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Sample records for chronometry complementary accounts

  1. FMRI effective connectivity and TMS chronometry: complementary accounts of causality in the visuospatial judgment network.

    Directory of Open Access Journals (Sweden)

    Tom A de Graaf

    Full Text Available BACKGROUND: While traditionally quite distinct, functional neuroimaging (e.g. functional magnetic resonance imaging: fMRI and functional interference techniques (e.g. transcranial magnetic stimulation: TMS increasingly address similar questions of functional brain organization, including connectivity, interactions, and causality in the brain. Time-resolved TMS over multiple brain network nodes can elucidate the relative timings of functional relevance for behavior ("TMS chronometry", while fMRI functional or effective connectivity (fMRI EC can map task-specific interactions between brain regions based on the interrelation of measured signals. The current study empirically assessed the relation between these different methods. METHODOLOGY/PRINCIPAL FINDINGS: One group of 15 participants took part in two experiments: one fMRI EC study, and one TMS chronometry study, both of which used an established cognitive paradigm involving one visuospatial judgment task and one color judgment control task. Granger causality mapping (GCM, a data-driven variant of fMRI EC analysis, revealed a frontal-to-parietal flow of information, from inferior/middle frontal gyrus (MFG to posterior parietal cortex (PPC. FMRI EC-guided Neuronavigated TMS had behavioral effects when applied to both PPC and to MFG, but the temporal pattern of these effects was similar for both stimulation sites. At first glance, this would seem in contradiction to the fMRI EC results. However, we discuss how TMS chronometry and fMRI EC are conceptually different and show how they can be complementary and mutually constraining, rather than contradictory, on the basis of our data. CONCLUSIONS/SIGNIFICANCE: The findings that fMRI EC could successfully localize functionally relevant TMS target regions on the single subject level, and conversely, that TMS confirmed an fMRI EC identified functional network to be behaviorally relevant, have important methodological and theoretical implications. Our

  2. Domain specificity and mental chronometry in empirical aesthetics.

    Science.gov (United States)

    Jacobsen, Thomas

    2014-11-01

    This article is a commentary on 'Ten years of a model of aesthetic appreciation and aesthetic judgments: The aesthetic episode - developments and challenges in empirical aesthetics' (Leder & Nadal, 2014, this issue). It focuses on domain specificity and mental chronometry in empirical aesthetics.

  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. To the modification of methods of nuclear chronometry in astrophysics and geophysics

    CERN Document Server

    Olkhovsky, V S

    2009-01-01

    In practically all known till now methods of nuclear chronometry there were usually taken into account the life-times of only fundamental states of $\\alpha$-radioactive nuclei. 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 $\\alpha$-radioactive nuclei are going on. Between them there are the states with the excited $\\alpha$-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 $\\gamma$-radiations with the subsequent $\\gamma$-absorptions, the further $\\gamma$-radiations etc. For the description of the $\\alpha$-decay evolution with considering of such excited states and multiple $\\gamma$-radiations and $\\gamma$-absorptions inside stars and under the influence of the cosmic radiation on the earth su...

  5. Isolating Biomarkers for Symptomatic States: Considering Symptom-Substrate Chronometry

    Science.gov (United States)

    Treadway, Michael T.; Leonard, Chelsea

    2016-01-01

    A long-standing goal of psychopathology research is to develop objective markers of symptomatic states, yet progress has been far slower than expected. While prior reviews have attributed this state of affairs to diagnostic heterogeneity, symptom comorbidity, and phenotypic complexity, little attention has been paid to the implications of intra-individual symptom dynamics and inter-relatedness for biomarker study designs. In this critical review, we consider the impact of short-term symptom fluctuations on widely-used study designs that regress the “average level” of a given symptom against biological data collected at a single time-point, and summarize findings from ambulatory assessment studies suggesting that such designs may be sub-optimal to detect symptom-substrate relationships. While such designs play a crucial role in advancing our understanding of biological substrates related to more stable, longer-term changes (e.g., grey matter thinning during a depressive episode), they may be less optimal for the detection of symptoms that exhibit show high frequency fluctuations, are susceptible to common reporting biases, or may be heavily influenced by the presence of other symptoms. We propose that a greater emphasis on intra-individual symptom chronometry may be useful for identifying subgroups of patients with a common, proximal pathological indicators. Taken together, these three recent developments in the areas of symptom conceptualization and measurement raise important considerations for future studies attempting to identify reliable biomarkers in psychiatry. PMID:27240533

  6. Pb-Pb chronometry and the early Solar System

    Science.gov (United States)

    Connelly, J. N.; Bollard, J.; Bizzarro, M.

    2017-03-01

    Of the long-lived chronometric systems, only the dual decay of 238U and 235U to 206Pb and 207Pb, respectively, have appropriate half-lives to resolve the ages of meteorites and their components formed in the first 5 Myr of the Solar System. This paper reviews the theory and methods behind this chronometer, offers criteria to critically evaluate Pb-Pb ages and presents a summary of the current state and immediate future of the chronometry of the early Solar System. We recognize that there is some debate over the age of the Solar System, but conclude that an age of 4567.30 ± 0.16 Ma based on four CAIs dated individually by the same method in two different laboratories is presently the best constrained published value. We further conclude that nebular chondrules dated by the Pb-Pb method require that they formed contemporaneously with CAIs and continued to form for at least ∼4 Myr, a conclusion that implies heterogeneous distribution of the short-lived 26Al nuclide in the protoplanetary disk. Planetesimals were already forming by ∼1 Myr after CAI formation, consistent with their growth predominantly through the accretion of chondrules. Nebular chondrule formation was completed by ∼5 Myr after CAI formation when the impact-generated Cba chondrules formed after the disk was cleared of gas and dust. We note that the absolute age of the Solar System or any single early Solar System object is not fundamental to any significant scientific question and that it is important only to know the correct relative ages of objects being used to piece together the formation history of the Solar System. As such, we point out the risks inherent in comparing Pb-Pb ages produced by different approaches in different laboratories at the level of the internal errors of individual ages. Until a cross-calibration exercise using synthetic and natural standards establishes the reproducibility between laboratories, only ages from a single laboratory, or between laboratories having

  7. The vital role of the American Journal of Psychology in the early and continuing history of mental chronometry.

    Science.gov (United States)

    O'Shea, Geoffrey; Bashore, Theodore R

    2012-01-01

    The American Journal of Psychology (AJP) was founded in 1887 by G. Stanley Hall during what Edwin G. Boring (1950) called the Period of Mental Chronometry and, consistent with the prevailing interests of the time, featured articles of relevance to scientists in this research domain. Contained in the early volumes of AJP were several articles that examined what have become some of the enduring issues faced by researchers studying the structure and timing of mental processing using reaction time (RT) procedures. Collectively, RT research published in AJP during its early years contributed to establishing mental chronometry as an important subfield of psychology. From 1900 to 1950 interest in mental chronometry waned, during what has been called its Dark Age. Nonetheless, interest in the effects of factors such as age and intelligence on total RT continued unabated. Numerous articles pertinent to these effects appeared in AJP. Finally, with the publication of Neisser's (1963) seminal work on visual search, AJP played an important role in reviving interest in mental chronometry in the latter half of the 20th century and continues in its 125th year of existence to contribute pertinent articles on contemporary research in mental chronometry.

  8. Influence of chronometry on hydrodynamic stability: design of Direct-Drive experiments

    Science.gov (United States)

    Laffite, Stephane; Canaud, Benoit; Masse, Laurent; Larroche, Olivier; Girard, Frederic; Tassin, Veronique; Philippe, Frank; Landoas, Olivier; Caillaud, Tony; CEA Team

    2013-10-01

    We present here the 2D design of future Direct-Drive (DD) experiments which will be carried out in 2014 at the OMEGA facility. Hydrodynamic stability of capsule is a major concern for DD and Indirect-Drive (ID) implosions. Stability can be greatly affected by the chronometry of the drive. The objective of these experiments is to study the impact of chronometry on the stability of the target. Target will be filled with 15 bars of DT or DD-Argon. Diameter will be about 900 microns. Plastic shell thickness will be 25 microns. Target dimensions will be the same for all the shots. Pulse will be varied from a square pulse to 2-steps-pulse and 3-steps-pulses. Hydrodynamic stability decreases with the number of steps: convergence ration increases from Rc = 14 to Rc = 20 whereas adiabat decreases from 3.5 to 1.7. For some shots, low-mode asymmetries will be created by turning off some of the beams.

  9. The chronometry of visual perception: review of occipital TMS masking studies.

    Science.gov (United States)

    de Graaf, Tom A; Koivisto, Mika; Jacobs, Christianne; Sack, Alexander T

    2014-09-01

    Transcranial magnetic stimulation (TMS) continues to deliver on its promise as a research tool. In this review article we focus on the application of TMS to early visual cortex (V1, V2, V3) in studies of visual perception and visual awareness. Depending on the asynchrony between visual stimulus onset and TMS pulse (SOA), TMS can suppress visual perception, allowing one to track the time course of functional relevance (chronometry) of early visual cortex for vision. This procedure has revealed multiple masking effects ('dips'), some consistently (∼+100ms SOA) but others less so (∼-50ms, ∼-20ms, ∼+30ms, ∼+200ms SOA). We review the state of TMS masking research, focusing on the evidence for these multiple dips, the relevance of several experimental parameters to the obtained 'masking curve', and the use of multiple measures of visual processing (subjective measures of awareness, objective discrimination tasks, priming effects). Lastly, we consider possible future directions for this field. We conclude that while TMS masking has yielded many fundamental insights into the chronometry of visual perception already, much remains unknown. Not only are there several temporal windows when TMS pulses can induce visual suppression, even the well-established 'classical' masking effect (∼+100ms) may reflect more than one functional visual process.

  10. Complementary Actions

    Directory of Open Access Journals (Sweden)

    Luisa eSartori

    2015-05-01

    Full Text Available Complementary colors are color pairs which, when combined in the right proportions, produce white or black. Complementary actions refer here to forms of social interaction wherein individuals adapt their joint actions according to a common aim. Notably, complementary actions are incongruent actions. But being incongruent is not sufficient to be complementary (i.e., to complete the action of another person. Successful complementary interactions are founded on the abilities: (i to simulate another person’s movements, (ii to predict another person’s future action/s, (iii to produce an appropriate incongruent response which differ, while interacting, with observed ones, and (iv to complete the social interaction by integrating the predicted effects of one’s own action with those of another person. This definition clearly alludes to the functional importance of complementary actions in the perception–action cycle and prompts us to scrutinize what is taking place behind the scenes. Preliminary data on this topic have been provided by recent cutting-edge studies utilizing different research methods. This mini-review aims to provide an up-to-date overview of the processes and the specific activations underlying complementary actions.

  11. Complementary Study

    Science.gov (United States)

    Yamada, H.

    2009-02-01

    In this lecture, it is emphasized that sufficient resolution of scientific issues for a fusion energy reactor can be given by complementary studies. Key scientific issues for a fusion energy reactor and ITER addressed by a complementary study in the Large Helical Device (LHD) are discussed. It should be noted that ITER is definitely a necessary condition but not a sufficient condition. Helical systems including stellarators and heliotrons are defined as alternative concepts. These approaches also aim at a fusion energy reactor based on their own concept and simultaneously benefit progress in tokamaks, more specifically ITER itself. The exact science to manage a 3-D geometry has been being developed in helical systems. A physical model with much accuracy and breadth will demonstrate its applicability to ITER. Topics to validate "complementary" approaches such as 3-D equilibrium, interchange MHD mode, control of radial electric field & structure formation, dynamics of a magnetic island, density limit and edge plasmas are discussed. Complementary is not Supplementary. ITER is complementary to development of a helical fusion energy reactor as well. Complementary approaches transcend existing disciplinary horizons and enable big challenges.

  12. Hf-W chronometry of core formation in planetesimals inferred from weakly irradiated iron meteorites

    Science.gov (United States)

    Kruijer, Thomas S.; Sprung, Peter; Kleine, Thorsten; Leya, Ingo; Burkhardt, Christoph; Wieler, Rainer

    2012-12-01

    The application of Hf-W chronometry to determine the timescales of core formation in the parent bodies of magmatic iron meteorites is severely hampered by 182W burnout during cosmic ray exposure of the parent meteoroids. Currently, no direct method exists to correct for the effects of 182W burnout, making the Hf-W ages for iron meteorites uncertain. Here we present noble gas and Hf-W isotope systematics of iron meteorite samples whose W isotopic compositions remained essentially unaffected by cosmic ray interactions. Most selected samples have concentrations of cosmogenic noble gases at or near the lowermost level observed in iron meteorites and, for iron meteorite standards, have very low noble gas and radionuclide based cosmic ray exposure ages (Mbosi), however, has elevated ɛ182W relative to the other investigated irons, indicating metal-silicate separation ˜2-3 Myr later than in the parent bodies of the three major iron meteorite groups studied here.

  13. 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.

  14. 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.

  15. 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...... the first high-precision internal Hf- W isochrons for such early differentiated objects. Angrites Sahara 99555, D'Orbigny, and Northwest Africa 2999 define ages of 5.1 ± 1.3 Ma, 4.7 ± 1.3 Ma and 9.5 ± 3.3 Ma respectively after formation of calcium-aluminum-rich refractory inclusions (CAIs). These data...... 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...

  16. 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 ...

  17. Complementary Health Approaches

    Science.gov (United States)

    ... on some complementary approaches, such as acupuncture and yoga, but there have been fewer studies on other approaches, so much less is known about them. The National Institutes of Health (NIH) is sponsoring research to learn more about ...

  18. Complementary Coffee Cups

    Science.gov (United States)

    Banchoff, Thomas

    2006-01-01

    What may have been the birth of a new calculus problem took place when the author noticed that two coffee cups, one convex and one concave, fit nicely together, and he wondered which held more coffee. The fact that their volumes were about equal led to the topic of this article: complementary surfaces of revolution with equal volumes.

  19. Complementary and Alternative Medicine

    Science.gov (United States)

    ... the practitioner to ask about the risks and benefits of treatment — the same kinds of things you'd do if you were interviewing a new doctor. You may have already used a complementary or alternative practice, like yoga or massage, and not even thought about it! ...

  20. Production and survival of /sup 205/Pb in stars, and the /sup 205/Pb-/sup 205/Tl s-process chronometry

    Energy Technology Data Exchange (ETDEWEB)

    Yokoi, K.; Takahashi, K.; Arnould, M.

    1985-04-01

    The s-process production ratio of /sup 204/Pb and /sup 205/Pb, which is of importance for the /sup 205/Pb-/sup 205/Tl chronometry, is calculated in two schematic s-process models. Special emphasis is put on the role of the bound-state ..beta../sup -/-decay of /sup 205/Tl which has been totally overlooked in previous studies. It is shown that the /sup 205/Pb production under certain s-process conditions might be large enough to justify a renewed search for extinct /sup 205/Pb in meteorites. The influence of uncertainties in the input quantities (electron capture Q-value and ft values) on the results is also discussed.

  1. Chronological record of the Early Mesozoic underplating in the northern margin of North China-U-Pb chronometry of zircons in the Late Mesozoic andesite from Western Liaoning

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

    Cathodoluminescence spectroscopic analysis of zircons in the uppermost sanukites of the early Cretaceous Yixian Formation in Western Liaoning reveals zoning structures of the zircons in the volcanic rocks. LA-ICP-MS chronometry shows that the central part of the zircons is remnant zircon with a U-Pb dating of 254 Ma, which is consistent with the age of the Early Mesozoic underplating granulites, and that the periphery is zircon crystallizing out of the host magma with a U-Pb dating of 116 Ma, which is highly consistent with the Ar-Ar dating of the host volcanic rocks. Compositions of the clinopyroxenes xenocrystals in the sanukites are similar to those of the clinopyroxenes in the underplating granulites, indicating that the granulites accreted to the lower crust in the Early Mesozoic have been reformed and disrupted by the upwelling diapers of the asthenosphere and taken part in formation of the sanukites in the Late Mesozoic.

  2. A Note on Complementary Medicines

    Science.gov (United States)

    ... please turn Javascript on. Photo: iStock Herbal supplements, meditation, chiropractic manipulation, and acupuncture are types of complementary ... with standard care. Chiropractic provides some benefit for low back pain, however conventional and chiropractic care appear to be ...

  3. 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.

  4. 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...... applied in the analysis.Results:There were marked differences in mothers' health concerns in early and in later phases of complementary feeding. In the early phase, feeding a child healthy food was an unquestioned and self-evident practice. The child's food was a specific category, separated from the rest....... Contested and partly contradictory practices resulted, including conscious acceptance of some intake of sugar and unhealthy fats. Perceived relevance of nutritional guidelines on complementary feeding was high in the early phase but declined later.Conclusion:Mothers' concerns and practices in the feeding...

  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. Industrial Evolution Through Complementary Convergence

    DEFF Research Database (Denmark)

    Frøslev Christensen, Jens

    2011-01-01

    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...

  7. 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.

  8. 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.

  9. 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

  10. Complementary and alternative medications for chronic pelvic pain.

    Science.gov (United States)

    Leong, Fah Che

    2014-09-01

    Chronic pelvic pain is common, but rarely cured, thus patients seek both second opinions and alternative means of controlling their pain. Complementary and alternative medicine accounts for 11.2% of out-of-pocket medical expenditures for adults for all conditions in the United States. Although there are many treatments, rigorous testing and well-done randomized studies are lacking. Dietary changes and physical modalities such as physical therapy have often been included in the category of alternative medicine, but their use is now considered mainstream. This article concentrates on other sources of alternative and complementary medicine, such as dietary supplementation and acupuncture.

  11. Accounting Automation

    OpenAIRE

    Laynebaril1

    2017-01-01

    Accounting Automation   Click Link Below To Buy:   http://hwcampus.com/shop/accounting-automation/  Or Visit www.hwcampus.com Accounting Automation” Please respond to the following: Imagine you are a consultant hired to convert a manual accounting system to an automated system. Suggest the key advantages and disadvantages of automating a manual accounting system. Identify the most important step in the conversion process. Provide a rationale for your response. ...

  12. 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...

  13. Complementary Basic Education in Tanzania

    OpenAIRE

    大津, 和子

    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...

  14. Educational Accountability

    Science.gov (United States)

    Pincoffs, Edmund L.

    1973-01-01

    Discusses educational accountability as the paradigm of performance contracting, presents some arguments for and against accountability, and discusses the goals of education and the responsibility of the teacher. (Author/PG)

  15. 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 ...

  16. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

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

  17. Complementary therapies for cancer pain.

    Science.gov (United States)

    Cassileth, Barrie; Trevisan, Carrie; Gubili, Jyothirmai

    2007-08-01

    Pharmacologic treatment of pain does not always meet patients' needs and may produce difficult side effects. Complementary therapies, which are safe, noninvasive, and generally considered to be relatively free of toxicity, may be used adjunctively with standard pain management techniques to improve outcome and reduce the need for prescription medication. Approaches such as acupuncture, massage therapy, mind-body interventions, and music therapy effectively reduce pain, enhance quality of life, and provide patients with the opportunity to participate in their own care. Such therapies have an important role in modern pain management.

  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. Thyroid Disease and Complementary and Alternative Medicine (CAM)

    Science.gov (United States)

    ... Alternative Medicine (CAM) Thyroid Disease and Complementary and Alternative Medicine (CAM) WHAT IS COMPLEMENTARY AND ALTERNATIVE MEDICINE (CAM)? Complementary and Alternative Medicine (CAM) is defined ...

  20. 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.

  1. Multiple complementary gas distribution assemblies

    Science.gov (United States)

    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.

  2. Complementary and Alternative Approaches to Health

    Science.gov (United States)

    ... Fight Stress / Stress and Your Brain / Can Prolonged Stress Affect Whether Breast Cancer Returns? / Complementary and Alternative Approaches to Health Winter 2008 Issue: Volume 3 Number 1 Page ...

  3. Complementary Lidstone Interpolation and Boundary Value Problems

    Directory of Open Access Journals (Sweden)

    Pinelas Sandra

    2009-01-01

    Full Text Available We shall introduce and construct explicitly the complementary Lidstone interpolating polynomial of degree , which involves interpolating data at the odd-order derivatives. For 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 th order differential equation and the complementary Lidstone boundary conditions.

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

    Science.gov (United States)

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

  5. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  6. 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.

  7. Adhesion of microchannel-based complementary surfaces.

    Science.gov (United States)

    Singh, Arun K; Bai, Ying; Nadermann, Nichole; Jagota, Anand; Hui, Chung-Yuen

    2012-03-06

    We show that highly enhanced and selective adhesion can be achieved between surfaces patterned with complementary microchannel structures. An elastic material, poly(dimethylsiloxane) (PDMS), was used to fabricate such surfaces by molding into a silicon master with microchannel profiles patterned by photolithography. We carried out adhesion tests on both complementary and mismatched microchannel/micropillar surfaces. Adhesion, as measured by the energy release rate required to propagate an interfacial crack, can be enhanced by up to 40 times by complementary interfaces, compared to a flat control, and slightly enhanced for some special noncomplementary samples, despite the nearly negligible adhesion for other mismatched surfaces. For each complementary surface, we observe defects in the form of visible striations, where pillars fail to insert fully into the channels. The adhesion between complementary microchannel surfaces is enhanced by a combination of a crack-trapping mechanism and friction between a pillar and channel and is attenuated by the presence of defects.

  8. 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.

  9. Timescales of magmatic processes prior to the ˜4.7 ka Agnano-Monte Spina eruption (Campi Flegrei caldera, Southern Italy) based on diffusion chronometry from sanidine phenocrysts

    Science.gov (United States)

    Iovine, Raffaella Silvia; Fedele, Lorenzo; Mazzeo, Fabio Carmine; Arienzo, Ilenia; Cavallo, Andrea; Wörner, Gerhard; Orsi, Giovanni; Civetta, Lucia; D'Antonio, Massimo

    2017-02-01

    Barium diffusion chronometry applied to sanidine phenocrysts from the trachytic Agnano-Monte Spina eruption (˜4.7 ka) constrains the time between reactivation and eruption of magma batches in the Campi Flegrei caldera. Backscattered electron imaging and quantitative electron microprobe measurements on 50 sanidine phenocrysts from representative pumice samples document core-to-rim compositional zoning. We focus on compositional breaks near the crystal rims that record magma mixing processes just prior to eruption. Diffusion times were modeled at a magmatic temperature of 930 °C using profiles based on quantitative BaO point analyses, X-ray scans, and grayscale swath profiles, yielding times ≤60 years between mixing and eruption. Such short timescales are consistent with volcanological and geochronological data that indicate that at least six eruptions occurred in the Agnano-San Vito area during few centuries before the Agnano-Monte Spina eruption. Thus, the short diffusion timescales are similar to time intervals between eruptions. Therefore, the rejuvenation time of magma residing in a shallow reservoir after influx of a new magma batch that triggered the eruption, and thus pre-eruption warning times, may be as short as years to a few decades at Campi Flegrei caldera.

  10. 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....

  11. Office of Cancer Complementary and Alternative Medicine

    Science.gov (United States)

    ... is designed to help you talk with your health care provider(s) about your complementary and alternative medicine (CAM) use during and after your cancer care. More… Yoga and Cancer People with cancer often suffer from ...

  12. 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.

  13. Homogenization analysis of complementary waveguide metamaterials

    Science.gov (United States)

    Landy, Nathan; Hunt, John; Smith, David R.

    2013-11-01

    We analyze the properties of complementary metamaterials as effective inclusions patterned into the conducting walls of metal waveguide structures. We show that guided wave metamaterials can be homogenized using the same retrieval techniques used for volumetric metamaterials, leading to a description in which a given complementary element is conceptually replaced by a block of material within the waveguide whose effective permittivity and permeability result in equivalent scattering characteristics. The use of effective constitutive parameters for waveguide materials provides an alternative point-of-view for the design of waveguide and microstrip based components, including planar lenses and filters, as well as devices with derived from a bulk material response. In addition to imparting effective constitutive properties to the waveguide, complementary metamaterials also couple energy from waveguide modes into radiation. Thus, complementary waveguide metamaterials can be used to modify and optimize a variety of antenna structures.

  14. AMED: The Allied and Complementary Medicine Database.

    Science.gov (United States)

    Vardell, Emily

    2016-01-01

    AMED: The Allied and Complementary Medicine Database is a resource from the Health Care Information Service of the British Library. AMED offers access to complementary and alternative medicine topics, such as acupuncture, chiropractic, herbalism, homeopathy, hospice care, hypnosis, palliative care, physiotherapy, podiatry, and rehabilitation. This column features a sample search to demonstrate the type of information available within AMED. AMED is available through the EBSCOhost and OVID platforms.

  15. Complementary computer generated holography for aesthetic watermarking.

    Science.gov (United States)

    Martinez, Christophe; Lemonnier, Olivier; Laulagnet, Fabien; Fargeix, Alain; Tissot, Florent; Armand, Marie Françoise

    2012-02-27

    We present herein an original solution for the watermarking of holograms in binary graphic arts without unaesthetic diffractive effect. It is based on the Babinet principle of complementary diffractive structures adapted to Lohmann-type computer generated holograms. We introduce the concept and demonstrate its interest for anti-counterfeiting applications with the decoding of a hidden data matrix. A process of thermal lithography is used for the manufacturing of binary graphic arts containing complementary computer generated holograms.

  16. Partial focusing by indefinite complementary metamaterials

    Science.gov (United States)

    Cheng, Qiang; Liu, Ruopeng; Mock, Jack J.; Cui, Tie Jun; Smith, David R.

    2008-09-01

    We have experimentally realized a two-dimensional partial focusing within a planar waveguide using complementary indefinite metamaterials. When the electric fields emitted from the dipole are TE polarized, the focusing condition requires negative magnetic response in the propagation direction of the waveguide, which can be achieved by the complementary electric resonator (CELC) structures. We have carefully designed the experimental configurations and the dimensions for the CELC structures. The experimental result is consistent with the theoretical prediction, which validates the partial focusing phenomenon.

  17. Young women’s experiences with complementary therapies during cancer described through illness blogs

    Science.gov (United States)

    Keim-Malpass, Jessica; Albrecht, Tara A.; Steeves, Richard H.; Danhauer, Suzanne C.

    2013-01-01

    Many young women with cancer have a high symptom burden and negative psychosocial consequences as a result of their disease. To offset some of these experiences, a growing number of young women with cancer are writing about their experience with complementary therapies through online illness blogs. The purpose of this qualitative study was to examine descriptions of complementary therapy use among young women (diagnosed between 20–39 years) who maintained an online cancer blog. Women’s narratives describe several themes of the experience of using complementary therapies including: awakening, new identities (that incorporate loss), the good stuff, and release. Online illness blogs allow researchers to understand the complete experience of the patient through personal accounts and substantially contributes to the body of knowledge surrounding cancer in young adulthood and complementary therapy use. PMID:23820874

  18. Young women's experiences with complementary therapies during cancer described through illness blogs.

    Science.gov (United States)

    Keim-Malpass, Jessica; Albrecht, Tara A; Steeves, Richard H; Danhauer, Suzanne C

    2013-11-01

    Many young women with cancer have a high symptom burden and negative psychosocial consequences as a result of their disease. To offset some of these experiences, a growing number of young women with cancer are writing about their experience with complementary therapies through online illness blogs. The purpose of this qualitative study was to examine descriptions of complementary therapy use among young women (diagnosed between 20 and 39 years of age) who maintained an online cancer blog. Women's narratives describe several themes of the experience of using complementary therapies including awakening, new identities (that incorporate loss), the good stuff, and release. Online illness blogs allow researchers to understand the complete experience of the patient through personal accounts and substantially contributes to the body of knowledge surrounding cancer in young adulthood and complementary therapy use.

  19. [Complementary and alternative medicine in oncology].

    Science.gov (United States)

    Hübner, J

    2013-06-01

    Complementary and alternative medicine are frequently used by cancer patients. The main benefit of complementary medicine is that it gives patients the chance to become active. Complementary therapy can reduce the side effects of conventional therapy. However, we have to give due consideration to side effects and interactions: the latter being able to reduce the effectiveness of cancer therapy and so to jeopardise the success of therapy. Therefore, complementary therapy should be managed by the oncologist. It is based on a common concept of cancerogenesis with conventional therapy. Complement therapy can be assessed in studies. Alternative medicine in contrast rejects common rules of evidence-based medicine. It starts from its own concepts of cancerogenesis, which is often in line with the thinking of lay persons. Alternative medicine is offered as either "alternative" to recommended cancer treatment or is used at the same time but without due regard for the interactions. Alternative medicine is a high risk to patients. In the following two parts of the article, the most important complementary and alternative therapies cancer patients use nowadays are presented and assessed according to published evidence.

  20. 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...... 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 can be seen...

  1. 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…

  2. Force network analysis using complementary energy

    NARCIS (Netherlands)

    Borgart, A.; Liem, Y.

    2011-01-01

    The method presented solves statically indeterminate force networks, which are graphical representations of forces (force polygons) of a structure, by using complementary energy. Statically indeterminate force networks, which have nodes where four or more members come together, have for each node mu

  3. Complementary Theories to Supply Chain Management

    DEFF Research Database (Denmark)

    Halldorsson, Arni; Hsuan, Juliana; Kotzab, Herbert

    Borrowing from complementary theories has become an important part of theorizing SCM. We build upon principal-agent theory (PAT), transaction cost analysis (TCA), network theory (NT), and resource-based view (RBV) to provide insights on how to structure a supply chain and manage it. Through...

  4. INTERPRETATION, COPING & ACCOUNTABILITY IN SOCIAL ACCOUNTING

    OpenAIRE

    Lehman, Glen

    2013-01-01

    Many accountants and accounting theorists believe that objective accounts of the external world are possible. This paper critiques such arguments via an examination of the ethical assumptions underpinning social and environmental accounting. In the early 1990s, David Solomons and Tony Tinker debated the idea that accounting was a fair, just and neutral means to represent reality. On the one hand, Tinker argued that accounting reports are simply artificial constructions and are not objectiv...

  5. The faulty statistics of complementary alternative medicine (CAM).

    Science.gov (United States)

    Pandolfi, Maurizio; Carreras, Giulia

    2014-09-01

    The authors illustrate the difficulties involved in obtaining a valid statistical significance in clinical studies especially when the prior probability of the hypothesis under scrutiny is low. Since the prior probability of a research hypothesis is directly related to its scientific plausibility, the commonly used frequentist statistics, which does not take into account this probability, is particularly unsuitable for studies exploring matters in various degree disconnected from science such as complementary alternative medicine (CAM) interventions. Any statistical significance obtained in this field should be considered with great caution and may be better applied to more plausible hypotheses (like placebo effect) than that examined - which usually is the specific efficacy of the intervention. Since achieving meaningful statistical significance is an essential step in the validation of medical interventions, CAM practices, producing only outcomes inherently resistant to statistical validation, appear not to belong to modern evidence-based medicine.

  6. [Complementary and alternative medicine for insomnia].

    Science.gov (United States)

    Yamashita, Hidehisa; Machino, Akihiko; Shishida, Kazuhiro; Yoshino, Atsuo; Yamawaki, Shigeto

    2015-06-01

    Frequency of insomnia is increasing with age. Benzodiazepine receptor agonist has been prescribed for insomnia in the elderly, but there are some patients who complain the effect is not sufficient. Adherence for sleeping pills is very low in elderly Japanese, because there has been strong stigma against sleeping pills. Complementary and alternative medicine for insomnia is widely used in elderly Japanese. Sedative antidepressants, novel antipsychotics, anti-histamine drugs, and supplements are used for insomnia as complementary and alternative medicine. But evidence of these drugs for insomnia is insufficient. In this paper, we outline the previous reports such as the advantages and disadvantages of these drugs for the treatment of insomnia in the elderly.

  7. 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...

  8. Some realizable joint measurements of complementary observables

    Science.gov (United States)

    Busch, Paul

    1987-09-01

    Noncommuting quantum observables, if considered as unsharp observables, are simultaneously measurable. This fact is exemplified for complementary observables in two-dimensional state spaces. Two proposals of experimentally feasible joint measurements are presented for pairs of photon or neutron polarization observables and for path and interference observables in a photon split-beam experiment. A recent experiment proposed and performed by Mittelstaedt, Prieur, and Schieder in Cologne is interpreted as a partial version of the latter example.

  9. [Complementary medicine: phytotherapy and soyaisoflavones as phytoestrogens].

    Science.gov (United States)

    Melzer, J; Brignoli, R; Saller, R

    2004-06-01

    After a introduction concerning complementary medicine, naturopathy and phytotherapy a general view of soy isoflavones as phytoestrogens will be given. In german speaking countries the term and topic naturopathy has a tradition of 150 years regarding theoretical development and practical use among lay people and health professionals in European culture. In contrary the term complementary medicine has been used for approximately 15 years in englisch speaking countries as a kind of collective name for European and Non-European medical cultures and traditions. Complementay medicine summarizes a huge variety of cultural, medical and qualitywise different medical methods and treatments which can be a contribution to conventional medicine. One of the oldest and intensly researched fields in European and Non-European complementary medicine is the use of herbal drugs (phytotherapy). Soy isoflavones serve as an example to show the differences between phytotherapy based on multicompounds and dietary supplements (neutraceuticals) based on monosubstances. The differing preparations of soy isoflavones are not phytotherapeutic medicine. A review of the experimental and clinical data concerning soy isoflavones as phytoestrogens for the prevention of cancer, menopausal complaints, osteoporosis or cardiovascular diseases indicates that the consumption of food containing phytoestrogens seems to be health protective. Yet, the relevance of supplementation of single phytoestrogens for an additional health effect is not sufficiently proven.

  10. Biodiverse food solutions to enhance complementary feeding

    DEFF Research Database (Denmark)

    Robertson, Aileen; Parlesak, Alexandr; Greiner, Ted

    2016-01-01

    In her recent editorial, Dr. de Pee (2015) states there are two main ways to provide additional nutrients during complementary feeding: fortification and supplementation. She illustrates some problems associated with these ‘solutions’, including lack of compliance. Rather than conclude that lipid......In her recent editorial, Dr. de Pee (2015) states there are two main ways to provide additional nutrients during complementary feeding: fortification and supplementation. She illustrates some problems associated with these ‘solutions’, including lack of compliance. Rather than conclude...... effects. In conclusion, all UN agencies have joint responsibility to help Member States achieve their Sustainable Development Goals (SDGs), which create the opportunity to link sustainability and dietary diversity. The Convention on Biological Diversity (WHO 2015) illustrates how dietary diversity can...... help combat global malnutrition by using practical solutions that can be rolled out as public health strategies. Culturally-sensitive, cost-effective, sustainable complementary foods have the potential to increase nutrition security and sovereignty, reduce poverty, hunger and levels of chronic...

  11. Special Section: Complementary and Alternative Medicine (CAM): Time to Talk

    Science.gov (United States)

    ... with your health care providers any complementary and alternative medicines you take or are thinking about starting. Photo: ... and older use some form of complementary and alternative medicine (CAM). But less than one-third who use ...

  12. Accounting Fundamentals for Non-Accountants

    Science.gov (United States)

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

  13. 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.

  14. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    OpenAIRE

    ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

    2014-01-01

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

  15. Accounting: Accountants Need Verbal Skill Training

    Science.gov (United States)

    Whitaker, Bruce L.

    1978-01-01

    Verbal skills training is one aspect of accounting education not usually included in secondary and postsecondary accounting courses. The author discusses the need for verbal competency and methods of incorporating it into accounting courses, particularly a variation of the Keller plan of individualized instruction. (MF)

  16. Discontinuous deformation analysis based on complementary theory

    Institute of Scientific and Technical Information of China (English)

    2009-01-01

    The contact between blocks is treated by the open-close iteration in the conventional discontinuous deformation analysis (DDA),which needs to introduce spurious springs between two blocks in contact and to assume the normal stiffness and the tangential stiffness (the penalty factors). Unreasonable values of stiffness would result in numerical problems. To avoid the penalty factors and the open-close iteration,we reformulate the DDA as a mixed complementary problem (MiCP) and then choose the path Newton method (PNM) to solve the problem. Some examples including those originally designed by Shi are reanalyzed,which proves feasibility of the proposed procedure.

  17. 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.

  18. 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.

  19. Traditional and complementary therapies in Parkinson's disease.

    Science.gov (United States)

    Manyam, B V; Sánchez-Ramos, J R

    1999-01-01

    Parkinson's disease has existed in different parts of the world since ancient times. The first clear description is found in the ancient Indian medical system of Ayurveda under the name Kampavata. Traditional therapies in the form of herbal preparations containing anticholinergics, levodopa, and monoamine oxidase inhibitors were used in the treatment of PD in India, China, and the Amazon basin. Scientific reevaluation of these therapies may be valuable, as shown in the case of Mucuna pruriens and Banisteria caapi. Complementary therapies such as massage therapy, biofeedback, and acupuncture may have beneficial effects for patients and deserve further study.

  20. Complementary Skyrmion Racetrack Memory With Voltage Manipulation

    Science.gov (United States)

    Kang, Wang; Zheng, Chentian; Huang, Yangqi; Zhang, Xichao; Zhou, Yan; Lv, Weifeng; Zhao, Weisheng

    2016-07-01

    Magnetic skyrmion holds promise as information carriers in the next-generation memory and logic devices, owing to the topological stability, small size and extremely low current needed to drive it. One of the most potential applications of skyrmion is to design racetrack memory (RM), named Sk-RM, instead of utilizing domain wall (DW). However, current studies face some key design challenges, e.g., skyrmion manipulation, data representation and synchronization etc. To address these challenges, we propose here a complementary Sk-RM structure with voltage manipulation. Functionality and performance of the proposed design are investigated with micromagnetic simulations.

  1. COMPLEMENTARY SERVICES AND COMPLEMENTARY AND EXTRA-SCHOOL ACTIVITIES: AN EDUCATIONAL AND TRAINING NEED

    Directory of Open Access Journals (Sweden)

    Gisela Morales Navarro

    2009-04-01

    Full Text Available This writing has three targets. Firstly, our aim is to establish the difference between complementary and extra-school activities, because there is confusion according to regulations. Secondly, to know if extra-school activities complement the education and formation learnt in our Educational System, and, therefore, to illuminate if they are necessary in order to reach a well-rounded education. And, finally, to analyze in what way these extra-school activities and complementary services can damage educational equity and social cohesion in schools or, on the other hand, if these activities and services suit them.

  2. 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.

  3. Complementary medicines in pediatric bipolar disorder.

    Science.gov (United States)

    Bogarapu, S; Bishop, J R; Krueger, C D; Pavuluri, M N

    2008-02-01

    The increasing number and availability of various complementary and alternative medicines (CAM) has resulted in an exponentially growing utilization of these products for everything from minor aches and pains to the treatment of mental illness. Difficulties in treating mental illnesses in children, averseness to having children take psychiatric medications, and stigma all drive patients and their families to research alternative treatments. As a result, there has been an increased utilization of CAM in psychiatry, particularly for hard to treat conditions like pediatric BD. It is important for the health care providers to be aware of the alternative treatments by some of their patients. A review of studies investigating the utility of complementary and alternative medicines in bipolar patients was conducted and selected studies were included. Omega-3 fatty acids and lecithin/ choline have preliminary data indicating potential utility in the CAM treatment for bipolar disorder while S-adenosyl methionine (SAM-e) and inositol have some data supporting their efficacy in the treatment of depressive symptoms. Some data for CAM suggest they may be useful adjunctive treatments but only little data are available to support their use as stand-alone therapy. Thus, the conventional medicines remain the first choice in pediatric bipolar management. Healthcare providers need to routinely inquire about the utilization of these treatments by their patients and become familiar with the risks and benefits involved with their use in children.

  4. Joint transform correlator fingerprint verification using complementary-reference and complementary-scene images

    Science.gov (United States)

    Kamal, Hussain A.; Cherri, Abdallah K.

    2009-04-01

    Being a popular choice among the biometric features, the fingerprint has long been used for identification and verification purposes by security agencies. In this paper, additional images are included in the input joint images in a joint transform correlator (JTC) to achieve a fast real-time fingerprint verification. In the proposed scheme, in addition to the reference and the target image, the input joint image has a complementary reference image and a complementary target image. At the correlation output of the JTC, the cross-correlation peak value between the reference and the complementary target image and the cross-correlation peak value between the complementary reference and the target images are used as the criteria to perform the recognition of the target in the input scene. It will be shown that these two cross-correlation peak values will be zero if and only if the input target matches the reference image. The scheme is employed to verify binary characters and binarized fingerprint images.

  5. 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...

  6. Complementary and alternative medicine in rheumatology.

    Science.gov (United States)

    Ernst, E

    2000-12-01

    Complementary and alternative medicine (CAM) has become an important subject for rheumatologists. This article is an attempt to provide an introduction to this subject. It will provide definitions of, and define the prevalence of, CAM. The emphasis of the article is on evaluating the efficacy of CAM treatment modalities. This is achieved by referring to systematic reviews of clinical trials of acupuncture for low back pain, osteo-arthritis, fibromyalgia, inflammatory rheumatoid disease and neck pain. Further areas addressed in this way are herbal remedies, fish oil and glucosamine. Moreover, massage therapy and spinal manipulation for back pain are discussed. The final sections of this review deal with the safety and cost of CAM. It is concluded that, in view of the popularity of CAM with rheumatological patients, rigorous research into CAM is the best way forward.

  7. Alternative, complementary and traditional medicine in Malaysia.

    Science.gov (United States)

    Talib, N

    2006-09-01

    This paper sets out the practice of traditional, alternative and/or complementary medicine in Malaysia. It gives an overview of the types of alternative medicine available, and the legal regulation, or lack of it within the current setting. The relevant policies and governmental action in this area are highlighted. Relevant case law decisions in this area are also included. The practice of spiritual healing as one form of traditional medicine, and its role within the spectrum of alternative medicine is dealt with briefly. The significant question of integration of alternative medicine within the existing allopathic system is addressed. The paper concludes that as interest in, and usage of alternative medicine is not likely to decrease, certain measures must be taken by the relevant authorities to ensure among others, the safety and efficacy of these medicines.

  8. 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.

  9. Complementary and alternative medicine in oncology nursing.

    Science.gov (United States)

    Somani, Salima; Ali, Fauziya; Saeed Ali, Tazeen; Sulaiman Lalani, Nasreen

    Use of complementary and alternative medicine (CAM) has increased globally, particularly among oncology patients. This study investigated the knowledge, experience and attitudes of oncology nurses towards CAM. A quantitative study was conducted in tertiary care hospitals in Karachi, Pakistan, where 132 oncology nurses were surveyed. The survey revealed that more than 50% of nurses had never heard about many of the CAM therapies used in Pakistan. Approximately 65% of the nurses had knowledge about prayer and less than 30% had experience of CAM education or training. In addition, the majority of nurses had seen patients using CAM and felt that their health status could be enhanced with the use of CAM. This study showed that oncology nurses had a positive experience of and attitude towards CAM, although they needed to enhance their knowledge of it to maximise patient satisfaction and quality of care.

  10. Promoting Liberal Learning in a Capstone Accounting Course

    Science.gov (United States)

    Ahlawat, Sunita; Miller, Gerald; Shahid, Abdus

    2012-01-01

    This paper describes our efforts to integrate liberal learning principles in a capstone course within the overwhelmingly career-focused discipline of accountancy. Our approach was based on the belief that business and liberal learning courses are complementary, rather than competitive, elements of a well-rounded education. The ability to deal with…

  11. A Harmonious Accounting Duo?

    Science.gov (United States)

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

    Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of…

  12. 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...

  13. Assessing in financial account

    OpenAIRE

    VACKOVÁ, Lenka

    2011-01-01

    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...

  14. Hf-W chronometry of primitive achondrites

    Science.gov (United States)

    Schulz, T.; Münker, C.; Mezger, K.; Palme, H.

    2010-03-01

    Metal segregation and silicate melting on asteroids are the most incisive differentiation events in the early evolution of planetary bodies. The timing of these events can be constrained using the short-lived 182Hf- 182W radionuclide system. Here we present new 182Hf- 182W data for major types of primitive achondrites including acapulcoites, winonaites and one lodranite. These meteorites are of particular interest because they show only limited evidence for partial melting of silicates and are therefore intermediate between chondrites and achondrites. For acapulcoites we derived a 182Hf- 182W age of Δ tCAI = 4.1 +1.2/ -1.1 Ma. A model age for winonaite separates calculated from the intercept of the isochron defines an age of Δ tCAI = 4.8 +3.1/ -2.6 Ma (assuming a bulk Hf/W ratio of ˜1.2). Both ages most likely define primary magmatic events on the respective parent bodies, such as melting of metal, although metal stayed in place and did not segregate to form a core. A later thermal event is responsible for resetting of the winonaite isochron, yielding an age of Δ tCAI = 14.3 +2.7/ -2.2 Ma, significantly younger than the model age. Assuming a co-genetic relationship between winonaites and silicates present in IAB iron meteorites (based on oxygen isotope composition) and including data by Schulz et al. (2009), a common parent body chronology can be established. Magmatic activity occurred between ˜1.5 and 5 Ma after CAIs. More than 5 Ma later, intensive thermal metamorphism has redistributed Hf-W. Average cooling rates calculated for the winonaite/IAB parent asteroid range between ˜35 and ˜4 K/Ma, most likely reflecting different burial depths. Cooling rates obtained for acapulcoites were ˜40 K/Ma to ˜720 K and then ˜3 K/Ma to ˜550 K. Accretion and subsequent magmatism on the acapulcoite parent body occurred slightly later if compared to most achondrite parent bodies (e.g., angrites, ureilites and eucrites), in this case supporting the concept of an inverse correlation between accretion-age of asteroids and intensity of heating in their interiors as expected from heating by 26Al and 60Fe decay. However, the early accretion of the parent asteroid of primitive IAB silicates (˜1.0 Ma after CAIs; Schulz et al., 2009) and the possibly impact-induced melting-history of winonaites show that this concept is too simplistic. Parent body size, impact-driven melting as well as heat-insulating regolith cover also need to be considered in the early history of asteroid differentiation.

  15. Marine chronometry in the Neuchatel mountains (Switzerland)

    Science.gov (United States)

    Fallet, Estelle

    The history and evolution of the Swiss marine chronometer industry are summarized. From the 18th century onwards, Neuchatel watchmakers strove to develop precision horology. First J. F. Houriet and later S. Mairet, L. Richard, W. Dubois and H. Grandjean introduced the marine chronometer in the Neuchatel mountains. Precision having become a necessity for the industry, they helped achive this by means of a complex system for the distribution and maintenance of exact time, which allowed optimal adjustment. These men of vision called for the building of a cantonal observatory and strove to have their art practiced in modern watchmaking schools. Under the guidance first of Ulysse and then of Paul David Nardin, the manufacture of marine chronometers began in Le Locle in 1876. In La Chaux-de-Fonds at the beginning of the 20th century, Paul Ditisheim built a number of improved marine, ship and pocket chronometers. Together with scientists and watchmakers, the chronometer makers perfected the regulating parts of the timekeepers and solved the problems of adjustment caused by the various external influences. The manufacturers, the watchmakers at their branches, the timers and the Neuchatel business all contributed to strengthening the position of the products of their region in the world market.

  16. US spending on complementary and alternative medicine during 2002-08 plateaued, suggesting role in reformed health system.

    Science.gov (United States)

    Davis, Matthew A; Martin, Brook I; Coulter, Ian D; Weeks, William B

    2013-01-01

    Complementary and alternative medicine services in the United States are an approximately $9 billion market each year, equal to 3 percent of national ambulatory health care expenditures. Unlike conventional allopathic health care, complementary and alternative medicine is primarily paid for out of pocket, although some services are covered by most health insurance. Examining trends in demand for complementary and alternative medicine services in the United States reported in the Medical Expenditure Panel Survey during 2002-08, we found that use of and spending on these services, previously on the rise, have largely plateaued. The higher proportion of out-of-pocket responsibility for payment for services may explain the lack of growth. Our findings suggest that any attempt to reduce national health care spending by eliminating coverage for complementary and alternative medicine would have little impact at best. Should some forms of complementary and alternative medicine-for example, chiropractic care for back pain-be proven more efficient than allopathic and specialty medicine, the inclusion of complementary and alternative medicine providers in new delivery systems such as accountable care organizations could help slow growth in national health care spending.

  17. Surveys of complementary and alternative medicine: Part II. Use of alternative and complementary cancer therapies.

    Science.gov (United States)

    Sparber, A; Wootton, J C

    2001-06-01

    The second part of this series on surveys of complementary and alternative medicine (CAM) in the United States provides a "point-of-information" summary of the studies on patients with cancer and their use of CAM therapies. Surveys of patients with cancer were the precursors of the recent wave of studies on CAM prevalence and use. Three tables summarize the findings from a total of 18 surveys categorized by Childhood Cancer, Adult Cancer, and Breast Cancer studies.

  18. Accountability in Health Care

    DEFF Research Database (Denmark)

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

    The debate on accountability within the public sector has been lively in the past decade. Significant progress has been made in developing conceptual frameworks and typologies for characterizing different features and functions of accountability. However, there is a lack of sector specific...... 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...... that reforms can introduce new forms of accountability, change existing accountability relations or change the relative importance of different accountability forms. They may also change the dominant direction and shift the balance between different functions of accountability. We further suggest...

  19. Maximizing Complementary Quantities by Projective Measurements

    Science.gov (United States)

    M. Souza, Leonardo A.; Bernardes, Nadja K.; Rossi, Romeu

    2017-04-01

    In this work, we study the so-called quantitative complementarity quantities. We focus in the following physical situation: two qubits ( q A and q B ) are initially in a maximally entangled state. One of them ( q B ) interacts with a N-qubit system ( R). After the interaction, projective measurements are performed on each of the qubits of R, in a basis that is chosen after independent optimization procedures: maximization of the visibility, the concurrence, and the predictability. For a specific maximization procedure, we study in detail how each of the complementary quantities behave, conditioned on the intensity of the coupling between q B and the N qubits. We show that, if the coupling is sufficiently "strong," independent of the maximization procedure, the concurrence tends to decay quickly. Interestingly enough, the behavior of the concurrence in this model is similar to the entanglement dynamics of a two qubit system subjected to a thermal reservoir, despite that we consider finite N. However, the visibility shows a different behavior: its maximization is more efficient for stronger coupling constants. Moreover, we investigate how the distinguishability, or the information stored in different parts of the system, is distributed for different couplings.

  20. 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.

  1. 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.

  2. [Alternative and complementary therapies in multiple sclerosis].

    Science.gov (United States)

    Schwarz, S; Leweling, H; Meinck, H-M

    2005-08-01

    Most MS patients use unconventional therapies, usually as complementary measures in addition to the conventional treatment. Only a few adequate clinical trials exist in this field. By definition, the efficacy of these therapies is unproven. Moreover, the possible risks are also largely unknown. Some therapies rely on rational pathophysiological considerations, other must be regarded as potentially harmful. The influence of diet on MS is unproven. Possibly, unsaturated fatty acids are beneficial. However, a few randomized trials yielded inconclusive results. Long-term supplementation of Vitamin D is associated with a decreased MS incidence. There is, however, insufficient evidence for an influence of Vitamin D on the course of the disease. Because of the high prevalence of osteoporosis in MS patients, prophylaxis with Vitamin D and Calcium is widely accepted. The effects of various minerals, selenium, antioxidant compounds, fish oil or vitamins remain speculative. Many patients use cannabis to alleviate spasticity and pain. Small series indicated positive effects, but randomized trials were negative for spasticity. However, many patients report subjective improvement under cannabis even if their objective parameters remain unchanged. Hyperbaric oxygenation was the subject of several small studies with heterogeneous results which, overall, do not support its use. Generally, physical therapies are perceived as an established therapy for MS. Short-term effects are probable, whereas the possible favourable long-term effects are unclear.

  3. Informed Consent in Complementary and Alternative Medicine

    Directory of Open Access Journals (Sweden)

    Opher Caspi

    2011-01-01

    Full Text Available The objective of this study was to examine complementary and alternative medicine (CAM practitioners’ (i attitudes toward informed consent and (ii to assess whether standards of practice exist with respect to informed consent, and what these standards look like. The design and setting of the study constituted face-to-face qualitative interviews with 28 non-MD, community-based providers representing 11 different CAM therapeutic modalities. It was found that there is great deal of variability with respect to the informed consent process in CAM across providers and modalities. No unique profession-based patterns were identified. The content analysis yielded five major categories related to (i general attitude towards the informed consent process, (ii type and amount of information exchange during that process, (iii disclosure of risks, (iv discussions of alternatives, and (v potential benefits. There is a widespread lack of standards with respect to the practice of informed consent across a broad range of CAM modalities. Addressing this problem requires concerted and systematic educational, ethical and judicial remedial actions. Informed consent, which is often viewed as a pervasive obligation is medicine, must be reshaped to have therapeutic value. Acknowledging current conceptions and misconception surrounding the practice of informed consent may help to bring about this change. More translational research is needed to guide this process.

  4. Ultrasonography and electrodiagnosis: are they complementary techniques?

    Science.gov (United States)

    Boon, Andrea

    2013-05-01

    In this review, the role of high-resolution ultrasound in the diagnosis of neuromuscular disease as a tool complementary to electrodiagnostic techniques will be discussed, including indications, advantages, limitations, and potential for future research. Ultrasound-guided needle placement can be used to increase accuracy and safety of nerve conduction studies and needle electromyography. Ultrasound imaging of nerve and muscle can provide additional diagnostic information when performed in conjunction with nerve conduction studies and needle electromyography in the setting of nerve entrapment, nerve inflammation, and muscle disease. Its unique features include the ability to image structures dynamically in real time and the technique of sonopalpation. Because neuromuscular ultrasound is a rapidly evolving diagnostic tool with significant changes in technology, which facilitates its increased use, there is a steadily growing body of literature in this area. However, there remains an ongoing need for high-quality studies that evaluate the role and cost-effectiveness of neuromuscular ultrasound, both when used alone and in combination with electrodiagnosis.

  5. COMPUTER-ASSISTED ACCOUNTING

    Directory of Open Access Journals (Sweden)

    SORIN-CIPRIAN TEIUŞAN

    2009-01-01

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

  6. Holism and Empiricism as Complementary Paradigms.

    Science.gov (United States)

    Kronick, Doreen

    1990-01-01

    In response to Poplin (EC 210 561) and Heshusius (EC 220 916), the paper stresses that holism and empiricism are not dichotomous paradigms and that learning-disabled students require instruction which recognizes individual differences, the meaning inherent in structure and pattern, and accountability consistent with the paradigm being applied. (DB)

  7. ACCOUNTING AUTOMATIONS RISKS

    OpenAIRE

    Муравський, В. В.; Хома, Н. Г.

    2015-01-01

    Accountant accepts active voice in organization of the automated account in the conditions of the informative systems introduction in enterprise activity. Effective accounting automation needs identification and warning of organizational risks. Authors researched, classified and generalized the risks of introduction of the informative accounting systems. The ways of liquidation of the organizational risks sources andminimization of their consequences are gives. The method of the effective con...

  8. TIME MANAGEMENT FOR ACCOUNTANTS

    Directory of Open Access Journals (Sweden)

    Cristina Elena BIGIOI

    2016-06-01

    Full Text Available Time is money. Every accountant knows that. In our country, the taxes are changing frequently. The accountants have to update their fiscal knowledge. The purpose of the article is to find how the accountants manage their time, taking into consideration the number of fiscal declarations and the fiscal changes. In this article we present some ways to improve time management for accountants.

  9. 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....

  10. 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…

  11. Intelligent Accountability in Education

    Science.gov (United States)

    O'Neill, Onora

    2013-01-01

    Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

  12. Automated Accounting. Instructor Guide.

    Science.gov (United States)

    Moses, Duane R.

    This curriculum guide was developed to assist business instructors using Dac Easy Accounting College Edition Version 2.0 software in their accounting programs. The module consists of four units containing assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting. The first…

  13. The Accounting Capstone Problem

    Science.gov (United States)

    Elrod, Henry; Norris, J. T.

    2012-01-01

    Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…

  14. Cash Advance Accounting: Accounting Regulations and Practices

    Directory of Open Access Journals (Sweden)

    Aristita Rotila

    2012-12-01

    Full Text Available It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate, used in the assessment for reflecting in the accounting operations concerning cash advance reimbursements in a foreign currency, has on the information presented in the financial statement. Therewith, we signal some aspects from the content of the accounting regulations, with reference at defining the cash advances, meaning, and the presentation in the balance sheet of cash advances, which, in our opinion, impose clarifications.

  15. 49 CFR 37.131 - Service criteria for complementary paratransit.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 1 2010-10-01 2010-10-01 false Service criteria for complementary paratransit. 37... FOR INDIVIDUALS WITH DISABILITIES (ADA) Paratransit as a Complement to Fixed Route Service § 37.131 Service criteria for complementary paratransit. The following service criteria apply to...

  16. 49 CFR 37.127 - Complementary paratransit service for visitors.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 1 2010-10-01 2010-10-01 false Complementary paratransit service for visitors. 37... FOR INDIVIDUALS WITH DISABILITIES (ADA) Paratransit as a Complement to Fixed Route Service § 37.127 Complementary paratransit service for visitors. (a) Each public entity required to provide...

  17. Complementary versus companion diagnostics: apples and oranges?

    Science.gov (United States)

    Milne, Christopher-Paul; Bryan, Crystal; Garafalo, Steven; McKiernan, Marie

    2015-01-01

    There have been several major problems that have plagued biopharmaceutical development since the end of the 1990s, but two in particular have reached the point where they are impacting the economic viability of the industry: the lack of efficacy of new drugs and increasing competition among therapeutics that broadly attack certain common diseases and disease areas. The US FDA has noted that the era of one-size-fits-all treatment may well be reaching its end days as companies increasingly adopt approaches that involve biomarkers (there are now commercial databases that purport to track over 11,000 of them). Pharmacogenomic biomarkers in particular are used to create diagnostics that help to differentiate or stratify the likely outcomes a patient will experience with a drug, which can now be said to be targeted or tailored to patients with particular traits (i.e., personalized), leading to an era of so-called precision medicine. As more is understood about diseases and the why and how of their effects on people through advances in biomarkers and genomics, personalized medicine is becoming a natural result of biomedical science and a natural trajectory for the innovation-based biopharmaceutical industry. The focus of this article is to examine an apparent divergence in that trajectory engendered by a growing differentiation in the approaches to personalized medicines in terms of their accompanying diagnostics: companion diagnostics are typically linked to a specific drug within its approved label, while complementary diagnostics are associated more broadly, usually not with a specific drug but with a class of drugs, and not confined to specific uses by labeling, with consequent ramifications for economic, regulatory and strategic considerations.

  18. 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.

  19. 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.

  20. 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...

  1. The image of accountants

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2009-01-01

    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......, and whether the image produced reflects a wide social change in society. Findings - It was found that in the 1970s and the 1980s the accountant was constructed as a responsible and rational person. In the 1990s, the accountant was presented as an instructed action man. However, in a recent advert...

  2. PARADIGM OF ACCOUNTING CHANGE

    Directory of Open Access Journals (Sweden)

    Constanta Iacob

    2016-12-01

    Full Text Available The words and phrases swop with each other and the apparent stability of a word’s meaning sometimes change in time. This explains why the generic term of accounting is used when referring to the qualities attributed to accounting,but also when it comes to organizing financial accounting function within the entity, and when referring concretely to keeping a double record with its specific means, methods and tools specific, respectively seen as a technical accounting.Speaking about the qualities of accounting, but also about the organizational form it takes, we note that there is a manifold meaning of the word accounting, which is why the purpose of this article is to demonstrate that the paradigm shift aimed at a new set of rules and if the rules changes, then we can change the very purpose of accounting.

  3. Accounting: "Balancing Out" the Accounting Program.

    Science.gov (United States)

    Babcock, Coleen

    1979-01-01

    The vocational accounting laboratory is a viable, meaningful educational experience for high school seniors, due to the uniqueness of its educational approach and the direct involvement of the professional and business community. A balance of experiences is provided to match individual needs and goals of students. (CT)

  4. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

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

  5. Goals and Psychological Accounting

    DEFF Research Database (Denmark)

    Koch, Alexander Karl; Nafziger, Julia

    -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......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...

  6. Emerging accounting trends accounting for leases.

    Science.gov (United States)

    Valletta, Robert; Huggins, Brian

    2010-12-01

    A new model for lease accounting can have a significant impact on hospitals and healthcare organizations. The new approach proposes a "right-of-use" model that involves complex estimates and significant administrative burden. Hospitals and health systems that draw heavily on lease arrangements should start preparing for the new approach now even though guidance and a final rule are not expected until mid-2011. This article highlights a number of considerations from the lessee point of view.

  7. 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.

  8. The dynamic behaviors of complementary correlations under decoherence channels

    Science.gov (United States)

    Du, Ming-Ming; Wang, Dong; Ye, Liu

    2017-01-01

    Complementary correlations can reveal the genuine quantum correlations present in a composite quantum system. Here, we explore an effective method to identify the entangled Bell diagonal states by means of Pearson correlation, one of the complementary correlations. Then, we extend this method to expose the dynamic behavior of complementary correlations under various kinds of decoherence channels. The sudden death and revival of entanglement can be explained by the idea of Pearson correlation. The threshold that is used to identify entanglement is proposed. Furthermore, we put forward a new method to expound the underlying physical mechanisms for which classical and quantum correlations suffer a sudden change in the decoherence process.

  9. Moral injury: A new challenge for complementary and alternative medicine.

    Science.gov (United States)

    Kopacz, Marek S; Connery, April L; Bishop, Todd M; Bryan, Craig J; Drescher, Kent D; Currier, Joseph M; Pigeon, Wilfred R

    2016-02-01

    Moral injury represents an emerging clinical construct recognized as a source of morbidity in current and former military personnel. Finding effective ways to support those affected by moral injury remains a challenge for both biomedical and complementary and alternative medicine. This paper introduces the concept of moral injury and suggests two complementary and alternative medicine, pastoral care and mindfulness, which may prove useful in supporting military personnel thought to be dealing with moral injury. Research strategies for developing an evidence-base for applying these, and other, complementary and alternative medicine modalities to moral injury are discussed.

  10. Epidemiological research drives a paradigm shift in complementary feeding - the celiac disease story and lessons learnt.

    Science.gov (United States)

    Nordyke, Katrina; Olsson, Cecilia; Hernell, Olle; Ivarsson, Anneli

    2010-01-01

    Breast milk is the initial natural food for infants, but already during the second half year complementary feeding is essential. Epidemiological research, first on celiac disease and later on atopic diseases, has driven a paradigm shift with respect to most favorable age to introduce complementary feeding. Simplified, this implies a shift from later to earlier introduction, which is now taken into account in recommendations on infant feeding. Complementary feeding, including all foods, should not be initiated for any infant before 4 months of age, and not later than around 6 months, including infants with elevated disease risk (e.g. for celiac disease or atopic diseases). Motivating reasons could be that ongoing breastfeeding provides an 'immunological umbrella' and/ or a different age interval gives a 'window of opportunity' for developing oral tolerance towards gluten and other food antigens. This will for some infants be in conflict with recent WHO recommendations on exclusive breastfeeding for 6 months. Epidemiology has evolved over time and could, if increasingly used, contribute even more to innovations in pediatric nutrition and other phenomena related to population health.

  11. Deterrents to Accountability.

    Science.gov (United States)

    Hencley, Stephen P.

    This speech assesses potential deterrents to the implementation of accountability in education. The author divides these deterrents into (1) philosophical-ideological; humanist-behaviorist conflicts, individuality versus "techno-urban fascism," and accountability systems tied to the achievement of cognitive objectives at the lower end of Bloom's…

  12. The Choreography of Accountability

    Science.gov (United States)

    Webb, P. Taylor

    2006-01-01

    The prevailing performance discourse in education claims school improvements can be achieved through transparent accountability procedures. The article identifies how teachers generate performances of their work in order to satisfy accountability demands. By identifying sources of teachers' knowledge that produce choreographed performances, I…

  13. Accounting Faculty Internships

    Directory of Open Access Journals (Sweden)

    Jill Christopher

    2013-06-01

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

  14. The Evolution of Accountability

    Science.gov (United States)

    Webb, P. Taylor

    2011-01-01

    Campus 2020: Thinking ahead is a policy in British Columbia (BC), Canada, that attempted to hold universities accountable to performance. Within, I demonstrate how this Canadian articulation of educational accountability intended to develop "governmentality constellations" to control the university and regulate its knowledge output. This…

  15. Bulgaria : Accounting and Auditing

    OpenAIRE

    World Bank

    2008-01-01

    An assessment of accounting and auditing practices in Bulgaria is a part of the World Bank and the International Monetary Fund (IMF) joint initiative on reports on the Observance of Standards and Codes (ROSC). The assessment focused on the strengths and weaknesses of the accounting and auditing environment that influences the quality of corporate financial reporting. It used the Internatio...

  16. Georgia : Accounting and Auditing

    OpenAIRE

    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 ...

  17. 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...

  18. 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...

  19. PLATO IV Accountancy Index.

    Science.gov (United States)

    Pondy, Dorothy, Comp.

    The catalog was compiled to assist instructors in planning community college and university curricula using the 48 computer-assisted accountancy lessons available on PLATO IV (Programmed Logic for Automatic Teaching Operation) for first semester accounting courses. It contains information on lesson access, lists of acceptable abbreviations for…

  20. Public Accountancy Handbook.

    Science.gov (United States)

    New York State Education Dept., Albany. Office of the Professions.

    A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…

  1. Particularities of farm accounting

    Directory of Open Access Journals (Sweden)

    Lapteș, R.

    2012-01-01

    Full Text Available Nowadays, agriculture has become one of the most important fields of activity, significant funds being allotted within the EU budget to finance the European agriculture. In this context, organising the accounting of economic entities which carry out their activity in the agricultural sector has acquired new meanings. The goal of the present study is to bring into the light the particularities of the farm accounting on two levels: on the one hand, from the perspective of the international accounting referential and, on the other hand, in compliance with the national accounting regulations. The most important conclusion of this work is that, in post-1990 Romania, no interest was further manifested for the refinement of aspects specific to farm accounting.

  2. 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...... Service (NHS) with findings from the broadly defined ‘social studies of accounting’ literature and illustrative examples. Discussion This paper highlights three significant differences between the way that accounting is understood to operate in the dominant health policy discourse and recent healthcare...

  3. Accounting and strategising

    DEFF Research Database (Denmark)

    Jørgensen, Brian; Messner, Martin

    2010-01-01

    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 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...

  4. The initiation of complementary feeding among Qom indigenous people

    Science.gov (United States)

    Irene Olmedo, Sofía; Valeggia, Claudia

    2015-01-01

    As of six months of life, breastfeeding no longer covers an infant’s energy or micronutrient needs, so appropriate complementary feeding should be provided. The objective of this study was to assess the time and adequacy for introducing complementary feeding in a Qom/Toba population and analyze the sociocultural concepts of families regarding complementary feeding. Quantitative and qualitative data were collected by participant observation and semistructured surveys administered to mothers of 0–2 year old infants. Qom breastfeed their infants long term and on demand. Most infants have an adequate nutritional status and start complementary feeding at around 6 months old as per the local health center and international standards. However, mostly due to socioeconomic factors, foods chosen to complement breastfeeding have a relatively scarce nutritional value. PMID:24862808

  5. Contextualising complementary feeding in a broader framework for stunting prevention

    DEFF Research Database (Denmark)

    Stewart, Christine P; Iannotti, Lora; Dewey, Kathryn G

    2013-01-01

    An estimated 165 million children are stunted due to the combined effects of poor nutrition, repeated infection and inadequate psychosocial stimulation. The complementary feeding period, generally corresponding to age 6-24 months, represents an important period of sensitivity to stunting...... with lifelong, possibly irrevocable consequences. Interventions to improve complementary feeding practices or the nutritional quality of complementary foods must take into consideration the contextual as well as proximal determinants of stunting. This review presents a conceptual framework that highlights...... the role of complementary feeding within the layers of contextual and causal factors that lead to stunted growth and development and the resulting short- and long-term consequences. Contextual factors are organized into the following groups: political economy; health and health care systems; education...

  6. Complementary and Alternative Medicine (CAM) Treatments and Pediatric Psychopharmacology

    Science.gov (United States)

    Rey, Joseph M.; Walter, Garry; Soh, Nerissa

    2008-01-01

    Children and adolescents often use complementary and alternative medicine (CAM) treatments outside their indications, particularly to lose weight. Some of the herbal remedies and dietary supplements that may of relevance for psychopharmacological practice are discussed with respect to CAM treatments.

  7. Critical review of complementary therapies in haemato-oncology.

    Science.gov (United States)

    Joske, D J L; Rao, A; Kristjanson, L

    2006-09-01

    There is evidence of the increasing use of complementary and alternative medicine by Australians diagnosed with cancer. Given the increasing desire of cancer patients to use complementary and alternative medicine, it is important that clinicians have a good understanding of the evidence available in this field. This critical review aims to provide an overview of the current evidence pertaining to a range of complementary therapies that are used in a supportive role in the treatment of cancer patients. Treatment methods considered are acupuncture, music therapy, massage and touch therapies and psychological interventions. The efficacy of these complementary therapies in terms of improvement in symptoms and quality of life is examined. Evidence that relates to an effect on immune function and survival is also investigated.

  8. 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.

  9. Supramolecular Assembly of Complementary Cyanine Salt J-Aggregates.

    Science.gov (United States)

    Li, Zhong'an; Mukhopadhyay, Sukrit; Jang, Sei-Hum; Brédas, Jean-Luc; Jen, Alex K-Y

    2015-09-23

    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.

  10. HERBAL MEDICINE AMONG COMPLEMENTARY AND ALTERNATIVE MEDICINE METHODS

    OpenAIRE

    A. Ruban; Rodioniva, T.

    2012-01-01

    Alternative medicine methods may incorporate or base themselves on traditional medicine [1], folk knowledge [2], spiritual beliefs, or newly conceived approaches to healing. The major complementary and alternative medicine systems have many common characteristics, treating the whole person, including a focus on individualizing treatments, promoting self-care and self-healing, and recognizing the spiritual nature of each individual. Complementary and alternative medicine often lacks or has onl...

  11. 76 FR 30735 - National Center for Complementary & Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2011-05-26

    ... 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... Center for Complementary and Alternative Medicine, National Institutes of Health, 6707...

  12. 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,...

  13. 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...

  14. 76 FR 6806 - National Center for Complementary & Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2011-02-08

    ... 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...

  15. 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...

  16. 75 FR 35075 - National Center for Complementary & Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2010-06-21

    ... 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... Review, National Center for Complementary, & Alternative Medicine, NIH, 6707 Democracy Blvd., Suite...

  17. 78 FR 21381 - National Center for Complementary & Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2013-04-10

    ... 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... Domestic Assistance Program Nos. 93.213, Research and Training in Complementary and Alternative...

  18. 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... Training in Complementary and Alternative Medicine, National Institutes of Health, HHS) Dated: May 8,...

  19. 75 FR 26260 - National Center for Complementary & Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2010-05-11

    ... 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: May 4, 2010....

  20. 78 FR 56238 - National Center for Complementary and Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2013-09-12

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

  1. 76 FR 12744 - National Center for Complementary & Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2011-03-08

    ... 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... Assistance Program Nos. 93.213, Research and Training in Complementary and Alternative Medicine,...

  2. 77 FR 52751 - National Center for Complementary & Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2012-08-30

    ... 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... Complementary and Alternative Medicine, National Institutes of Health, HHS) Dated: August 23, 2012. Jennifer...

  3. 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,...

  4. 75 FR 63498 - National Center for Complementary and Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2010-10-15

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

  5. 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...

  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. 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,...

  8. 78 FR 10184 - National Center For Complementary & Alternative Medicine; Notice of Closed Meetings

    Science.gov (United States)

    2013-02-13

    ... 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 Emphasis Panel; Clinical Studies of Complementary and Alternative Medicine. Date: March 14, 2013. Time:...

  9. 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...

  10. 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...

  11. 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,...

  12. 77 FR 1940 - National Center for Complementary and Alternative Medicine; Notice of Closed Meetings

    Science.gov (United States)

    2012-01-12

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

  13. 75 FR 1796 - National Center for Complementary and Alternative Medicine; Notice of Closed Meetings

    Science.gov (United States)

    2010-01-13

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

  14. 75 FR 26780 - Request for Comment: National Center for Complementary and Alternative Medicine Announcement of...

    Science.gov (United States)

    2010-05-12

    ... Comment: National Center for Complementary and Alternative Medicine Announcement of Strategic Planning White Papers ACTION: Notice. SUMMARY: The National Center for Complementary and Alternative Medicine... for Complementary and Alternative Medicine (NCCAM) was established in 1998 with the mission...

  15. 77 FR 10540 - National Center for Complementary and Alternative Medicine Notice of Closed Meeting

    Science.gov (United States)

    2012-02-22

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

  16. 76 FR 17140 - National Center for Complementary & Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2011-03-28

    ... 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... and Training in Complementary and Alternative Medicine, National Institutes of Health, HHS)...

  17. 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...

  18. 75 FR 43994 - National Center for Complementary and Alternative Medicine; Notice of Meeting

    Science.gov (United States)

    2010-07-27

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary and Alternative Medicine... Committee: National Advisory Council for Complementary and Alternative Medicine. Date: September 3, 2010... remarks by the Director of the National Center for Complementary and Alternative Medicine, presentation...

  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... Federal Domestic Assistance Program Nos. 93.213, Research and Training in Complementary and...

  20. 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...

  1. 78 FR 34664 - National Center for Complementary and Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2013-06-10

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

  2. 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...

  3. 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...

  4. 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...

  5. 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.

  6. Management and cost accounting

    CERN Document Server

    Drury, Colin

    1992-01-01

    This third edition of a textbook on management and cost accounting features coverage of activity-based costing (ABC), advance manufacturing technologies (AMTs), JIT, MRP, target costing, life-cycle costing, strategic management accounting, total quality management and customer profitability analysis. Also included are revised and new end-of-chapter problems taken from past examination papers of CIMA, ACCA and ICAEW. There is increased reference to management accounting in practice, including many of the results of the author's CIMA sponsored survey, and greater emphasis on operational control and performance measurement.

  7. 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

  8. 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....

  9. 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...

  10. Ideas for the Accounting Classroom.

    Science.gov (United States)

    Kerby, Debra; Romine, Jeff

    2003-01-01

    Innovative ideas for accounting education include having students study accounting across historical periods, using businesses for student research, exploring nontraditional accounting careers, and collaborating with professional associations. (SK)

  11. 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

  12. Human Resource Accounting System

    Science.gov (United States)

    Cerullo, Michael J.

    1974-01-01

    Main objectives of human resource accounting systems are to satisfy the informational demands made by investors and by operating managers. The paper's main concern is with the internal uses of a human asset system. (Author)

  13. 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...

  14. Ethics In Accounting Career

    OpenAIRE

    2007-01-01

    The purpose of my thesis was to refer to fundamental principals of claims on accounting profession, to possibilities inducing potential conflicts of professional and employee interests and possibilities of abuse. At the same time I characterised independence threats. Among most frequent risks are self-interest threat and familiarity threat. We should consider also self-review threat, advocacy threat and intimidation threat. People working as accountants and those working as auditors should me...

  15. Human Resources Accounting

    Institute of Scientific and Technical Information of China (English)

    2002-01-01

    The 21 st century will be the epoch of knowled ge economy. Knowledge economy is to develop economy on the basis of knowledge will surely become the major resources of economy development. Therefore, human resources accounting which provides such information as the ebb and follow of hu man resources investment, the size of the human resources employment, will bec ome the main stream of accounting the time of knowledge economy. To face China 's reality, to develop economy, and to flourish enterprise...

  16. Key Account Management

    OpenAIRE

    Dvořák, Dalibor

    2007-01-01

    This note tries to explain concept of key account management (KAM), factors leading to importance of this emerging concept, criteria to determine key accounts from customer base, benefits to both buyers and sellers agreeing to practice it, stages of KAM relationship, conditions under which power lies with buyer or seller, outlines risks faced by both the parties, key success factors, challenges faced in implementing this concept and relevance to infrastructure sector.

  17. Nesilsel Hesaplama = Generational Accounting

    Directory of Open Access Journals (Sweden)

    İlter ÜNLÜKAPLAN

    2009-01-01

    Full Text Available In this study, the theoretical background of generational accounting, the importance of the concept of “generational account” and “fiscal balance rule” have been explained by putting forward that budget deficit is not a suitable indicator to assess intergenerational effects of the fiscal and debt policy. The last part of the study contains presentation of generational accounting studies for selected countries.

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

    Science.gov (United States)

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts. This account must include undistributed balances in clearing accounts at the date of the balance sheet... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY...

  19. Shape reconstruction of irregular bodies with multiple complementary data sources

    Science.gov (United States)

    Kaasalainen, M.; Viikinkoski, M.; Carry, B.; Durech, J.; Lamy, P.; Jorda, L.; Marchis, F.; Hestroffer, D.

    2011-10-01

    Irregularly shaped bodies with at most partial in situ data are a particular challenge for shape reconstruction and mapping. We have created an inversion algorithm and software package for complementary data sources, with which it is possible to create shape and spin models with feature details even when only groundbased data are available. The procedure uses photometry, adaptive optics or other images, occultation timings, and interferometry as main data sources, and we are extending it to include range-Doppler radar and thermal infrared data as well. The data sources are described as generalized projections in various observable spaces [2], which allows their uniform handling with essentially the same techniques, making the addition of new data sources inexpensive in terms of computation time or software development. We present a generally applicable shape support that can be automatically used for all surface types, including strongly nonconvex or non-starlike shapes. New models of Kleopatra (from photometry, adaptive optics, and interferometry) and Hermione are examples of this approach. When using adaptive optics images, the main information from these is extracted from the limb and terminator contours that can be determined much more accurately than the image pixel brightnesses that inevitably contain large errors for most targets. We have shown that the contours yield a wealth of information independent of the scattering properties of the surface [3]. Their use also facilitates a very fast and robustly converging algorithm. An important concept in the inversion is the optimal weighting of the various data modes. We have developed a mathematicallly rigorous scheme for this purpose. The resulting maximum compatibility estimate [3], a multimodal generalization of the maximum likelihood estimate, ensures that the actual information content of each source is properly taken into account, and that the resolution scale of the ensuing model can be reliably estimated

  20. 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...

  1. 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.

  2. 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...... by 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 accurate...

  3. 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.

  4. 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 compensation...

  5. 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: busin......: 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.......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...

  6. 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.

  7. 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

  8. 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.

  9. Complementary and alternative medicine therapies to promote healthy moods.

    Science.gov (United States)

    Kemper, Kathi J; Shannon, Scott

    2007-12-01

    Pediatric mood disorders (unipolar depression and bipolar disorder) are serious, common, persistent, and recurrent medical conditions. Depression is the second leading cause of illness and disability among young people worldwide. A healthy lifestyle and healthy environment are the cornerstones for promoting positive moods. In addition, several complementary therapies, including nutritional supplements, herbs, mind-body therapies, massage, and acupuncture can be helpful. The focus of this article is the fundamental lifestyle approaches and complementary therapies that enhance mental health in young people. Various resources are available to clinicians to help patients and families promote mental health.

  10. 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.

  11. 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.

  12. Professional Capital as Accountability

    Science.gov (United States)

    Fullan, Michael; Rincón-Gallardo, Santiago; Hargreaves, Andy

    2015-01-01

    This paper seeks to clarify and spells out the responsibilities of policy makers to create the conditions for an effective accountability system that produces substantial improvements in student learning, strengthens the teaching profession, and provides transparency of results to the public. The authors point out that U.S. policy makers will need…

  13. Tentamentraining financial accounting

    NARCIS (Netherlands)

    Dankers, C.H.A.M.; Langendijk, H.P.A.J.; Epe, P.

    2005-01-01

    NIVRA-Nyenrode verzorgt een opleiding tot registeraccountant. Hiervoor wordt college- en studiemateriaal ontwikkeld. Sedert 1974 stelt een kerngroep/examencommissie opgaven en uitwerkingen samen voor de tentamens van het vak Financial Accounting (voorheen Waarde & Winst c.q. Elementaire kennis Exter

  14. Human Resource Accounting

    Science.gov (United States)

    Woodruff, Robert L., Jr.

    1973-01-01

    An interview is reported which discussed the implications for the hiring, recruiting, screening and development of employees in the light of human resource accounting, here defined as the identification, accumulation and dissemination of information about human resources in dollar terms. (SA)

  15. Reflective Practitioner Account

    Institute of Scientific and Technical Information of China (English)

    干青

    2009-01-01

    This article focus on the reflective account of an English teacher learning and teaching in higher education with the British post-graduate certificate program of the Yunnan Agdculture University.As n practitioner for smny years in English learning and teaching for many years,it reflects in four fields.

  16. Educational Accounting Procedures.

    Science.gov (United States)

    Tidwell, Sam B.

    This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing,…

  17. Accounting for Independent Schools.

    Science.gov (United States)

    Sonenstein, Burton

    The diversity of independent schools in size, function, and mode of operation has resulted in a considerable variety of accounting principles and practices. This lack of uniformity has tended to make understanding, evaluation, and comparison of independent schools' financial statements a difficult and sometimes impossible task. This manual has…

  18. Mongolia : Accounting and Auditing

    OpenAIRE

    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...

  19. Legal responsibility and accountability.

    Science.gov (United States)

    Cox, Chris

    2010-06-01

    Shifting boundaries in healthcare roles have led to anxiety among some nurses about their legal responsibilities and accountabilities. This is partly because of a lack of education about legal principles that underpin healthcare delivery. This article explains the law in terms of standards of care, duty of care, vicarious liability and indemnity insurance.

  20. 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...

  1. 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…

  2. A Pariah Profession? Some Student Perceptions of Accounting and Accountancy.

    Science.gov (United States)

    Fisher, Roy; Murphy, Vivienne

    1995-01-01

    Existing literature and a survey of 106 undergraduate accounting students in the United Kingdom were analyzed for perceptions of the accounting profession and the academic discipline of accounting. Results suggest that among accounting and nonaccounting students alike, there exist coexisting perceptions of accounting as having high status and low…

  3. Governance and sustainability of the Argentine Complementary Currency Systems

    NARCIS (Netherlands)

    G.M. Gomez (Georgina)

    2012-01-01

    textabstractThe Redes de Trueque (RT) thrived during the economic crisis of 2001 – 2002 in Argentina and still stand out as one of the largest Complementary Currency System in the world. These local exchange networks reach a large scale during times of severe economic distress, but as large non-stat

  4. 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…

  5. Technological aspects of preparing affordable fermented complementary foods.

    NARCIS (Netherlands)

    Nout, M.J.R.; Ngoddy, P.O.

    1997-01-01

    The requirements and manufacturing procedure of complementary (weaning) foods is discussed. Nutritional requirements for infants (aged 6-12 months) include approx. 3 MJ energy and 14 g digestible protein per litre, of a semi-liquid porridge. Microbiological safety is enhanced by biological acidifica

  6. 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

  7. Contextualising complementary feeding in a broader framework for stunting prevention.

    Science.gov (United States)

    Stewart, Christine P; Iannotti, Lora; Dewey, Kathryn G; Michaelsen, Kim F; Onyango, Adelheid W

    2013-09-01

    An estimated 165 million children are stunted due to the combined effects of poor nutrition, repeated infection and inadequate psychosocial stimulation. The complementary feeding period, generally corresponding to age 6-24 months, represents an important period of sensitivity to stunting with lifelong, possibly irrevocable consequences. Interventions to improve complementary feeding practices or the nutritional quality of complementary foods must take into consideration the contextual as well as proximal determinants of stunting. This review presents a conceptual framework that highlights the role of complementary feeding within the layers of contextual and causal factors that lead to stunted growth and development and the resulting short- and long-term consequences. Contextual factors are organized into the following groups: political economy; health and health care systems; education; society and culture; agriculture and food systems; and water, sanitation and environment. We argue that these community and societal conditions underlie infant and young child feeding practices, which are a central pillar to healthy growth and development, and can serve to either impede or enable progress. Effectiveness studies with a strong process evaluation component are needed to identify transdisciplinary solutions. Programme and policy interventions aimed at preventing stunting should be informed by careful assessment of these factors at all levels.

  8. Complementary Alternative Medicine for Children with Autism: A Physician Survey

    Science.gov (United States)

    Golnik, Allison E.; Ireland, Marjorie

    2009-01-01

    Previous studies suggest over half of children with autism are using complementary alternative medicine (CAM). In this study, physicians responded (n = 539, 19% response rate) to a survey regarding CAM use in children with autism. Physicians encouraged multi-vitamins (49%), essential fatty acids (25%), melatonin (25%) and probiotics (19%) and…

  9. 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.

  10. Diagnoses and visit length in complementary and mainstream medicine.

    NARCIS (Netherlands)

    Heiligers, P.J.M.; Groot, J. de; Koster, D.; Dulmen, S. van

    2010-01-01

    BACKGROUND: The demand for complementary medicine (CM) is growing worldwide and so is the supply. So far, there is not much insight in the activities in Dutch CM practices nor in how these activities differ from mainstream general practice. Comparisons on diagnoses and visit length can offer an impr

  11. Complementary acupuncture in Parkinson's disease: a spect study.

    Science.gov (United States)

    Huang, Yong; Jiang, Xuemei; Zhuo, Ying; Wik, Gustav

    2010-02-01

    We studied cerebral effects of complementary acupuncture in Parkinson's disease using single photon emission computed tomography (SPECT) measures of 99mTc-ECD and 99mTc-TRODAT-4, before and after five weeks of treatment. Ten patients were randomly assigned to receive levodopa alone (controls) or levodopa and complementary scalp electro-acupuncture. Before treatment, no hemispheric regional cerebral blood flow (rCBF) differences were found, whereas striatal dopamine transporter (DAT) activity was lower in the most affected hemisphere. Treatment with levodopa alone did not change rCBF, whereas it increased basal ganglion DAT activity in the most affected hemisphere. Patients who received levodopa and complementary acupuncture had increased rCBF in the frontal lobe, the occipital lobe, the basal ganglion, and the cerebellum in the most affected hemisphere as compared to baseline, but there were no changes in basal ganglia DAT levels. Thus, complementary acupuncture treatment in Parkinson's disease may affect rCBF but not basal ganglion DAT.

  12. Uniform and Complementary Social Interaction: Distinct Pathways to Solidarity.

    Science.gov (United States)

    Koudenburg, Namkje; Postmes, Tom; Gordijn, Ernestine H; van Mourik Broekman, Aafke

    2015-01-01

    We examine how different forms of co-action give rise to feelings of solidarity. We propose that (a) coordinated action elicits a sense of solidarity, and (b) the process through which such solidarity emerges differs for different forms of co-action. We suggest that whether solidarity within groups emerges from uniform action (e.g. synchronizing, as when people speak in unison) or from more complementary forms of action (e.g. alternating, when speaking in turns) has important consequences for the emergent position of individuals within the group. Uniform action relies on commonality, leaving little scope for individuality. In complementary action each individual makes a distinctive contribution to the group, thereby increasing a sense of personal value to the group, which should contribute to the emergence of solidarity. The predictions receive support from five studies, in which we study groups in laboratory and field settings. Results show that both complementary and uniform co-action increase a sense of solidarity compared to control conditions. However, in the complementary action condition, but not in the uniform action (or synchrony) condition, the effect on feelings of solidarity is mediated by a sense of personal value to the group.

  13. The Problem of Complementary and Alternative Medicine Use Today

    DEFF Research Database (Denmark)

    MacArtney, John; Wahlberg, Ayo

    2014-01-01

    Commentators like Goldacre, Dawkins, and Singh and Ernst are worried that the rise in complementary and alternative medicine (CAM) represents a flight from science propagated by enemies of reason. We outline what kind of problem CAM use is for these commentators and find that users of CAM...

  14. Complementary and alternative therapies for low back pain

    NARCIS (Netherlands)

    Tulder, van M.; Furlan, A.D.; Gagnier, J.J.

    2005-01-01

    The support for the principles of evidence-based medicine has increased within the field of complementary and alternative medicine (CAM). The objective of this chapter is to determine the effectiveness of CAM therapies compared to placebo, no intervention, or other interventions for acute/subacute a

  15. Negotiating Language, Culture and Pupil Agency in Complementary School Classrooms

    Science.gov (United States)

    Lytra, Vally

    2011-01-01

    In this paper, I examine the teaching of language and culture and in particular the use of songs as curriculum in two London Turkish complementary schools. Drawing on a series of interconnected classroom vignettes, I look at how children weave together their semiotic resources to negotiate and transform two songs and the talk and action around…

  16. Complementary and Alternative Medicine Education in United States Pharmacy Schools.

    Science.gov (United States)

    Rowell, Donna M.; Kroll, David J.

    1998-01-01

    Survey of 50 pharmacy schools investigated the degree to which instruction in complementary and alternative medicine (CAM) was included in the pharmacy curriculum, and use of alternative practitioners as instructors. Almost three-quarters offered coursework in herbal medicine or other areas of CAM; about half offered other alternative medicine…

  17. Sensitive, Specific Complementary - Strand Optical Detection of Viral RNA

    Science.gov (United States)

    1997-06-01

    promise Its components have been characterized and proven to show unparalleled sensitivity; in addition, an innovative method for improving...sensing. 14. SUBJECT TERMS 15. NUMBER OF PAGES RNA, enterovirii, biosensor, evanscent waves, refractometry , 31 phase detection, complementary strand...Phase Measurements (10) Tri-Phase Detection Method . (11) Phase Detectors (12) Phase Processor Board (13) Laboratory Experim ents

  18. First-Person Accounts.

    Science.gov (United States)

    Gribs, H.; And Others

    1995-01-01

    Personal accounts describe the lives of 2 individuals with deaf-blindness, one an 87-year-old woman who was deaf from birth and became totally blind over a 50-year period and the other of a woman who became deaf-blind as a result of a fever at the age of 7. Managing activities of daily life and experiencing sensory hallucinations are among topics…

  19. 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.

  20. 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.

  1. 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.

  2. 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.

  3. n-Channel semiconductor materials design for organic complementary circuits.

    Science.gov (United States)

    Usta, Hakan; Facchetti, Antonio; Marks, Tobin J

    2011-07-19

    Organic semiconductors have unique properties compared to traditional inorganic materials such as amorphous or crystalline silicon. Some important advantages include their adaptability to low-temperature processing on flexible substrates, low cost, amenability to high-speed fabrication, and tunable electronic properties. These features are essential for a variety of next-generation electronic products, including low-power flexible displays, inexpensive radio frequency identification (RFID) tags, and printable sensors, among many other applications. Accordingly, the preparation of new materials based on π-conjugated organic molecules or polymers has been a central scientific and technological research focus over the past decade. Currently, p-channel (hole-transporting) materials are the leading class of organic semiconductors. In contrast, high-performance n-channel (electron-transporting) semiconductors are relatively rare, but they are of great significance for the development of plastic electronic devices such as organic field-effect transistors (OFETs). In this Account, we highlight the advances our team has made toward realizing moderately and highly electron-deficient n-channel oligomers and polymers based on oligothiophene, arylenediimide, and (bis)indenofluorene skeletons. We have synthesized and characterized a "library" of structurally related semiconductors, and we have investigated detailed structure-property relationships through optical, electrochemical, thermal, microstructural (both single-crystal and thin-film), and electrical measurements. Our results reveal highly informative correlations between structural parameters at various length scales and charge transport properties. We first discuss oligothiophenes functionalized with perfluoroalkyl and perfluoroarene substituents, which represent the initial examples of high-performance n-channel semiconductors developed in this project. The OFET characteristics of these compounds are presented with an

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

    Science.gov (United States)

    2011-08-26

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office of Federal Procurement Policy (OFPP... Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board, is providing...

  6. 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,…

  7. 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.

  8. Cloud Computing Services Accounting

    Directory of Open Access Journals (Sweden)

    Igor Ruiz-Agundez

    2012-06-01

    Full Text Available Cloud computing provides a new promising parading to offer services. It brings the opportunity to develop new business models in the Internet. Classic accounting solutions fail to full fill the new requirements of these services due to their structural design. To understand these new constrains, we study the different actors and processes that interact in the Internet Economics. Specifically, we focus on cloud computing introducing a methodology that allows the deployment of cloud services. Further, we present an Infrastructure as a Service (IaaS use case that applies the proposed system.

  9. Decentralisation, managerialism and accountability:

    DEFF Research Database (Denmark)

    Robinson, Sarah

    2015-01-01

    given to the organisations in which the educational reforms are born. Following on from previous debates on the neo-liberalisation of education, this study provides an ethnographic examination of an educational administration attempting to decentralise services to schools. This study focuses...... on the 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...... and expertise from the organisation....

  10. Hedge accounting no Brasil

    OpenAIRE

    2014-01-01

    Esta tese é motivada pelas recentes alterações das normas contábeis brasileiras, as quais passaram a requerer o reconhecimento, no resultado, da volatilidade causada pela mensuração ao valor justo de instrumentos derivativos. A prática contábil hedge accounting (HA) possibilita eliminar tal volatilidade. Investidores cobram prêmio de risco por resultados mais difíceis de serem previstos (Allayannis & Simko, 2010; Rountree, Weston, & Allayannis, 2008; Graham, Harvey, & Rajgopal, 2005; Thomas &...

  11. Demonstrating marketing accountability.

    Science.gov (United States)

    Gombeski, William R; Britt, Jason; Taylor, Jan; Riggs, Karen; Wray, Tanya; Adkins, Wanda; Springate, Suzanne

    2008-01-01

    Pressure on health care marketers to demonstrate effectiveness of their strategies and show their contribution to organizational goals is growing. A seven-tiered model based on the concepts of structure (having the right people, systems), process (doing the right things in the right way), and outcomes (results) is discussed. Examples of measures for each tier are provided and the benefits of using the model as a tool for measuring, organizing, tracking, and communicating appropriate information are provided. The model also provides a framework for helping management understand marketing's value and can serve as a vehicle for demonstrating marketing accountability.

  12. 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.

  13. 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.

  14. 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.

  15. 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...

  16. 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...

  17. The account of polarizable singularities of diffractional field in VHF range

    Science.gov (United States)

    Abarykov, V. N.; Batoroev, A. S.

    2008-02-01

    On the basis of confrontation of account results of diffractional attenuation on absorptive and impedance sample models of a convex obstacle the model of the count of a complementary field reduction of vertical polarisation on diffraction radio paths with woody tops mountain obstacle is offered. This model well explains the experimental results.

  18. Automated Accounting. Payroll. Instructor Module.

    Science.gov (United States)

    Moses, Duane R.

    This teacher's guide was developed to assist business instructors using Dac Easy Accounting Payroll Version 3.0 edition software in their accounting programs. The module contains assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting--payroll. Basic accounting skills are…

  19. Where Are the Accounting Professors?

    Science.gov (United States)

    Chang, Jui-Chin; Sun, Huey-Lian

    2008-01-01

    Accounting education is facing a crisis of shortage of accounting faculty. This study discusses the reasons behind the shortage and offers suggestions to increase the supply of accounting faculty. Our suggestions are as followings. First, educators should begin promoting accounting academia as one of the career choices to undergraduate and…

  20. 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.

  1. 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

  2. Polarization-independent transparency window induced by complementary graphene metasurfaces

    Science.gov (United States)

    Lu, Wei Bing; Liu, Ji Long; Zhang, Jin; Wang, Jian; Liu, Zhen Guo

    2017-01-01

    A fourfold symmetric graphene-based complementary metasurface featuring a polarization-independent transparency window is proposed and numerically analysed in this paper. The unit cell of the metamaterial consists of a monolayer graphene perforated with a cross and four identical split-ring resonators deposited on a substrate. Our analysis shows that the transparency window can be interpreted as a plasmonic analogy of Autler-Townes splitting. The polarization independence is achieved due to the fourfold symmetry of graphene’s complementary structure. In addition, the frequency range of the transparency window can be dynamically tuned over a broad band by changing the chemical potential of graphene, and the width of the transparency window can also be controlled by changing the split-gap orientation. This work may lead to potential applications in many area, such as slow-light devices and optical sensing.

  3. Near theoretical upper bound new loosely synchronous complementary spreading sequences

    Institute of Scientific and Technical Information of China (English)

    YU Zheng; YANG Xing; ZOU Yongzhong; LI Daoben; SUN Yuhao

    2007-01-01

    A new class of loosely synchronous (LS) spreading sequences wlth zero correlation window(ZCW)was presented.It was constructed by making Kronecker product of orthogonal matrix and ZCW complementary sequences.This new LS sequonce increases the number of perfect complementary pairs and extends ZCW within the same group.Moreover,both auto-correlation and cross-correlation of ZCW in the same group remain identical.The minimum ZCW among difierent groups is the same as that of basic LS sequences.The method for constructing these new LS sequences is presented and ZCW properties are also verifled.The number of these new LS sequences is only smaller than theoretical upper bound by one.

  4. Journal of Alternative and Complementary Medicine简介

    Institute of Scientific and Technical Information of China (English)

    李霄茜

    2008-01-01

    Journal of Alternative and Complementary Medicine(《替代和补充医学杂志》)于1995年创刊(ISSN1075—5535),是由生物医学领域著名出版商美国纽约Mary Ann Liebert公司出版发行的一本双月刊。该杂志是国际补充医学研究协会(International Society for Complementary Medicine Research,简称ISCMR,网址为www.ISCMR.org)及针灸研究协会(Society for Acupuncture Research,网址为WWW.acupunctureresearch.org)的官方杂志。

  5. Subnanowatt carbon nanotube complementary logic enabled by threshold voltage control.

    Science.gov (United States)

    Geier, Michael L; Prabhumirashi, Pradyumna L; McMorrow, Julian J; Xu, Weichao; Seo, Jung-Woo T; Everaerts, Ken; Kim, Chris H; Marks, Tobin J; Hersam, Mark C

    2013-10-09

    In this Letter, we demonstrate thin-film single-walled carbon nanotube (SWCNT) complementary metal-oxide-semiconductor (CMOS) logic devices with subnanowatt static power consumption and full rail-to-rail voltage transfer characteristics as is required for logic gate cascading. These results are enabled by a local metal gate structure that achieves enhancement-mode p-type and n-type SWCNT thin-film transistors (TFTs) with widely separated and symmetric threshold voltages. These complementary SWCNT TFTs are integrated to demonstrate CMOS inverter, NAND, and NOR logic gates at supply voltages as low as 0.8 V with ideal rail-to-rail operation, subnanowatt static power consumption, high gain, and excellent noise immunity. This work provides a direct pathway for solution processable, large area, power efficient SWCNT advanced logic circuits and systems.

  6. 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.

  7. Complementary and alternative medications in hepatitis C infection

    Institute of Scientific and Technical Information of China (English)

    Dina; L; Halegoua-De; Marzio; Jonathan; M; Fenkel

    2014-01-01

    Chronic hepatitis C(CHC) infection affects almost 3% of the global population and can lead to cirrhosis, liver failure, and hepatocellular carcinoma in a significant number of those infected. Until recently, the only treatments available were pegylated interferon and ribavirin, which traditionally were not very effective and have considerable side effects. For this reason, interest in complementary and alternative medications(CAM) in the management of hepatitis C has been investigated. Some CAM has demonstrated therapeutic potential in chronic hepatitis C treatment. Unfortunately, some CAM has been shown to have the potential to cause drug-induced liver injury. This article will review and evaluate many of the natural molecules that interact with the hepatitis C virus(HCV) life cycle and discuss their potential use and safety in HCV therapy, as well as highlight some important interactions between medical and complementary treatments.

  8. Synergy optimization and operation management on syndicate complementary knowledge cooperation

    Science.gov (United States)

    Tu, Kai-Jan

    2014-10-01

    The number of multi enterprises knowledge cooperation has grown steadily, as a result of global innovation competitions. I have conducted research based on optimization and operation studies in this article, and gained the conclusion that synergy management is effective means to break through various management barriers and solve cooperation's chaotic systems. Enterprises must communicate system vision and access complementary knowledge. These are crucial considerations for enterprises to exert their optimization and operation knowledge cooperation synergy to meet global marketing challenges.

  9. Gray tone image watermarking with complementary computer generated holography.

    Science.gov (United States)

    Martinez, Christophe; Laulagnet, Fabien; Lemonnier, Olivier

    2013-07-01

    We present herein an original approach for the watermarking of holograms in gray tone images for use in microscopic halftone image archiving. Our concept is based on the principle of complementary holography presented in a previous contribution. The efficiency of the concept is evaluated theoretically and experimentally. We demonstrate the interest of elliptical diffraction patterns as an alternative to the usual rectangular diffraction patterns and confirm the subsidiary role of the hologram amplitude in the hologram recovery process.

  10. Complementary and Alternative Medicine Education for Medical Profession: Systematic Review

    OpenAIRE

    Quartey, Nana K.; Ma, Polly H. X.; Vincent C H Chung; Griffiths, Sian M

    2012-01-01

    Purpose. To help integrate traditional, complementary and alternative medicine (TCAM) into health systems, efforts are being made to educate biomedical doctors (BMD) and medical students on TCAM. We systematically evaluated the effect of TCAM education on BMD and medical students' attitude, knowledge, and behavior towards TCAM utilization and integration with biomedical medicine. Methods. Evaluative studies were identified from four databases. Methodological quality was assessed using the Med...

  11. Complementary Core Competencies for Master of Science in Epidemiology Students

    OpenAIRE

    Nayyereh Aminisani; Seyed Morteza Shamshirgaran; Homayoun Sadeghi Bazargani; Mohamad Asghari Jafarabadi; Saeed Dastgiri; Parivin Sarbakhsh; Abdorasoul Safaiyan; Asghar Mohammadpoorasl

    2016-01-01

    Introduction: Competency-based education has been recommended in training and education of public health to reduce the gap between traditional teaching and the competencies required in practice. Epidemiology as a fundamental of public health science has come to attention. The aim of this study was to introduce a complementary core competency program for Master of Science (MSc) in epidemiology students in Iran. Methods: A workgroup in the department of statistics and epidemiology of Tabriz Uni...

  12. 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.

  13. 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.

  14. 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...

  15. Complementary and integrative practices inoral health: A Systematic Review

    OpenAIRE

    Filice de Barros, Nelson; University of Campinas

    2013-01-01

    Abstract Objective: To present a systematic literature review on the use of Complementary and Integrative Practices (CIP) in the field of dentistry. Methods: Randomized, controlled clinical trials (RCT) were selected from the PubMed-MEDLINE data base (2000-2010). The articles were classified according to the type of therapy, level of significance of results, impact factor and area of knowledge of the periodicals. Results: Ninety-one RCTs were included: 42(47%) are on Laser therapy, 32(35%) Ph...

  16. Supramolecular Organization of Porphyrin and Phthalocyanine by Complementary Coordination

    Institute of Scientific and Technical Information of China (English)

    Yoshiaki; Kobuke; Masakuni; Fujita; Toshimasa; Sugimura; Akiharu; Satake

    2007-01-01

    1 Results We have already established a methodology of supramolecular organization of porphyrin and phthalocyanine by complementary coordination of the imidazolyl substituent to their metal centers.Since the stability constants reached a range of 1011 to 1012 M-1 in nonpolar solvents,it allowed construction of stable structures such as special pair of photosynthetic reaction center and light-harvesting antenna complex of photosynthetic bacteria.Here,we report one-dimensional array of porphyrin for the d...

  17. Persistence and resistance as complementary bacterial adaptations to antibiotics

    OpenAIRE

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

    2016-01-01

    Abstract 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 res...

  18. The bioinformatics of psychosocial genomics in alternative and complementary medicine.

    Science.gov (United States)

    Rossi, E

    2003-06-01

    The bioinformatics of alternative and complementary medicine is outlined in 3 hypotheses that extend the molecular-genomic revolution initiated by Watson and Crick 50 years ago to include psychology in the new discipline of psychosocial and cultural genomics. Stress-induced changes in the alternative splicing of genes demonstrate how psychosomatic stress in humans modulates activity-dependent gene expression, protein formation, physiological function, and psychological experience. The molecular messengers generated by stress, injury, and disease can activate immediate early genes within stem cells so that they then signal the target genes required to synthesize the proteins that will transform (differentiate) stem cells into mature well-functioning tissues. Such activity-dependent gene expression and its consequent activity-dependent neurogenesis and stem cell healing is proposed as the molecular-genomic-cellular basis of rehabilitative medicine, physical, and occupational therapy as well as the many alternative and complementary approaches to mind-body healing. The therapeutic replaying of enriching life experiences that evoke the novelty-numinosum-neurogenesis effect during creative moments of art, music, dance, drama, humor, literature, poetry, and spirituality, as well as cultural rituals of life transitions (birth, puberty, marriage, illness, healing, and death) can optimize consciousness, personal relationships, and healing in a manner that has much in common with the psychogenomic foundations of naturalistic and complementary medicine. The entire history of alternative and complementary approaches to healing is consistent with this new neuroscience world view about the role of psychological arousal and fascination in modulating gene expression, neurogenesis, and healing via the psychosocial and cultural rites of human societies.

  19. 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.

  20. [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.

  1. Pain: A Statistical Account

    Science.gov (United States)

    Thacker, Michael A.; Moseley, G. Lorimer

    2017-01-01

    Perception is seen as a process that utilises partial and noisy information to construct a coherent understanding of the world. Here we argue that the experience of pain is no different; it is based on incomplete, multimodal information, which is used to estimate potential bodily threat. We outline a Bayesian inference model, incorporating the key components of cue combination, causal inference, and temporal integration, which highlights the statistical problems in everyday perception. It is from this platform that we are able to review the pain literature, providing evidence from experimental, acute, and persistent phenomena to demonstrate the advantages of adopting a statistical account in pain. Our probabilistic conceptualisation suggests a principles-based view of pain, explaining a broad range of experimental and clinical findings and making testable predictions. PMID:28081134

  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.

  3. Accounting Ethics - Responsibility Versus Creativity

    OpenAIRE

    2010-01-01

    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 ...

  4. 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,...

  5. 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,...

  6. Accounting information system in turkish shipbuilding industry: Special accounting applications

    OpenAIRE

    DAŞTAN, Abdulkerim; Sercan EROL

    2014-01-01

    This study is considered in an effort to analyze the accounting information system in Turkish shipbuilding industry enterprises objectively accompanied by the elements of the accounting organization which are the document, the book and the chart of accounts and to demonstrate the accounting activities which are in existence under the present circumstances in Turkey. Shipbuilding industry creates a lot of added value such as the transfer and production of new technologies, employment and forei...

  7. Accounting information system in turkish shipbuilding industry: Special accounting applications

    OpenAIRE

    DAŞTAN, Abdulkerim; Sercan EROL

    2011-01-01

    This study is considered in an effort to analyze the accounting information system in Turkish shipbuilding industry enterprises objectively accompanied by the elements of the accounting organization which are the document, the book and the chart of accounts and to demonstrate the accounting activities which are in existence under the present circumstances in Turkey. Shipbuilding industry creates a lot of added value such as the transfer and production of new technologies, employment and forei...

  8. Accounting Students’ Choice on Accounting Information Technology Careers

    OpenAIRE

    Nurul Hasanah Uswati Dewi

    2014-01-01

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

  9. High performance printed N and P-type OTFTs enabling digital and analog complementary circuits on flexible plastic substrate

    Science.gov (United States)

    Jacob, S.; Abdinia, S.; Benwadih, M.; Bablet, J.; Chartier, I.; Gwoziecki, R.; Cantatore, E.; van Roermund, A. H. M.; Maddiona, L.; Tramontana, F.; Maiellaro, G.; Mariucci, L.; Rapisarda, M.; Palmisano, G.; Coppard, R.

    2013-06-01

    This paper presents a printed organic complementary technology on flexible plastic substrate with high performance N and P-type Organic Thin Film Transistors (OTFTs), based on small-molecule organic semiconductors in solution. Challenges related to the integration of both OTFT types in a common complementary flow are addressed, showing the importance of surface treatments. Stability on single devices and on an elementary complementary digital circuit (ring oscillator) is studied, demonstrating that a robust and reliable flow with high electrical performances can be established for printed organic devices. These devices are used to manufacture several analog and digital building blocks. The design is carried out using a model specifically developed for this technology, and taking into account the parametric variability. High-frequency measurements of printed envelope detectors show improved speed performance, resulting from the high mobility of the OTFTs. In addition, a compact dynamic flip-flop and a low-offset comparator are demonstrated, thanks to availability of both n-type and p-type OTFTs in the technology. Measurement results are in good agreement with the simulations. The circuits presented establish a complete library of building blocks for the realization of a printed RFID tag.

  10. Accountability after Structural Disaggregation: Comparing Agency Accountability Arrangements

    NARCIS (Netherlands)

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

    2015-01-01

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

  11. 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…

  12. 18 CFR 367.2320 - Account 232, Accounts payable.

    Science.gov (United States)

    2010-04-01

    ... payable. This account must include all amounts payable by the service company within one year that are not... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 232, Accounts payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY...

  13. Keeping Public Officials Accountable through Dialogue: Resolving the Accountability Paradox.

    Science.gov (United States)

    Roberts, Nancy C.

    2002-01-01

    Discusses Harmon's Accountability Paradox in relation to the accountability of public officials. Promotes the use of dialogue because its advantage outweighs its cost as a mechanism of accountability when officials confront problems that defy definition and solution and when traditional solution methods have failed. (Contains 54 references.) (JOW)

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

    Science.gov (United States)

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143, Other... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  15. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Science.gov (United States)

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142, Customer... accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  16. 75 FR 54161 - National Center for Complementary and Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2010-09-03

    ... Center for Complementary and Alternative Medicine; Notice of Closed Meeting Pursuant to section 10(d) of... for Complementary and Alternative Medicine Special Emphasis Panel; NCCAM Education Panel. Date... in Complementary and Alternative Medicine, National Institutes of Health, HHS) Dated: August 30,...

  17. 77 FR 69869 - National Center for Complementary and Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2012-11-21

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary and Alternative Medicine... personal privacy. Name of Committee: National Center for Complementary and Alternative Medicine Special Emphasis Panel, PAR 12-151: Centers of Excellence for Research on Complementary Alternative Medicine...

  18. 75 FR 52357 - Request for Comment: National Center for Complementary and Alternative Medicine Draft Strategic Plan

    Science.gov (United States)

    2010-08-25

    ... for Comment: National Center for Complementary and Alternative Medicine Draft Strategic Plan ACTION: Notice. SUMMARY: The National Center for Complementary and Alternative Medicine (NCCAM) is developing its... Center for Complementary and Alternative Medicine (NCCAM) was established in 1998 with the mission...

  19. 75 FR 30039 - National Center for Complementary and Alternative Medicine; Notice of Closed Meetings

    Science.gov (United States)

    2010-05-28

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary and Alternative Medicine... of personal privacy. Name of Committee: National Center for Complementary and Alternative Medicine... Complementary and Alternative Medicine Special Emphasis Panel; RFA AT-01-001 ``Translational Tools For...

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

    DEFF Research Database (Denmark)

    Olsen, Anne G.; Dahl, Otto; Petersen, Asger Bjørn;

    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...

  1. 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.

  2. 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.

  3. Accounting fraud detection and prevention

    OpenAIRE

    DICHTLOVÁ, Anna

    2009-01-01

    The purpose, of my thesis, was to extend results of my previous thesis concerning ethics in accounting. Mainly in the field of accounting fraud detection and prevention. First, I referred to ethics in accounting, financial fraud, risks resulting from its insufficient sentencing and specific types of fraud. Secondly, I described methods of accounting fraud detection and prevention. Among others internal audit, whistleblowing, software, preventive controls, confirmation of work history and educ...

  4. 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...

  5. ACCOUNTING CONVERGENCE ON ECONOMIC CRISIS

    Directory of Open Access Journals (Sweden)

    HOLBAN ONCIOIU IONICA

    2010-12-01

    Full Text Available If normalization accounting is the process of harmonizing the presentation of financial statements, accounting methods and terminology, accounting convergence is the process by which accounting standards are developed in a way that is able to lead to the same fact or purpose, by highlighting the similarity of national - regional - international. This paper put in light the importance of the normalization and harmonization process, what its done in and what we have to do for that in Romania.

  6. 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....

  7. Monetary accounting of ecosystem services

    NARCIS (Netherlands)

    Remme, R.P.; Edens, Bram; Schröter, Matthias; Hein, Lars

    2015-01-01

    Ecosystem accounting aims to provide a better understanding of ecosystem contributions to the economy in a spatially explicit way. Ecosystem accounting monitors ecosystem services and measures their monetary value using exchange values consistent with the System of National Accounts (SNA). We pil

  8. Accounting control and organizational behaviour

    CERN Document Server

    Otley, David

    1987-01-01

    This book goes beyond the material usually included in traditional management accounting texts and provides both managers and management accountants with a simple guide to the major issues involved in developing and using accounting systems for management control. Attention is focused particularly on budgetary control systems because these form the basis for management control in most organisation of any size.

  9. 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

  10. 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…

  11. 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

  12. 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.

  13. Complementary and alternative therapies: use in pediatric pulmonary medicine.

    Science.gov (United States)

    Chung, Youngran; Dumont, Robert C

    2011-06-01

    With increased awareness of complementary/alternative medicine (CAM) and concern of potential adverse effects or limited effectiveness of conventional medications, patients and parents are looking to CAM approaches as either an alternative or as adjunct therapy, especially for chronic diseases such as asthma or cystic fibrosis. It is important that practitioners have adequate information so that patients and parents receive balanced and accurate information, especially regarding safety and potential efficacy. This review provides an overview of some of the more frequently used CAM therapies for children with chronic pulmonary disorders and summarizes the basic principles of each modality, along with efficacy and safety data.

  14. 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.

  15. Toward complementary ionic circuits: the npn ion bipolar junction transistor.

    Science.gov (United States)

    Tybrandt, Klas; Gabrielsson, Erik O; Berggren, Magnus

    2011-07-06

    Many biomolecules are charged and may therefore be transported with ionic currents. As a step toward addressable ionic delivery circuits, we report on the development of a npn ion bipolar junction transistor (npn-IBJT) as an active control element of anionic currents in general, and specifically, demonstrate actively modulated delivery of the neurotransmitter glutamic acid. The functional materials of this transistor are ion exchange layers and conjugated polymers. The npn-IBJT shows stable transistor characteristics over extensive time of operation and ion current switch times below 10 s. Our results promise complementary chemical circuits similar to the electronic equivalence, which has proven invaluable in conventional electronic applications.

  16. Speciation and bioavailability of lead in complementary medicines

    Energy Technology Data Exchange (ETDEWEB)

    Bolan, S., E-mail: Shiv.Bolan@UON.edu.au [School of Natural and Built Environments, University of South Australia, SA 5095 (Australia); Global Centre for Environmental Remediation (GCER), University of Newcastle, NSW 2308 (Australia); Naidu, R. [Global Centre for Environmental Remediation (GCER), University of Newcastle, NSW 2308 (Australia); Cooperative Research Centre for Contamination Assessment and Remediation of the Environment (CRC CARE), University of South Australia, SA 5095 (Australia); Kunhikrishnan, A. [Chemical Safety Division, Department of Agro–Food Safety, National Academy of Agricultural Science, Wanju-gun, Jeollabuk-do, 565-851 (Korea, Republic of); Seshadri, B. [Global Centre for Environmental Remediation (GCER), University of Newcastle, NSW 2308 (Australia); Ok, Y.S. [Korea Biochar Research Center & Department of Biological Environment, Kangwon National University, Chuncheon 200-701 (Korea, Republic of); Palanisami, T.; Dong, M. [Global Centre for Environmental Remediation (GCER), University of Newcastle, NSW 2308 (Australia); Clark, I. [School of Natural and Built Environments, University of South Australia, SA 5095 (Australia)

    2016-01-01

    Complementary medicines have associated risks which include toxic heavy metal(loid) and pesticide contamination. The objective of this study was to examine the speciation and bioavailability of lead (Pb) in selected complementary medicines. Six herbal and six ayurvedic medicines were analysed for: (i) total heavy metal(loid) contents including arsenic (As), cadmium (Cd), Pb and mercury (Hg); (ii) speciation of Pb using sequential fractionation and extended x-ray absorption fine structure (EXAFS) techniques; and (iii) bioavailability of Pb using a physiologically-based in vitro extraction test (PBET). The daily intake of Pb through the uptake of these medicines was compared with the safety guidelines for Pb. The results indicated that generally ayurvedic medicines contained higher levels of heavy metal(loid)s than herbal medicines with the amount of Pb much higher than the other metal(loid)s. Sequential fractionation indicated that while organic-bound Pb species dominated the herbal medicines, inorganic-bound Pb species dominated the ayurvedic medicines. EXAFS data indicated the presence of various Pb species in ayurvedic medicines. This implies that Pb is derived from plant uptake and inorganic mineral input in herbal and ayurvedic medicines, respectively. Bioavailability of Pb was higher in ayurvedic than herbal medicines, indicating that Pb added as a mineral therapeutic input is more bioavailable than that derived from plant uptake. There was a positive relationship between soluble Pb fraction and bioavailability indicating that solubility is an important factor controlling bioavailability. The daily intake values for Pb as estimated by total and bioavailable metal(loid) contents are likely to exceed the safe threshold level in certain ayurvedic medicines. This research demonstrated that Pb toxicity is likely to result from the regular intake of these medicines which requires further investigation. - Highlights: • Pb species in complementary medicines was

  17. Alternative, Complementary, and Forgotten Remedies for Atopic Dermatitis

    Directory of Open Access Journals (Sweden)

    Allison L. Goddard

    2015-01-01

    Full Text Available Atopic dermatitis, perhaps more than other dermatologic diseases, has garnered much attention in the realm of alternative medicine. This may be because its etiopathogenesis is incompletely understood, it is increasingly common, and it waxes and wanes often without clear precipitants, opening up many opportunities for misinterpretation. Herein we explore the evidence for a number of different alternative and complementary therapies, from textiles to vitamin supplements. By definition, none have enough data to be deemed “effective” in a conventional sense, but it is hopeful that some show promising evidence that may one day lead to mainstream acceptance with further research.

  18. Evidence-based Complementary and Alternative Medicine简介

    Institute of Scientific and Technical Information of China (English)

    李霄茜; 周庆辉

    2009-01-01

    Evidence-based Complementary and Alternative Medicine(eCAM,《循证补充替代医学》)于2004年创刊。ISSN:1741—427X;e—ISSN:1741—4288。此杂志为牛津大学出版社旗下的一本国际性同行评议杂志,现任主编为其创立者Edwin L.Cooper教授,杂志当前的SCI影响因子为2.535。

  19. Optical antialiasing filters based on complementary Golay codes.

    Science.gov (United States)

    Leger, J R; Schuler, J; Morphis, N; Knowlden, R

    1997-07-10

    An optical filter that has an ideal response for removing aliasing noise from a sampled imaging system is described. The all-phase filter uses complementary Golay codes to achieve an optimum low-pass transfer function with no sidelobes. A computer model shows that the optical system has the expected performance in the ideal case, but degrades somewhat with wavelength variations and image aberrations. An experimental demonstration of the filter shows the optical transfer function performance and the response to imagery with a sampled detector.

  20. 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

  1. Characterization of complementary electric field coupled resonant surfaces

    Science.gov (United States)

    Hand, Thomas H.; Gollub, Jonah; Sajuyigbe, Soji; Smith, David R.; Cummer, Steven A.

    2008-11-01

    We present angle-resolved free-space transmission and reflection measurements of a surface composed of complementary electric inductive-capacitive (CELC) resonators. By measuring the reflection and transmission coefficients of a CELC surface with different polarizations and particle orientations, we show that the CELC only responds to in-plane magnetic fields. This confirms the Babinet particle duality between the CELC and its complement, the electric field coupled LC resonator. Characterization of the CELC structure serves to expand the current library of resonant elements metamaterial designers can draw upon to make unique materials and surfaces.

  2. 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).

  3. The empowering nature of Reiki as a complementary therapy.

    Science.gov (United States)

    Nield-Anderson, L; Ameling, A

    2000-04-01

    Reiki is an ancient healing method with roots in both Chinese Medicine and Christian healing. It is a treatment used by individuals as an alternative and complement to Western medical treatment. Reiki has increased in popularity over the past decade, but remains understudied. Methodological and philosophical reasons for why it is difficult to conduct research on the efficacy of Reiki are discussed. The reasons for the increased success of Reiki as an alternative and complementary healing method in the Western world are addressed, as well as the practice of Reiki as a healing method for self and others.

  4. Universal coding for correlated sources with complementary delivery

    CERN Document Server

    Kimura, Akisato; Kuzuoka, Shigeaki

    2007-01-01

    This paper deals with a universal coding problem for a certain kind of multiterminal source coding system that we call the complementary delivery coding system. In this system, messages from two correlated sources are jointly encoded, and each decoder has access to one of the two messages to enable it to reproduce the other message. Both fixed-to-fixed length and fixed-to-variable length lossless coding schemes are considered. Explicit constructions of universal codes and bounds of the error probabilities are clarified via type-theoretical and graph-theoretical analyses. [[Keywords

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

    Directory of Open Access Journals (Sweden)

    Suhaiza Ismail

    2012-04-01

    Full Text Available 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 regression analysis, the results reveal that prior academic performance and year of study have a positive significant impact on performance while the surface approach of learning has a negative significant impact on the performance of the students. This present study mainly focused on the overall performance of the students and did not investigate the effect of the factors on the performance of the various assessment components in Management accounting course. The findings imply that the Management Accounting course should be offered to higher level non-accounting students. In addition, for completing the course with good results, the surface approach to learning should be avoided. The present study is unique as it considers the students performance in a subject that is not the main discipline of the students (i.e., accounting course for non-accounting students.

  6. Impact of maternal education about complementary feeding and provision of complementary foods on child growth in developing countries

    Directory of Open Access Journals (Sweden)

    Bhutta Zulfiqar A

    2011-04-01

    Full Text Available Abstract Background Childhood undernutrition is prevalent in low and middle income countries. It is an important indirect cause of child mortality in these countries. According to an estimate, stunting (height for age Z score Methods We conducted a systematic review of published randomized and quasi-randomized trials on PubMed, Cochrane Library and WHO regional databases. The included studies were abstracted and graded according to study design, limitations, intervention details and outcome effects. The primary outcomes were change in weight and height during the study period among children 6-24 months of age. We hypothesized that provision of complementary food and education of mother about complementary food would significantly improve the nutritional status of the children in the intervention group compared to control. Meta-analyses were generated for change in weight and height by two methods. In the first instance, we pooled the results to get weighted mean difference (WMD which helps to pool studies with different units of measurement and that of different duration. A second meta-analysis was conducted to get a pooled estimate in terms of actual increase in weight (kg and length (cm in relation to the intervention, for input into the LiST model. Results After screening 3795 titles, we selected 17 studies for inclusion in the review. The included studies evaluated the impact of provision of complementary foods (±nutritional counseling and of nutritional counseling alone. Both these interventions were found to result in a significant increase in weight [WMD 0.34 SD, 95% CI 0.11 – 0.56 and 0.30 SD, 95 % CI 0.05-0.54 respectively and linear growth [WMD 0.26 SD, 95 % CI 0.08-0.43 and 0.21 SD, 95 % CI 0.01-0.41 respectively]. Pooled results for actual increase in weight in kilograms and length in centimeters showed that provision of appropriate complementary foods (±nutritional counseling resulted in an extra gain of 0.25kg (±0.18 in weight

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

    Directory of Open Access Journals (Sweden)

    Marja J Verhoef

    2002-01-01

    Full Text Available 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 in Calgary, Alberta. A structured questionnaire containing two patient scenarios (a patient with active ulcerative colitis and a patient with inactive Crohn’s disease was completed either by an in-person interview or by a mailed questionnaire. Most respondents had seen patients with ulcerative colitis, and at least 80% of each group except pharmacists (only 10% would treat these patients or recommend treatment. Almost all chiropractors used spinal manipulation, whereas herbalists and health food store employees suggested a wide range of different treatments. Chiropractors rated their treatment as moderately effective; herbalists and health food store employees viewed their recommendations as very effective. The results with respect to the second scenario were very similar. The wide range of treatment recommendations by practitioners, who differ greatly in terms of skills, knowledge and experience, has important implications for physician-patient communication, information provision and education regarding complementary and alternative therapies.

  8. Should the use of complementary and alternative medicine be restricted?

    Directory of Open Access Journals (Sweden)

    Saikrishna Nadimpalli

    2016-10-01

    Full Text Available There is a considerable amount of doubt about the effectiveness and safety profile of complementary and alternative medicine (CAM. This review article aimed at observing the trend of use of CAM in various countries and its acceptability. It was observed that CAM was more commonly used as a form of treatment in developing countries when compared to the developed countries which may be due to the cultural and economic aspects. The major reason for restricted use of CAM in developed countries is the lack of scientific evidence and adequate studies confirming its efficacy and safety. It involves use of several natural products and body parts of animals which might not always be beneficial and cause harm not only to individual but also the environment. However, some treatments like artemisin for malaria are considered the treatment of choice. CAM is an extensive field consisting of numerous wide ranging therapies, differing in concepts and effectiveness; hence, it is very difficult to have a generalised approach while drawing conclusions about its usage. It is important that more studies are conducted comparing CAM with western medicine for scientific input on its efficacy and safety. Proper monitoring and education about CAM like Ayurveda and yoga by qualified personnel can avoid any harm and facilitate its use as a complementary treatment to western medicine, combination of these two can form a more holistic medical model for treatment. [Int J Basic Clin Pharmacol 2016; 5(5.000: 1691-1694

  9. The context and meaning of placebos for complementary medicine.

    Science.gov (United States)

    Lewith, George; Barlow, Fiona; Eyles, Caroline; Flower, Andrew; Hall, Sue; Hopwood, Val; Walker, Jan

    2009-12-01

    Calls for placebo-controlled randomised trials in complementary and alternative medicine (CAM) are entirely reasonable. However, they present major methodological problems, particularly when we understand so little about the underlying biological mechanisms involved for many of these therapies. Designing a placebo in CAM is frequently dependent on unsubstantiated assumptions about the specificity of a particular CAM intervention. In this paper we address the development and application of placebos to clinical trials of homeopathy, acupuncture, kinesiology, Chinese herbal medicine and healing. Each therapy-based vignette is authored by a researcher from the Complementary and Integrated Medicine Research Unit at the University of Southampton who has specific expertise in the field. The essential research question within this review is; can we legitimately claim to have placebos for these particular CAM interventions? In some areas of CAM the debate has become very involved and sophisticated, for instance in acupuncture but for other areas, such as healing, our understanding of placebos is currently limited and very naïve. For instance, if acupuncture is not point specific, then many so-called 'placebo-controlled' acupuncture trials are both misconceived and misleading. We have addressed this debate in what we hope is a thoughtful and rigorous manner with a view to developing realistic, reliable and credible placebos for randomised controlled studies when and where possible. However, our conclusions suggest that we are some way from developing valid, credible and reliable placebos for most CAM therapies.

  10. [Touching cancer: shiatsu as complementary treatment to support cancer patients].

    Science.gov (United States)

    Argash, Oz; Caspi, Opher

    2008-01-01

    In recent years there has been an increase in the interest of cancer patients in receiving complementary medicine therapies as supportive measures to cure the disease. In response, medical units that combine conventional and complementary medicine (integrative medicine) have been established in leading cancer centers worldwide. In Israel, a special integrative medicine unit that combines mind-body, Chinese medicine, nutrition, herbs, supplements, and manual therapies (such as shiatsu) before, during and after conventional anti-cancer therapies has been established as an integral part of the Davidoff Comprehensive Cancer Center in 2006. Shiatsu represents a group of manual therapeutic techniques, including acupressure. Shiatsu offers cancer patients a non-pharmacologic method to relieve symptoms and improve quality of life throughout the course of illness. Research indicates that acupressure is relatively effective and safe for common cancer-related symptoms such as nausea, vomiting and insomnia. In our experience, shiatsu is also relatively effective and safe for other common symptoms such as fatigue, muscular pain and body image dissatisfaction. Yet, insufficient evidence exists to delineate the best means by which shiatsu and other manual therapies could or should be integrated into routine cancer care. The purpose of the present paper is to describe what is currently known about this topic in order to support decision-making that is based on facts, rather than on myths and misconceptions. We call for more research that examines the effectiveness and safety of shiatsu and other manual therapies in the care of cancer patients.

  11. Orthogonal Ambipolar Semiconductor Nanostructures for Complementary Logic Gates.

    Science.gov (United States)

    Huang, Weiguo; Markwart, Jens C; Briseno, Alejandro L; Hayward, Ryan C

    2016-09-27

    We report orthogonal ambipolar semiconductors that exhibit hole and electron transport in perpendicular directions based on aligned films of nanocrystalline "shish-kebabs" containing poly(3-hexylthiophene) (P3HT) and N,N'-di-n-octyl-3,4,9,10-perylenetetracarboxylic diimide (PDI) as p- and n-type components, respectively. Polarized optical microscopy, scanning electron microscopy, and X-ray diffraction measurements reveal a high degree of in-plane alignment. Relying on the orientation of interdigitated electrodes to enable efficient charge transport from either the respective p- or n-channel materials, we demonstrate semiconductor films with high anisotropy in the sign of charge carriers. Films of these aligned crystalline semiconductors were used to fabricate complementary inverter devices, which exhibited good switching behavior and a high noise margin of 80% of 1/2 Vdd. Moreover, complementary "NAND" and "NOR" logic gates were fabricated and found to exhibit excellent voltage transfer characteristics and low static power consumption. The ability to optimize the performance of these devices, simply by adjusting the solution concentrations of P3HT and PDI, makes this a simple and versatile method for preparing ambipolar organic semiconductor devices and high-performance logic gates. Further, we demonstrate that this method can also be applied to mixtures of PDI with another conjugated polymer, poly[2,5-bis(3-tetradecylthiophen-2-yl)thieno[3,2-b]thiophene]) (PBTTT), with better hole transport characteristics than P3HT, opening the door to orthogonal ambipolar semiconductors with higher performance.

  12. 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.

  13. 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.

  14. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2011-12-27

    ... Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost,'' and CAS 413, ``Adjustment and... the cost accounting standards governing measurement, assignment, and allocation of costs to contracts... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must...

  15. Accounting Students’ Choice on Accounting Information Technology Careers

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2014-12-01

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

  16. Traditional Chinese Medicine Playing a More Important Role in the World's Complementary Medicine Research——Minutes of the 3rd International Congress on Complementary Medicine Research

    Institute of Scientific and Technical Information of China (English)

    FEI Yu-tong; LIU Jian-ping

    2008-01-01

    @@ Outline The 3rd Intemational Congress on Complementary Medicine Research(ICCMR 2008)was held on 29-31 March,2008 in Sydney,Australia.More than 550 participants from over 30 countries in the diverse field of complementary medicine attended this great event.

  17. 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.

  18. A fundamentalist perspective on accounting and implications for accounting

    Directory of Open Access Journals (Sweden)

    Guohua Jiang

    2013-12-01

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

  19. 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

  20. 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

  1. 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...

  2. Tax accounting - IFRS IAS 12: Voor accountants, controllers en fiscalisten

    NARCIS (Netherlands)

    Naarding, E.W.J.; Langendijk, H.P.A.J.

    2010-01-01

    Deel 7 van de reeks 'Tax Assurance in beeld' is een werkboek dat vraagstukken bevat om de technische aspecten van IAS 12 Income Taxes van de International Accounting Standards Board (IASB) te oefenen. Het boek is bedoeld voor accountants, controllers en fiscalisten die zich willen bekwamen in de tec

  3. 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. 

  4. Tax accounting - IFRS IAS 12 : Voor accountants, controllers en fiscalisten

    NARCIS (Netherlands)

    Naarding, E.; Langendijk, H.P.A.J.

    2010-01-01

    Deel 7 van de reeks 'Tax Assurance in beeld' is een werkboek dat vraagstukken bevat om de technische aspecten van IAS 12 Income Taxes van de International Accounting Standards Board (IASB) te oefenen. Het boek is bedoeld voor accountants, controllers en fiscalisten die zich willen bekwamen in de tec

  5. Social accountability of medical education

    DEFF Research Database (Denmark)

    Lindgren, Stefan; Karle, Hans

    2011-01-01

    Medical doctors constitute a profession which embraces trust from and accountability to society. This responsibility extends to all medical educational institutions. Social accountability of medical education means a willingness and ability to adjust to the needs of patients and health care systems...... accountability of medical education must be included in all accreditation processes at all levels. The global standards programme by World Federation for Medical Education (WFME) provides tools for national or regional accreditation but also guidance for reforms and quality improvement. The standards are used....... In 2011, a revision of the standards for undergraduate education has been instituted. Strengthening of aspects on social accountability of medical education will be a particular concern....

  6. Order Fulfillment and Accounting System

    Data.gov (United States)

    National Archives and Records Administration — OFAS is the financial management system that tracks and provides accounting of customer service requests for reproductions of National Archives and Records...

  7. Corporate Accounting Policy Efficiency Improvement

    Directory of Open Access Journals (Sweden)

    Elena K. Vorobei

    2013-01-01

    Full Text Available 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 selected methods on corporate income tax rates and corporate property tax rates was traced and tax recovery was estimated.

  8. Global Credit Crunch and Accounting

    Directory of Open Access Journals (Sweden)

    Haluk BENGÜ

    2015-12-01

    Full Text Available 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 generally accepted accounting principles, the prevalent accounting approaches, methods and practices, the regulations on accounting, accounting audit and any relevant professional or legal regulation and accounting culture and values? The objective of this communiqué is to open the above-mentioned questions up for discussion. The answers to these questions are quite important, in that they will provide clues that can be used to shape the future of accounting and auditing. This study is expected to be inspirational for further empirical studies to be carried out in this domain.

  9. American Academy of Pediatrics. The use of complementary and alternative medicine in pediatrics.

    Science.gov (United States)

    Kemper, Kathi J; Vohra, Sunita; Walls, Richard

    2008-12-01

    The American Academy of Pediatrics is dedicated to optimizing the well-being of children and advancing family-centered health care. Related to these goals, the American Academy of Pediatrics recognizes the increasing use of complementary and alternative medicine in children and, as a result, the need to provide information and support for pediatricians. From 2000 to 2002, the American Academy of Pediatrics convened and charged the Task Force on Complementary and Alternative Medicine to address issues related to the use of complementary and alternative medicine in children and to develop resources to educate physicians, patients, and families. One of these resources is this report describing complementary and alternative medicine services, current levels of utilization and financial expenditures, and associated legal and ethical considerations. The subject of complementary and alternative medicine is large and diverse, and consequently, an in-depth discussion of each method of complementary and alternative medicine is beyond the scope of this report. Instead, this report will define terms; describe epidemiology; outline common types of complementary and alternative medicine therapies; review medicolegal, ethical, and research implications; review education and training for complementary and alternative medicine providers; provide resources for learning more about complementary and alternative medicine; and suggest communication strategies to use when discussing complementary and alternative medicine with patients and families.

  10. Complementary and alternative medicine for sleep disturbances in older adults.

    Science.gov (United States)

    Gooneratne, Nalaka S

    2008-02-01

    Complementary and alternative medicines (CAM) are frequently used for the treatment of sleep disorders, but in many cases patients do not discuss these therapies directly with their health care provider. There is a growing body of well-designed clinical trials using CAM that have shown the following: (1) Melatonin is an effective agent for the treatment of circadian phase disorders that affect sleep; however, the role of melatonin in the treatment of primary or secondary insomnia is less well established. (2) Valerian has shown a benefit in some, but not all clinical trials. (3) Several other modalities, such as Tai Chi, acupuncture, acupressure, yoga, and meditation have improved sleep parameters in a limited number of early trials. Future work examining CAM has the potential to significantly add to our treatment options for sleep disorders in older adults.

  11. 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.

  12. Complicated cholecystitis: the complementary roles of sonography and computed tomography.

    Science.gov (United States)

    Charalel, Resmi A; Jeffrey, R Brooke; Shin, Lewis K

    2011-09-01

    Acute cholecystitis is a common cause of abdominal pain in the Western world. Unless treated promptly, patients with acute cholecystitis may develop complications such as gangrenous, perforated, or emphysematous cholecystitis. Because of the increased morbidity and mortality of complicated cholecystitis, early diagnosis and treatment are essential for optimal patient care. Nevertheless, complicated cholecystitis may pose significant challenges with cross-sectional imaging, including sonography and computed tomography (CT). Interpreting radiologists should be familiar with the spectrum of sonographic findings seen with complicated cholecystitis and as well as understand the complementary role of CT. Worrisome imaging findings for complicated cholecystitis include intraluminal findings (sloughed mucosa, hemorrhage, abnormal gas), gallbladder wall abnormalities (striations, asymmetric wall thickening, abnormal gas, loss of sonoreflectivity and contrast enhancement), and pericholecystic changes (echogenic fat, pericholecystic fluid, abscess formation). Finally, diagnosis of complicated cholecystitis by sonography and CT can guide alternative treatments including minimally invasive percutaneous and endoscopic options.

  13. 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.

  14. 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.

  15. Complementary and alternative (CAM) dietary therapies for cancer.

    Science.gov (United States)

    Weitzman, Sheila

    2008-02-01

    Complementary and alternative (CAM) therapies include a wide spectrum of dietary practices, some of which are claimed to cure cancer. Observational studies have shown consistently that predominantly plant-based diets reduce the risk for some adult type cancers such as breast cancer and prostate cancer. These studies form the basis of the American Cancer Society (ACS) nutritional guidelines. Many CAM diets prescribe a similar low fat, high fiber, high fruit and vegetable type diet, but also add detoxification and many different supplements to the basic diet which is then claimed to cure cancer. The potential advantages and disadvantages of CAM diets are discussed. Many aspects can be potentially harmful, particularly to the child with cancer. Advantages include involvement of the child and family in decision-making and care. There is no evidence to support the claims that CAM dietary therapies cure cancer.

  16. Complementary and alternative medicine use in a pediatric neurology clinic.

    Science.gov (United States)

    Aburahma, Samah K; Khader, Yousef S; Alzoubi, Karem; Sawalha, Noor

    2010-08-01

    To evaluate the frequency and determinants of complementary and alternative medicine (CAM) use in children attending a pediatric neurology clinic in North Jordan, a parent completed questionnaire survey of children attending the pediatric neurology clinic at King Abdullah University Hospital from March to July 2008 was conducted. A review of 176 completed questionnaires showed that 99 parents (56%) had used CAM for their child's specific neurological illness. The most common modalities were prayer/reciting the Quran (77%), religious healers (30%), massage with olive oil (32%), and consumption of honey products (29%). The most common reason was religious beliefs in 68%. None reported lack of trust in conventional medicine as the reason behind seeking CAM. Factors significantly associated with CAM use were speech delay, belief in its usefulness, father's age more than 30 years, and mothers with education less than high school. CAM had a supplementary role in relation to traditional western medicine use.

  17. Use of complementary/alternative medicine among paediatric patients

    DEFF Research Database (Denmark)

    Madsen, Hanne; Andersen, Susie; Nielsen, Rasmus Gaardskaer

    2003-01-01

    Hospital during a 2 week period in the autumn of 2001 were asked to participate. In total, 622 (92%) patients participated. The data were collected in an interviewer administered questionnaire during a short structured interview with the patient and parents. CAM was divided into herbal medicine (herbal......UNLABELLED: The use of complementary/alternative medicine (CAM) is increasing. The aim was to characterise the use of CAM among patients in a paediatric department. All patients (aged 0-18 years), out-patients or hospitalised, in contact with the Department of Paediatrics, Odense University...... patients suffering from gastrointestinal diseases or hospitalised for observation. More than 50% of the users experienced positive effects and 6% had side-effects from AM. Of the CAM users, 11% or 2% of the total paediatric population used CAM instead of conventional medicines. CONCLUSION...

  18. Electroinductive waves in chains of complementary metamaterial elements

    Science.gov (United States)

    Beruete, M.; Falcone, F.; Freire, M. J.; Marqués, R.; Baena, J. D.

    2006-02-01

    Electronductive waves supported by chains of resonators drilled on a metallic plate are presented. Propagation of energy comes as a consequence of the electric coupling between these resonators. Therefore, these waves are termed as electroinductive waves. They can be interpreted as the dual counterpart of the so-called magnetoinductive waves, which are due to the mutual inductances along chains of resonators. In order to show their existence, some electromagnetic simulations and experiments have been carried out, using as resonators the complementary particle of the split ring resonator. The reported result opens the way to a high variety of applications in one- and two-dimensional devices, such as transducers, delay lines, bends, power dividers, couplers, antennas, lenses, etc.

  19. Scaling carbon nanotube complementary transistors to 5-nm gate lengths

    Science.gov (United States)

    Qiu, Chenguang; Zhang, Zhiyong; Xiao, Mengmeng; Yang, Yingjun; Zhong, Donglai; Peng, Lian-Mao

    2017-01-01

    High-performance top-gated carbon nanotube field-effect transistors (CNT FETs) with a gate length of 5 nanometers can be fabricated that perform better than silicon complementary metal-oxide semiconductor (CMOS) FETs at the same scale. A scaling trend study revealed that the scaled CNT-based devices, which use graphene contacts, can operate much faster and at much lower supply voltage (0.4 versus 0.7 volts) and with much smaller subthreshold slope (typically 73 millivolts per decade). The 5-nanometer CNT FETs approached the quantum limit of FETs by using only one electron per switching operation. In addition, the contact length of the CNT CMOS devices was also scaled down to 25 nanometers, and a CMOS inverter with a total pitch size of 240 nanometers was also demonstrated.

  20. The Problem of Complementary and Alternative Medicine Use Today

    DEFF Research Database (Denmark)

    MacArtney, John; Wahlberg, Ayo

    2014-01-01

    Commentators like Goldacre, Dawkins, and Singh and Ernst are worried that the rise in complementary and alternative medicine (CAM) represents a flight from science propagated by enemies of reason. We outline what kind of problem CAM use is for these commentators and find that users of CAM...... are constituted as duped, ignorant, irrational, or immoral to explain CAM use. However, this form of problematization can be described as a flight from social science. We explore CAM use in light of the rigorous and robust social scientific body of knowledge. By pointing to the push and pull factors, CAM user......’s experiences of their body, and the problem of patient choice in CAM use, we summarize some of the key findings made by social scientists and show how they trouble many of the reasoned assumptions about CAM use....

  1. Use of Complementary Health Approaches in Individuals With Parkinson's Disease.

    Science.gov (United States)

    Shin, Ju Young; Pohlig, Ryan T; Habermann, Barbara

    2017-02-01

    Parkinson's disease (PD) is neurodegenerative and requires ongoing therapy. The purpose of the current study was two-fold: to (a) describe the prevalence, types, and associated factors of complementary health approaches (CHA) used in individuals with PD; and (b) explore reasons for CHA use. A self-administered, cross-sectional survey was used. The response rate was 61.9% (N = 135), and 74.1% of participants used CHA for either PD or general health. The most widely used CHA included exercise, yoga, massage, vitamins, coenzyme Q10, and coconut oil. Higher levels of education and treatment by a movement disorder specialist were significantly related to CHA use. Nurses and other health care professionals may have a role in providing safe care for individuals with PD. Further studies on effectiveness and safety of commonly used CHA are warranted. [Journal of Gerontological Nursing, 43(2), 46-54.].

  2. 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

    2012-07-11

    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.

  3. 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.

  4. PHM-Ethics and ETICA: complementary approaches to ethical assessment.

    Science.gov (United States)

    Mittelstadt, Brent; Stahl, Bernd; Fairweather, Ben

    2013-01-01

    The chapter undertakes a comparison of different approaches to the ethical assessment of novel technologies by looking at two recent research projects. ETICA was a FP7 sister project to PHM-Ethics, responsible for identification and ethical evaluation of information and communication technologies emerging in the next 10-15 years. The aims, methods, outcomes and recommendations of ETICA are compared to those of PHM-Ethics, with identification of linkages and similar findings. A relationship is identified between the two projects, in which the assessment methodologies developed in the projects are shown to operate at separate, but complementary levels. ETICA sought to reform EU ethics governance for emerging ICTs. The outcomes of PHM-Ethics are analyzed within the policy recommendations of ETICA, which demonstrate how the PHM-Ethics toolbox can contribute to ethics governance reform and context-sensitive ethical assessment of the sort called for by ETICA.

  5. Complementary and Alternative Exercises for Management of Osteoarthritis

    Directory of Open Access Journals (Sweden)

    Ming-Chien Chyu

    2011-01-01

    Full Text Available Osteoarthritis (OA is a chronic condition characterized by degeneration of cartilage and its underlying bone within a joint. With no cure currently available, the goals of treating OA are to alleviate pain, maintain, or improve joint mobility, increase the muscle strength of the joints, and minimize the disabling effects of the disease. Recent research has suggested that complementary and alternative medicine (CAM exercises may improve OA symptoms. This paper covers CAM mind-body exercises—Tai Chi, qigong, and yoga—for OA management and evaluates their benefits in pain reduction, muscle strength, physical function, stiffness, balance, fear of falling, self-efficacy, quality of life, and psychological outcomes in patients with OA, based on randomized controlled trials published. Findings from the literature suggest that CAM exercises demonstrate considerable promise in the management of OA. Future studies require rigorous randomized controlled trials with larger sample sizes.

  6. 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.

  7. Hair: a complementary source of bioanalytical information in forensic toxicology.

    Science.gov (United States)

    Barroso, Mário; Gallardo, Eugenia; Vieira, Duarte Nuno; López-Rivadulla, Manuel; Queiroz, João António

    2011-01-01

    Hair has been used for years in the assessment and documentation of human exposure to drugs, as it presents characteristics that make it extremely valuable for this purpose, namely the fact that sample collection is performed in a noninvasive manner, under close supervision, the possibility of collecting a specimen reflecting a similar timeline in the case of claims or suspicion of a leak in the chain of custody, and the increased window of detection for the drugs. For these reasons, testing for drugs in hair provides unique and useful information in several fields of toxicology, from which the most prominent is the possibility of studying individual drug use histories by means of segmental analysis. This paper will review the unique role of hair as a complementary sample in documenting human exposure to drugs in the fields of clinical and forensic toxicology and workplace drug testing.

  8. 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.

  9. Thermal property measurement of thin fibers by complementary methods

    Science.gov (United States)

    Munro, Troy Robert

    To improve measurement reliability and repeatability and resolve the orders of magnitude discrepancy between the two different measurements (via reduced model transient electrothermal and lock-in IR thermography), this dissertation details the development of three complementary methods to accurately measure the thermal properties of the natural and synthetic Nephila (N.) clavipes spider dragline fibers. The thermal conductivity and diffusivity of the dragline silk of the (N.) clavipes spider has been characterized by one research group to be 151-416 W m-1 K-1 and 6.4-12.3 x 10-5 m2 s -1, respectively, for samples with low to high strains (zero to 19.7%). Thermal diffusivity of the dragline silk of a different spider species, Araneus diadematus, has been determined by another research group as 2 x 10-7 m2 s-1 for un-stretched silk. This dissertation seeks to resolve this discrepancy by three complementary methods. The methods detailed are the transient electrothermal technique (in both reduced and full model versions), the 3o method (for both current and voltage sources), and the non-contact, photothermal, quantum-dot spectral shape-based fluorescence thermometry method. These methods were also validated with electrically conductive and non-conductive fibers. The resulting thermal conductivity of the dragline silk is 1.2 W m-1 K-1, the thermal diffusivity is 6 x 10-7 m2 s -1 and the volumetric heat capacity is 2000 kJ m-3 K-1, with an uncertainty of about 12% for each property.

  10. Tibetan medicine: a complementary science of optimal health.

    Science.gov (United States)

    Loizzo, Joseph J; Blackhall, Leslie J; Rapgay, Lobsang

    2009-08-01

    Traditional medical systems are challenging because their theories and practices strike many conventionally trained physicians and researchers as incomprehensible. Should modern medicine dismiss them as unscientific, view them as sources of alternatives hidden in a matrix of superstition, or regard them as complementary sciences of medicine? We make the latter argument using the example of Tibetan medicine. Tibetan medicine is based on analytic models and methods that are rationally defined, internally coherent, and make testable predictions, meeting current definitions of "science." A ninth century synthesis of Indian, Chinese, Himalayan, and Greco-Persian traditions, Tibetan medicine is the most comprehensive form of Eurasian healthcare and the world's first integrative medicine. Incorporating rigorous systems of meditative self-healing and ascetic self-care from India, it includes a world-class paradigm of mind/body and preventive medicine. Adapting the therapeutic philosophy and contemplative science of Indian Buddhism to the quality of secular life and death, it features the world's most effective systems of positive and palliative healthcare. Based on qualitative theories and intersubjective methods, it involves predictions and therapies shown to be more accurate and effective than those of modern medicine in fields from physiology and pharmacology to neuroscience, mind/body medicine, and positive health. The possibility of complementary sciences follows from the latest view of science as a set of tools--instruments of social activity based on learned agreement in aims and methods--rather than as a monolith of absolute truth. Implications of this pluralistic outlook for medical research and practice are discussed.

  11. Complementary medicine in palliative care and cancer symptom management.

    Science.gov (United States)

    Mansky, Patrick J; Wallerstedt, Dawn B

    2006-01-01

    Complementary and alternative medicine (CAM) use among cancer patients varies according to geographical area, gender, and disease diagnosis. The prevalence of CAM use among cancer patients in the United States has been estimated to be between 7% and 54%. Most cancer patients use CAM with the hope of boosting the immune system, relieving pain, and controlling side effects related to disease or treatment. Only a minority of patients include CAM in the treatment plan with curative intent. This review article focuses on practices belonging to the CAM domains of mind-body medicine, CAM botanicals, manipulative practices, and energy medicine, because they are widely used as complementary approaches to palliative cancer care and cancer symptom management. In the area of cancer symptom management, auricular acupuncture, therapeutic touch, and hypnosis may help to manage cancer pain. Music therapy, massage, and hypnosis may have an effect on anxiety, and both acupuncture and massage may have a therapeutic role in cancer fatigue. Acupuncture and selected botanicals may reduce chemotherapy-induced nausea and emesis, and hypnosis and guided imagery may be beneficial in anticipatory nausea and vomiting. Transcendental meditation and the mindfulness-based stress reduction can play a role in the management of depressed mood and anxiety. Black cohosh and phytoestrogen-rich foods may reduce vasomotor symptoms in postmenopausal women. Most CAM approaches to the treatment of cancer are safe when used by a CAM practitioner experienced in the treatment of cancer patients. The potential for many commonly used botanical to interact with prescription drugs continues to be a concern. Botanicals should be used with caution by cancer patients and only under the guidance of an oncologist knowledgeable in their use.

  12. [Cranial osteopathy as a complementary treatment of postural plagiocephaly].

    Science.gov (United States)

    Amiel-Tison, C; Soyez-Papiernik, E

    2008-06-01

    For the majority of neonates and young infants, appropriate postures and standard physiotherapy succeed in preventing or correcting acquired cranial deformations (fetal due to restricted mobility in utero or postnatal secondary to exclusive dorsal decubitus). However in some cases, when postural management is not efficient, pediatricians will be asked by the parents about the potential benefits of osteopathy. What is osteopathic treatment? At first, diagnostic palpation will identify which suture is normally mobile with the respiratory cycle, and which has limited or absent mobility secondary to abnormal postures. Later on, the goal of the therapeutic phase is to mobilise impaired sutures, by various gentle maneuvers depending on the topography of the impairment. The treatment is not restricted to the skull but extended to the spine, pelvis and lower extremities which contribute to the deformative sequence. Osteopathic treatment belongs to complementary medicine, therefore demonstration of its scientific value and favorable results have to be provided. Based on randomized studies, the answer is yes, it significantly decreases the degree of asymmetry. Do postural deformations matter to the development of an healthy infant? It seems that the prejudice is not only esthetic but also functional, however more research is necessary. In conclusion, pediatricians should be more aware of the method and expectations: major deformative sequence since birth and increasing deformations despite preventive postures and standard physiotherapy are reasonable indications for such complementary treatment. "Preventive" osteopathy in maternity is not justified. Moreover osteopathy has no place in the treatment of craniosynostosis ; the latter belong to malformations, completely distinct from postural deformations.

  13. Financial assistance: the order reflected in accounting and tax accounting

    Directory of Open Access Journals (Sweden)

    I.М. Vygivska

    2016-07-01

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

  14. Revised Accounting for Business Combinations

    Science.gov (United States)

    Wilson, Arlette C.; Key, Kimberly

    2008-01-01

    The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards No. 141 (Revised 2007) Business Combinations. The object of this Statement is to improve the relevance, representational faithfulness, and comparability of reported information about a business combination and its effects. This Statement…

  15. Public accountability procedures in Denmark

    DEFF Research Database (Denmark)

    Jamison, Andrew; Møhl, Terkel

    2004-01-01

    The article raises questions as - who is responsible for environmental and tehnological policy in Denmark? And how are those 'policymakers' made accountable to the public for their decisions?......The article raises questions as - who is responsible for environmental and tehnological policy in Denmark? And how are those 'policymakers' made accountable to the public for their decisions?...

  16. 77 FR 40253 - Reserve Account

    Science.gov (United States)

    2012-07-09

    ... requirement for a reserve account analysis will be used for new construction rental housing funded under... affect reserve account requirements of new construction rental housing funded under Sections 515 RRH or... response to this comment. 2. Increasing the Reserve Fund Requirement in excess of 1 percent, addressing...

  17. Green accounts & day high schools

    DEFF Research Database (Denmark)

    Jørgensen, Michael Søgaard

    1997-01-01

    The arcticle presents the concept of green accounts and describes how it can be used in the daily work and the teaching at day high schools.......The arcticle presents the concept of green accounts and describes how it can be used in the daily work and the teaching at day high schools....

  18. Enhancing accountability in the cloud

    NARCIS (Netherlands)

    Jaatun, M.; Pearson, S.; Gittler, F.; Leenes, Ronald; van der Zwet, Maartje

    2016-01-01

    This article focuses on the role of accountability within information management, particularly in cloud computing contexts. Key to this notion is that an accountable Cloud Provider must demonstrate both willingness and capacity for being a responsible steward of other people's data. More generally,

  19. Careers for Women in Accounting

    Science.gov (United States)

    Rayburn, Letricia Gayle

    1976-01-01

    This survey showed that most accounting firms are either actively trying to solve the problem of discrimination or are at least interested in seeking solutions. Some companies indicated that they would hire more women college graduates if they were qualified accountants. (Author)

  20. Accounting Experiences in Collaborative Learning

    Science.gov (United States)

    Edmond, Tracie; Tiggeman, Theresa

    2009-01-01

    This paper discusses incorporating collaborative learning into accounting classes as a response to the Accounting Education Change Commission's call to install a more active student learner in the classroom. Collaborative learning requires the students to interact with each other and with the material within the classroom setting. It is a…

  1. Maken accountants systematisch onbewuste beoordelingsfouten?

    NARCIS (Netherlands)

    Meijs, K. (Koert); Grinsven, J.H.M. (Jürgen)

    2014-01-01

    Harvard Business Review auteurs Bazerman, Loewenstein en Moore stellen in hun artikel “Why good accountants do bad audits” (2002) dat het werkelijke probleem bij accountantscontroles niet zit in bewuste fraude door accountants maar schuilt in onbewuste beoordelingsfouten. Zij beroepen zich enerzijds

  2. An Accounting International Experience Course

    Science.gov (United States)

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

    2010-01-01

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

  3. Better environment with green accounts ?

    DEFF Research Database (Denmark)

    Jørgensen, Michael Søgaard

    1998-01-01

    The article discusses the prerequisites for environmental improvement through green accounts. Examples are given for the use within the work of food production, cleaning and education.......The article discusses the prerequisites for environmental improvement through green accounts. Examples are given for the use within the work of food production, cleaning and education....

  4. Open Book Professional Accountancy Examinations

    Science.gov (United States)

    Rowlands, J. E.; Forsyth, D.

    2006-01-01

    This article describes the structure and rationale for an open-book approach in professional accountancy examinations. The concept of knowledge management and the recognition that some knowledge ought to be embedded in the minds of professional accountants while other knowledge ought to be readily accessible and capable of application forms the…

  5. GASB's Basis of Accounting Project.

    Science.gov (United States)

    Kovlak, Daniel L.

    1986-01-01

    In July 1984, the Governmental Accounting Standards Board began its "Measurement Focus/Basis of Accounting" project, which addresses measurement issues and revenue and expenditure recognition problems involving governmental funds. This article explains the project's background, alternatives discussed by the board, and tentative conclusions and…

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

    Directory of Open Access Journals (Sweden)

    Lucian Cernuşca

    2015-01-01

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

  7. Accounts that matter and count

    DEFF Research Database (Denmark)

    Elkjær, Bente; Brandi, Ulrik

    In the paper, we propose that professional accountability and textual enactments hereof can be understood within the field of organisational learning. This means that professional accountability is not only a matter of legitimate knowledge and a responsible identity but also of organising work....... In this pursuit, we are inspired by the dilemma in the literature on professionals as an occupational group safeguarding societal accountable knowledge, and professionals entering enterprises and the organisational professionalism that follows from these movements. We are aware that not all may accept...... that management consultants as professionals but stretching the case may, nevertheless, make us see similar issues for other groups of more acknowledged professionals. Taking professional accountability into work and enterprises makes it possible for us to highlight that professional accountability...

  8. FROM TRADITIONAL ACCOUNTING TO KNOWLEDGE BASED ACCOUNTING ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    NICOLETA RADNEANTU

    2010-01-01

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

  9. Professional accounting media - accountants handing over control to the system

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2010-01-01

    to place substantial trust in the software. The paper relates these changes to trends in contemporary social practices, and reflects in the light of recent events in the financial markets and global economy more generally. Originality/value - This paper contributes by adding more insight to the diffusion...... and the social practice of management accounting; in particular, whether these adverts are producing an image of management accountants who are in control of their management accounting system or who are controlled by it. The paper also discusses whether these adverts reflect changes in broader social practices...

  10. 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...

  11. Challenges of Environmental Management Accounting –- Current Accounting Practices

    Directory of Open Access Journals (Sweden)

    Prof. Ph.D. Gheorghe Popescu

    2008-12-01

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

  12. Complementary medicine as a path toward empowerment of Arab-Palestinian women in Israel.

    Science.gov (United States)

    Popper-Giveon, Ariela; Keshet, Yael

    2015-01-01

    Arab-Palestinians in Israel compose a traditional minority population that previously relied on traditional folk medicine and religious healing. Today some among this minority population are adopting imported complementary medicine. We interviewed Arab-Palestinians of the first generation of complementary medicine practitioners. Their decision to study complementary medicine constitutes a path toward empowerment, providing healers with an aura of modernity, enabling integration into the predominantly Jewish Israeli medical establishment to gain professional recognition as experts, and to acquire a sense of belonging. Practicing complementary medicine provides financial independence, liberation, and self-fulfillment and an opportunity to help female patients break through constraining barriers.

  13. Regional Variation in Use of Complementary Health Approaches by U.S. Adults

    Science.gov (United States)

    ... Nonvitamin, nonmineral dietary supplements, chiropractic or osteopathic manipulation, yoga, and massage therapy were the most common complementary health approaches used in 2012. The use of nonvitamin, ...

  14. 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.

  15. Epistemic cultures in complementary medicine: knowledge-making in university departments of osteopathy and Chinese medicine

    Science.gov (United States)

    Brosnan, Caragh

    2016-01-01

    ABSTRACT There is increasing pressure on complementary and alternative medicine (CAM) to follow the evidence-based approach promoted in allied health and medicine, in which the randomised control trial represents the evidence gold standard. However, many CAM advocates see these methods as undermining the holism of CAM practice. This paper explores how such tensions are managed in CAM university departments – settings in which particular forms of knowledge and evidence are given ‘official’ imprimatur by CAM educators and researchers. By comparing two types of CAM, the paper also unpacks differences within this broad category, asking whether CAM academic disciplines comprise different ‘epistemic cultures’ (Knorr-Cetina, K. (1999). Epistemic cultures: How the sciences make knowledge. Cambridge, MA: Harvard University Press). Interviews were conducted with 20 lecturers in Chinese medicine and osteopathy, across five Australian universities, and augmented with observation in two degree programs. Findings reveal contrasting ontological and epistemological perspectives between the two academic fields. Chinese medicine lecturers had largely adopted bioscientific models of research, typically conducting laboratory work and trials, although teaching included traditional theories. Osteopathy academics were more critical of dominant approaches and were focused on reframing notions of evidence to account for experiences, with some advocating qualitative research. The study illustrates CAM’s ‘epistemic disunity’ while also highlighting the particular challenges facing academic CAM.

  16. Accurate geometry scalable complementary metal oxide semiconductor modelling of low-power 90 nm amplifier circuits

    Directory of Open Access Journals (Sweden)

    Apratim Roy

    2014-05-01

    Full Text Available This paper proposes a technique to accurately estimate radio frequency behaviour of low-power 90 nm amplifier circuits with geometry scalable discrete complementary metal oxide semiconductor (CMOS modelling. Rather than characterising individual elements, the scheme is able to predict gain, noise and reflection loss of low-noise amplifier (LNA architectures made with bias, active and passive components. It reduces number of model parameters by formulating dependent functions in symmetric distributed modelling and shows that simple fitting factors can account for extraneous (interconnect effects in LNA structure. Equivalent-circuit model equations based on physical structure and describing layout parasites are developed for major amplifier elements like metal–insulator–metal (MIM capacitor, spiral symmetric inductor, polysilicon (PS resistor and bulk RF transistor. The models are geometry scalable with respect to feature dimensions, i.e. MIM/PS width and length, outer-dimension/turns of planar inductor and channel-width/fingers of active device. Results obtained with the CMOS models are compared against measured literature data for two 1.2 V amplifier circuits where prediction accuracy for RF parameters (S(21, noise figure, S(11, S(22 lies within the range of 92–99%.

  17. Numerical modeling of the thermoelectric cooler with a complementary equation for heat circulation in air gaps

    Science.gov (United States)

    Fang, En; Wu, Xiaojie; Yu, Yuesen; Xiu, Junrui

    2017-01-01

    In this paper, a numerical model is developed by combining thermodynamics with heat transfer theory. Taking inner and external multi-irreversibility into account, it is with a complementary equation for heat circulation in air gaps of a steady cooling system with commercial thermoelectric modules operating in refrigeration mode. With two modes concerned, the equation presents the heat flowing through air gaps which forms heat circulations between both sides of thermoelectric coolers (TECs). In numerical modelling, a TEC is separated as two temperature controlled constant heat flux reservoirs in a thermal resistance network. In order to obtain the parameter values, an experimental apparatus with a commercial thermoelectric cooler was built to characterize the performance of a TEC with heat source and sink assembly. At constant power dissipation, steady temperatures of heat source and both sides of the thermoelectric cooler were compared with those in a standard numerical model. The method displayed that the relationship between Φf and the ratio Φ_{c}'/Φ_{c} was linear as expected. Then, for verifying the accuracy of proposed numerical model, the data in another system were recorded. It is evident that the experimental results are in good agreement with simulation(proposed model) data at different heat transfer rates. The error is small and mainly results from the instabilities of thermal resistances with temperature change and heat flux, heat loss of the device vertical surfaces and measurements.

  18. 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.

  19. Cultural Impacts in Managerial Accounting

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    Flavius Guinea

    2006-08-01

    Full Text Available 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 clear for everybody that the companies’ strategic objectives are often expressed in numerical terms, but they are chosen according to the culture.

  20. Accountancy Against Financial Engineering Challenges

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    Cicilia Ionescu

    2006-07-01

    Full Text Available The world we are living in is the one of economies’ universalization, and especially, of financial markets’ globalization. The abolition of economic borders for different countries has also implications in the monitorization of companies’ businesses with the help of accounting. Yet, the information regarding companies’ performances determinate a higher concern. This is the reason for which the accounting normalizators were permanently concerned in finding reliable models of reflecting this. In spite, there are instruments and techniques (accounting engineering which distort the companies’ results.

  1. Making sense of nonbusiness accounting.

    Science.gov (United States)

    Anthony, R N

    1980-01-01

    The nonbusiness world of municipalities, colleges and universities, hospitals, and other nonprofit organizations follows its own rules when it comes to financial statements, and these are often confusing to anyone who is accustomed to business accounting. According to this author, it was the concept of fund accounting that divided the two worlds of business and nonbusiness accounting and led to a situation where it is almost impossible to judge the financial performance of nonbusiness entities. He shows how financial statements of the business and nonbusiness worlds can use the same standards, with a few modifications for the unique features of nonbusiness organizations.

  2. Highly survivable communications: Complementary media packet switched networks

    Science.gov (United States)

    Yavuz, D.; Eken, F.; Karavassilis, N.

    1994-07-01

    The requirement for highly survivable communications (HSC) for essential command functions in military operations does not need any justification. The ability to communicate under extreme jamming levels and adverse propagation conditions, including high altitude nuclear events, is a very important requirement. There are also many natural disaster related requirements that also need such highly survivable communications. The prevalent and in a sense classical, approach to provide highly assured connectivity can be summarized as follows: Take a particular propagation medium and try to obtain the ultimate performance from it. There are many examples of this philosophy some successful, most not. Our approach, on the other hand, is to use complementary multi-media or mixed-media where communication links utilizing essentially commercial-off-the-shelf (COTS) equipment are integrated using packet radio (PR) techniques. There is also, in our view, an even more fundamental, recently discovered consideration why the expectation of continuous incremental refinement of a system using a given single media may be be achievable. This is derived from the theory of 'deterministic uncertainty' or more popularly known as 'theory of CHAOS', systems whose state space behavior has fractal characteristics. We will elaborate on this novel argument. Complementary multi-media approach has been the focus for all HSC communications activities at STC since 1982. The original STC studies and prototypes were in response to requirements of broadcasting (i.e., one-way transmission) information. A high frequency (HF)/meteorburst (MB) system was developed/prototyped/tested demonstrating the cost effectiveness of the approach. These results are reviewed. More recently, in 1992 STC has completed the development/test of an Open Systems Interconnection (OSI) HF packet radio protocol as no such open or non-proprietary protocol exists. This protocol has been fully tested, documented and made available to

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

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    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

  4. 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

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    Motuma A Abeshu

    2016-08-01

    Full Text Available Complementary feeding should fill the gap in energy and nutrients between estimated daily needs and amount obtained from breastfeeding from 6 month onwards. Homemade complementary foods, however, 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 3 or more times per day. Daily energy intake however was significantly lower (P<0.05 than estimated daily needs, with only 151.25, 253.77 and 364.76 (kcal/dayfor 6–8, 9–11 and 12–23 months, respectively. Similarly, Ca and Zn intakes (mg/day were below the daily requirements (p=0.000, with value of 37.76, 0.96; 18.83, 1.21; 30.13, 1.96; for the 6-8, 9-11 and 12-23 months, respectively. Significant shortfall in daily intake of Fe (p=0.000 was observed among the 6-8 and 9-11months (3.25, 4.17mg/day, respectively, even 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.

  5. 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 < 0.05) than estimated daily needs, with only 151.25, 253.77, and 364.76 (kcal/day) for 6-8, 9-11, and 12-23 months, respectively. Similarly, Ca and Zn intakes (milligrams per day) were below the daily requirements (p = 0.000), with value of 37.76, 0.96; 18.83, 1.21; 30.13, 1.96; for the 6-8, 9-11, and 12-23 months, respectively. Significant shortfall in daily intake of Fe (p = 0.000) was observed among the 6-8 and 9-11 months (3.25 and 4.17 mg/day, respectively), even 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.

  6. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Science.gov (United States)

    2012-01-03

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

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

    Science.gov (United States)

    Kenney, Martha

    2015-10-01

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

  8. On Internationalization of Accounting Standards

    Institute of Scientific and Technical Information of China (English)

    Liu Shuyun; Yuncheng

    2007-01-01

    @@ World economy globalization highlighted with deregulation of trade, capital movement and financing has been the dominant trend under the push of rapid growing of modern information technology,creating a urgent demand for internationalized accounting standards.

  9. Speaking the Language of Accounting.

    Science.gov (United States)

    Fletcher, Leslie B.

    1997-01-01

    Round Robin is a game in which students must express accounting information in their own words. It is a means of familiarizing students with the language of vocabulary and of developing their verbal expressiveness. (SK)

  10. ACCOUNTING PROVISIONS FOR VACATION PAY

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    Anna CEBOTARI

    2016-09-01

    Full Text Available In the presented article are proposed for examination theoretical aspects related to the notion of provision. The authors describe the method of calculation and accounting for provisions regarding the payment of leave.

  11. Accountability Starts with the Superintendent

    Science.gov (United States)

    Ricketts, Kenneth E.

    1973-01-01

    Describes how Lawndale District, near Los Angeles, developed a system of accountability starting with the superintendent. Describes the subgoals and objectives developed by the superintendent in cooperation with the Board of Trustees and members of the community. (JF)

  12. Accountability in Times of Austerity

    DEFF Research Database (Denmark)

    Hansen, Hanne Foss; Kristiansen, Mads Bøge

    Like other countries Denmark has been hit by the global financial, economic and fiscal crisis. The pressure on the public finances has increased and public sector reforms such as new and/or changed accountability systems for budgetng, spending controls and financial management hav been launched...... in the form of a Budget Law and new requirements for financial management. This makes it interesting to assess how these initiatives introduced in times of austerity affect accountability in central government, and to discuss the potential effects of them. Based on a democratic, a constitutional...... and a learning perspective on public accountability, we assess the two initiatives through documentary material and interviews with civil servants who have designed or implemented the initiatives. The paper shows that the two initiatives strenthen and increase accountability from a democratic...

  13. ECONOMIST VERSUS ACCOUNTANT IN ROMANIA

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    SABOU FELICIA

    2016-02-01

    Full Text Available 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 the company offer the “accountant” job although the position is in reality for the "economist" job, I tried to explain this wrong tendency using the term accountant in place of economist.

  14. Accountancy--An Emerging Profession

    Science.gov (United States)

    Ristino, Robert J.

    1971-01-01

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

  15. Citizen participation in public accountability

    DEFF Research Database (Denmark)

    Damgaard, Bodil; Lewis, Jenny

    2014-01-01

    In this chapter we offer an analytical framework sensitive to the quality of citizen participation, which is measured in terms of transferred power from the governors to the citizens, and in terms of the degree to which citizens have access to accountability measures. We do this by combining...... Arnstein’s (1969) classic ladder of participation with a focus on citizen participation in regard to bureaucratic accountability, centered on efficiency and learning (cf. Bovens et al. 2008)....

  16. INTENATIONAL RESEARCH REGARDING CREATIVE ACCOUNTING

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    Berinde Sorin Romulus

    2012-12-01

    Full Text Available Although creative accounting practices are not at all recent, only since 2000 this phenomenon has been widely publicized because of the financial scandals that had erupted worldwide. Obviously, creative accounting practices came to be used with nonchalance at enterprise level, irrespective of their size or the industry within which they operate, fact that appears from different studies undertaken globally in recent years.Even though there are many studies based on the creative accounting phenomenon and on other subjects deriving from it, we considered both interesting and necessary an analysis of the articles that tackle different aspects concerning creative accounting, published after 1990 until now within the highest rated journals in the field of accounting. The main objective of this study is to identify the main research areas in order to emphasize the main existent shortcomings and to outline possible solutions concerning future research directions in this field. Of course, from this main objective derive a few sub-objectives which we will try to achieve by means of the quantitative study. The quantitative study is based on the analysis of researches performed in the filed of creative accounting and its aim is to observe their evolution within the concerned period of time, to analyze the main research directions approached, but also to study the predominant research current and the main type of research applied. Moreover, within this stage we have also analyzed the geographical areas on which the studies performed within the selected articles were based. The present study is far from being exhaustive, but it surely represents a starting point and an informative source for future research in the field of creative accounting. We may conclude that most of the researches conducted within the creative accounting field fall within the main research current, which in our case is positivism. Concerning the type of research, we can observe that the

  17. ACCOUNTING RESPONSIBILITY FOR BUSINESS EVALUATION

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    DORU CÎRNU

    2015-12-01

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

  18. The Sociology of Traditional, Complementary and Alternative Medicine.

    Science.gov (United States)

    Gale, Nicola

    2014-06-01

    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. Third, it addresses two newer strands of work termed here the 'big picture' and the 'big question'. The big picture includes concepts that offer interpretation of what is happening at a societal level to constrain and enable observed patterns of social practice (pluralism, integration, hybridity and activism). The big question, 'Does it work?', is one of epistemology and focuses on two developing fields of critical enquiry - first, social critiques of medical science knowledge production and, second, attempts to explain the nature of interventions, i.e. how they work. Finally, the article examines the role of sociology moving forward.

  19. Thoracic ultrasound: A complementary diagnostic tool in cardiology

    Science.gov (United States)

    Trovato, Guglielmo M

    2016-01-01

    Clinical assessment and workup of patients referred to cardiologists may need an extension to chest disease. This requires more in-depth examination of respiratory co-morbidities due to uncertainty or severity of the clinical presentation. The filter and integration of ecg and echocardiographic information, addressing to the clues of right ventricular impairment, pulmonary embolism and pulmonary hypertension, and other less frequent conditions, such as congenital, inherited and systemic disease, usually allow more timely diagnosis and therapeutic choice. The concurrent use of thoracic ultrasound (TUS) is important, because, despite the evidence of the strict links between cardiac and respiratory medicine, heart and chest US imaging approaches are still separated. Actually, available expertise, knowledge, skills and training and equipment’s suitability are not equally fitting for heart or lung examination and not always already accessible in the same room or facility. Echocardiography is useful for study and monitoring of several respiratory conditions and even detection, so that this is nowadays an established functional complementary tool in pulmonary fibrosis and diffuse interstitial disease diagnosis and monitoring. Extending the approach of the cardiologist to lung and pleura will allow the achievement of information on pleural effusion, even minimal, lung consolidation and pneumothorax. Electrocardiography, pulse oximetry and US equipment are the friendly extension of the physical examination, if their use relies on adequate knowledge and training and on appropriate setting of efficient and working machines. Lacking these premises, overshadowing or misleading artefacts may impair the usefulness of TUS as an imaging procedure. PMID:27847557

  20. A Complementary Alternative Medicine Questionnaire for Young Adults

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    Christine Patterson

    2009-01-01

    Full Text Available Limited information exists on how adolescents decide to use complementary/alternative medicine (CAM. There are also no instruments specific to CAM, for the young adult population, which makes it difficult to explore knowledge in this area. The purpose of this study was to develop and examine the psychometric properties of the CAM Questionnaire for Young Adults which measures young adults’ attitudes about CAM. Participants for this cross-sectional survey were selected from enrolled undergraduate students at an urban university. Factor analysis identified three subscales: 1 positive beliefs about CAM; 2 environmental influence; and 3 psychological comfort. The scale has good internal consistency (Cronbach’s alpha = 0.79 and shows beginning demonstration of validity. Its use in this sample revealed that young adults who are female and have used CAM in the past for preventing or treating illness have the most positive attitude towards CAM and the greatest likelihood for continued use. The implication that prevention may play a role in young adults’ attitudes about CAM is a potential focus for future research.

  1. THE GENERATING AND COMPLEMENTARY EFFECTS OF THE UNDERGROUND ECONOMY PHENOMENON

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    Corneliu Sorin BAICU

    2016-12-01

    Full Text Available For a comprehensive understanding of the informal sector, an analysis addressing the relationships and links between the morphology and etiology of the underground economy, on the one hand, and its effects on the economic, social or legal, on the other hand is required. The double identity, that of cause phenomenon and effect phenomenon, that the underground economy has, gives it a special status in explaining certain phenomena which vitiates the economic and social life. The generating and complementary effects of the underground area covered in this study are analyzed in terms of the following vectors of analysis: tax evasion, illegal work and money laundering. Tax evasion represents the central core of the underground economy and faithfully expresses the fiscal monetary policies ,the fiscal mortality and the degree of compliance of the taxpayer. Undeclared work is an indicator of the labor market in the informal economy and is a good barometer for analyzing the demand and supply of labor in the visible economy. Money laundering defines the level of economic and financial crime and reflects the level of illegal use of capital on the black market. Tax evasion, money laundering and illegal work can only develop on a framework provided by illicit markets for goods, services and labor. Beyond the, unidirectional or bidirectional relationships between phenomena, the paper consists in a plea for an interdependent, multi-causal analysis of the phenomena and operating mechanisms of the relationships within and outside the underground economy.

  2. Complementary Spiritist Therapy: Systematic Review of Scientific Evidence

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    Giancarlo Lucchetti

    2011-01-01

    Full Text Available Spiritism is the third most common religion in Brazil, and its therapies have been used by millions worldwide. These therapies are based on therapeutic resources including prayer, laying on of hands, fluidotherapy (magnetized water, charity/volunteering, spirit education/moral values, and disobsession (spirit release therapy. This paper presents a systematic review of the current literature on the relationship among health outcomes and 6 predictors: prayer, laying on of hands, magnetized/fluidic water, charity/volunteering, spirit education (virtuous life and positive affect, and spirit release therapy. All articles were analyzed according to inclusion/exclusion criteria, Newcastle-Ottawa and Jadad score. At present, there is moderate to strong evidence that volunteering and positive affect are linked to better health outcomes. Furthermore, laying on of hands, virtuous life, and praying for oneself also seem to be associated to positive findings. Nevertheless, there is a lack of studies on magnetized water and spirit release therapy. In summary, science is indirectly demonstrating that some of these therapies can be associated to better health outcomes and that other therapies have been overlooked or poorly investigated. Further studies in this field could contribute to the disciplines of Complementary and Alternative Medicine by investigating the relationship between body, mind, and soul/spirit.

  3. Complementary and Alternative Medicine Education for Medical Profession: Systematic Review

    Directory of Open Access Journals (Sweden)

    Nana K. Quartey

    2012-01-01

    Full Text Available Purpose. To help integrate traditional, complementary and alternative medicine (TCAM into health systems, efforts are being made to educate biomedical doctors (BMD and medical students on TCAM. We systematically evaluated the effect of TCAM education on BMD and medical students' attitude, knowledge, and behavior towards TCAM utilization and integration with biomedical medicine. Methods. Evaluative studies were identified from four databases. Methodological quality was assessed using the Medical Education Research Study Quality Instrument (MERSQI. Study outcomes were classified using Kirkpatrick's hierarchy. Results. 3122 studies were identified and 12 studies of mediocre quality met inclusion criteria. Qualitative synthesis showed usage of diverse approaches including didactic, experiential learning, varying length, teacher background and intensity of exposure. More positive attitudes and improved knowledge after intervention were noted especially when teachers were BM trained. However, few studies assessed behavior change objectively. Finally, longer-term objective outcomes such as impact on patient care were not assessed. Conclusions. Lack of use of objective and reliable instruments preclude firm conclusion on the effect of TCAM education on study participants. However, positive changes, although mostly subjectively reported, were noted in most studies. Future evaluation should use validated or objective outcome assessments, and the value of using dual trained instructors.

  4. Complementary and alternative medicine education for medical profession: systematic review.

    Science.gov (United States)

    Quartey, Nana K; Ma, Polly H X; Chung, Vincent C H; Griffiths, Sian M

    2012-01-01

    Purpose. To help integrate traditional, complementary and alternative medicine (TCAM) into health systems, efforts are being made to educate biomedical doctors (BMD) and medical students on TCAM. We systematically evaluated the effect of TCAM education on BMD and medical students' attitude, knowledge, and behavior towards TCAM utilization and integration with biomedical medicine. Methods. Evaluative studies were identified from four databases. Methodological quality was assessed using the Medical Education Research Study Quality Instrument (MERSQI). Study outcomes were classified using Kirkpatrick's hierarchy. Results. 3122 studies were identified and 12 studies of mediocre quality met inclusion criteria. Qualitative synthesis showed usage of diverse approaches including didactic, experiential learning, varying length, teacher background and intensity of exposure. More positive attitudes and improved knowledge after intervention were noted especially when teachers were BM trained. However, few studies assessed behavior change objectively. Finally, longer-term objective outcomes such as impact on patient care were not assessed. Conclusions. Lack of use of objective and reliable instruments preclude firm conclusion on the effect of TCAM education on study participants. However, positive changes, although mostly subjectively reported, were noted in most studies. Future evaluation should use validated or objective outcome assessments, and the value of using dual trained instructors.

  5. 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.

  6. 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.

  7. Complementary spiritist therapy: systematic review of scientific evidence.

    Science.gov (United States)

    Lucchetti, Giancarlo; Lucchetti, Alessandra L Granero; Bassi, Rodrigo M; Nobre, Marlene Rossi Severino

    2011-01-01

    Spiritism is the third most common religion in Brazil, and its therapies have been used by millions worldwide. These therapies are based on therapeutic resources including prayer, laying on of hands, fluidotherapy (magnetized water), charity/volunteering, spirit education/moral values, and disobsession (spirit release therapy). This paper presents a systematic review of the current literature on the relationship among health outcomes and 6 predictors: prayer, laying on of hands, magnetized/fluidic water, charity/volunteering, spirit education (virtuous life and positive affect), and spirit release therapy. All articles were analyzed according to inclusion/exclusion criteria, Newcastle-Ottawa and Jadad score. At present, there is moderate to strong evidence that volunteering and positive affect are linked to better health outcomes. Furthermore, laying on of hands, virtuous life, and praying for oneself also seem to be associated to positive findings. Nevertheless, there is a lack of studies on magnetized water and spirit release therapy. In summary, science is indirectly demonstrating that some of these therapies can be associated to better health outcomes and that other therapies have been overlooked or poorly investigated. Further studies in this field could contribute to the disciplines of Complementary and Alternative Medicine by investigating the relationship between body, mind, and soul/spirit.

  8. Demonstration of Complementary Ternary Graphene Field-Effect Transistors

    Science.gov (United States)

    Kim, Yun Ji; Kim, So-Young; Noh, Jinwoo; Shim, Chang Hoo; Jung, Ukjin; Lee, Sang Kyung; Chang, Kyoung Eun; Cho, Chunhum; Lee, Byoung Hun

    2016-12-01

    Strong demand for power reduction in state-of-the-art semiconductor devices calls for novel devices and architectures. Since ternary logic architecture can perform the same function as binary logic architecture with a much lower device density and higher information density, a switch device suitable for the ternary logic has been pursued for several decades. However, a single device that satisfies all the requirements for ternary logic architecture has not been demonstrated. We demonstrated a ternary graphene field-effect transistor (TGFET), showing three discrete current states in one device. The ternary function was achieved by introducing a metal strip to the middle of graphene channel, which created an N-P-N or P-N-P doping pattern depending on the work function of the metal. In addition, a standard ternary inverter working at room temperature has been achieved by modulating the work function of the metal in a graphene channel. The feasibility of a ternary inverter indicates that a general ternary logic architecture can be realized using complementary TGFETs. This breakthrough will provide a key stepping-stone for an extreme-low-power computing technology.

  9. 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.

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

    Science.gov (United States)

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

    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 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. 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

  12. Humor as a Complementary Therapy: A Narrative Review

    Directory of Open Access Journals (Sweden)

    Raziyeh Ghafouri

    2016-12-01

    Full Text Available Background: Research on the subject of laughter commenced on the 20th century. In recent decades researcher demonstrated that humor and laughter has positive impact on physical body same as psychological aspect. This study was conduct for integrate knowledge about humor as complementary therapy through the narrative review. Evidence Acquisition: The keywords humor, laughter, joking and humor therapy and humor sense were used. Data was collected from PUBMED, Ovid, ProQuest, Science Direct electronic databases. Literatures that were published in English or Persian between 1970- 2015 that were addressed humor were included. 181 literatures were collected. Based on the in clouding criteria 52 articles were included for review and finally 33 articles were selected after critical reviewing. Results: Humor reduces acute and chronic pain, decrease stress hormone and depression, boost self-esteem, increased encephalin and endorphins, decreased blood pressure through increasing nitric oxide, decreasing catecholamine and regulating vascular wall function, increased cardiac output, improve pulmonary ventilation and prevent diabetic nephropathy. Conclusion: Humor could be helpful for patient and it improve quality of life but it needed more research especially meta-analysis. We must don’t forget that lough with others not to each other's. Implications of key findings: Humor gives patients the opportunity to forget about their anxiety and pain, if only for a brief period of time.

  13. 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.

  14. INNOVATION IN ACCOUNTING BIOLOGIC ASSETS

    Directory of Open Access Journals (Sweden)

    Stolуarova M. A.

    2016-09-01

    Full Text Available The article describes the innovations in the classification and measurement of biological assets according to IFRS (IAS 41 "Agriculture". The difficulties faced by agricultural producers using standard, set out in article. The classification based on the adopted amendments, according to which the fruit-bearing plants, previously accounted for as biological assets are measured at fair value are included in the category of fixed assets. The structure of biological assets and main means has been studied in trials. Changes made to the IFRS (IAS 41 "Agriculture", make similar national and international accounting rules. In this way, the fruit-bearing plants are carried at cost, taking into account accumulated depreciation. This approach is similar in both accounting systems. The method of accounting of fruit-bearing assets, which after maturation are not significant biotransformation in the value, has been simplifying accounting. According to the fruit-bearing assets, active market was absent; therefore, the estimation of fair value for them is not correct. The model of using fruit-bearing assets is similar to the use of industrial equipment. Historical cost is more appropriate and meets economic substance of the objects. Assessment of performance of fruit-bearing assets and indicators of their use is represented on an example of perennial crops

  15. Risks factoring business: accounting measurement

    Directory of Open Access Journals (Sweden)

    Z.V. Gutsaylyuk

    2015-06-01

    Full Text Available The paper carried out the identification of risk factors for the development of possible accounting software management. Studied theoretical and methodological aspects of the risk classification of factoring operations in the part of the risk assessment factors. It is proposed to consider the risks factors as the risk that is acceptable controlled by accounting instruments and the risks that can not be taken into account in the accounting records. To minimize the risk factor, accounting-driven tools, a method of self-insurance, which is a factor in the creation of provision for factoring transactions designed to cover unexpected expenses and losses. Provision for factoring factor will establish more stable conditions of financial activity and avoid the fluctuations of profit factor in relation to the writing off of losses on factoring operatsіyam.Developed proposals allow for further research to improve the organizational and methodological basis of accounting and analysis of information as a basis for providing risk management factor, particularly in terms of improving the evaluation questions such risks and their qualitative and quantitative analysis.

  16. Customized Assessment Group Initiative: A Complementary Approach to Students' Learning

    Science.gov (United States)

    Akindayomi, Akinloye

    2015-01-01

    This study, conducted in a US setting, examines the importance of group dynamics that emphasize cooperative team building through the proposed grouping strategy called Customized Assessment Group Initiative (CAGI). CAGI is a student grouping strategy designed to operationalize the mutual accountability concept central to the definition of teams by…

  17. When imitation falls short : The case of complementary actions

    NARCIS (Netherlands)

    Faber, T.W.

    2017-01-01

    Imitation is seen by many researchers as the driving force of human evolution and as a primary factor controlling the development of culture (Legare & Nielsen, 2015). The ontogeny of imitative behavior has been heavenly debated and has inspired a host of theoretical accounts. While an inborn mechani

  18. CLOUD ACCOUNTING – A NEW PARADIGM OF ACCOUNTING POLICIES

    Directory of Open Access Journals (Sweden)

    Cristina PRICHICI

    2015-04-01

    Full Text Available In the current economic background companies invest in finding complete solutions for the integration of all business functions (sales, logistics, accounting aso., control, centralized coordination and harmonization of systems and financial management operations, data storage and resilience of services as well as cost savings. Technological trend of recent years brings forward the concept of cloud computing, an innovative model of processing and storage of data that allows companies to run business processes on IT infrastructures in conditions of economical optimization. Cloud computing allows companies to effectively and economically use IT applications and infrastructures through the model "use as you need and pay as you go". However, before deploying the data and applications in the virtual environment, organizations must take into account the implications of such a decision on the financial reporting process. In this respect, the paper aims to analyze the impact of cloud computing technology onthe main operational modules used for obtaining accounting data for financial reporting.

  19. Balancing the books accounting for librarians

    CERN Document Server

    Kirk, Rachel A

    2012-01-01

    Balancing the Books: Accounting for Librarians fills the gap that exists in literature on library acquisitions accounting. By covering essential accounting concepts, budgeting, government regulations that pertain to libraries, as well as accounting measur

  20. Accounting and Accountability for Distributed and Grid Systems

    Science.gov (United States)

    Thigpen, William; McGinnis, Laura F.; Hacker, Thomas J.

    2001-01-01

    While the advent of distributed and grid computing systems will open new opportunities for scientific exploration, the reality of such implementations could prove to be a system administrator's nightmare. A lot of effort is being spent on identifying and resolving the obvious problems of security, scheduling, authentication and authorization. Lurking in the background, though, are the largely unaddressed issues of accountability and usage accounting: (1) mapping resource usage to resource users; (2) defining usage economies or methods for resource exchange; (3) describing implementation standards that minimize and compartmentalize the tasks required for a site to participate in a grid.

  1. Air-stable complementary-like circuits based on organic ambipolar transistors

    NARCIS (Netherlands)

    Anthopoulos, Thomas D.; Setayesh, Sepas; Smits, Edsger; Colle, Michael; Cantatore, Eugenio; de Boer, Bert; Blom, Paul W. M.; de Leeuw, Dago M.; Cölle, Michael

    2006-01-01

    Air stable complementary-like circuits, such as voltage inverters (see figure) and ring oscillators, are fabricated using ambipolar organic transistors based on a nickel dithiolene derivative. In addition to the complementary-like character of the circuits, the technology is very simple and fully co

  2. 75 FR 12769 - National Center for Complementary and Alternative Medicine Announcement of Workshop on Control...

    Science.gov (United States)

    2010-03-17

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary and Alternative Medicine...: Notice. SUMMARY: The National Center for Complementary and Alternative Medicine (NCCAM) invites the... NPI work at all? Is this NPI as good as (or better than) some other intervention? Does this...

  3. 75 FR 13137 - National Center For Complementary and Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2010-03-18

    ... HUMAN SERVICES National Institutes of Health National Center For Complementary and 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) 451-6570,...

  4. 77 FR 4052 - National Center for Complementary & Alternative Medicine; Amended Notice of Meeting

    Science.gov (United States)

    2012-01-26

    ... 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... Council for Complementary and Alternative Medicine, February 3, 2012, 8:30 a.m. to February 3, 2012, 4...

  5. 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....

  6. 75 FR 18217 - National Center for Complementary and Alternative Medicine; Notice of Meeting

    Science.gov (United States)

    2010-04-09

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary and Alternative Medicine... of Committee: National Advisory Council for Complementary and Alternative Medicine. Date: June 3-4... Alternative Medicine, presentation of a new research initiative, and other business of the Council....

  7. 75 FR 76019 - National Center for Complementary & Alternative Medicine; Notice of Meeting

    Science.gov (United States)

    2010-12-07

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary & Alternative Medicine... Alternative Medicine. Date: February 4, 2011. Closed: February 4, 2011, 8:30 a.m. to 10:30 a.m. Agenda: To.... Agenda: Opening remarks by the Director of the National Center for Complementary and Alternative...

  8. 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,...

  9. 77 FR 52750 - National Center for Complementary & Alternative Medicine; Notice of Meeting

    Science.gov (United States)

    2012-08-30

    ... 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: October 12, 2012. Closed: 8:30 a.m....

  10. 76 FR 6487 - National Center for Complementary and Alternative Medicine; Announcement of Workshop on...

    Science.gov (United States)

    2011-02-04

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary and Alternative Medicine... and Alternative Medicine (NCCAM) invites the research community to participate in a Workshop on... National Center for Complementary and Alternative Medicine (NCCAM) was established in 1999 with the...

  11. 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...

  12. 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...

  13. 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...

  14. 77 FR 43099 - National Center For Complementary & Alternative Medicine; Notice of Closed Meeting

    Science.gov (United States)

    2012-07-23

    ... HUMAN SERVICES National Institutes of Health National Center For Complementary & Alternative Medicine... and Alternative Medicine. The meeting will be closed to the public in accordance with the provisions... Committee: National Advisory Council for Complementary and Alternative Medicine. Date: August 27, 2012....

  15. 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....

  16. 78 FR 76635 - National Center for Complementary and Alternative Medicine; Notice of Meeting

    Science.gov (United States)

    2013-12-18

    ... 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: February...

  17. 76 FR 19379 - National Center for Complementary & Alternative Medicine; Notice of Meeting

    Science.gov (United States)

    2011-04-07

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary & Alternative Medicine... Alternative Medicine. Date: June 3, 2011. Closed: June 3, 2011, 8:30 a.m. to 10:30 a.m. Agenda: To review and... remarks by the Director of the National Center for Complementary and Alternative Medicine, presentation...

  18. Complementary feeding practices and dietary intake among children 12-23 months in Mwingi District, Kenya

    NARCIS (Netherlands)

    Macharia-Mutie, C.W.; Brouwer, I.D.; Mwangi, A.M.; Kok, F.J.

    2010-01-01

    A cross-sectional study was carried out among 280 children (12-23 months), Mwingi district, Kenya. Complementary foods were introduced at age 2.5 ± 1.7 months and the mean duration of breastfeeding was 10.5 ± 4.1 months. An unfortified maize porridge was the main complementary food. At least 60% of

  19. 75 FR 19979 - National Center for Complementary and Alternative Medicine Announcement of Workshop on the...

    Science.gov (United States)

    2010-04-16

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary and Alternative Medicine... Complementary and Alternative Medicine (NCCAM) invites the public to observe at a Workshop on the Deconstruction... natural history of back pain. This information will help inform future research directions for NIH and...

  20. 75 FR 11186 - National Center for Complementary and Alternative Medicine Announcement of Workshop on Natural...

    Science.gov (United States)

    2010-03-10

    ... HUMAN SERVICES National Institutes of Health National Center for Complementary and Alternative Medicine Announcement of Workshop on Natural Products ACTION: Notice. SUMMARY: As part of its strategic planning process, the National Center for Complementary and Alternative Medicine (NCCAM) invites the public to...

  1. Parametric analysis of the planar metamaterials based on complementary double-ring resonators

    Institute of Scientific and Technical Information of China (English)

    Lu Wei-Bing; Ji Zhong-Fu

    2011-01-01

    The planar metamaterials comprising complementary double-ring resonators (CDRRs) show its left handed behaviour. As a consequent work, this paper presents a detailed parametric study on the magnetically resonant transmission characteristics of the complementary double-ring metamaterials based on its structural parameters. This will be useful for the design of compact planar metamaterials based on the transmission lines loaded with CDRRs.

  2. Use of Complementary and Alternative Medicine among Children Diagnosed with Autism Spectrum Disorder

    Science.gov (United States)

    Hanson, Ellen; Kalish, Leslie A.; Bunce, Emily; Curtis, Christine; McDaniel, Samuel; Ware, Janice; Petry, Judith

    2007-01-01

    This study examined the prevalence of the use of different types of conventional, complementary and alternative therapies by children diagnosed with an autism spectrum disorder (ASD). Of 112 families surveyed, 74% were using complementary and alternative medicine (CAM) for their child with ASD. CAM use was most strongly associated with parent…

  3. Complementary therapy support in cancer survivorship: a survey of complementary and alternative medicine practitioners' provision and perception of skills.

    Science.gov (United States)

    Samuel, C A; Faithfull, S

    2014-03-01

    This study reviewed the confidence and perceived skills of complementary and alternative medicine (CAM) practitioners in providing care and symptom management for clients post cancer. An e-survey was mailed to approximately 21, 000 CAM practitioners, targeted at those working with clients who were experiencing consequences of cancer and its treatments. Questions were asked about the main symptoms and concerns of clients, the confidence and current skill levels of practitioners and additional training requirements. Six hundred and twelve practitioners responded to the survey, 507 of whom were working with individuals experiencing the consequences of cancer and its treatments. Forty-five per cent (n = 134) had undertaken training in cancer prior to working with cancer patients, 61% (n = 182) had undertaken courses or study days relative to cancer care in the past two years. The most often treated symptoms or concerns of patients were those of a psychosocial nature, pain management and lymphoedema. CAM practitioners with limited knowledge and training are providing support to cancer survivors, particularly in services where the National Health Service has limited provision. CAM practitioners may fulfil a future role in providing long-term support for cancer survivors; however, in order to properly safeguard patients they are in need of further training and development.

  4. CONSTRUCTING ACCOUNTING UNCERTAINITY ESTIMATES VARIABLE

    Directory of Open Access Journals (Sweden)

    Nino Serdarevic

    2012-10-01

    Full Text Available 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 system and risk assessment; and that influences financial reporting positions in accordance with specific business environment. I argue that firms’ management possesses no relevant capacity to determine risks and true consumption of economic benefits, leading to creation of hidden reserves in inventories and accounts payable; and latent losses for bad debt and assets revaluations. I draw special attention to recent IFRS convergences to US GAAP, especially in harmonizing with FAS 130 Reporting comprehensive income (in revised IAS 1 and FAS 157 Fair value measurement. CAPCBIH variable, resulted in very poor performance, presents considerable lack of recognizing environment specifics. Furthermore, I underline the importance of revised ISAE and re-enforced role of auditors in assessing relevance of management estimates.

  5. Video coding with lifted wavelet transforms and complementary motion-compensated signals

    Science.gov (United States)

    Flierl, Markus H.; Vandergheynst, Pierre; Girod, Bernd

    2004-01-01

    This paper investigates video coding with wavelet transforms applied in the temporal direction of a video sequence. The wavelets are implemented with the lifting scheme in order to permit motion compensation between successive pictures. We improve motion compensation in the lifting steps and utilize complementary motion-compensated signals. Similar to superimposed predictive coding with complementary signals, this approach improves compression efficiency. We investigate experimentally and theoretically complementary motion-compensated signals for lifted wavelet transforms. Experimental results with the complementary motion-compensated Haar wavelet and frame-adaptive motion compensation show improvements in coding efficiency of up to 3 dB. The theoretical results demonstrate that the lifted Haar wavelet scheme with complementary motion-compensated signals is able to approach the bound for bit-rate savings of 2 bits per sample and motion-accuracy step when compared to optimum intra-frame coding of the input pictures.

  6. Activty- versus Variability-Based Management Accounting

    DEFF Research Database (Denmark)

    Israelsen, Poul

    Bogen var blandt finalisterne til modtagelse af 1994-prisen “Contribution to Management Accounting Literature Award”, som uddeles af "The Management Accounting Section of the American Accounting Association"......Bogen var blandt finalisterne til modtagelse af 1994-prisen “Contribution to Management Accounting Literature Award”, som uddeles af "The Management Accounting Section of the American Accounting Association"...

  7. A systematic review of insomnia and complementary medicine.

    Science.gov (United States)

    Sarris, Jerome; Byrne, Gerard J

    2011-04-01

    In concert with growing public interest in complementary and alternative medicine (CAM), these therapies and products have been increasingly studied over the past two decades for the treatment of sleep disorders. While systematic reviews have been conducted on acupuncture and valerian in the treatment of insomnia, to date no comprehensive review has been conducted on all major CAM treatments. We sought to address this via a rigorous systematic review of hypnotic CAM interventions, including herbal and nutritional medicine, acupuncture, acupressure, yoga, tai chi, massage, aromatherapy and homoeopathy. The electronic databases MEDLINE (PubMed), CINAHL, PsycINFO, and The Cochrane Library were accessed during late 2009 for CAM randomized controlled trials (RCTs) in the treatment of chronic insomnia. Sixty-four RCTs were identified, of which 20 studies involving eight CAM interventions met final inclusion criteria. Effect size calculations (where possible) and a quality control analysis using a modified Jadad scale were undertaken. Many RCTs lacked methodological rigor, and were commonly excluded due to small sample size or an inadequate control condition. Among the studies that met inclusion criteria, there was evidentiary support in the treatment of chronic insomnia for acupressure (d=1.42-2.12), tai chi (d=0.22-2.15), yoga (d=0.66-1.20), mixed evidence for acupuncture and L-tryptophan, and weak and unsupportive evidence for herbal medicines such as valerian. Surprisingly, studies involving several mainstream CAM therapies (e.g., homoeopathy, massage, or aromatherapy) were not located or did not meet basic inclusion criteria. If CAM interventions are to be considered as viable stand-alone or adjuvant treatments for sleep disorders, future researchers are urged to use acceptable methodology, including appropriate sample sizes and adequate controls. RCTs evaluating other untested CAM therapies such as massage, homoeopathy, or osteopathy are encouraged, as is the

  8. Academic Education in Complementary Medicine: A Tuscan Methodological Perspective

    Directory of Open Access Journals (Sweden)

    Gian Franco Gensini

    2007-01-01

    Full Text Available The implementation of complementary medicine (CM involves a large number of persons in Italy, and in the nineties, the percentage of Italian citizens adopting the most frequent and relevant practices of CM almost doubled. Appropriate academic education in CM is an important and fascinating challenge for current didactic systems in the Italian University. Already in 2004, the Joint Italian Conference of the Deans of the Faculties of Medicine and of the Presidents of Medical Degree Courses released an official statement regarding the relationship between CM and health area degree courses. The main teaching objectives embedded in the institutional framework proposed by the Joint Italian Conference are now finding specific implementation modalities in the University of Florence. For many years, the Florence Medical School has had strong and fruitful contacts with institutional bodies in Tuscany and, together with these institutions, has established a continuous dialogue with the world of CM. This exchange has given rise to various teaching activities within the academic setting. With specific reference to the undergraduate curriculum in Medicine and Surgery, a methodological course regarding CM has been designed and conducted, with selective attention being given to the CM practices having an enhanced rate of supportive scientific evidence, such as herbal medicine and acupuncture. With regard to the postgraduate curriculum, a Master degree in Acupuncture and Traditional Chinese Medicine and a Master in Clinical Phytotherapy are already active in the University of Florence and are having a remarkable success among the attending health professionals. This high degree of satisfaction well documents the importance, need and feasibility of structured academic education in CM and, in particular, of a methodological didactics such as those currently implemented in the Florence Medical School.

  9. Reference trajectory generation for rehabilitation robots: complementary limb motion estimation.

    Science.gov (United States)

    Vallery, Heike; van Asseldonk, Edwin H F; Buss, Martin; van der Kooij, Herman

    2009-02-01

    For gait rehabilitation robots, an important question is how to ensure stable gait, while avoiding any interaction forces between robot and human in case the patient walks correctly. To achieve this, the definition of "correct" gait needs to adapted both to the individual patient and to the situation. Recently, we proposed a method for online trajectory generation that can be applied for hemiparetic subjects. Desired states for one (disabled) leg are generated online based on the movements of the other (sound) leg. An instantaneous mapping between legs is performed by exploiting physiological interjoint couplings. This way, the patient generates the reference motion for the affected leg autonomously. The approach, called Complementary Limb Motion Estimation (CLME), is implemented on the LOPES gait rehabilitation robot and evaluated with healthy subjects in two different experiments. In a previously described study, subjects walk only with one leg, while the robot's other leg acts as a fake prosthesis, to simulate complete loss of function in one leg. This study showed that CLME ensures stable gait. In a second study, to be presented in this paper, healthy subjects walk with both their own legs to assess the interference with self-determined walking. Evaluation criteria are: Power delivered to the joints by the robot, electromyography (EMG) distortions, and kinematic distortions, all compared to zero torque control, which is the baseline of minimum achievable interference. Results indicate that interference of the robot is lower with CLME than with a fixed reference trajectory, mainly in terms of lowered exchanged power and less alteration of EMG. This implies that subjects can walk more naturally with CLME, and they are assisted less by the robot when it is not needed. Future studies with patients are yet to show whether these properties of CLME transfer to the clinical domain.

  10. Site scale groundwater flow in Olkiluoto - complementary simulations

    Energy Technology Data Exchange (ETDEWEB)

    Loefman, J. [VTT Energy, Espoo (Finland)

    2000-06-01

    This work comprises of the complementary simulations to the previous groundwater flow analysis at the Olkiluoto site. The objective is to study the effects of flow porosity, conceptual model for solute transport, fracture zones, land uplift and initial conditions on the results. The numerical simulations are carried out up to 10000 years into the future employing the same modelling approach and site-specific flow and transport model as in the previous work except for the differences in the case descriptions. The result quantities considered are the salinity and the driving force in the vicinity of the repository. The salinity field and the driving force are sensitive to the flow porosity and the conceptual model for solute transport. Ten-fold flow porosity and the dual-porosity approach retard the transport of solutes in the bedrock resulting in brackish groundwater conditions at the repository at 10000 years A.P. (in the previous work the groundwater in the repository turned into fresh). The higher driving forces can be attributed to the higher concentration gradients resulting from the opposite effects of the land uplift, which pushes fresh water deeper and deeper into the bedrock, and the higher flow porosity and the dual-porosity model, which retard the transport of solutes. The cases computed (unrealistically) without fracture zones and postglacial land uplift show that they both have effect on the results and can not be ignored in the coupled and transient groundwater flow analyses. The salinity field and the driving force are also sensitive to the initial salinity field especially at the beginning during the first 500 years A.P. The sensitivity will, however, diminish as soon as fresh water dilutes brackish and saline water and decreases the concentration gradients. Fresh water conditions result in also a steady state for the driving force in the repository area. (orig.)

  11. Complementary and alternative drug therapy versus science-oriented medicine

    Directory of Open Access Journals (Sweden)

    Anlauf, Manfred

    2015-06-01

    Full Text Available This opinion deals critically with the so-called complementary and alternative medical (CAM therapy on the basis of current data. From the authors’ perspective, CAM prescriptions and most notably the extensive current endeavours to the “integration” of CAM into conventional patient care is problematic in several respects.Thus, several CAM measures are used, although no specific effects of medicines can be proved in clinical studies. It is extensively explained that the methods used in this regard are those of evidence-based medicine, which is one of the indispensable pillars of science-oriented medicine. This standard of proof of efficacy is fundamentally independent of the requirement of being able to explain efficacy of a therapy in a manner compatible with the insights of the natural sciences, which is also essential for medical progress. Numerous CAM treatments can however never conceivably satisfy this requirement; rather they are justified with pre-scientific or unscientific paradigms. The high attractiveness of CAM measures evidenced in patients and many doctors is based on a combination of positive expectations and experiences, among other things, which are at times unjustified, at times thoroughly justified, from a science-oriented view, but which are non-specific (context effects. With a view to the latter phenomenon, the authors consider the conscious use of CAM as unrevealed therapeutic placebos to be problematic. In addition, they advocate that academic medicine should again systematically endeavour to pay more attention to medical empathy and use context effects in the service of patients to the utmost.The subsequent opinion discusses the following after an introduction to medical history: the definition of CAM; the efficacy of most common CAM procedures; CAM utilisation and costs in Germany; characteristics of science-oriented medicine; awareness of placebo research; pro and contra arguments about the use of CAM, not least

  12. A complementary palette of NanoCluster Beacons.

    Science.gov (United States)

    Obliosca, Judy M; Babin, Mark C; Liu, Cong; Liu, Yen-Liang; Chen, Yu-An; Batson, Robert A; Ganguly, Mainak; Petty, Jeffrey T; Yeh, Hsin-Chih

    2014-10-28

    NanoCluster Beacons (NCBs), which use few-atom DNA-templated silver clusters as reporters, are a type of activatable molecular probes that are low-cost and easy to prepare. While NCBs provide a high fluorescence enhancement ratio upon activation, their activation colors are currently limited. Here we report a simple method to design NCBs with complementary emission colors, creating a set of multicolor probes for homogeneous, separation-free detection. By systematically altering the position and the number of cytosines in the cluster-nucleation sequence, we have tuned the activation colors of NCBs to green (C8-8, 460 nm/555 nm); yellow (C5-5, 525 nm/585 nm); red (C3-4, 580 nm/635 nm); and near-infrared (C3-3, 645 nm/695 nm). At the same NCB concentration, the activated yellow NCB (C5-5) was found to be 1.3 times brighter than the traditional red NCB (C3-4). Three of the four colors (green, yellow, and red) were relatively spectrally pure. We also found that subtle changes in the linker sequence (down to the single-nucleotide level) could significantly alter the emission spectrum pattern of an NCB. When the length of linker sequences was increased, the emission peaks were found to migrate in a periodic fashion, suggesting short-range interactions between silver clusters and nucleobases. Size exclusion chromatography results indicated that the activated NCBs are more compact than their native duplex forms. Our findings demonstrate the unique photophysical properties and environmental sensitivities of few-atom DNA-templated silver clusters, which are not seen before in common organic dyes or luminescent crystals.

  13. Complementary and alternative medicine: what's it all about?

    Science.gov (United States)

    Barrett, B

    2001-01-01

    A number of health-related interventions--from widespread therapies such as acupuncture, herbal medicine, homeopathy and yoga, to less well-known modalities such as Feldenkrais, iridology, reflexology and reiki--have increasingly come under the general heading of complementary and alternative medicine (CAM). A few, such as biofeedback, chiropractic and physical therapy, are considered conventional by some, alternative by others. Several national surveys estimate that around 40% of the US populace uses a CAM therapy in a given year. While a few people use CAM therapies instead of conventional medicine, the vast majority of CAM users continue to access the official health care system. Many, however, do not discuss their CAM use with their physician. Medical doctors, for their part, are sharply divided on their attitudes toward CAM, with strong advocates and vehement opponents writing and speaking about this issue. CAM therapists are even more diverse, spanning the spectrum from conventional-appearing registered and certified practitioners to iconoclasts promoting anomalous therapies in the place of conventional treatment. The majority, however, both respect and want to work with conventional medicine, as do their patients. Nearly everyone is calling for more and better evidence, and an ever-increasing number of randomized controlled trials and meta-analyses are now appearing in the literature. Over the past few years, a number of calls for "integrated medicine" have been made, and a few attempts at integrating CAM and conventional medicine have been launched. This article reviews these issues, citing our own interview-based work and the relevant literature. Whether the CAM phenomenon represents a short-lived social movement or the beginnings of a radical transformation of medicine has yet to be determined.

  14. Complementary Therapy for Cancer Survivors: Integrative Nursing Care

    Directory of Open Access Journals (Sweden)

    Kazuko Onishi

    2016-01-01

    Full Text Available Objective: The number of cancer patients who survive more than 5 years after the completion of their initial treatment is increasing. Oncology nurses must consider the needs of long-term cancer survivors in addition to those of cancer patients undergoing treatment because cancer survivors experience anxiety over several issues, including the risk of recurrence and progression of cancer status and symptom management. Methods: We tried to examine the effect of complementary therapy (CT to reduce anxiety. The experimental study compared an intervention group (5 males and 68 females that underwent four CTs and a control group (5 males and 56 females that received no intervention. The intervention group practiced the CTs in their home for 20 min/day, 2 days/week, for 8 weeks, for a total of 16 times, whereas the control group performed their usual routines. Stress response scale-18 (SRS-18 scores consisting of three subscales (depression-anxiety, temper-anger, and lethargy were compared between the groups and across time within each group. Results: The intervention group reduced depression and anxiety significantly than the control group. Furthermore, the intervention group expressed the following positive feedback: "being able to relax," "being distracted from their worries and anxieties," "being able to sleep," "feeling more in-touch with reality," and "wanting to continue the practice." Conclusions: The study might accurately reflect the perspectives of women with cancer because the majority of the patients were women. Meanwhile, the result suggests that CTs might be useful for long-term cancer survivors who experience anxiety that influence their quality of life.

  15. Compliance Audit of Processed Complementary Foods in Urban Ghana

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    Richmond Nii Okai Aryeetey

    2015-10-01

    Full Text Available Background and objectives: Although Processed Complementary Foods (PCF can contribute to meeting dietary needs of infants and young children, it has been associated with unethical marketing practices which undermine practice of exclusive breastfeeding for six months. The current study assessed PCF labeling compliance to the International Code of marketing of Breast Milk Substitutes (CMBMS, and the National Breastfeeding Promotion Regulation (NBPR, in Ghana. Methods: A variety of PCF were purchased from child welfare clinics, fuel station shops, supermarkets, ‘mother/baby’ care shops and pharmacies in the La and Osu Klottey sub-metropolitan areas in Accra. The labels were evaluated against best practice indicators proposed by the Maternal Infant and Young Child Nutrition (MIYCN Working Group based on the international CMBMS, and also indicators based on the NBPR. An overall compliance estimate was determined based on intensity of compliance to the indicators. Results: The PCF purchased included cereal-based products, fruit juices, fruit and vegetable purees, milk-based products, and combination meals; seventy-five percent of PCF were imported. One hundred of the 108 products identified were labeled in English and thus included in analysis. None of the products complied with all labeling requirements of CMBMS or NBPR; 84% and 17% of product labels complied with at least 50% of NBPR and 50% of CMBMS indicators, respectively. Only 5% of labels had content indicating importance of exclusive breastfeeding for 6 months. Additionally, only 5% of labels warned against the hazard of introducing PCF earlier than 6 months as required by the NBPR. Conclusions: Labeling of most PCF sold by selected retailers in Accra did not comply with NBPR and CMBMS labelling requirements. Enforcement of local law on labeling of PCF is urgently needed.

  16. KBS-3H Complementary studies, 2008-2010

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2012-10-15

    KBS-3H is a joint project between Svensk Kaernbraenslehantering AB (SKB) in Sweden and Posiva Oy in Finland. The main goal during the project phase Complementary studies of horizontal emplacement KBS-3H 2008-2010 was to develop KBS-3H to such a state that a decision to go ahead with full-scale testing and demonstration could be made. The KBS-3H design is a variant of the KBS-3 method and an alternative to the KBS-3V design. In KBS-3H multiple canisters containing spent nuclear fuel are emplaced in parallel, 100-300 m long, horizontal deposition drifts at a depth of about 400-500 m in the bedrock whereas the KBS-3V design calls for vertical emplacement of the canisters in individual deposition holes. Further development and evaluation of the main KBS-3H design alternatives developed in earlier work, DAWE (Drainage, Artificial Watering and air Evacuation) and STC (Semi Tight Compartments) (Autio el al. 2007) has now enabled a well-founded KBS-3H reference design selection, DAWE has been selected. Regarding long-term safety; bentonite-metal interactions have been in focus and studies have given a good basis for material selection for the Supercontainer, plugs and other supporting structures and titanium is selected. The selections and evaluations made during this project phase will be used in the safety evaluations planned for Forsmark and Olkiluoto in the upcoming project phase. KBS-3H specific production lines have been outlined and layout adaptations for both Forsmark and Olkiluoto have been developed. Full-scale tests of system components have also been carried out with good results; the full-scale compartment plug test shows the ability to install a plug that separates drift compartments hydraulically.

  17. Complementary and Alternative Medicine Use at a Comprehensive Cancer Center.

    Science.gov (United States)

    Luo, Qianlai; Asher, Gary N

    2016-05-04

    Background Complementary and alternative medicine (CAM) use is common among cancer patients, but the majority of CAM studies do not specify the time periods in relation to cancer diagnoses. We sought to define CAM use by cancer patients and investigate factors that might influence changes in CAM use in relation to cancer diagnoses. Methods We conducted a cross-sectional survey of adults diagnosed with breast, prostate, lung, or colorectal cancer between 2010 and 2012 at the Lineberger Comprehensive Cancer Center. Questionnaires were sent to 1794 patients. Phone calls were made to nonrespondents. Log binomial/Poisson regressions were used to investigate the association between cancer-related changes in CAM use and conversations about CAM use with oncology providers. Results We received 603 (33.6 %) completed questionnaires. The mean age (SD) was 64 (11) years; 62% were female; 79% were white; and 98% were non-Hispanic. Respondents reported the following cancer types: breast (47%), prostate (27%), colorectal (14%), lung (11%). Eighty-nine percent reported lifetime CAM use. Eighty-five percent reported CAM use during or after initial cancer treatment, with category-specific use as follows: mind-body medicine 39%, dietary supplements 73%, body-based therapies 30%, and energy medicine 49%. During treatment CAM use decreased for all categories except energy medicine. After treatment CAM use returned to pretreatment levels for most CAMs except chiropractic. Initiation of CAM use after cancer diagnosis was positively associated with a patient having a conversation about CAM use with their oncology provider, mainly driven by patient-initiated conversations. Conclusions Consistent with previous studies, CAM use was common among our study population. Conversations about CAM use with oncology providers appeared to influence cessation of mind-body medicine use after cancer diagnosis.

  18. Determinants of public trust in complementary and alternative medicine

    Directory of Open Access Journals (Sweden)

    Groenewegen Peter P

    2010-03-01

    Full Text Available Abstract Background In the Netherlands, public trust in conventional medicine is relatively high. There is reason to believe that public trust in complementary and alternative medicine (CAM is rated lower. The aim of this study is to gain insight into public trust in CAM and the determinants that lie at the root of it. We hypothesized that public trust in CAM is related to (perceived institutional guarantees, media information on CAM, information from people's social network, personal experiences, the role of general practitioners (GPs and trust in conventional medicine. Methods A postal questionnaire on public trust in CAM was mailed to 1358 members of the Health Care Consumer Panel. 65% of the questionnaires were returned. Data were analysed using frequencies, ANOVA, post hoc testing and linear regression analyses. Results In the total sample, the level of public trust in CAM was a 5.05 on average on a scale of 1-10. 40.7% was CAM user (current or past and displayed significantly higher levels of trust toward CAM than CAM non users. In the total sample, public trust in CAM was related to institutional guarantees, negative media information, positive and negative information reported by their social network and people's personal experiences with CAM. For non users, trust is mostly associated with institutional guarantees. For users, personal experiences are most important. For both users and non users, trust levels in CAM are affected by negative media information. Public trust in CAM is for CAM users related to positive information and for non users to negative information from their network. Conclusions In the Netherlands, CAM is trusted less than conventional medicine. The hypotheses on institutional guarantees, media information, information from the network and people's personal experiences are confirmed by our study for the total sample, CAM non users and users. The other hypotheses are rejected.

  19. Complementary and alternative medicine in Indian Parkinson's disease patients.

    Science.gov (United States)

    Pandit, Awadh Kishor; Vibha, Deepti; Srivastava, Achal Kumar; Shukla, Garima; Goyal, Vinay; Behari, Madhuri

    2016-10-01

    Use of complementary and alternative medicine (CAM; bǔ chōng yǔ tì dài yī xué) in Parkinson disease (PD) ranged 40-70%. The objective of this study was to determine the frequency, types and factors associated with the use of CAM in Indian PD patients. PD patients, fulfilling UKPD-Society brain-bank diagnostic-criteria, attending Movement-disorders clinic of a tertiary-care teaching hospital in India from 1st May to 15th December 2012 were enrolled. Information on socio-demographic, clinical data and treatment along with factors (source of information, benefits, harms, reason for use and cost) associated with CAM use were recorded. Out of 233 consecutive PD patients, 106 (46%) used CAM. Mean ± SD age of CAM users was 56 ± 11.2 years. Among CAM users, 72% were males, with mean age-onset 49 ± 11.16 years (P = 0.042) and 73% receiving levodopa therapy (p = 0.006). Longer duration PD, higher education (graduates and above), urban residence, and fairly good perceived health were other factors seen among CAM users. Reasons for using CAM were 'feel good factor' (73%), 9% took CAM due to side effects from allopathic-medicines. Commonly used CAM were Ayurvedic, homeopathic medicines, and acupuncture ( zhēn jiǔ) [74/106 (70%)]. Median CAM cost in Indian Rupees (INR) was 1000/month (USD16, range: 0-400USD/month in year 2012). Almost half of PD patients use CAM. Three-quarters of Indian CAM using PD patients believe that CAM is harmless, using it at a substantial cost. CAM-users are educated, young, urban dwellers, longer duration PD and receiving levodopa. Commonly used CAM was Ayurvedic, Homeopathic medicines and acupuncture.

  20. Good Accounting Skills: What More Does a Successful Accountant Need?

    Science.gov (United States)

    Park, Leslie Jane

    1994-01-01

    Most of 189 accounting students surveyed (77% of whom were nonnative speakers of English) were not in favor of adding communication skills courses, although they recognized their importance in hiring. The area most needing improvement for nonnative speakers was vocabulary, for native speakers speaking and spelling. All preferred maintaining their…

  1. Accountability in Arab Bedouin Schools in Israel: Accountable to Whom?

    Science.gov (United States)

    Mizel, Omar

    2009-01-01

    "School-based management" (SBM) rose to become a prominent trend in educational reform in Western countries during the last few decades of the 20th century and has likewise been introduced into a number of Asian and African nations. A key component of SBM is the increase of internal accountability within the school with the aim of improving…

  2. Media Accounts of School Performance: Reinforcing Dominant Practices of Accountability

    Science.gov (United States)

    Baroutsis, Aspa

    2016-01-01

    Media reportage often act as interpretations of accountability policies thereby making the news media a part of the policy enactment process. Within such a process, their role is that of policy reinforcement rather than policy construction or contestation. This paper draws on the experiences of school leaders in regional Queensland, Australia, and…

  3. Complementary and alternative medicine education in dietetics programs: existent but not consistent.

    Science.gov (United States)

    Vickery, Connie E; Cotugna, Nancy

    2006-06-01

    This descriptive survey was undertaken to determine the inclusion of complementary and alternative medicine topics into undergraduate didactic dietetics education. The response rate was 34% (n=92) of all directors (N=273) of didactic and coordinated dietetics programs. Almost all programs (n=81; 88%) include complementary and alternative medicine instruction in some form in their curricula; the majority of content is integrated into already existing nutrition courses. The nutrition courses most often containing complementary and alternative medicine were medical nutrition therapy, advance nutrition, and community nutrition. Topics addressed were varied and included herbal supplements, functional foods, Native-American healing, and quackery in medicine. Most directors indicated that complementary and alternative medicine is an important component of dietetics education, yet many indicated that students are not being adequately prepared in this area. The mean familiarity of program directors with complementary and alternative medicine competencies for dietetics practice was 6 on a scale, with 10 being the most knowledgeable. Respondents also identified whether complementary and alternative medicine and dietary supplement competencies were being addressed at all in their curricula. Lack of time seemed to be the limiting factor to incorporation of complementary and alternative medicine topics into the curricula. Evidence from this study indicates that current curricula are providing some complementary and alternative medicine content, but a core of knowledge is lacking. The complementary and alternative medicine competencies for entry-level dietetics practice anticipated by 2006 will be useful in helping educators adequately meet the needs of future professionals in the area of complementary and alternative medicine.

  4. Estimation and valuation in accounting

    Directory of Open Access Journals (Sweden)

    Cicilia Ionescu

    2014-03-01

    Full Text Available The relationships of the enterprise with the external environment give rise to a range of informational needs. Satisfying those needs requires the production of coherent, comparable, relevant and reliable information included into the individual or consolidated financial statements. International Financial Reporting Standards IAS / IFRS aim to ensure the comparability and relevance of the accounting information, providing, among other things, details about the issue of accounting estimates and changes in accounting estimates. Valuation is a process continually used, in order to assign values to the elements that are to be recognised in the financial statements. Most of the times, the values reflected in the books are clear, they are recorded in the contracts with third parties, in the supporting documents, etc. However, the uncertainties in which a reporting entity operates determines that, sometimes, the assigned or values attributable to some items composing the financial statements be determined by use estimates.

  5. Computer programs as accounting object

    Directory of Open Access Journals (Sweden)

    I.V. Perviy

    2015-03-01

    Full Text Available Existing approaches to the regulation of accounting software as one of the types of intangible assets have been considered. The features and current state of the legal protection of computer programs have been analyzed. The reasons for the need to use patent law as a means of legal protection of individual elements of computer programs have been discovered. The influence of the legal aspects of the use of computer programs for national legislation to their accounting reflection has been analyzed. The possible options for the transfer of rights from computer programs copyright owners have been analyzed that should be considered during creation of software accounting system at the enterprise. Identified and analyzed the characteristics of computer software as an intangible asset under the current law. General economic characteristics of computer programs as one of the types of intangible assets have been grounded. The main distinguishing features of software compared to other types of intellectual property have been all ocated

  6. OPINIONSCONCERNINGTHE ORGANIZATIONOF STANDARD COSTS ACCOUNTANCY

    Directory of Open Access Journals (Sweden)

    Ion Ionescu

    2015-10-01

    Full Text Available The main purpose of this research is to present a way for organizing the accountancy under the conditions of applying the method of standard costs, such that to allow both the registration of standard and effective costs and the separate registration of the deviations from standard costs. Making some pertinent and performance decisions is mainly influenced by the quality of the information provided to managers and by the promptitude they are sent. This desiderate is not possible if using classical methods for calculating costs, reason for which it is mandatory to organize and implement a managerial accountancy, based on using a modern method, namely the method of standard costs. The main implications of this method consist of establishing a pertinent cost, orientated towards the entity management, regardless the activity domain where it is implemented. The carried out study concerns only one of the phases performed for applying the method of standard cost, respectively the organization of the standard costs accountancy.

  7. Morality, Ethics and True Image in Business Accounting

    Directory of Open Access Journals (Sweden)

    Ionel BOSTAN

    2011-06-01

    Full Text Available 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, all over the world and maybe especially in our Romanian space, we very much need a “minima moralia” in the businesses field. The fiddle from the public money, the fiscal evasion, reprogrammed payments and payment exemptions represent main objectives when starting the serious campaign of the moral sanitation in the business field. The temptation of money appeared the same time as “scene” entering of this sign of value. The mirage of the fortune has the same age with “homo oeconomicus”. The true image, as a criterion of performance of the accounting field, is basal established on the concepts of ethical and moral nature: truth, honesty, regularity, reality, neutrality, continuity, permanency, etc. The achievement of the accounting truth claims, in equal parts, serious elements of professionalism. A real “fire test” for us is to prove through real facts the absolute governing of an unwritten law: we have to say what we think and, mostly, we must do what we say.

  8. Fraud Education for Accounting Students.

    Science.gov (United States)

    Peterson, Bonita K.

    2003-01-01

    Reports that limited fraud education takes place in accounting due to a crowded curriculum and misunderstanding of the extent of fraud. Suggests ways to develop content on the topic and provides a list of teaching materials (textbooks, workbooks, trade books, case materials, videos, and reference materials). (Contains 16 references.) (SK)

  9. Switching Costs in Accounting Services

    Directory of Open Access Journals (Sweden)

    Fatih Koç

    2015-06-01

    Full Text Available 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 to investigate the concept of switching costs (relational cost, procedural cost and financial cost, its determinants (perceived service quality, service importance, and service failures, and consequences (re-purchasing, and recommen ding to others. Theresearch was conducted on small business entrepreneurs in down-town of Balıkesir in Turkey. Total 405 small business entrepreneur owners were interviewed. According to results of the study, perceived service quality positively affects all dimensions of switching costs, significance of service positively affects procedural and relational costs, and service failures negatively affect procedural and relational costs. The results showed that while procedural and relational costs positively affect re-purchasing and recommending to others variables, financial cost did not have any effect on these variables.

  10. Senegal : Country Financial Accountability Assessment

    OpenAIRE

    World Bank

    2003-01-01

    This Country Financial Accountability Assessment (CFAA) examines the financial management in both the public and private sectors, aimed as an evaluation, not an audit, and, identifies financial risks within current practices, and procedures in Senegal. It does not however, intend to suggest an accurate, final allocation of public resources, though it facilitates implementation of action pl...

  11. Accountability: A New Disneyland Fantasy

    Science.gov (United States)

    Bundy, Robert F.

    1974-01-01

    Parents, professional educators, boards of education, legislators, and the general public are justifiably questioning the monies spent on education, school efficiency, what schools are actually accomplishing, and who controls the results of schooling. However, accountability, as envisioned by its major supporters, will address none of these…

  12. Kant's Account of Moral Education

    Science.gov (United States)

    Giesinger, Johannes

    2012-01-01

    While Kant's pedagogical lectures present an account of moral education, his theory of freedom and morality seems to leave no room for the possibility of an education for freedom and morality. In this paper, it is first shown that Kant's moral philosophy and his educational philosophy are developed within different theoretical paradigms: whereas…

  13. Accountable Professional Practice in ELT

    Science.gov (United States)

    Farmer, Frank

    2006-01-01

    Professionalism is widely thought to be desirable in ELT, and at the same time institutions are taking seriously the need to evaluate their teachers. This article presents a general approach to professionalism focused on the accountability of the professional to the client based on TESOL's (2000) classification of adult ELT within eight general…

  14. Czech Republic : Accounting and Auditing

    OpenAIRE

    World Bank

    2003-01-01

    Financial reporting and auditing requirements in the Czech Republic are currently in transition from complying with national standards to complying with International Accounting Standards (IAS), International Standards on Auditing (ISA), and the European Union (EU) Directives. By law, the Czech Republic seeks to attain maximum compliance with the EU Fourth and Seventh Directives and the E...

  15. Accountability--A Historical Perspective.

    Science.gov (United States)

    Keefover, Karen Shade

    1983-01-01

    Asserts that existing accountability policies assume that a single behaviorist theory is the one best system for effective education. Examines the pitfalls of the one-system approach through the examples of John Stuart Mill's utilitarian upbringing and "Gradgrindism" in Charles Dickens' novel "Hard Times." (SK)

  16. Accounting Principles and Financial Statements.

    Science.gov (United States)

    Robinson, Daniel D.

    1973-01-01

    This document presents the background and analysis of the American Institute of Certified Public Accountants (AICPA) guide to auditing colleges and universities. Highlights include the approval of the market value option, the treatment of endowment gains, debt services as transfers, the decisions on pledges, the use of financial statements, the…

  17. Personal accounts of stroke experiences

    NARCIS (Netherlands)

    Wachters-Kaufmann, CSM

    2000-01-01

    As there appeared to be a need for personal accounts of stroke experiences, a book called "Speaking about Stroke" was written for stroke patients and their caregivers. For the past two years, a questionnaire was sent to the people who had ordered the book, to gain an insight into the characteristics

  18. Career Expectations of Accounting Students

    Science.gov (United States)

    Elam, Dennis; Mendez, Francis

    2010-01-01

    The demographic make-up of accounting students is dramatically changing. This study sets out to measure how well the profession is ready to accommodate what may be very different needs and expectations of this new generation of students. Non-traditional students are becoming more and more of a tradition in the current college classroom.…

  19. Library Labor Cost Accounting System.

    Science.gov (United States)

    Du Bois, Dan

    The Library Labor Cost Accounting System will provide visibility on current costs of manually processing library materials, at each campus as well as system-wide. The scope of the study includes the following: (1) 100 individual activities, grouped into 14 functional areas, e.g., Ordering, Receiving; and into 3 major operations: Acquisitions,…

  20. Charter Schools and Democratic Accountability

    Science.gov (United States)

    Henig, Jeffrey R.

    2017-01-01

    In this article, Jeffrey R. Henig states that there is no strong accountability at charter schools without the strong oversight of public officials. When charter schooling first erupted on the scene, policymakers and citizens had little choice but to base their reactions on theory, ideology, or hunch. However twenty-five years in, there is still…