts that must be renewed for schools to continue to operate. Charter schools are supposed to be more accountable for educational performance than traditional public schools because authorizers have the ability to revoke charter contracts. Here, I focus on one central component of accountability to government: performance accountability or accountability for educational outcomes to charter school authorizers through the revocation or non-renewal of charter contracts. In this paper, I suggest that contract-based accountability for educational performance in charter schools may not be working as proponents argued it would. This article explores some explanations for why there are very few examples of charter schools that have been closed primarily because of failure to demonstrate educational performance or improvement. Future work will need to test if these challenges for authorizers hold in a variety of contexts. The conclusion examines the implications of these findings for the future of charter school accountability.

  9. PLACING ACCOUNTING AMONG SCIENCES

    OpenAIRE

    Mihai Deju; Petrică Stoica

    2014-01-01

    Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to the fact that it features a combination of accounting theory and methods for the development and application of these theories. Accounting is a scientific discipline in the social sciences because: it is a creation of the human being in response to pr...

  10. Publishing scientifically sound papers in Traditional and Complementary Medicine.

    Science.gov (United States)

    Isidoro, Ciro; Huang, Chia-Chi; Sheen, Lee-Yan

    2016-01-01

    Non-conventional medical practices that make use of dietary supplements, herbal extracts, physical manipulations, and other practices typically associated with folk and Traditional Medicine are increasingly becoming popular in Western Countries. These practices are commonly referred to by the generic, all-inclusive term "Complementary and Alternative Medicine." Scientists, practitioners, and medical institutions bear the responsibility of testing and proving the effectiveness of these non-conventional medical practices in the interest of patients. In this context, the number of peer-reviewed journals and published articles on this topic has greatly increased in the recent decades. In this editorial article, we illustrate the policy of the Journal of Traditional and Complementary Medicine for publishing solid and scientifically sound papers in the field of Traditional and Complementary Medicine. PMID:26933641

  11. Complementary Cohort Strategy for Multimodal Face Pair Matching

    DEFF Research Database (Denmark)

    Sun, Yunlian; Nasrollahi, Kamal; Sun, Zhenan;

    2016-01-01

    Face pair matching is the task of determining whether two face images represent the same person. Due to the limited expressive information embedded in the two face images as well as various sources of facial variations, it becomes a quite difficult problem. Towards the issue of few available images...... for complementary information. To augment its robustness to complicated facial variations, we further employ multiple face modalities owing to their complementary value to each other for the face pair matching task. The final decision is made by fusing the extracted cohort coefficients with the direct matching...... score for all the available face modalities. To investigate the capacity of each individual modality on matching faces, the cohort behavior and the performance achieved by using our complementary cohort strategy, we conduct a set of experiments on two recently collected multimodal face databases...

  12. Waveguide Bandpass Filters made of Thick Complementary Small Resonators

    CERN Document Server

    Mancera, Laura Maria Pulido

    2014-01-01

    We explore the potential use of complementary split ring resonators (csrr's) and complementary spirals of two and three turns (csr2 and csr3) to design very compact waveguide filters. We demonstrate its passband response in an experimental and computational form. Besides, it is shown that the design process can be highly simplified by means of a new waveguide model that reduce full wave numerical simulations. Thus, it is possible to design waveguide filters with lengths equal to the thickness of a metallic sheets, leading to an improvement in the design of miniaturized waveguide filters.

  13. Optimal advertising and pricing decisions for complementary products

    Science.gov (United States)

    Taleizadeh, Ata Allah; Charmchi, Masoud

    2015-02-01

    Cooperative advertising is an agreement between a manufacturer and a retailer to share advertising cost at the local level. Previous studies have not investigated cooperative advertising for complementary products and their main focus was only on one good. In this paper, we study a two-echelon supply chain consisting of one manufacturer and one retailer with two complementary goods. The demand of each good is influenced not only by its price but also by the price of the other product. We use two game theory approaches to model this problem; Stackelberg manufacturer and Stackelberg retailer.

  14. Malawi : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

    This report is based on the findings of a review of accounting and auditing standards and practices in Malawi's corporate sector. The review exercise focused mainly on the strengths and weaknesses of the institutional framework that supports the corporate financial reporting system in the country; a review of Government accounting and auditing practices is outside the scope of this report....

  15. Accounting and Auditing : Romania

    OpenAIRE

    World Bank

    2008-01-01

    This assessment of accounting and auditing practices in Romania is part of a joint initiative by the World Bank and International Monetary Fund (IMF) to prepare Reports on the Observance of Standards and Codes (ROSC). The assessment focuses on the strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate financial reporting, and includes a ...

  16. Indonesia : Accounting and Auditing

    OpenAIRE

    World Bank

    2011-01-01

    This report is part of a joint initiative of the World Bank and IMF to prepare Reports on the Observance of Standards and Codes (ROSC). The ROSC Accounting and Auditing review for Indonesia mainly focuses on the strengths and weaknesses of the accounting and auditing environment that influences the quality of corporate financial reporting. It involves both a review of mandatory requirement...

  17. Bangladesh : Accounting and Auditing

    OpenAIRE

    World Bank

    2003-01-01

    This report provides an assessment of accounting and auditing practices within the broader context of the Bangladesh institutional framework and capacity needed to ensure the quality of corporate financial reporting. The accounting and auditing practices in Bangladesh suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. The preparation of ...

  18. Mexico : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report offers several policy recommendations aimed at improving the accounting and auditing regulatory framework. An important aspect is the strengthening of enforcement mechanisms for ensuring compliance with accounting and auditing requirements and auditors' professional code of ethics; in this context, a recommendation has been made for the establishment of an independent oversight...

  19. Georgia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

    This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Georgia. The report uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA) and draws on international experience and good practices in the field of accounting and audit regulation, including in ...

  20. Ethiopia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

    This Report on Observance of Standards and Codes (ROSC) provides a review of the accounting and auditing practices and the institutions underpinning the accounting and auditing environment in the corporate sector in Ethiopia. The review drew on best international practices and makes policy recommendations aimed at improving the quality of financial reporting in the country. There are some...

  1. Ecuador : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting, financial reporting and auditing practices within the corporate sector in Ecuador, using International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and drawing on international experience and best practices in that field. The adoption of Ecuadorian Accounting Standards (Normas Ecuatorianas...

  2. Slovakia : Accounting and Auditing

    OpenAIRE

    World Bank, (WB)

    2001-01-01

    This report, on the strengths and weaknesses of Slovakia's institutional arrangements for the observance of the International Accounting Standards (IASs), and International Standards on Auditing (ISAs), is based on a self-assessment of accounting and auditing practices in the country. The self-assessment exercise was conducted under the management of a National Steering Committee, consisti...

  3. Peru : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    The report provides an assessment of accounting, financial reporting, and auditing practices within the corporate sector in Peru, using International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as benchmarks, drawing on international experience and best practices in that field. This Report on the Observance of Standards and Codes (ROSC) Accounting & ...

  4. Internet accounting dictionaries

    DEFF Research Database (Denmark)

    Nielsen, Sandro; Mourier, Lise

    2005-01-01

    An examination of existing accounting dictionaries on the Internet reveals a general need for a new type of dictionary. In contrast to the dictionaries now accessible, the future accounting dictionaries should be designed as proper Internet dictionaries based on a functional approach so they can...

  5. Accounting and strategising

    DEFF Research Database (Denmark)

    Jørgensen, Brian; Messner, Martin

    2010-01-01

    which decisions and practices concerning these projects are accounted for. Building upon a practice theory perspective, we find that actors account for the appropriateness of NPD practices not only or primarily on the basis of accounting information, but also by "strategising", i.e. by mobilising...... different strategic objectives to which these practices are supposed to contribute. We argue that this has to do with the ambiguous demands on NPD and the limits of calculability inherent in NPD design decisions. At the same time, accounting information is not necessarily irrelevant in such a case; it can......This paper explores the relationship between accounting and strategy in a context that is characterised by pluralistic demands and high uncertainty about outcomes. By way of an ethnographic field study in an R&D intensive company, we analyse new product development (NPD) projects and the way in...

  6. Beyond safety accountability

    CERN Document Server

    Geller, E Scott

    2001-01-01

    Written in an easy-to-read conversational tone, Beyond Safety Accountability explains how to develop an organizational culture that encourages people to be accountable for their work practices and to embrace a higher sense of personal responsibility. The author begins by thoroughly explaining the difference between safety accountability and safety responsibility. He then examines the need of organizations to improve safety performance, discusses why such performance improvement can be achieved through a continuous safety process, as distinguished from a safety program, and provides the practic

  7. Environmental accounting and statistics

    International Nuclear Information System (INIS)

    The objective of sustainable development is to integrate environmental concerns with mainstream socio-economic policies. Integrated policies need to be supported by integrated data. Environmental accounting achieves this integration by incorporating environmental costs and benefits into conventional national accounts. Modified accounting aggregates can thus be used in defining and measuring environmentally sound and sustainable economic growth. Further development objectives need to be assessed by more comprehensive, though necessarily less integrative, systems of environmental statistics and indicators. Integrative frameworks for the different statistical systems in the fields of economy, environment and population would facilitate the provision of comparable data for the analysis of integrated development. (author). 19 refs, 2 figs, 2 tabs

  8. Is National Accounting Accounting? National Accounting between Accounting, Statistics and Economics

    Directory of Open Access Journals (Sweden)

    André Vanoli

    2010-12-01

    Full Text Available La comptabilité nationale est née dans les années 1939-1940 au terme de plusieurs siècles d’efforts pour estimer le revenu national. Encore a-t-il fallu attendre un demi-siècle pour que le premier système de calculs (1941 devienne le « système international de comptabilité nationale » (1993 couvrant à la fois les comptes courants, les comptes d’accumulation et les comptes de patrimoine. Cet article analyse les relations entre la comptabilité nationale et la comptabilité d’entreprise à travers le problème de la définition du cadre comptable,  celui de l’utilisation effective de comptes d’entreprises pour l’établissement des comptes nationaux et celui de la valorisation, le tout apprécié dans le contexte du développement de normes comptables internationales.After centuries of national income estimates, an accounting approach emerged in the thirties and the forties, leading to the birth of national accounting. Half a century was necessary however before a standardized national accounting framework was completed, with the 1993 international System of National Accounts encompassing both current accounts, accumulation accounts and balance sheets. The relationships between national accounting and business accounting are investigated, regarding accounting framework issues, uses of actual business accounts for compiling national accounts and valuation issues, in context of the development of international accounting standards.Die nationale Buchhaltung ist in den Jahren 1939-1940 mehrere Jahrhunderte intensiver Anstrengung lang nach geboren, um das Nationaleinkommen zu schätzen. Jedoch war noch ein halbes Jahrhundert nötig, damit das erste Rechensystem (1941 das « nationaler Buchhaltung internationale System » (1993 wird, das gleichzeitig die Kontokorrente, die Anhäufungskontos und die Kontos von Erbe berücksichtigt. Dieser Artikel analysiert die Beziehungen zwischen der nationalen Buchführung und der

  9. Integrated material accountancy system

    International Nuclear Information System (INIS)

    In this paper we present the system that we are actually using for Nuclear Material Accounting and Manufacturing Management in our UO2 Fuel Fabrication Plant located at Juzbado, Salamanca, Spain. The system is based mainly on a real time data base which gather data for all the operations performed in our factory from UO2 powder reception to fuel assemblies shipment to the customers. The accountancy is just an important part of the whole integrated system covering all the aspects related to manufacturing: planning, traceability, Q.C. analysis, production control and accounting data

  10. Accounting for productivity

    DEFF Research Database (Denmark)

    Aiyar, Shekhar; Dalgaard, Carl-Johan Lars

    2009-01-01

    The development accounting literature almost always assumes a Cobb-Douglas (CD) production function. However, if in reality the elasticity of substitution between capital and labor deviates substantially from 1, the assumption is invalid, potentially casting doubt on the commonly held view that...... factors of production are relatively unimportant in accounting for differences in labor productivity. We use international data on relative factor shares and capital-output ratios to formulate a number of tests for the validity of the CD assumption. We find that the CD specification performs reasonably...... well for the purposes of cross-country productivity accounting....

  11. Information Discovery from Complementary Literatures: Categorizing Viruses as Potential Weapons.

    Science.gov (United States)

    Swanson, Don R.; Smalheiser, Neil R.; Bookstein, A.

    2001-01-01

    This project demonstrates how techniques of analyzing complementary literatures might be applied to problems of defense against biological weapons. The article is based solely on the open-source scientific literature, and is oriented on informatics techniques. Findings are intended as a guide to the virus literature to support further studies that…

  12. Black Hole Complementary Principle and The Noncommutative Membrane

    OpenAIRE

    Wei, Zen

    2005-01-01

    In the spirit of Black Hole Complementary Principle, we have found the noncommutative membrane of Scharzchild Black Holes. In this paper we extend our results to Kerr Black Hole and see the same story. Also we make a conjecture that spacetimes is noncommutative on the stretched membrane of the more general Kerr-Newman Black Hole.

  13. Black Hole Complementary Principle and Noncomm utative Membrane

    Institute of Scientific and Technical Information of China (English)

    WEI Ren

    2006-01-01

    In the spirit of black hole complementary principle, we have found the noncommutative membrane of Scharzchild black holes. In this paper we extend our results to Kerr black hole and see the same story. Also we make a conjecture that spacetimes are noncommutative on the stretched membrane of the more general Kerr-Newman black hole.

  14. Polarization dependent enhanced infrared transmission through complementary nanostructured gold films

    Science.gov (United States)

    Behera, Gangadhar; Ramakrishna, S. Anantha

    2016-05-01

    A pair of complementary-structured gold films, with periodic rectangular nanoscale patches and rectangular holes in the complementary layer arranged in a stretched hexagonal lattice and spaced apart by 200 nm of a photoresist film, were fabricated by laser interference lithography and subsequent physical vapor deposition of gold. The pair of complementary films showed a polarization-dependent extraordinary transmission (EOT) at mid-infrared frequencies, evidenced by a resonant dip in reflectance and strong enhancement of the transmittance for light polarized perpendicular to the long axis of the rectangular structures. Numerical simulations confirm the enhanced transmission and indicate the involvement of the TE01 wave-guide mode resonance of the rectangular structures in the resonant transmittance. The enhanced transmittance in the complementary pair of structured films separated by sub-wavelength distances, which is otherwise be expected to be opaque, is surprising. The Poynting vector maps show that the energy flow weaves across the openings in the two structured films. Dependence on the metal thickness and period of the structures have been investigated. Sensitivity of the EOT peak to the surrounding medium's refractive index is studied by simulations to reveal its potential for sensor applications.

  15. Disciplinary Regimes of "Care" and Complementary Alternative Education

    Science.gov (United States)

    Thomson, Pat; Pennacchia, Jodie

    2016-01-01

    In schools, the notion of "care" is often synonymous with welfare and disciplinary regimes. Drawing on Foucault, and a study of alternative education (AE) across the UK, and looking in depth at two cases of complementary AE, we identify three types of disciplinary regimes at work in schools: (1) dominant performative reward and…

  16. Single-photon imaging in complementary metal oxide semiconductor processes

    NARCIS (Netherlands)

    Charbon, E.

    2014-01-01

    This paper describes the basics of single-photon counting in complementary metal oxide semiconductors, through single-photon avalanche diodes (SPADs), and the making of miniaturized pixels with photon-counting capability based on SPADs. Some applications, which may take advantage of SPAD image senso

  17. Complementary and Alternative Therapies: An Evidence-Based Framework

    Science.gov (United States)

    Shaw, Steven R.

    2008-01-01

    Complementary and alternative medicine (CAM) has experienced a dramatic growth in use and acceptability over the last 20 years. CAM is a diverse collection of medical and healthcare systems, practices, and products that are not presently considered a component of conventional medicine. CAM traditionally has been practiced by informally educated…

  18. Verification Account Management System (VAMS)

    Data.gov (United States)

    Social Security Administration — The Verification Account Management System (VAMS) is the centralized location for maintaining SSA's verification and data exchange accounts. VAMS account management...

  19. 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

  20. Whole of Government Accounts

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam; Chow, Danny; Day, Ronald;

    of financial reporting (GAAP)-based reforms when compared with budget-centric systems of accounting, which dominate government decision-making. At a trans-national level, there is a need to examine the embedded or implicit contests or ‘trials of strength’ between nations and/or institutions jockeying......In our comparative study, we surveyed an emerging literature on the use of consolidation in government accounting and develop a research agenda. We find heterogeneous approaches to the development of consolidation models across the five countries (Australia, New Zealand, UK, Canada and Sweden...... for influence. We highlight three arenas where such contests are being played out: 1. Statistical versus GAAP notions of accounting value, which features in all accounting debates over the merits and costs of ex-ante versus ex-post notions of value (i.e., the relevance versus reliability debate); 2. Private...

  1. Nuclear material accounting handbook

    International Nuclear Information System (INIS)

    The handbook documents existing best practices and methods used to account for nuclear material and to prepare the required nuclear material accounting reports for submission to the IAEA. It provides a description of the processes and steps necessary for the establishment, implementation and maintenance of nuclear material accounting and control at the material balance area, facility and State levels, and defines the relevant terms. This handbook serves the needs of State personnel at various levels, including State authorities, facility operators and participants in training programmes. It can assist in developing and maintaining accounting systems which will support a State's ability to account for its nuclear material such that the IAEA can verify State declarations, and at the same time support the State's ability to ensure its nuclear security. In addition, the handbook is useful for IAEA staff, who is closely involved with nuclear material accounting. The handbook includes the steps and procedures a State needs to set up and maintain to provide assurance that it can account for its nuclear material and submit the prescribed nuclear material accounting reports defined in Section 1 and described in Sections 3 and 4 in terms of the relevant agreement(s), thereby enabling the IAEA to discharge its verification function as defined in Section 1 and described in Sections 3 and 4. The contents of the handbook are based on the model safeguards agreement and, where applicable, there will also be reference to the model additional protocol. As a State using The handbook consists of five sections. In Section 1, definitions or descriptions of terms used are provided in relation to where the IAEA applies safeguards or, for that matter, accounting for and control of nuclear material in a State. The IAEA's approach in applying safeguards in a State is also defined and briefly described, with special emphasis on verification. In Section 2, the obligations of the State

  2. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects...

  3. PLACING ACCOUNTING AMONG SCIENCES

    Directory of Open Access Journals (Sweden)

    Mihai Deju

    2014-01-01

    Full Text Available Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to the fact that it features a combination of accounting theory and methods for the development and application of these theories. Accounting is a scientific discipline in the social sciences because: it is a creation of the human being in response to practical needs; it reflects phenomena, activities and social facts; it addresses various groups of users (managers, bankers, shareholders, employees, tax bodies, etc. which are an integral part of society; it offers information necessary to decision-making, most of the times with impact on the behaviour of individuals; it is influenced by the economic, social, legal and political environment, that is by social phenomena.

  4. Multisite surface electromyography and complementary healing intervention: a comparative analysis.

    Science.gov (United States)

    Wirth, D P; Cram, J R

    1997-01-01

    A comparative analysis was conducted on a series of three experimental studies that examined the effect of various local and nonlocal (distant) complementary healing methods on multisite surface electromyographic (sEMG) and autonomic measures. The series concentrated sEMG electrode placement on specific neuromuscular paraspinal centers (cervical [C4], thoracic [T6], and lumbar [L3]), along with the frontalis region, due to the fact that these sites corresponded to the location of individual chakra centers as delineated in ancient Eastern medical and philosophical texts. It was hypothesized that the sEMG assessment procedure had the potential to provide objective, quantifiable correlates for complementary healing treatment effects, as well as assess the energy flow through the chakras during a healing treatment. The studies were the first of their kind to incorporate randomized, double-blind, placebo-controlled protocols in order to evaluate correlative neuromuscular multisite sEMG paraspinal measures with different complementary healing treatment interventions. Although the measurement protocols were similar between experiments, the results, demonstrated by the individual studies, varied. Whereas the overall findings of the series are encouraging because they indicate a potential objective scientific correlate to complementary healing treatment intervention, the results are considered preliminary in nature and appear to be linked to either the meditational experience of the subjects or dependent on the particular healer(s) used. Additional research is needed in order to establish the multisite sEMG assessment procedure as a reliable correlative measure for complementary healing treatment effects and to determine whether a consistent replicative treatment effect can be demonstrated independent of the specific subject population or practitioner(s) used. PMID:9449057

  5. Pakistan : Accounting and Auditing

    OpenAIRE

    World Bank

    2005-01-01

    This report is based on an assessment of accounting and auditing practices in the Islamic Republic of Pakistan. It forms part of a joint initiative between the World Bank and the International Monetary Fund on Reports on the Observance of Standards and Codes (ROSC). The assessment focuses on the strengths and weaknesses of corporate accounting and auditing practices in Pakistan and involves a review of both mandatory requirements and actual practice. The report consists of policy recommendati...

  6. Dynamic Monetary Accounting

    OpenAIRE

    Martin Nemzow

    2000-01-01

    For this century, financial accounting "technology" has meant double-entry accounting. Computers, once assumed to be infallible, insufficiently automated double-entry with only single-entry records. Transaction logs, audit trails, and other features since have augmented these bookkeeping verification gaps by enabling error discovery and recovery. VisiCalc, later Lotus 1-2-3 and Excel, brought dynamic spreadsheets into widespread use for modeling "what if" thereby bridging the gap between time...

  7. Defining Islamic accounting

    OpenAIRE

    Napier, Christopher

    2009-01-01

    The emergence of Islamic banks and other financial institutions since the 1970s has stimulated a modern literature of that has identified itself as addressing “Islamic accounting”. Much of this literature is prescriptive, though studies of actual practice, and of attitudes to proposed alternatives, are beginning to emerge. Historical research into Islamic accounting is still in a process of development, with a range of studies based on both primary archives and manuals of accounting providi...

  8. Tanzania : Accounting and Auditing

    OpenAIRE

    World Bank

    2005-01-01

    This report provides an assessment of accounting and auditing practices within the context of the Tanzania institutional framework, to ensure the quality of corporate financial reporting. Various weaknesses and encouraging advancements were identified in the course of the review. Company legislation is outdated. A revised Act provides for modernized requirements but has shortcomings and is still not effective. Some laws specify particular accounting requirements that do not align with Interna...

  9. Civil Society and Accountability

    OpenAIRE

    Kaldor, Mary

    2002-01-01

    The paper provides a brief historical overview of the concept of civil society and the relevance of different meanings to the notion of 'voice' as it relates to poor people. It outlines civil society actors that might be helpful in clarifying different forms of accountability. And in the last section, it draws some conclusions and policy recommendations about the accountability of different types of civil society groups.

  10. Essays in Financial Accounting

    OpenAIRE

    Jiao, Tao

    2009-01-01

    textabstractThis dissertation aims to contribute to the literature about the quality of accounting information by investigating its interaction with institutional factors (i.e., their external environment) in which firms operate, such as industry and stock exchange. The research topics of this dissertation include the motivation of earnings management (chapter 2), the consequence of accounting frauds on the failure rate of IPO firms (chapter 3) and the effectiveness of actions taken by standa...

  11. Financial Risk Management Accounting

    OpenAIRE

    Tetyana Kaminska; Olena Kolesnikova

    2014-01-01

    Active market economy involves various risks for market players. A particular place due to the specifics and significance within the risk classification system belongs to financial risks. In legislative instruments the issue of risks is considered superficially. Accounting Regulation does not contain any provisions on risks accounting and those of their consequences, as well as any clarification on providing relevant information to managers at different levels and other stakeholders. However,...

  12. Centralization and political accountability

    OpenAIRE

    Hindriks, Jean; Lockwood, Ben

    2004-01-01

    In this paper we abstract from the usual gains and costs of decentralization (e.g. preference matching, spillovers and economies of scale). Instead we compare the political accountability of decentralized governments relative to centralized ones when there is a risk of "bad" governance. We study both the selection and incentive effects of accountability. A key aspect of centralization is to make the politician answerable to multiple constituencies subject to a common budget constraint. Our ma...

  13. Outsourcing Company Accounting

    OpenAIRE

    Mihalache D. Arsenie-Samoil

    2011-01-01

    Taking into account both the development of information and communication technology and the effects of the current recession on global economy, outsourcing company services has been booming all over the world as it is regarded as a way to meet the strategic goals of cutting costs, improving the satisfaction of the clients’ expectations, and of increasing company efficiency and effectiveness. The paper aims at presenting the current issues of outsourcing accounting professional services and I...

  14. Accounting: Continuity and Transition

    OpenAIRE

    Shyam NMI Sunder

    2001-01-01

    This study considers accounting in the new information economy. The basic framework of accounting for firms reflects a set of contracts and it helps define, implement and enforce these contracts. This framework is stable, and unlikely to change soon. However, the new information technology has been transforming the markets in which firms operate, and opening up new markets. We use a taxonomy identified with Hatfield (1924) and based on markets for managerial talent, investment capital and pro...

  15. Assessment of Caregiver's Knowledge, Complementary Feeding Practices, and Adequacy of Nutrient Intake from Homemade Foods for Children of 6-23 Months in Food Insecure Woredas of Wolayita Zone, Ethiopia.

    Science.gov (United States)

    Abeshu, Motuma Adimasu; Adish, Abdulaziz; Haki, Gulelat D; Lelisa, Azeb; Geleta, Bekesho

    2016-01-01

    Complementary feeding should fill the gap in energy and nutrients between estimated daily needs and amount obtained from breastfeeding from 6-month onward. However, homemade complementary foods are often reported for inadequacy in key nutrients despite reports of adequacy for energy and proteins. The aim of this study was to assess caregiver's complementary feeding knowledge, feeding practices, and to evaluate adequacy daily intakes from homemade complementary foods for children of 6-23 months in food insecure woredas of Wolayita zone, Ethiopia. A cross-sectional study assessing mothers/caregiver's knowledge and complementary feeding practice, adequacy of daily energy, and selected micronutrient intakes using weighed food record method. Multi-stage cluster sampling method was also used to select 68 households. Caregivers had good complementary feeding knowledge. Sixty (88.2%) children started complementary feeding at 6 months and 48 (70.6%) were fed three or more times per day. Daily energy intake, however, was significantly lower (p accounting for high bioavailability. The complementary foods were energy dense. Daily energy, Ca, Zn, and Fe (except 12-23 months) intake, however, was lower than estimated daily requirements. PMID:27574604

  16. Consequences of Accounting Standards

    Institute of Scientific and Technical Information of China (English)

    Cai Mingyue

    2009-01-01

    The first part of this article consists in attempting to highlight the importance of concerning about the economic consequences and introducing the foundation of economic consequence theory, proposing that the accounting standard is not only a kind of technical standard, it also has the economic consequences, so it becomes the object which all quarters special interest group gambles to get latent profit. After general characterization of the economic consequences in the second part, the article gives a description of the influences the change of accounting standards bring to the government, the ordinary investors and creditors, the auditors, and the enterprise, establishing a framework that how those groups react as the economic consequences in the third part. The fourth section compare technical theory and accounting standards theory, links the basic norms of accounting such as conservatism, relevance and reliability to the methods of escaping the harm of economic consequences, then proposes some specific methods in the formuhtion of accounting standard. Finally, the article utilizes the methods to settle the problems appearing in Chinese market.

  17. Applicability of three complementary relationship models for estimating actual evapotranspiration in urban area

    Directory of Open Access Journals (Sweden)

    Nakamichi Takeshi

    2015-06-01

    Full Text Available The characteristics of evapotranspiration estimated by the complementary relationship actual evapotranspiration (CRAE, the advection-aridity (AA, and the modified advection-aridity (MAA models were investigated in six pairs of rural and urban areas of Japan in order to evaluate the applicability of the three models the urban area. The main results are as follows: 1 The MAA model could apply to estimating the actual evapotranspiration in the urban area. 2 The actual evapotranspirations estimated by the three models were much less in the urban area than in the rural. 3 The difference among the estimated values of evapotranspiration in the urban areas was significant, depending on each model, while the difference among the values in the rural areas was relatively small. 4 All three models underestimated the actual evapotranspiration in the urban areas from humid surfaces where water and green spaces exist. 5 Each model could take the effect of urbanization into account.

  18. Diffusion of water in the wheat grain: nuclear magnetic resonance and radioisotopic methods provide complementary information

    International Nuclear Information System (INIS)

    Diffusion of water within developing grains of wheat has been evaluated by two independent methods: by kinetic analysis of the movement of tritiated water (THO) through the grain, and by n.m.r. procedures. Both methods provided different but complementary information. Movement of THO basipetally through grains attached to the ear was faster than diffusion could explain, and a reversal of the gradient of THO at the base of the grain also could not be accounted for by diffusion. These observations are given as evidence for recirculation of water within the grain. The average diffusion coefficient measured by both methods indicated that the diffusive motion of water was substantially hindered. Freezing and thawing resulted in an increase in diffusion but did not increase diffusion to values expected of free water. Starch, the major polymeric component of the grain, was not responsible for the residual reduction in diffusion coefficient in frozen and thawed tissue. 22 refs., 1 tab., 8 figs

  19. Accounting for Universities’ Impact

    DEFF Research Database (Denmark)

    Perkmann, Markus; Fini, Riccardo; Ross, Jan-Michael;

    2015-01-01

    We present an approach that aims to comprehensively account for scientists’ academic engagement and commercialization activities. While previous research has pointed to the economic and social impact of these activities, it has also been hampered by the difficulties of accurately quantifying them....... Our approach complements university administrative records with data retrieved from external sources and surveys to quantify academic consulting, patenting, and academic entrepreneurship. This allows us to accurately account for ‘independent’ activity, i.e., academic engagement and commercialization...... not accounting for independent activities. However, with the exception of consulting, we find no significant differences between individuals involved in supported (university-recorded) and independent activity, respectively. Our study contributes to work concerned with developing appropriate and...

  20. Generational Accounting in Iran

    Directory of Open Access Journals (Sweden)

    Mahdi Salehi

    2013-09-01

    Full Text Available The aim of this paper is to study of the generation accounts for Iranian’s generation. We applied the method of Auerbach, Gokhale and Kotlihoff (1991 on the period 1967-2008 in Iran. Our calculation shows with compare to industrial countries, fiscal burden for Iranian’s population is very chip and that depend on fiscal system in Iran. Except the recent years the rate of tax in Iran has been very low. The generation account for the old people (40 olds is 2117 $ but the future generation (t+1 is 36985 $. The share of male and female, during the years, in this burden is similar. Fiscal burden for Iranian’s generation is low but this population should support other burden that calls inflation. Because when the government do not receive the tax income, a low generation account transfer to price general level.

  1. Global Account Management

    DEFF Research Database (Denmark)

    Hollensen, Svend; Wulff, Vlad Stefan

    2012-01-01

    Global account management (GAM) has become a critical issue for many multinational corporations that compete in a fast changing global market environment. In this article, we approach GAM from a benchlearning perspective, synthesize selected literature and examine case studies in order to underline...... the importance of multilevel relationships in strategic business-to-business relationships. The purpose of this study is to address various issues related to multilevel relationships in strategic partnerships (e.g. the recruitment of the global account manager and his supporting team, turf wars and...

  2. Generational Accounting in Iran

    OpenAIRE

    Mahdi Salehi; Mahdi Behnameh; Monireh Najayian

    2013-01-01

    The aim of this paper is to study of the generation accounts for Iranian’s generation. We applied the method of Auerbach, Gokhale and Kotlihoff (1991) on the period 1967-2008 in Iran. Our calculation shows with compare to industrial countries, fiscal burden for Iranian’s population is very chip and that depend on fiscal system in Iran. Except the recent years the rate of tax in Iran has been very low. The generation account for the old people (40 olds) is 2117 $ but the future generation (t+1...

  3. Complementary and Alternative Approaches to Pain Relief during Labor

    Directory of Open Access Journals (Sweden)

    Michel Tournaire

    2007-01-01

    Full Text Available This review evaluated the effect of complementary and alternative medicine on pain during labor with conventional scientific methods using electronic data bases through 2006 were used. Only randomized controlled trials with outcome measures for labor pain were kept for the conclusions. Many studies did not meet the scientific inclusion criteria. According to the randomized control trials, we conclude that for the decrease of labor pain and/or reduction of the need for conventional analgesic methods: (i There is an efficacy found for acupressure and sterile water blocks. (ii Most results favored some efficacy for acupuncture and hydrotherapy. (iii Studies for other complementary or alternative therapies for labor pain control have not shown their effectiveness.

  4. Complementary and alternative therapies and health literacy in cancer patients.

    Science.gov (United States)

    Dişsiz, Gülçin; Yilmaz, Medine

    2016-05-01

    The aim was to determine health literacy and the use of complementary and alternative therapies (CATs) in patients with cancer and to investigate the relationship between CAT usage and health literacy. The study cohort consisted of 250 oncology patients. The Patient Interview Form and the Adult Literacy in Medicine Scale were used for collecting data. The use of at least one CAT was reported by 24% of the patients surveyed. Herbal therapies (32.6%) constituted the most popular method, and the most popular herbal therapy was Nigella sativa (54.6%). A total of 29.8% of the patients using CATs reported using herbal therapies for an enhanced immune system. Illiterate patients and those who live in rural areas/towns displayed low levels of health literacy. Healthcare professionals should investigate patients' use of complementary and alternative approaches, and health literacy should be improved so that patients can be informed regarding the possible benefits and disadvantages of CATs. PMID:27157956

  5. Complementary oppositions in the construal of self and others.

    Science.gov (United States)

    Koch, Ehud

    2008-09-01

    In the construal of self and others, highly diverse, idiosyncratic, and evocative adjectival terms were manifested as contrasting, opposite terms for a set of supplied constructs rather than conventional antonyms. These "personal contrasts" are seen as a neglected companion to George Kelly's (The Psychology of Personal Constructs, 1955) conception of "personal constructs". These construct/contrast pairings are seen as representing connected, complementary aspects of an essential unity such that each side of a pair informs the meaning of the other. This complementarity, long recognized in an extensive literature on polar, dichotomous, and binary pairs in the physical and social worlds, is seen as having applicability to many descriptive adjectives. It is suggested that adjectival complementary pairings often involve unique associative linkages, the tracing of which could prove fruitful for understanding the construal of self and others. PMID:18521753

  6. Multi-band terahertz active device with complementary metamaterial

    Energy Technology Data Exchange (ETDEWEB)

    Qiao, Shen; Zhang, Yaxin, E-mail: Zhangyaxin@uestc.edu.cn; Sun, Linlin; Sun, Han; Xu, Gaiqi; Zhao, Yuncheng; Yang, Ziqiang [Terahertz Science Cooperative Innovation Center, University of Electronic Science and Technology of China, Chengdu 610054 (China); Liang, Shixiong [National Key Laboratory of Application Specific Integrated Circuit, Hebei Semiconductor Research Institute, Shijiazhuang 050051 (China)

    2015-09-28

    We describe a multi-band terahertz-active device using a composite structure made of complementary metamaterial and doped silicon that can be dynamically controlled. This special complementary metamaterial exhibits three resonances that produce three pass-bands. The pass-bands can be uniformly manipulated by exploiting the photoinduced characteristics of the doped silicon. Simulations were performed to analyze the magnetic field and surface current distributions. The simulation results agree well with experimental results obtained from terahertz time-domain spectroscopy. Using an 808-nm-wavelength laser beam, a modulation depth of up to 80% was obtained. In numerical simulations, we used a conductivity mode to characterize photoinduction. The development of multi-band terahertz-active devices has many potential applications, for example, in filters, modulators, switches, and sensors.

  7. Complementary and alternative exercise for fibromyalgia: a meta-analysis

    Directory of Open Access Journals (Sweden)

    Mist SD

    2013-03-01

    Full Text Available Scott David Mist, Kari Firestone, Kim Dupree Jones Fibromyalgia Research and Treatment Group, School of Nursing, Oregon Health and Science University, Portland, OR, USA Abstract: Complementary and alternative medicine includes a number of exercise modalities, such as tai chi, qigong, yoga, and a variety of lesser-known movement therapies. A meta-analysis of the current literature was conducted estimating the effect size of the different modalities, study quality and bias, and adverse events. The level of research has been moderately weak to date, but most studies report a medium-to-high effect size in pain reduction. Given the lack of adverse events, there is little risk in recommending these modalities as a critical component in a multimodal treatment plan, which is often required for fibromyalgia management. Keywords: fibromyalgia, exercise, complementary and alternative, efficacy, safety

  8. Mood disorders and complementary and alternative medicine: a literature review

    OpenAIRE

    Qureshi, Naseem

    2013-01-01

    Naseem Akhtar Qureshi,1 Abdullah Mohammed Al-Bedah21General Administration for Research and Studies, Sulaimania Medical Complex, 2National Center for Complementary and Alternative Medicine, Ministry of Health, Riyadh, Saudi ArabiaAbstract: Mood disorders are a major public health problem and are associated with considerable burden of disease, suicides, physical comorbidities, high economic costs, and poor quality of life. Approximately 30%–40% of patients with major depression have ...

  9. Complementary and Alternative Medicine: Perceptions of Medical Students from Pakistan

    OpenAIRE

    Majeed, Kashif; Mahmud, Hussain; Khawaja, Hussain Raza; Mansoor, Saba; Masood, Sana; Khimani, Farhad

    2009-01-01

    Background: In view of the increasing popularity of complementary and alternative medicine (CAM), it is imperative that medical students, the health professionals of tomorrow, possess ad­equate knowledge on the topic. Objectives: This is a descriptive study designed to assess the knowledge, attitudes and behavior of medical students about CAM and to capture their perceptions and opinions about its integration into the medical curriculum. Methods: A questionnaire-based cross-sectional survey...

  10. Complementary safety assessments - Report by the French Nuclear Safety Authority

    International Nuclear Information System (INIS)

    As an immediate consequence of the Fukushima accident, the French Authority of Nuclear Safety (ASN) launched a campaign of on-site inspections and asked operators (mainly EDF, AREVA and CEA) to make complementary assessments of the safety of the nuclear facilities they manage. The approach defined by ASN for the complementary safety assessments (CSA) is to study the behaviour of nuclear facilities in severe accidents situations caused by an off-site natural hazard according to accident scenarios exceeding the current baseline safety requirements. This approach can be broken into 2 phases: first conformity to current design and secondly an approach to the beyond design-basis scenarios built around the principle of defence in depth. 38 inspections were performed on issues linked to the causes of the Fukushima crisis. It appears that some sites have to reinforce the robustness of the heat sink. The CSA confirmed that the processes put into place at EDF to detect non-conformities were satisfactory. The complementary safety assessments demonstrated that the current seismic margins on the EDF nuclear reactors are satisfactory. With regard to flooding, the complementary safety assessments show that the complete reassessment carried out following the flooding of the Le Blayais nuclear power plant in 1999 offers the installations a high level of protection against the risk of flooding. Concerning the loss of electrical power supplies and the loss of cooling systems, the analysis of EDF's CSA reports showed that certain heat sink and electrical power supply loss scenarios can, if nothing is done, lead to core melt in just a few hours in the most unfavourable circumstances. As for nuclear facilities that are not power or experimental reactors, some difficulties have appeared to implement the CSA approach that was initially devised for reactors. Generally speaking, ASN considers that the safety of nuclear facilities must be made more robust to improbable risks which are not

  11. Self-complementary plane partitions by Proctor's minuscule method

    OpenAIRE

    Kuperberg, Greg

    1994-01-01

    A method of Proctor [European J. Combin. 5 (1984), no. 4, 331-350] realizes the set of arbitrary plane partitions in a box and the set of symmetric plane partitions as bases of linear representations of Lie groups. We extend this method by realizing transposition and complementation of plane partitions as natural linear transformations of the representations, thereby enumerating symmetric plane partitions, self-complementary plane partitions, and transpose-complement plane partitions in a new...

  12. Complementary variational principle and duality in mathematical programming.

    Science.gov (United States)

    Chan, W. L.; Leininger, G. G.; Farison, J. B.

    1973-01-01

    The relationship between the complementary variational principle and duality in mathematical programming is demonstrated through a geometric approach in a Hilbert space setting. A necessary and sufficient condition for the existence of such a principle is given in the case of a convex functional constrained by linear dynamics. Its relationship to the Kuhn-Tucker saddle point theory is indicated. Applications to various programming and control problems are discussed.

  13. Complementary and Alternative Medicine Therapies for Perinatal Depression

    OpenAIRE

    Deligiannidis, Kristina M.; Freeman, Marlene P.

    2013-01-01

    Complementary and Alternative Medicine (CAM) therapies are increasingly sought out by patients with psychiatric disorders. This article provides a review of the evidence for several commonly utilized CAM therapies (i.e. omega-3 fatty acids, folate, S-adenosyl-methionine (SAMe), St. John’s Wort, bright light therapy, exercise, massage, and acupuncture) in the treatment of perinatal depression. A number of these treatments may be reasonable to consider for women during pregnancy or the postpart...

  14. Waveguide Model for Thick Complementary Split Ring Resonators

    CERN Document Server

    Pulido-Mancera, Laura Maria

    2014-01-01

    This paper presents a very simple analytical model for the design of Frequency Selective Surfaces based on Complementary Split Ring Resonators (CSRR) within the microwave range. Simple expressions are provided for the most important geometrical parameters of the model, yielding an accurate description of the CSRR resonance frequency and avoiding full-wave numerical simulations. Besides, a qualitative description of the band-pass filter behavior of these structures is described, considering its high quality factor Q.

  15. Complementary and alternative exercise for fibromyalgia: a meta-analysis

    OpenAIRE

    Mist SD; Firestone KA; Jones KD

    2013-01-01

    Scott David Mist, Kari Firestone, Kim Dupree Jones Fibromyalgia Research and Treatment Group, School of Nursing, Oregon Health and Science University, Portland, OR, USA Abstract: Complementary and alternative medicine includes a number of exercise modalities, such as tai chi, qigong, yoga, and a variety of lesser-known movement therapies. A meta-analysis of the current literature was conducted estimating the effect size of the different modalities, study quality and bias, and adverse events....

  16. Complementary and Alternative Medicine Treatment Options for Otitis Media

    OpenAIRE

    Marom, Tal; Marchisio, Paola; Tamir, Sharon Ovnat; Torretta, Sara; Gavriel, Haim; Esposito, Susanna

    2016-01-01

    Abstract Otitis media (OM) has numerous presentations in children. Together with conventional medical therapies aimed to prevent and/or treat OM, a rising number of complementary and alternative medicine (CAM) treatment options can be offered. Since OM is common in children, parents may ask healthcare professionals about possible CAM therapies. Many physicians feel that their knowledge is limited regarding these therapies, and that they desire some information. Therefore, we conducted a liter...

  17. Complementary Practitioners’ View of Treatment for Inflammatory Bowel Disease

    OpenAIRE

    Verhoef, Marja J; Rapchuk, Ivan; Liew, Trina; Weir, Vanessa; Hilsden, Robert J

    2002-01-01

    A substantial number of patients with inflammatory bowel disease use complementary therapies to manage their disease, including chiropractic and herbal therapies. The objective of this study was to explore whether providers of these therapies see patients with inflammatory bowel disease and recommend therapies, and to determine their opinions about the treatments that they recommend. The study sample comprised 66 chiropractors, 19 pharmacists, 16 herbalists and 15 health food store employees ...

  18. Waveguide Model for Thick Complementary Split Ring Resonators

    OpenAIRE

    Pulido-Mancera, Laura Maria; Doello, Juan Domingo Baena

    2014-01-01

    This paper presents a very simple analytical model for the design of Frequency Selective Surfaces based on Complementary Split Ring Resonators (CSRR) within the microwave range. Simple expressions are provided for the most important geometrical parameters of the model, yielding an accurate description of the CSRR resonance frequency and avoiding full-wave numerical simulations. Besides, a qualitative description of the band-pass filter behavior of these structures is described, considering it...

  19. Use of complementary therapies by patients attending musculoskeletal clinics.

    OpenAIRE

    Chandola, A; Young, Y.; McAlister, J.; Axford, J S

    1999-01-01

    Patients with musculoskeletal disorders commonly seek treatment outside orthodox medicine (complementary therapy). In patients attending hospital clinics we investigated the prevalence of such behaviour and the reasons for it. Patients attending rheumatology and orthopaedic clinics who agreed to participate were interviewed on the same day by means of a structured questionnaire in three sections: the first section about demographic characteristics; the second about the nature and duration of ...

  20. Complementary and Alternative Medicine in Pakistan: Prospects and Limitations

    OpenAIRE

    Juanita Hatcher; Shaikh, Babar T

    2005-01-01

    Despite all the marvelous advancements in modern medicine, traditional medicine has always been practiced. More than 70% of the developing world's population still depends on the complementary and alternative systems of medicine (CAM). Cultural beliefs and practices often lead to self-care or home remedies in rural areas and consultation with traditional healers. Evidence-based CAM therapies have shown remarkable success in healing acute as well as chronic diseases. Alternative therapies have...

  1. Male infertility: lifestyle factors and holistic, complementary, and alternative therapies

    OpenAIRE

    Yao, David F; Jesse N Mills

    2016-01-01

    While we may be comfortable with an allopathic approach to male infertility, we are also responsible for knowledge about lifestyle modifications and holistic, complementary, and alternative therapies that are used by many of our patients. This paper provides an evidence-based review separating fact from fiction for several of these therapies. There is sufficient literature to support weight reduction by diet and exercise, smoking cessation, and alcohol moderation. Supplements that have demons...

  2. Paediatric Pain Management: Using Complementary and Alternative Medicine

    OpenAIRE

    Evans, Subhadra; Tsao, Jennie C. I.; Zeltzer, Lonnie K

    2008-01-01

    Children undergo acute painful procedures and many also experience chronic pain.Due to their developing systems, infants and children may be at greater risk than adults for protracted pain sensitivity.There is a need to manage acute and chronic paediatric pain to reduce children's suffering and to prevent future pain problems.Consistent with a biopsychosocial perspective, complementary and alternative medicine (CAM) should be considered in management of acute and chronic paediatric pain.Altho...

  3. Multi-user MIMO CDMA systems using complete complementary sequences.

    OpenAIRE

    Khirallah, C.; Coulton, Paul; Rashvand, P.; Zein, N

    2006-01-01

    The authors propose a novel use of complete complementary (CC) sequences for increased spectral efficiency in a multiple-input–multiple-output (MIMO) code division multiple access (CDMA) system. The new method overcomes many of the problems and limitations persistent in single-input–single-output (SISO) and proves that under the proposed MIMO CC-CDMA system, the capacity for the number of supported users increases linearly by the number of transmitters. The paper also shows that the MIMO CC-C...

  4. The right to traditional, complementary, and alternative health care

    OpenAIRE

    Stuttaford, Maria; Al Makhamreh, Sahar; Coomans, Fons; Harrington, John; Himonga, Chuma; Lewando Hundt, Gillian

    2014-01-01

    Background: State parties to human rights conventions and declarations are often faced with the seemingly contradictory problem of having an obligation to protect people from harmful practices while also having an obligation to enable access to culturally appropriate effective healing. As people increasingly migrate across the globe, previous distinctions between ‘traditional’ and ‘complementary and alternative medicine’ practices are being transcended. There are connections across transnatio...

  5. Complementary feeding: a Global Network cluster randomized controlled trial

    Directory of Open Access Journals (Sweden)

    Pasha Omrana

    2011-01-01

    Full Text Available Abstract Background Inadequate and inappropriate complementary feeding are major factors contributing to excess morbidity and mortality in young children in low resource settings. Animal source foods in particular are cited as essential to achieve micronutrient requirements. The efficacy of the recommendation for regular meat consumption, however, has not been systematically evaluated. Methods/Design A cluster randomized efficacy trial was designed to test the hypothesis that 12 months of daily intake of beef added as a complementary food would result in greater linear growth velocity than a micronutrient fortified equi-caloric rice-soy cereal supplement. The study is being conducted in 4 sites of the Global Network for Women's and Children's Health Research located in Guatemala, Pakistan, Democratic Republic of the Congo (DRC and Zambia in communities with toddler stunting rates of at least 20%. Five clusters per country were randomized to each of the food arms, with 30 infants in each cluster. The daily meat or cereal supplement was delivered to the home by community coordinators, starting when the infants were 6 months of age and continuing through 18 months. All participating mothers received nutrition education messages to enhance complementary feeding practices delivered by study coordinators and through posters at the local health center. Outcome measures, obtained at 6, 9, 12, and 18 months by a separate assessment team, included anthropometry; dietary variety and diversity scores; biomarkers of iron, zinc and Vitamin B12 status (18 months; neurocognitive development (12 and 18 months; and incidence of infectious morbidity throughout the trial. The trial was supervised by a trial steering committee, and an independent data monitoring committee provided oversight for the safety and conduct of the trial. Discussion Findings from this trial will test the efficacy of daily intake of meat commencing at age 6 months and, if beneficial, will

  6. The use of complementary and integrative practices in oral health

    OpenAIRE

    Camila da Silva Gonçalo; Nelson Filice de Barros

    2014-01-01

    The World Health Organization recognizes the medical practices derived from the culture of each country, as Traditional Medicine, but all over the world, there has been no consensus about the denomination of these practices. InBrazil, the Ministry of Health recognizes the use of the following, as Complementary and Integrative Practices (CIP): Acupuncture, Homeopathy, Medicinal Plants/Phytotherapy, Thermal Water/Crenotherapy, Anthroposophic Medicine. Based on the therapies recognized by the Mi...

  7. Deep inelastic scattering: photon and neutron complementary techniques

    International Nuclear Information System (INIS)

    The development of pulsed neutron sources for inelastic scattering has revitalised interest in the study of atomic momentum distributions in condensed matter. The experimental techniques currently employed are briefly reviewed together with the complementary methods used to study electron momentum distributions using inelastic photon (Compton) scattering. Both the experimental and theoretical developments are compared and contrasted and the future of neutron 'Compton' scattering briefly outlined. (author)

  8. On the complementary presentation of results of risk studies

    International Nuclear Information System (INIS)

    The presentation of the loss of years of life provides the opportunity to illustrate in complementary way the mortality risks evaluated as part of risk studies. As phase A of the DRS (German risk study nuclear power plants) bears upon the results of the American ''Reactor Safety Study'' (WASH 1400) it does not contain that factor of failure which has only been determined in subsequent studies. Phase B intends to present the results of risk assessments increasingly in form of abridged lifetime. (orig.)

  9. Complementary and alternative medicine : facts and figures : part 2

    OpenAIRE

    Pace, Odette

    2012-01-01

    The popularity of complementary and alternative medicine (CAM) is evident in both developed and less developed societies. It is perceived as being more natural and having fewer side effects than conventional medicine. Claims for efficacy are often unsubstantiated. In this second article, other forms of CAM will be described including herbalism, chiropractic, osteopathy, reflexology and iridology. Proposed mechanisms of action and evidence-based research about their eff...

  10. The Sociology of Traditional, Complementary and Alternative Medicine

    OpenAIRE

    Gale, Nicola

    2014-01-01

    Complementary and alternative medicine (CAM) and traditional medicine (TM) are important social phenomena. This article reviews the sociological literature on the topic. First, it addresses the question of terminology, arguing that the naming process is a glimpse into the complexities of power and history that characterize the field. Second, focusing on the last 15 years of scholarship, it considers how sociological research on users and practitioners of TM/CAM has developed in that time. Thi...

  11. Complementary sex determination substantially increases extinction proneness of haplodiploid populations

    OpenAIRE

    Zayed, Amro; Packer, Laurence

    2005-01-01

    The role of genetic factors in extinction is firmly established for diploid organisms, but haplodiploids have been considered immune to genetic load impacts because deleterious alleles are readily purged in haploid males. However, we show that single-locus complementary sex determination ancestral to the haplodiploid Hymenoptera (ants, bees, and wasps) imposes a substantial genetic load through homozygosity at the sex locus that results in the production of inviable or sterile diploid males. ...

  12. Complementary Sex Determination in the Parasitic Wasp Diachasmimorpha longicaudata

    OpenAIRE

    Leonela Carabajal Paladino; Irina Muntaabski; Silvia Lanzavecchia; Yoann Le Bagousse-Pinguet; Mariana Viscarret; Marianela Juri; Luciana Fueyo-Sánchez; Alba Papeschi; Jorge Cladera; María José Bressa

    2015-01-01

    We studied the sex determination in Diachasmimorpha longicaudata, a parasitoid braconid wasp widely used as biological control agent of fruit pest tephritid flies. We tested the complementary sex determination hypothesis (CSD) known in at least 60 species of Hymenoptera. According to CSD, male or female development depends on the allelic composition of one sex locus (single-locus CSD) or multiple sex loci (multiple-locus CSD). Hemizygote individuals are normal haploid males, and heterozygotes...

  13. Power voltage current convertor using quasi complementary MOSFET current mirrors.

    Science.gov (United States)

    Maclachlan, R A; Riviere, C N

    2011-10-13

    A voltage current convertor is described having a quasi complementary class AB architecture that is particularly suited to implementation using discrete power MOSFETs. High-voltage mirror designs are presented, enabling the construction of sources with kilovolt compliance range, tens of watts of output power and greater than 100 kHz bandwidth. GΩ output impedance and distortion below 1% can be obtained with no trimming or transistor matching. PMID:22312182

  14. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Science.gov (United States)

    2010-04-01

    ... accounts receivable. (a) This account must include amounts due the service company upon open accounts... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 143, Other accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL...

  15. 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.

  16. 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…

  17. 18 CFR 367.2320 - Account 232, Accounts payable.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 232, Accounts... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  18. [Complementary treatment methods for depression in children and adolescents].

    Science.gov (United States)

    Dolle, Kathrin; Schulte-Körne, Gerd

    2014-01-01

    Depressive disorders are among the more common mental illnesses around the world, about 1- 3% of prepubertal children and 6% of postpubertal children and adolescents are affected. They markedly impair psychosocial development and are associated with higher rate of morbidity and mortality throughout life. Many physicians are unsure about which treatment approaches are effective and how the treatment should be planned. A systematic literature search was carried out in electronic databases and study registries and as a manual search. More than 450 studies (mostly randomized controlled trials = RCTs) were identified and summarized in evidence tables. The ensuing recommendations were agreed upon in a consensus conference. The review summarizes the evidence of complementary treatment methods. The evidence for complementary treatment methods (art and music therapy, sleep deprivation, exercise, electroconvulsive therapy, massage, transcranial magnetic stimulation, relaxation, bibliotherapy, computer based therapy, light therapy, omega-3 treatment) is low or there is no evidence due to missing studies or studies of poor quality. For some methods, i. e. light therapy, relaxation and stress reduction and sleep deprivation there is limited indication for effectiveness without sufficient evidence for a practical guidance. There is an urgent need for adequately informative comparative studies on treatment of depression in children and adolescents considering also complementary methods. PMID:24707770

  19. Treatment of Diabetic Gastroparesis by Complementary and Alternative Medicines

    Directory of Open Access Journals (Sweden)

    Hao Liu

    2015-08-01

    Full Text Available Gastroparesis is a common gastrointestinal complication in diabetes, induced by hyperglycemia and characterized by delayed gastric emptying and upper abdominal symptoms, such asnausea, vomiting, early satiety, bloating and epigastric pain. Diabetic gastroparesis (DGP affects life quality and glycemic control, and is a challenge to treat in both Western and Eastern medicine. Routine treatment in Western medicine includes gastric emptying promoted by prokinetic agents, gastric pacemaking, or surgery combined with lifetime hormono-therapy, all of which have unavoidable side effects and limitations, and are very expensive. Complementary and alternative medical treatments like acupuncture, moxibustion, and massage are becoming more and more attractive because of their effectiveness, fewer side effects, and reliable safety. This article aims to introduce representative methods of complementary and alternative medicine to treat DGP, which were searched in English through Pubmed and in Chinese through CNKI (China Knowledge Resource Integrated Database. Several lines of evidence demonstrated the effects of single or combined complementary alternative therapies on DGP outcomes; however, the mechanisms were rarely investigated. Randomized controlled trials are undoubtedly required in future studies.

  20. The ethics of creative accounting

    OpenAIRE

    Amat, Oriol; Blake, John; Dowds, Jack

    1998-01-01

    The term 'creative accounting' can be defined in a number of ways. Initially we will offer this definition: 'a process whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business'. To investigate the ethical issues raised by creative accounting we will: - Explore some definitions of creative accounting. - Consider the various ways in which creative accounting can be undertaken. - Explore the range...

  1. Croatia : Accounting and Auditing

    OpenAIRE

    World Bank

    2002-01-01

    This report is based on an assisted self-assessment of accounting and auditing standards and practices in Croatia conducted under the management of a National Steering Committee consisting of representatives form government and the private sector. The self-assessment exercise, complemented by due diligence by Bank staff, specifically focused on the strengths and weaknesses of the instituti...

  2. Mongolia : Accounting and Auditing

    OpenAIRE

    World Bank

    2008-01-01

    This report provides an assessment of corporate sector accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Mongolia. For purposes of this report, the corporate sector includes all private sector and state-owned enterprises. The report uses International Financial Reporting Standards (IFRS) and International Standards on Au...

  3. Service Science And Accounting

    Directory of Open Access Journals (Sweden)

    Stephen G. Kerr

    2011-05-01

    Full Text Available The evolution of a new discipline of service science will creatively disturb the relationship between more established business disciplines.  Each discipline is not an independent silo.  As a result the purpose of this paper was to explore, at this early stage, how the new discipline may create opportunities for interdisciplinary scholarship.  The specific purpose of this paper was to explore how service science might interact with the scholarly and professional practice of accountingAccounting practice is dominated by a stewardship proposition.  The stewardship proposition is a problem because typical service science investments will receive unfavorable treatment.  Accounting’s other major proposition is valuation.  Areas of opportunity for positive contributions from a service science approach are discussed.  Service science, as viewed through an accounting lens, will have to find ways to overcome measurement and reporting methods that will not afford service science investments the full benefit of their strategic potential.  Several avenues for research into ways service science can improve accounting scholarship are suggested.

  4. Student Attendance Accounting Manual.

    Science.gov (United States)

    Freitas, Joseph M.

    In response to state legislation authorizing procedures for changes in academic calendars and measurement of student workload in California community colleges, this manual from the Chancellor's Office provides guidelines for student attendance accounting. Chapter 1 explains general items such as the academic calendar, admissions policies, student…

  5. Biodiversity and national accounting

    OpenAIRE

    Hamilton, Kirk

    2013-01-01

    Biodiversity, a property of natural areas, provides a range of benefits to the economy including bioprospecting rents, knowledge and insurance, ecotourism fees, and ecosystem services. Many of these values can be broken out in the System of National Accounts, leading to better estimates of the economic losses when natural areas are degraded or destroyed. Developing countries harbor the gre...

  6. Hungary : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Hungary using International Financial Reporting Standards (IFRS),International Standards on Auditing (ISA), and the relevant portions of European Union (EU) law (also known as the acquis communautaire) as benchmarks. It also draws on ...

  7. Accounting 202, 302.

    Science.gov (United States)

    Manitoba Dept. of Education, Winnipeg.

    This teaching guide consists of guidelines for conducting two secondary-level introductory accounting courses. Intended for vocational business education students, the courses are designed to introduce financial principles and practices important to personal and business life, to promote development of clerical and bookkeeping skills sufficient…

  8. Planning for Accountability.

    Science.gov (United States)

    Cuneo, Tim; Bell, Shareen; Welsh-Gray, Carol

    1999-01-01

    Through its Challenge 2000 program, Joint Venture: Silicon Valley Network's 21st Century Education Initiative has been working with K-12 schools to improve student performance in literature, math, and science. Clearly stated standards, appropriate assessments, formal monitoring, critical friends, and systemwide accountability are keys to success.…

  9. Accounting for Organizational Innovations

    DEFF Research Database (Denmark)

    Waldorff, Susanne Boch

    2013-01-01

    institutional logics to account for their creation of three different organizational innovations. While the concept of ‘institutional logic’ helped exploring the legitimizing social meanings embedded in the national reform and locally, the concept of ‘translation’ from actor-network theory shed light on the...

  10. Accountability for Productivity

    Science.gov (United States)

    Wellman, Jane

    2010-01-01

    Productivity gains in higher education won't be made just by improving cost effectiveness or even performance. They need to be documented, communicated, and integrated into a strategic agenda to increase attainment. This requires special attention to "accountability" for productivity, meaning public presentation and communication of evidence about…

  11. School Autonomy and Accountability

    OpenAIRE

    Arcia, Gustavo; MacDonald, Kevin; Patrinos, Harry Anthony; Porta, Emilio

    2011-01-01

    The objective of this paper is to present an assessment scale for benchmarking school autonomy and accountability. This scale is one of the tools being developed under system assessment and benchmarking for education results (SABER) initiative created by the World Bank as part of its education strategy. The purpose of this scale is to reinforce the monitoring and evaluation of education sy...

  12. CONDITIONING ON ACCOUNTING MODELS, APPLICATION AND OFFER OF ACCOUNTING INFORMATION

    OpenAIRE

    Assoc. Prof. Valeriu Brabete Ph.D

    2010-01-01

    The accounting classification make nothing else than suggest how diverse the regulations and the accounting practices. In spite of the differences existing between the national accounting systems, there are still numerous cultural, social, political and of other nature conditions, that allow us to integrate them, at a global level, of two great accounting orientations, that represent nothing else than two models of requesting accounting information, generically named the accounting model of t...

  13. STRATEGIC MANAGEMENT ACCOUNTING – A MESSIAH FOR MANAGEMENT ACCOUNTING?

    OpenAIRE

    Haider Shah; Ali Malik; Muhammad Shaukat Malik

    2011-01-01

    When management accounting was introduced as an advanced version of cost accounting after second world war its early advocates had claimed that it would make accounting more useful in assisting managers in their decision making function. As the discipline has failed to live up to the promise now strategic management accounting has been presented as a messiah for the discipline of accounting. New promises have been made that while the traditional management accounting failed to make use of st...

  14. Accounting Specifics of Foreign Currency Settlements with Persons Accountable

    OpenAIRE

    Oksana Mykhasyk

    2014-01-01

    The article covers individual aspects of organizing analytical accounting of foreign currency payments for persons accountable at the enterprises of Ukraine. Issues of foreign currency settlements with persons accountable and other debtors have been considered. The need for inclusion of all accounts into monetary items of accounting has been reasoned. The focus has been made on the feasibility of making the amendments into the Accounting Regulation (Standard) 21 – The Effects of Changes in ...

  15. Iowa Community Colleges Accounting Manual.

    Science.gov (United States)

    Iowa State Dept. of Education, Des Moines. Div. of Community Colleges and Workforce Preparation.

    This document describes account classifications and definitions for the accounting system of the Iowa community colleges. In view of the objectives of the accounting system, it is necessary to segregate the assets of the community college according to its source and intended use. Additionally, the accounting system should provide for accounting by…

  16. 78 FR 42528 - National Center for Complementary & Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2013-07-16

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary & Alternative Medicine... personal privacy. Name of Committee: National Center for Complementary and Alternative Medicine Special... & Alternative Medicine, NIH, 6707 Democracy Blvd., Suite 401, Bethesda, MD 20892, 301-594-3456,...

  17. 77 FR 28396 - National Center for Complementary & Alternative Medicine Notice of Closed Meeting

    Science.gov (United States)

    2012-05-14

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary & Alternative Medicine... personal privacy. Name of Committee: National Center for Complementary and Alternative Medicine Special... Medicine, National Institutes of Health, 6707 Democracy Boulevard, Suite 401, Bethesda, MD 20892,...

  18. 76 FR 29773 - National Center for Complementary & Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2011-05-23

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary & Alternative Medicine... personal privacy. Name of Committee: National Center for Complementary and Alternative Medicine Special... Alternative Medicine, National Institutes of Health, HHS) Dated: May 17, 2011. Jennifer S. Spaeth,...

  19. 75 FR 6041 - National Center for Complementary & Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2010-02-05

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary & Alternative Medicine... personal privacy. Name of Committee: National Center for Complementary and Alternative Medicine Special... Medicine, National Institutes of Health, HHS) Dated: January 27, 2010. Jennifer Spaeth, Director, Office...

  20. Chronic Low-Back Pain and Complementary Health Approaches: What the Science Says

    Science.gov (United States)

    ... NCCIH Clinical Digest for health professionals Chronic Low-Back Pain and Complementary Health Approaches: What the Science Says ... Guidelines, Scientific Literature, Info for Patients: Chronic Low-Back Pain and Complementary Health Approaches Spinal Manipulation The term ...

  1. Yield Effects of Tissue Culture Bananas in Kenya: Accounting for Selection Bias and the Role of Complementary Inputs

    OpenAIRE

    Kabunga, Nassul S.; Dubois, Thomas; Qaim, Matin

    2011-01-01

    We analyze yield effects of tissue culture (TC) banana technology in the Kenyan small farm sector, using recent survey data and an endogenous switching regression approach. TC banana plantlets, which are free from pests and diseases, have been introduced in East Africa since the late-1990s. While field experiments show significant yield advantages over traditional banana suckers, a rigorous assessment of impacts in farmers’ fields is still outstanding. A comparison of mean yield levels betwee...

  2. Physical macroeconomics: a demarcation of accounting and analysis

    Energy Technology Data Exchange (ETDEWEB)

    Hahn, M. de [Statistics Netherlands, Voorburg (Netherlands)

    2001-07-01

    This paper provides a general discussion on physical flow accounting methodology. The discussion is limited to those methods primarily applied to the national economy level. Specific attention is given to the demarcation of accounting versus analysis. The primary goal of statistics and accounting is to provide an acceptable level of 'descriptiveness' and 'neutrality' in its representation of facts. On the other hand, modelling or analysis usually relies on assumptions of a much wider scale, for example in relation to human behaviour, or by the necessity of ceteris paribus clauses in partial analysis. While accounting usually provides answers on past events, analysis is often ex-ante oriented. A number of accounting methods are reviewed on the basis of their accounting scopes and indicator proposals. In general the accounting frameworks are rather complementary or at least not contradictory but inconsistencies emerge in some of the indicators that are derived from the accounts. The paper further elaborates on the significance of the national accounts in this field of research. National accounting concepts and definitions contributes to a sound demarcation of the (national) economy, which appears equally valid for physical representations of a national economy. This demarcation also supports the sound allocation of environmental burdens to specific national or regional economies. At the same time, the economic relevance of physical flows is to a large extent exposed by their connection to specific economic (production and consumption) processes and concomitant transactions. This linkage, as for example accommodated in a National Accounting Matrix including Environmental Accounts (NAMEA) provides in this respect a useful statistical framework that provides a consistent comparison of environmental burdens to economic benefits (or environmental benefits to economic costs)

  3. Evaluation of accountability measurements

    International Nuclear Information System (INIS)

    The New Brunswick Laboratory (NBL) is programmatically responsible to the U.S. Department of Energy (DOE) Office of Safeguards and Security (OSS) for providing independent review and evaluation of accountability measurement technology in DOE nuclear facilities. This function is addressed in part through the NBL Safegaurds Measurement Evaluation (SME) Program. The SME Program utilizes both on-site review of measurement methods along with material-specific measurement evaluation studies to provide information concerning the adequacy of subject accountability measurements. This paper reviews SME Program activities for the 1986-87 time period, with emphasis on noted improvements in measurement capabilities. Continued evolution of the SME Program to respond to changing safeguards concerns is discussed

  4. Accounting as an Engine

    DEFF Research Database (Denmark)

    Revellino, Silvana; Mouritsen, Jan

    2015-01-01

    This paper explores the relationships between calculative practices and innovative activities. It investigates how calculative practices such as accounting develop knowledge that functions as an engine (MacKenzie, 2006) for innovation. This is an attempt at exploring the role of accounting through...... its performative effects so that, rather than only describing the world, it also helps to change it. The thesis is that calculative practices are engines involved in luring actors into doing new things by their ability to inspire them to ask new questions and to see new opportunities. As engines...... calculative practices are engines helping to bring this drift along. In the case of Telepass, which is a technology that is designed both for managing motorists’ behaviour and accumulating traces about such behaviour, the innovation was able to influence and recreate the engine anew. This story explains how...

  5. Complementary medicine use in children: extent and reasons. A population-based study.

    OpenAIRE

    Simpson, N.; Roman, K.

    2001-01-01

    This study used a cross-sectional population survey to determine the prevalence of complementary medicine use in children. Some form of complementary medicine had been used by 17.9% of children at least once, and 6.9% had visited a complementary medicine practitioner. Homoeopathy, aromatherapy, and herbal medicine were most frequently used, most commonly for ear; nose, and throat; dermatology; musculoskeletal; infant; respiratory; and emotional/behavioural health problems. Complementary medic...

  6. Efforts toward Offender Accountability

    OpenAIRE

    Kerry Beldin; Allison Lauritsen; Henry D'Souza; Bob Moyer

    2015-01-01

    In 1996, a coordinated community response (CCR) was formally established in a mid-sized Midwestern city to improve the criminal justice response to intimate partner violence (IPV). Data for this study included all IPV-related incidents to which the local police department responded since the establishment of the CCR for a fourteen year period. Effective CCRs provide for IPV offender accountability through citation and prosecution of IPV-related crimes. Concerns about demographic variables aff...

  7. Developing Key Account Managers

    OpenAIRE

    Millman, T; Wilson, K

    1995-01-01

    Key account management (KAM) in industrial and business-to-business markets has its roots in sales management where it has long been recognised that customers of strategic importance require special treatment. More recently, growing interest among academics and practitioners in relationship marketing has forced KAM centre stage as one of the few seemingly tried/tested approaches to customer retention and development. This trend, however, has exposed three inter-related problems for the adopti...

  8. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects......: business entities, the transformation process, types of businesses, stakeholders, legislation, the annual report, the VAT system, double-entry bookkeeping, inventories, and year-end cast flow analysis....

  9. Accounting for China's Growth

    OpenAIRE

    Brandt, Loren; Zhu, Xiaodong

    2010-01-01

    China has achieved impressive growth over the last three decades. However, there has been debate over the sources of the growth, and the role of the intensive versus extensive margin. Growth accounting exercises at the aggregate level (Rawski and Perkins, 2008; Bosworth and Collins, 2008) suggest an equal role for both. For the non-agricultural sector, there have been doubts about the contribution of TFP improvements to growth. For the period between 1978 and 1998, Young (2003) stresses the r...

  10. Accounting for California Water

    OpenAIRE

    Escriva-Bou, Alvar; McCann, Henry; Hanak, Ellen; Lund, Jay; Gray, Brian

    2016-01-01

    Understanding California’s water balance sheet—how much there is, who has claims to it, and what is actually being “spent”—is key to effectively managing the state’s limited water supply in support of a healthy economy and environment. The latest drought has spotlighted serious gaps in California’s water accounting system. California is a large, geographically diverse state, and its water systems are physically interconnected and institutionally fragmented. Water infrastructure connects the s...

  11. Accounting and Economic Theory

    OpenAIRE

    Martin Shubik

    2003-01-01

    This paper deals with the changing relationship between economic theory and accounting practice and theory. It argues that many of the basic problems encountered in practice cannot be avoided in any attempt to construct an economic theory adequate to handle dynamics. In particular problems of timing become critical. furthermore, there are several critical problems concerning profit maximization, the nature of the rate of interest, agency problems within the firm and the payment of dividends w...

  12. Managing global accounts.

    Science.gov (United States)

    Yip, George S; Bink, Audrey J M

    2007-09-01

    Global account management--which treats a multinational customer's operations as one integrated account, with coherent terms for pricing, product specifications, and service--has proliferated over the past decade. Yet according to the authors' research, only about a third of the suppliers that have offered GAM are pleased with the results. The unhappy majority may be suffering from confusion about when, how, and to whom to provide it. Yip, the director of research and innovation at Capgemini, and Bink, the head of marketing communications at Uxbridge College, have found that GAM can improve customer satisfaction by 20% or more and can raise both profits and revenues by at least 15% within just a few years of its introduction. They provide guidelines to help companies achieve similar results. The first steps are determining whether your products or services are appropriate for GAM, whether your customers want such a program, whether those customers are crucial to your strategy, and how GAM might affect your competitive advantage. If moving forward makes sense, the authors' exhibit, "A Scorecard for Selecting Global Accounts," can help you target the right customers. The final step is deciding which of three basic forms to offer: coordination GAM (in which national operations remain relatively strong), control GAM (in which the global operation and the national operations are fairly balanced), and separate GAM (in which a new business unit has total responsibility for global accounts). Given the difficulty and expense of providing multiple varieties, the vast majority of companies should initially customize just one---and they should be careful not to start with a choice that is too ambitious for either themselves or their customers to handle. PMID:17886487

  13. ENVIRONMENTAL FINANCIAL ACCOUNTING

    OpenAIRE

    Mihai, Oana; Florentina MOISESCU

    2006-01-01

    From a company’s perspective, there seem to be two underlying forces driving company interest in various kinds of environmental performance data that might be considered varieties of accounting. The first is a growing demand from company stakeholders, based on an increased interest in environmental issues. Interested stakeholders are not only the consumers, but also industrial customers, financial institutions and others. For this reason, more and more companies are producing environmental re...

  14. Service Science And Accounting

    OpenAIRE

    Stephen G. Kerr

    2011-01-01

    The evolution of a new discipline of service science will creatively disturb the relationship between more established business disciplines.  Each discipline is not an independent silo.  As a result the purpose of this paper was to explore, at this early stage, how the new discipline may create opportunities for interdisciplinary scholarship.  The specific purpose of this paper was to explore how service science might interact with the scholarly and professional practice of accounting.  Accou...

  15. Sustainability, accounting and reporting

    CERN Document Server

    Balachandran, Kashi

    2011-01-01

    The topic of business sustainability is multidisciplinary in nature, and its complexity calls for putting in place a wide variety of research approaches, such as action research, case studies, surveys, model development etc. The papers presented in this ebook represent a comprehensive overview of recent advances in this area of accounting and reporting research. It contains six papers, covering how leasing can increase environmental benefits, CSR, developing social, environmental and economic indicators for SMEs, sustainability reporting and reputation risk and others.

  16. Automated synthesis of transmission lines loaded with complementary split ring resonators (CSRRs) and open complementary split ring resonators (OCSRRs) through aggressive space mapping (ASM)

    OpenAIRE

    Selga, Jordi; Rodríguez Pérez, Ana María; Orellana, Marco; Boria Esbert, Vicente Enrique; Martín, Ferran

    2014-01-01

    This paper is focused on the application of space mapping optimization to the automated synthesis of transmission lines loaded with complementary split ring resonators (CSRRs) and open complementary split ring resonators (OCSRRs). These structures are of interest for the implementation of resonant-type metamaterial transmission lines and for the design of planar microwave circuits based on such complementary resonators. The paper presents a method to generate the layouts of CSRR- and OC...

  17. CHINA ACCOUNTING REVIEW(CAR)

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

    China Accounting Review(CAR)is a new accounting journal in Chinese,spon- sored by Peking University,Tsinghua University,Beijing National Accounting Insti- tute and ten more universities,and published by the Peking University Press.

  18. A novel pseudo-complementary PNA G-C base pair

    DEFF Research Database (Denmark)

    Olsen, Anne G.; Dahl, Otto; Petersen, Asger Bjørn; Nielsen, John; Nielsen, Peter E.

    2011-01-01

    Pseudo-complementary oligonucleotide analogues and mimics provide novel opportunities for targeting duplex structures in RNA and DNA. Previously, a pseudo-complementary A-T base pair has been introduced. Towards sequence unrestricted targeting, a pseudo-complementary G-C base pair consisting of the...

  19. Accountability report - fiscal year 1997

    International Nuclear Information System (INIS)

    This document contains the US NRC's accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement

  20. CREATIVE ACCOUNTING AND FISCAL FRAUD

    Directory of Open Access Journals (Sweden)

    IMBRESCU CARMEN MIHAELA

    2012-05-01

    Full Text Available This study suggests to highlight the fact that accounting information does not succeed reflecting the real image of an entity only partially due to the manipulation of accounting data by practicing creative accounting by accountants, managers, under the careful management of auditors which certify the fact that the financial situations reflect the reality. Creative accounting has as an common goal creating a distorted image of the entity, more prosperous, misleading the information users through financial components. Handling techniques are offered by the treatments and the accounting politics recommended by the national accounting standards and International Accounting standards.

  1. Behavioral Change Strategies for Improving Complementary Feeding and Breastfeeding.

    Science.gov (United States)

    Osendarp, Saskia J M; Roche, Marion L

    2016-01-01

    Improving infant and young child feeding (IYCF) practices, including breastfeeding and complementary feeding, has been identified as one of the most effective interventions to improve child survival, stunting and wasting. Evidence from randomized controlled trials suggests that effective promotion of breastfeeding and complementary feeding, with or without food provision, has the potential to improve IYCF practices and child nutrition. However, in many countries, breastfeeding practices and complementary feeding practices are still far from optimal. The lack of implementation of available, effective, affordable interventions in scale-up programs is in part attributed to a lack of innovative, creative and effective behavioral change strategies that enable and encourage caregivers. Successful behavioral change strategies should be based on a rigorous situational analysis and formative research, and the findings and insights of formative research should be used to further design interventions that address the identified barriers and enablers, to select delivery channels, and to formulate appropriate and effective messages. In addition, successful behavioral change interventions should a priori define and investigate the program impact pathway to target behavioral change and should assess intermediary behavioral changes and indicators to learn why the expected outcome was achieved or not achieved by testing the program theory. The design of behavioral change communication must be flexible and responsive to shifts in societies and contexts. Performance of adequate IYCF also requires investments to generate community demand through social mobilization, relevant media and existing support systems. Applying these principles has been shown to be effective in improving IYCF practices in Vietnam, Bangladesh and Ethiopia and is recommended to be adopted by other programs and countries in order to accelerate progress in improving child nutrition. PMID:27197978

  2. Evaluating complementary and alternative therapies for cancer patients.

    Science.gov (United States)

    Cassileth, B R

    1999-01-01

    "Complementary and alternative" therapies are actually a vast collection of disparate, unrelated regimens and products, ranging from adjunctive modalities that effectively enhance quality of life and promising antitumor herbal remedies now under investigation, to bogus therapies that claim to cure cancer and that harm not only directly, but also indirectly by encouraging patients to avoid or postpone effective cancer care. Complementary therapies such as music and massage, herbal teas to aid digestion and relieve nausea, yoga, tai chi, meditation, and the many other well-documented techniques that relieve stress and enhance well-being should be made available to patients to augment and ease the experience of cancer treatment and recovery. Many time-tested herbal and diet-based remedies are now being studied for their abilities to induce or extend remission without toxicity. At the same time, lack of government regulatory authority leaves consumers at the mercy of those who promote unproved remedies, scores of which the grocery store and pharmacy shelves. Many of these over-the-counter products contain harmful ingredients. Herb-drug interactions, only some of which are documented, occur with frequency and are sufficiently problematic to require that patients stop taking herbal remedies prior to surgery (to prevent interactions with anesthetics and anticoagulant effects); before radiation (due to potential for increased photosensitivity); and during courses of chemotherapy (to prevent product-drug interactions). Moreover, both good information and misinformation that appear in printed materials and on the Internet appeal to better educated consumers, who are, in fact, the most likely to try complementary and alternative methods. PMID:11198952

  3. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Science.gov (United States)

    2010-04-01

    ... accounts receivable. (a) This account must include amounts due from customers for service, and for... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 142, Customer accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL...

  4. Teaching Elementary Accounting to Non-Accounting Majors

    Science.gov (United States)

    Lloyd, Cynthia B.; Abbey, Augustus

    2009-01-01

    A central recurring theme in business education is the optimal strategy for improving introductory accounting, the gateway subject of business education. For many students, especially non-accounting majors, who are required to take introductory accounting as a requirement of the curriculum, introductory accounting has become a major obstacle for…

  5. 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,…

  6. Geology - Background complementary studies. Forsmark modelling stage 2.2

    Energy Technology Data Exchange (ETDEWEB)

    Stephens, Michael B. [Geological Survey of Sweden, Uppsala (Sweden); Skagius, Kristina [Kemakta Konsult AB, Stockholm (Sweden)] (eds.)

    2007-09-15

    During Forsmark model stage 2.2, seven complementary geophysical and geological studies were initiated by the geological modelling team, in direct connection with and as a background support to the deterministic modelling of deformation zones. One of these studies involved a field control on the character of two low magnetic lineaments with NNE and NE trends inside the target volume. The interpretation of these lineaments formed one of the late deliveries to SKB that took place after the data freeze for model stage 2.2 and during the initial stage of the modelling work. Six studies involved a revised processing and analysis of reflection seismic, refraction seismic and selected oriented borehole radar data, all of which had been presented earlier in connection with the site investigation programme. A prime aim of all these studies was to provide a better understanding of the geological significance of indirect geophysical data to the geological modelling team. Such essential interpretative work was lacking in the material acquired in connection with the site investigation programme. The results of these background complementary studies are published together in this report. The titles and authors of the seven background complementary studies are presented below. Summaries of the results of each study, with a focus on the implications for the geological modelling of deformation zones, are presented in the master geological report, SKB-R--07-45. The sections in the master report, where reference is made to each background complementary study and where the summaries are placed, are also provided. The individual reports are listed in the order that they are referred to in the master geological report and as they appear in this report. 1. Scan line fracture mapping and magnetic susceptibility measurements across two low magnetic lineaments with NNE and NE trend, Forsmark. Jesper Petersson, Ulf B. Andersson and Johan Berglund. 2. Integrated interpretation of surface and

  7. Exhaustive Verification of Weak Reconstruction For Self Complementary Graphs

    CERN Document Server

    Gupta, S K; Khandelwal, Akash; Tiwari, Apurv; Srilekha,

    2010-01-01

    This paper presents an exhaustive approach for verification of the weak reconstruction of Self Complementary Graphs up to 17 vertices. It describes the general problem of the Reconstruction Conjecture, explaining the complexity involved in checking deck-isomorphism between two graphs. In order to improve the computation time, various pruning techniques have been employed to reduce the number of graph-isomorphism comparisons. These techniques offer great help in proceeding with a reconstructive approach. An analysis of the numbers involved is provided, along with the various limitations of this approach. A list enumerating the number of SC graphs up till 101 vertices is also appended.

  8. Complementary and Alternative Therapies in Amyotrophic Lateral Sclerosis.

    Science.gov (United States)

    Bedlack, Richard S; Joyce, Nanette; Carter, Gregory T; Paganoni, Sabrina; Karam, Chafic

    2015-11-01

    Given the severity of their illness and lack of effective disease-modifying agents, it is not surprising that most patients with amyotrophic lateral sclerosis (ALS) consider trying complementary and alternative therapies. Some of the most commonly considered alternative therapies include special diets, nutritional supplements, cannabis, acupuncture, chelation, and energy healing. This article reviews these in detail. The authors also describe 3 models by which physicians may frame discussions about alternative therapies: paternalism, autonomy, and shared decision making. Finally, the authors review a program called ALSUntangled, which uses shared decision making to review alternative therapies for ALS. PMID:26515629

  9. Complementary weak-value amplification with concatenated postselections

    CERN Document Server

    Viza, Gerardo I; Liu, Wei-Tao; Howell, John C

    2016-01-01

    We measure a transverse momentum kick in a Sagnac interferometer using weak-value amplification with two postselections. The first postselection is controlled by a polarization dependent phase mismatch between both paths of a Sagnac interferometer and the second postselection is controlled by a polarizer at the exit port. By monitoring the darkport of the interferometer, we study the complementary amplification of the concatenated postselections, where the polarization extinction ratio is greater than the contrast of the spatial interference. In this case, we find an improvement in the amplification of the signal of interest by introducing a second postselection to the system.

  10. Geology - Background complementary studies. Forsmark modelling stage 2.2

    International Nuclear Information System (INIS)

    During Forsmark model stage 2.2, seven complementary geophysical and geological studies were initiated by the geological modelling team, in direct connection with and as a background support to the deterministic modelling of deformation zones. One of these studies involved a field control on the character of two low magnetic lineaments with NNE and NE trends inside the target volume. The interpretation of these lineaments formed one of the late deliveries to SKB that took place after the data freeze for model stage 2.2 and during the initial stage of the modelling work. Six studies involved a revised processing and analysis of reflection seismic, refraction seismic and selected oriented borehole radar data, all of which had been presented earlier in connection with the site investigation programme. A prime aim of all these studies was to provide a better understanding of the geological significance of indirect geophysical data to the geological modelling team. Such essential interpretative work was lacking in the material acquired in connection with the site investigation programme. The results of these background complementary studies are published together in this report. The titles and authors of the seven background complementary studies are presented below. Summaries of the results of each study, with a focus on the implications for the geological modelling of deformation zones, are presented in the master geological report, SKB-R--07-45. The sections in the master report, where reference is made to each background complementary study and where the summaries are placed, are also provided. The individual reports are listed in the order that they are referred to in the master geological report and as they appear in this report. 1. Scan line fracture mapping and magnetic susceptibility measurements across two low magnetic lineaments with NNE and NE trend, Forsmark. Jesper Petersson, Ulf B. Andersson and Johan Berglund. 2. Integrated interpretation of surface and

  11. Planar terahertz waveguides based on complementary split ring resonators.

    Science.gov (United States)

    Kumar, Gagan; Cui, Albert; Pandey, Shashank; Nahata, Ajay

    2011-01-17

    We experimentally demonstrate planar plasmonic THz waveguides using metal films that are periodically perforated with complementary split ring resonators (CSRRs). The waveguide transmission spectra exhibit numerous transmission resonances. While the geometry is commonly used in developing negative index materials, the excitation geometry used here does not allow for conventional metamaterial response. Instead, we show that all of the observed resonances can be determined from the geometrical properties of the CSRR apertures. Surprisingly, the Bragg condition does not appear to limit the frequency extent of the observed resonances. The results suggest that metamaterial-inspired geometries may be useful for developing THz guided-wave devices. PMID:21263646

  12. Complementary safety assessments of the French nuclear facilities

    International Nuclear Information System (INIS)

    EDF has conducted, after the Fukushima event, complementary safety assessments of its nuclear facilities. The aim of this in-depth review was to assess the resilience of each plant to extreme external hazards, situations that could lead to severe accident conditions. These analyses demonstrate a good level of safety for all of EDF's nuclear facilities. Supplementary measures post-Fukushima have been put forward to the ASN (French authority for nuclear safety) with the aim of continuing to improve the level of safety at the plants. Once the ASN position is issued, EDF will develop an action plan over several years, covering both supplementary studies and modifications that have been identified. (author)

  13. Thermal stresses in composite tubes using complementary virtual work

    Science.gov (United States)

    Hyer, M. W.; Cooper, D. E.

    1988-01-01

    This paper addresses the computation of thermally induced stresses in layered, fiber-reinforced composite tubes subjected to a circumferential gradient. The paper focuses on using the principle of complementary virtual work, in conjunction with a Ritz approximation to the stress field, to study the influence on the predicted stresses of including temperature-dependent material properties. Results indicate that the computed values of stress are sensitive to the temperature dependence of the matrix-direction compliance and matrix-direction thermal expansion in the plane of the lamina. There is less sensitivity to the temperature dependence of the other material properties.

  14. Complementary electric-LC resonator antenna for WLAN applications

    Science.gov (United States)

    Bala, Bashir D.; Rahim, Mohamad Kamal A.; Murad, Noor Asniza

    2014-08-01

    In this paper, a metamaterial antenna based on complementary electric-LC (CELC) resonator is proposed. The antenna consists of slot-loaded ELC on the ground plane as the main antennas radiating element and excited by a microstrip line. The CELC resonator is characterized by single-negative magnetic moment excited by coupling between the microstrip transmission line and slot-loaded CELC. The peak realized gain and efficiency of 2.63 dB and 86 % are obtained, respectively, at resonance frequency. Simulation and measurement results are presented to validate the design. The antenna is suitable for WLAN applications (2.39-2.48 GHz).

  15. 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.

  16. Cost accounting in ECN

    International Nuclear Information System (INIS)

    A five year planning is made in which the available money is distributed to the expected programmes. This five year plan is used as basis for working plan and budget for the next year. In the working plan all financial means are divided into kinds of costs, cost centres and cost units. Based on this working plan and the relevant budgets the tariffs are calculated per working centre (cost centre). The tariffs are fixed for a whole year. Up till now these tariffs are also basis for the cost unit accounting at the end of the year together with the results of the time registration. The estimated work shop services for the working centres are included in the tariffs. For the allocation of overhead costs ECN uses dynamic keys. Depreciation costs with respect to instruments, investments etc. are determined per working centre according to a computer programme. The cost unit related costs are charged directly to cost unit. This implies that project related in instruments are looked upon as running costs. In the future we will try to refine the present cost accounting system still further in this way that we will look upon a cost centre as a profit centre. Furthermore we will try to analyse the tariff and calculation deviations and under/over occupation deviations afterwards (post calculation). The information provided to the management knows a hierachic construction: project information to projectleader, programme (compound projects) information to programme coordinator, cost centre summary to department heads, attention area (compound programme) information to programme coordinator and managing director, ECN research (compound attention areas) information to general management, information re kind of costs to relevant persons, f.e. surveys of expenditure for part time personnel to personnel bureau. The information is provided by the department of Finance and Administrative Organisation. The entire scope of cost accounting is the responsibility of the head of the department

  17. Total quality accounting

    Directory of Open Access Journals (Sweden)

    Andrijašević Maja

    2008-01-01

    Full Text Available The focus of competitive "battle" shifted from the price towards non-price instruments, above all, towards quality that became the key variable for profitability increase and achievement of better comparative position of a company. Under such conditions, management of a company, which, according to the established and certified system of total quality, strives towards achieving of a better market position, faces the problem of quality cost measurement and determination. Management, above all, cost accounting can help in solving of this problem, but the question is how much of its potential is being used for that purpose.

  18. ENVIRONMENTAL FINANCIAL ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Oana MIHAI

    2006-01-01

    Full Text Available From a company’s perspective, there seem to be two underlying forces driving company interest in various kinds of environmental performance data that might be considered varieties of accounting. The first is a growing demand from company stakeholders, based on an increased interest in environmental issues. Interested stakeholders are not only the consumers, but also industrial customers, financialinstitutions and others. For this reason, more and more companies are producing environmental reports, but these are often low on data content, which adversely affects company credibility on environmental issues.

  19. Decentralisation, managerialism and accountability:

    DEFF Research Database (Denmark)

    Robinson, Sarah

    2015-01-01

    Educational reforms have largely been analysed from the perspective of the effects on students, teachers and schools, their practices and performance. While there is also a large body of literature that draws on the rhetoric and discourses found in policy documents, there has been little attention...... people inside an Australian state education administration during the time when the organisation was being restructured. It examines how decentralisation, managerialism and accountability result in the loss of professional expertise. This study contributes to the literature on the neo-liberalisation of...

  20. Accounting for Growth

    OpenAIRE

    Jeremy Greenwood; Boyan Jovanovic

    2000-01-01

    A satisfactory account of the postwar growth experience of the United States should be able to come to terms with the following three facts: 1. Since the early 1970's there has been a slump in the advance of productivity. 2. The price of new equipment has fallen steadily over the postwar period. 3. Since the mid-1970's the skill premium has risen. Variants of Solow's (1960) vintage-capital model can go a long way toward explaining these facts, as this paper shows. In brief, the explanations a...

  1. 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...

  2. Environmental Accounting – A New Challenge for the Accounting System

    OpenAIRE

    Hajnalka Ván

    2012-01-01

    The appearance of environmental problems impacts every area of science globally, as a result, accounting has to answer these challenges as well, one way of which is environmental accounting. The main aim of the study is explore the roots and the tendencies of the development of environmental accounting. In addition, environmental accounting will also be discussed in terms of its relevance to supplementing the traditional accounting system, which topic will be concluded with an outlook on Hung...

  3. 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...

  4. Child-responsive Accountability: Lessons from social accountability

    OpenAIRE

    Lena Thu Phuong Nguyen

    2013-01-01

    This paper links the concept and practice of accountability with child rights, by asking: (1) What accountability means when children are the rights holders, and whose role is it to exact that accountability? (2) What are the assumptions underpinning social accountability, and how can they be revised from the child-rights perspective? (3) How do social and political dynamics at community and national levels, often not linked to child rights issues, shape accountability outcomes? The paper is ...

  5. Complementary relations in non-equilibrium stochastic processes

    International Nuclear Information System (INIS)

    Highlights: • Novel complementary relations in non-equilibrium stochastic processes. • Dependence of statistical measures (entropy, information, and work) on variables, reference frames, and time. • Equilibrium maximises simultaneous information while minimising simultaneous disorder/uncertainty. • Difference between Eulerian and Lagrangian entropy and its related concepts. • Hamilton–Jacobi relation for forced-dissipative system. - Abstract: We present novel complementary relations in non-equilibrium stochastic processes. Specifically, by utilising path integral formulation, we derive statistical measures (entropy, information, and work) and investigate their dependence on variables (x, v), reference frames, and time. In particular, we show that the equilibrium state maximises the simultaneous information quantified by the product of the Fisher information based on x and v while minimising the simultaneous disorder/uncertainty quantified by the sum of the entropy based on x and v as well as by the product of the variances of the PDFs of x and v. We also elucidate the difference between Eulerian and Lagrangian entropy. Our theory naturally leads to Hamilton–Jacobi relation for forced-dissipative systems

  6. Complementary contributions of indeterminism and signaling to quantum correlations

    International Nuclear Information System (INIS)

    Simple quantitative measures of indeterminism and signaling, I and S, are defined for models of statistical correlations. It is shown that any such model satisfies a generalized Bell-type inequality, with tight upper bound B(I,S). This upper bound explicitly quantifies the complementary contributions required from indeterminism and signaling, for modeling any given violation of the standard Bell-Clauser-Horne-Shimony-Holt (Bell-CHSH) inequality. For example, all models of the maximum quantum violation must either assign no more than 80% probability of occurrence to some underlying event, and/or allow a nonlocal change of at least 60% in an underlying marginal probability of one observer in response to a change in measurement setting by a distant observer. The results yield a corresponding complementarity relation between the numbers of local random bits and nonlocal signaling bits required to model a given violation. A stronger relation is conjectured for simulations of singlet states. Signaling appears to be a useful resource only if a 'gap' condition is satisfied, corresponding to being able to nonlocally flip some underlying marginal probability p to its complementary value 1-p.

  7. Dietary Patterns during Complementary Feeding and Later Outcomes.

    Science.gov (United States)

    Emmett, Pauline M

    2016-01-01

    Guidelines for healthy infant feeding provide advice on breastfeeding and complementary feeding. The Avon Longitudinal Study of Parents and Children (ALSPAC) derived dietary patterns in comparison to infant feeding guidelines and by using principal components analysis (PCA). The ALSPAC cohort was recruited during pregnancy. Parent-completed questionnaires assessed diet at age 6 and 15 months. Children were weighed and measured at 7 years of age and IQ was assessed at 8 years. A complementary feeding utility index was calculated in relation to 14 feeding recommendations. High scores on the index were due to longer breastfeeding, and feeding more fruit and vegetables and less ready-prepared baby foods. The index scores were positively related to IQ and 'healthy' dietary patterns in childhood. In infancy four dietary patterns were derived from PCA at each age. Three occurred at both ages: 'HM traditional' (home-made meat, vegetables and desserts), 'discretionary' (processed adult foods) and 'RM baby foods' (commercial ready-made baby foods). A 'breastfeeding' pattern was derived at 6 months, with fruit and vegetables included. At 15 months, a 'HM contemporary' pattern included cheese, fish, nuts, legumes, fruit and vegetables. The 'discretionary' and 'RM baby foods' patterns at both ages were negatively associated, while the 'breastfeeding' and 'HM contemporary' patterns were positively associated with IQ. These results suggest that infant diet influences cognitive development in children and may set a trend for later eating patterns. PMID:27088342

  8. Complementary relations in non-equilibrium stochastic processes

    Energy Technology Data Exchange (ETDEWEB)

    Kim, Eun-jin, E-mail: e.kim@sheffield.ac.uk; Nicholson, S.B.

    2015-08-28

    Highlights: • Novel complementary relations in non-equilibrium stochastic processes. • Dependence of statistical measures (entropy, information, and work) on variables, reference frames, and time. • Equilibrium maximises simultaneous information while minimising simultaneous disorder/uncertainty. • Difference between Eulerian and Lagrangian entropy and its related concepts. • Hamilton–Jacobi relation for forced-dissipative system. - Abstract: We present novel complementary relations in non-equilibrium stochastic processes. Specifically, by utilising path integral formulation, we derive statistical measures (entropy, information, and work) and investigate their dependence on variables (x, v), reference frames, and time. In particular, we show that the equilibrium state maximises the simultaneous information quantified by the product of the Fisher information based on x and v while minimising the simultaneous disorder/uncertainty quantified by the sum of the entropy based on x and v as well as by the product of the variances of the PDFs of x and v. We also elucidate the difference between Eulerian and Lagrangian entropy. Our theory naturally leads to Hamilton–Jacobi relation for forced-dissipative systems.

  9. Persistence and resistance as complementary bacterial adaptations to antibiotics.

    Science.gov (United States)

    Vogwill, T; Comfort, A C; Furió, V; MacLean, R C

    2016-06-01

    Bacterial persistence represents a simple of phenotypic heterogeneity, whereby a proportion of cells in an isogenic bacterial population can survive exposure to lethal stresses such as antibiotics. In contrast, genetically based antibiotic resistance allows for continued growth in the presence of antibiotics. It is unclear, however, whether resistance and persistence are complementary or alternative evolutionary adaptations to antibiotics. Here, we investigate the co-evolution of resistance and persistence across the genus Pseudomonas using comparative methods that correct for phylogenetic nonindependence. We find that strains of Pseudomonas vary extensively in both their intrinsic resistance to antibiotics (ciprofloxacin and rifampicin) and persistence following exposure to these antibiotics. Crucially, we find that persistence correlates positively to antibiotic resistance across strains. However, we find that different genes control resistance and persistence implying that they are independent traits. Specifically, we find that the number of type II toxin-antitoxin systems (TAs) in the genome of a strain is correlated to persistence, but not resistance. Our study shows that persistence and antibiotic resistance are complementary, but independent, evolutionary adaptations to stress and it highlights the key role played by TAs in the evolution of persistence. PMID:26999656

  10. Revamping High School Accounting Courses.

    Science.gov (United States)

    Bittner, Joseph

    2002-01-01

    Provides ideas for updating accounting courses: convert to semester length; focus on financial reporting/analysis, financial statements, the accounting cycle; turn textbook exercises into practice sets for the accounting cycle; teach about corporate accounting; and address individual line items on financial statements. (SK)

  11. The International Development in Accounting

    Institute of Scientific and Technical Information of China (English)

    乔志宏

    2014-01-01

    This report mainly focuses Chinese accounting system and structure.In order to analysis and evaluate the Chinese accounting system and struc-ture,a brief history of the development of Chinese accounting system will be given to know the background of Chinese accounting system development process.

  12. Switching Costs in Accounting Services

    OpenAIRE

    Fatih Koç; Nisa Kıymet Şahin

    2015-01-01

    Switching cost is defined as possible costs that customers may encounter when they want to change the firm they buy service, and an important subject in terms of accounting services. Particularly, small business entrepreneurs’ not having knowledge about accounting procedures, and sharing private information with accounting firms make switching costs more important for accounting services. Thus, the aim of this study is...

  13. Issues Of Managerial Accounting Methodology

    OpenAIRE

    Barulina E.V; Barulina M.S

    2012-01-01

    This article deals with management accounting, its role and objectives during financial planning process. Research of on American, German and Russian scientists are also considered. Author formulates his own definitions of aims of management accounting, highlighters that object of financial accounting have to include economic costs, economic revenue and economic added value, economic interest. More  over Author defines methods of managment accounting.

  14. Program Accounting for Indiana Schools.

    Science.gov (United States)

    Copeland, Jack; Costerison, Dennis

    This booklet outlines the conversion of the Western Wayne (Indiana) Schools from a traditional school accounting and budgeting system to a program accounting and budgeting system. The Western Wayne Schools became the first district to adopt Indiana's new program accounting and budgeting system in 1975. The Indiana approach to program accounting is…

  15. CREATIVE ACCOUNTING AND TAX DODGING

    OpenAIRE

    Doina Rada

    2012-01-01

    Creative accounting represents the way in which professional accountants, based on their knowledge, perform certain misconducts with the purpose of manipulating the figures in the annual accounts. Apparently the things are all right, but in reality the principles of accounting are completely left aside. The consequences are multiple, and we may cite among them tax dodging.

  16. Complementary Feeding and Growth of Infant and Young Child in China

    Institute of Scientific and Technical Information of China (English)

    SU-YING CHANG; WU HE; CHUN-MING CHEN

    2008-01-01

    Objective To understand the status and problems of complementary feeding and to explore the strategy of improving complementary feeding for infants and young children in China. Method Data of urban and rural children were selected from the China Food and Nutrition Surveillance System (CFNSS) dataset to describe the status of complementary feeding and growth of children. Logistic Regression was used to analyze the relationship between child growth and the complementary feeding pattern. Results Applications of foods that come from animals, vegetable/fruit and dairy product in complementary feeding were negatively correlated to the prevalence of stunting and underweight. Attributable risk (AR) of no application of vegetable/fruit in complementary feeding to stunting was 30.2%, to underweight 35.4%; AR of no application of foods from animal products in complementary feeding to stunting was 2g.2%, to underweight 11.7%; and the AR of no application of diary products in complementary feeding to stunting was 27.4%, to underweight was 15.9%. Conclusion Complementary feeding contributed to the improvement of infants and young children growth in China. There is an urgent need to develop health education in the public on infants and young children complementary feeding, in the mean time, it is pressing to pay attention and take actions to develop and promote affordable, acceptable, and accessible fortified complementary food in rural areas of China.

  17. ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY

    Directory of Open Access Journals (Sweden)

    VALENTIN IOAN UŞURELU

    2010-01-01

    Full Text Available Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the last decades has increased so much interest in accounting ethics so that the financial statements should be prepared to come to include a descriptive report of accounting professionals who have created and filled these situations. This report should include any information considered relevant about factors that influence ethical behaviour. The present research aims to show what is accounting ethics, what is the purpose of the National Code of Ethics for Professional Accountants of Romania, what is creative accounting and ethical behaviour that depends on an accountant, what are the reasons for the use of creative accounting and also what are its main practices.

  18. Quantitative methods in accounting research

    OpenAIRE

    Marek Gruszczynski

    2009-01-01

    Quantitative methods are in frequent use in modern accounting research. The evidence may be found e.g. in the journals like “Journal of Accounting Research”, “European Accounting Review”, “Review of Quantitative Finance and Accounting” or in the Accounting Research Network in SSRN base. Paper presents a brief survey of research areas and statistical-econometric approaches in accounting research. Particular reference goes to research on corporate disclosure. Methodological component of the pap...

  19. ICT Usage by Greek Accountants

    OpenAIRE

    Efstratios C. Emmanouilidis; Anastasios A. Economides

    2010-01-01

    This study investigates Greek accounting offices use of Information and Communication Technologies (ICT). Initially, a comprehensive questionnaire was developed. It contains 35 questions with multiple answers and 2 open questions tailored to the accountants. One hundred accountants’ offices in a Greek county answered the questionnaire. The findings present their current ICT infrastructure and their use of ICT and accounting e-services. Greek accounting offices have made improvements in adop...

  20. Accountability in Public Policy Partnerships

    OpenAIRE

    Steets, Julia

    2010-01-01

    "Public-private partnerships have become an important tool for delivering essential public goods, but critics fear that they erode public accountability. Making partnerships more accountable requires a clear understanding of what accountability means for partnerships and which mechanisms can be used to strengthen it. Accountability in Public Policy Partnerships develops a new model of accountability based on principal-agent theory. This model provides a firm normative foundation for accou...

  1. On classifying digital accounting documents

    OpenAIRE

    Chih-Fong, Tsai

    2007-01-01

    Advances in computing and multimedia technologies allow many accounting documents to be digitized within little cost for effective storage and access. Moreover, the amount of accounting documents is increasing rapidly, this leads to the need of developing some mechanisms to effectively manage those (semi-structured) digital accounting documents for future accounting information systems (AIS). In general, accounting documents contains such as invoices, purchase orders, checks, photographs, cha...

  2. Financial accounting for radiology executives.

    Science.gov (United States)

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

    The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic medical imaging. The paper focuses on critically evaluating the benefits and limitations of financial accounting for decision making in a radiology practice. PMID:17411806

  3. Creative accounting and fiscal fraud

    OpenAIRE

    IMBRESCU CARMEN MIHAELA; HATEGAN CAMELIA DANIELA

    2012-01-01

    This study suggests to highlight the fact that accounting information does not succeed reflecting the real image of an entity only partially due to the manipulation of accounting data by practicing creative accounting by accountants, managers, under the careful management of auditors which certify the fact that the financial situations reflect the reality. Creative accounting has as an common goal creating a distorted image of the entity, more prosperous, misleading the information users thro...

  4. Economic theory and national accounting

    OpenAIRE

    Bos, Frits

    1995-01-01

    This paper describes the relationship between economic theory and national accounting. This relationship is often misunderstood, by economic theorists and national accountants alike. Attention is drawn to the consistency required in a national accounting system, to national accounts statistics as a transformation of primary data and to the fundamentally different valuation principles employed in economic theory and national accounting (foreward looking, analytic and general, versus backward l...

  5. Morality, Ethics and True Image in Business Accounting

    OpenAIRE

    Ionel BOSTAN; Carmen COSTULEANU; Emil HOROMNEA; Marcel COSTULEANU

    2011-01-01

    By its nature, the accounting field is in a close connection with ethics, morality and religion. The concepts of morality, ethics and religion are closely connected to each other and at the same time they are complementary. How many bankrupts occurred in economy and how many human dramas could be avoided if morality should have been present? How many rich people could be aware of the sufferings of the majority if the ethics of business would have been known to them? In our everyday living, al...

  6. A Reassessment of Complementary Access Tools for Chemical Indicators

    Energy Technology Data Exchange (ETDEWEB)

    Siskind, Barry [Brookhaven National Lab. (BNL), Upton, NY (United States). Nonproliferation and National Security Dept.; Stern, Warren [Brookhaven National Lab. (BNL), Upton, NY (United States). Nonproliferation and National Security Dept.; Henzl, Vladimir [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

    2016-04-01

    The Complementary Access Working Group (CAWG) was set up as a multi-laboratory team with members from Brookhaven National Laboratory (BNL), Idaho National Laboratory (INL), Los Alamos National Laboratory (LANL), and Sandia National Laboratories (SNL) under the direction and funding provided by National Nuclear Security Administration (NNSA) through NA-241, Next Generation Safeguards Initiative (NGSI). During FY 13 the CAWG evaluated proliferation indicators based largely on a review of the 1996 version of the IAEA’s Physical Model (Phase 1). During FYs 13 and 14, the CAWG then selected technologies and specific portable and hand-held devices that could be used by the IAEA to identify the chemical compositions of materials found during complementary access (Phase 2). [Note that in this report “chemical” is used in a broad sense to include elements, metals, and alloys as well as chemical compounds.] In November 2014, the CAWG issued its Phase 3 report describing laboratory and field testing of three devices, each device representing a specific technology that the CAWG had selected as a result of the Phase 1 and Phase 2 activities. LANL and BNL continued measurements and analysis during FY15, leading to a reinterpretation of some of the Phase 3 results. This report serves a twofold purpose. The first section of the report compares and contrasts the Phase 3 testing with presently available preliminary results of the Karlsruhe workshop. The results of Phase 3 (and the reinterpretation of some of these results) as well as the preliminary results of the Karlsruhe workshop provide the rationale for the second section of this report. In Section 2 of this report, we revisit the combinations of signatures and technologies considered in Phases 2 and 3 of the CAWG effort. We do this to determine whether the three technologies and the matching instruments selected for the Phase 3 testing are more limited than initially thought. Based on this initial re-evaluation of the

  7. Integrative and complementary therapies for patients with advanced cancer.

    Science.gov (United States)

    Marchand, Lucille

    2014-07-01

    In integrative medicine, well-being is emphasized, and in palliative care, quality of life (QOL) is a similar concept or goal. Both can occur despite advanced cancer. Integrative medicine serves to combine the best of alternative, complementary and conventional therapies to optimize well-being and QOL, whether or not a person is at the end of their life. When integrative medicine is combined with palliative care modalities, the toolbox to provide symptom control and well-being or QOL is increased or broadened. Palliative care and integrative medicine are best provided early in the trajectory of illness such as cancer, and increase in amount as the illness progresses toward end of life. In cancer care, symptoms of the cancer, as well as symptoms produced by cancer therapies, are addressed with conventional and integrative therapies. Goals of care change as the disease progresses, and a patient's unique situation creates a different balance of integrative and conventional therapies. Integrative therapies such as music, aromatherapy, and massage might appeal to more patients than more specific, less common integrative therapies that might be more expensive, or seem more unusual such as Ayurvedic medicine and energy modalities. Each person may be drawn to different integrative modalities depending on factors such as cultural traditions, beliefs, lifestyle, internet information, advice from family and friends, books, etc. This review focuses on how integrative and complementary modalities can be included in comprehensive palliative care for patients with advanced malignancies. Nutrition and movement, often neglected in conventional treatment strategies, will also be included in the larger context of integrative and palliative modalities. Both conventional and integrative modalities in palliative care help patients live with empowerment, hope, and well-being no matter how long their lives last. A comprehensive review of all integrative and complementary therapies is

  8. Mood disorders and complementary and alternative medicine: a literature review

    Directory of Open Access Journals (Sweden)

    Qureshi NA

    2013-05-01

    Full Text Available Naseem Akhtar Qureshi,1 Abdullah Mohammed Al-Bedah21General Administration for Research and Studies, Sulaimania Medical Complex, 2National Center for Complementary and Alternative Medicine, Ministry of Health, Riyadh, Saudi ArabiaAbstract: Mood disorders are a major public health problem and are associated with considerable burden of disease, suicides, physical comorbidities, high economic costs, and poor quality of life. Approximately 30%–40% of patients with major depression have only a partial response to available pharmacological and psychotherapeutic interventions. Complementary and alternative medicine (CAM has been used either alone or in combination with conventional therapies in patients with mood disorders. This review of the literature examines evidence-based data on the use of CAM in mood disorders. A search of the PubMed, Medline, Google Scholar, and Quertile databases using keywords was conducted, and relevant articles published in the English language in the peer-reviewed journals over the past two decades were retrieved. Evidence-based data suggest that light therapy, St John's wort, Rhodiola rosea, omega-3 fatty acids, yoga, acupuncture, mindfulness therapies, exercise, sleep deprivation, and S-adenosylmethionine are effective in the treatment of mood disorders. Clinical trials of vitamin B complex, vitamin D, and methylfolate found that, while these were useful in physical illness, results were equivocal in patients with mood disorders. Studies support the adjunctive role of omega-3 fatty acids, eicosapentaenoic acid, and docosahexaenoic acid in unipolar and bipolar depression, although manic symptoms are not affected and higher doses are required in patients with resistant bipolar depression and rapid cycling. Omega-3 fatty acids are useful in pregnant women with major depression, and have no adverse effects on the fetus. Choline, inositol, 5-hydroxy-L-tryptophan, and N-acetylcysteine are effective adjuncts in bipolar

  9. Creative accounting: Ethical perceptions among accounting and non-accounting students

    OpenAIRE

    Gabriëls, Xavier; Van de Wiele, Patsy

    2005-01-01

    This paper seeks to investigate the level of ethical awareness, as well as the attitude towards creative accounting, among accounting and non-accounting students of the post-Enron generation. Creative accounting is in essence not illegal and investors may sometimes even benefit from its application. However, creative accounting distorts reality, which may mislead users of financial statement information and is therefore generally considered unethical. We presented students with a list of stat...

  10. 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 ...

  11. THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION - THE ROMANIAN ACCOUNTING ENVIRONMENT

    OpenAIRE

    Cuzdriorean Dan Dacian; Albu Catalin Nicolae; Albu Nadia

    2012-01-01

    The paper analyses the relationship between accounting and taxation in the Romanian accounting environment. In this respect the paper illustrates the results of the main research conducted in the national and international literature in terms of the relationship between accounting and taxation in Romania and also the main research directions in terms of tax-accounting link. The paper concludes that the level of influence was decreased over time (de jure and de facto) as a result of changes ma...

  12. Accounting Research as a didactic tool for a accounting teaching

    OpenAIRE

    Valeria Gisela Perez; Pinto Perry, Germán R.

    2016-01-01

    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 chan...

  13. Global Account Management : The art of managing international key accounts

    OpenAIRE

    Weber, Sebastian

    2012-01-01

    This bachelor thesis aims at analyzing Global Account Management as an instrument for handling global business-to-business relationships between supplier and buyer. The challenges and critical success factors within Global Account Management should underline the complexity of global deals between global corporations. A deeper inside into the organizational structures identifies the background of the obstacles for Global Account Managers. The most relevant barriers in Global Account Management...

  14. Financial Accountant Versus Managerial Accountant in the Hotel Business System

    OpenAIRE

    Ivana Zubac

    2012-01-01

    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, finan...

  15. Complementary resistive switching behavior for conductive bridge random access memory

    Science.gov (United States)

    Zheng, Hao-Xuan; Chang, Ting-Chang; Chang, Kuan-Chang; Tsai, Tsung-Ming; Shih, Chih-Cheng; Zhang, Rui; Chen, Kai-Huang; Wang, Ming-Hui; Zheng, Jin-Cheng; Lo, Ikai; Wu, Cheng-Hsien; Tseng, Yi-Ting; Sze, Simon M.

    2016-06-01

    In this study, a structure of Pt/Cu18Si12O70/TiN has been investigated. By co-sputtering the Cu and SiO2 targets in the switching layer, we can measure the operation mechanism of complementary resistive switching (CRS). This differs from conventional conductive bridge random access memory (CBRAM) that tends to use Cu electrodes rather than Cu18Si12O70. By changing the voltage and compliance current, we can control device operating characteristics. Because Cu distributes differently in the device depending on this setting, the operating end can be located at either the top or bottom electrode. Device current–voltage (I–V) curves are used to demonstrate that the CRS in the CBRAM device is a double-electrode operation.

  16. Drag reduction by dimples? - A complementary experimental/numerical investigation

    International Nuclear Information System (INIS)

    The paper is concerned with an experimental and numerical investigation of the turbulent flow over dimpled surfaces. Shallow dimples distributed regularly over the wall of a plane channel with large aspect ratio are used to study their effect on the friction drag. The resulting pressure drop in the channel was measured for smooth and dimpled walls. In addition to these investigations on internal flows, an external flow study was performed and boundary-layer profiles were measured using a Pitot-tube rake. Complementary to the measurements, direct numerical simulations for the internal flow configuration with and without dimples were carried out for two different grid resolutions and analyzed in detail. The objective was to clarify whether or not dimples cause reduction of the skin-friction drag

  17. A Research Roadmap for Complementary and Alternative Medicine

    DEFF Research Database (Denmark)

    Fischer, F.; Lewith, G.; Witt, C. M.;

    2014-01-01

    likely that they are significant. Research into different models of CAM health care integration: There are different models of CAM being integrated into conventional medicine throughout Europe, each with their respective strengths and limitations. These models should be described and concurrently...... evaluated; innovative models of CAM provision in health care systems should be one focus for CAM research. We also propose a methodological framework for CAM research. We consider that a framework of mixed methodological approaches is likely to yield the most useful information. In this model, all available......Background: The CAMbrella coordination action was funded within the Framework Programme 7. Its aim is to provide a research roadmap for clinical and epidemiological research for complementary and alternative medicine (CAM) that is appropriate for the health needs of European citizens and acceptable...

  18. Two complementary approaches to right-handed currents

    International Nuclear Information System (INIS)

    Flavour observables impose strong constraints on models of new physics. We study whether right-handed currents can provide a realistic extension to the Standard Model. We analyse two complementary models. These setups lead to new flavour violating interactions in the right-handed sector. We first consider a bottom-up approach assuming a left-right symmetric flavour group broken only by the Yukawa couplings. In this model the vertical stroke Vub vertical stroke problem can be solved. Secondly we study the Left-Right Model. We perform a comprehensive numerical analysis, including all known experimental constraints from ΔF=2 observables and the decay B →Xsγ simultaneously. We observe that there exist regions in parameter space in accordance with the all data. In this model all flavour anomalies can be resolved except the vertical stroke Vub vertical stroke problem.

  19. Complementary and Alternative Therapies for Autism Spectrum Disorder

    Directory of Open Access Journals (Sweden)

    Natascia Brondino

    2015-01-01

    Full Text Available Background. Complementary and alternative medicine (CAM represents a popular therapeutic option for patients with autism spectrum disorder (ASD. Unfortunately, there is a paucity of data regarding the efficacy of CAM in ASD. The aim of the present systematic review is to investigate trials of CAM in ASD. Material and Methods. We searched the following databases: MEDLINE, EMBASE, Cochrane Database of Systematic Reviews, CINAHL, Psychology and Behavioral Sciences Collection, Agricola, and Food Science Source. Results. Our literature search identified 2687 clinical publications. After the title/abstract screening, 139 publications were obtained for detailed evaluation. After detailed evaluation 67 studies were included, from hand search of references we retrieved 13 additional studies for a total of 80. Conclusion. There is no conclusive evidence supporting the efficacy of CAM therapies in ASD. Promising results are reported for music therapy, sensory integration therapy, acupuncture, and massage.

  20. Male infertility: lifestyle factors and holistic, complementary, and alternative therapies

    Directory of Open Access Journals (Sweden)

    David F Yao

    2016-01-01

    Full Text Available While we may be comfortable with an allopathic approach to male infertility, we are also responsible for knowledge about lifestyle modifications and holistic, complementary, and alternative therapies that are used by many of our patients. This paper provides an evidence-based review separating fact from fiction for several of these therapies. There is sufficient literature to support weight reduction by diet and exercise, smoking cessation, and alcohol moderation. Supplements that have demonstrated positive effects on male fertility on small randomized controlled trial (RCT include aescin, coenzyme Q 10 , glutathione, Korean red ginseng, L-carnitine, nigella sativa, omega-3, selenium, a combination of zinc and folate, and the Menevit antioxidant. There is no support for the use of Vitamin C, Vitamin E, or saffron. The data for Chinese herbal medications, acupuncture, mind-body practice, scrotal cooling, and faith-based healing are sparse or inconclusive.

  1. Male infertility: lifestyle factors and holistic, complementary, and alternative therapies.

    Science.gov (United States)

    Yao, David F; Mills, Jesse N

    2016-01-01

    While we may be comfortable with an allopathic approach to male infertility, we are also responsible for knowledge about lifestyle modifications and holistic, complementary, and alternative therapies that are used by many of our patients. This paper provides an evidence-based review separating fact from fiction for several of these therapies. There is sufficient literature to support weight reduction by diet and exercise, smoking cessation, and alcohol moderation. Supplements that have demonstrated positive effects on male fertility on small randomized controlled trial (RCT) include aescin, coenzyme Q 10 , glutathione, Korean red ginseng, L-carnitine, nigella sativa, omega-3, selenium, a combination of zinc and folate, and the Menevit antioxidant. There is no support for the use of Vitamin C, Vitamin E, or saffron. The data for Chinese herbal medications, acupuncture, mind-body practice, scrotal cooling, and faith-based healing are sparse or inconclusive. PMID:26952957

  2. Impact of Complementary National Direct Payments on Cattle Breeding Sector

    Directory of Open Access Journals (Sweden)

    H. Řezbová, K. Tomšík

    2012-12-01

    Full Text Available The article deals with a topic of Complementary National Direct Payments (CNDP in the Czech Republic. It is focused on a relationship between allocated financial sources (in CZK and selected indicators of cattle breeding as heads of dairy cows, milk yield, milk balance, self-sufficiency ratio and heads of suckler cows.Main aim of the article is to evaluate an influence of CNDP on cattle breeding in the Czech Republic, especially on dairy sector and sector of suckler cows in the period 2007 - 2012.Used methods are chain and base indexes.Pieces of knowledge introduced in this paper resulted from solution of an institutional research intention MSM 6046070906 „Economics of resources of Czech agriculture and their efficient use in frame of multifunctional agri-food systems“.

  3. Visible transmission response of nanoscale complementary metamaterials for sensing applications

    Science.gov (United States)

    Liu, Zhe; Xia, Xiaoxiang; Sun, Yimin; Yang, Haifang; Chen, Rongyan; Liu, Baoli; Quan, Baogang; Li, Junjie; Gu, Changzhi

    2012-07-01

    Metamaterials (MMs) have shown huge potential in sensing applications by detecting their optical properties, which can be designed to operate at frequencies from visible to mid-IR. Here we constructed complementary split ring resonator (CSRR) based metamaterials in nanoscale with unit length of 100 nm and slit width of 30 nm, and observed obvious responses in the visible waveband from 600 to 900 nm. These visible responses show a good tunability with the structure’s geometry, and are well suited for dielectric detection. We demonstrated good refractive index sensing of CSRR based metamaterials in the visible region under both 0° and 90° polarized incidence. Our results extend the study of CSRR based metamaterials to the visible region, which is expected to deepen the understanding of the response mechanism of CSRRs and benefit their sensing applications in the visible region.

  4. Complementary split ring resonator arrays for electromagnetic energy harvesting

    Science.gov (United States)

    Alavikia, Babak; Almoneef, Thamer S.; Ramahi, Omar M.

    2015-07-01

    This work demonstrates the viability of Ground-backed Complementary Split-Ring Resonator (G-CSRR) arrays with significant power conversion efficiency and bandwidth enhancement in comparison to the technology used in current electromagnetic energy harvesting systems. Through numerical full-wave analysis, we demonstrated correlation between either the resonance frequency or the input impedance of G-CSRR cells with the periodicity of the array. A comparative study of power harvesting efficiency through numerical analysis and laboratory measurement was presented where an array of G-CSRRs is compared to an array of microstrip patch antennas. We demonstrated that a G-CSRR array yields power conversion efficiency of 92%, which represents a significant improvement in comparison to the single G-CSRR reported in our earlier work.

  5. Visible transmission response of nanoscale complementary metamaterials for sensing applications

    International Nuclear Information System (INIS)

    Metamaterials (MMs) have shown huge potential in sensing applications by detecting their optical properties, which can be designed to operate at frequencies from visible to mid-IR. Here we constructed complementary split ring resonator (CSRR) based metamaterials in nanoscale with unit length of 100 nm and slit width of 30 nm, and observed obvious responses in the visible waveband from 600 to 900 nm. These visible responses show a good tunability with the structure’s geometry, and are well suited for dielectric detection. We demonstrated good refractive index sensing of CSRR based metamaterials in the visible region under both 0° and 90° polarized incidence. Our results extend the study of CSRR based metamaterials to the visible region, which is expected to deepen the understanding of the response mechanism of CSRRs and benefit their sensing applications in the visible region. (paper)

  6. Lorentz Transformation as a 'Complementary Time-Dependent Coordinate Transformation

    CERN Document Server

    Ceapa, A C V

    2006-01-01

    We here deduce Lorentz transformation (LT) as a member of a class of time-dependent coordinate transformations, complementary to those already known as spatial translations and rotations. This exercise validates the principle of physical determination of equations within special relativity theory (SRT), in accordance with the derivation of the LT in Einstein's original paper on relativity. This validation is possible because our LT deduction also discloses the real physics warranting Einstein's manipulations of several equations in that paper, thus proving the correctness of his derivation of the LT. The essential role of the revelation in the act of science then results. Far from being an arbitrary dogmatic construction, SRT appears to be a revealed dogmatic theory that can be turned into a truly physical one like operational theory. Radically new technological applications of relativistic quantum field theories then results.

  7. Two complementary approaches to right-handed currents

    Energy Technology Data Exchange (ETDEWEB)

    Gemmler, Katrin M.

    2012-04-17

    Flavour observables impose strong constraints on models of new physics. We study whether right-handed currents can provide a realistic extension to the Standard Model. We analyse two complementary models. These setups lead to new flavour violating interactions in the right-handed sector. We first consider a bottom-up approach assuming a left-right symmetric flavour group broken only by the Yukawa couplings. In this model the vertical stroke V{sub ub} vertical stroke problem can be solved. Secondly we study the Left-Right Model. We perform a comprehensive numerical analysis, including all known experimental constraints from {Delta}F=2 observables and the decay B {yields}X{sub s}{gamma} simultaneously. We observe that there exist regions in parameter space in accordance with the all data. In this model all flavour anomalies can be resolved except the vertical stroke V{sub ub} vertical stroke problem.

  8. Paediatric Pain Management: Using Complementary and Alternative Medicine.

    Science.gov (United States)

    Evans, Subhadra; Tsao, Jennie C I; Zeltzer, Lonnie K

    2008-09-01

    Children undergo acute painful procedures and many also experience chronic pain.Due to their developing systems, infants and children may be at greater risk than adults for protracted pain sensitivity.There is a need to manage acute and chronic paediatric pain to reduce children's suffering and to prevent future pain problems.Consistent with a biopsychosocial perspective, complementary and alternative medicine (CAM) should be considered in management of acute and chronic paediatric pain.Although research is limited for paediatric pain, CAM interventions receiving the most empirical attention include hypnotherapy, acupuncture and music therapy. Evidence also exists for the therapeutic benefits of yoga, massage, humor therapy and the use of certain biological based therapies. PMID:26525515

  9. A nonlinear HP-type complementary resistive switch

    Science.gov (United States)

    Radtke, Paul K.; Schimansky-Geier, Lutz

    2016-05-01

    Resistive Switching (RS) is the change in resistance of a dielectric under the influence of an external current or electric field. This change is non-volatile, and the basis of both the memristor and resistive random access memory. In the latter, high integration densities favor the anti-serial combination of two RS-elements to a single cell, termed the complementary resistive switch (CRS). Motivated by the irregular shape of the filament protruding into the device, we suggest a nonlinearity in the resistance-interpolation function, characterized by a single parameter p. Thereby the original HP-memristor is expanded upon. We numerically simulate and analytically solve this model. Further, the nonlinearity allows for its application to the CRS.

  10. A nonlinear HP-type complementary resistive switch

    Directory of Open Access Journals (Sweden)

    Paul K. Radtke

    2016-05-01

    Full Text Available Resistive Switching (RS is the change in resistance of a dielectric under the influence of an external current or electric field. This change is non-volatile, and the basis of both the memristor and resistive random access memory. In the latter, high integration densities favor the anti-serial combination of two RS-elements to a single cell, termed the complementary resistive switch (CRS. Motivated by the irregular shape of the filament protruding into the device, we suggest a nonlinearity in the resistance-interpolation function, characterized by a single parameter p. Thereby the original HP-memristor is expanded upon. We numerically simulate and analytically solve this model. Further, the nonlinearity allows for its application to the CRS.

  11. Characterizing genomic alterations in cancer by complementary functional associations.

    Science.gov (United States)

    Kim, Jong Wook; Botvinnik, Olga B; Abudayyeh, Omar; Birger, Chet; Rosenbluh, Joseph; Shrestha, Yashaswi; Abazeed, Mohamed E; Hammerman, Peter S; DiCara, Daniel; Konieczkowski, David J; Johannessen, Cory M; Liberzon, Arthur; Alizad-Rahvar, Amir Reza; Alexe, Gabriela; Aguirre, Andrew; Ghandi, Mahmoud; Greulich, Heidi; Vazquez, Francisca; Weir, Barbara A; Van Allen, Eliezer M; Tsherniak, Aviad; Shao, Diane D; Zack, Travis I; Noble, Michael; Getz, Gad; Beroukhim, Rameen; Garraway, Levi A; Ardakani, Masoud; Romualdi, Chiara; Sales, Gabriele; Barbie, David A; Boehm, Jesse S; Hahn, William C; Mesirov, Jill P; Tamayo, Pablo

    2016-05-01

    Systematic efforts to sequence the cancer genome have identified large numbers of mutations and copy number alterations in human cancers. However, elucidating the functional consequences of these variants, and their interactions to drive or maintain oncogenic states, remains a challenge in cancer research. We developed REVEALER, a computational method that identifies combinations of mutually exclusive genomic alterations correlated with functional phenotypes, such as the activation or gene dependency of oncogenic pathways or sensitivity to a drug treatment. We used REVEALER to uncover complementary genomic alterations associated with the transcriptional activation of β-catenin and NRF2, MEK-inhibitor sensitivity, and KRAS dependency. REVEALER successfully identified both known and new associations, demonstrating the power of combining functional profiles with extensive characterization of genomic alterations in cancer genomes. PMID:27088724

  12. Complementary and Alternative Therapies for Autism Spectrum Disorder.

    Science.gov (United States)

    Brondino, Natascia; Fusar-Poli, Laura; Rocchetti, Matteo; Provenzani, Umberto; Barale, Francesco; Politi, Pierluigi

    2015-01-01

    Background. Complementary and alternative medicine (CAM) represents a popular therapeutic option for patients with autism spectrum disorder (ASD). Unfortunately, there is a paucity of data regarding the efficacy of CAM in ASD. The aim of the present systematic review is to investigate trials of CAM in ASD. Material and Methods. We searched the following databases: MEDLINE, EMBASE, Cochrane Database of Systematic Reviews, CINAHL, Psychology and Behavioral Sciences Collection, Agricola, and Food Science Source. Results. Our literature search identified 2687 clinical publications. After the title/abstract screening, 139 publications were obtained for detailed evaluation. After detailed evaluation 67 studies were included, from hand search of references we retrieved 13 additional studies for a total of 80. Conclusion. There is no conclusive evidence supporting the efficacy of CAM therapies in ASD. Promising results are reported for music therapy, sensory integration therapy, acupuncture, and massage. PMID:26064157

  13. Performance improvement of complementary feeders using static transfer switch system

    Institute of Scientific and Technical Information of China (English)

    Tahir MAHMOOD; Mohammad Ahmad CHOUDHRY

    2009-01-01

    The performance of complementary feeders, running in parallel, can be significantly improved by installing static transfer switches (STSs) at critical locations. We develop the STS control logic, which transfers the critical load from the preferred feeder to the alternate feeder when a voltage sag or a fault occurs on the preferred feeder. A forced commutation technique is proposed and implemented to turn off the preferred feeders' thyristor, thus avoiding cross current to flow and minimizing the transfer time. Simulation results show that the forced commutation technique is more effective as compared to the recently pro-posed time delay technique for STS operation. Two different feeders, namely New Exchange, the preferred feeder, and Sector I-10/2, the alternate feeder of Islamabad Electric Supply COmpany (IESCO), Pakistan, have been selected for case studies. The software PSCAD/EMTDC professional package has been used for simulation.

  14. Molecular techniques as complementary tools in orchid mutagenesis

    International Nuclear Information System (INIS)

    Orchid breeders have always been dependent on hybridization technology to produce new orchid hybrids and varieties. The technology has proven very reliable and easy to use and has produced wide range of successful cultivars with attractive combinations of spray length, bud number, flower colour and form, vase life, fragrance, seasonality, and compactness. By introducing mutagenesis however, wide variations of flower colours, form and size can still be obtained in addition to overcoming the problem of sexual incompatibility and sterility. In addition, complementary use of molecular techniques will allow breeders to target more specific characteristic changes and cut short breeding time. PCR-based techniques used to analyse the DNA of mutagenic clones found polymorphic fragments that can be developed as molecular markers. This paper describes how mutagenesis and molecular techniques can be used to enhance orchid breeding efforts. (author)

  15. Male infertility: lifestyle factors and holistic, complementary, and alternative therapies

    Science.gov (United States)

    Yao, David F; Mills, Jesse N

    2016-01-01

    While we may be comfortable with an allopathic approach to male infertility, we are also responsible for knowledge about lifestyle modifications and holistic, complementary, and alternative therapies that are used by many of our patients. This paper provides an evidence-based review separating fact from fiction for several of these therapies. There is sufficient literature to support weight reduction by diet and exercise, smoking cessation, and alcohol moderation. Supplements that have demonstrated positive effects on male fertility on small randomized controlled trial (RCT) include aescin, coenzyme Q10, glutathione, Korean red ginseng, L-carnitine, nigella sativa, omega-3, selenium, a combination of zinc and folate, and the Menevit antioxidant. There is no support for the use of Vitamin C, Vitamin E, or saffron. The data for Chinese herbal medications, acupuncture, mind-body practice, scrotal cooling, and faith-based healing are sparse or inconclusive. PMID:26952957

  16. Frequency-independent response of self-complementary checkerboard screens

    CERN Document Server

    Urade, Yoshiro; Nakanishi, Toshihiro; Kitano, Masao

    2015-01-01

    This research resolves a long-standing problem on the electromagnetic response of self-complementary metallic screens with checkerboard-like geometry. Although Babinet's principle implies that they show a frequency-independent response, this unusual characteristic has not been observed yet due to the singularities of the metallic point contacts in the checkerboard geometry. We overcome this difficulty by replacing the point contacts with resistive sheets. The proposed structure is prepared and characterized by terahertz time-domain spectroscopy. It is experimentally confirmed that the resistive checkerboard structures exhibit a flat transmission spectrum over 0.1--1.1 THz. It is also demonstrated that self-complementarity can eliminate even the frequency-dependent transmission characteristics of resonant metamaterials.

  17. The complementary niches of anthropocentric and biocentric conservationists.

    Science.gov (United States)

    Hunter, Malcolm L; Redford, Kent H; Lindenmayer, David B

    2014-06-01

    A divergence of values has become apparent in recent debates between conservationists who focus on ecosystem services that can improve human well-being and those who focus on avoiding the extinction of species. These divergent points of view fall along a continuum from anthropocentric to biocentric values, but most conservationists are relatively closer to each other than to the ends of the spectrum. We have some concerns with both positions but emphasize that conservation for both people and all other species will be most effective if conservationists focus on articulating the values they all share, being respectful of divergent values, and collaborating on common interests. The conservation arena is large enough to accommodate many people and organizations whose diverse values lead them to different niches that can, with good will and foresight, be far more complementary than competitive. PMID:24779392

  18. Fuel taxes and biofuel promotion: a complementary approach

    International Nuclear Information System (INIS)

    Public support for renewable energy technologies is usually justified in terms of its contribution to reducing energy dependency; an improvement in environmental quality and a stimulation of economic activity and employment. In the case of biofuels, greenhouse gas emissions reduction has received significant attention. Nevertheless, nowadays there is a lively debate surrounding the convenience of biofuels. This is a consequence of the potentially negative impacts revealed from their production on a large scale. The aim of the present work is to analyses the potential contribution of biofuels to the main impact categories identified above. This paper tries to analyze the role of biofuel promotion in the context of fuel taxes. Based on the assessment of biofuels in Spain related to environmental damage and economic impacts, it shows that fuel taxes and biofuel promotion should be considered as complementary tools and treated accordingly. (full text)

  19. Complementary assessment of the safety of French nuclear power plants

    International Nuclear Information System (INIS)

    As an immediate consequence of the Fukushima accident the French nuclear safety Authority (ASN) asked EDF to perform a complementary safety assessment for each nuclear power plant dealing with 3 points: 1) the consequences of exceptional natural disasters, 2) the consequences of total loss of electrical power, and 3) the management of emergency situations. The safety margin has to be assessed considering 3 main points: first a review of the conformity to the initial safety requirements, secondly the resistance to events overdoing what the facility was designed to stand for, and the feasibility of any modification susceptible to improve the safety of the facility. This article details the specifications of such assessment, the methodology followed by EDF, the task organization and the time schedule. (A.C.)

  20. 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…

  1. Vietnamese Accounting Reform and International Convergence of Vietnamese Accounting Standards

    OpenAIRE

    AnhTuan Nguyen; Guangming Gong

    2012-01-01

    Due to the economic globalization, the international convergence of accounting standards is inevitable. But thelevel of economic globalization in among of countries are not the same. There are some differences inaccounting environment in the countries. This paper studies international convergence of Vietnamese accountingstandards. Firstly, the paper summarizes of the process of Vietnam's accounting reform, second analysisdifferences between Vietnamese accounting standards and International ac...

  2. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 184, Clearing accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  3. 18 CFR 367.9040 - Account 904, Uncollectible accounts.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 904, Uncollectible accounts. 367.9040 Section 367.9040 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  4. Medical Student Attitudes toward Complementary, Alternative and Integrative Medicine.

    Science.gov (United States)

    Abbott, Ryan B; Hui, Ka-Kit; Hays, Ron D; Mandel, Jess; Goldstein, Michael; Winegarden, Babbi; Glaser, Dale; Brunton, Laurence

    2011-01-01

    While the use of complementary, alternative and integrative medicine (CAIM) is substantial, it continues to exist at the periphery of allopathic medicine. Understanding the attitudes of medical students toward CAIM will be useful in understanding future integration of CAIM and allopathic medicine. This study was conducted to develop and evaluate an instrument and assess medical students' attitudes toward CAIM. The Complementary, Alternative and Integrative Medicine Attitudes Questionnaire (CAIMAQ) was developed by a panel of experts in CAIM, allopathic medicine, medical education and survey development. A total of 1770 CAIMAQ surveys (51% of US medical schools participated) were obtained in a national sample of medical students in 2007. Factor analysis of the CAIMAQ revealed five distinct attitudinal domains: desirability of CAIM therapies, progressive patient/physician health care roles, mind-body-spirit connection, principles of allostasis and a holistic understanding of disease. The students held the most positive attitude for the "mind-body-spirit connection" and the least positive for the "desirability of CAIM therapies". This study provided initial support for the reliability of the CAIMAQ. The survey results indicated that in general students responded more positively to the principles of CAIM than to CAIM treatment. A higher quality of CAIM-related medical education and expanded research into CAIM therapies would facilitate appropriate integration of CAIM into medical curricula. The most significant limitation of this study is a low response rate, and further work is required to assess more representative populations in order to determine whether the relationships found in this study are generalizable. PMID:21826186

  5. Complementary and alternative medicine in pediatrics in Turkey

    Institute of Scientific and Technical Information of China (English)

    Candan Ozturk; Hulya Karatas; Alfred Längler; Tim Schütze; Rebekka Bailey; Tycho Jan Zuzak

    2014-01-01

    Background: Complementary and alternative medicine (CAM) is applied both to children and adults widely throughout the world. A previous pan-European survey showed a surprisingly high CAM-use in Turkish children. This review aimed to survey information on the use of CAM in pediatrics in Turkey. Data sources: A narrative, non-systematic review was conducted by melding expert opinions with a thorough and balanced review of available evidence. An unrestricted literature search using the key words,"alternative", "complementary", "integrative","prevalence" and "pediatric" or "children" and "Turkey" was performed by internet search in March, 2012 using PubMed and Google Scholar. Results: CAM use was examined in general pediatrics, pediatric oncology, patients with asthma, and patients with diabetes. A frequency of CAM use was 87% in Turkish pediatric patients, with a mean of 60%. The primary sources of information about CAM are family and friends. Communication with patients/parents and health care professionals showed that most parents do not speak about CAM use with their physicians or nurses. Conclusions: CAM is extensively used in Turkish pediatric patients. This might be due to Turkey's status as a developing country in which a traditional medical system still dominates in comparison to developed countries. Thus, larger studies are required to prove an extensive use of CAM in Turkey, as this review article does not have the capacity for in-depth analysis. Knowledge about CAM and its related topics is essential for physicians and nurses in order to meet the patients' wish for a competent consultation concerning all aspects of a possible therapy.

  6. Two complementary recombinant chromosomes 5 in a healthy woman.

    Science.gov (United States)

    Bartsch, O; Ergun, M A; Balci, S; Kan, D; Eggermann, T; Kotzot, D

    2006-01-01

    We report a healthy woman with two abortions who is a carrier for a rare heterozygous double recombinant of an inv(5) chromosome, karyotype 46,XX,rec(5)dup(5p) inv(5)(p13q22),rec(5)dup(5q)inv(5)(p13q22). Her father had a 46,XY,inv(5)(p13q22) karyotype; his consanguineous wife had died. Molecular investigation of 11 highly polymorphic markers spanning chromosome 5 revealed biparental inheritance for two markers (D5S406, D5S681) on 5p15.3 and 5q13.1, and an allele constellation not compatible with paternal heterodisomy for marker D5S623 on 5q11.2. Eight markers were not informative. Three mechanisms of formation are proposed: First, fertilization of a normal oocyte by a sperm carrying the two recombinant chromosomes 5, followed by postzygotic recombination between the normal maternal homologue and the rec(5)dup(5p), and by loss of the mitotically recombined maternal homologue, leading to segmental paternal heterodisomy 5q13-->qter (trisomic rescue). Second, postzygotic recombination in a 46,XX,inv(5)(p13q22) zygote resulting in the 46,XX,rec(5)dup(5p)inv(5)(p13q22),rec(5) dup(5q)inv(5)(p13q22) karyotype, followed by absence of the original cell line in lymphocytes. Third and most likely, both parents were inv(5) carriers and complementary recombinations in maternal and paternal meiosis resulted in a zygote with two recombinant chromosomes 5. Our patient refused any further studies but later reported the birth of a phenotypically normal child. This is the first report known to us of complementation by two non-homologous recombinant chromosomes in a phenotypically normal woman, and the first example of a child born to a carrier of complementary recombinant chromosomes. PMID:16825772

  7. Report and accounts 1992

    International Nuclear Information System (INIS)

    The directors present their report and the audited accounts of PowerGen plc for the financial year ended 29 March 1992. The Company's principal activity is the generation and sale of electricity in England and Wales. The Chairman's Statement and Chief Executive's Review, contained in the Annual Review, report on the development of the business during the financial year and the outlook for the future. They contain information about the Company's research and development activities, its commitment to ensuring that environmental implications for the business are properly identified, assessed and managed, and its arrangements with regard to health and safety and employees' welfare at work. Profit before taxation for the financial year to 29 March 1992 was Pound 359 million (an increase on the restated figure for 1990/91) of Pound 87 million or 32 per cent. After providing for taxation (Pound 117 million), and for payment of the dividend (Pound 72 million), the retained profit for the year amounted to Pound 170 million. (Author)

  8. Accountability report - fiscal year 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-04-01

    This document contains the US NRC`s accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement.

  9. Corporate Accounting Policy Efficiency Improvement

    OpenAIRE

    Elena K. Vorobei; Svetlana G. Sidashova

    2013-01-01

    The article is focused on the issues of efficient use of different methods of tax accounting for the optimization of income tax expenses and their consolidation in corporate accounting policy. The article makes reasoned conclusions, concerning optimal selection of depreciation methods for tax and bookkeeping accounting and their consolidation in corporate accounting policy and consolidation of optimal methods of cost recovery in production, considering business environment. The impact of the ...

  10. CONSTRUCTING ACCOUNTING UNCERTAINITY ESTIMATES VARIABLE

    OpenAIRE

    Nino Serdarevic

    2012-01-01

    This paper presents research results on the BIH firms’ financial reporting quality, utilizing empirical relation between accounting conservatism, generated in created critical accounting policy choices, and management abilities in estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms’ financial statements, constructing CAPCBIH (Critical Accounting Policy Choices relevant in B&H) variable that presents particular internal control sys...

  11. Financial statement and final accounts

    OpenAIRE

    ČERNÁ, Ilona

    2011-01-01

    The main task of accounting is to inform truthfully and accurately show business assets, the sources from which assets were acquired and the financial situation - the economic result for a certain period of time. These users will find information in public documents of final accounts, which are made statements - balance sheet, profit and loss account and the annex to these financial statements. To ensure the correctness and completeness of the data in the accounting process is an important ba...

  12. Accounting Policies Regarding Environmental Costs

    OpenAIRE

    Stanciu Ionela Cornelia; Rof Letiþia Maria

    2011-01-01

    The purpose of this article is to present certain aspects regarding the involvement of accounting in the environmental issues that a company may face, to also present environmental costs and the chance to reflect them through environmental accounting. The main objectives taken into account by the article were to define the concepts of environmental costs, and to describe how environmental management accounting may be useful in determining environmental costs. The scientific demarche is based ...

  13. The Kabuki of Accounting Philosophy.

    OpenAIRE

    George Mickhail

    2000-01-01

    Accounting research that is focused on understanding accounting in its organisational context, is increasingly recognising the “subjectivist” as a realm of interest distinct from the “objective” realm that previously had been its predominant concern. Accounting research has always been approached from the traditional positivist research methodology which yields results that may not give a full account of what determines and influences its organisational context. This mainstream approach gives...

  14. Issues Of Managerial Accounting Methodology

    Directory of Open Access Journals (Sweden)

    Barulina E.V

    2012-03-01

    Full Text Available This article deals with management accounting, its role and objectives during financial planning process. Research of on American, German and Russian scientists are also considered. Author formulates his own definitions of aims of management accounting, highlighters that object of financial accounting have to include economic costs, economic revenue and economic added value, economic interest. More  over Author defines methods of managment accounting.

  15. Organization of Small Business Accounting

    OpenAIRE

    Makarova, Oksana

    2012-01-01

    Along with continuing changes in the tax law, the requirements to the organization of small business accounting are changing, too. The article provides the analysis of normative legal documents governing small business accounting. The accounting requirements for small businesses of general and simplified tax accounts have been systematized. The necessity and essentiality of drawing primary documents has been grounded. The list and order of making tax registers and preparation of financial sta...

  16. CURRENT ACCOUNTING DEVELOPMENTS IN KOSOVO

    OpenAIRE

    NEXHMIE VOKSHI; MIHANE BERISHA-NAMANI

    2011-01-01

    For the study of the developments in accounting in Kosovo and its prospects, it is necessary to review the current situation of the developments in accounting, the recognition and acceptance of accounting standards. It is clear that the actual and perspective development level in an affected by many factors, such as social, cultural, etc. Therefore, the main aim of the research work in this study is to give an overview of the current developments of accounting in Kosovo. To obtain the require...

  17. Empirical Studies in Financial Accounting

    NARCIS (Netherlands)

    X. Gkougkousi (Xanthi)

    2012-01-01

    textabstractThis dissertation contributes to the stream of literature that examines the role of accounting information in capital markets. The first two chapters deal with the economic consequences of changes in accounting regulations. The third chapter examines the relation between accounting infor

  18. An Accounting Writing Proficiency Survey

    Science.gov (United States)

    Firch, Tim; Campbell, Annhenrie; Filling, Steven; Lindsay, David H.

    2011-01-01

    Although there has been much discussion about improving college student writing with college-level courses, little is known about how accounting programs, in particular, are addressing the writing proficiency challenge. This study surveys the 852 accounting programs in the United States to identify the frequency and types of accounting writing…

  19. Annual report and accounts 1994

    International Nuclear Information System (INIS)

    The Seeboard annual report presents the Chairman's Statement, the Chief Executive's review of the year, the report of the Directors, and the Auditors' report. The group profit and loss account, balance sheets, and cash flow statement are given, and accounting policies and the accounts are outlined. (UK)

  20. Standardized Testing and School Accountability

    Science.gov (United States)

    Wiliam, Dylan

    2010-01-01

    This article explores the use of standardized tests to hold schools accountable. The history of testing for accountability is reviewed, and it is shown that currently between-school differences account for less than 10% of the variance in student scores, in part because the progress of individuals is small compared to the spread of achievement…

  1. South Africa : Accounting and Auditing

    OpenAIRE

    World Bank, (WB)

    2003-01-01

    This report provides an assessment of accounting and auditing practices in South Africa, within the broader context of institutional capacity available for ensuring high-quality financial reporting. National accounting and auditing standards in South Africa are developed on the basis of international standards; but lack of legal backing for accounting standards give rise to problems. South...

  2. Accountability: new challenges, new forms

    NARCIS (Netherlands)

    C. van Woerkum; N. Aarts

    2012-01-01

    The general call for more accountability, affecting all western institutions, has reached the communication professionals as well. How can they cope with this new challenge? The danger is that they focus mainly on outcomes, so on performative accountability, whereas decisional accountability, meanin

  3. Green Accounts of Christianshavn (VB)

    DEFF Research Database (Denmark)

    Østerby, Peder; Pedersen, Bjørn; Jørgensen, Michael Søgaard

    1999-01-01

    The project was to develope a Green Account of 1998. It is based on public data, the questionnaries filled out by 300 residents and some interviewes.The final account of '98 included 10 subjects which follows up on the '97 account. Besides that it presents two new subjects - the marked of...

  4. 46 CFR Sec. 5 - Accounting.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records....

  5. Sri Lanka : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    Sri Lanka has made considerable efforts in aligning its accounting and auditing practices with international standards to establish a high-quality corporate financial reporting system. Corporate accounting and disclosure practices, particularly for publicly traded companies, have improved over the past decade. Among forward-looking actions has been the enactment of the Sri Lanka Accounting...

  6. Accounting Systems for School Districts.

    Science.gov (United States)

    Atwood, E. Barrett, Jr.

    1983-01-01

    Advises careful analysis and improvement of existing school district accounting systems prior to investment in new ones. Emphasizes the importance of attracting and maintaining quality financial staffs, developing an accounting policies and procedures manual, and designing a good core accounting system before purchasing computer hardware and…

  7. Integrating Complementary and Alternative Medicine Into Conventional Health Care System in Developing Countries

    DEFF Research Database (Denmark)

    Mishra, Shiva Raj; Neupane, Dinesh; Kallestrup, Per

    2015-01-01

    Complementary and alternative medicine has been a part of human life and practices since the beginning of time. The role of complementary and alternative medicine for the health of humans is undisputed particularly in light of its role in health promotion and well-being. This article discusses ways...... through which complementary and alternative medicine can be promoted and sustained as an integrated element of health care in developing countries. We specifically present the exemplary of Amchi traditional doctors of Northern Himalayas...

  8. Complementary medicine: are patients' expectations being met by their general practitioners?

    OpenAIRE

    Himmel, W; Schulte, M.; Kochen, M M

    1993-01-01

    Complementary, or alternative, medicine has increased in popularity among patients during the past 20 years. The purpose of this study was to determine whether general practitioners met their patients' expectations with regard to complementary medicine. In a postal survey all 71 accredited general practitioners in the district of Kassel, Germany, received a structured questionnaire about their experience with complementary medicine. Forty (56%) replied. In 10 of these practices 310 patients w...

  9. Systematic reviews of complementary therapies – an annotated bibliography. Part 3: Homeopathy

    OpenAIRE

    Vickers Andrew; Hondras Maria; Linde Klaus; Riet Gerben ter; Melchart Dieter

    2001-01-01

    Abstract Background Complementary therapies are widespread but controversial. We aim to provide a comprehensive collection and a summary of systematic reviews of clinical trials in three major complementary therapies (acupuncture, herbal medicine, homeopathy). This article is dealing with homeopathy. Potentially relevant reviews were searched through the register of the Cochrane Complementary Medicine Field, the Cochrane Library, Medline, and bibliographies of articles and books. To be includ...

  10. 12 CFR 561.2 - Account.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Account. 561.2 Section 561.2 Banks and Banking... SAVINGS ASSOCIATIONS § 561.2 Account. The term account means any savings account, demand account, certificate account, tax and loan account, note account, United States Treasury general account or...

  11. Iterative Method for Constructing Complete Complementary Sequences with Lengths of 2mN

    Institute of Scientific and Technical Information of China (English)

    ZHANG Chao; HAN Chenggao; LIAO Yiting; LIN Xiaokang; HATORI Mitsutoshi

    2005-01-01

    Complete complementary sequences are widely used in spectrum spread communications because of their ideal correlation functions. A previous method generates complete complementary sequences with lengths of NnN (n,N∈Z+). This paper presents a new iterative method to construct complete complementary sequences with lengths of 2mN (m,N∈Z+). The analysis proves that this method can produce many sequence sets that do not appear in sequence sets generated by the former method, especially shorter sequence sets. The result will certainly increase the application of complete complementary sequences in communication engineering and related fields.

  12. Time to Talk: 5 Things to Know about Sleep Disorders and Complementary Health Approaches

    Science.gov (United States)

    ... the science says about sleep disorders and complementary health approaches. Relaxation techniques may be helpful for insomnia. Evidence indicates that using relaxation techniques before bedtime ...

  13. Complementary and integrative medicine for breast cancer patients - Evidence based practical recommendations.

    Science.gov (United States)

    Witt, C M; Cardoso, M J

    2016-08-01

    On average half of the breast cancer patients' population uses complementary and integrative medicine (CIM) therapies and many of them would like to receive information on CIM from their conventional treatment team. However, often they don't feel comfortable in discussing CIM related questions, with their conventional treatment team, because they think they don't have enough expertise and available time to deal with this topic. Furthermore, information on the evidence of CIM is not easily accessible and the available information is not always reliable. The purpose of the current paper is to provide: 1) an overview about the CIM interventions that have shown positive effects in breast cancer patients and might be useful in supportive cancer care, 2) practical guidance on how to choose and find a qualified referral to a CIM treatment: 3) recommendations on how these interventions could be integrated into Breast Cancer Centers and which factors should be taken into consideration in this setting. This paper takes available CIM practice guidelines for cancer patients and previous research on CIM implementation models into account. There are CIM interventions that have shown a potential to reduce symptoms of cancer or cancer treatments in breast cancer patients and the vast majority uses a non-pharmacological approach and have a good potential for implementation. Nevertheless, further and more rigorous research is still needed. PMID:27203402

  14. Metastatic tumor: the complementary role of the marrow aspirate and biopsy.

    Science.gov (United States)

    Atac, B; Lawrence, C; Goldberg, S N

    1991-10-01

    To determine whether bone marrow aspiration or biopsy is more sensitive in the detection of nonhematologic metastatic involvement of marrow, all 1569 consecutive paired biopsy and aspirate samples obtained between January 1975 and January 1, 1986 in an 800 bed municipal hospital were reviewed. At least eight aspirate slides and 10 biopsy cross sections were examined for each pair. In 39 samples, both biopsy and aspirate identified metastatic tumor. No biopsies contained tumor that was not also seen on the aspirate. However, five aspirate slides contained metastatic malignancies not identified on biopsy. The hematologist or oncologist viewing individual cells in a monolayer at 1000 x magnification has the advantage of identifying very small clusters of tumor cells. That accounted for three of the five positive aspirate samples in which the biopsies were negative. The other two positive aspirate slides each contained tumor on only one of eight slides. The results of our study indicate that when carefully reviewed, the aspirate is at least as sensitive as the marrow biopsy for identifying metastatic tumor. Our results indicate that marrow aspirates and biopsies are useful and complementary examinations for identifying metastatic malignancy. PMID:1928232

  15. Complementary and Alternative Medicine Treatment Options for Otitis Media: A Systematic Review.

    Science.gov (United States)

    Marom, Tal; Marchisio, Paola; Tamir, Sharon Ovnat; Torretta, Sara; Gavriel, Haim; Esposito, Susanna

    2016-02-01

    Otitis media (OM) has numerous presentations in children. Together with conventional medical therapies aimed to prevent and/or treat OM, a rising number of complementary and alternative medicine (CAM) treatment options can be offered. Since OM is common in children, parents may ask healthcare professionals about possible CAM therapies. Many physicians feel that their knowledge is limited regarding these therapies, and that they desire some information. Therefore, we conducted a literature review of CAM therapies for OM, taking into account that many of these treatments, their validity and efficacy and have not been scientifically demonstrated.We performed a search in MEDLINE (accessed via PubMed) using the following terms: "CAM" in conjunction with "OM" and "children. Retrieved publications regarding treatment of OM in children which included these terms included randomized controlled trials, prospective/retrospective studies, and case studies.The following CAM options for OM treatment in children were considered: acupuncture, homeopathy, herbal medicine/phytotherapy, osteopathy, chiropractic, xylitol, ear candling, vitamin D supplement, and systemic and topical probiotics. We reviewed each treatment and described the level of scientific evidence of the relevant publications.The therapeutic approaches commonly associated with CAM are usually conservative, and do not include drugs or surgery. Currently, CAM is not considered by physicians a potential treatment of OM, as there is limited supporting evidence. Further studies are warranted in order to evaluate the potential value of CAM therapies for OM. PMID:26871802

  16. Institut Laue Langevin. Complementary safety evaluation in the light of the Fukushima accident

    International Nuclear Information System (INIS)

    This report proposes a complementary safety evaluation of Laue Langevin Institute (ILL) in Grenoble, one of the French basic nuclear installations (BNI, in French INB) in the light of the Fukushima accident. This evaluation takes the following risks into account: risks of flooding, earthquake, loss of power supply and loss of cooling, in addition to operational management of accident situations. It presents some characteristics of the installation (location, operator, industrial environment, installation characteristics), reports a macroscopic safety study focused of installation structures, systems and components, evaluates the seismic risk (installation sizing, margin evaluation, reinforcement propositions, possible ground acceleration levels, reactivity, cooling and confinement control), evaluates the flooding risk (installation sizing, margin evaluation), briefly examines other extreme natural phenomena (extreme meteorological conditions related to flooding, earthquake with flooding). It analyzes the risk of a loss of power supply and of cooling (loss of external and internal electric sources, loss of the ultimate cooling system). It analyzes the management of severe accidents: core cooling management, confinement management after fuel damage, cooling management of irradiated fuel element in pool, cliff effect for these three types of accident. It discusses the conditions of the use of subcontractors. In conclusion, reinforcement and strengthening measures are proposed and discussed

  17. Accounting, accountants and accountability regimes in pluralistic societies: taking multiple perspectives seriously

    OpenAIRE

    Hopper, Trevor; Brown, Judy; Dillard, Jesse

    2015-01-01

    Purpose – The purpose of this paper is to synthesize work in the emerging field of how accounting and accountability can be reoriented to better promote pluralistic democracy which recognizes and addresses differentials in power, beliefs and desires of constituencies. An agenda for future research and engagement is outlined, drawing on this and insights fromother papers in this special issue of the Accounting, Auditing and Accountability Journal (AAAJ) aimed at taking multiple per...

  18. ACUPUNCTURE EFFECTIVENESS AS A COMPLEMENTARY THERAPY IN FUNCTIONAL DYSPEPSIA PATIENTS

    Directory of Open Access Journals (Sweden)

    Flavia Altaf da Rocha LIMA

    2013-09-01

    Full Text Available Context Functional dyspepsia represents a frequent gastrointestinal disorder in clinical practice. According to the Roma III criteria, functional dyspepsia can be classified into two types as the predominant sympton: epigastric pain and postprandial discomfort. Even though the pathophysiology is still uncertain, the functional dyspepsia seems to be related to multiple mechanisms, among them visceral hypersensitivity, changes in the gastroduodenal motility and gastric accommodation and psychological factors. Objective Evaluate the effectiveness of acupuncture as a complementary to conventional treatment in functional dyspepsia patients. Methods Randomized clinical trial in which were enrolled patients with functional dyspepsia patients in according with Rome III criteria. One group was submitted to drug therapy and specific acupuncture (GI and the other to drug therapy and non-specific acupuncture (GII. The gastrointestinal symptoms, presence of psychiatric disorders and quality of life were evaluated, at the end and three months after treatment. Results After 4 weeks of treatment there was improvement of gastrointestinal symptoms in Group I (55 ± 12 vs 29 ± 8.8; P = 0.001 and Group II (50.5 ± 10.2 vs 46 ± 10.5; P = 0.001. Quality of life was significantly better in Group I than group II (93.4 ± 7.3 vs 102.4 ± 5.1; P = 0.001. Anxiety (93.3% vs 0%; P = 0.001 and depression (46.7% vs 0%; P = 0.004 were significantly lower in Group I than group II. When comparing the two groups after 4 weeks of treatment, gastrointestinal symptoms (29 ± 8.8 vs 46 ± 10.5; P<0.001 and quality of life (102.4 ± 5.1 vs 96 ± 6.1; P = 0.021 were significantly better in Group I than group II. Three months after the treatment, gastrointestinal symptoms remained better only in Group I, when compared to the pre-treatment values (38 ± 11.3 vs 55 ± 12; P = 0.001. Conclusion In patients with functional dyspepsia the complementary acupuncture treatment is superior to

  19. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

    ... Harmonization Rule. The final rule was published at 76 FR 81296 on December 27, 2011. Generally, the technical... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost...

  20. Complementary and alternative medicine use by visitors to rural Japanese family medicine clinics: results from the international complementary and alternative medicine survey

    OpenAIRE

    Shumer, Gregory; Warber, Sara; Motohara, Satoko; Yajima, Ayaka; Plegue, Melissa; Bialko, Matthew; Iida, Tomoko; Sano, Kiyoshi; Amenomori, Masaki; Tsuda, Tsukasa; Fetters, Michael D.

    2014-01-01

    Background There is growing interest in the use of complementary and alternative medicine (CAM) throughout the world, however previous research done in Japan has focused primarily on CAM use in major cities. The purpose of this study was to develop and distribute a Japanese version of the International Complementary and Alternative Medicine Questionnaire (I-CAM-Q) to assess the use of CAM among people who visit rural Japanese family medicine clinics. Methods Using a Japanese version of the In...

  1. International Accounting Standards and Changes in Accounting Terminology

    OpenAIRE

    Edelmann, Gerhard

    2010-01-01

    The language of accounting is subject to continuous change. One of the reasons for a change in terminology is the introduction of new legal requirements that bring about a change in the underlying concepts and therefore the need for new specific terms. Such a situation was created by the Regulation (EC) No. 1606/2002 on the application of international accounting standards (IAS). This regulation aims at harmonising ac-counting standards and procedures relating to the preparation and presentat...

  2. 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...

  3. ENVIRONMENTAL ACCOUNTING IN AGRICULTURE: NUTRIENT ACCOUNTING AND OTHER ASPECTS

    OpenAIRE

    URFI, P.; ZS BACSI; SÁRDI, K.; P POLGÁR; SOMOGYI, T.

    2002-01-01

    While traditional accounting focuses on accounting for capital assets, costs, yields valued and sold in the market, environmental accounting intends to do the same with non-marketed capital assets, costs and yields, that is, externalities. The farm level nutrient balances are based on an input-output comparison, in which the nutrients entering the farm within inputs are compared to nutrients leaving the farm within the sold products. The method considers the amounts of nutrients entering the ...

  4. Challenges of Goodwill Accounting: Including Chinese Goodwill Accounting

    OpenAIRE

    Wang, Yilin

    2008-01-01

    Nowadays, with the fast development of economy goodwill has become an important intangible asset in the accounting. Goodwill has significant effects on both survival and development of the enterprise. Studying on goodwill accounting can help users with using accounting information, especially users of the outside of the enterprise to understand the real value of an enterprise. This can help an enterprise to use resources adequately and can increase the competitive capability of an enterprise ...

  5. International Accounting Standard 2 – Inventories and Czech Accounting Legislation

    OpenAIRE

    Bohumil Král

    2014-01-01

    The aim of the submitted article is to describe on the basis of evaluation basis principle requirements of IAS 2 – Inventories for definition, valuation a disclosure of this part of inventories which is the subject of its solution, to compare them with the analogical requirements of the Czech accounting legislation and national accounting standards and submit suggestions for the update of the Czech accounting legislation and standards for a future. The article concludes that IAS 2 – Inventori...

  6. 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.

  7. The use of complementary and integrative practices in oral health

    Directory of Open Access Journals (Sweden)

    Camila da Silva Gonçalo

    2014-10-01

    Full Text Available The World Health Organization recognizes the medical practices derived from the culture of each country, as Traditional Medicine, but all over the world, there has been no consensus about the denomination of these practices. InBrazil, the Ministry of Health recognizes the use of the following, as Complementary and Integrative Practices (CIP: Acupuncture, Homeopathy, Medicinal Plants/Phytotherapy, Thermal Water/Crenotherapy, Anthroposophic Medicine. Based on the therapies recognized by the Ministry of Health, the Brazilian Federal Council of Dentistry regulated the use of CIP in oral health: Acupuncture, Homeopathy, Phytotherapy, Laser Therapy, Flower Therapy and Hypnosis. This article presents the results of a systematic review about positive and negative evidence of the use of PIC in oral health. We analyzed 91 papers published between 2000 and 2010. Laser therapy and Phytotherapy were the CIP most tested. Laser therapy studies reported more negative results, while the Phytotherapy studies reported more positive results. Papers on Flower Therapy were not included because we found no RCT about this CIP. We found more positive than negative outcomes for the use of CIP in oral health and analysis of the papers showed that only a few authors reported the clinical outcomes. Due to the holistic perspective of CIP, we believe it is possible to show more consistent results of use of these practices in oral health, provided that a broader view (beyond quantitative parameters is incorporated from the planning to analysis of studies in this area.

  8. Complementary and Alternative Medicine Methods in Chronic Renal Failure

    Directory of Open Access Journals (Sweden)

    Zeynep Erdogan

    2014-08-01

    Full Text Available Despite its long history, use of complementary and alternative medicine (CAM methods has increased dramatically only after 1990s. Up to 57% of patients with chronic renal use CAM methods.These patienys use CAM methods to overcome hypertension, fatigue, constipation, leg edema, pain, cramps, anxiety, depression, sleep disorders, to cope with symptoms such as itching, to stop the progression of kidney disease and to improve their quality of life. Methods used are herbal products and food supplements, acupressure, acupuncture, homeopathy, exercise, aromatherapy, yoga and reflexology. Nephrotoxic effect of several CAM therapies used in patients with renal impairment could disturb hemodynamics by reducing the glomerular filtration rate. For this reason, health care providers should question patients about used of CAM, methods. Communication with patients should be clear and should not act judgmental. Health care personnel should learn more about CAM methods in order to avoid unwanted situations that could develop after the application of CAM methods. Patients should be informed correctly and scientifically about these methods to avoid harmful and unnecessary uses. [Archives Medical Review Journal 2014; 23(4.000: 770-786

  9. [Complementary and alternative medicine--time for research and regulation].

    Science.gov (United States)

    Halevy, Jonathan

    2011-08-01

    The usage of complementary and alternative medicine [CAM] is increasing in popularity in the modern world. In this issue of Harefuah, seven articles relate to various aspects of CAM: the use of various modalities of CAM in four community clinics in Northern Israel, an assessment of the needs and expectations of patients on chemotherapy from the integration of CAM in palliative oncological care, a description of a series of quality research studies relating to CAM in hemato-oncological disorders and autoimmune diseases and a discussion of ethical dilemmas and issues relating to Jewish law. Other authors review the history of clinical studies with an emphasis on mind-body connection and the placebo effect. The conclusion that may be derived about CAM from this compilation of articles is that, despite the ltack of scientific evidence to support the paradigm underlying most CAM modalities and the scarcity of evidence to support its efficacy, the increasing popularity of CAM should lead us to expand research into CAM and to teach our medical students about CAM. We should do so for the sake of proper doctor-patient relationships and to prevent improper use of CAM by the general public. The diversity of CAM modalities and the heterogeneity of training patterns among those who practice CAM call for the prompt regulation of training and licensing of all CAM practitioners. PMID:21939117

  10. Complementary sex determination in the parasitic wasp Diachasmimorpha longicaudata.

    Directory of Open Access Journals (Sweden)

    Leonela Carabajal Paladino

    Full Text Available We studied the sex determination in Diachasmimorpha longicaudata, a parasitoid braconid wasp widely used as biological control agent of fruit pest tephritid flies. We tested the complementary sex determination hypothesis (CSD known in at least 60 species of Hymenoptera. According to CSD, male or female development depends on the allelic composition of one sex locus (single-locus CSD or multiple sex loci (multiple-locus CSD. Hemizygote individuals are normal haploid males, and heterozygotes for at least one sex locus are normal diploid females, but homozygotes for all the sex loci are diploid males. In order to force the occurrence of diploid males in D. longicaudata, we established highly inbred lines and examined their offspring using chromosome counting, flow cytometry, and sex ratio analysis. We found that when mother-son crosses were studied, this wasp produced about 20% of diploid males out of the total male progeny. Our results suggest that this parasitoid may represent the second genus with multiple-locus CSD in Hymenoptera. Knowledge about the sex determination system in D. longicaudata is relevant for the improvement of mass rearing protocols of this species. This information also provides the necessary background for further investigations on the underlying molecular mechanisms of sex determination in this species, and a better insight into the evolution of this pathway in Hymenoptera in particular and insects in general.

  11. Trend of complementary therapies in paediatric age group

    International Nuclear Information System (INIS)

    Objective: To assess the knowledge of mothers regarding commonly used Complimentary alternative medicines, their usage and various therapeutic choices for common ailments. Methods: A cross-sectional Survey on a pre designed proforma was done from July 2007- August 2007 in the out patient department of a tertiary care hospital. Consent was taken from the participants and 375 complete proformas were included in the study out of 500 interviewed. Results: Of the 375 mothers who were interviewed, 237 (63.2%) believed in alternative medicine whereas 138 (36.8%) did not believe in it. Complimentary alternative medicines (CAM) was used most often in children with respiratory tract and gastro intestinal symptoms, the most frequently used therapy was Honey 58.9% and Joshanda 31.2%, followed by Heeng 11.3% and brandy being used in 2.8% for respiratory complaints. Gastrointestinal symptoms were treated with Saunf water 28.4%, mint 20.6% and ajwain 17.7%. Higher education level was associated with more complementary medicine use. Majority of mothers used it for gastrointestinal problems and respiratory problems 24% and 22.2% respectively. Conclusions: Mothers are aware of various available CAM and are using them for different ailments like honey for respiratory illnesses, Saunf and Ajwain for gastrointestinal problems as they have been found to have linctus and antispasmodic effects respectively. It has also been observed that the CAM was used in combination with other therapeutic modalities and not alone. (author)

  12. Complementary power output characteristics of electromagnetic generators and triboelectric generators

    International Nuclear Information System (INIS)

    Recently, a triboelectric generator (TEG) has been invented to convert mechanical energy into electricity by a conjunction of triboelectrification and electrostatic induction. Compared to the traditional electromagnetic generator (EMG) that produces a high output current but low voltage, the TEG has different output characteristics of low output current but high output voltage. In this paper, we present a comparative study regarding the fundamentals of TEGs and EMGs. The power output performances of the EMG and the TEG have a special complementary relationship, with the EMG being a voltage source and the TEG a current source. Utilizing a power transformed and managed (PTM) system, the current output of a TEG can reach as high as ∼3 mA, which can be coupled with the output signal of an EMG to enhance the output power. We also demonstrate a design to integrate a TEG and an EMG into a single device for simultaneously harvesting mechanical energy. In addition, the integrated NGs can independently output a high voltage and a high current to meet special needs. (paper)

  13. Complementary power output characteristics of electromagnetic generators and triboelectric generators.

    Science.gov (United States)

    Fan, Feng-Ru; Tang, Wei; Yao, Yan; Luo, Jianjun; Zhang, Chi; Wang, Zhong Lin

    2014-04-01

    Recently, a triboelectric generator (TEG) has been invented to convert mechanical energy into electricity by a conjunction of triboelectrification and electrostatic induction. Compared to the traditional electromagnetic generator (EMG) that produces a high output current but low voltage, the TEG has different output characteristics of low output current but high output voltage. In this paper, we present a comparative study regarding the fundamentals of TEGs and EMGs. The power output performances of the EMG and the TEG have a special complementary relationship, with the EMG being a voltage source and the TEG a current source. Utilizing a power transformed and managed (PTM) system, the current output of a TEG can reach as high as ∼3 mA, which can be coupled with the output signal of an EMG to enhance the output power. We also demonstrate a design to integrate a TEG and an EMG into a single device for simultaneously harvesting mechanical energy. In addition, the integrated NGs can independently output a high voltage and a high current to meet special needs. PMID:24595200

  14. State Estimation for Robots with Complementary Redundant Sensors

    Directory of Open Access Journals (Sweden)

    Daniele Carnevale

    2015-10-01

    Full Text Available In this paper, robots equipped with two complementary typologies of redundant sensors are considered: one typology provides sharp measures of some geometrical entity related to the robot pose (e.g., distance or angle but is not univocally associated with this quantity; the other typology is univocal but is characterized by a low level of precision. A technique is proposed to properly combine these two kinds of measurement both in a stochastic and in a deterministic context. This framework may occur in robotics, for example, when the distance from a known landmark is detected by two different sensors, one based on the signal strength or time of flight of the signal, while the other one measures the phase-shift of the signal, which has a sharp but periodical dependence on the robot-landmark distance. In the stochastic case, an effective solution is a two-stage extended Kalman filter (EKF which exploits the precise periodic signal only when the estimate of the robot position is sufficiently precise. In the deterministic setting, an approach based on a switching hybrid observer is proposed, and results are analyzed via simulation examples.

  15. The Role of Avocados in Complementary and Transitional Feeding

    Science.gov (United States)

    Comerford, Kevin B.; Ayoob, Keith T.; Murray, Robert D.; Atkinson, Stephanie A.

    2016-01-01

    Infant dietary patterns tend to be insufficient sources of fruits, vegetables, and fiber, as well as excessive in salt, added sugars, and overall energy. Despite the serious long-term health risks associated with suboptimal fruit and vegetable intake, a large percentage of infants and toddlers in the U.S. do not consume any fruits or vegetables on a daily basis. Since not all fruits and vegetables are nutritionally similar, guidance on the optimal selection of fruits and vegetables should emphasize those with the greatest potential for nutrition and health benefits. A challenge is that the most popularly consumed fruits for this age group (i.e., apples, pears, bananas, grapes, strawberries) do not closely fit the current general recommendations since they tend to be overly sweet and/or high in sugar. Unsaturated oil-containing fruits such as avocados are nutritionally unique among fruits in that they are lower in sugar and higher in fiber and monounsaturated fatty acids than most other fruits, and they also have the proper consistency and texture for first foods with a neutral flavor spectrum. Taken together, avocados show promise for helping to meet the dietary needs of infants and toddlers, and should be considered for inclusion in future dietary recommendations for complementary and transitional feeding. PMID:27213450

  16. Complementary and Alternative Medicine on Wikipedia: Opportunities for Improvement

    Directory of Open Access Journals (Sweden)

    Malcolm Koo

    2014-01-01

    Full Text Available Wikipedia, a free and collaborative Internet encyclopedia, has become one of the most popular sources of free information on the Internet. However, there have been concerns over the quality of online health information, particularly that on complementary and alternative medicine (CAM. This exploratory study aimed to evaluate several page attributes of articles on CAM in the English Wikipedia. A total of 97 articles were analyzed and compared with eight articles of broad categories of therapies in conventional medicine using the Mann-Whitney U test. Based on the Wikipedia editorial assessment grading, 4% of the articles attained “good article” status, 34% required considerable editing, and 56% needed substantial improvements in their content. The median daily access of the articles over the previous 90 days was 372 (range: 7–4,214. The median word count was 1840 with a readability of grade 12.7 (range: 9.4–17.7. Medians of word count and citation density of the CAM articles were significantly lower than those in the articles of conventional medicine therapies. In conclusion, despite its limitations, the general public will continue to access health information on Wikipedia. There are opportunities for health professionals to contribute their knowledge and to improve the accuracy and completeness of the CAM articles on Wikipedia.

  17. Exploring adolescent complementary/alternative medicine (CAM) use in Canada.

    Science.gov (United States)

    Patterson, Chris; Arthur, Heather; Noesgaard, Charlotte; Caldwell, Patricia; Vohra, Julie; Francoeur, Chera; Swinton, Marilyn

    2008-01-01

    A qualitative study using a grounded theory approach investigated adolescents' perceptions about complementary/alternative medicine (CAM) use. Adolescents, attending a clinic at the Canadian College of Naturopathic Medicine, were interviewed after receiving ethics approval. Data were collected using semi-structured interviews. The decision of adolescents to use CAM was based within the context of their world and how it shaped influencing factors. Factors that influenced adolescents' decision to use CAM were identified as certain personality traits, culture, media, social contacts and the ability of CAM providers to develop therapeutic relationships. The barriers and benefits of CAM use influenced evaluation of choices. The importance of barriers in limiting freedom of choice in health care decisions should be investigated by practitioners as they provide care to adolescents. Health care planning for integrative models of care requires determining the "right" blend of expertise by knowing interprofessional boundaries, determining mixed skill sets to provide the essential services and ensuring appropriate regulation that allows practitioners to use their full scope of practice. PMID:18202985

  18. A complementary measure of heterogeneity on mathematical skills

    Science.gov (United States)

    Fedriani, Eugenio M.; Moyano, Rafael

    2012-06-01

    Finding educational truths is an inherently multivariate problem. There are many factors affecting each student and their performances. Because of this, both measuring of skills and assessing students are always complex processes. This is a well-known problem, and a number of solutions have been proposed by specialists. One of its ramifications is that the variety of progress levels of students in the Mathematics classroom makes teaching more difficult. We think that a measure of the heterogeneity of the different student groups could be interesting in order to prepare some strategies to deal with these kinds of difficulties. The major aim of this study is to develop new tools, complementary to the statistical ones that are commonly used for these purposes, to study situations related to education (mainly to the detection of levels of mathematical education) in which several variables are involved. These tools are thought to simplify these educational analyses and, through a better comprehension of the topic, to improve our teaching. Several authors in our research group have developed some mathematical, theoretical tools, to deal with multidimensional phenomena, and have applied them to measure poverty and also to other business models. These tools are based on multidigraphs. In this article, we implement these tools using symbolic computational software and apply them to study a specific situation related to mathematical education.

  19. Complementary strategies for the management of radiation therapy side effects.

    Science.gov (United States)

    Stubbe, Christine E; Valero, Meighan

    2013-07-01

    Patients with cancer utilize complementary and alternative medicine (CAM) for a variety of purposes, one of which is the reduction of side effects of conventional treatment. With a large number of their patients using CAM, it is important for advanced practitioners in oncology to have an understanding of these therapies to better guide their patients. Side effects of radiation therapy that may have dose-limiting poten-tial include diarrhea, mucositis, skin toxicity, and xerostomia. A com-mon side effect that is not necessarily dose-limiting but considerably troublesome to patients is cancer- and treatment-related fatigue. The CAM therapies that may alleviate some of the side effects of radiation therapy include probiotics, psyllium, exercise, melatonin, honey, acu-puncture, and calendula. Therapies that require more research or have been shown to be ineffective include aloe vera, glutamine, and deglyc-yrrhizinated licorice. This article provides an overview of these thera-pies as well as related research and analysis. PMID:25032003

  20. Complementary and Alternative Medicine in Pakistan: Prospects and Limitations.

    Science.gov (United States)

    Shaikh, Babar T; Hatcher, Juanita

    2005-06-01

    Despite all the marvelous advancements in modern medicine, traditional medicine has always been practiced. More than 70% of the developing world's population still depends on the complementary and alternative systems of medicine (CAM). Cultural beliefs and practices often lead to self-care or home remedies in rural areas and consultation with traditional healers. Evidence-based CAM therapies have shown remarkable success in healing acute as well as chronic diseases. Alternative therapies have been utilized by people in Pakistan who have faith in spiritual healers, clergymen, hakeems, homeopaths or even many quacks. These are the first choice for problems such as infertility, epilepsy, psychosomatic troubles, depression and many other ailments. The traditional medicine sector has become an important source of health care, especially in rural and tribal areas of the country. The main reasons for consulting a CAM healer is the proximity, affordable fee, availability, family pressure and the strong opinion of the community. Pakistan has a very rich tradition in the use of medicinal plants for the treatment of various ailments. It necessitates the integration of the modern and CAM systems in terms of evidence-based information sharing. The health-seeking behavior of the people especially in developing countries calls for bringing all CAM healers into the mainstream by providing them with proper training, facilities and back-up for referral. A positive interaction between the two systems has to be harnessed to work for the common goal of improving health of the people. PMID:15937553

  1. Single-photon imaging in complementary metal oxide semiconductor processes.

    Science.gov (United States)

    Charbon, E

    2014-03-28

    This paper describes the basics of single-photon counting in complementary metal oxide semiconductors, through single-photon avalanche diodes (SPADs), and the making of miniaturized pixels with photon-counting capability based on SPADs. Some applications, which may take advantage of SPAD image sensors, are outlined, such as fluorescence-based microscopy, three-dimensional time-of-flight imaging and biomedical imaging, to name just a few. The paper focuses on architectures that are best suited to those applications and the trade-offs they generate. In this context, architectures are described that efficiently collect the output of single pixels when designed in large arrays. Off-chip readout circuit requirements are described for a variety of applications in physics, medicine and the life sciences. Owing to the dynamic nature of SPADs, designs featuring a large number of SPADs require careful analysis of the target application for an optimal use of silicon real estate and of limited readout bandwidth. The paper also describes the main trade-offs involved in architecting such chips and the solutions adopted with focus on scalability and miniaturization. PMID:24567470

  2. Complementary and alternative medicine therapies for chronic pain.

    Science.gov (United States)

    Bauer, Brent A; Tilburt, Jon C; Sood, Amit; Li, Guang-Xi; Wang, Shi-Han

    2016-06-01

    Pain afflflicts over 50 million people in the US, with 30.7% US adults suffering with chronic pain. Despite advances in therapies, many patients will continue to deal with ongoing symptoms that are not fully addressed by the best conventional medicine has to offer them. The patients frequently turn to therapies outside the usual purview of conventional medicine (herbs, acupuncture, meditation, etc.) called complementary and alternative medicine (CAM). Academic and governmental groups are also starting to incorporate CAM recommendations into chronic pain management strategies. Thus, for any physician who care for patients with chronic pain, having some familiarity with these therapies-including risks and benefits-will be key to helping guide patients in making evidence-based, well informed decisions about whether or not to use such therapies. On the other hand, if a CAM therapy has evidence of both safety and efficacy then not making it available to a patient who is suffering does not meet the need of the patient. We summarize the current evidence of a wide variety of CAM modalities that have potential for helping patients with chronic pain in this article. The triad of chronic pain symptoms, ready access to information on the internet, and growing patient empowerment suggest that CAM therapies will remain a consistent part of the healthcare of patients dealing with chronic pain. PMID:27339090

  3. Complementary microstructural and chemical analyses of Sepia officinalis endoskeleton

    Energy Technology Data Exchange (ETDEWEB)

    Florek, Marek, E-mail: mflorek@kul.lublin.pl [Department of Chemistry, John Paul II Catholic University of Lublin, al. Krasnicka 102, 20-718 Lublin (Poland); Fornal, Emilia [Department of Chemistry, John Paul II Catholic University of Lublin, al. Krasnicka 102, 20-718 Lublin (Poland); Gomez-Romero, Pedro [Institut de Ciencia de Materials de Barcelona (CSIC), Campus UAB, E-08193 Bellaterra, Barcelona (Spain); Zieba, Emil [Department of Chemistry, John Paul II Catholic University of Lublin, al. Krasnicka 102, 20-718 Lublin (Poland); Paszkowicz, Wojciech [Institute of Physics, Polish Academy of Sciences, Al. Lotnikow 32/46, 02-668 Warsaw (Poland); Lekki, Janusz [Niewodniczanski Institute of Nuclear Physics, Polish Academy of Sciences, ul. Radzikowskiego 152, 31-342 Krakow (Poland); Nowak, Jakub; Kuczumow, Andrzej [Department of Chemistry, John Paul II Catholic University of Lublin, al. Krasnicka 102, 20-718 Lublin (Poland)

    2009-05-05

    Cuttlebone exhibiting high compressive strength is a very interesting material from the biomimetic materials' technology point of view. Its microstructure and chemical composition were characterized by complementary analytical techniques. Structural features of the skeleton were revealed by SEM, micro-Raman, FT-IR and XRD measurements. XRD analyses showed that the only mineral phase present in the samples is aragonite. 2D-maps obtained from micro-Raman analyses for peaks attributed to aragonite (1100 cm{sup -1}) and chitin (1660 cm{sup -1}) revealed that the septa are richer in chitin and pillars in aragonite. 2D-distributions of elements detected by a electron microprobe showed that Ca-rich locations are poor in Mg, Na, and Br. Ca is mainly present at those locations where aragonite prevails. Bromine, sodium and magnesium are most likely located in the organic matrix. The average content of the elements, as determined by ICP-OES, was: Na - 1.0%, Mg - 0.133%, K - 0.26%, Fe - 0.03% and Sr - 0.28%. Using the elemental CHN analysis the following amounts of nitrogen, carbon and hydrogen were detected: 1.42%, 15.36% and 0.68%, respectively. The elemental analysis together with TGA measurements allowed evaluating the approximate concentration of organic matter in the cuttlebone at the level of 10%.

  4. Undoing gender? The case of complementary and alternative medicine.

    Science.gov (United States)

    Brenton, Joslyn; Elliott, Sinikka

    2014-01-01

    Despite a rich body of sociological research that examines the relationship between gender and health, scholars have paid little attention to the case of complementary and alternative medicine (CAM). One recent study (Sointu 2011) posits that men and women who use CAM challenge traditional ascriptions of femininity and masculinity through the exploration of self-care and emotions, respectively. Drawing on 25 in-depth interviews with middle-class Americans who use CAM, this article instead finds that men and women interpret their CAM use in ways that reproduce traditional gendered identities. Men frame their CAM use in terms of science and rationality, while simultaneously distancing themselves from feminine-coded components of CAM, such as emotions. Women seek CAM for problems such as abusive relationships, low self-esteem, and body image concerns, and frame their CAM use as a quest for self-reinvention that largely reflects and reproduces conventional femininity. Further, the reproduction of gendered identities is shaped by the participants' embrace of neoliberal tenets, such as the cultivation of personal control. This article contributes to ongoing theoretical debates about the doing, redoing and undoing of gender, as well as the literature on health and gender. PMID:23574309

  5. The Role of Avocados in Complementary and Transitional Feeding

    Directory of Open Access Journals (Sweden)

    Kevin B. Comerford

    2016-05-01

    Full Text Available Infant dietary patterns tend to be insufficient sources of fruits, vegetables, and fiber, as well as excessive in salt, added sugars, and overall energy. Despite the serious long-term health risks associated with suboptimal fruit and vegetable intake, a large percentage of infants and toddlers in the U.S. do not consume any fruits or vegetables on a daily basis. Since not all fruits and vegetables are nutritionally similar, guidance on the optimal selection of fruits and vegetables should emphasize those with the greatest potential for nutrition and health benefits. A challenge is that the most popularly consumed fruits for this age group (i.e., apples, pears, bananas, grapes, strawberries do not closely fit the current general recommendations since they tend to be overly sweet and/or high in sugar. Unsaturated oil-containing fruits such as avocados are nutritionally unique among fruits in that they are lower in sugar and higher in fiber and monounsaturated fatty acids than most other fruits, and they also have the proper consistency and texture for first foods with a neutral flavor spectrum. Taken together, avocados show promise for helping to meet the dietary needs of infants and toddlers, and should be considered for inclusion in future dietary recommendations for complementary and transitional feeding.

  6. [Irritable bowel syndrome: diet and complementary medicine therapies?].

    Science.gov (United States)

    Gerkens, A

    2012-09-01

    Irritable bowel syndrome (IBS) is a frequent and invalidating functional bowel disorder with entangled mechanisms. Its therapeutic approach is therefore complex. Classical therapies, prescribed alone or in combination in light of the predominant symptom, consist of antispasmodics, fibers, laxatives, antidiarrheals, and psychotropic agents. Other emerging pharmacological therapies, such as prokinetics, prosecretory or serotoninergic agents, bile acid modulators and antibiotics have been recently studied in clinical trials. Dietary measures can include reduction of short-chain poorly absorbed carbohydrates (FODMAPs) and gluten restriction. Assessment of food allergy can be proposed in a subgroup of IBS patients. Complementary and alternative medicine therapies, that are generally low cost and safe, appear to be appreciated by patients. Probiotics have demonstrated action on the gut microbiote modulation, and may be helpful in a subset of patients. Peppermint oil has an established visceral analgesic effect. Hypnotherapy represents an original, global and effective approach. Finally, education, reassurance and listening to the patient, leading to a solid therapeutic relationship, represents an essential backdrop of remedy or diet effectiveness. PMID:23091952

  7. Complementary and alternative medicine on wikipedia: opportunities for improvement.

    Science.gov (United States)

    Koo, Malcolm

    2014-01-01

    Wikipedia, a free and collaborative Internet encyclopedia, has become one of the most popular sources of free information on the Internet. However, there have been concerns over the quality of online health information, particularly that on complementary and alternative medicine (CAM). This exploratory study aimed to evaluate several page attributes of articles on CAM in the English Wikipedia. A total of 97 articles were analyzed and compared with eight articles of broad categories of therapies in conventional medicine using the Mann-Whitney U test. Based on the Wikipedia editorial assessment grading, 4% of the articles attained "good article" status, 34% required considerable editing, and 56% needed substantial improvements in their content. The median daily access of the articles over the previous 90 days was 372 (range: 7-4,214). The median word count was 1840 with a readability of grade 12.7 (range: 9.4-17.7). Medians of word count and citation density of the CAM articles were significantly lower than those in the articles of conventional medicine therapies. In conclusion, despite its limitations, the general public will continue to access health information on Wikipedia. There are opportunities for health professionals to contribute their knowledge and to improve the accuracy and completeness of the CAM articles on Wikipedia. PMID:24864148

  8. Natural and Cultural Preservation - Complementary Endeavors through Soil Archive Research

    Science.gov (United States)

    Ackermann, Oren; Frumin, Suembikya; Kolska Horwitz, Liora; Maeir, Aren M.; Weiss, Ehud; Zhevelev, Helena M.

    2016-04-01

    Soil is an excellent archive for the history of landscape components such as ancient topography, erosion and accumulation processes, and vegetation characterization. In special cases, the soil archive even preserves botanical faunal and mollusc assemblages, allowing for the production of an archive of organic species as well. Long-term human activities in the past have left their imprints on certain landscape systems, leading to the formation of landscapes composed of both cultural and natural assets. The aim of this presentation is to suggest a conceptual model, based on the soil archive, which enables the preservation and sustainability of such environments. The proposed area (eastern Mediterranean) underwent cycles of ancient site establishment and abandonment. When areas were occupied, the natural vegetation around settlements experienced human interventions such as woodcutting, grazing and horticulture. During site abandonment, these interventions ceased, resulting in vegetation regeneration, a reduction in biodiversity, increased fire hazard, etc. This ultimately led to the deterioration of the landscape system as well as the destruction of cultural assets such as ancient buildings and/or remnants. In order to preserve and restore these sites, a conceptual model that combines both modern natural conservation strategies and restoration of traditional land-use techniques is proposed. This model provides a complementary approach to existing natural and cultural preservation efforts.

  9. The Role of Avocados in Complementary and Transitional Feeding.

    Science.gov (United States)

    Comerford, Kevin B; Ayoob, Keith T; Murray, Robert D; Atkinson, Stephanie A

    2016-01-01

    Infant dietary patterns tend to be insufficient sources of fruits, vegetables, and fiber, as well as excessive in salt, added sugars, and overall energy. Despite the serious long-term health risks associated with suboptimal fruit and vegetable intake, a large percentage of infants and toddlers in the U.S. do not consume any fruits or vegetables on a daily basis. Since not all fruits and vegetables are nutritionally similar, guidance on the optimal selection of fruits and vegetables should emphasize those with the greatest potential for nutrition and health benefits. A challenge is that the most popularly consumed fruits for this age group (i.e., apples, pears, bananas, grapes, strawberries) do not closely fit the current general recommendations since they tend to be overly sweet and/or high in sugar. Unsaturated oil-containing fruits such as avocados are nutritionally unique among fruits in that they are lower in sugar and higher in fiber and monounsaturated fatty acids than most other fruits, and they also have the proper consistency and texture for first foods with a neutral flavor spectrum. Taken together, avocados show promise for helping to meet the dietary needs of infants and toddlers, and should be considered for inclusion in future dietary recommendations for complementary and transitional feeding. PMID:27213450

  10. Coulomb chronometry to probe the decay mechanism of hot nuclei

    CERN Document Server

    Gruyer, Diego; Bonnet, E; Chbihi, A; Ademard, G; Boisjoli, M; Borderie, B; Bougault, R; Galichet, E; Gauthier, J; Guinet, D; Lautesse, Philippe; Neindre, N Le; Legouée, E; Lopez, O; Marini, P; Mazurek, K; Nadtochy, P N; Pârlog, M; Rivet, M F; Roy, R; Rosato, E; Spadaccini, G; Verde, G; Vient, E; Vigilante, M; Wileczko, J -P

    2013-01-01

    In $^129$Xe+$^{nat}$Sn central collisions from 12 to 25 MeV/A, the three-fragment exit channel occurs with a significant cross section. We show that these fragments arise from two successive binary splittings of a heavy composite system. The sequence of fragment production is unambiguously determined. Strong Coulomb proximity effects are observed in the three fragment final state. A comparison with Coulomb trajectory calculations shows that the time scale between the consecutive break-ups decreases with increasing bombarding energy, becoming quasi-simultaneous above excitation energy $E^*=4.0\\pm0.5$ MeV/A.

  11. 10Be chronometry of bedrock-to-soil conversion rates

    Science.gov (United States)

    Monaghan, Marc C.; McKean, James; Dietrich, William; Klein, Jeffrey

    1992-07-01

    We report concentrations of cosmogenic 10Be ( t1/2 = 1.5 × 10 6 yrs) in soil excavated from a soil-mantled hillslope in Black Diamond Mines Regional Park, Contra Costa County, California. The most striking features of the data are: (1) the similarity in the downward decreasing trends of 10Be concentrations in two soil profiles collected 75 m apart, (2) the coincidence in each soil profile of the soil/bedrock interface (as defined by visual inspection of soil pits) and the level at which 10Be concentrations attain very low values ( ˜4 × 10 6 atoms/g), and (3) the extremely low 10Be concentrations in the underlying regolith (0.5 × 10 6 atoms/gram). The inventory of 10Be in these soils is low, equivalent to about 6000 yrs of 10Be accumulation in a soil initially containing no 10Be. On the basis of these measurements, and with the aid of simple models of soil ( 10Be) motions on the hillslope, we conclude that 10Be loss from the surface is dominated by its removal in soil by creep. We calculate local rates of bedrock-to-soil conversion of between 0.15 and 0.27 km/10 6 yrs. Comparing these with uplift rates determined for coastal regions of California indicates that soil creep alone is capable of removing soil from the local geomorphic system at a rate equivalent to the rate of uplift of much of the coast.

  12. A field exercise course to train IAEA Safeguards inspectors in implementing the additional protocol and performing complementary access activities

    International Nuclear Information System (INIS)

    The International Atomic Energy Agency (IAEA) Department of Safeguards has the task of implementing the Additional Protocol (AP) in the Member States that have signed agreements bringing that treaty into force. The IAEA inspector under the traditional INFCIRC/153 safeguards has been an accountant focused on the declared nuclear material stores of a Member State. The INFCIRC/540 Strengthened Safeguards System (SSS) provides the Agency and its inspectors with the right to investigate a Member State's nuclear programme to see if all declared activities are in order and no undeclared activities exist. This broadening of the scope of the inspector's responsibilities has changed the training of the inspectors to orient them to being an investigator compared to an accountant. The Safeguards training department has created a curriculum of courses that provides the background to train the inspectorate into this new inspection regime. The United States Support Program (USSP) has contributed to this curriculum by putting together a course at Brookhaven National Laboratory (BNL) in Additional Protocol Complementary Access (APCA) to give the IAEA the opportunity to provide inspectors a necessary field exercise in a realistic environment at a research site. Brookhaven National Laboratory contains three shutdown nuclear research reactors, operating particle accelerators, hot cells, radioactive waste storage, laser laboratories, and magnet production facilities on a large site very similar to numerous research facilities around the world situated in non-nuclear weapon states (NNWS). The USSP Team created an Article 2 declaration containing annotated maps of the site, descriptions of the buildings on site, satellite and aerial photographs of the area, and a declaration of research activities on the site. The declaration is as realistic to actual BNL research except that proprietary and security concerns of the BNL site have been taken into account. The USSP Team felt the best

  13. Research on HLW and ILW Interim Storage Complementary to Deep Geological Disposal

    International Nuclear Information System (INIS)

    According to the Act (28 June 2006), interim storage is a research route for the sustainable management of HLW and intermediate level long lived radioactive waste (ILW) in France, along with partitioning/transmutation and reversible disposal in a deep geological formation. Interim storage is intended to play a complementary role to the geological reversible repository. ANDRA is responsible for defining and coordinating the research on both interim storage and reversible disposal of HLW/ILW. A long storage duration as considered before 2006 (up to 300 years) is no more an objective for the research. The paper details the role of interim storage complementary to the reversible repository, with respect to the origin and characteristics of various HLW and ILW to be considered. In particular, it will make it possible for HLW to benefit of thermal decay. ANDRA cooperates with the operators of existing storage facilities at production sites. Working groups have been created. The objectives are the following: - to learn from the experience gained at designing, building and operating the facilities, - to check the capability of existing and projected facilities to meet with the requirements of the National plan for the management of the radioactive matters and waste. In 2008, French waste producers updated the National inventory of radioactive waste and matters. According to the Act, they have incorporated an inventory of their storage facilities. ANDRA has made a review of these inventories to provide the Government with an evaluation of needs for new facilities. ANDRA has also investigated new design options of storage facilities on both production and disposal sites. On the repository site, interim storage above ground and in shallow geological formation have been studied. The waste packages are stored as produced, eventually secured in handling cask, or over-packed for disposal in steel (HLW) or concrete containers (ILW). A service life as long as one hundred years may

  14. Generational Accounting in Nordic Countries

    OpenAIRE

    Carl E. Gjersem

    2002-01-01

    On February 23, 2001 a workshop on «Generational Accounting in the Nordic Countries» was held in Reykjavik, Iceland, arranged jointly by the Institute of Economic Studies at the University of Iceland and the Ministry of Finance in Norway. This paper describes the main ideas in generational accounting, and gives an overview of results from the papers presented in the workshop. Finally, it sums up some important lessons and remaining challenges in generational accounting and for the sustainabil...

  15. Electronic circulation of accounting documents

    OpenAIRE

    Kremláčková, Kateřina

    2014-01-01

    This thesis describes a circulation of accounting documents in an accounting entity, deals with legal requirements of the entire process and discusses it as a part of an internal control system of the entity. In connection with the theme of the work there are also defined legislative conditions for using information and communication technologies and introduced possibilities of involving these technologies in the process of processing of the accounting documents. Above all the electronic data...

  16. ECONOMIST VERSUS ACCOUNTANT IN ROMANIA

    OpenAIRE

    SABOU FELICIA

    2016-01-01

    The paper presents how it is perceived the accountant profession and the economist profession, by the companies who provide jobs for these two professions, using the most important jobs sites from Romania. The study was made in November 2015, on a total of 86 companies who offered jobs for accountant and economist, using ejos.ro job site and 61 companies who offered jobs for accountant and economist, using bestjobs.ro job site. Analyzing this practice met in Romania, through th...

  17. Accounting Conservatism and Managerial Incentives

    OpenAIRE

    Kwon, Young K.

    2005-01-01

    There are two sources of agency costs under moral hazard: (1) distortions in incentive contracts and (2) implementation of suboptimal decisions. In the accounting literature, the relation between conservative accounting and agency costs of type (1) has received considerable attention (cf. Watts 2002). However, little appears to be known about the effects of accounting conservatism on agency costs of type (2) or trade-offs between agency costs of types (1) and (2). The purpose of this study is...

  18. Cultural Impacts in Managerial Accounting

    OpenAIRE

    Flavius Guinea

    2006-01-01

    From the theoretical point of view, it has been stated that there is a considerable probability that some cultural aspects could affect the economic environment and, consequently, the managerial accounting. While this statement has a certain suppositional degree, we will try to test the importance of culture within the managerial accounting. Several empirical approaches underline the existence of a powerful impact of the national culture on the managerial accounting systems. Moreover, it is c...

  19. Internationally evolution of managerial accounting

    OpenAIRE

    Iacob, Constanta; Taus, Delia

    2014-01-01

    The constant development of the economic environment, accelerated growth of requirements to have updated, correct and operational information, emphasized the relevance and importance of managerial accounting. Faced with the rapid changes that have known enterprises in all areas, management accounting has evolved over time. As a component of the accounting system that produces information for managers and anchored in the strategic system of the organization, it is permanent supported the...

  20. Accounting information and managerial work

    OpenAIRE

    Hall, Matthew,

    2010-01-01

    Despite calls to link management accounting more closely to management (Jonsson, 1998), much is still to be learned about the role of accounting information in managerial work. This lack of progress stems partly from a failure to incorporate in research efforts the findings regarding the nature of managerial work, as well as inadequate attention devoted to the detailed practices through which accounting information is actually used by managers in their work. In this paper I draw on prior rese...

  1. Empirical Studies in Financial Accounting

    OpenAIRE

    Gkougkousi, Xanthi

    2012-01-01

    textabstractThis dissertation contributes to the stream of literature that examines the role of accounting information in capital markets. The first two chapters deal with the economic consequences of changes in accounting regulations. The third chapter examines the relation between accounting information and asset prices. Chapter 1 studies the impact of International Financial Reporting Standards (IFRS) adoption on the cost of equity and liquidity of European banks. The adoption of IFRS is a...

  2. Accounting Practice and Intelligent Technologies

    OpenAIRE

    Daniela Postolache (Males)

    2012-01-01

    was to determine how intelligent technologies can support accounting practice. Our research allowed for establishment of accounting information intelligent systems typology and for placement of these solutions in the sphere of artificial intelligence applications. It is underlined the intelligent technologies contribution to improve accounting processes and activities, in a qualitative approach, from the hermeneutic perspective. The results of our research are useful for researchers in the fi...

  3. Microfinance: accountability from the grassroots

    OpenAIRE

    Dixon, Rob; Ritchie, John; Siwale, Juliana

    2006-01-01

    Purpose – The purpose of this research is to use an accountability framework to explain the emerging tensions in accountability and how an intended bottom-up approach became progressively supplanted. This paper is set within an emerging Zambian microfinance organisation moving into crisis. Design/methodology/approach – A series of semi-structured interviews were conducted with key local microfinance specialists, managers and accountants, clients and past and current loan officers. Liv...

  4. A provider based accounting architecture

    OpenAIRE

    Parhonyi, R.; Quartel, D.; Pras, A.

    2002-01-01

    The paper presents a novel content accounting architecture. Content accounting is becoming increasingly important since it is anticipated that in the near future more billable content will be published on the Internet. The presented architecture has a distributed functionality and an innovative view with respect to the payment system that is incorporated. The architecture enables outsourcing of the accounting functions. In particular, it is shown how Internet service providers can be involved...

  5. Global Credit Crunch and Accounting

    OpenAIRE

    BENGÜ, Haluk; CAN, Ahmet Vecdi; Kartal DEMİRGÜNEŞ

    2015-01-01

    The concept of economic crisis is accepted to have entered management literature following the 1929 economic crisis. Can accounting be blamed for economic or financial crises? Is it fair to say that a defect or negligence in accounting and auditing played a role in the occurrence and rapid dissemination of the current global credit crunch? In other words, is it possible to find a link between the reasons for or results of the global financial crisis and the basic principles of accounting, the...

  6. MARKET INTELLIGENCE AND ITS APPLICATIONS IN ACCOUNTING AND ACCOUNT MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Mohammad Reza Noruzi, EMBA, PhD Student

    2011-10-01

    Full Text Available Intelligence is important in every area and in accounting as well. Accountants who have good market intelligence, they can manage the situation well. And can develop a capability for the company and business.This paper aims to study on strategy, strategic planning and marketing

  7. 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.…

  8. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Science.gov (United States)

    2011-08-26

    ... insurance policy. As part of its cost accounting practices the contractor establishes the threshold for... published the SDP, ``Accounting for Insurance Costs'' (71 FR 4335) which in particular, addressed the use of... paragraph (6) of the preamble to CAS 416 (43 FR 42239, September 20, 1978), which stated: Obviously,...

  9. 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. 

  10. The importance of accounting principles in the accounting profession

    OpenAIRE

    Daniela Raluca Patrascu

    2014-01-01

    A true professional accountant must meet the following basic requirements: integrity, objectivity, professional competence, confidentiality, professional behavior, respect to technical and professional standards. Integrity expresses conceptually the professional accountant’s obligation to behave with honesty and fairness in professional and business relationships. Any company is seeking an accountant as, sincere and honest, which means the operation of fair dealing and fair protection aginst ...

  11. Complementary transistor-transistor logic /CTTL/ - An approach to high-speed micropower logic.

    Science.gov (United States)

    Stehlin, R. A.; Niemann, G. W.

    1972-01-01

    Description of a new approach to micropower integrated circuits that is called complementary transistor-transistor logic (CTTL). This logic combines the inherent low standby power of a complementary inverter with the high speed of the TTL-type input. Results of monolithic fabricated circuits are presented. These circuits are shown to be equally adaptable to hybrid and discrete circuitry.

  12. 78 FR 64963 - National Center for Complementary & Alternative Medicine; Amended Notice of Meeting

    Science.gov (United States)

    2013-10-30

    ... From the Federal Register Online via the Government Publishing Office ] DEPARTMENT OF HEALTH AND HUMAN SERVICES National Institutes of Health National Center for Complementary & Alternative Medicine... Complementary and Alternative Medicine Special Emphasis Panel, October 16, 2013, 2:00 p.m. to October 16,...

  13. 77 FR 4052 - National Center for Complementary & Alternative Medicine; Amended Notice of Meeting

    Science.gov (United States)

    2012-01-26

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary & Alternative Medicine... Federal Register on December 21, 2011, 76 FR 79202. This meeting has been amended so that the open session... Council for Complementary and Alternative Medicine, February 3, 2012, 8:30 a.m. to February 3, 2012, 4...

  14. Vulnerability analysis of complementary transportation systems with applications to railway and airline systems in China

    International Nuclear Information System (INIS)

    Most of existing studies on vulnerability analysis of multiple infrastructure systems mainly focus on negative effects of interdependencies, which mean that failures in one system can propagate to other systems and aggravate the initial damage. In reality, there also exist positive effects of interdependencies, which are shown in complementary systems and mean that if one system fails another system can provide alternative services to satisfy customers' demands. Different types of transportation systems in a city or country are typical complementary systems. Taking railway and airline systems in China as an example, this paper proposes a network-based approach to model the vulnerability of complementary transportation systems, and based on this model, this paper further introduces a dynamic complementary strength metric, which can help decision makers design or select better complementary topologies from the vulnerability perspective. Also, based on a simple genetic algorithm, this paper analyzes whether critical components for single systems are still important when taking two systems as a whole for analysis. Results show that a protection strategy of hardening a few critical components is also good strategy for the combined system. In addition, the findings and several assumptions are further discussed to close the gap between theory and practice. - Highlights: • We propose a method to model and analyze complementary system vulnerability. • We study vulnerability of complementary railway and airline systems in China. • We propose an approach to quantify dynamic complementary strength. • A few critical components for single systems are important for combined system

  15. Parents' and Teachers' Constructions of the Purposes of Chinese Complementary Schooling: "Culture", Identity and Power

    Science.gov (United States)

    Francis, Becky; Archer, Louise; Mau, Ada

    2010-01-01

    User perceptions and experiences of complementary education are neglected in the research literature, yet they are important in providing understanding concerning complementary schools and their impact on educational and social identities. This paper explores the constructions of parents of pupils attending these schools, and of teachers at these…

  16. 78 FR 51734 - National Center for Complementary and Alternative Medicine Notice of Meeting

    Science.gov (United States)

    2013-08-21

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary and Alternative Medicine... Alternative Medicine. The meeting will be open to the public as indicated below, with attendance limited to... Advisory Council for Complementary and Alternative Medicine NCCAM Advisory Council Board. Date: October...

  17. 78 FR 19498 - National Center for Complementary and Alternative Medicine; Notice of Meeting

    Science.gov (United States)

    2013-04-01

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary and Alternative Medicine... Alternative Medicine. The meeting will be open to the public as indicated below, with attendance limited to... Advisory Council for Complementary and Alternative Medicine. Date: June 7, 2013. Closed: 8:30 a.m. to...

  18. 77 FR 25185 - National Center for Complementary and Alternative Medicine; Notice of Meeting

    Science.gov (United States)

    2012-04-27

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary and Alternative Medicine... Alternative Medicine. The meeting will be open to the public as indicated below, with attendance limited to... Advisory Council for Complementary and Alternative Medicine. Date: June 1, 2012. Closed: 8:30 a.m. to 10...

  19. 76 FR 79202 - National Center for Complementary & Alternative Medicine; Notice of Meeting

    Science.gov (United States)

    2011-12-21

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary & Alternative Medicine... Alternative Medicine. The meeting will be open to the public as indicated below, with attendance limited to... Advisory Council for Complementary and Alternative Medicine. Date: February 3, 2012. Closed: 8:30 a.m....

  20. 77 FR 73036 - National Center for Complementary & Alternative Medicine; Notice of Meeting

    Science.gov (United States)

    2012-12-07

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary & Alternative Medicine... Alternative Medicine. The meeting will be open to the public as indicated below, with attendance limited to... Advisory Council for Complementary and Alternative Medicine. Date: February 1, 2013. Closed: 8:30 a.m....