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Sample records for contamination representation accounting

  1. Accounting Knowledge Representation in PROLOG Language

    Directory of Open Access Journals (Sweden)

    Bogdan Patrut

    2010-03-01

    Full Text Available This paper presents some original techniques for implementing accounting knowledge in PROLOG language. We will represent rules of operation of accounts, the texts of accounting operations, and how to compute the depreciation.Keywords: accounting, knowledge representation, PROLOG, depreciation, natural language processing

  2. Social Representations of Accounting in Facebook Communities

    Directory of Open Access Journals (Sweden)

    Ivan Canan

    2017-12-01

    Full Text Available This paper deals with the social representations of accounting that emerge from the contents shared by users of the social network Facebook. The sample studied includes the ten most popular communities organized around accounting, and their last fifty posts. The messages were coded and categorized using the content analysis methodology as well as platform social interaction data such as likes, comments and shares were used to assess the popularity of content / contexts and message formats. The analysis of the data indicates that the people that congregate around accounting in Facebook communities tend to deal primarily with tributary and bureaucratic issues, suggesting that in these communities accounting is the expression of a praxis whose function is to attend totax issues. Deductions converge to other studies on social representations of accounting in Brazil, reinforcing the idea that accounting is viewed differently by academia, professionals and stakeholders.

  3. Social Representations of Accounting in Facebook Communities

    OpenAIRE

    Ivan Canan; Isabela Augusta Andrade Souza; Kelly Cristina Pereira de Oliveira

    2017-01-01

    This paper deals with the social representations of accounting that emerge from the contents shared by users of the social network Facebook. The sample studied includes the ten most popular communities organized around accounting, and their last fifty posts. The messages were coded and categorized using the content analysis methodology as well as platform social interaction data such as likes, comments and shares were used to assess the popularity of content / contexts and message formats. Th...

  4. The Operation of Representation in Accounting

    DEFF Research Database (Denmark)

    Mouritsen, Jan

    2011-01-01

    Dr. Norman Macintosh spans more theoretical horizon than most accounting researchers. There is a line of interest in his oeuvre concerned with the expansion of social theory to accounting issues. He is particularly fond of post-structuralist perspectives and has generated an enjoyable account of ...

  5. Accounting - a Normative Representation of Economic Reality?

    Directory of Open Access Journals (Sweden)

    Gianina Roman

    2010-07-01

    Full Text Available Accounting is currently a very dynamic field at international level. Accounting information or its derivatives comprise an important segment of the information conveyed in the economic environment. Therefore, accounting is considered by some authors as the most important information source of a nation. Widening and diversifying the request for information from the scope of financial accounting is generated by modernization and restructuring economy and society development as a whole. In these circumstances, accounting has a very important role. Establishing decision based on a real, pertinent, relevant, timely information system insures a performance administration, management of the current situation, with many phenomena of crisis. Accounting involves the perception of real which is based on a conceptual system, which means that the entire accounting system is based on a set of objectives, postulates, principles, rules and regulations. When different objects are placed in different areas, the differentiation between real and ideal is only formal.

  6. Baccalaureate Accounting Student Mentors' Social Representations of Their Mentorship Experiences

    Science.gov (United States)

    Roy, Vicky; Brown, Patricia A.

    2016-01-01

    Mentorship has been shown to enhance engagement, participation, and understanding of the workplace through the development of soft-skills and leadership capacity. This research identifies and describes the social representations of second and third year Baccalaureate accounting students relating to their experiences in mentoring first year…

  7. Governance of Aquatic Agricultural Systems: Analyzing Representation, Power, and Accountability

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    Blake D. Ratner

    2013-12-01

    Full Text Available Aquatic agricultural systems in developing countries face increasing competition from multiple stakeholders over rights to access and use natural resources, land, water, wetlands, and fisheries, essential to rural livelihoods. A key implication is the need to strengthen governance to enable equitable decision making amidst competition that spans sectors and scales, building capacities for resilience, and for transformations in institutions that perpetuate poverty. In this paper we provide a simple framework to analyze the governance context for aquatic agricultural system development focused on three dimensions: stakeholder representation, distribution of power, and mechanisms of accountability. Case studies from Cambodia, Bangladesh, Malawi/Mozambique, and Solomon Islands illustrate the application of these concepts to fisheries and aquaculture livelihoods in the broader context of intersectoral and cross-scale governance interactions. Comparing these cases, we demonstrate how assessing governance dimensions yields practical insights into opportunities for transforming the institutions that constrain resilience in local livelihoods.

  8. Representational Account of Memory: Insights from Aging and Synesthesia.

    Science.gov (United States)

    Pfeifer, Gaby; Ward, Jamie; Chan, Dennis; Sigala, Natasha

    2016-12-01

    The representational account of memory envisages perception and memory to be on a continuum rather than in discretely divided brain systems [Bussey, T. J., & Saksida, L. M. Memory, perception, and the ventral visual-perirhinal-hippocampal stream: Thinking outside of the boxes. Hippocampus, 17, 898-908, 2007]. We tested this account using a novel between-group design with young grapheme-color synesthetes, older adults, and young controls. We investigated how the disparate sensory-perceptual abilities between these groups translated into associative memory performance for visual stimuli that do not induce synesthesia. ROI analyses of the entire ventral visual stream showed that associative retrieval (a pair-associate retrieved in the absence of a visual stimulus) yielded enhanced activity in young and older adults' visual regions relative to synesthetes, whereas associative recognition (deciding whether a visual stimulus was the correct pair-associate) was characterized by enhanced activity in synesthetes' visual regions relative to older adults. Whole-brain analyses at associative retrieval revealed an effect of age in early visual cortex, with older adults showing enhanced activity relative to synesthetes and young adults. At associative recognition, the group effect was reversed: Synesthetes showed significantly enhanced activity relative to young and older adults in early visual regions. The inverted group effects observed between retrieval and recognition indicate that reduced sensitivity in visual cortex (as in aging) comes with increased activity during top-down retrieval and decreased activity during bottom-up recognition, whereas enhanced sensitivity (as in synesthesia) shows the opposite pattern. Our results provide novel evidence for the direct contribution of perceptual mechanisms to visual associative memory based on the examples of synesthesia and aging.

  9. 4 CFR 11.1 - Right to representation before the Government Accountability Office.

    Science.gov (United States)

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Right to representation before the Government Accountability Office. 11.1 Section 11.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM RECOGNITION... Accountability Office. Each person having a claim or other rights assertable in the Government Accountability...

  10. Baccalaureate Accounting Student Mentors’ Social Representations of their Mentorship Experiences

    Directory of Open Access Journals (Sweden)

    Vicky Roy

    2016-06-01

    Full Text Available Mentorship has been shown to enhance engagement, participation, and understanding of the workplace through the development of soft-skills and leadership capacity. This research identifies and describes the social representations of second and third year Baccalaureate accounting students relating to their experiences in mentoring first year accounting students. We used an exploratory research method based on a qualitative analysis of 34 semi-structured interviews. Our research intends to answer these question: To what extent is a mandatory Student Peer Mentorship Project useful for second and third year Baccalaureate accounting students in developing their interpersonal and communication skills and leadership capacity?; and How can this experience be transferable to the workplace? The main results show that the mentoring experience has provided Baccalaureate students’ with the opportunity to develop their soft-skills, both interpersonal and communication skills, and has improved their leadership capacity. They took diverse actions to motivate their mentees to succeed, drawing on their own past experience of the school, program, courses, and their professors. They provided mentees with information on what to expect in the first semester in their courses as well as where, how, and when to study. These students mentioned that their intrinsic motivation, their personal satisfaction, and their leadership capacity had increased by helping and supporting their mentees. Also, they felt that they improved their communication skills through the ability to provide information and meet and support new accounting students. Finally, their experience seems as valuable for them as for their mentees and is transferable to the workplace. Il a été démontré que le mentorat améliorait l’engagement, la participation et la compréhension dans le milieu de travail grâce au développement de compétences non techniques et de capacités d’encadrement. Cette

  11. Linguistic and Perceptual Mapping in Spatial Representations: An Attentional Account.

    Science.gov (United States)

    Valdés-Conroy, Berenice; Hinojosa, José A; Román, Francisco J; Romero-Ferreiro, Verónica

    2018-03-01

    Building on evidence for embodied representations, we investigated whether Spanish spatial terms map onto the NEAR/FAR perceptual division of space. Using a long horizontal display, we measured congruency effects during the processing of spatial terms presented in NEAR or FAR space. Across three experiments, we manipulated the task demands in order to investigate the role of endogenous attention in linguistic and perceptual space mapping. We predicted congruency effects only when spatial properties were relevant for the task (reaching estimation task, Experiment 1) but not when attention was allocated to other features (lexical decision, Experiment 2; and color, Experiment 3). Results showed faster responses for words presented in Near-space in all experiments. Consistent with our hypothesis, congruency effects were observed only when a reaching estimate was requested. Our results add important evidence for the role of top-down processing in congruency effects from embodied representations of spatial terms. Copyright © 2017 Cognitive Science Society, Inc.

  12. Representation of Knowledge on Some Management Accounting Techniques in Textbooks

    Science.gov (United States)

    Golyagina, Alena; Valuckas, Danielius

    2016-01-01

    This paper examines the coverage of management accounting techniques in several popular management accounting texts, assessing each technique's claimed position within practice, its benefits and limitations, and the information sources substantiating these claims. Employing the notion of research genres, the study reveals that textbooks in their…

  13. Reexamining the language account of cross-national differences in base-10 number representations.

    Science.gov (United States)

    Vasilyeva, Marina; Laski, Elida V; Ermakova, Anna; Lai, Weng-Feng; Jeong, Yoonkyung; Hachigian, Amy

    2015-01-01

    East Asian students consistently outperform students from other nations in mathematics. One explanation for this advantage is a language account; East Asian languages, unlike most Western languages, provide cues about the base-10 structure of multi-digit numbers, facilitating the development of base-10 number representations. To test this view, the current study examined how kindergartners represented two-digit numbers using single unit-blocks and ten-blocks. The participants (N=272) were from four language groups (Korean, Mandarin, English, and Russian) that vary in the extent of "transparency" of the base-10 structure. In contrast to previous findings with older children, kindergartners showed no cross-language variability in the frequency of producing base-10 representations. Furthermore, they showed a pattern of within-language variability that was not consistent with the language account and was likely attributable to experiential factors. These findings suggest that language might not play as critical a role in the development of base-10 representations as suggested in earlier research. Copyright © 2014 Elsevier Inc. All rights reserved.

  14. Representation

    National Research Council Canada - National Science Library

    Little, Daniel

    2006-01-01

    ...). The reason this is so is due to hierarchies that we take for granted. By hierarchies I mean that there is a layer of representation of us as individuals, as military professional, as members of a military unit and as citizens of an entire nation...

  15. Accounting for negative automaintenance in pigeons: a dual learning systems approach and factored representations.

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    Florian Lesaint

    Full Text Available Animals, including Humans, are prone to develop persistent maladaptive and suboptimal behaviours. Some of these behaviours have been suggested to arise from interactions between brain systems of Pavlovian conditioning, the acquisition of responses to initially neutral stimuli previously paired with rewards, and instrumental conditioning, the acquisition of active behaviours leading to rewards. However the mechanics of these systems and their interactions are still unclear. While extensively studied independently, few models have been developed to account for these interactions. On some experiment, pigeons have been observed to display a maladaptive behaviour that some suggest to involve conflicts between Pavlovian and instrumental conditioning. In a procedure referred as negative automaintenance, a key light is paired with the subsequent delivery of food, however any peck towards the key light results in the omission of the reward. Studies showed that in such procedure some pigeons persisted in pecking to a substantial level despite its negative consequence, while others learned to refrain from pecking and maximized their cumulative rewards. Furthermore, the pigeons that were unable to refrain from pecking could nevertheless shift their pecks towards a harmless alternative key light. We confronted a computational model that combines dual-learning systems and factored representations, recently developed to account for sign-tracking and goal-tracking behaviours in rats, to these negative automaintenance experimental data. We show that it can explain the variability of the observed behaviours and the capacity of alternative key lights to distract pigeons from their detrimental behaviours. These results confirm the proposed model as an interesting tool to reproduce experiments that could involve interactions between Pavlovian and instrumental conditioning. The model allows us to draw predictions that may be experimentally verified, which could help

  16. Representation

    Science.gov (United States)

    2006-09-01

    two weeks to arrive. Source: http://beergame.mit.edu/ Permission Granted – MIT Supply Chain Forum 2005 Professor Sterman –Sloan School of...Management - MITSource: http://web.mit.edu/jsterman/www/ SDG /beergame.html Rules of Engagement The MIT Beer Game Simulation 04-04 Slide Number 10 Professor...Sterman –Sloan School of Management - MITSource: http://web.mit.edu/jsterman/www/ SDG /beergame.html What is the Significance of Representation

  17. THE DEPRECIATED REPLACEMENT COST - REPRESENTATION OF FAIR VALUE IN ACCOUNTING. TENDENCIES AND PERSPECTIVES IN THE ROMANIAN ACCOUNTING PRACTICE

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    Manea Marinela-Daniela

    2011-12-01

    Full Text Available The Romanian accounting system has gone through a radical reform in the last years, but the preoccupations for improving and developing Romanian accounting still continue. In order to preserve the general objective of rendering available to financial managers and analysts a common internationally agreed framework for drawing up and presenting financial statements, accounting professionals have the duty to contribute to the elaboration of accounting policies capable to transform accounting in an essential leadership instrument. Under these circumstances, there is the attempt to identify a dialogue form between accounting norms and policies, between the freedom to choose accounting procedures and the obligation to provide users with credible relevant information. The present work aims to make a thorough analysis of fair value adjustment - version of the depreciated replacement cost - which is specific to specialized corporal immobilized assets seldom commercialized on the market, by starting from the approaches and concepts existing in specialized literature, while afterwards it will carry out a comparative study between normative provisions and the concrete reality of Romanian accounting practice. Aware that fair value adjustment represents the profession of assessment experts, the presents work aims to present the potential models for quantifying fair value, which is an useful information basis for accounting professionals who have one more instrument at their disposal, for effectively and practically applying IRFS norms. Acknowledgement: This work was cofinanced from the European Social Fund through Sectorial Operational Programme Human Resources Development 2007-2013, project number POSDRU/1.5/S/59184 Performance and excellence in postdoctoral research in Romanian economics science domain.,institution:Alexandru Ioan Cuza - University of Iasi, period: 01.11.2010 - 30.04.2013, tutor: Ph.D. Professor Vasile Cocris

  18. THE FAIR VALUE – REPRESENTATION OF THE MARKET VALUE IN ACCOUNTING. TRENDS AND PERSPECTIVES IN ROMANIAN ACCOUNTING PRACTICE

    Directory of Open Access Journals (Sweden)

    Marinela-Daniela Manea

    2011-06-01

    Full Text Available The market value, as a method of measuring the right value, also provides the highest objectivity due to the fact that it is based on information exterior to the entity, impossible to influence in anyway. For the fair value of a product to be equivalent to the market value, a prerequisite needs to be followed: the market must be perfect, namely organized and active. In this case, the evaluation’s type is mark et to market. In certain fields, the active’s market existence is clearly difficult (for instance for the derived products or specialized, unique assets etc. In such situations – imperfect market – we will valorize that specific good by calculating its fair value by using an evaluation technique, an alternative technique in the absence of a price set by the market. There are two possible approaches: the first one belongs to the analogy method; the second approach belongs to valuing an asset using the modeling technique also known as market to model. The method of determining the value of an asset by analogy or similarity is theoretically valid, but in practice this is difficult, since the notion of similar characteristics is often difficult to establish and prove. This article proposes a valuation of the market value concept based on Romanian realities - legal, accounting practices in that area,and taking into account the existing fiscal limitations.

  19. Conspiracy theories as quasi-religious mentality: an integrated account from cognitive science, social representations theory, and frame theory.

    Science.gov (United States)

    Franks, Bradley; Bangerter, Adrian; Bauer, Martin W

    2013-01-01

    Conspiracy theories (CTs) can take many forms and vary widely in popularity, the intensity with which they are believed and their effects on individual and collective behavior. An integrated account of CTs thus needs to explain how they come to appeal to potential believers, how they spread from one person to the next via communication, and how they motivate collective action. We summarize these aspects under the labels of stick, spread, and action. We propose the quasi-religious hypothesis for CTs: drawing on cognitive science of religion, social representations theory, and frame theory. We use cognitive science of religion to describe the main features of the content of CTs that explain how they come to stick: CTs are quasi-religious representations in that their contents, forms and functions parallel those found in beliefs of institutionalized religions. However, CTs are quasi-religious in that CTs and the communities that support them, lack many of the institutional features of organized religions. We use social representations theory to explain how CTs spread as devices for making sense of sudden events that threaten existing worldviews. CTs allow laypersons to interpret such events by relating them to common sense, thereby defusing some of the anxiety that those events generate. We use frame theory to explain how some, but not all CTs mobilize collective counter-conspiratorial action by identifying a target and by proposing credible and concrete rationales for action. We specify our integrated account in 13 propositions.

  20. Does fair value accounting provide a better representation of a company?

    OpenAIRE

    Casta , Jean-François

    2004-01-01

    International audience; For a number of decades now, at the instigation of Anglo-Saxon standard setters, the basis of the traditional accounting model, or the financial conventions which determine how a company's wealth and income is measured, have been increasingly called into question. This wide-reaching movement, initiated in the United States by the Financial Accounting Standards Board (FASB), and internationally by the International Accounting Standards Committee (IASC), aims to replace ...

  1. Transfrontera Crimes: Representations of the Juárez Femicides in Recent Fictional and Non-Fictional Accounts

    Directory of Open Access Journals (Sweden)

    Marietta Messmer

    2012-05-01

    Full Text Available In her article, Marrietta Messmer discusses the representation of the Juárez femicides and their traumatizing effects on the Juárez/El Paso community in four recently published accounts: Teresa Rodriguez's journalistic account The Daughters of Juarez (2007, the documentary Señorita Extraviada (2001 directed by Lourdes Portillo, the feature film Bordertown (2006, directed by Gregory Nava, and Alicia Gaspar de Alba's mystery novel Desert Blood: The Juárez Murders (2005. More specifically, she analyzes the degree to which these sources regard the femicides not merely as a Mexican problem but as a structural and highly significant transborder issue that has its roots in the region's current political and economic developments, as well as its pervasive social and cultural changes.

  2. A Computational Account of Children's Analogical Reasoning: Balancing Inhibitory Control in Working Memory and Relational Representation

    Science.gov (United States)

    Morrison, Robert G.; Doumas, Leonidas A. A.; Richland, Lindsey E.

    2011-01-01

    Theories accounting for the development of analogical reasoning tend to emphasize either the centrality of relational knowledge accretion or changes in information processing capability. Simulations in LISA (Hummel & Holyoak, 1997, 2003), a neurally inspired computer model of analogical reasoning, allow us to explore how these factors may…

  3. A multivariate geostatistical approach to spatial representation of groundwater contamination using hydrochemistry and microbial community profiles.

    NARCIS (Netherlands)

    Mouser, P.J.; Rizzo, D.M.; Roling, W.F.M.; van Breukelen, B.M.

    2005-01-01

    Managers of landfill sites are faced with enormous challenges when attempting to detect and delineate leachate plumes with a limited number of monitoring wells, assess spatial and temporal trends for hundreds of contaminants, and design long-term monitoring (LTM) strategies. Subsurface microbial

  4. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

    This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…

  5. Accounting for pH heterogeneity and variability in modelling human health risks from cadmium in contaminated land

    International Nuclear Information System (INIS)

    Gay, J. Rebecca; Korre, Anna

    2009-01-01

    The authors have previously published a methodology which combines quantitative probabilistic human health risk assessment and spatial statistical methods (geostatistics) to produce an assessment, incorporating uncertainty, of risks to human health from exposure to contaminated land. The model assumes a constant soil to plant concentration factor (CF veg ) when calculating intake of contaminants. This model is modified here to enhance its use in a situation where CF veg varies according to soil pH, as is the case for cadmium. The original methodology uses sequential indicator simulation (SIS) to map soil concentration estimates for one contaminant across a site. A real, age-stratified population is mapped across the contaminated area, and intake of soil contaminants by individuals is calculated probabilistically using an adaptation of the Contaminated Land Exposure Assessment (CLEA) model. The proposed improvement involves not only the geostatistical estimation of the contaminant concentration, but also that of soil pH, which in turn leads to a variable CF veg estimate which influences the human intake results. The results presented demonstrate that taking pH into account can influence the outcome of the risk assessment greatly. It is proposed that a similar adaptation could be used for other combinations of soil variables which influence CF veg .

  6. High Stakes Principalship--Sleepless Nights, Heart Attacks and Sudden Death Accountabilities: Reading Media Representations of the United States Principal Shortage.

    Science.gov (United States)

    Thomson, Pat; Blackmore, Jill; Sachs, Judyth; Tregenza, Karen

    2003-01-01

    Subjects a corpus of predominantly United States news articles to deconstructive narrative analysis and finds that the dominant media representation of principals' work is one of long hours, low salary, high stress, and sudden death from high stakes accountabilities. Notes that the media picture may perpetuate the problem, and that it is at odds…

  7. Visual perception from the perspective of a representational, non-reductionistic, level-dependent account of perception and conscious awareness

    Science.gov (United States)

    Overgaard, Morten; Mogensen, Jesper

    2014-01-01

    This article proposes a new model to interpret seemingly conflicting evidence concerning the correlation of consciousness and neural processes. Based on an analysis of research of blindsight and subliminal perception, the reorganization of elementary functions and consciousness framework suggests that mental representations consist of functions at several different levels of analysis, including truly localized perceptual elementary functions and perceptual algorithmic modules, which are interconnections of the elementary functions. We suggest that conscious content relates to the ‘top level’ of analysis in a ‘situational algorithmic strategy’ that reflects the general state of an individual. We argue that conscious experience is intrinsically related to representations that are available to guide behaviour. From this perspective, we find that blindsight and subliminal perception can be explained partly by too coarse-grained methodology, and partly by top-down enhancing of representations that normally would not be relevant to action. PMID:24639581

  8. Development of maintenance procedure for plate type heat exchanger taking into account preventing radioactive contamination

    International Nuclear Information System (INIS)

    Terai, Kensuke; Someki, Hiroyuki; Ueda, Yuya

    2017-01-01

    In Japanese pressurized water reactors (PWR), heat loads of spent fuel pools (SFP) is increasing due to rising spent fuels and use of mixed oxide (MOX) fuels. Therefore, SFP cooling capacities are necessary to be enhanced, and replacement of SFP coolers or installation of additional coolers is needed. On the other hand, installation spaces of SFP coolers are limited in existing buildings. Therefore, plate type heat exchangers which can be designed to be compact because of the high heat efficiency have often been adopted for SFP coolers instead of shell and tube type heat exchangers in general use. Plate type heat exchangers have to be overhauled periodically for inspection and gasket replacement. However, in plate type SFP coolers, radioactive SFP water and non-radioactive component cooling water (CCW) alternately run through between each plate. Thus there is a concern that the CCW system may be contaminated by radioactive materials from the SFP water during overhaul of the SFP cooler. In order to solve this problem, we have developed the maintenance procedure of the plate type SFP coolers to prevent CCW side contamination by coating the contaminated surfaces with strippable paint prior to disassembly. Before applying this developed maintenance procedure to actual equipment, we have performed the following verification tests. (1) Confirmation of fundamental characteristics for strippable paint. Firstly, we selected both water-based and solvent-based strippable paints. Secondly, we tested and confirmed the detachability and the drying time of the selected strippable paints respectively. Moreover we also confirmed that the selected strippable paints are appropriate materials from the viewpoint of chemical composition restriction of consumable materials used in nuclear power plant. (2) Confirmation of workability for paint filling, drying and peeling off. The strippable paints need to be peeled off after filling into plate type heat exchanger and draining

  9. Development of an expert system for the taking into account of uncertainties in the monitoring of internal contaminations

    International Nuclear Information System (INIS)

    Davesne, E.; Blanchardon, E.; Casanova, P.; Chojnacki, E.; Paquet, F.

    2010-01-01

    Internal contaminations may result from professional exposure and they can be monitored by anthropo-radiometric and radio-toxicological measurements which are interpreted in terms of embedded activity and effective dose by means of biokinetic and dosimetric models. In spite of standards, some uncertainties in the dosimetric interpretation of radio-toxicological measurements may remain. The authors report the development of a software (OPSCI code) which takes into account uncertainties related to the worker internal dosimetry, the calculation of the minimum detectable dose related to an exposure, and the development of a data monitoring programme

  10. Visual perception from the perspective of a representational, non-reductionistic, level-dependent account of perception and conscious awareness

    DEFF Research Database (Denmark)

    Overgaard, Morten; Mogensen, Jesper

    2014-01-01

    This article proposes a new model to interpret seemingly conflicting evidence concerning the correlation of consciousness and neural processes. Based on an analysis of research of blindsight and subliminal perception, the reorganization of elementary functions and consciousness framework suggests......’ of analysis in a ‘situational algorithmic strategy’ that reflects the general state of an individual. We argue that conscious experience is intrinsically related to representations that are available to guide behaviour. From this perspective, we find that blindsight and subliminal perception can be explained...

  11. A trama da crítica democrática: da participação à representação e à accountability The conceptual web of democratic critique: from participation to representation and accountability

    Directory of Open Access Journals (Sweden)

    Adrian Gurza Lavalle

    2011-01-01

    Full Text Available Este artigo atenta para deslocamentos conceituais ocorridos entre "representação política", "participação" e "accountability" na crítica interna à democracia ao longo das últimas décadas, bem como examina sua ressignificação recíproca na definição de nova trama conceitual da crítica democrática. O conceito de accountability parece oferecer, hoje, o registro normativo para lidar com as exigências de legitimidade nas experiências de representação política extraparlamentar. Argumenta-se também, que as circunstâncias históricas que propiciaram a polaridade negativa ou capacidade crítica à "participação", no campo da teoria democrática, não apenas mudaram, mas tornaram inadequada sua especifi cação analítica para a compreensão das experiências de inovação democrática em curso.In the last decades there has been a surprising conceptual shift between the role of three concepts - political representation, participation and accountability - in the internal criticism of democracy. This article sheds light on that shift by examining the reciprocal redefi nition of meaning between those concepts and the shape of a new conceptual network for democratic critique. Nowadays, internal critique of democracy has been developed from the stand point of representation theories, which used to be traditionally related to the defense of democracy. Participatory democracy models, once the main stand point for criticizing democracy, either lost influence or where integrated to more sophisticated deliberative democratic models. We argue that this state of affairs is due to a conceptual worthy dissociation between representative government and political representation. This dissociation works under democratic and pluralistic assumptions, thus, it is sensible to legitimacy challenges faced by extra-parliamentary political representation. In this scenario, accountability appears as a normative concept useful for dealing with those

  12. Retrospective: Adjusting contaminant concentrations in bird eggs to account for moisture and lipid Loss during their incubation

    Science.gov (United States)

    Rattner, Barnett A.; Wiemeyer, Stanley N.; Blus, Lawrence J.

    2016-01-01

    By the 1960s, research and monitoring efforts on chlorinated pesticide residues in tissues of wildlife were well underway in North America and Europe. Conservationists and natural resource managers were attempting to resolve whether pesticide exposure and accumulated residues were related to population declines in several species of predatory and scavenging birds (e.g., bald eagle Haliaeetus leucocephalus, peregrine falcon Falco peregrinus, brown pelican Pelecanus occidentalis and osprey Pandion haliaetus). The avian egg was a favored sampling matrix even before the realization that eggshell thinning was linked to population declines (Ratcliffe 1967; Hickey and Anderson 1968) and that the concentration of p,p’-DDE in an egg was associated with the shell thinning phenomenon (e.g., Blus et al. 1972; Wiemeyer et al. 1988). The necessity for making wet-weight concentration adjustments to account for natural moisture loss during incubation of viable eggs was realized. Correction for the more dramatic moisture loss in non-viable decaying eggs was recognized as being paramount. For example, the ∑DDT residues in osprey eggs were reported to vary by as much as eightfold without accounting for moisture loss adjustments (Stickel et al. 1965). In the absence of adjusting concentrations to the fresh wet-weight that was present at the time of egg laying, the uncorrected values exaggerated contaminant concentrations, yielding artifactual results and ultimately incorrect conclusions. The adjustment to fresh wet-weight concentration is equally important for many other persistent contaminants including PCBs, dioxins, furans, and brominated diphenyl ethers.

  13. Can in vitro assays account for interactions between inorganic co-contaminants observed during in vivo relative bioavailability assessment?

    Science.gov (United States)

    Ollson, Cameron J; Smith, Euan; Juhasz, Albert L

    2018-02-01

    In vitro assays act as surrogate measurements of relative bioavailability (RBA) for inorganic contaminants. The values derived from these assays are routinely used to refine human health risk assessments (HHRA). Extensive in vitro research has been performed on three major inorganic contaminants; As, Cd and Pb. However, the majority of these studies have evaluated the contaminants individually, even in cases when they are found as co-contaminants. Recently, in vivo studies (animal model) have determined that when the three aforementioned contaminants are present in the same soil matrix, they have the ability to influence each other's individual bioavailability. Since in vitro assays are used to inform HHRA, this study investigated whether bioaccessibility methods including the Solubility/Bioavailability Research Consortium (SBRC) assay, and physiologically based extraction test (PBET), have the ability to detect interactions between As, Cd and Pb. Using a similar dosing methodology to recently published in vivo studies, spiked aged (12 years) soil was assessed by evaluating contaminant bioaccessibility individually, in addition to tertiary combinations. In two spiked aged soils (grey and brown chromosols), there was no influence on contaminant bioaccessibility when As, Cd and Pb we present as co-contaminants. However, in a red ferrosol, the presence of As and Pb significantly decreased (p contaminant interactions and bioaccessibility outcomes. Although bioaccessibility methods may not account for interactions between elements as demonstrated in in vivo models, in vitro assessment provides a conservative prediction of contaminant RBA under co-contaminant scenarios. Copyright © 2017 Elsevier Ltd. All rights reserved.

  14. Spin contamination analogy, Kramers pairs symmetry and spin density representations at the 2-component unrestricted Hartree-Fock level of theory

    KAUST Repository

    Bučinský, Lukáš

    2015-05-11

    "Kramers pairs symmetry breaking" is evaluated at the 2-component (2c) Kramers unrestricted and/or general complex Hartree-Fock (GCHF) level of theory, and its analogy with "spin contamination" at the 1-component (1c) unrestricted Hartree-Fock (UHF) level of theory is emphasized. The GCHF "Kramers pairs symmetry breaking" evaluation is using the square of overlaps between the set of occupied spinorbitals with the projected set of Kramers pairs. In the same fashion, overlaps between α and β orbitals are used in the evaluation of "spin contamination" at the UHF level of theory. In this manner, UHF Š2 expectation value is made formally extended to the GCHF case. The directly evaluated GCHF expectation value of the Š2 operator is considered for completeness. It is found that the 2c GCHF Kramers pairs symmetry breaking has a very similar extent in comparison to the 1c UHF spin contamination. Thus higher excited states contributions to the 1c and 2c unrestricted wave functions of open shell systems have almost the same extent and physical consequences. Moreover, it is formally shown that a single determinant wave function in the restricted open shell Kramers case has the expectation value of K2 operator equal to the negative number of open shell electrons, while the eigenvalue of K2 for the series of simple systems (H, He, He*-triplet, Li and Li*-quartet) are found to be equal to minus the square of the number of open shell electrons. The concept of unpaired electron density is extended to the GCHF regime and compared to UHF and restricted open shell Hartree-Fock spin density. The "collinear" and "noncollinear" analogs of spin density at the GCHF level of theory are considered as well. Spin contamination and/or Kramers pairs symmetry breaking, spin populations and spin densities are considered for H2O+, Cl, HCl+, phenoxyl radical (C6H5O) as well as for Cu, Cu2+, Fe and the [OsCl5(1H-pyrazole)]- anion. The 1c and 2c unpaired electron density representation is found

  15. Anatomic-physiological schema of the gastrointestinal tract, to be taken in account in determining the levels of radioactive contamination

    International Nuclear Information System (INIS)

    Fabry, C.

    1964-01-01

    Anatomical and physiological data of the gastrointestinal tract of adults and children were summarized in a standard schema, to be used in calculating the levels of radioactive contamination, in the food chain. (author) [fr

  16. Zebrafish seizure model identifies p,p -DDE as the dominant contaminant of fetal California sea lions that accounts for synergistic activity with domoic acid.

    Science.gov (United States)

    Tiedeken, Jessica A; Ramsdell, John S

    2010-04-01

    Fetal poisoning of California sea lions (CSLs; Zalophus californianus) has been associated with exposure to the algal toxin domoic acid. These same sea lions accumulate a mixture of persistent environmental contaminants including pesticides and industrial products such as polychlorinated biphenyls (PCBs) and polybrominated diphenyl ethers (PBDEs). Developmental exposure to the pesticide dichlorodiphenyltrichloroethane (DDT) and its stable metabolite 1,1-bis-(4-chlorophenyl)-2,2-dichloroethene (p,p -DDE) has been shown to enhance domoic acid-induced seizures in zebrafish; however, the contribution of other co-occurring contaminants is unknown. We formulated a mixture of contaminants to include PCBs, PBDEs, hexachlorocyclohexane (HCH), and chlordane at levels matching those reported for fetal CSL blubber to determine the impact of co-occurring persistent contaminants with p,p -DDE on chemically induced seizures in zebrafish as a model for the CSLs. Embryos were exposed (6-30 hr postfertilization) to p,p -DDE in the presence or absence of a defined contaminant mixture prior to neurodevelopment via either bath exposure or embryo yolk sac microinjection. After brain maturation (7 days postfertilization), fish were exposed to a chemical convulsant, either pentylenetetrazole or domoic acid; resulting seizure behavior was then monitored and analyzed for changes, using cameras and behavioral tracking software. Induced seizure behavior did not differ significantly between subjects with embryonic exposure to a contaminant mixture and those exposed to p,p -DDE only. These studies demonstrate that p,p -DDE--in the absence of PCBs, HCH, chlordane, and PBDEs that co-occur in fetal sea lions--accounts for the synergistic activity that leads to greater sensitivity to domoic acid seizures.

  17. Accounting for nanometer-thick adventitious carbon contamination in X-ray absorption spectra of carbon-based materials.

    Science.gov (United States)

    Mangolini, Filippo; McClimon, J Brandon; Rose, Franck; Carpick, Robert W

    2014-12-16

    Near-edge X-ray absorption fine structure (NEXAFS) spectroscopy is a powerful technique for characterizing the composition and bonding state of nanoscale materials and the top few nanometers of bulk and thin film specimens. When coupled with imaging methods like photoemission electron microscopy, it enables chemical imaging of materials with nanometer-scale lateral spatial resolution. However, analysis of NEXAFS spectra is often performed under the assumption of structural and compositional homogeneity within the nanometer-scale depth probed by this technique. This assumption can introduce large errors when analyzing the vast majority of solid surfaces due to the presence of complex surface and near-surface structures such as oxides and contamination layers. An analytical methodology is presented for removing the contribution of these nanoscale overlayers from NEXAFS spectra of two-layered systems to provide a corrected photoabsorption spectrum of the substrate. This method relies on the subtraction of the NEXAFS spectrum of the overlayer adsorbed on a reference surface from the spectrum of the two-layer system under investigation, where the thickness of the overlayer is independently determined by X-ray photoelectron spectroscopy (XPS). This approach is applied to NEXAFS data acquired for one of the most challenging cases: air-exposed hard carbon-based materials with adventitious carbon contamination from ambient exposure. The contribution of the adventitious carbon was removed from the as-acquired spectra of ultrananocrystalline diamond (UNCD) and hydrogenated amorphous carbon (a-C:H) to determine the intrinsic photoabsorption NEXAFS spectra of these materials. The method alters the calculated fraction of sp(2)-hybridized carbon from 5 to 20% and reveals that the adventitious contamination can be described as a layer containing carbon and oxygen ([O]/[C] = 0.11 ± 0.02) with a thickness of 0.6 ± 0.2 nm and a fraction of sp(2)-bonded carbon of 0.19 ± 0.03. This

  18. Characterization of atmospheric trace elements in the Puruogangri ice core: a preliminary account of Tibetan Plateau environmental and contamination histories

    Science.gov (United States)

    Beaudon, E.; Gabrielli, P.; Sierra Hernandez, R.; Wegner, A.; Thompson, L. G.

    2014-12-01

    Asia is facing enormous challenges including large-scale environmental changes, rapid population growth and industrialization. The inherent generated pollution contributes to half of all Earth's anthropogenic trace metals emissions that, when deposited to glaciers of the surrounding mountains of the Third Pole region, leave a characteristic chemical fingerprint. Records of past atmospheric deposition preserved in snow and ice from Third Pole glaciers provide unique insights into changes of the chemical composition of the atmosphere and into the nature and intensity of the regional atmospheric circulation systems. The determination of the elemental composition of aeolian dust stored in Himalayan and Tibetan Plateau glaciers can help to qualify the potential contamination of glacial meltwater as a part of the greater fresh Asian water source. The 215 m long Puruogangri ice core retrieved in 2000 at 6500 m a.s.l. in central Tibetan Plateau (Western Tanggula Shan, China) provides one of the first multi-millennium-long environmental archives (spanning the last 7000 years and annually resolved for the last 400 years) obtained from the Tibetan Plateau region. The Puruogangri's area is climatologically of particular interest because of its location at the boundary between the monsoon (wet) and the westerly (dry) dominated atmospheric circulation. The major objective of this study is to determine the concentration of trace and ultra-trace elements in the Puruogangri ice core between 1600 and 2000 AD in order to characterize the atmospheric aerosols entrapped in the ice. Particular attention is given to assess the amount of trace elements originating from anthropogenic sources during both the pre-industrial and industrial periods. The distinction between the anthropogenic contribution and the crustal background may rely on the precise decoupling of the dry and wet seasons signals, the former being largely influenced by dust contribution.

  19. Biosphere modelling for safety assessment of geological disposal taking account of denudation of contaminated soils. Research document

    International Nuclear Information System (INIS)

    Kato, Tomoko

    2003-03-01

    Biosphere models for safety assessment of geological disposal have been developed on the assumption that the repository-derived radionuclides reach surface environment by groundwater. In the modelling, river, deep well and marine have been considered as geosphere-biosphere (GBIs) and some Japanese-specific ''reference biospheres'' have been developed using an approach consistent with the BIOMOVS II/BIOMASS Reference Biosphere Methodology. In this study, it is assumed that the repository-derived radionuclide would reach surface environment in the form of solid phase by uplift and erosion of contaminated soil and sediment. The radionuclides entered into the surface environment by these processes could be distributed between solid and liquid phases and could spread within the biosphere via solid phase and also liquid phase. Based on these concepts, biosphere model that considers variably saturated zone under surface soil (VSZ) as a GBI was developed for calculating the flux-to-dose conversion factors of three exposure groups (farming, freshwater fishing, marine fishing) based on the Reference Biosphere Methodology. The flux-to-dose conversion factors for faming exposure group were the highest, and ''inhalation of dust'', external irradiation from soil'' and ''ingestion of soil'' were the dominant exposure pathways for most of radionuclides considered in this model. It is impossible to compare the flux-to-dose conversion factors calculated by the biosphere model in this study with those calculated by the biosphere models developed in the previous studies because the migration processes considered when the radionuclides entered the surface environment through the aquifer are different among the models; i.e. it has been assumed that the repository-derived radionuclides entered the GBIs such as river, deep well and marine via groundwater without dilution and retardation at the aquifer in the previous biosphere models. Consequently, it must be modelled the migration of

  20. Polynomial representations of GLn

    CERN Document Server

    Green, James A; Erdmann, Karin

    2007-01-01

    The first half of this book contains the text of the first edition of LNM volume 830, Polynomial Representations of GLn. This classic account of matrix representations, the Schur algebra, the modular representations of GLn, and connections with symmetric groups, has been the basis of much research in representation theory. The second half is an Appendix, and can be read independently of the first. It is an account of the Littelmann path model for the case gln. In this case, Littelmann's 'paths' become 'words', and so the Appendix works with the combinatorics on words. This leads to the repesentation theory of the 'Littelmann algebra', which is a close analogue of the Schur algebra. The treatment is self- contained; in particular complete proofs are given of classical theorems of Schensted and Knuth.

  1. Polynomial representations of GLN

    CERN Document Server

    Green, James A

    1980-01-01

    The first half of this book contains the text of the first edition of LNM volume 830, Polynomial Representations of GLn. This classic account of matrix representations, the Schur algebra, the modular representations of GLn, and connections with symmetric groups, has been the basis of much research in representation theory. The second half is an Appendix, and can be read independently of the first. It is an account of the Littelmann path model for the case gln. In this case, Littelmann's 'paths' become 'words', and so the Appendix works with the combinatorics on words. This leads to the repesentation theory of the 'Littelmann algebra', which is a close analogue of the Schur algebra. The treatment is self- contained; in particular complete proofs are given of classical theorems of Schensted and Knuth.

  2. Spin contamination analogy, Kramers pairs symmetry and spin density representations at the 2-component unrestricted Hartree-Fock level of theory

    KAUST Repository

    Bučinský , Luká š; Malček, Michal; Biskupič, Stanislav; Jayatilaka, Dylan; Bü chel, Gabriel E.; Arion, Vladimir B.

    2015-01-01

    "Kramers pairs symmetry breaking" is evaluated at the 2-component (2c) Kramers unrestricted and/or general complex Hartree-Fock (GCHF) level of theory, and its analogy with "spin contamination" at the 1-component (1c) unrestricted Hartree-Fock (UHF

  3. Poetic representation

    DEFF Research Database (Denmark)

    Wulf-Andersen, Trine Østergaard

    2012-01-01

    , and dialogue, of situated participants. The article includes a lengthy example of a poetic representation of one participant’s story, and the author comments on the potentials of ‘doing’ poetic representations as an example of writing in ways that challenges what sometimes goes unasked in participative social...

  4. Uranium contaminated drinking water linked to leukaemia-Revisiting a case study from South Africa taking alternative exposure pathways into account.

    Science.gov (United States)

    Winde, Frank; Erasmus, Ewald; Geipel, Gerhard

    2017-01-01

    The paper presents results of a follow-up to an earlier study which established a geospatial link between naturally elevated uranium (U) levels in borehole water and haematological abnormalities in local residents serving as a proxy for leukaemia prevalent in the area. While the original study focussed on drinking water only, this paper also explores alternative exposure pathways including the inhalation of dust and the food chain. U-levels in grass and tissue of sheep generally reflect U-levels in nearby borehole water and exceed background concentrations by 20 to nearly 500 times. U-levels in sheep tissue increase with age of the animal. Wool showed the highest U-concentration followed by other non-consumable tissue such as hooves, teeth and bones. Lower levels occur in edible parts such as meat and inner organs. The U-deposition rate in wool is several orders of magnitudes higher than in bone as a known target organ. Wool is an easy-to-sample non-invasive bioindicator for U-levels in meat. Depending on the original water content, dried samples show up to 5 times higher U-levels than identical fresh material. Contaminated drinking water is the main exposure pathway for farm residents resulting in U-uptake rates exceeding the WHO's tolerable daily intake (TDI) limit by up to 900%. This is somewhat mitigated by the fact that U-speciation is dominated by a neutral calcium-uranyl-carbonate complex of relatively low toxicity. Commercially available household filters are able to significantly reduce U-levels in well water and are thus recommended as a short-term intervention. Based on average consumption rates sheep meat, as local staple food, accounts for 34% of the TDI for U. Indoor levels of radon should be monitored, too, since it is linked to both, U and leukaemia. With elevated U-levels being present in other geological formations across South Africa boreholes in these areas should be surveyed. Copyright © 2016 Elsevier B.V. All rights reserved.

  5. Quiver representations

    CERN Document Server

    Schiffler, Ralf

    2014-01-01

    This book is intended to serve as a textbook for a course in Representation Theory of Algebras at the beginning graduate level. The text has two parts. In Part I, the theory is studied in an elementary way using quivers and their representations. This is a very hands-on approach and requires only basic knowledge of linear algebra. The main tool for describing the representation theory of a finite-dimensional algebra is its Auslander-Reiten quiver, and the text introduces these quivers as early as possible. Part II then uses the language of algebras and modules to build on the material developed before. The equivalence of the two approaches is proved in the text. The last chapter gives a proof of Gabriel’s Theorem. The language of category theory is developed along the way as needed.

  6. Representational Machines

    DEFF Research Database (Denmark)

    Photography not only represents space. Space is produced photographically. Since its inception in the 19th century, photography has brought to light a vast array of represented subjects. Always situated in some spatial order, photographic representations have been operatively underpinned by social...... to the enterprises of the medium. This is the subject of Representational Machines: How photography enlists the workings of institutional technologies in search of establishing new iconic and social spaces. Together, the contributions to this edited volume span historical epochs, social environments, technological...... possibilities, and genre distinctions. Presenting several distinct ways of producing space photographically, this book opens a new and important field of inquiry for photography research....

  7. Group representations

    CERN Document Server

    Karpilovsky, G

    1994-01-01

    This third volume can be roughly divided into two parts. The first part is devoted to the investigation of various properties of projective characters. Special attention is drawn to spin representations and their character tables and to various correspondences for projective characters. Among other topics, projective Schur index and projective representations of abelian groups are covered. The last topic is investigated by introducing a symplectic geometry on finite abelian groups. The second part is devoted to Clifford theory for graded algebras and its application to the corresponding theory

  8. Value Representations

    DEFF Research Database (Denmark)

    Rasmussen, Majken Kirkegaard; Petersen, Marianne Graves

    2011-01-01

    Stereotypic presumptions about gender affect the design process, both in relation to how users are understood and how products are designed. As a way to decrease the influence of stereotypic presumptions in design process, we propose not to disregard the aspect of gender in the design process......, as the perspective brings valuable insights on different approaches to technology, but instead to view gender through a value lens. Contributing to this perspective, we have developed Value Representations as a design-oriented instrument for staging a reflective dialogue with users. Value Representations...

  9. Can Bayesian Belief Networks help tackling conceptual model uncertainties in contaminated site risk assessment?

    DEFF Research Database (Denmark)

    Troldborg, Mads; Thomsen, Nanna Isbak; McKnight, Ursula S.

    different conceptual models may describe the same contaminated site equally well. In many cases, conceptual model uncertainty has been shown to be one of the dominant sources for uncertainty and is therefore essential to account for when quantifying uncertainties in risk assessments. We present here......A key component in risk assessment of contaminated sites is the formulation of a conceptual site model. The conceptual model is a simplified representation of reality and forms the basis for the mathematical modelling of contaminant fate and transport at the site. A conceptual model should...... a Bayesian Belief Network (BBN) approach for evaluating the uncertainty in risk assessment of groundwater contamination from contaminated sites. The approach accounts for conceptual model uncertainty by considering multiple conceptual models, each of which represents an alternative interpretation of the site...

  10. Representational Thickness

    DEFF Research Database (Denmark)

    Mullins, Michael

    Contemporary communicational and informational processes contribute to the shaping of our physical environment by having a powerful influence on the process of design. Applications of virtual reality (VR) are transforming the way architecture is conceived and produced by introducing dynamic...... elements into the process of design. Through its immersive properties, virtual reality allows access to a spatial experience of a computer model very different to both screen based simulations as well as traditional forms of architectural representation. The dissertation focuses on processes of the current...... representation? How is virtual reality used in public participation and how do virtual environments affect participatory decision making? How does VR thus affect the physical world of built environment? Given the practical collaborative possibilities of immersive technology, how can they best be implemented...

  11. Restoration of contaminated soils

    International Nuclear Information System (INIS)

    Miranda J, Jose Eduardo

    2009-01-01

    A great variety of techniques are used for the restoration of contaminated soils. The contamination is present by both organic and inorganic pollutants. Environmental conditions and soil characteristics should take into account in order to implement a remedial technique. The bioremediation technologies are showed as help to remove a variety of soil contaminants. (author) [es

  12. Naturalising Representational Content

    Science.gov (United States)

    Shea, Nicholas

    2014-01-01

    This paper sets out a view about the explanatory role of representational content and advocates one approach to naturalising content – to giving a naturalistic account of what makes an entity a representation and in virtue of what it has the content it does. It argues for pluralism about the metaphysics of content and suggests that a good strategy is to ask the content question with respect to a variety of predictively successful information processing models in experimental psychology and cognitive neuroscience; and hence that data from psychology and cognitive neuroscience should play a greater role in theorising about the nature of content. Finally, the contours of the view are illustrated by drawing out and defending a surprising consequence: that individuation of vehicles of content is partly externalist. PMID:24563661

  13. Linking neural and symbolic representation and processing of conceptual structures

    NARCIS (Netherlands)

    van der Velde, Frank; Forth, Jamie; Nazareth, Deniece S.; Wiggins, Geraint A.

    2017-01-01

    We compare and discuss representations in two cognitive architectures aimed at representing and processing complex conceptual (sentence-like) structures. First is the Neural Blackboard Architecture (NBA), which aims to account for representation and processing of complex and combinatorial conceptual

  14. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

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

  15. Pioneers of representation theory

    CERN Document Server

    Curtis, Charles W

    1999-01-01

    The year 1897 was marked by two important mathematical events: the publication of the first paper on representations of finite groups by Ferdinand Georg Frobenius (1849-1917) and the appearance of the first treatise in English on the theory of finite groups by William Burnside (1852-1927). Burnside soon developed his own approach to representations of finite groups. In the next few years, working independently, Frobenius and Burnside explored the new subject and its applications to finite group theory. They were soon joined in this enterprise by Issai Schur (1875-1941) and some years later, by Richard Brauer (1901-1977). These mathematicians' pioneering research is the subject of this book. It presents an account of the early history of representation theory through an analysis of the published work of the principals and others with whom the principals' work was interwoven. Also included are biographical sketches and enough mathematics to enable readers to follow the development of the subject. An introductor...

  16. Attention and Representational Momentum

    OpenAIRE

    Hayes, Amy; Freyd, Jennifer J

    1995-01-01

    Representational momentum, the tendency for memory to be distorted in the direction of an implied transformation, suggests that dynamics are an intrinsic part of perceptual representations. We examined the effect of attention on dynamic representation by testing for representational momentum under conditions of distraction. Forward memory shifts increase when attention is divided. Attention may be involved in halting but not in maintaining dynamic representations.

  17. 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…

  18. Internet accounting

    NARCIS (Netherlands)

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

    2001-01-01

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

  19. Asymptotical representation of discrete groups

    International Nuclear Information System (INIS)

    Mishchenko, A.S.; Mohammad, N.

    1995-08-01

    If one has a unitary representation ρ: π → U(H) of the fundamental group π 1 (M) of the manifold M then one can do may useful things: 1. To construct a natural vector bundle over M; 2. To construct the cohomology groups with respect to the local system of coefficients; 3. To construct the signature of manifold M with respect to the local system of coefficients; and others. In particular, one can write the Hirzebruch formula which compares the signature with the characteristic classes of the manifold M, further based on this, find the homotopy invariant characteristic classes (i.e. the Novikov conjecture). Taking into account that the family of known representations is not sufficiently large, it would be interesting to extend this family to some larger one. Using the ideas of A.Connes, M.Gromov and H.Moscovici a proper notion of asymptotical representation is defined. (author). 7 refs

  20. Vivid Representations and Their Effects

    Directory of Open Access Journals (Sweden)

    Kengo Miyazono

    2018-04-01

    Full Text Available Sinhababu’s Humean Nature contains many interesting and important ideas, but in this short commentary I focus on the idea of vivid representations. Sinhababu inherits his idea of vivid representations from Hume’s discussions, in particular his discussion of calm and violent passions. I am sympathetic to the idea of developing Hume’s insight that has been largely neglected by philosophers. I believe that Sinhababu and Hume are on the right track. What I do in this short commentary is to raise some questions about the details. The aim of asking these questions is not to challenge Sinhababu’s proposal (at least his main ideas, but rather to point at some interesting issues arising out of his proposal. The questions are about (1 the nature of vividness, (2 the effects of vivid representations, and (3 Sinhababu’s account of alief cases.

  1. Factorizations and physical representations

    International Nuclear Information System (INIS)

    Revzen, M; Khanna, F C; Mann, A; Zak, J

    2006-01-01

    A Hilbert space in M dimensions is shown explicitly to accommodate representations that reflect the decomposition of M into prime numbers. Representations that exhibit the factorization of M into two relatively prime numbers: the kq representation (Zak J 1970 Phys. Today 23 51), and related representations termed q 1 q 2 representations (together with their conjugates) are analysed, as well as a representation that exhibits the complete factorization of M. In this latter representation each quantum number varies in a subspace that is associated with one of the prime numbers that make up M

  2. Traces of times past : Representations of temporal intervals in memory

    NARCIS (Netherlands)

    Taatgen, Niels; van Rijn, Hedderik

    2011-01-01

    Theories of time perception typically assume that some sort of memory represents time intervals. This memory component is typically underdeveloped in theories of time perception. Following earlier work that suggested that representations of different time intervals contaminate each other (Grondin,

  3. Temporal Representation in Semantic Graphs

    Energy Technology Data Exchange (ETDEWEB)

    Levandoski, J J; Abdulla, G M

    2007-08-07

    A wide range of knowledge discovery and analysis applications, ranging from business to biological, make use of semantic graphs when modeling relationships and concepts. Most of the semantic graphs used in these applications are assumed to be static pieces of information, meaning temporal evolution of concepts and relationships are not taken into account. Guided by the need for more advanced semantic graph queries involving temporal concepts, this paper surveys the existing work involving temporal representations in semantic graphs.

  4. Representations of Nets of C*-Algebras over S 1

    Science.gov (United States)

    Ruzzi, Giuseppe; Vasselli, Ezio

    2012-11-01

    In recent times a new kind of representations has been used to describe superselection sectors of the observable net over a curved spacetime, taking into account the effects of the fundamental group of the spacetime. Using this notion of representation, we prove that any net of C*-algebras over S 1 admits faithful representations, and when the net is covariant under Diff( S 1), it admits representations covariant under any amenable subgroup of Diff( S 1).

  5. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

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

  6. 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

  7. Accounting outsourcing

    OpenAIRE

    Linhartová, Lucie

    2012-01-01

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

  8. Atmospheric contamination

    International Nuclear Information System (INIS)

    Gruetter, Juerg

    1997-01-01

    It is about the levels of contamination in center America, the population's perception on the problem, effects of the atmospheric contamination, effects in the environment, causes of the atmospheric contamination, possibilities to reduce the atmospheric contamination and list of Roeco Swisscontac in atmospheric contamination

  9. Representation in Memory.

    Science.gov (United States)

    Rumelhart, David E.; Norman, Donald A.

    This paper reviews work on the representation of knowledge from within psychology and artificial intelligence. The work covers the nature of representation, the distinction between the represented world and the representing world, and significant issues concerned with propositional, analogical, and superpositional representations. Specific topics…

  10. Understanding as Integration of Heterogeneous Representations

    Science.gov (United States)

    Martínez, Sergio F.

    2014-03-01

    The search for understanding is a major aim of science. Traditionally, understanding has been undervalued in the philosophy of science because of its psychological underpinnings; nowadays, however, it is widely recognized that epistemology cannot be divorced from psychology as sharp as traditional epistemology required. This eliminates the main obstacle to give scientific understanding due attention in philosophy of science. My aim in this paper is to describe an account of scientific understanding as an emergent feature of our mastering of different (causal) explanatory frameworks that takes place through the mastering of scientific practices. Different practices lead to different kinds of representations. Such representations are often heterogeneous. The integration of such representations constitute understanding.

  11. Action representation: crosstalk between semantics and pragmatics.

    Science.gov (United States)

    Prinz, Wolfgang

    2014-03-01

    Marc Jeannerod pioneered a representational approach to movement and action. In his approach, motor representations provide both, declarative knowledge about action and procedural knowledge for action (action semantics and action pragmatics, respectively). Recent evidence from language comprehension and action simulation supports the claim that action pragmatics and action semantics draw on common representational resources, thus challenging the traditional divide between declarative and procedural action knowledge. To account for these observations, three kinds of theoretical frameworks are discussed: (i) semantics is grounded in pragmatics, (ii) pragmatics is anchored in semantics, and (iii) pragmatics is part and parcel of semantics. © 2013 Elsevier Ltd. All rights reserved.

  12. Democracy and Representation in Paraguay

    Directory of Open Access Journals (Sweden)

    Liliana Rocío Duarte-Recalde

    2017-05-01

    Full Text Available This article reviews the electoral accountability dimension as a constitutive mechanism of Paraguayan democracy since 1989, analyzing the factors that limit the representation contained in the administration of the Paraguayan government as a result of the electoral process. We provide an analytic contrast between the democratic principles that guide the Paraguayan electoral institutions and the way their designs are enforced, identifying the gap between formal and informal rules as determinants of political representation. We also describe the barriers that prevent effective access of the population to political participation and competition, the advantages possessed by traditional political parties and interest groups, as well as their implications for democracy. We also review the degree to which elected officials are representative of historically excluded social groups as a result, emphasizing the way women, indigenous and peasant communities have potentially limited power to exercise political influence due to limitations to participation by structural and institutional factors.

  13. Tritium accountancy

    International Nuclear Information System (INIS)

    Avenhaus, R.; Spannagel, G.

    1995-01-01

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

  14. Accounting assessment

    Directory of Open Access Journals (Sweden)

    Kafka S.М.

    2017-03-01

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

  15. Understanding representations in design

    DEFF Research Database (Denmark)

    Bødker, Susanne

    1998-01-01

    Representing computer applications and their use is an important aspect of design. In various ways, designers need to externalize design proposals and present them to other designers, users, or managers. This article deals with understanding design representations and the work they do in design....... The article is based on a series of theoretical concepts coming out of studies of scientific and other work practices and on practical experiences from design of computer applications. The article presents alternatives to the ideas that design representations are mappings of present or future work situations...... and computer applications. It suggests that representations are primarily containers of ideas and that representation is situated at the same time as representations are crossing boundaries between various design and use activities. As such, representations should be carriers of their own contexts regarding...

  16. Two-Dimensional Theory of Scientific Representation

    Directory of Open Access Journals (Sweden)

    A Yaghmaie

    2013-03-01

    Full Text Available Scientific representation is an interesting topic for philosophers of science, many of whom have recently explored it from different points of view. There are currently two competing approaches to the issue: cognitive and non-cognitive, and each of them claims its own merits over the other. This article tries to provide a hybrid theory of scientific representation, called Two-Dimensional Theory of Scientific Representation, which has the merits of the two accounts and is free of their shortcomings. To do this, we will argue that although scientific representation needs to use the notion of intentionality, such a notion is defined and realized in a simply structural form contrary to what cognitive approach says about intentionality. After a short introduction, the second part of the paper is devoted to introducing theories of scientific representation briefly. In the third part, the structural accounts of representation will be criticized. The next step is to introduce the two-dimensional theory which involves two key components: fixing and structural fitness. It will be argued that fitness is an objective and non-intentional relation, while fixing is intentional.

  17. Distinguishing Representations as Origin and Representations as Input: Roles for Individual Cells

    Directory of Open Access Journals (Sweden)

    Jonathan C.W. Edwards

    2016-09-01

    Full Text Available It is widely perceived that there is a problem in giving a naturalistic account of mental representation that deals adequately with meaning, interpretation or significance (semantic content. It is suggested here that this problem may arise partly from the conflation of two vernacular senses of representation: representation-as-origin and representation-as-input. The flash of a neon sign may in one sense represent a popular drink, but to function as representation it must provide an input to a ‘consumer’ in the street. The arguments presented draw on two principles – the neuron doctrine and the need for a venue for ‘presentation’ or ‘reception’ of a representation at a specified site, consistent with the locality principle. It is also argued that domains of representation cannot be defined by signal traffic, since they can be expected to include ‘null’ elements based on non-firing cells. In this analysis, mental representations-as-origin are distributed patterns of cell firing. Each firing cell is given semantic value in its own right - some form of atomic propositional significance – since different axonal branches may contribute to integration with different populations of signals at different downstream sites. Representations-as-input are patterns of local co-arrival of signals in the form of synaptic potentials in dendrites. Meaning then draws on the relationships between active and null inputs, forming ‘scenarios’ comprising a molecular combination of ‘premises’ from which a new output with atomic propositional significance is generated. In both types of representation, meaning, interpretation or significance pivots on events in an individual cell. (This analysis only applies to ‘occurrent’ representations based on current neural activity. The concept of representations-as-input emphasises the need for a ‘consumer’ of a representation and the dependence of meaning on the co-relationships involved in an

  18. General regression and representation model for classification.

    Directory of Open Access Journals (Sweden)

    Jianjun Qian

    Full Text Available Recently, the regularized coding-based classification methods (e.g. SRC and CRC show a great potential for pattern classification. However, most existing coding methods assume that the representation residuals are uncorrelated. In real-world applications, this assumption does not hold. In this paper, we take account of the correlations of the representation residuals and develop a general regression and representation model (GRR for classification. GRR not only has advantages of CRC, but also takes full use of the prior information (e.g. the correlations between representation residuals and representation coefficients and the specific information (weight matrix of image pixels to enhance the classification performance. GRR uses the generalized Tikhonov regularization and K Nearest Neighbors to learn the prior information from the training data. Meanwhile, the specific information is obtained by using an iterative algorithm to update the feature (or image pixel weights of the test sample. With the proposed model as a platform, we design two classifiers: basic general regression and representation classifier (B-GRR and robust general regression and representation classifier (R-GRR. The experimental results demonstrate the performance advantages of proposed methods over state-of-the-art algorithms.

  19. Elimination of effluents and wastes contaminated by radionuclides produced in installations authorized on the account of the Public Health Code - ASN guide nr 18 - Release of the 26/01/2012

    International Nuclear Information System (INIS)

    2012-01-01

    This document aims at specifying the modalities of application of a decision taken by the ASN in January 2008 regarding the technical rules which the elimination of effluents and wastes contaminated by radionuclides must comply with. First, it describes the objective of the 'waste zoning' concept. Then, it addresses the management of contaminated wastes: general rules, wastes contaminated by radionuclides of very short period (less than 100 days) and of period longer than 100 days, and the management of wastes with 'hybrid risks'. It addresses the management of contaminated effluents: radioactive liquid effluent with a period either shorter or longer than 100 days, radioactive gaseous effluents. It addresses the warehousing conditions (premise design, exploitation rules). The other parts deal with the convention between several establishments within a same site (notably in the case of nuclear medicine departments), with the management plan, and with the agenda for the implementation of the ASN decision

  20. Embedded data representations

    DEFF Research Database (Denmark)

    Willett, Wesley; Jansen, Yvonne; Dragicevic, Pierre

    2017-01-01

    We introduce embedded data representations, the use of visual and physical representations of data that are deeply integrated with the physical spaces, objects, and entities to which the data refers. Technologies like lightweight wireless displays, mixed reality hardware, and autonomous vehicles...

  1. Group and representation theory

    CERN Document Server

    Vergados, J D

    2017-01-01

    This volume goes beyond the understanding of symmetries and exploits them in the study of the behavior of both classical and quantum physical systems. Thus it is important to study the symmetries described by continuous (Lie) groups of transformations. We then discuss how we get operators that form a Lie algebra. Of particular interest to physics is the representation of the elements of the algebra and the group in terms of matrices and, in particular, the irreducible representations. These representations can be identified with physical observables. This leads to the study of the classical Lie algebras, associated with unitary, unimodular, orthogonal and symplectic transformations. We also discuss some special algebras in some detail. The discussion proceeds along the lines of the Cartan-Weyl theory via the root vectors and root diagrams and, in particular, the Dynkin representation of the roots. Thus the representations are expressed in terms of weights, which are generated by the application of the elemen...

  2. Introduction to representation theory

    CERN Document Server

    Etingof, Pavel; Hensel, Sebastian; Liu, Tiankai; Schwendner, Alex

    2011-01-01

    Very roughly speaking, representation theory studies symmetry in linear spaces. It is a beautiful mathematical subject which has many applications, ranging from number theory and combinatorics to geometry, probability theory, quantum mechanics, and quantum field theory. The goal of this book is to give a "holistic" introduction to representation theory, presenting it as a unified subject which studies representations of associative algebras and treating the representation theories of groups, Lie algebras, and quivers as special cases. Using this approach, the book covers a number of standard topics in the representation theories of these structures. Theoretical material in the book is supplemented by many problems and exercises which touch upon a lot of additional topics; the more difficult exercises are provided with hints. The book is designed as a textbook for advanced undergraduate and beginning graduate students. It should be accessible to students with a strong background in linear algebra and a basic k...

  3. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

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

  4. Payroll accounting

    OpenAIRE

    Hodžová, Markéta

    2009-01-01

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

  5. Covariant representations of nuclear *-algebras

    International Nuclear Information System (INIS)

    Moore, S.M.

    1978-01-01

    Extensions of the Csup(*)-algebra theory for covariant representations to nuclear *-algebra are considered. Irreducible covariant representations are essentially unique, an invariant state produces a covariant representation with stable vacuum, and the usual relation between ergodic states and covariant representations holds. There exist construction and decomposition theorems and a possible relation between derivations and covariant representations

  6. The Representation of Abstract Words: Why Emotion Matters

    Science.gov (United States)

    Kousta, Stavroula-Thaleia; Vigliocco, Gabriella; Vinson, David P.; Andrews, Mark; Del Campo, Elena

    2011-01-01

    Although much is known about the representation and processing of concrete concepts, knowledge of what abstract semantics might be is severely limited. In this article we first address the adequacy of the 2 dominant accounts (dual coding theory and the context availability model) put forward in order to explain representation and processing…

  7. Orienting Attention to Sound Object Representations Attenuates Change Deafness

    Science.gov (United States)

    Backer, Kristina C.; Alain, Claude

    2012-01-01

    According to the object-based account of attention, multiple objects coexist in short-term memory (STM), and we can selectively attend to a particular object of interest. Although there is evidence that attention can be directed to visual object representations, the assumption that attention can be oriented to sound object representations has yet…

  8. The Micro-Category Account of Analogy

    Science.gov (United States)

    Green, Adam E.; Fugelsang, Jonathan A.; Kraemer, David J. M.; Dunbar, Kevin N.

    2008-01-01

    Here, we investigate how activation of mental representations of categories during analogical reasoning influences subsequent cognitive processing. Specifically, we present and test the central predictions of the "Micro-Category" account of analogy. This account emphasizes the role of categories in aligning terms for analogical mapping. In a…

  9. [Perceived risks of food contaminants].

    Science.gov (United States)

    Koch, Severine; Lohmann, Mark; Epp, Astrid; Böl, Gaby-Fleur

    2017-07-01

    Food contaminants can pose a serious health threat. In order to carry out adequate risk communication measures, the subjective risk perception of the public must be taken into account. In this context, the breadth of the topic and insufficient terminological delimitations from residues and food additives make an elaborate explanation of the topic to consumers indispensable. A representative population survey used language adequate for lay people and a clear definition of contaminants to measure risk perceptions with regard to food contaminants among the general public. The study aimed to assess public awareness of contaminants and the perceived health risks associated with them. In addition, people's current knowledge and need for additional information, their attitudes towards contaminants, views on stakeholder accountability, as well as compliance with precautionary measures, such as avoiding certain foods to reduce health risks originating from contaminants, were assessed. A representative sample of 1001 respondents was surveyed about food contaminants via computer-assisted telephone interviewing. The majority of respondents rated contaminants as a serious health threat, though few of them spontaneously mentioned examples of undesirable substances in foods that fit the scientific or legal definition of contaminants. Mercury and dioxin were the most well-known contaminants. Only a minority of respondents was familiar with pyrrolizidine alkaloids. The present findings highlight areas that require additional attention and provide implications for risk communication geared to specific target groups.

  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. Representations and Relations

    Czech Academy of Sciences Publication Activity Database

    Koťátko, Petr

    2014-01-01

    Roč. 21, č. 3 (2014), s. 282-302 ISSN 1335-0668 Institutional support: RVO:67985955 Keywords : representation * proposition * truth-conditions * belief-ascriptions * reference * externalism * fiction Subject RIV: AA - Philosophy ; Religion

  12. Wigner's Symmetry Representation Theorem

    Indian Academy of Sciences (India)

    Home; Journals; Resonance – Journal of Science Education; Volume 19; Issue 10. Wigner's Symmetry Representation Theorem: At the Heart of Quantum Field Theory! Aritra Kr Mukhopadhyay. General Article Volume 19 Issue 10 October 2014 pp 900-916 ...

  13. Boundary representation modelling techniques

    CERN Document Server

    2006-01-01

    Provides the most complete presentation of boundary representation solid modelling yet publishedOffers basic reference information for software developers, application developers and users Includes a historical perspective as well as giving a background for modern research.

  14. Procedural Media Representation

    OpenAIRE

    Henrysson, Anders

    2002-01-01

    We present a concept for using procedural techniques to represent media. Procedural methods allow us to represent digital media (2D images, 3D environments etc.) with very little information and to render it photo realistically. Since not all kind of content can be created procedurally, traditional media representations (bitmaps, polygons etc.) must be used as well. We have adopted an object-based media representation where an object can be represented either with a procedure or with its trad...

  15. Energy accountancy

    International Nuclear Information System (INIS)

    Boer, G.A. de.

    1981-01-01

    G.A. de Boer reacts to recently published criticism of his contribution to a report entitled 'Commentaar op het boek 'Tussen Kernenergie en Kolen. Een Analyse' van ir. J.W. Storm van Leeuwen' (Commentary on the book 'Nuclear Energy versus Coal. An Analysis by ir. J.W. Storm van Leeuwen), published by the Dutch Ministry of Economic Affairs. The contribution (Appendix B) deals with energy analyses. He justifies his arguments for using energy accountancy for assessing different methods of producing electricity, and explains that it is simply an alternative to purely economic methods. The energy conversion yield (ratio of energy produced to energy required) is tabulated for different sources. De Boer emphasises that his article purposely discusses among other things, definitions, forms of energy, the limits of the systems, the conversion of money into energy and the definition of the energy yield at length, in order to prevent misunderstandings. (C.F.)

  16. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

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

  17. Knowledge representation and use. II. Representations

    Energy Technology Data Exchange (ETDEWEB)

    Lauriere, J L

    1982-03-01

    The use of computers is less and less restricted to numerical and data processing. On the other hand, current software mostly contains algorithms on universes with complete information. The paper discusses a different family of programs: expert systems are designed as aids in human reasoning in various specific areas. Symbolic knowledge manipulation, uncertain and incomplete deduction capabilities, natural communication with humans in non-procedural ways are their essential features. This part is mainly a reflection and a debate about the various modes of acquisition and representation of human knowledge. 32 references.

  18. A polygon soup representation for free viewpoint video

    Science.gov (United States)

    Colleu, T.; Pateux, S.; Morin, L.; Labit, C.

    2010-02-01

    This paper presents a polygon soup representation for multiview data. Starting from a sequence of multi-view video plus depth (MVD) data, the proposed representation takes into account, in a unified manner, different issues such as compactness, compression, and intermediate view synthesis. The representation is built in two steps. First, a set of 3D quads is extracted using a quadtree decomposition of the depth maps. Second, a selective elimination of the quads is performed in order to reduce inter-view redundancies and thus provide a compact representation. Moreover, the proposed methodology for extracting the representation allows to reduce ghosting artifacts. Finally, an adapted compression technique is proposed that limits coding artifacts. The results presented on two real sequences show that the proposed representation provides a good trade-off between rendering quality and data compactness.

  19. Light contamination

    International Nuclear Information System (INIS)

    Cepeda Pena, William Enrique

    1998-01-01

    The article tries on the wrong use of the artificial light, of the main problems of the light contamination, dispersion of the light, noxious effects of the light contamination, ecological effects, effects on the man's biological rhythm, economic effects and effects about the civic and vial security, among other topics

  20. A course in finite group representation theory

    CERN Document Server

    Webb, Peter

    2016-01-01

    This graduate-level text provides a thorough grounding in the representation theory of finite groups over fields and rings. The book provides a balanced and comprehensive account of the subject, detailing the methods needed to analyze representations that arise in many areas of mathematics. Key topics include the construction and use of character tables, the role of induction and restriction, projective and simple modules for group algebras, indecomposable representations, Brauer characters, and block theory. This classroom-tested text provides motivation through a large number of worked examples, with exercises at the end of each chapter that test the reader's knowledge, provide further examples and practice, and include results not proven in the text. Prerequisites include a graduate course in abstract algebra, and familiarity with the properties of groups, rings, field extensions, and linear algebra.

  1. The Extent of Membership Representation and Non-Representation on the IASB

    OpenAIRE

    Alistair Brown

    2008-01-01

    Status groups abound in financial markets and none more so than in the global accounting market. One such group is the powerful and closed International Accounting Standards Board (IASB). This study empirically examines the social control of IASB membership by considering the country affiliation of members, Internet access, and gender composition over a five-year period. The results of the study show that over the period 2001-2005 representation on a four IASB committees was dominated by m...

  2. Operator representations of frames

    DEFF Research Database (Denmark)

    Christensen, Ole; Hasannasab, Marzieh

    2017-01-01

    of the properties of the operator T requires more work. For example it is a delicate issue to obtain a representation with a bounded operator, and the availability of such a representation not only depends on the frame considered as a set, but also on the chosen indexing. Using results from operator theory we show......The purpose of this paper is to consider representations of frames {fk}k∈I in a Hilbert space ℋ of the form {fk}k∈I = {Tkf0}k∈I for a linear operator T; here the index set I is either ℤ or ℒ0. While a representation of this form is available under weak conditions on the frame, the analysis...... that by embedding the Hilbert space ℋ into a larger Hilbert space, we can always represent a frame via iterations of a bounded operator, composed with the orthogonal projection onto ℋ. The paper closes with a discussion of an open problem concerning representations of Gabor frames via iterations of a bounded...

  3. Representation Elements of Spatial Thinking

    Science.gov (United States)

    Fiantika, F. R.

    2017-04-01

    This paper aims to add a reference in revealing spatial thinking. There several definitions of spatial thinking but it is not easy to defining it. We can start to discuss the concept, its basic a forming representation. Initially, the five sense catch the natural phenomenon and forward it to memory for processing. Abstraction plays a role in processing information into a concept. There are two types of representation, namely internal representation and external representation. The internal representation is also known as mental representation; this representation is in the human mind. The external representation may include images, auditory and kinesthetic which can be used to describe, explain and communicate the structure, operation, the function of the object as well as relationships. There are two main elements, representations properties and object relationships. These elements play a role in forming a representation.

  4. Mobilities and Representations

    DEFF Research Database (Denmark)

    Thelle, Mikkel

    2017-01-01

    to consider how they and their peers are currently confronting representations of mobility. This is particularly timely given the growing academic focus on practices, material mediation, and nonrepresentational theories, as well as on bodily reactions, emotions, and feelings that, according to those theories......As the centerpiece of the eighth T2M yearbook, the following interview about representations of mobility signals a new and exciting focus area for Mobility in History. In future issues we hope to include reviews that grapple more with how mobilities have been imagined and represented in the arts......, literature, and film. Moreover, we hope the authors of future reviews will reflect on the ways they approached those representations. Such commentaries would provide valuable methodological insights, and we hope to begin that effort with this interview. We have asked four prominent mobility scholars...

  5. Memetics of representation

    Directory of Open Access Journals (Sweden)

    Roberto De Rubertis

    2012-06-01

    Full Text Available This article will discuss about the physiological genesis of representation and then it will illustrate the developments, especially in evolutionary perspective, and it will show how these are mainly a result of accidental circumstances, rather than of deliberate intention of improvement. In particular, it will be argue that the representation has behaved like a meme that has arrived to its own progressive evolution coming into symbiosis with the different cultures in which it has spread, and using in this activity human work “unconsciously”. Finally it will be shown how in this action the geometry is an element key, linked to representation both to construct images using graphics operations and to erect buildings using concrete operations.

  6. Post-representational cartography

    Directory of Open Access Journals (Sweden)

    Rob Kitchin

    2010-03-01

    Full Text Available Over the past decade there has been a move amongst critical cartographers to rethink maps from a post-representational perspective – that is, a vantage point that does not privilege representational modes of thinking (wherein maps are assumed to be mirrors of the world and automatically presumes the ontological security of a map as a map, but rather rethinks and destabilises such notions. This new theorisation extends beyond the earlier critiques of Brian Harley (1989 that argued maps were social constructions. For Harley a map still conveyed the truth of a landscape, albeit its message was bound within the ideological frame of its creator. He thus advocated a strategy of identifying the politics of representation within maps in order to circumnavigate them (to reveal the truth lurking underneath, with the ontology of cartographic practice remaining unquestioned.

  7. Introduction to computer data representation

    CERN Document Server

    Fenwick, Peter

    2014-01-01

    Introduction to Computer Data Representation introduces readers to the representation of data within computers. Starting from basic principles of number representation in computers, the book covers the representation of both integer and floating point numbers, and characters or text. It comprehensively explains the main techniques of computer arithmetic and logical manipulation. The book also features chapters covering the less usual topics of basic checksums and 'universal' or variable length representations for integers, with additional coverage of Gray Codes, BCD codes and logarithmic repre

  8. Representation Discovery using Harmonic Analysis

    CERN Document Server

    Mahadevan, Sridhar

    2008-01-01

    Representations are at the heart of artificial intelligence (AI). This book is devoted to the problem of representation discovery: how can an intelligent system construct representations from its experience? Representation discovery re-parameterizes the state space - prior to the application of information retrieval, machine learning, or optimization techniques - facilitating later inference processes by constructing new task-specific bases adapted to the state space geometry. This book presents a general approach to representation discovery using the framework of harmonic analysis, in particu

  9. Additive and polynomial representations

    CERN Document Server

    Krantz, David H; Suppes, Patrick

    1971-01-01

    Additive and Polynomial Representations deals with major representation theorems in which the qualitative structure is reflected as some polynomial function of one or more numerical functions defined on the basic entities. Examples are additive expressions of a single measure (such as the probability of disjoint events being the sum of their probabilities), and additive expressions of two measures (such as the logarithm of momentum being the sum of log mass and log velocity terms). The book describes the three basic procedures of fundamental measurement as the mathematical pivot, as the utiliz

  10. On the spinor representation

    Energy Technology Data Exchange (ETDEWEB)

    Hoff da Silva, J.M.; Rogerio, R.J.B. [Universidade Estadual Paulista, Departamento de Fisica e Quimica, Guaratingueta, SP (Brazil); Villalobos, C.H.C. [Universidade Estadual Paulista, Departamento de Fisica e Quimica, Guaratingueta, SP (Brazil); Universidade Federal Fluminense, Instituto de Fisica, Niteroi, RJ (Brazil); Rocha, Roldao da [Universidade Federal do ABC-UFABC, Centro de Matematica, Computacao e Cognicao, Santo Andre (Brazil)

    2017-07-15

    A systematic study of the spinor representation by means of the fermionic physical space is accomplished and implemented. The spinor representation space is shown to be constrained by the Fierz-Pauli-Kofink identities among the spinor bilinear covariants. A robust geometric and topological structure can be manifested from the spinor space, wherein the first and second homotopy groups play prominent roles on the underlying physical properties, associated to fermionic fields. The mapping that changes spinor fields classes is then exemplified, in an Einstein-Dirac system that provides the spacetime generated by a fermion. (orig.)

  11. In defense of abstract conceptual representations.

    Science.gov (United States)

    Binder, Jeffrey R

    2016-08-01

    An extensive program of research in the past 2 decades has focused on the role of modal sensory, motor, and affective brain systems in storing and retrieving concept knowledge. This focus has led in some circles to an underestimation of the need for more abstract, supramodal conceptual representations in semantic cognition. Evidence for supramodal processing comes from neuroimaging work documenting a large, well-defined cortical network that responds to meaningful stimuli regardless of modal content. The nodes in this network correspond to high-level "convergence zones" that receive broadly crossmodal input and presumably process crossmodal conjunctions. It is proposed that highly conjunctive representations are needed for several critical functions, including capturing conceptual similarity structure, enabling thematic associative relationships independent of conceptual similarity, and providing efficient "chunking" of concept representations for a range of higher order tasks that require concepts to be configured as situations. These hypothesized functions account for a wide range of neuroimaging results showing modulation of the supramodal convergence zone network by associative strength, lexicality, familiarity, imageability, frequency, and semantic compositionality. The evidence supports a hierarchical model of knowledge representation in which modal systems provide a mechanism for concept acquisition and serve to ground individual concepts in external reality, whereas broadly conjunctive, supramodal representations play an equally important role in concept association and situation knowledge.

  12. Rethinking democracy and representation: a proposal to extend the democratic canon

    Directory of Open Access Journals (Sweden)

    Alejandro Monsiváis Carrillo

    2013-01-01

    Full Text Available Rethinking political representation is necessary to understand many contemporary democratic challenges. However, a widely accepted view states that democracy and representation are two irreconcilable principles, thus hindering the theoretical assessment of political representation's democratic relevance. According to this view, what democracy needs is more popular participation; instead, representation involves elitism and political detachment. In this paper I will argue that such a view is inaccurate. Through the reconstruction of the democratic ideal, and the discussion of the concept of political representation, I intend to show that processes of political authorization, accountability and public justification are both elements of political representation and expression of democratic politics.

  13. Water Contamination

    Science.gov (United States)

    ... Statistics Training & Education Policy & Recommendations Fast Facts Healthy Water Sites Healthy Water Drinking Water Healthy Swimming Global ... type=”submit” value=”Submit” /> Healthy Water Home Water Contamination Recommend on Facebook Tweet Share Compartir On ...

  14. Costs of groundwater contamination

    International Nuclear Information System (INIS)

    O'Neil, W.B.; Raucher, R.S.

    1990-01-01

    Two factors determine the cost of groundwater contamination: (1) the ways in which water was being used or was expected to be used in the future and (2) the physical characteristics of the setting that constrain the responses available to regain lost uses or to prevent related damages to human health and the environment. Most contamination incidents can be managed at a low enough cost that uses will not be foreclosed. It is important to take into account the following when considering costs: (1) natural cleansing through recharge and dilution can take many years; (2) it is difficult and costly to identify the exact area and expected path of a contamination plume; and (3) treatment or replacement of contaminated water often may represent the cost-effective strategy for managing the event. The costs of contamination include adverse health effects, containment and remediation, treatment and replacement costs. In comparing the costs and benefits of prevention programs with those of remediation, replacement or treatment, it is essential to adjust the cost/benefit numbers by the probability of their actual occurrence. Better forecasts of water demand are needed to predict more accurately the scarcity of new supply and the associated cost of replacement. This research should include estimates of the price elasticity of water demand and the possible effect on demand of more rational cost-based pricing structures. Research and development of techniques for in situ remediation should be encouraged

  15. Going beyond representational anthropology

    DEFF Research Database (Denmark)

    Winther, Ida Wentzel

    Going beyond representational anthropology: Re-presenting bodily, emotional and virtual practices in everyday life. Separated youngsters and families in Greenland Greenland is a huge island, with a total of four high-schools. Many youngsters (age 16-18) move far away from home in order to get...

  16. Reflection on Political Representation

    DEFF Research Database (Denmark)

    Kusche, Isabel

    2017-01-01

    This article compares how Members of Parliament in the United Kingdom and Ireland reflect on constituency service as an aspect of political representation. It differs from existing research on the constituency role of MPs in two regards. First, it approaches the question from a sociological viewp...

  17. Social representations about cancer

    Directory of Open Access Journals (Sweden)

    Andreja Cirila Škufca

    2003-09-01

    Full Text Available In this article we are presenting the results of the comparison study on social representations and causal attributions about cancer. We compared a breast cancer survivors group and control group without own experience of cancer of their own. Although social representations about cancer differ in each group, they are closely related to the concept of suffering, dying and death. We found differences in causal attribution of cancer. In both groups we found a category of risky behavior, which attributes a responsibility for a disease to an individual. Besides these factors we found predominate stress and psychological influences in cancer survivors group. On the other hand control group indicated factors outside the ones control e.g. heredity and environmental factors. Representations about a disease inside person's social space are important in co-shaping the individual process of coping with own disease. Since these representations are not always coherent with the knowledge of modern medicine their knowledge and appreciation in the course of treatment is of great value. We find the findingss of applied social psychology important as starting points in the therapeutic work with patients.

  18. The Problem of Representation

    Science.gov (United States)

    Tervo, Juuso

    2012-01-01

    In "Postphysical Vision: Art Education's Challenge in an Age of Globalized Aesthetics (AMondofesto)" (2008) and "Beyond Aesthetics: Returning Force and Truth to Art and Its Education" (2009), jan jagodzinski argued for politics that go "beyond" representation--a project that radically questions visual culture…

  19. Women and political representation.

    Science.gov (United States)

    Rathod, P B

    1999-01-01

    A remarkable progress in women's participation in politics throughout the world was witnessed in the final decade of the 20th century. According to the Inter-Parliamentary Union report, there were only eight countries with no women in their legislatures in 1998. The number of women ministers at the cabinet level worldwide doubled in a decade, and the number of countries without any women ministers dropped from 93 to 48 during 1987-96. However, this progress is far from satisfactory. Political representation of women, minorities, and other social groups is still inadequate. This may be due to a complex combination of socioeconomic, cultural, and institutional factors. The view that women's political participation increases with social and economic development is supported by data from the Nordic countries, where there are higher proportions of women legislators than in less developed countries. While better levels of socioeconomic development, having a women-friendly political culture, and higher literacy are considered favorable factors for women's increased political representation, adopting one of the proportional representation systems (such as a party-list system, a single transferable vote system, or a mixed proportional system with multi-member constituencies) is the single factor most responsible for the higher representation of women.

  20. Anatomic-physiological schema of the gastrointestinal tract, to be taken in account in determining the levels of radioactive contamination; Schema anatomo-physiologique du tractus gastro-intestinal a prendre en consideration pour le calcul des niveaux de contamination Radioactive

    Energy Technology Data Exchange (ETDEWEB)

    Fabry, C [Commissariat a l' Energie Atomique, Cadarache, Association EURATOM-CEA, Niveaux de Contamination (France). Centre d' Etudes Nucleaires

    1964-07-01

    Anatomical and physiological data of the gastrointestinal tract of adults and children were summarized in a standard schema, to be used in calculating the levels of radioactive contamination, in the food chain. (author) [French] Cette note a pour objet de rassembler les donnees anatomiques et physiologiques du tractus gastrointestinal, chez l'adulte et chez l'enfant, et d'en deduire un schema standard qui puisse servir de base au calcul des niveaux de contamination de la chaine alimentaire par les substances radioactives. (auteur)

  1. Anatomic-physiological schema of the gastrointestinal tract, to be taken in account in determining the levels of radioactive contamination; Schema anatomo-physiologique du tractus gastro-intestinal a prendre en consideration pour le calcul des niveaux de contamination Radioactive

    Energy Technology Data Exchange (ETDEWEB)

    Fabry, C. [Commissariat a l' Energie Atomique, Cadarache, Association EURATOM-CEA, Niveaux de Contamination (France). Centre d' Etudes Nucleaires

    1964-07-01

    Anatomical and physiological data of the gastrointestinal tract of adults and children were summarized in a standard schema, to be used in calculating the levels of radioactive contamination, in the food chain. (author) [French] Cette note a pour objet de rassembler les donnees anatomiques et physiologiques du tractus gastrointestinal, chez l'adulte et chez l'enfant, et d'en deduire un schema standard qui puisse servir de base au calcul des niveaux de contamination de la chaine alimentaire par les substances radioactives. (auteur)

  2. Standard model of knowledge representation

    Science.gov (United States)

    Yin, Wensheng

    2016-09-01

    Knowledge representation is the core of artificial intelligence research. Knowledge representation methods include predicate logic, semantic network, computer programming language, database, mathematical model, graphics language, natural language, etc. To establish the intrinsic link between various knowledge representation methods, a unified knowledge representation model is necessary. According to ontology, system theory, and control theory, a standard model of knowledge representation that reflects the change of the objective world is proposed. The model is composed of input, processing, and output. This knowledge representation method is not a contradiction to the traditional knowledge representation method. It can express knowledge in terms of multivariate and multidimensional. It can also express process knowledge, and at the same time, it has a strong ability to solve problems. In addition, the standard model of knowledge representation provides a way to solve problems of non-precision and inconsistent knowledge.

  3. Constructing visual representations

    DEFF Research Database (Denmark)

    Huron, Samuel; Jansen, Yvonne; Carpendale, Sheelagh

    2014-01-01

    tangible building blocks. We learned that all participants, most of whom had little experience in visualization authoring, were readily able to create and talk about their own visualizations. Based on our observations, we discuss participants’ actions during the development of their visual representations......The accessibility of infovis authoring tools to a wide audience has been identified as a major research challenge. A key task in the authoring process is the development of visual mappings. While the infovis community has long been deeply interested in finding effective visual mappings......, comparatively little attention has been placed on how people construct visual mappings. In this paper, we present the results of a study designed to shed light on how people transform data into visual representations. We asked people to create, update and explain their own information visualizations using only...

  4. Knowledge Representation and Ontologies

    Science.gov (United States)

    Grimm, Stephan

    Knowledge representation and reasoning aims at designing computer systems that reason about a machine-interpretable representation of the world. Knowledge-based systems have a computational model of some domain of interest in which symbols serve as surrogates for real world domain artefacts, such as physical objects, events, relationships, etc. [1]. The domain of interest can cover any part of the real world or any hypothetical system about which one desires to represent knowledge for com-putational purposes. A knowledge-based system maintains a knowledge base, which stores the symbols of the computational model in the form of statements about the domain, and it performs reasoning by manipulating these symbols. Applications can base their decisions on answers to domain-relevant questions posed to a knowledge base.

  5. Europe representations in textbooks

    OpenAIRE

    Brennetot , Arnaud

    2011-01-01

    This EuroBroadMap working paper presents an analysis of textbooks dealing with the representations of Europe and European Union. In most of these textbooks from secondary school, the teaching of the geography of Europe precedes the evocation of the EU. Europe is often depicted as a given object, reduced to a number of structural aspects (relief, climate, demography, traditional cultures, economic activities, etc.) whose only common point is their location within conventional boundaries. Such ...

  6. Non-Representational Theory

    DEFF Research Database (Denmark)

    Jensen, Ole B.

    2016-01-01

    Dette kapitel gennemgår den såkaldte ”Non-Representational Theory” (NRT), der primært er kendt fra den Angelsaksiske humangeografi, og som særligt er blevet fremført af den engelske geograf Nigel Thrift siden midten af 2000 årtiet. Da positionen ikke kan siges at være specielt homogen vil kapitlet...

  7. Harmonic Analysis and Group Representation

    CERN Document Server

    Figa-Talamanca, Alessandro

    2011-01-01

    This title includes: Lectures - A. Auslander, R. Tolimeri - Nilpotent groups and abelian varieties, M Cowling - Unitary and uniformly bounded representations of some simple Lie groups, M. Duflo - Construction de representations unitaires d'un groupe de Lie, R. Howe - On a notion of rank for unitary representations of the classical groups, V.S. Varadarajan - Eigenfunction expansions of semisimple Lie groups, and R. Zimmer - Ergodic theory, group representations and rigidity; and, Seminars - A. Koranyi - Some applications of Gelfand pairs in classical analysis.

  8. Functional representations for quantized fields

    International Nuclear Information System (INIS)

    Jackiw, R.

    1988-01-01

    This paper provides information on Representing transformations in quantum theory bosonic quantum field theories: Schrodinger Picture; Represnting Transformations in Bosonic Quantum Field Theory; Two-Dimensional Conformal Transformations, Schrodinger picture representation, Fock space representation, Inequivalent Schrodinger picture representations; Discussion, Self-Dual and Other Models; Field Theory in de Sitter Space. Fermionic Quantum Field Theories: Schroedinger Picture; Schrodinger Picture Representation for Two-Dimensional; Conformal Transformations; Fock Space Dynamics in the Schrodinger Picture; Fock Space Evaluation of Anomalous Current and Conformal Commutators

  9. Accounting: an endless journey through epistemology and ontology, new research perspectives

    OpenAIRE

    Betancurt, Héctor Dario

    2012-01-01

    Accounting/Accountancy as a body of knowledge with social significance has been built throughout history asking the same questions that general science has pursued: How science has come to be?, Does knowledge provide a faithful representation of reality? and mostly, which perspectives emerge as research scenarios that account for new forms of representation? Accounting as Social Technology and as a reconstruction of the concept of “accounting system”, are a source of immense possibilities to ...

  10. Cohen-Macaulay representations

    CERN Document Server

    Leuschke, Graham J

    2012-01-01

    This book is a comprehensive treatment of the representation theory of maximal Cohen-Macaulay (MCM) modules over local rings. This topic is at the intersection of commutative algebra, singularity theory, and representations of groups and algebras. Two introductory chapters treat the Krull-Remak-Schmidt Theorem on uniqueness of direct-sum decompositions and its failure for modules over local rings. Chapters 3-10 study the central problem of classifying the rings with only finitely many indecomposable MCM modules up to isomorphism, i.e., rings of finite CM type. The fundamental material--ADE/simple singularities, the double branched cover, Auslander-Reiten theory, and the Brauer-Thrall conjectures--is covered clearly and completely. Much of the content has never before appeared in book form. Examples include the representation theory of Artinian pairs and Burban-Drozd's related construction in dimension two, an introduction to the McKay correspondence from the point of view of maximal Cohen-Macaulay modules, Au...

  11. ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

    Directory of Open Access Journals (Sweden)

    Koblyanska Olena

    2018-03-01

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

  12. Linking Video and Text via Representations of Narrative

    OpenAIRE

    Salway, Andrew; Graham, Mike; Tomadaki, Eleftheria; Xu, Yan

    2003-01-01

    The ongoing TIWO project is investigating the synthesis of language technologies, like information extraction and corpus-based text analysis, video data modeling and knowledge representation. The aim is to develop a computational account of how video and text can be integrated by representations of narrative in multimedia systems. The multimedia domain is that of film and audio description – an emerging text type that is produced specifically to be informative about the events and objects dep...

  13. Blocks of tame representation type and related algebras

    CERN Document Server

    Erdmann, Karin

    1990-01-01

    This monograph studies algebras that are associated to blocks of tame representation type. Over the past few years, a range of new results have been obtained and a comprehensive account of these is provided here to- gether with some new proofs of known results. Some general theory of algebras is also presented, as a means of understanding the subject. The book is addressed to researchers and graduate students interested in the links between representations of finite-dimensional algebras and modular group representation theory. The basic properties of modules and finite-dimensional algebras are assumed known.

  14. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2017-05-01

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

  15. Contamination shield

    International Nuclear Information System (INIS)

    Bayer, W.; Pecornik, D.

    1982-01-01

    An acrylate resin is presented as contamination protection coating for components and instruments in nuclear facilities and for spent fuel transport containers. The resin is evaporated or sublimated at 130 0 C and can thus be removed easily from the protected component. The radioactive particles entrained during evaporation are retained by suitable filters. (TK) [de

  16. Cotton contamination

    CSIR Research Space (South Africa)

    Van der Sluijs, MHJ

    2018-05-01

    Full Text Available This review focusses on physical forms of contaminant including the presence, prevention and/or removal of foreign bodies, stickiness and seed-coat fragments rather than the type and quantity of chemical residues that might be present in cotton...

  17. Categorification and higher representation theory

    CERN Document Server

    Beliakova, Anna

    2017-01-01

    The emergent mathematical philosophy of categorification is reshaping our view of modern mathematics by uncovering a hidden layer of structure in mathematics, revealing richer and more robust structures capable of describing more complex phenomena. Categorified representation theory, or higher representation theory, aims to understand a new level of structure present in representation theory. Rather than studying actions of algebras on vector spaces where algebra elements act by linear endomorphisms of the vector space, higher representation theory describes the structure present when algebras act on categories, with algebra elements acting by functors. The new level of structure in higher representation theory arises by studying the natural transformations between functors. This enhanced perspective brings into play a powerful new set of tools that deepens our understanding of traditional representation theory. This volume exhibits some of the current trends in higher representation theory and the diverse te...

  18. Neural Representation. A Survey-Based Analysis of the Notion

    Directory of Open Access Journals (Sweden)

    Oscar Vilarroya

    2017-08-01

    Full Text Available The word representation (as in “neural representation”, and many of its related terms, such as to represent, representational and the like, play a central explanatory role in neuroscience literature. For instance, in “place cell” literature, place cells are extensively associated with their role in “the representation of space.” In spite of its extended use, we still lack a clear, universal and widely accepted view on what it means for a nervous system to represent something, on what makes a neural activity a representation, and on what is re-presented. The lack of a theoretical foundation and definition of the notion has not hindered actual research. My aim here is to identify how active scientists use the notion of neural representation, and eventually to list a set of criteria, based on actual use, that can help in distinguishing between genuine or non-genuine neural-representation candidates. In order to attain this objective, I present first the results of a survey of authors within two domains, place-cell and multivariate pattern analysis (MVPA research. Based on the authors’ replies, and on a review of neuroscientific research, I outline a set of common properties that an account of neural representation seems to require. I then apply these properties to assess the use of the notion in two domains of the survey, place-cell and MVPA studies. I conclude by exploring a shift in the notion of representation suggested by recent literature.

  19. A Possible Neural Representation of Mathematical Group Structures.

    Science.gov (United States)

    Pomi, Andrés

    2016-09-01

    Every cognitive activity has a neural representation in the brain. When humans deal with abstract mathematical structures, for instance finite groups, certain patterns of activity are occurring in the brain that constitute their neural representation. A formal neurocognitive theory must account for all the activities developed by our brain and provide a possible neural representation for them. Associative memories are neural network models that have a good chance of achieving a universal representation of cognitive phenomena. In this work, we present a possible neural representation of mathematical group structures based on associative memory models that store finite groups through their Cayley graphs. A context-dependent associative memory stores the transitions between elements of the group when multiplied by each generator of a given presentation of the group. Under a convenient election of the vector basis mapping the elements of the group in the neural activity, the input of a vector corresponding to a generator of the group collapses the context-dependent rectangular matrix into a virtual square permutation matrix that is the matrix representation of the generator. This neural representation corresponds to the regular representation of the group, in which to each element is assigned a permutation matrix. This action of the generator on the memory matrix can also be seen as the dissection of the corresponding monochromatic subgraph of the Cayley graph of the group, and the adjacency matrix of this subgraph is the permutation matrix corresponding to the generator.

  20. Representation of the Divine

    DEFF Research Database (Denmark)

    Loddegaard, Anne

    2012-01-01

    out of place in a novel belonging to the serious combat literature of the Catholic Revival, and the direct representation of the supernatural is also surprising because previous Catholic Revival novelists, such as Léon Bloy and Karl-Joris Huysmans, maintain a realistic, non-magical world and deal...... Satan episode in Under Satan’s Sun is neither a break with the seriousness nor with the realism of the Catholic novel. On the basis of Tvetan Todorov’s definition of the traditional fantastic tale, the analysis shows that only the beginning of the fantastic episode follows Todorov’s definition...

  1. Representation of the Divine

    DEFF Research Database (Denmark)

    Loddegaard, Anne

    2009-01-01

    out of place in a novel belonging to the serious combat literature of the Catholic Revival, and the direct representation of the supernatural is also surprising because previous Catholic Revival novelists, such as Léon Bloy and Karl-Joris Huysmans, maintain a realistic, non-magical world and deal...... Satan episode in Under Satan’s Sun is neither a break with the seriousness nor with the realism of the Catholic novel. On the basis of Tvetan Todorov’s definition of the traditional fantastic tale, the analysis shows that only the beginning of the fantastic episode follows Todorov’s definition...

  2. Representations of commonsense knowledge

    CERN Document Server

    Davis, Ernest

    1990-01-01

    Representations of Commonsense Knowledge provides a rich language for expressing commonsense knowledge and inference techniques for carrying out commonsense knowledge. This book provides a survey of the research on commonsense knowledge.Organized into 10 chapters, this book begins with an overview of the basic ideas on artificial intelligence commonsense reasoning. This text then examines the structure of logic, which is roughly analogous to that of a programming language. Other chapters describe how rules of universal validity can be applied to facts known with absolute certainty to deduce ot

  3. Between Representation and Eternity

    DEFF Research Database (Denmark)

    Atzbach, Rainer

    2016-01-01

    This paper seeks to explore how prayer and praying practice are reflected in archaeological sources. Apart from objects directly involved in the personal act of praying, such as rosaries and praying books, churches and religious foundations played a major role in the medieval system of intercession....... At death, an indi- vidual’s corpse and burial primarily reflect the social act of representation during the funeral. The position of the arms, which have incorrectly been used as a chronological tool in Scandinavia, may indicate an evolution from a more collective act of prayer up to the eleventh century...

  4. The Media Representations of Police Image

    Directory of Open Access Journals (Sweden)

    Wayne W. L. Chan

    2015-09-01

    Full Text Available The Hong Kong Police Force has undergone one of its biggest challenges in the Occupy Movement that emerged in the last year. Despite the sheer complexity of the police roles, we know little about its representations in the media coverage, and even less about the extent to which the imagery impacts of police acting as peacekeepers would have been made upon the images of police acting as crime fighters. Against this background, this empirical research aims to investigate the police image and its relation to the police’s specifically categorized duties in Hong Kong. The content analysis of local newspaper accounts is used as the research method. It is found that there would be generally negative media representations of police in the order-maintenance work whereas the police images in the crime-fighting duties could still remain positive. The reasons for these findings and their implications for the conceptions of the police role are discussed.

  5. A Bayesian belief network approach for assessing uncertainty in conceptual site models at contaminated sites

    Science.gov (United States)

    Thomsen, Nanna I.; Binning, Philip J.; McKnight, Ursula S.; Tuxen, Nina; Bjerg, Poul L.; Troldborg, Mads

    2016-05-01

    A key component in risk assessment of contaminated sites is in the formulation of a conceptual site model (CSM). A CSM is a simplified representation of reality and forms the basis for the mathematical modeling of contaminant fate and transport at the site. The CSM should therefore identify the most important site-specific features and processes that may affect the contaminant transport behavior at the site. However, the development of a CSM will always be associated with uncertainties due to limited data and lack of understanding of the site conditions. CSM uncertainty is often found to be a major source of model error and it should therefore be accounted for when evaluating uncertainties in risk assessments. We present a Bayesian belief network (BBN) approach for constructing CSMs and assessing their uncertainty at contaminated sites. BBNs are graphical probabilistic models that are effective for integrating quantitative and qualitative information, and thus can strengthen decisions when empirical data are lacking. The proposed BBN approach facilitates a systematic construction of multiple CSMs, and then determines the belief in each CSM using a variety of data types and/or expert opinion at different knowledge levels. The developed BBNs combine data from desktop studies and initial site investigations with expert opinion to assess which of the CSMs are more likely to reflect the actual site conditions. The method is demonstrated on a Danish field site, contaminated with chlorinated ethenes. Four different CSMs are developed by combining two contaminant source zone interpretations (presence or absence of a separate phase contamination) and two geological interpretations (fractured or unfractured clay till). The beliefs in each of the CSMs are assessed sequentially based on data from three investigation stages (a screening investigation, a more detailed investigation, and an expert consultation) to demonstrate that the belief can be updated as more information

  6. Social Responsibility of Accounting

    OpenAIRE

    JINNAI, Yoshiaki

    2011-01-01

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

  7. Social Representations of Intelligence

    Directory of Open Access Journals (Sweden)

    Elena Zubieta

    2016-02-01

    Full Text Available The article stresses the relationship between Explicit and Implicit theories of Intelligence. Following the line of common sense epistemology and the theory of Social Representations, a study was carried out in order to analyze naive’s explanations about Intelligence Definitions. Based on Mugny & Carugati (1989 research, a self-administered questionnaire was designed and filled in by 286 subjects. Results are congruent with the main hyphotesis postulated: A general overlap between explicit and implicit theories showed up. According to the results Intelligence appears as both, a social attribute related to social adaptation and as a concept defined in relation with contextual variables similar to expert’s current discourses. Nevertheless, conceptions based on “gifted ideology” still are present stressing the main axes of Intelligence debate: biological and sociological determinism. In the same sense, unfamiliarity and social identity are reaffirmed as organizing principles of social representation. The distance with the object -measured as the belief in intelligence differences as a solve/non solve problem- and the level of implication with the topic -teachers/no teachers- appear as discriminating elements at the moment of supporting specific dimensions. 

  8. 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.

  9. DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

    OpenAIRE

    ALINA BEATTRICE VLADU

    2015-01-01

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

  10. 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...

  11. [The fragmentation of representational space in schizophrenia].

    Science.gov (United States)

    Plagnol, A; Oïta, M; Montreuil, M; Granger, B; Lubart, T

    2003-01-01

    compatible with numerous etiological factors. Multiple clinical forms can be differentiated in accordance with the persistence of parasitic areas, the degree of fragmentation, and the formation of sutures. We use this approach to account for an empirical study concerning the analysis of analogical representations in schizophrenia. We used the Parallel Visual Information Processing Test (PVIPT) which assesses the analysis of interfering visual information. Subjects were asked to connect several small geometric figures printed on a transparency. The transparency was displayed above four photographs which were the interfering material. Then, subjects completed three tasks concerning the photographs: a recognition task, a recall task, and an affective qualification task. Using a case-by-case study, this test allows us to access the defense processes of the subjects, which is not possible with the usual methods in cognitive psychopathology. Twelve clinically-stable schizophrenic subjects participated in the study which also included a self-assessment of alexithymia by the Toronto Alexithymia Scale. We obtained 2 main results: (a) creation of items in recall or false recognition by 8 subjects, and (b) lack of the usual -negative correlations between the alexithymia score and the recall, recognition and affective qualification scores in the PVIPT. These 2 results contrast with what has been previously observed for alexithymia using the same methodology. The result (a) confirms an interfering activation in schizophrenic memory, which can be interpreted in our framework as indicative of parasitic areas. The creation of items suggests the formation of sutures between the semantic content of photographs and some delusional fragments. The result (b) suggests that the apparent alexithymia in schizophrenia is a defense against interfering activation in parasitic areas. We underline the interest of individual protocols to exhibit the dynamic interplay between an interfering activity in

  12. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

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

    1985-01-01

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

  13. Parental representations of transsexuals.

    Science.gov (United States)

    Parker, G; Barr, R

    1982-06-01

    The parental representations of 30 male-to-female transsexuals were rated using a measure of fundamental parental dimensions and shown to be of acceptable validity as a measure both of perceived and actual parental characteristics. Scores on that measure were compared separately against scores returned by matched male and female controls. The transsexuals did not differ from the male controls in their scoring of their mothers but did score their fathers as less caring and more overprotective. These differences were weaker for the comparisons made against the female controls. Item analyses suggested that the greater paternal "overprotection" experienced by transsexuals was due to their fathers being perceived as offering less encouragement to their sons' independence and autonomy. Several interpretations of the findings are considered.

  14. Computer aided surface representation

    Energy Technology Data Exchange (ETDEWEB)

    Barnhill, R.E.

    1990-02-19

    The central research problem of this project is the effective representation, computation, and display of surfaces interpolating to information in three or more dimensions. If the given information is located on another surface, then the problem is to construct a surface defined on a surface''. Sometimes properties of an already defined surface are desired, which is geometry processing''. Visualization of multivariate surfaces is possible by means of contouring higher dimensional surfaces. These problems and more are discussed below. The broad sweep from constructive mathematics through computational algorithms to computer graphics illustrations is utilized in this research. The breadth and depth of this research activity makes this research project unique.

  15. The representation of neutron polarization

    International Nuclear Information System (INIS)

    Byrne, J.

    1979-01-01

    Neutron beam polarization representation is discussed under the headings; transfer matrices, coherent parity violation for neutrons, neutron spin rotation in helical magnetic fields, polarization and interference. (UK)

  16. Sinusoidal Representation of Acoustic Signals

    Science.gov (United States)

    Honda, Masaaki

    Sinusoidal representation of acoustic signals has been an important tool in speech and music processing like signal analysis, synthesis and time scale or pitch modifications. It can be applicable to arbitrary signals, which is an important advantage over other signal representations like physical modeling of acoustic signals. In sinusoidal representation, acoustic signals are composed as sums of sinusoid (sine wave) with different amplitudes, frequencies and phases, which is based on the timedependent short-time Fourier transform (STFT). This article describes the principles of acoustic signal analysis/synthesis based on a sinusoid representation with focus on sine waves with rapidly varying frequency.

  17. Contamination Analyzer

    Science.gov (United States)

    1994-01-01

    Measurement of the total organic carbon content in water is important in assessing contamination levels in high purity water for power generation, pharmaceutical production and electronics manufacture. Even trace levels of organic compounds can cause defects in manufactured products. The Sievers Model 800 Total Organic Carbon (TOC) Analyzer, based on technology developed for the Space Station, uses a strong chemical oxidizing agent and ultraviolet light to convert organic compounds in water to carbon dioxide. After ionizing the carbon dioxide, the amount of ions is determined by measuring the conductivity of the deionized water. The new technique is highly sensitive, does not require compressed gas, and maintenance is minimal.

  18. Acoustic and Lexical Representations for Affect Prediction in Spontaneous Conversations.

    Science.gov (United States)

    Cao, Houwei; Savran, Arman; Verma, Ragini; Nenkova, Ani

    2015-01-01

    In this article we investigate what representations of acoustics and word usage are most suitable for predicting dimensions of affect|AROUSAL, VALANCE, POWER and EXPECTANCY|in spontaneous interactions. Our experiments are based on the AVEC 2012 challenge dataset. For lexical representations, we compare corpus-independent features based on psychological word norms of emotional dimensions, as well as corpus-dependent representations. We find that corpus-dependent bag of words approach with mutual information between word and emotion dimensions is by far the best representation. For the analysis of acoustics, we zero in on the question of granularity. We confirm on our corpus that utterance-level features are more predictive than word-level features. Further, we study more detailed representations in which the utterance is divided into regions of interest (ROI), each with separate representation. We introduce two ROI representations, which significantly outperform less informed approaches. In addition we show that acoustic models of emotion can be improved considerably by taking into account annotator agreement and training the model on smaller but reliable dataset. Finally we discuss the potential for improving prediction by combining the lexical and acoustic modalities. Simple fusion methods do not lead to consistent improvements over lexical classifiers alone but improve over acoustic models.

  19. Poincaré Embeddings for Learning Hierarchical Representations

    CERN Multimedia

    CERN. Geneva

    2018-01-01

    Abstracts: Representation learning has become an invaluable approach for learning from symbolic data such as text and graphs. However, while complex symbolic datasets often exhibit a latent hierarchical structure, state-of-the-art methods typically do not account for this property. In this talk, I will discuss a new approach for learning hierarchical representations of symbolic data by embedding them into hyperbolic space -- or more precisely into an n-dimensional Poincaré ball. Due to the underlying hyperbolic geometry, this allows us to learn parsimonious representations of symbolic data by simultaneously capturing hierarchy and similarity. We introduce an efficient algorithm to learn the embeddings based on Riemannian optimization and show experimentally that Poincaré embeddings outperform Euclidean embeddings significantly on data with latent hierarchies, both in terms of representation capacity and in terms of generalization ability.      &...

  20. 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.

  1. Twardowski And Representationalism

    Directory of Open Access Journals (Sweden)

    Ryan Hickerson

    2009-10-01

    Full Text Available My task in this paper is twofold. On the one hand, I want to provide an account of Twardowski’s treatment of content, as can be found in his book Zur Lehre vom Inhalt und Gegenstand der Vorstellungen (1894. I will devote most of my attention to motivating Twardowski's theory. In conclusion I will provide a defense of the theory.

  2. Flag varieties an interplay of geometry, combinatorics, and representation theory

    CERN Document Server

    Lakshmibai, V

    2009-01-01

    Flag varieties are important geometric objects and their study involves an interplay of geometry, combinatorics, and representation theory. This book is detailed account of this interplay. In the area of representation theory, the book presents a discussion of complex semisimple Lie algebras and of semisimple algebraic groups; in addition, the representation theory of symmetric groups is also discussed. In the area of algebraic geometry, the book gives a detailed account of the Grassmannian varieties, flag varieties, and their Schubert subvarieties. Because of the connections with root systems, many of the geometric results admit elegant combinatorial description, a typical example being the description of the singular locus of a Schubert variety. This is shown to be a consequence of standard monomial theory (abbreviated SMT). Thus the book includes SMT and some important applications - singular loci of Schubert varieties, toric degenerations of Schubert varieties, and the relationship between Schubert variet...

  3. Traditional Market Accounting: Management or Financial Accounting?

    OpenAIRE

    Wiyarni, Wiyarni

    2017-01-01

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

  4. ABACC's nuclear accounting area

    International Nuclear Information System (INIS)

    Nicolas, Ruben O.

    2001-01-01

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

  5. Congruence properties of induced representations

    DEFF Research Database (Denmark)

    Mayer, Dieter; Momeni, Arash; Venkov, Alexei

    In this paper we study representations of the projective modular group induced from the Hecke congruence group of level 4 with Selberg's character. We show that the well known congruence properties of Selberg's character are equivalent to the congruence properties of the induced representations...

  6. Factorial representations of path groups

    International Nuclear Information System (INIS)

    Albeverio, S.; Hoegh-Krohn, R.; Testard, D.; Vershik, A.

    1983-11-01

    We give the reduction of the energy representation of the group of mappings from I = [ 0,1 ], S 1 , IRsub(+) or IR into a compact semi simple Lie group G. For G = SU(2) we prove the factoriality of the representation, which is of type III in the case I = IR

  7. Using Integer Manipulatives: Representational Determinism

    Science.gov (United States)

    Bossé, Michael J.; Lynch-Davis, Kathleen; Adu-Gyamfi, Kwaku; Chandler, Kayla

    2016-01-01

    Teachers and students commonly use various concrete representations during mathematical instruction. These representations can be utilized to help students understand mathematical concepts and processes, increase flexibility of thinking, facilitate problem solving, and reduce anxiety while doing mathematics. Unfortunately, the manner in which some…

  8. Knowledge Representation: A Brief Review.

    Science.gov (United States)

    Vickery, B. C.

    1986-01-01

    Reviews different structures and techniques of knowledge representation: structure of database records and files, data structures in computer programming, syntatic and semantic structure of natural language, knowledge representation in artificial intelligence, and models of human memory. A prototype expert system that makes use of some of these…

  9. International agreements on commercial representation

    OpenAIRE

    Slanař, Jan

    2014-01-01

    The purpose of the thesis is to describe the possibilities for fixing the position of a company in the market through contracts for commercial representation with a focus to finding legal and economic impact on the company that contracted for exclusive representation.

  10. Scientific Representation and Science Learning

    Science.gov (United States)

    Matta, Corrado

    2014-01-01

    In this article I examine three examples of philosophical theories of scientific representation with the aim of assessing which of these is a good candidate for a philosophical theory of scientific representation in science learning. The three candidate theories are Giere's intentional approach, Suárez's inferential approach and Lynch and…

  11. 27 CFR 13.81 - Representation before TTB.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Representation before TTB. 13.81 Section 13.81 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... applicant or certificate holder may be represented by an attorney, certified public accountant, or other...

  12. A generalized wavelet extrema representation

    Energy Technology Data Exchange (ETDEWEB)

    Lu, Jian; Lades, M.

    1995-10-01

    The wavelet extrema representation originated by Stephane Mallat is a unique framework for low-level and intermediate-level (feature) processing. In this paper, we present a new form of wavelet extrema representation generalizing Mallat`s original work. The generalized wavelet extrema representation is a feature-based multiscale representation. For a particular choice of wavelet, our scheme can be interpreted as representing a signal or image by its edges, and peaks and valleys at multiple scales. Such a representation is shown to be stable -- the original signal or image can be reconstructed with very good quality. It is further shown that a signal or image can be modeled as piecewise monotonic, with all turning points between monotonic segments given by the wavelet extrema. A new projection operator is introduced to enforce piecewise inonotonicity of a signal in its reconstruction. This leads to an enhancement to previously developed algorithms in preventing artifacts in reconstructed signal.

  13. Multiple representations in physics education

    CERN Document Server

    Duit, Reinders; Fischer, Hans E

    2017-01-01

    This volume is important because despite various external representations, such as analogies, metaphors, and visualizations being commonly used by physics teachers, educators and researchers, the notion of using the pedagogical functions of multiple representations to support teaching and learning is still a gap in physics education. The research presented in the three sections of the book is introduced by descriptions of various psychological theories that are applied in different ways for designing physics teaching and learning in classroom settings. The following chapters of the book illustrate teaching and learning with respect to applying specific physics multiple representations in different levels of the education system and in different physics topics using analogies and models, different modes, and in reasoning and representational competence. When multiple representations are used in physics for teaching, the expectation is that they should be successful. To ensure this is the case, the implementati...

  14. An XML Representation for Crew Procedures

    Science.gov (United States)

    Simpson, Richard C.

    2005-01-01

    NASA ensures safe operation of complex systems through the use of formally-documented procedures, which encode the operational knowledge of the system as derived from system experts. Crew members use procedure documentation on the ground for training purposes and on-board space shuttle and space station to guide their activities. Investigators at JSC are developing a new representation for procedures that is content-based (as opposed to display-based). Instead of specifying how a procedure should look on the printed page, the content-based representation will identify the components of a procedure and (more importantly) how the components are related (e.g., how the activities within a procedure are sequenced; what resources need to be available for each activity). This approach will allow different sets of rules to be created for displaying procedures on a computer screen, on a hand-held personal digital assistant (PDA), verbally, or on a printed page, and will also allow intelligent reasoning processes to automatically interpret and use procedure definitions. During his NASA fellowship, Dr. Simpson examined how various industries represent procedures (also called business processes or workflows), in areas such as manufacturing, accounting, shipping, or customer service. A useful method for designing and evaluating workflow representation languages is by determining their ability to encode various workflow patterns, which depict abstract relationships between the components of a procedure removed from the context of a specific procedure or industry. Investigators have used this type of analysis to evaluate how well-suited existing workflow representation languages are for various industries based on the workflow patterns that commonly arise across industry-specific procedures. Based on this type of analysis, it is already clear that existing workflow representations capture discrete flow of control (i.e., when one activity should start and stop based on when other

  15. 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...

  16. Islam and Media Representations

    Directory of Open Access Journals (Sweden)

    Mohamed Bensalah

    2006-04-01

    Full Text Available For the author of this article, the media’s treatment of Islam has raised numerous polymorphous questions and debates. Reactivated by the great scares of current events, the issue, though an ancient one, calls many things into question. By way of introduction, the author tries to analyse the complex processes of elaboration and perception of the representations that have prevailed during the past century. In referring to the semantic decoding of the abundant colonial literature and iconography, the author strives to translate the extreme xenophobic tensions and the identity crystallisations associated with the current media orchestration of Islam, both in theWest and the East. He then evokes the excesses of the media that are found at the origin of many amalgams wisely maintained between Islam, Islamism and Islamic terrorism, underscoring their duplicity and their willingness to put themselves, consciously, in service to deceivers and directors of awareness, who are very active at the heart of the politico-media sphere. After levelling a severe accusation against the harmful drifts of the media, especially in times of crisis and war, the author concludes by asserting that these tools of communication, once they are freed of their masks and invective apparatuses, can be re-appropriated by new words and bya true communication between peoples and cultures.

  17. Chemical thermodynamic representation of

    International Nuclear Information System (INIS)

    Lindemer, T.B.; Besmann, T.M.

    1984-01-01

    The entire data base for the dependence of the nonstoichiometry, x, on temperature and chemical potential of oxygen (oxygen potential) was retrieved from the literature and represented. This data base was interpreted by least-squares analysis using equations derived from the classical thermodynamic theory for the solid solution of a solute in a solvent. For hyperstoichiometric oxide at oxygen potentials more positive than -266700 + 16.5T kJ/mol, the data were best represented by a [UO 2 ]-[U 3 O 7 ] solution. For O/U ratios above 2 and oxygen potentials below this boundary, a [UO 2 ]-[U 2 O 4 . 5 ] solution represented the data. The data were represented by a [UO 2 ]-[U 1 / 3 ] solution. The resulting equations represent the experimental ln(PO 2 ) - ln(x) behavior and can be used in thermodynamic calculations to predict phase boundary compositions consistent with the literature. Collectively, the present analysis permits a mathematical representation of the behavior of the total data base

  18. Crafting forgiveness accounts after war

    DEFF Research Database (Denmark)

    Meinert, Lotte; Obika, Julaina; Whyte, Susan Reynolds

    2014-01-01

    artist, the authors collected personal voice accounts of these ‘social repair’ processes and audio edited them in order to share them with a local public. The editing process raised critical issues regarding ‘editing for effect’, which are of wider relevance for discussions of ethnographic representation...... and social processes of editing past experience. As a way of crafting and controlling material, editing is always ‘for effect’. But the authors were struck by the powerful potentials of this artistic editing and by the difficulty in foreseeing or controlling its consequences among listeners. They suggest...... that personal processes of forgiveness resemble processes of editing, in the sense that past experience is revised and given narrative form, with an effect on the present and future of social relationships. When we edit, we foreground and background segments of data and experience, and cut parts of our...

  19. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

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

  20. 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…

  1. THE DUALISM OF THE ACCOUNTING ACTIVITY OF THE COMPANY. CHARACTERISTICS OF THE MANAGERIAL ACCOUNTING AND IMPLICATIONS IN THE MANAGEMENT OF THE COMPANY

    Directory of Open Access Journals (Sweden)

    ALINA-TEODORA CIUHUREANU

    2012-01-01

    Full Text Available The diversity of accounting information need led to the construction of two representations of the same reality: an “internal” representation and an “external” representation. Formally speaking, this dual representation consists of two elements of the accounting system of the enterprise: the financial accounting – “the external face” of the entity – and the managerial accounting – “the internal face” of the entity. The organisation of managerial accounting activity is up to each entity, but it is essential to realize its importance because it provides confidential information to managers for the evaluation, control and future management of the businesses. The practical activity of cost calculation and analysis should be by excellence a major component of the company’s management that would ensure the realisation of competitive costs so that the pricing decision competes at obtaining a profit that would lead to the possibility of the company’s future development.

  2. Treatment of plutonium contaminations

    International Nuclear Information System (INIS)

    Lafuma, J.

    1983-01-01

    Three kinds of plutonium contaminations were considered: skin contamination; contaminated wounds; contamination by inhalation. The treatment of these contaminations was studied for insoluble (oxide and metal forms) and soluble plutonium (complexes). The use of DTPA and therapeutic problems encountered with stable plutonium complexes were analyzed. The new possibilities of internal decontamination using Puchel and LICAM were evaluated [fr

  3. Practices and representations of health education among primary school teachers.

    Science.gov (United States)

    Jourdan, Didier; Pommier, Jeanine; Quidu, Frédérique

    2010-02-01

    School is one of the key settings for health education (HE). The objectives of this study are to assess primary school teachers' self-reported teaching practices in HE and to describe their representation concerning their role in HE. A quantitative study was conducted on a sample of primary school teachers (n = 626) in two French regions in order to analyze their practices and representations in HE. A hierarchical clustering dendogram was performed on questions exploring representations of HE. Multiple linear regression analysis helped explain the motivation and self-perceived competency score. Three quarters of the teachers declare they work in HE. Only one third of them declare they work in a comprehensive HE perspective. The HE approach is often considered in terms of specific unique curriculum intervention. Two thirds of the teachers say they work alone in HE, the other third associate other partners and choose mainly school health services. Parents are rarely (12%) involved in HE initiatives. It is essentially the practice of HE, teacher training and teachers' representation of HE that condition their motivation to develop HE. Teachers can take different approaches to HE. Teachers' representation of HE plays an important role in the development of HE activities: some teachers consider that HE is the mission of the health professionals and the parents. Our expectations of teacher involvement should be realistic, should take into account the representations of their role, the difficulties they encounter, and should be sustained by specific training.

  4. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

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

    1985-01-01

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

  5. New Horizons For Accounting: Social Accounting

    OpenAIRE

    Ertuna, Özer

    2012-01-01

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

  6. Vietnamese Document Representation and Classification

    Science.gov (United States)

    Nguyen, Giang-Son; Gao, Xiaoying; Andreae, Peter

    Vietnamese is very different from English and little research has been done on Vietnamese document classification, or indeed, on any kind of Vietnamese language processing, and only a few small corpora are available for research. We created a large Vietnamese text corpus with about 18000 documents, and manually classified them based on different criteria such as topics and styles, giving several classification tasks of different difficulty levels. This paper introduces a new syllable-based document representation at the morphological level of the language for efficient classification. We tested the representation on our corpus with different classification tasks using six classification algorithms and two feature selection techniques. Our experiments show that the new representation is effective for Vietnamese categorization, and suggest that best performance can be achieved using syllable-pair document representation, an SVM with a polynomial kernel as the learning algorithm, and using Information gain and an external dictionary for feature selection.

  7. Number theory via Representation theory

    Indian Academy of Sciences (India)

    2014-11-09

    Number theory via Representation theory. Eknath Ghate. November 9, 2014. Eightieth Annual Meeting, Chennai. Indian Academy of Sciences1. 1. This is a non-technical 20 minute talk intended for a general Academy audience.

  8. (Self)-representations on youtube

    DEFF Research Database (Denmark)

    Simonsen, Thomas Mosebo

    This paper examines forms of self-representation on YouTube with specific focus on Vlogs (Video blogs). The analytical scope of the paper is on how User-generated Content on YouTube initiates a certain kind of audiovisual representation and a particular interpretation of reality that can...... be distinguished within Vlogs. This will be analysed through selected case studies taken from a representative sample of empirically based observations of YouTube videos. The analysis includes a focus on how certain forms of representation can be identified as representations of the self (Turkle 1995, Scannell...... 1996, Walker 2005) and further how these forms must be comprehended within a context of technological constrains, institutional structures and social as well as economical practices on YouTube (Burgess and Green 2009, Van Dijck 2009). It is argued that these different contexts play a vital part...

  9. Semantic Knowledge Representation (SKR) API

    Data.gov (United States)

    U.S. Department of Health & Human Services — The SKR Project was initiated at NLM in order to develop programs to provide usable semantic representation of biomedical free text by building on resources...

  10. Solitons and theory of representations

    International Nuclear Information System (INIS)

    Kulish, P.P.

    1985-01-01

    Problems on the theory of group representations finding application in constructing the quantum variant of the inverse scattering problem are discussed. The multicomponent nonlinear Shroedinger equation is considered as a main example of nonlinear evolution equations (NEE)

  11. Computer representation of molecular surfaces

    International Nuclear Information System (INIS)

    Max, N.L.

    1981-01-01

    This review article surveys recent work on computer representation of molecular surfaces. Several different algorithms are discussed for producing vector or raster drawings of space-filling models formed as the union of spheres. Other smoother surfaces are also considered

  12. Accounting as Myth Maker

    Directory of Open Access Journals (Sweden)

    Kathy Rudkin

    2007-06-01

    Full Text Available Accounting is not only a technical apparatus, but also manifests a societal dimension. Thispaper proposes that accounting is a protean and complex form of myth making, and as suchforms a cohesive tenet in societies. It is argued that there are intrinsic parallels between thetheoretical attributes of myth and accounting practice, and that these mythicalcharacteristics sustain the existence and acceptance of accounting and its consequences insocieties over time. A theoretical exploration of accounting as a form of myth revealsaccounting as pluralistic and culturally sensitive. Such an analysis challenges theoreticalexplanations of accounting that are presented as a “grand narrative” universalunderstanding of accounting. Manifestations of the attributes of myth are described in thecalculus and artefacts of accounting practice to demonstrate how accounting stories andbeliefs are used as a form of myth by individuals to inform and construe their worldpicture.

  13. 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...

  14. Contamination vs. Exposure

    Science.gov (United States)

    ... into the environment can cause air, water, surfaces, soil, plants, buildings, people, or animals to become contaminated. ... water to remove contamination. This process is called decontamination. Try to avoid spreading contamination to parts of ...

  15. A Model of Representational Spaces in Human Cortex.

    Science.gov (United States)

    Guntupalli, J Swaroop; Hanke, Michael; Halchenko, Yaroslav O; Connolly, Andrew C; Ramadge, Peter J; Haxby, James V

    2016-06-01

    Current models of the functional architecture of human cortex emphasize areas that capture coarse-scale features of cortical topography but provide no account for population responses that encode information in fine-scale patterns of activity. Here, we present a linear model of shared representational spaces in human cortex that captures fine-scale distinctions among population responses with response-tuning basis functions that are common across brains and models cortical patterns of neural responses with individual-specific topographic basis functions. We derive a common model space for the whole cortex using a new algorithm, searchlight hyperalignment, and complex, dynamic stimuli that provide a broad sampling of visual, auditory, and social percepts. The model aligns representations across brains in occipital, temporal, parietal, and prefrontal cortices, as shown by between-subject multivariate pattern classification and intersubject correlation of representational geometry, indicating that structural principles for shared neural representations apply across widely divergent domains of information. The model provides a rigorous account for individual variability of well-known coarse-scale topographies, such as retinotopy and category selectivity, and goes further to account for fine-scale patterns that are multiplexed with coarse-scale topographies and carry finer distinctions. © The Author 2016. Published by Oxford University Press.

  16. Paired structures in knowledge representation

    DEFF Research Database (Denmark)

    Montero, J.; Bustince, H.; Franco de los Ríos, Camilo

    2016-01-01

    In this position paper we propose a consistent and unifying view to all those basic knowledge representation models that are based on the existence of two somehow opposite fuzzy concepts. A number of these basic models can be found in fuzzy logic and multi-valued logic literature. Here...... of the relationships between several existing knowledge representation formalisms, providing a basis from which more expressive models can be later developed....

  17. Functional representations of integrable hierarchies

    International Nuclear Information System (INIS)

    Dimakis, Aristophanes; Mueller-Hoissen, Folkert

    2006-01-01

    We consider a general framework for integrable hierarchies in Lax form and derive certain universal equations from which 'functional representations' of particular hierarchies (such as KP, discrete KP, mKP, AKNS), i.e. formulations in terms of functional equations, are systematically and quite easily obtained. The formalism genuinely applies to hierarchies where the dependent variables live in a noncommutative (typically matrix) algebra. The obtained functional representations can be understood as 'noncommutative' analogues of 'Fay identities' for the KP hierarchy

  18. Harmonisation of agricultural accounting

    Directory of Open Access Journals (Sweden)

    Jaroslav Sedláček

    2007-01-01

    Full Text Available This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets in international accounting standards. In international accounting standards is preferred principle of fair and true view, while in Czech accounting is preferred prudence principle.

  19. Radiation contamination monitors

    International Nuclear Information System (INIS)

    Kato, Tsutomu; Iba, Hiroshi; Sato, Hiroshi

    1999-01-01

    To make sure of no contamination on people, used articles and working uniforms coming out of the radiation controlled area, nuclear power plants are equipped with radioactive contamination monitors. This paper outlines the basic specifications and advantages of our personnel surface contamination monitors to inspect whole-body surface contamination of people coming out, article surface contamination monitors to inspect the surface and inside contamination of used articles brought out, laundry monitors to inspect surface contamination of working uniforms used in the area before and after a wash, and whole-body counters to inspect and measure the internal contamination of a person out of the area. (author)

  20. 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.

  1. Accountability: A Mosaic Image

    Science.gov (United States)

    Turner, Teri

    1977-01-01

    The problems involved in definition, implementation and control of accountability processes are discussed. It is stated that "...emotional involvement in accountability is one of the most difficult aspects to deal with, the chief emotion being fear". (Author/RW)

  2. Keeping Books of Account

    OpenAIRE

    2009-01-01

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

  3. Culture and Accounting Practices

    Directory of Open Access Journals (Sweden)

    Carataș Maria Alina

    2017-01-01

    Besides the financial statements, rules, and calculations, the accounting also impliesprofessional reasoning, and the organizational culture promoted within the firm influences theaccounting decisions. We analyzed and identified several of accounting policies determined by thecorporate governance and organizational culture influence.

  4. 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....

  5. 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.

  6. Accounting Applications---Introduction

    OpenAIRE

    Joshua Ronen

    1980-01-01

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

  7. 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.

  8. Designing account management organizations

    NARCIS (Netherlands)

    Hart, van der H.W.C.; Kempeners, M.A.

    1999-01-01

    Organizational structures of account management systems are one of the most interesting and controversial parts of account management systems, because of the variety of organizational options that are available. The main focus is on the organization of account management systems and particularly on

  9. Lo Strategic Management Accounting

    OpenAIRE

    G. INVERNIZZI

    2005-01-01

    Il saggio indaga gli aggregati informativi e gli elementi che compongono lo strategic management accounting. Sono quindi analizzate le funzioni svolte nei diversi stadi del processo di gestione strategica osservando il suo ruolo all’interno del management accounting. Infine sono approfonditi i rapporti fra i livelli della gestione strategica e lo strategic management accounting.

  10. 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…

  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. 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…

  13. Implementing Replacement Cost Accounting

    Science.gov (United States)

    1976-12-01

    cost accounting Clickener, John Ross Monterey, California. Naval Postgraduate School http://hdl.handle.net/10945/17810 Downloaded from NPS Archive...Calhoun IMPLEMENTING REPLACEMENT COST ACCOUNTING John Ross CHckener NAVAL POSTGRADUATE SCHOOL Monterey, California THESIS IMPLEMENTING REPLACEMENT COST ...Implementing Replacement Cost Accounting 7. AUTHORS John Ross Clickener READ INSTRUCTIONS BEFORE COMPLETING FORM 3. RECIPIENT’S CATALOG NUMBER 9. TYRE OF

  14. Managerial Accounting. Study Guide.

    Science.gov (United States)

    Plachta, Leonard E.

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

  15. Mass discharge estimation from contaminated sites: Multi-model solutions for assessment of conceptual uncertainty

    DEFF Research Database (Denmark)

    Thomsen, Nanna Isbak; Troldborg, Mads; McKnight, Ursula S.

    2012-01-01

    site. The different conceptual models consider different source characterizations and hydrogeological descriptions. The idea is to include a set of essentially different conceptual models where each model is believed to be realistic representation of the given site, based on the current level...... the appropriate management option. The uncertainty of mass discharge estimates depends greatly on the extent of the site characterization. A good approach for uncertainty estimation will be flexible with respect to the investigation level, and account for both parameter and conceptual model uncertainty. We...... propose a method for quantifying the uncertainty of dynamic mass discharge estimates from contaminant point sources on the local scale. The method considers both parameter and conceptual uncertainty through a multi-model approach. The multi-model approach evaluates multiple conceptual models for the same...

  16. Evolved Representation and Computational Creativity

    Directory of Open Access Journals (Sweden)

    Ashraf Fouad Hafez Ismail

    2001-01-01

    Full Text Available Advances in science and technology have influenced designing activity in architecture throughout its history. Observing the fundamental changes to architectural designing due to the substantial influences of the advent of the computing era, we now witness our design environment gradually changing from conventional pencil and paper to digital multi-media. Although designing is considered to be a unique human activity, there has always been a great dependency on design aid tools. One of the greatest aids to architectural design, amongst the many conventional and widely accepted computational tools, is the computer-aided object modeling and rendering tool, commonly known as a CAD package. But even though conventional modeling tools have provided designers with fast and precise object handling capabilities that were not available in the pencil-and-paper age, they normally show weaknesses and limitations in covering the whole design process.In any kind of design activity, the design worked on has to be represented in some way. For a human designer, designs are for example represented using models, drawings, or verbal descriptions. If a computer is used for design work, designs are usually represented by groups of pixels (paintbrush programs, lines and shapes (general-purpose CAD programs or higher-level objects like ‘walls’ and ‘rooms’ (purpose-specific CAD programs.A human designer usually has a large number of representations available, and can use the representation most suitable for what he or she is working on. Humans can also introduce new representations and thereby represent objects that are not part of the world they experience with their sensory organs, for example vector representations of four and five dimensional objects. In design computing on the other hand, the representation or representations used have to be explicitly defined. Many different representations have been suggested, often optimized for specific design domains

  17. Are baboons learning "orthographic" representations? Probably not.

    Directory of Open Access Journals (Sweden)

    Maja Linke

    Full Text Available The ability of Baboons (papio papio to distinguish between English words and nonwords has been modeled using a deep learning convolutional network model that simulates a ventral pathway in which lexical representations of different granularity develop. However, given that pigeons (columba livia, whose brain morphology is drastically different, can also be trained to distinguish between English words and nonwords, it appears that a less species-specific learning algorithm may be required to explain this behavior. Accordingly, we examined whether the learning model of Rescorla and Wagner, which has proved to be amazingly fruitful in understanding animal and human learning could account for these data. We show that a discrimination learning network using gradient orientation features as input units and word and nonword units as outputs succeeds in predicting baboon lexical decision behavior-including key lexical similarity effects and the ups and downs in accuracy as learning unfolds-with surprising precision. The models performance, in which words are not explicitly represented, is remarkable because it is usually assumed that lexicality decisions, including the decisions made by baboons and pigeons, are mediated by explicit lexical representations. By contrast, our results suggest that in learning to perform lexical decision tasks, baboons and pigeons do not construct a hierarchy of lexical units. Rather, they make optimal use of low-level information obtained through the massively parallel processing of gradient orientation features. Accordingly, we suggest that reading in humans first involves initially learning a high-level system building on letter representations acquired from explicit instruction in literacy, which is then integrated into a conventionalized oral communication system, and that like the latter, fluent reading involves the massively parallel processing of the low-level features encoding semantic contrasts.

  18. Representation of critical natural capital in China.

    Science.gov (United States)

    Lü, Yihe; Zhang, Liwei; Zeng, Yuan; Fu, Bojie; Whitham, Charlotte; Liu, Shuguang; Wu, Bingfang

    2017-08-01

    Traditional means of assessing representativeness of conservation value in protected areas depend on measures of structural biodiversity. The effectiveness of priority conservation areas at representing critical natural capital (CNC) (i.e., an essential and renewable subset of natural capital) remains largely unknown. We analyzed the representativeness of CNC-conservation priority areas in national nature reserves (i.e., nature reserves under jurisdiction of the central government with large spatial distribution across the provinces) in China with a new biophysical-based composite indicator approach. With this approach, we integrated the net primary production of vegetation, topography, soil, and climate variables to map and rank terrestrial ecosystems capacities to generate CNC. National nature reserves accounted for 6.7% of CNC-conservation priority areas across China. Considerable gaps (35.2%) existed between overall (or potential) CNC representativeness nationally and CNC representation in national reserves, and there was significant spatial heterogeneity of representativeness in CNC-conservation priority areas at the regional and provincial levels. For example, the best and worst representations were, respectively, 13.0% and 1.6% regionally and 28.9% and 0.0% provincially. Policy in China is transitioning toward the goal of an ecologically sustainable civilization. We identified CNC-conservation priority areas and conservation gaps and thus contribute to the policy goals of optimization of the national nature reserve network and the demarcation of areas critical to improving the representativeness and conservation of highly functioning areas of natural capital. Moreover, our method for assessing representation of CNC can be easily adapted to other large-scale networks of conservation areas because few data are needed, and our model is relatively simple. © 2017 Society for Conservation Biology.

  19. 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...

  20. Nuclear fuel lease accounting

    International Nuclear Information System (INIS)

    Danielson, A.H.

    1986-01-01

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

  1. Linking Neural and Symbolic Representation and Processing of Conceptual Structures

    Directory of Open Access Journals (Sweden)

    Frank van der Velde

    2017-08-01

    Full Text Available We compare and discuss representations in two cognitive architectures aimed at representing and processing complex conceptual (sentence-like structures. First is the Neural Blackboard Architecture (NBA, which aims to account for representation and processing of complex and combinatorial conceptual structures in the brain. Second is IDyOT (Information Dynamics of Thinking, which derives sentence-like structures by learning statistical sequential regularities over a suitable corpus. Although IDyOT is designed at a level more abstract than the neural, so it is a model of cognitive function, rather than neural processing, there are strong similarities between the composite structures developed in IDyOT and the NBA. We hypothesize that these similarities form the basis of a combined architecture in which the individual strengths of each architecture are integrated. We outline and discuss the characteristics of this combined architecture, emphasizing the representation and processing of conceptual structures.

  2. On Behavioral Equivalence of Rational Representations

    NARCIS (Netherlands)

    Trentelman, Harry L.; Willems, JC; Hara, S; Ohta, Y; Fujioka, H

    2010-01-01

    This article deals with the equivalence of representations of behaviors of linear differential systems In general. the behavior of a given linear differential system has many different representations. In this paper we restrict ourselves to kernel representations and image representations Two kernel

  3. 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...

  4. Cost accounting at GKSS

    International Nuclear Information System (INIS)

    Hinz, R.

    1979-01-01

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

  5. 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.

  6. On Representation in Information Theory

    Directory of Open Access Journals (Sweden)

    Joseph E. Brenner

    2011-09-01

    Full Text Available Semiotics is widely applied in theories of information. Following the original triadic characterization of reality by Peirce, the linguistic processes involved in information—production, transmission, reception, and understanding—would all appear to be interpretable in terms of signs and their relations to their objects. Perhaps the most important of these relations is that of the representation-one, entity, standing for or representing some other. For example, an index—one of the three major kinds of signs—is said to represent something by being directly related to its object. My position, however, is that the concept of symbolic representations having such roles in information, as intermediaries, is fraught with the same difficulties as in representational theories of mind. I have proposed an extension of logic to complex real phenomena, including mind and information (Logic in Reality; LIR, most recently at the 4th International Conference on the Foundations of Information Science (Beijing, August, 2010. LIR provides explanations for the evolution of complex processes, including information, that do not require any entities other than the processes themselves. In this paper, I discuss the limitations of the standard relation of representation. I argue that more realistic pictures of informational systems can be provided by reference to information as an energetic process, following the categorial ontology of LIR. This approach enables naïve, anti-realist conceptions of anti-representationalism to be avoided, and enables an approach to both information and meaning in the same novel logical framework.

  7. Methodological aspects of network assets accounting

    Directory of Open Access Journals (Sweden)

    Yuhimenko-Nazaruk I.A.

    2017-08-01

    Full Text Available The necessity of using innovative tools of processing and representation of information about network assets is substantiated. The suggestions for displaying network assets in accounts are presented. The main reasons for the need to display the network assets in the financial statements of all members of the network structure (the economic essence of network assets as the object of accounting; the non-additional model for the formation of the value of network assets; the internetworking mechanism for the formation of the value of network assets are identified. The stages of accounting valuation of network assets are allocated and substantiated. The analytical table for estimating the value of network assets and additional network capital in accounting is developed. The order of additional network capital reflection in accounting is developed. The method of revaluation of network assets in accounting in the broad sense is revealed. The order of accounting of network assets with increasing or decreasing the number of participants in the network structure is determined.

  8. Representations and processes of human spatial competence.

    Science.gov (United States)

    Gunzelmann, Glenn; Lyon, Don R

    2011-10-01

    This article presents an approach to understanding human spatial competence that focuses on the representations and processes of spatial cognition and how they are integrated with cognition more generally. The foundational theoretical argument for this research is that spatial information processing is central to cognition more generally, in the sense that it is brought to bear ubiquitously to improve the adaptivity and effectiveness of perception, cognitive processing, and motor action. We describe research spanning multiple levels of complexity to understand both the detailed mechanisms of spatial cognition, and how they are utilized in complex, naturalistic tasks. In the process, we discuss the critical role of cognitive architectures in developing a consistent account that spans this breadth, and we note some areas in which the current version of a popular architecture, ACT-R, may need to be augmented. Finally, we suggest a framework for understanding the representations and processes of spatial competence and their role in human cognition generally. Copyright © 2011 Cognitive Science Society, Inc.

  9. AUSCHWITZ AND THE CHALLENGES OF REPRESENTATION

    Directory of Open Access Journals (Sweden)

    Fernanda Muller

    2008-01-01

    Full Text Available Departing from the concepts of representation and catastrophe, I propose a reflection about two works dedicated to an event which, on account of its own nature, do not forecast testimonial, dialogue or answer: the Nazism Extermination. By Primo Levi, the first work analyzed comes from literature, it is the book Is this a man? [Se questo è un uomo?], stand out by criticism to offer “a kind of perfect testimonial”. The second one, extracted of cinema, is the film Night and fog [Nuit et brouillard]. Directed by Alain Resnais, it detaches from the typical soppy style of Hollywood’s great productions, to set up a paralleled cutting between present and past: the beauty and the horror, the peace and the chaos, the poetry and the pain, the forgetful and the remembering. Amount, the both works evidence the importance of giving new meanings to the rests, the problems of catastrophe representation and the history extermination in the presence of our virtually times.

  10. Radioactive surface contamination monitors

    International Nuclear Information System (INIS)

    Aoyama, Kei; Minagoshi, Atsushi; Hasegawa, Toru

    1994-01-01

    To reduce radiation exposure and prevent contamination from spreading, each nuclear power plant has established a radiation controlled area. People and articles out of the controlled area are checked for the surface contamination of radioactive materials with surface contamination monitors. Fuji Electric has repeatedly improved these monitors on the basis of user's needs. This paper outlines typical of a surface contamination monitor, a personal surface contamination monitor, an article surface contamination monitor and a laundry monitor, and the whole-body counter of an internal contamination monitor. (author)

  11. Non-uniform tube representation of proteins

    DEFF Research Database (Denmark)

    Hansen, Mikael Sonne

    Treating the full protein structure is often neither computationally nor physically possible. Instead one is forced to consider various reduced models capturing the properties of interest. Previous work have used tubular neighborhoods of the C-alpha backbone. However, assigning a unique radius...... might not correctly capture volume exclusion - of crucial importance when trying to understand a proteins $3$d-structure. We propose a new reduced model treating the protein as a non-uniform tube with a radius reflecting the positions of atoms. The tube representation is well suited considering X......-ray crystallographic resolution ~ 3Å while a varying radius accounts for the different sizes of side chains. Such a non-uniform tube better capture the protein geometry and has numerous applications in structural/computational biology from the classification of protein structures to sequence-structure prediction....

  12. Social representations of female orgasm.

    Science.gov (United States)

    Lavie-Ajayi, Maya; Joffe, Hélène

    2009-01-01

    This study examines women's social representations of female orgasm. Fifty semi-structured interviews were conducted with British women. The data were thematically analysed and compared with the content of female orgasm-related writing in two women's magazines over a 30-year period. The results indicate that orgasm is deemed the goal of sex with emphasis on its physiological dimension. However, the women and the magazines graft onto this scientifically driven representation the importance of relational and emotive aspects of orgasm. For the women, particularly those who experience themselves as having problems with orgasm, the scientifically driven representations induce feelings of failure, but are also resisted. The findings highlight the role played by the social context in women's subjective experience of their sexual health.

  13. An introduction to quiver representations

    CERN Document Server

    Derksen, Harm

    2017-01-01

    This book is an introduction to the representation theory of quivers and finite dimensional algebras. It gives a thorough and modern treatment of the algebraic approach based on Auslander-Reiten theory as well as the approach based on geometric invariant theory. The material in the opening chapters is developed starting slowly with topics such as homological algebra, Morita equivalence, and Gabriel's theorem. Next, the book presents Auslander-Reiten theory, including almost split sequences and the Auslander-Reiten transform, and gives a proof of Kac's generalization of Gabriel's theorem. Once this basic material is established, the book goes on with developing the geometric invariant theory of quiver representations. The book features the exposition of the saturation theorem for semi-invariants of quiver representations and its application to Littlewood-Richardson coefficients. In the final chapters, the book exposes tilting modules, exceptional sequences and a connection to cluster categories. The book is su...

  14. Preon representations and composite models

    International Nuclear Information System (INIS)

    Kang, Kyungsik

    1982-01-01

    This is a brief report on the preon models which are investigated by In-Gyu Koh, A. N. Schellekens and myself and based on complex, anomaly-free and asymptotically free representations of SU(3) to SU(8), SO(4N+2) and E 6 with no more than two different preons. Complete list of the representations that are complex anomaly-free and asymptotically free has been given by E. Eichten, I.-G. Koh and myself. The assumptions made about the ground state composites and the role of Fermi statistics to determine the metaflavor wave functions are discussed in some detail. We explain the method of decompositions of tensor products with definite permutation properties which has been developed for this purpose by I.-G. Koh, A.N. Schellekens and myself. An example based on an anomaly-free representation of the confining metacolor group SU(5) is discussed

  15. Representational constraints on children's suggestibility.

    Science.gov (United States)

    Ceci, Stephen J; Papierno, Paul B; Kulkofsky, Sarah

    2007-06-01

    In a multistage experiment, twelve 4- and 9-year-old children participated in a triad rating task. Their ratings were mapped with multidimensional scaling, from which euclidean distances were computed to operationalize semantic distance between items in target pairs. These children and age-mates then participated in an experiment that employed these target pairs in a story, which was followed by a misinformation manipulation. Analyses linked individual and developmental differences in suggestibility to children's representations of the target items. Semantic proximity was a strong predictor of differences in suggestibility: The closer a suggested distractor was to the original item's representation, the greater was the distractor's suggestive influence. The triad participants' semantic proximity subsequently served as the basis for correctly predicting memory performance in the larger group. Semantic proximity enabled a priori counterintuitive predictions of reverse age-related trends to be confirmed whenever the distance between representations of items in a target pair was greater for younger than for older children.

  16. Digital models for architectonical representation

    Directory of Open Access Journals (Sweden)

    Stefano Brusaporci

    2011-12-01

    Full Text Available Digital instruments and technologies enrich architectonical representation and communication opportunities. Computer graphics is organized according the two phases of visualization and construction, that is modeling and rendering, structuring dichotomy of software technologies. Visualization modalities give different kinds of representations of the same 3D model and instruments produce a separation between drawing and image’s creation. Reverse modeling can be related to a synthesis process, ‘direct modeling’ follows an analytic procedure. The difference between interactive and not interactive applications is connected to the possibilities offered by informatics instruments, and relates to modeling and rendering. At the same time the word ‘model’ describes different phenomenon (i.e. files: mathematical model of the building and of the scene; raster representation and post-processing model. All these correlated different models constitute the architectonical interpretative model, that is a simulation of reality made by the model for improving the knowledge.

  17. Accounting organizing development tendencies

    Directory of Open Access Journals (Sweden)

    G.I. Lyakhovich

    2017-12-01

    Full Text Available The development of accounting takes place under the influence of many factors. The study pays special attention to the impact of technological determinants on the process of organizing accountin. The carried-out analysis of scientists’ works allowed to determine the principal tendencies in the development of accounting organizing; these tendencies were expanded taking into account the development of technologies and innovations. It was found out the particular element, which undergo changes in the organization of accounting and the factors that prevent their further development for every tendency (the use of cloud technologies; a wide use of expert systems; a social media strategy in accounting; mobility among accounting personnel; outsourcing of accounting services, Internet things. The paper substantiates the shifts in functional duties of an accountant (the exclusion of data recording and intensification of analytical functions as a result of application of modern information and computer technologies. It was established that the amounts of accountants’ work with primary instruments will be reduced taking into account the possibilities of automatic preparation of such documents. The author substantiates the importance of the good knowledge in the field of information technologies while training accountants.

  18. Conformal field theories, representations and lattice constructions

    International Nuclear Information System (INIS)

    Dolan, L.; Montague, P.

    1996-01-01

    An account is given of the structure and representations of chiral bosonic meromorphic conformal field theories (CFT's), and, in particular, the conditions under which such a CFT may be extended by a representation to form a new theory. This general approach is illustrated by considering the untwisted and Z 2 -twisted theories, H(Λ) and H(Λ) respectively, which may be constructed from a suitable even Euclidean lattice Λ. Similarly, one may construct lattices Λ C and Lambda C by analogous constructions from a doubly-even binary code C. In the case when C is self-dual, the corresponding lattices are also. Similarly, H(Λ) and H(Λ) are self-dual if and only if Λ is. We show that H(Λ C ) has a natural triality structure, which induces an isomorphism H(Λ C )≡H(Λ C ) and also a triality structure on H(Λ C ). For C the Golay code, Λ C is the Leech lattice, and the triality on H(Λ C ) is the symmetry which extends the natural action of (an extension of) Conway's group on this theory to the Monster, so setting triality and Frenkel, Lepowsky and Meurman's construction of the natural Monster module in a more general context. The results also serve to shed some light on the classification of self-dual CFT's. We find that of the 48 theories H(Λ) and H(Λ) with central charge 24 that there are 39 distinct ones, and further that all 9 coincidences are accounted for by the isomorphism detailed above, induced by the existence of a doubly-even self-dual binary code. (orig.). With 8 figs., 2 tabs

  19. Harvesting contaminants from liquid

    Science.gov (United States)

    Simpson, John T.; Hunter, Scott R.

    2016-05-31

    Disclosed are examples of apparatuses for evaporative purification of a contaminated liquid. In each example, there is a vessel for storing the contaminated fluid. The vessel includes a surface coated with a layer of superhydrophobic material and the surface is at least partially in contact with the contaminated liquid. The contaminants do not adhere to the surface as the purified liquid evaporates, thus allowing the contaminants to be harvested.

  20. (Self)-representations on youtube

    OpenAIRE

    Simonsen, Thomas Mosebo

    2011-01-01

    This paper examines forms of self-representation on YouTube with specific focus on Vlogs (Video blogs). The analytical scope of the paper is on how User-generated Content on YouTube initiates a certain kind of audiovisual representation and a particular interpretation of reality that can be distinguished within Vlogs. This will be analysed through selected case studies taken from a representative sample of empirically based observations of YouTube videos. The analysis includes a focus on how ...

  1. Concepts, ontologies, and knowledge representation

    CERN Document Server

    Jakus, Grega; Omerovic, Sanida; Tomažic, Sašo

    2013-01-01

    Recording knowledge in a common framework that would make it possible to seamlessly share global knowledge remains an important challenge for researchers. This brief examines several ideas about the representation of knowledge addressing this challenge. A widespread general agreement is followed that states uniform knowledge representation should be achievable by using ontologies populated with concepts. A separate chapter is dedicated to each of the three introduced topics, following a uniform outline: definition, organization, and use. This brief is intended for those who want to get to know

  2. Thinking together with material representations

    DEFF Research Database (Denmark)

    Stege Bjørndahl, Johanne; Fusaroli, Riccardo; Østergaard, Svend

    2014-01-01

    of an experiment. Qualitative micro-analyses of the group interactions motivate a taxonomy of different roles that the material representations play in the joint epistemic processes: illustration, elaboration and exploration. Firstly, the LEGO blocks were used to illustrate already well-formed ideas in support......-down and bottom-up cognitive processes and division of cognitive labor.......How do material representations such as models, diagrams and drawings come to shape and aid collective, epistemic processes? This study investigated how groups of participants spontaneously recruited material objects (in this case LEGO blocks) to support collective creative processes in the context...

  3. Mental Representation in The Thought of Sidney Blatt: Developmental Processes.

    Science.gov (United States)

    Auerbach, John S; Diamond, Diana

    2017-06-01

    Mental representation was a central construct in Sidney Blatt's contributions to psychology and psychoanalysis. This brief review demonstrates that Blatt's understanding of representation was always informed by basic psychoanalytic concepts like the centrality of early caregiver-infant relationships and of unconscious mental processes. Although Blatt's earlier writings were informed by psychoanalytic ego psychology and Piagetian cognitive developmental psychology, they focused nonetheless on how an individual uses bodily and relational experiences to construct an object world; they also consistently presented object representations as having significant unconscious dimensions. From the mid-1980s onward, Blatt's contributions, in dialogue with his many students, moved in an even more experiential/relational direction and manifested the influence of attachment theory, parent-infant interaction research, and intersubjectivity theory. They also incorporated contemporary cognitive psychology, with its emphasis on implicit or procedural, rather than explicit, dimensions as a means of accounting for aspects of object representations that are not in conscious awareness. Throughout his career, however, Blatt regarded mental representation as the construct that mediates between the child's earliest bodily and relational experiences and the mature adult's symbolic, most emotionally profound capacities.

  4. Crystal structure representations for machine learning models of formation energies

    Energy Technology Data Exchange (ETDEWEB)

    Faber, Felix [Department of Chemistry, Institute of Physical Chemistry and National Center for Computational Design and Discovery of Novel Materials, University of Basel Switzerland; Lindmaa, Alexander [Department of Physics, Chemistry and Biology, Linköping University, SE-581 83 Linköping Sweden; von Lilienfeld, O. Anatole [Department of Chemistry, Institute of Physical Chemistry and National Center for Computational Design and Discovery of Novel Materials, University of Basel Switzerland; Argonne Leadership Computing Facility, Argonne National Laboratory, 9700 S. Cass Avenue Lemont Illinois 60439; Armiento, Rickard [Department of Physics, Chemistry and Biology, Linköping University, SE-581 83 Linköping Sweden

    2015-04-20

    We introduce and evaluate a set of feature vector representations of crystal structures for machine learning (ML) models of formation energies of solids. ML models of atomization energies of organic molecules have been successful using a Coulomb matrix representation of the molecule. We consider three ways to generalize such representations to periodic systems: (i) a matrix where each element is related to the Ewald sum of the electrostatic interaction between two different atoms in the unit cell repeated over the lattice; (ii) an extended Coulomb-like matrix that takes into account a number of neighboring unit cells; and (iii) an ansatz that mimics the periodicity and the basic features of the elements in the Ewald sum matrix using a sine function of the crystal coordinates of the atoms. The representations are compared for a Laplacian kernel with Manhattan norm, trained to reproduce formation energies using a dataset of 3938 crystal structures obtained from the Materials Project. For training sets consisting of 3000 crystals, the generalization error in predicting formation energies of new structures corresponds to (i) 0.49, (ii) 0.64, and (iii) 0.37eV/atom for the respective representations.

  5. Minority Political Representation: Muslim Councilors in Newham and Hackney

    Directory of Open Access Journals (Sweden)

    Eren Tatari

    2013-10-01

    Full Text Available Scholars have long been intrigued by the role of minority elected officials in representing the interests of their communities. There is an on-going debate on whether distinctive minority agendas exist and whether the existence of minority representatives (descriptive representation is a necessary condition to secure the representation of minority interests (substantive representation. This article analyzes original interview data to examine these issues through a case study of Muslim city councilors and the dynamics of local government in the Newham and Hackney Borough Councils of London. It finds that the exceptionally high ethnic diversity of Newham with no dominant ethnic group, the lack of racial or religious divides among neighborhoods, and low racial tensions shapes the political culture of the Council, as well as the Muslim councilors, and yields high responsiveness for all minorities. It also finds that non-Muslim councilors play a significant role in the substantive representation of minority interests, including Muslim interests. In contrast, the case study of the Hackney Council reveals that beyond high party fragmentation, ethnicity and religiosity of the Muslim councilors vary widely and hinder effective representation. In addition, their political incorporation is low, and the leadership positions they hold seem to have symbolic rather than substantive impact. The political behavior and representative styles of Muslim councilors reveal a balancing perspective, whereby they advocate for group interests with a more moderate tone. These factors account for the low government responsiveness to Muslim interests in Hackney.

  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. Goals and Psychological Accounting

    DEFF Research Database (Denmark)

    Koch, Alexander Karl; Nafziger, Julia

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

  8. 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...

  9. The Harmonization of Accounting

    Directory of Open Access Journals (Sweden)

    Hajnal Noémi

    2017-11-01

    Full Text Available The development and configuration of the regulatory framework of the accounting systems in Romania and Hungary took place in different ways. Among the reasons for the diversities in these countries’ accounting systems, the following can be certainly mentioned: different purposes of taxation, legal structure, the accountancy’s connection with the corporate law and family law, diversification on corporate financing policy, and cultural heterogeneity. Both countries quickly caught up with the international accounting harmonization standards. The adaptation of the international accounting standards has many advantages and disadvantages; these have been discussed in several previous researches. This paper aims at comparing the Romanian and Hungarian states’ accounting regulations from the early 1990s, which were implemented in order to harmonize the states’ accountancy regulations with the international standards, and their impact on the economy, based on secondary analysis.

  10. Sparse Representation Denoising for Radar High Resolution Range Profiling

    Directory of Open Access Journals (Sweden)

    Min Li

    2014-01-01

    Full Text Available Radar high resolution range profile has attracted considerable attention in radar automatic target recognition. In practice, radar return is usually contaminated by noise, which results in profile distortion and recognition performance degradation. To deal with this problem, in this paper, a novel denoising method based on sparse representation is proposed to remove the Gaussian white additive noise. The return is sparsely described in the Fourier redundant dictionary and the denoising problem is described as a sparse representation model. Noise level of the return, which is crucial to the denoising performance but often unknown, is estimated by performing subspace method on the sliding subsequence correlation matrix. Sliding window process enables noise level estimation using only one observation sequence, not only guaranteeing estimation efficiency but also avoiding the influence of profile time-shift sensitivity. Experimental results show that the proposed method can effectively improve the signal-to-noise ratio of the return, leading to a high-quality profile.

  11. Harmonisation of agricultural accounting

    OpenAIRE

    Jaroslav Sedláček

    2007-01-01

    This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is ...

  12. Accounting for carbon

    OpenAIRE

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

    2010-01-01

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

  13. Millennium Challenge Account

    National Research Council Canada - National Science Library

    Tarnoff, Curt

    2008-01-01

    .... foreign aid initiative. The Millennium Challenge Account (MCA) provides assistance through a competitive selection process to developing nations that are pursing political and economic reforms in three areas...

  14. An Analysis of Literary Representations of Iranian Men in Diasporic Iranian Literature

    Directory of Open Access Journals (Sweden)

    Sanaz Fotouhi

    2014-02-01

    Full Text Available Middle Eastern Muslim men have been historically subjected to stereotypical representations in the West. Although these men are categorically hypervisible for Western audiences as a similar type, among them Iranian men in particular, have been subject to a specific kind of marginalization. Following the 1979 Islamic revolution and the American hostage crisis in Iran, Iranian men and masculinity have become hypervisible as violent and religiously fanatic. While Western discourses of representation contributed greatly to the construction and representation of this specific kind of masculinity which marginalized and stigmatized Iranian men, Iranians themselves, have played a significant role in reaffirming this view. Ironically, contributing most to the reinforcement of this discourse has been Iranian women’s narratives in English in the West, in the form of memoirs and fictional accounts. These popular accounts have played a significant part in marginalizing and emphasizing a hypervisible and stereotypical representation of Iranian men. This paper considers the representation of Iranian men and masculinity as presented through Iranian women’s narratives in the West in English. By drawing on specific narratives and accounts, it examines how socio-political and historical contexts both in the West and in Iran, have led to Iranian women’s representation of Iranian men hypervisibly. Then, through an examination of some narratives by Iranian men, this paper examines how such representations have led to emphasizing the discourse of exclusion and otherness of Iranian men in the West, hampering the actual smooth integration of diasporic Iranian men into their adopted homes.

  15. Mentoring and Work Engagement for Female Accounting, Faculty Members in Higher Education

    Science.gov (United States)

    Whitten, Donna L.

    2016-01-01

    Women have comprised the majority of accounting graduates with bachelor and master degrees since the 1980s and 1990s, respectively, but currently only account for about 30% of doctoral students. Their representation in the accounting professoriate is essentially the same. Supportive strategies, such as mentoring, assist disciplines in which women…

  16. 45 CFR 1609.4 - Accounting for and use of attorneys' fees.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting for and use of attorneys' fees. 1609.4... CORPORATION FEE-GENERATING CASES § 1609.4 Accounting for and use of attorneys' fees. (a) Attorneys' fees... to support the representation. (b) Attorneys' fees received shall be recorded during the accounting...

  17. Unitary group representations in Fock spaces with generalized exchange properties

    International Nuclear Information System (INIS)

    Liguori, A.

    1994-09-01

    The notion of second R-quantization is investigated, - a suitable deformation of the standard second quantization which properly takes into account the non-trivial exchange properties characterizing generalized statistics. The R-quantization of a class of unitary one-particle representations relevant for the description of symmetries is also performed. The Euclidean covariance of anyons is analyzed in this context. (author). 11 refs

  18. The construction of the representation in solving a physics problem

    Directory of Open Access Journals (Sweden)

    Enrique A. Coleoni

    2001-09-01

    Full Text Available Written solutions of a physics problem provided by high school students in a physics olympiad are analysed. The study was done on the basis of theoretical developments which take into account peculiarities of the understanding of scientific problems. Some errors are typefied according to failures at different levels of the representation process. A categorization is proposed suggesting the possibility of reinterpreting some mistakes made by physics students in problem solving.

  19. A universal representation of Rydberg spectral line shapes in plasmas

    International Nuclear Information System (INIS)

    Mosse, C.; Calisti, A.; Stamm, R.; Talin, B.; Bureyeva, L.; Lisitsa, V. S.

    2001-01-01

    A universal representation of Rydberg atom line shapes in plasmas is obtained. It bases on analytical formulas for intensity distribution in radiation transitions n→n' between highly excited atomic states with large values of principle quantum numbers n, n'>>1, Δn=n-n'<< n and the frequency fluctuation model (FFM) for account of ion thermal motion effects. The line shapes are presented in a universal manner as functions of plasma temperatures and densities

  20. Representations of quantum bicrossproduct algebras

    International Nuclear Information System (INIS)

    Arratia, Oscar; Olmo, Mariano A del

    2002-01-01

    We present a method to construct induced representations of quantum algebras which have a bicrossproduct structure. We apply this procedure to some quantum kinematical algebras in (1+1) dimensions with this kind of structure: null-plane quantum Poincare algebra, non-standard quantum Galilei algebra and quantum κ-Galilei algebra

  1. Reusable Lexical Representations for Idioms

    NARCIS (Netherlands)

    Odijk, J.E.J.M.

    2004-01-01

    In this paper I introduce (1) a technically simple and highly theory-independent way for lexically representing flexible idiomatic expressions, and (2) a procedure to incorporate these lexical representations in a wide variety of NLP systems. The method is based on Structural EQuivalence Classes

  2. Symmetric group representations and Z

    OpenAIRE

    Adve, Anshul; Yong, Alexander

    2017-01-01

    We discuss implications of the following statement about the representation theory of symmetric groups: every integer appears infinitely often as an irreducible character evaluation, and every nonnegative integer appears infinitely often as a Littlewood-Richardson coefficient and as a Kronecker coefficient.

  3. Guideline Knowledge Representation Model (GLIKREM)

    Czech Academy of Sciences Publication Activity Database

    Buchtela, David; Peleška, Jan; Veselý, Arnošt; Zvárová, Jana; Zvolský, Miroslav

    2008-01-01

    Roč. 4, č. 1 (2008), s. 17-23 ISSN 1801-5603 R&D Projects: GA MŠk(CZ) 1M06014 Institutional research plan: CEZ:AV0Z10300504 Keywords : knowledge representation * GLIF model * guidelines Subject RIV: IN - Informatics, Computer Science http://www.ejbi.org/articles/200812/34/1.html

  4. Conceptual Knowledge Representation and Reasoning

    DEFF Research Database (Denmark)

    Oldager, Steen Nikolaj

    2003-01-01

    One of the main areas in knowledge representation and logic-based artificial intelligence concerns logical formalisms that can be used for representing and reasoning with concepts. For almost 30 years, since research in this area began, the issue of intensionality has had a special status...

  5. Octonionic matrix representation and electromagnetism

    Energy Technology Data Exchange (ETDEWEB)

    Chanyal, B. C. [Kumaun University, S. S. J. Campus, Almora (India)

    2014-12-15

    Keeping in mind the important role of octonion algebra, we have obtained the electromagnetic field equations of dyons with an octonionic 8 x 8 matrix representation. In this paper, we consider the eight - dimensional octonionic space as a combination of two (external and internal) four-dimensional spaces for the existence of magnetic monopoles (dyons) in a higher-dimensional formalism. As such, we describe the octonion wave equations in terms of eight components from the 8 x 8 matrix representation. The octonion forms of the generalized potential, fields and current source of dyons in terms of 8 x 8 matrix are discussed in a consistent manner. Thus, we have obtained the generalized Dirac-Maxwell equations of dyons from an 8x8 matrix representation of the octonion wave equations in a compact and consistent manner. The generalized Dirac-Maxwell equations are fully symmetric Maxwell equations and allow for the possibility of magnetic charges and currents, analogous to electric charges and currents. Accordingly, we have obtained the octonionic Dirac wave equations in an external field from the matrix representation of the octonion-valued potentials of dyons.

  6. Realizations of the canonical representation

    Indian Academy of Sciences (India)

    Traditionally, the canonical representation is realized on the Hilbert space ... Fix a decomposition R2n = Rn × Rn ..... to an orthonormal basis {ψ1,ψ2,. ..... [7] Vemuri M K, A non-commutative Sobolev inequality and its application to spectral.

  7. Non-Hermitian Heisenberg representation

    Czech Academy of Sciences Publication Activity Database

    Znojil, Miloslav

    2015-01-01

    Roč. 379, č. 36 (2015), s. 2013-2017 ISSN 0375-9601 Institutional support: RVO:61389005 Keywords : quantum mechanics * Non-Hermitian representation of observables * Generalized Heisenberg equations Subject RIV: BE - Theoretical Physics Impact factor: 1.677, year: 2015

  8. Adaptive representations for reinforcement learning

    NARCIS (Netherlands)

    Whiteson, S.

    2010-01-01

    This book presents new algorithms for reinforcement learning, a form of machine learning in which an autonomous agent seeks a control policy for a sequential decision task. Since current methods typically rely on manually designed solution representations, agents that automatically adapt their own

  9. Visual representation of spatiotemporal structure

    Science.gov (United States)

    Schill, Kerstin; Zetzsche, Christoph; Brauer, Wilfried; Eisenkolb, A.; Musto, A.

    1998-07-01

    The processing and representation of motion information is addressed from an integrated perspective comprising low- level signal processing properties as well as higher-level cognitive aspects. For the low-level processing of motion information we argue that a fundamental requirement is the existence of a spatio-temporal memory. Its key feature, the provision of an orthogonal relation between external time and its internal representation, is achieved by a mapping of temporal structure into a locally distributed activity distribution accessible in parallel by higher-level processing stages. This leads to a reinterpretation of the classical concept of `iconic memory' and resolves inconsistencies on ultra-short-time processing and visual masking. The spatial-temporal memory is further investigated by experiments on the perception of spatio-temporal patterns. Results on the direction discrimination of motion paths provide evidence that information about direction and location are not processed and represented independent of each other. This suggests a unified representation on an early level, in the sense that motion information is internally available in form of a spatio-temporal compound. For the higher-level representation we have developed a formal framework for the qualitative description of courses of motion that may occur with moving objects.

  10. Representational Momentum in Older Adults

    Science.gov (United States)

    Piotrowski, Andrea S.; Jakobson, Lorna S.

    2011-01-01

    Humans have a tendency to perceive motion even in static images that simply "imply" movement. This tendency is so strong that our memory for actions depicted in static images is distorted in the direction of implied motion--a phenomenon known as representational momentum (RM). In the present study, we created an RM display depicting a pattern of…

  11. The representation of inherent properties.

    Science.gov (United States)

    Prasada, Sandeep

    2014-10-01

    Research on the representation of generic knowledge suggests that inherent properties can have either a principled or a causal connection to a kind. The type of connection determines whether the outcome of the storytelling process will include intuitions of inevitability and a normative dimension and whether it will ground causal explanations.

  12. Representation and redistribution in federations.

    Science.gov (United States)

    Dragu, Tiberiu; Rodden, Jonathan

    2011-05-24

    Many of the world's most populous democracies are political unions composed of states or provinces that are unequally represented in the national legislature. Scattered empirical studies, most of them focusing on the United States, have discovered that overrepresented states appear to receive larger shares of the national budget. Although this relationship is typically attributed to bargaining advantages associated with greater legislative representation, an important threat to empirical identification stems from the fact that the representation scheme was chosen by the provinces. Thus, it is possible that representation and fiscal transfers are both determined by other characteristics of the provinces in a specific country. To obtain an improved estimate of the relationship between representation and redistribution, we collect and analyze provincial-level data from nine federations over several decades, taking advantage of the historical process through which federations formed and expanded. Controlling for a variety of country- and province-level factors and using a variety of estimation techniques, we show that overrepresented provinces in political unions around the world are rather dramatically favored in the distribution of resources.

  13. Cash Advance Accounting: Accounting Regulations and Practices

    OpenAIRE

    Aristita Rotila

    2012-01-01

    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...

  14. 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...

  15. 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.

  16. Computerizing the Accounting Curriculum.

    Science.gov (United States)

    Nash, John F.; England, Thomas G.

    1986-01-01

    Discusses the use of computers in college accounting courses. Argues that the success of new efforts in using computers in teaching accounting is dependent upon increasing instructors' computer skills, and choosing appropriate hardware and software, including commercially available business software packages. (TW)

  17. Ghana : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting and auditing practices within the context of the Ghana institutional framework to ensure the quality of corporate financial reporting. The accounting and auditing practices in Ghana suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. Various weaknesses were identified in the laws and regula...

  18. Basis of accountability system

    International Nuclear Information System (INIS)

    Anon.

    1981-01-01

    The first part of this presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. The general concepts and principles of the accountability system are introduced. The second part of this presentation describes some basic concepts and techniques used in the model plant accounting system and relates them to US safeguards requirements. The specifics and mechanics of the model plant accounting system are presented in the third part. The purpose of this session is to enable participants to: (1) understand how the accounting system is designed to meet safeguards criteria for both IAEA and State Systems; (2) understand the principles of materials accounting used to account for element and isotope in the model plant; (3) understand how the computer-based accounting system operates to meet the above objectives

  19. Georgia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

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

  20. Towards ecosystem accounting

    NARCIS (Netherlands)

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

    2015-01-01

    Ecosystem accounting is an emerging field that aims to provide a consistent approach to analysing environment-economy interactions. One of the specific features of ecosystem accounting is the distinction between the capacity and the flow of ecosystem services. Ecohydrological modelling to support

  1. Accountability: Brand L.

    Science.gov (United States)

    Lessinger, Leon M.

    Effective accountability always involves four essential elements: Knowledge of what is required, knowledge of who is responsible to whom, knowledge of how to be successful, and knowledge of the consequences of not being successful. The movement in education now called accountability has added the additional requirement that educators stipulate the…

  2. 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...

  3. Peru : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  4. 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…

  5. 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…

  6. 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…

  7. Mass discharge estimation from contaminated sites: Multi-model solutions for assessment of conceptual uncertainty

    Science.gov (United States)

    Thomsen, N. I.; Troldborg, M.; McKnight, U. S.; Binning, P. J.; Bjerg, P. L.

    2012-04-01

    Mass discharge estimates are increasingly being used in the management of contaminated sites. Such estimates have proven useful for supporting decisions related to the prioritization of contaminated sites in a groundwater catchment. Potential management options can be categorised as follows: (1) leave as is, (2) clean up, or (3) further investigation needed. However, mass discharge estimates are often very uncertain, which may hamper the management decisions. If option 1 is incorrectly chosen soil and water quality will decrease, threatening or destroying drinking water resources. The risk of choosing option 2 is to spend money on remediating a site that does not pose a problem. Choosing option 3 will often be safest, but may not be the optimal economic solution. Quantification of the uncertainty in mass discharge estimates can therefore greatly improve the foundation for selecting the appropriate management option. The uncertainty of mass discharge estimates depends greatly on the extent of the site characterization. A good approach for uncertainty estimation will be flexible with respect to the investigation level, and account for both parameter and conceptual model uncertainty. We propose a method for quantifying the uncertainty of dynamic mass discharge estimates from contaminant point sources on the local scale. The method considers both parameter and conceptual uncertainty through a multi-model approach. The multi-model approach evaluates multiple conceptual models for the same site. The different conceptual models consider different source characterizations and hydrogeological descriptions. The idea is to include a set of essentially different conceptual models where each model is believed to be realistic representation of the given site, based on the current level of information. Parameter uncertainty is quantified using Monte Carlo simulations. For each conceptual model we calculate a transient mass discharge estimate with uncertainty bounds resulting from

  8. 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...

  9. 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.

  10. Central Accountability System (CLAS)

    International Nuclear Information System (INIS)

    Hairston, L.A.

    1991-01-01

    The Central Accountability System (CLAS) is a high level accountability system that consolidates data from the site's 39 material balance areas (MBA) for reporting to Westinghouse Savannah River Company (WSRC) management, Department of Energy (DOE) and the Nuclear Materials Management and Safeguards System (NMMSS) in Oak Ridge, TN. Development of the system began in 1989 and became operational in April, 1991. The CLAS system enhances data accuracy and accountability records, resulting in increased productivity and time and cost savings. This paper reports that the system is in compliance with DOE Orders and meets NMMSS reporting requirements. WSRC management is provided with the overall status of the site's nuclear material inventory. CLAS gives WSRC a leading edge in accounting technology and enhances good accounting practices

  11. The protection of warranties and representations

    International Nuclear Information System (INIS)

    Spence, C.D.; Thusoo, N.

    1999-01-01

    Most acquisition contracts within the oil and gas industry consist of representations and warranties. The legal distinction between representations and warranties was explained as follows: a representation is a statement of fact made by the representor before making the contract, but a warranty is a statement of fact which forms part of the terms of the contract. The paper outlines the nature of a representation or warranty and explains why certain warranties are not given. The protection offered by representations and warranties in breach of contract cases is also explained. Suggestions are offered for increasing protection by representations and warranties. 22 refs

  12. Gravitational potential of perturbed ellipsoidal inhomogeneous configurations with the account of the 'fifth' force

    International Nuclear Information System (INIS)

    Masyukov, V.V.; Tsvetkov, V.P.

    1990-01-01

    The analytical representations of the gravitational potential of perturbed inhomogeneous ellipsoidal configurations with the account of the 'fifth' force are obtained in the form of the series in the parameter of perturbation. 11 refs

  13. A single-sided representation for the homogeneous Green's function of a unified scalar wave equation.

    Science.gov (United States)

    Wapenaar, Kees

    2017-06-01

    A unified scalar wave equation is formulated, which covers three-dimensional (3D) acoustic waves, 2D horizontally-polarised shear waves, 2D transverse-electric EM waves, 2D transverse-magnetic EM waves, 3D quantum-mechanical waves and 2D flexural waves. The homogeneous Green's function of this wave equation is a combination of the causal Green's function and its time-reversal, such that their singularities at the source position cancel each other. A classical representation expresses this homogeneous Green's function as a closed boundary integral. This representation finds applications in holographic imaging, time-reversed wave propagation and Green's function retrieval by cross correlation. The main drawback of the classical representation in those applications is that it requires access to a closed boundary around the medium of interest, whereas in many practical situations the medium can be accessed from one side only. Therefore, a single-sided representation is derived for the homogeneous Green's function of the unified scalar wave equation. Like the classical representation, this single-sided representation fully accounts for multiple scattering. The single-sided representation has the same applications as the classical representation, but unlike the classical representation it is applicable in situations where the medium of interest is accessible from one side only.

  14. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

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

  15. When accounting was economics

    Directory of Open Access Journals (Sweden)

    Mieczysław Dobija

    2015-04-01

    Full Text Available The presented considerations and reflections aim to search for the beginning of accounting in terms of both ideas and procedures that make up a system that is operative in practice. The thesis that the economic calculus and procedures forming an accounting system have existed since the beginnings of civilization seems to be sufficiently justified. It should, however, be recognized that there was an initial activation period of civilization processes. Research has led to the conclusion that it was accounting for labor, not capital, that served communities from their beginnings. However, on the basis of theory, labor and capital are two related categories and both lead to double-entry, which is a characteristic feature of accounting. In the days before the creation of writing, tokens were used for thousands of years for recording and accounting purposes, being a useful tool in maintaining balance in the socio-economic system. The development of city-states and the emergence of writing techniques have improved the system by replacing token records on clay tablets. The dominance of labor accounting continued until the eleventh century BC, to the dark ages. Contemporary accounting, although geared more to the measurement of capital and its changes in the economic processes, still continues to operate according to the old paradigm and is focused on inputs in their historical cost perspective.

  16. Methodology of sustainability accounting

    Directory of Open Access Journals (Sweden)

    O.H. Sokil

    2017-03-01

    Full Text Available Modern challenges of the theory and methodology of accounting are realized through the formation and implementation of new concepts, the purpose of which is to meet the needs of users in standard and unique information. The development of a methodology for sustainability accounting is a key aspect of the management of an economic entity. The purpose of the article is to form the methodological bases of accounting for sustainable development and determine its goals, objectives, object, subject, methods, functions and key aspects. The author analyzes the theoretical bases of the definition and considers the components of the traditional accounting methodology. Generalized structural diagram of the methodology for accounting for sustainable development is offered in the article. The complex of methods and principles of sustainable development accounting for systematized and non-standard provisions has been systematized. The new system of theoretical and methodological provisions of accounting for sustainable development is justified in the context of determining its purpose, objective, subject, object, methods, functions and key aspects.

  17. Rethinking The Going Concern Assumption As A Pre-Condition For Accounting Measurement

    OpenAIRE

    Saratiel Wedzerai Musvoto; Daan G Gouws

    2011-01-01

    This study compares the principles of the going concern concept against the principles of representational measurement to determine if it is possible to establish foundations of accounting measurement with the going concern concept as a precondition. Representational measurement theory is a theory that establishes measurement in social scientific disciplines such as accounting. The going concern assumption is prescribed as one of the preconditions for measuring the attributes of the elements ...

  18. 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....

  19. Integrated material accountancy system

    International Nuclear Information System (INIS)

    Calabozo, M.; Buiza, A.

    1991-01-01

    In this paper we present the system that we are actually using for Nuclear Material Accounting and Manufacturing Management in our UO 2 Fuel Fabrication Plant located at Juzbado, Salamanca, Spain. The system is based mainly on a real time data base which gather data for all the operations performed in our factory from UO 2 powder reception to fuel assemblies shipment to the customers. The accountancy is just an important part of the whole integrated system covering all the aspects related to manufacturing: planning, traceability, Q.C. analysis, production control and accounting data

  20. 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.

  1. Environmental accounting and statistics

    International Nuclear Information System (INIS)

    Bartelmus, P.L.P.

    1992-01-01

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

  2. 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

  3. Center for Contaminated Sediments

    Data.gov (United States)

    Federal Laboratory Consortium — The U.S. Army Corps of Engineers Center for Contaminated Sediments serves as a clearinghouse for technology and expertise concerned with contaminated sediments. The...

  4. Contaminated Sites in Iowa

    Data.gov (United States)

    Iowa State University GIS Support and Research Facility — Sites contaminated by hazardous materials or wastes. These sites are those administered by the Contaminated Sites Section of Iowa DNR. Many are sites which are...

  5. Integral-functional representation of mass operator of quasiparticles interacting with polarizational phonons at T = 0 K

    International Nuclear Information System (INIS)

    Tkach, M.V.

    2002-01-01

    The integral-functional representation of mass operator of spinless quasiparticles interacting with polarizational phonons at T = 0 K is obtained for the first time. This representation is equivalent to the infinite branched integral fraction. It does not depend on the binding force and effectively takes into account the many phonon processes

  6. IRBA SERIES : Accounting In Japan

    OpenAIRE

    Arai, Kiyomitsu

    1994-01-01

    Preface / Legal and Conceptual Framework of Accounting in Japan / Setting Accounting Standards in Japan - The American Influence and The Present Status / Accounting Education and Profession in Japan / The International Harmonization of Accounting Standards / The Accounting Standard Setting in Japan and Its Responses to International Accounting Standards / Selected Bibliography for Accounting in Japan

  7. Invariant recognition drives neural representations of action sequences.

    Directory of Open Access Journals (Sweden)

    Andrea Tacchetti

    2017-12-01

    Full Text Available Recognizing the actions of others from visual stimuli is a crucial aspect of human perception that allows individuals to respond to social cues. Humans are able to discriminate between similar actions despite transformations, like changes in viewpoint or actor, that substantially alter the visual appearance of a scene. This ability to generalize across complex transformations is a hallmark of human visual intelligence. Advances in understanding action recognition at the neural level have not always translated into precise accounts of the computational principles underlying what representations of action sequences are constructed by human visual cortex. Here we test the hypothesis that invariant action discrimination might fill this gap. Recently, the study of artificial systems for static object perception has produced models, Convolutional Neural Networks (CNNs, that achieve human level performance in complex discriminative tasks. Within this class, architectures that better support invariant object recognition also produce image representations that better match those implied by human and primate neural data. However, whether these models produce representations of action sequences that support recognition across complex transformations and closely follow neural representations of actions remains unknown. Here we show that spatiotemporal CNNs accurately categorize video stimuli into action classes, and that deliberate model modifications that improve performance on an invariant action recognition task lead to data representations that better match human neural recordings. Our results support our hypothesis that performance on invariant discrimination dictates the neural representations of actions computed in the brain. These results broaden the scope of the invariant recognition framework for understanding visual intelligence from perception of inanimate objects and faces in static images to the study of human perception of action sequences.

  8. Women otolaryngologist representation in specialty society membership and leadership positions.

    Science.gov (United States)

    Choi, Sukgi S; Miller, Robert H

    2012-11-01

    To determine the proportion of female otolaryngologists in leadership positions relative to their number in the specialty, their membership in various otolaryngology organizations, and age. Cross-sectional analyses of otolaryngology organization membership with a subgroup analysis on female membership and leadership proportion comparing 5-year male/female cohort groups. Information on the number of members and leaders was obtained from various specialty societies by direct communication and from their Web sites between June and December 2010. The number of female and male otolaryngologists and their age distribution in 5-year age groups was obtained from the American Academy of Otolaryngology-Head and Neck Surgery (AAO-HNS). Statistical analyses were used to determine whether women had proportional membership and leadership representation in various specialty societies. Additionally, female representation in other leadership roles was analyzed using the male/female ratio within the 5-year cohort groups. Female otolaryngologists were found to constitute approximately 11% of practicing otolaryngologists. The American Society of Pediatric Otolaryngology had a higher proportion of female members (22%) compared to five other societies. When the gender composition within each organization was taken into account, female representation in specialty society leadership positions was proportionate to their membership across all societies. When gender and age were considered, women have achieved proportionate representation in each of the specialty societies' leadership positions. There was also proportionate representation of females as program directors, American Board of Otolaryngology directors, Residency Review Committee members, and journal editors/editorial board members. Finally, fewer female chairs or chiefs of departments/divisions were seen, but when age was taken into consideration, this difference was no longer significant. Women have achieved parity in

  9. 48 CFR 2009.570-4 - Representation.

    Science.gov (United States)

    2010-10-01

    ... type required by the organizational conflicts of interest representation provisions has previously been... ACQUISITION PLANNING CONTRACTOR QUALIFICATIONS Organizational Conflicts of Interest 2009.570-4 Representation... whether situations or relationships exist which may constitute organizational conflicts of interest with...

  10. 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...

  11. Individuals Account Review

    National Research Council Canada - National Science Library

    Scott, Donald

    2004-01-01

    .... This report was commissioned by Navy Personnel Command (NPC) to: (1) review and analyze the IA to determine if current accounting methods accurately capture the number of personnel included in the IA; (2...

  12. Nuclear material accounting handbook

    International Nuclear Information System (INIS)

    2008-01-01

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

  13. Whole of Government Accounts

    DEFF Research Database (Denmark)

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

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

  14. Valuation and creative accounting

    Directory of Open Access Journals (Sweden)

    Maria Madalina VOINEA

    2014-06-01

    Full Text Available This paper deals with the economic and financial valuation, that is the only type of valuation, based on a diagnosis and expertise, which has as objective to establish the market value of elements, whether goods or businesses, being a "orientation tool" for the economic operators on the market. There are specific means to measure value but there are also some mechanisms that can influence the value obtained, from the category of creative accounting. Creative accounting occurs due to human intervention and even the most advanced accounting systems are not able to do this due to the lack of reasoning. There must be also assumed that it is possible that these creative accounting techniques may be caused by a simple mistake and not necessarily with the intention of manipulating the financial results and reports. The aim of the paper is to see how specific element valuation can influence the general one, namely the value of a company.

  15. PLACING ACCOUNTING AMONG SCIENCES

    Directory of Open Access Journals (Sweden)

    Mihai Deju

    2013-12-01

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

  16. Species accounts. Chapter 4

    Science.gov (United States)

    Margaret K. Trani; W. Mark Ford; Brian R., eds. Chapman

    2007-01-01

    Narrative accounts for each species are presented by several authors in a consistent format to convey specific information relative to that mammal. The orders are arranged phylogenetically; families and species are arranged alphabetically to facilitate finding a particular species.

  17. Automated Analysis of Accountability

    DEFF Research Database (Denmark)

    Bruni, Alessandro; Giustolisi, Rosario; Schürmann, Carsten

    2017-01-01

    that the system can detect the misbehaving parties who caused that failure. Accountability is an intuitively stronger property than verifiability as the latter only rests on the possibility of detecting the failure of a goal. A plethora of accountability and verifiability definitions have been proposed...... in the literature. Those definitions are either very specific to the protocols in question, hence not applicable in other scenarios, or too general and widely applicable but requiring complicated and hard to follow manual proofs. In this paper, we advance formal definitions of verifiability and accountability...... that are amenable to automated verification. Our definitions are general enough to be applied to different classes of protocols and different automated security verification tools. Furthermore, we point out formally the relation between verifiability and accountability. We validate our definitions...

  18. Management accounting for hospitals

    African Journals Online (AJOL)

    information for further analysis within the medical fraternity, often predominantly for ... account for the various aspects from a financial perspective. The divide between ... decision-making, which enhances health care delivery. To succeed, the ...

  19. An algebraic formulation of quantum electrodynamics. [Fermi method, Schroedinger representation, Weylalgebra

    Energy Technology Data Exchange (ETDEWEB)

    Gaffney, J M

    1975-01-01

    A reappraisal of electromagnetic field theories is made and an account is given of the radiation gauge, Gupta-Bleuler and Fermi methods of quantitising the electromagnetic fields. The Weyl algebra of the vector potential is constructed and the Fermi method is then related to a certain representation of the algebra. The representation is specified by a generating functional for a state on the algebra. The Weyl algebra of the physical field is then constructed as a factor algebra. The Schroedinger representation of the algebra is then studied and it was found that the Fermi method is just a generalization of this representation to an infinite number of degrees of freedom. The Schroedinger representation of Fermi method is constructed.

  20. Urban atmospheric contamination

    International Nuclear Information System (INIS)

    Baldasano Jose, M.

    1997-01-01

    The problems of contamination are not only limited to this century, pale pathology evidences of the effects of the contamination of the air exist in interiors in the health of the old ones; the article mention the elements that configure the problem of the atmospheric contamination, atmospheric pollutants and emission sources, orography condition and effects induced by the urbanization process

  1. Time representations in social science.

    Science.gov (United States)

    Schulz, Yvan

    2012-12-01

    Time has long been a major topic of study in social science, as in other sciences or in philosophy. Social scientists have tended to focus on collective representations of time, and on the ways in which these representations shape our everyday experiences. This contribution addresses work from such disciplines as anthropology, sociology and history. It focuses on several of the main theories that have preoccupied specialists in social science, such as the alleged "acceleration" of life and overgrowth of the present in contemporary Western societies, or the distinction between so-called linear and circular conceptions of time. The presentation of these theories is accompanied by some of the critiques they have provoked, in order to enable the reader to form her or his own opinion of them.

  2. Quantum control and representation theory

    International Nuclear Information System (INIS)

    Ibort, A; Perez-Pardo, J M

    2009-01-01

    A new notion of controllability for quantum systems that takes advantage of the linear superposition of quantum states is introduced. We call such a notion von Neumann controllability, and it is shown that it is strictly weaker than the usual notion of pure state and operator controllability. We provide a simple and effective characterization of it by using tools from the theory of unitary representations of Lie groups. In this sense, we are able to approach the problem of control of quantum states from a new perspective, that of the theory of unitary representations of Lie groups. A few examples of physical interest and the particular instances of compact and nilpotent dynamical Lie groups are discussed

  3. Berry phase in Heisenberg representation

    Science.gov (United States)

    Andreev, V. A.; Klimov, Andrei B.; Lerner, Peter B.

    1994-01-01

    We define the Berry phase for the Heisenberg operators. This definition is motivated by the calculation of the phase shifts by different techniques. These techniques are: the solution of the Heisenberg equations of motion, the solution of the Schrodinger equation in coherent-state representation, and the direct computation of the evolution operator. Our definition of the Berry phase in the Heisenberg representation is consistent with the underlying supersymmetry of the model in the following sense. The structural blocks of the Hamiltonians of supersymmetrical quantum mechanics ('superpairs') are connected by transformations which conserve the similarity in structure of the energy levels of superpairs. These transformations include transformation of phase of the creation-annihilation operators, which are generated by adiabatic cyclic evolution of the parameters of the system.

  4. Representation theory of finite monoids

    CERN Document Server

    Steinberg, Benjamin

    2016-01-01

    This first text on the subject provides a comprehensive introduction to the representation theory of finite monoids. Carefully worked examples and exercises provide the bells and whistles for graduate accessibility, bringing a broad range of advanced readers to the forefront of research in the area. Highlights of the text include applications to probability theory, symbolic dynamics, and automata theory. Comfort with module theory, a familiarity with ordinary group representation theory, and the basics of Wedderburn theory, are prerequisites for advanced graduate level study. Researchers in algebra, algebraic combinatorics, automata theory, and probability theory, will find this text enriching with its thorough presentation of applications of the theory to these fields. Prior knowledge of semigroup theory is not expected for the diverse readership that may benefit from this exposition. The approach taken in this book is highly module-theoretic and follows the modern flavor of the theory of finite dimensional ...

  5. Nanotechnology and accounting issues

    OpenAIRE

    Abedalqader Rababah

    2017-01-01

    Nanotechnology is a new advanced technology used in the industry. This study conducted an investigation on the literature and highlighted the accounting issues which related to the implement of nanotechnology, especially the change of cost structure and expected solutions for the increasing of indirect costs which need more accurate allocation to the unit of products. Also, this study investigated on the future expected accounting risks for using nanotechnology. Finally, this study will open ...

  6. The marketization of accountancy

    OpenAIRE

    Picard, Claire-France

    2015-01-01

    The 1980s were marked by the introduction of marketing expertise into the accounting field as an influential area of knowledge. Previously disregarded and even formally forbidden by the profession, marketing initiatives became essential for the advancement of an increasingly profit-centered practice. Within just a few years, marketing became an obligatory passage point within accountancy in order to attract and maintain clientele, recruit qualified staff, and retain competent employees. Based...

  7. 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...

  8. 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...

  9. 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

  10. Experience representation in information systems

    OpenAIRE

    Kaczmarek, Jan

    2014-01-01

    This thesis looks into the ways subjective dimension of experience could be represented in artificial, non-biological systems, in particular information systems. The pivotal assumption is that experience as opposed to mainstream thinking in information science is not equal to knowledge, so that experience is a broader term which encapsulates both knowledge and subjective, affective component of experience, which so far has not been properly embraced by knowledge representation theories. This ...

  11. Experience representation in information systems

    OpenAIRE

    Kaczmarek, Jan

    2014-01-01

    This thesis looks into the ways subjective dimension of experience could be represented in artificial, non-biological systems, in particular information systems. The pivotal assumption is that experience as opposed to mainstream thinking in information science is not equal to knowledge, so that experience is a broader term which encapsulates both knowledge and subjective, affective component of experience, which so far has not been properly embraced by knowledge representation theories. Th...

  12. Computing Visible-Surface Representations,

    Science.gov (United States)

    1985-03-01

    Terzopoulos N00014-75-C-0643 9. PERFORMING ORGANIZATION NAME AMC ADDRESS 10. PROGRAM ELEMENT. PROJECT, TASK Artificial Inteligence Laboratory AREA A...Massachusetts Institute of lechnolog,. Support lbr the laboratory’s Artificial Intelligence research is provided in part by the Advanced Rtccarcl Proj...dynamically maintaining visible surface representations. Whether the intention is to model human vision or to design competent artificial vision systems

  13. Generalized oscillator representations for Calogero Hamiltonians

    International Nuclear Information System (INIS)

    Tyutin, I V; Voronov, B L

    2013-01-01

    This paper is a natural continuation of the previous paper (Gitman et al 2011 J. Phys. A: Math. Theor. 44 425204), where oscillator representations for nonnegative Calogero Hamiltonians with coupling constant α ⩾ − 1/4 were constructed. In this paper, we present generalized oscillator representations for all Calogero Hamiltonians with α ⩾ − 1/4. These representations are generally highly nonunique, but there exists an optimum representation for each Hamiltonian. (comment)

  14. Neural Representations of Physics Concepts.

    Science.gov (United States)

    Mason, Robert A; Just, Marcel Adam

    2016-06-01

    We used functional MRI (fMRI) to assess neural representations of physics concepts (momentum, energy, etc.) in juniors, seniors, and graduate students majoring in physics or engineering. Our goal was to identify the underlying neural dimensions of these representations. Using factor analysis to reduce the number of dimensions of activation, we obtained four physics-related factors that were mapped to sets of voxels. The four factors were interpretable as causal motion visualization, periodicity, algebraic form, and energy flow. The individual concepts were identifiable from their fMRI signatures with a mean rank accuracy of .75 using a machine-learning (multivoxel) classifier. Furthermore, there was commonality in participants' neural representation of physics; a classifier trained on data from all but one participant identified the concepts in the left-out participant (mean accuracy = .71 across all nine participant samples). The findings indicate that abstract scientific concepts acquired in an educational setting evoke activation patterns that are identifiable and common, indicating that science education builds abstract knowledge using inherent, repurposed brain systems. © The Author(s) 2016.

  15. Microbial contamination of traditional liquid herbal medicinal ...

    African Journals Online (AJOL)

    The data were analyzed using STATA software version 11. Results: The median age (interquartile range) of participants was 35 (27-43) years, with males accounting for 36 (61%). Of 109 liquid THMPs collected, 89 (81.7%) were found to be contaminated; with predominant fecal coliforms being Klebsiella spp and ...

  16. Impossibility Theorem in Proportional Representation Problem

    International Nuclear Information System (INIS)

    Karpov, Alexander

    2010-01-01

    The study examines general axiomatics of Balinski and Young and analyzes existed proportional representation methods using this approach. The second part of the paper provides new axiomatics based on rational choice models. New system of axioms is applied to study known proportional representation systems. It is shown that there is no proportional representation method satisfying a minimal set of the axioms (monotonicity and neutrality).

  17. Facilitating Mathematical Practices through Visual Representations

    Science.gov (United States)

    Murata, Aki; Stewart, Chana

    2017-01-01

    Effective use of mathematical representation is key to supporting student learning. In "Principles to Actions: Ensuring Mathematical Success for All" (NCTM 2014), "use and connect mathematical representations" is one of the effective Mathematics Teaching Practices. By using different representations, students examine concepts…

  18. Computability and Representations of the Zero Set

    NARCIS (Netherlands)

    P.J. Collins (Pieter)

    2008-01-01

    htmlabstractIn this note we give a new representation for closed sets under which the robust zero set of a function is computable. We call this representation the component cover representation. The computation of the zero set is based on topological index theory, the most powerful tool for finding

  19. Lifts of matroid representations over partial fields

    NARCIS (Netherlands)

    Pendavingh, R.A.; Zwam, van S.H.M.

    2010-01-01

    There exist several theorems which state that when a matroid is representable over distinct fields F1,...,Fk , it is also representable over other fields. We prove a theorem, the Lift Theorem, that implies many of these results. First, parts of Whittle's characterization of representations of

  20. Equivalence of rational representations of behaviors

    NARCIS (Netherlands)

    Gottimukkala, Sasanka; Fiaz, Shaik; Trentelman, H.L.

    This article deals with the equivalence of representations of behaviors of linear differential systems. In general, the behavior of a given linear differential system has many different representations. In this paper we restrict ourselves to kernel and image representations. Two kernel

  1. Estimating exposure of terrestrial wildlife to contaminants

    International Nuclear Information System (INIS)

    Sample, B.E.; Suter, G.W. II.

    1994-09-01

    This report describes generalized models for the estimation of contaminant exposure experienced by wildlife on the Oak Ridge Reservation. The primary exposure pathway considered is oral ingestion, e.g. the consumption of contaminated food, water, or soil. Exposure through dermal absorption and inhalation are special cases and are not considered hereIN. Because wildlife mobile and generally consume diverse diets and because environmental contamination is not spatial homogeneous, factors to account for variation in diet, movement, and contaminant distribution have been incorporated into the models. To facilitate the use and application of the models, life history parameters necessary to estimate exposure are summarized for 15 common wildlife species. Finally, to display the application of the models, exposure estimates were calculated for four species using data from a source operable unit on the Oak Ridge Reservation

  2. Radiation exposure to skin following radioactive contamination

    International Nuclear Information System (INIS)

    Baumann, H.; Beyermann, M.; Kraus, W.

    1989-01-01

    In the case of skin contamination intensive decontamination measures should not be carried out until the potential radiation exposure to the basal cell layer of the epidermis was assessed. Dose equivalent rates from alpha-, beta- or photon-emitting contaminants were calculated with reference to the surface activity for different skin regions as a function of radiation energy on the condition that the skin was healthy and uninjured and the penetration of contaminants through the epidermis negligible. The results have been presented in the form of figures and tables. In the assessment of potential skin doses, both radioactive decay and practical experience as to the decrease in the level of surface contamination by natural desquamation of the stratum corneum were taken into account. 9 figs., 5 tabs., 46 refs. (author)

  3. Estimating exposure of terrestrial wildlife to contaminants

    Energy Technology Data Exchange (ETDEWEB)

    Sample, B.E.; Suter, G.W. II

    1994-09-01

    This report describes generalized models for the estimation of contaminant exposure experienced by wildlife on the Oak Ridge Reservation. The primary exposure pathway considered is oral ingestion, e.g. the consumption of contaminated food, water, or soil. Exposure through dermal absorption and inhalation are special cases and are not considered hereIN. Because wildlife mobile and generally consume diverse diets and because environmental contamination is not spatial homogeneous, factors to account for variation in diet, movement, and contaminant distribution have been incorporated into the models. To facilitate the use and application of the models, life history parameters necessary to estimate exposure are summarized for 15 common wildlife species. Finally, to display the application of the models, exposure estimates were calculated for four species using data from a source operable unit on the Oak Ridge Reservation.

  4. The Agency's accounts for 1968

    International Nuclear Information System (INIS)

    1969-08-01

    , services and in kind as at 31 December 1968 H. Combined assets and liabilities as at 31 December 1968; Income, obligations and surplus for the year 1968: IAEA Administrative Fund, Working Capital Fund, General Fund, Trust Funds and Special Accounts. Part V- Budgetary Performance: A. 1968 Regular Budget 1. The General Conference 2. The Board of Governors 3. Panels and committees 4. Special missions 5. Seminars, symposia and conferences 6. Distribution of information 7. Scientific and technical services and laboratory charges 8. Salaries and wages 9. Common staff costs 10. Duty travel of staff 11. Representation and hospitality 12. Common services, equipment and supplies 13. Contingent extraordinary expenditures B. 1968 Operational Budget 1. The Laboratory 2. The Monaco laboratory 3. International Centre for Theoretical Physics 4. Operating Fund II NOTE

  5. Accounting for the environment.

    Science.gov (United States)

    Lutz, E; Munasinghe, M

    1991-03-01

    Environmental awareness in the 1980s has led to efforts to improve the current UN System of National Accounts (SNA) for better measurement of the value of environmental resources when estimating income. National governments, the UN, the International Monetary Fund, and the World Bank are interested in solving this issue. The World Bank relies heavily on national aggregates in income accounts compiled by means of the SNA that was published in 1968 and stressed gross domestic product (GDP). GDP measures mainly market activity, but it takes does not consider the consumption of natural capital, and indirectly inhibits sustained development. The deficiencies of the current method of accounting are inconsistent treatment of manmade and natural capital, the omission of natural resources and their depletion from balance sheets, and pollution cleanup costs from national income. In the calculation of GDP pollution is overlooked, and beneficial environmental inputs are valued at zero. The calculation of environmentally adjusted net domestic product (EDP) and environmentally adjusted net income (ENI) would lower income and growth rate, as the World Resources Institute found with respect to Indonesia for 1971-84. When depreciation for oil, timber, and top soil was included the net domestic product (NDP) was only 4% compared with a 7.1% GDP. The World Bank has advocated environmental accounting since 1983 in SNA revisions. The 1989 revised Blue Book of the SNA takes environment concerns into account. Relevant research is under way in Mexico and Papua New Guinea using the UN Statistical Office framework as a system for environmentally adjusted economic accounts that computes EDP and ENI and integrates environmental data with national accounts while preserving SNA concepts.

  6. New Hamiltonians for loop quantum cosmology with arbitrary spin representations

    Science.gov (United States)

    Ben Achour, Jibril; Brahma, Suddhasattwa; Geiller, Marc

    2017-04-01

    In loop quantum cosmology, one has to make a choice of SU(2) irreducible representation in which to compute holonomies and regularize the curvature of the connection. The systematic choice made in the literature is to work in the fundamental representation, and very little is known about the physics associated with higher spin labels. This constitutes an ambiguity of which the understanding, we believe, is fundamental for connecting loop quantum cosmology to full theories of quantum gravity like loop quantum gravity, its spin foam formulation, or cosmological group field theory. We take a step in this direction by providing here a new closed formula for the Hamiltonian of flat Friedmann-Lemaître-Robertson-Walker models regularized in a representation of arbitrary spin. This expression is furthermore polynomial in the basic variables which correspond to well-defined operators in the quantum theory, takes into account the so-called inverse-volume corrections, and treats in a unified way two different regularization schemes for the curvature. After studying the effective classical dynamics corresponding to single and multiple-spin Hamiltonians, we study the behavior of the critical density when the number of representations is increased and the stability of the difference equations in the quantum theory.

  7. Arctic indigenous peoples as representations and representatives of climate change.

    Science.gov (United States)

    Martello, Marybeth Long

    2008-06-01

    Recent scientific findings, as presented in the Arctic Climate Impact Assessment (ACIA), indicate that climate change in the Arctic is happening now, at a faster rate than elsewhere in the world, and with major implications for peoples of the Arctic (especially indigenous peoples) and the rest of the planet. This paper examines scientific and political representations of Arctic indigenous peoples that have been central to the production and articulation of these claims. ACIA employs novel forms and strategies of representation that reflect changing conceptual models and practices of global change science and depict indigenous peoples as expert, exotic, and at-risk. These portrayals emerge alongside the growing political activism of Arctic indigenous peoples who present themselves as representatives or embodiments of climate change itself as they advocate for climate change mitigation policies. These mutually constitutive forms of representation suggest that scientific ways of seeing the global environment shape and are shaped by the public image and voice of global citizens. Likewise, the authority, credibility, and visibility of Arctic indigenous activists derive, in part, from their status as at-risk experts, a status buttressed by new scientific frameworks and methods that recognize and rely on the local experiences and knowledges of indigenous peoples. Analyses of these relationships linking scientific and political representations of Arctic climate change build upon science and technology studies (STS) scholarship on visualization, challenge conventional notions of globalization, and raise questions about power and accountability in global climate change research.

  8. Data collection in Internet environment in social representations studies

    Directory of Open Access Journals (Sweden)

    Aline Vieira De Lima Nunes

    2011-01-01

    Full Text Available The present study aimed at comparing social representations structures concerning data collection procedures: through internet forms, diffused in the WWW, and through conventional paper and pencil questionnaire methods. O verall 893 individuals participated in the research, 58% of whom were female. A total of 217 questionnaires about the social representation on football (soccer and 218 about the representation on aging were answered by Brazilian university students in classrooms. Electronic versions of the same instrument were diffused through an internet forum linked to the same university. There were 238 answers for the football questionnaire and 230 for the aging one. The instrument asked participants to indicate five wordsor expressions related to one of the social objects. Sample characteristics and structural analyses were carried out separately for the two data collection procedures. Data indicated that internet-based research allows for higher sample diversity, but it is essential to guarantee the adoption of measures that can select only desired participants. Results also pointed out the need to take into account the nature of the social object to be investigated through internet research on representations, seeking to avoid self-selection effects, which can bias results, as it seems to have happened with the football social object.

  9. Holistic face representation is highly orientation-specific.

    Science.gov (United States)

    Rosenthal, Gideon; Levakov, Gidon; Avidan, Galia

    2017-09-29

    It has long been argued that face processing requires disproportionate reliance on holistic processing (HP), relative to that required for nonface object recognition. Nevertheless, whether the holistic nature of face perception is achieved via a unique internal representation or by the employment of an automated attention mechanism is still debated. Previous studies had used the face inversion effect (FIE), a unique face-processing marker, or the face composite task, a gold standard paradigm measuring holistic processing, to examine the validity of these two different hypotheses, with some studies combining the two paradigms. However, the results of such studies remain inconclusive, particularly pertaining to the issue of the two proposed HP mechanisms-an internal representation as opposed to an automated attention mechanism. Here, using the complete composite paradigm design, we aimed to examine whether face rotation yields a nonlinear or a linear drop in HP, thus supporting an account that face processing is based either on an orientation-dependent internal representation or on automated attention. Our results reveal that even a relatively small perturbation in face orientation (30 deg away from upright) already causes a sharp decline in HP. These findings support the face internal representation hypothesis and the notion that the holistic processing of faces is highly orientation-specific.

  10. Kinetic model for the dosimetry of radiopharmaceuticals contaminated by Mo-99

    International Nuclear Information System (INIS)

    Shearer, D.R.; Pezzullo, J.C.

    1986-01-01

    Radiopharmaceuticals tagged with Tc-99m may become contaminated with breakthrough products from the Mo-99/Tc-99m generator. If a fraction of the contaminant becomes bound to the radiopharmaceutical, the dose to the radiopharmaceutical target organ from the contaminant must be considered. The dose to the contaminant target organ may then be calculated as the sum of the doses from a) the initially unbound contaminant, and b) the contaminant later released by degradation of the radiopharmaceutical. This paper presents a model which takes the above processes into account. The model is illustrated with clinical data derived from Mo-99 contaminated radiopharmaceuticals. 5 references, 2 figures, 6 tables

  11. Alternative approach to nuclear data representation

    International Nuclear Information System (INIS)

    Pruet, J.; Brown, D.; Beck, B.; McNabb, D.P.

    2006-01-01

    This paper considers an approach for representing nuclear data that is qualitatively different from the approach currently adopted by the nuclear science community. Specifically, we examine a representation in which complicated data is described through collections of distinct and self-contained simple data structures. This structure-based representation is compared with the ENDF and ENDL formats, which can be roughly characterized as dictionary-based representations. A pilot data representation for replacing the format currently used at LLNL is presented. Examples are given as is a discussion of promises and shortcomings associated with moving from traditional dictionary-based formats to a structure-rich or class-like representation

  12. On the phase space representations. 1

    International Nuclear Information System (INIS)

    Polubarinov, I.V.

    1978-01-01

    The Dirac representation theory deals usually with the amplitude formalism of the quantum theory. An introduction is given into a theory of some other representations, which are applicable in the density matrix formalism and can naturally be called phase space representations (PSR). They use terms of phase space variables (x and p simultaneously) and give a description, close to the classical phase space description. Definitions and algebraic properties are given in quantum mechanics for such PSRs as the Wigner representation, coherent state representation and others. Completeness relations of a matrix type are used as a starting point. The case of quantum field theory is also outlined

  13. 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...

  14. 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.

  15. Physical macroeconomics: a demarcation of accounting and analysis

    Energy Technology Data Exchange (ETDEWEB)

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

    2001-07-01

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

  16. International Business Cycle Accounting

    OpenAIRE

    Keisuke Otsu

    2009-01-01

    In this paper, I extend the business cycle accounting method a la Chari, Kehoe and McGrattan (2007) to a two-country international business cycle model and quantify the effect of the disturbances in relevant markets on the business cycle correlation between Japan and the US over the 1980-2008 period. This paper finds that disturbances in the labor market and production efficiency are important in accounting for the recent increase in the cross-country output correlation. If international fina...

  17. 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...

  18. From Sensory Signals to Modality-Independent Conceptual Representations: A Probabilistic Language of Thought Approach.

    Directory of Open Access Journals (Sweden)

    Goker Erdogan

    2015-11-01

    Full Text Available People learn modality-independent, conceptual representations from modality-specific sensory signals. Here, we hypothesize that any system that accomplishes this feat will include three components: a representational language for characterizing modality-independent representations, a set of sensory-specific forward models for mapping from modality-independent representations to sensory signals, and an inference algorithm for inverting forward models-that is, an algorithm for using sensory signals to infer modality-independent representations. To evaluate this hypothesis, we instantiate it in the form of a computational model that learns object shape representations from visual and/or haptic signals. The model uses a probabilistic grammar to characterize modality-independent representations of object shape, uses a computer graphics toolkit and a human hand simulator to map from object representations to visual and haptic features, respectively, and uses a Bayesian inference algorithm to infer modality-independent object representations from visual and/or haptic signals. Simulation results show that the model infers identical object representations when an object is viewed, grasped, or both. That is, the model's percepts are modality invariant. We also report the results of an experiment in which different subjects rated the similarity of pairs of objects in different sensory conditions, and show that the model provides a very accurate account of subjects' ratings. Conceptually, this research significantly contributes to our understanding of modality invariance, an important type of perceptual constancy, by demonstrating how modality-independent representations can be acquired and used. Methodologically, it provides an important contribution to cognitive modeling, particularly an emerging probabilistic language-of-thought approach, by showing how symbolic and statistical approaches can be combined in order to understand aspects of human perception.

  19. Daytime sleep enhances consolidation of the spatial but not motoric representation of motor sequence memory.

    Directory of Open Access Journals (Sweden)

    Geneviève Albouy

    Full Text Available Motor sequence learning is known to rely on more than a single process. As the skill develops with practice, two different representations of the sequence are formed: a goal representation built under spatial allocentric coordinates and a movement representation mediated through egocentric motor coordinates. This study aimed to explore the influence of daytime sleep (nap on consolidation of these two representations. Through the manipulation of an explicit finger sequence learning task and a transfer protocol, we show that both allocentric (spatial and egocentric (motor representations of the sequence can be isolated after initial training. Our results also demonstrate that nap favors the emergence of offline gains in performance for the allocentric, but not the egocentric representation, even after accounting for fatigue effects. Furthermore, sleep-dependent gains in performance observed for the allocentric representation are correlated with spindle density during non-rapid eye movement (NREM sleep of the post-training nap. In contrast, performance on the egocentric representation is only maintained, but not improved, regardless of the sleep/wake condition. These results suggest that motor sequence memory acquisition and consolidation involve distinct mechanisms that rely on sleep (and specifically, spindle or simple passage of time, depending respectively on whether the sequence is performed under allocentric or egocentric coordinates.

  20. Unitary Representations of Gauge Groups

    Science.gov (United States)

    Huerfano, Ruth Stella

    I generalize to the case of gauge groups over non-trivial principal bundles representations that I. M. Gelfand, M. I. Graev and A. M. Versik constructed for current groups. The gauge group of the principal G-bundle P over M, (G a Lie group with an euclidean structure, M a compact, connected and oriented manifold), as the smooth sections of the associated group bundle is presented and studied in chapter I. Chapter II describes the symmetric algebra associated to a Hilbert space, its Hilbert structure, a convenient exponential and a total set that later play a key role in the construction of the representation. Chapter III is concerned with the calculus needed to make the space of Lie algebra valued 1-forms a Gaussian L^2-space. This is accomplished by studying general projective systems of finitely measurable spaces and the corresponding systems of sigma -additive measures, all of these leading to the description of a promeasure, a concept modeled after Bourbaki and classical measure theory. In the case of a locally convex vector space E, the corresponding Fourier transform, family of characters and the existence of a promeasure for every quadratic form on E^' are established, so the Gaussian L^2-space associated to a real Hilbert space is constructed. Chapter III finishes by exhibiting the explicit Hilbert space isomorphism between the Gaussian L ^2-space associated to a real Hilbert space and the complexification of its symmetric algebra. In chapter IV taking as a Hilbert space H the L^2-space of the Lie algebra valued 1-forms on P, the gauge group acts on the motion group of H defining in an straight forward fashion the representation desired.

  1. Wigner representation in scattering problems

    International Nuclear Information System (INIS)

    Remler, E.A.

    1975-01-01

    The basic equations of quantum scattering are translated into the Wigner representation. This puts quantum mechanics in the form of a stochastic process in phase space. Instead of complex valued wavefunctions and transition matrices, one now works with real-valued probability distributions and source functions, objects more responsive to physical intuition. Aside from writing out certain necessary basic expressions, the main purpose is to develop and stress the interpretive picture associated with this representation and to derive results used in applications published elsewhere. The quasiclassical guise assumed by the formalism lends itself particularly to approximations of complex multiparticle scattering problems is laid. The foundation for a systematic application of statistical approximations to such problems. The form of the integral equation for scattering as well as its mulitple scattering expansion in this representation are derived. Since this formalism remains unchanged upon taking the classical limit, these results also constitute a general treatment of classical multiparticle collision theory. Quantum corrections to classical propogators are discussed briefly. The basic approximation used in the Monte Carlo method is derived in a fashion that allows for future refinement and includes bound state production. The close connection that must exist between inclusive production of a bound state and of its constituents is brought out in an especially graphic way by this formalism. In particular one can see how comparisons between such cross sections yield direct physical insight into relevant production mechanisms. A simple illustration of scattering by a bound two-body system is treated. Simple expressions for single- and double-scattering contributions to total and differential cross sections, as well as for all necessary shadow corrections thereto, are obtained and compared to previous results of Glauber and Goldberger

  2. Spectral representation in stochastic quantization

    International Nuclear Information System (INIS)

    Nakazato, Hiromichi.

    1988-10-01

    A spectral representation of stationary 2-point functions is investigated based on the operator formalism in stochastic quantization. Assuming the existence of asymptotic non-interacting fields, we can diagonalize the total Hamiltonian in terms of asymptotic fields and show that the correlation length along the fictious time is proportional to the physical mass expected in the usual field theory. A relation between renormalization factors in the operator formalism is derived as a byproduct and its validity is checked with the perturbative results calculated in this formalism. (orig.)

  3. Multimedia ontology representation and applications

    CERN Document Server

    Chaudhury, Santanu; Ghosh, Hiranmay

    2015-01-01

    The result of more than 15 years of collective research, Multimedia Ontology: Representation and Applications provides a theoretical foundation for understanding the nature of media data and the principles involved in its interpretation. The book presents a unified approach to recent advances in multimedia and explains how a multimedia ontology can fill the semantic gap between concepts and the media world. It relays real-life examples of implementations in different domains to illustrate how this gap can be filled.The book contains information that helps with building semantic, content-based

  4. Statistical representation of quantum states

    Energy Technology Data Exchange (ETDEWEB)

    Montina, A [Dipartimento di Fisica, Universita di Firenze, Via Sansone 1, 50019 Sesto Fiorentino (Italy)

    2007-05-15

    In the standard interpretation of quantum mechanics, the state is described by an abstract wave function in the representation space. Conversely, in a realistic interpretation, the quantum state is replaced by a probability distribution of physical quantities. Bohm mechanics is a consistent example of realistic theory, where the wave function and the particle positions are classically defined quantities. Recently, we proved that the probability distribution in a realistic theory cannot be a quadratic function of the quantum state, in contrast to the apparently obvious suggestion given by the Born rule for transition probabilities. Here, we provide a simplified version of this proof.

  5. On the Benefits of Divergent Search for Evolved Representations

    DEFF Research Database (Denmark)

    Lehman, Joel; Risi, Sebastian; Stanley, Kenneth O

    2012-01-01

    Evolved representations in evolutionary computation are often fragile, which can impede representation-dependent mechanisms such as self-adaptation. In contrast, evolved representations in nature are robust, evolvable, and creatively exploit available representational features. This paper provide...

  6. 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...

  7. Accounting for Fetal Origins

    DEFF Research Database (Denmark)

    Dalgaard, Carl-Johan Lars; Hansen, Casper Worm; Strulik, Holger

    2017-01-01

    The Fetal Origins hypothesis has received considerable empirical support, both within epidemiology and economics. The present study compares the ability of two rival theoretical frameworks in accounting for the kind of path dependence implied by the Fetal Origins Hypothesis. We argue that while...

  8. Narrative accounting disclosures

    NARCIS (Netherlands)

    Aerts, Walter; Clubb, C.; Imam, S.

    2015-01-01

    Narrative accounting disclosures are an integral part of the corporate financial reporting package. They are deemed to provide a view of the company “through the eyes of management”. The narratives represent management's construal of corporate events and are largely discretionary. Research in

  9. Account 1983-84

    International Nuclear Information System (INIS)

    1984-01-01

    Account prepared pursuant to section 3 (4) of the Radiological Protection Act 1970 of the receipts and payments of the National Radiological Protection Board for the year ended 31st March 1984; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons Paper No. 149 of 1983-84). (U.K.)

  10. 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…

  11. Essays in Financial Accounting

    NARCIS (Netherlands)

    T. Jiao (Tao)

    2009-01-01

    textabstractThis dissertation aims to contribute to the literature about the quality of accounting information by investigating its interaction with institutional factors (i.e., their external environment) in which firms operate, such as industry and stock exchange. The research topics of this

  12. Social accounting in Albania

    Directory of Open Access Journals (Sweden)

    Gentiana Filipi

    2014-03-01

    Full Text Available Social accounting is the process of communicating the social and environmental effects of organizations economic actions to particular interest groups within society and to society at large. This research paper is focused on the concepts of social and environmental accounting, viewed as an important part of the Albanian policy preparation for European Union integration. Presently, however, the EU notion of corporate engagement and Social accounting is still a new concept in the region. The paper aims to reveal the Albanian reality, as a country with strong aspiration toward EU. For this purpose we have analysed the main initiatives and projects implemented in the region and in Albania aimed at developing corporate social responsibility (CSR. This paper examines the applicable and relevant paragraphs of the global financial reporting standards (IFRS. The relevant paragraphs for environmental accounting have been analyzed in relation to the environmental financial reporting. We believe that this research may serve as a starting point for further studies on this topic. This paper concludes that social and environmental reporting practices are increasing day by day in the region. In Albania the awareness of CSR and how it can be applied is still quite low, perceived mainly as an opportunity to adopt international standards and engage in environmental protection. Hence we believe that improvements in quality of environmental financial reporting are required.

  13. 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,…

  14. Accounting 202, 302.

    Science.gov (United States)

    Manitoba Dept. of Education, Winnipeg.

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

  15. 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…

  16. Making Accounting Tutorials Enjoyable

    Science.gov (United States)

    Bargate, Karen

    2018-01-01

    This paper emanates from a case study which focussed on 15 Managerial Accounting and Financial Management (MAFM) students' "enjoyment" of learning MAFM in an 18-week Writing Intensive Tutorial (WIT) programme. Interactive Qualitative Analysis (IQA) was used for the research design and as a data analysis tool. Following IQA protocols…

  17. Decentralisation, managerialism and accountability:

    DEFF Research Database (Denmark)

    Robinson, Sarah

    2015-01-01

    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...

  18. Hungary : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  19. Activity Fund Accounting.

    Science.gov (United States)

    Cool, David W.

    1983-01-01

    Addresses the need of school districts in many states to decide on an appropriate mingling of centralization and decentralization in the operation of activity funds. Argues for analysis of activity fund operation through a breakdown into such major components as policy, the accounting system, and reporting and auditing. (JBM)

  20. The Limits of Accountability.

    Science.gov (United States)

    Bailey, Stephen K.

    This discussion, presented at the Regent's Trustees' Conference, February 1973, reviews the limits of accountability in higher education. Managerial efficiency is suggested to assist in eliminating educational and financial waste. This, however, is the secondary concept emphasized. The primary emphasis indicates the legitimacy of the claims that a…

  1. Consumption growth accounting

    NARCIS (Netherlands)

    Dietzenbacher, Erik; de Groot, Olaf J.; Los, Bart

    The methodology in this paper combines an input-output structural decomposition approach with the supply-side perspective of mainstream growth accounting. In explaining the intertemporal change in consumption per worker, three sets of effects are distinguished. First, contributions due to several

  2. STAR facility tritium accountancy

    International Nuclear Information System (INIS)

    Pawelko, R. J.; Sharpe, J. P.; Denny, B. J.

    2008-01-01

    The Safety and Tritium Applied Research (STAR) facility has been established to provide a laboratory infrastructure for the fusion community to study tritium science associated with the development of safe fusion energy and other technologies. STAR is a radiological facility with an administrative total tritium inventory limit of 1.5 g (14,429 Ci) [1]. Research studies with moderate tritium quantities and various radionuclides are performed in STAR. Successful operation of the STAR facility requires the ability to receive, inventory, store, dispense tritium to experiments, and to dispose of tritiated waste while accurately monitoring the tritium inventory in the facility. This paper describes tritium accountancy in the STAR facility. A primary accountancy instrument is the tritium Storage and Assay System (SAS): a system designed to receive, assay, store, and dispense tritium to experiments. Presented are the methods used to calibrate and operate the SAS. Accountancy processes utilizing the Tritium Cleanup System (TCS), and the Stack Tritium Monitoring System (STMS) are also discussed. Also presented are the equations used to quantify the amount of tritium being received into the facility, transferred to experiments, and removed from the facility. Finally, the STAR tritium accountability database is discussed. (authors)

  3. Emergence of task-dependent representations in working memory circuits

    Directory of Open Access Journals (Sweden)

    Cristina eSavin

    2014-05-01

    Full Text Available A wealth of experimental evidence suggests that working memory circuits preferentially represent information that is behaviorally relevant. Still, we are missing a mechanistic account of how these representations come about. Here we provide a simple explanation for a range of experimental findings, in light of prefrontal circuits adapting to task constraints by reward-dependent learning. In particular, we model a neural network shaped by reward-modulated spike-timing dependent plasticity (r-STDP and homeostatic plasticity (intrinsic excitability and synaptic scaling. We show that the experimentally-observed neural representations naturally emerge in an initially unstructured circuit as it learns to solve several working memory tasks. These results point to a critical, and previously unappreciated, role for reward-dependent learning in shaping prefrontal cortex activity.

  4. Culture-specific familiarity equally mediates action representations across cultures.

    Science.gov (United States)

    Umla-Runge, Katja; Fu, Xiaolan; Wang, Lamei; Zimmer, Hubert D

    2014-01-01

    Previous studies have shown that we need to distinguish between means and end information about actions. It is unclear how these two subtypes of action information relate to each other with theoretical accounts postulating the superiority of end over means information and others linking separate means and end routes of processing to actions of differential meaningfulness. Action meaningfulness or familiarity differs between cultures. In a cross-cultural setting, we investigated how action familiarity influences recognition memory for means and end information. Object directed actions of differential familiarity were presented to Chinese and German participants. Action familiarity modulated the representation of means and end information in both cultures in the same way, although the effects were based on different stimulus sets. Our results suggest that, in the representation of actions in memory, end information is superordinate to means information. This effect is independent of culture whereas action familiarity is not.

  5. Perceptual representation, veridicality, and the interface theory of perception.

    Science.gov (United States)

    Cohen, Jonathan

    2015-12-01

    Hoffman, Singh, and Prakash (henceforth, HSP) argue that perception was not selected for veridical representation, hence that, contrary to a very widespread consensus, there's much less of the latter than you might expect in perception. And they put forward an alternative "interface" theory, on which perception is an adaptively useful but truth-obscuring veil between perceiver and perceived. But HSP's case against veridical perception, and their case for an alternative account, turn crucially on significant misapprehensions in the early going about what veridicality amounts to. In this paper I'll identify this mistake, and then argue that it both undercuts HSP's arguments against perceptual veridicality and prevents them from seeing that their own preferred conception of perception is itself committed to veridical representation, rather than an alternative to it. In the end, I'll conclude, HSP give us no reasons to abandon the standard view that perception veridically represents the world.

  6. Joint sparse representation for robust multimodal biometrics recognition.

    Science.gov (United States)

    Shekhar, Sumit; Patel, Vishal M; Nasrabadi, Nasser M; Chellappa, Rama

    2014-01-01

    Traditional biometric recognition systems rely on a single biometric signature for authentication. While the advantage of using multiple sources of information for establishing the identity has been widely recognized, computational models for multimodal biometrics recognition have only recently received attention. We propose a multimodal sparse representation method, which represents the test data by a sparse linear combination of training data, while constraining the observations from different modalities of the test subject to share their sparse representations. Thus, we simultaneously take into account correlations as well as coupling information among biometric modalities. A multimodal quality measure is also proposed to weigh each modality as it gets fused. Furthermore, we also kernelize the algorithm to handle nonlinearity in data. The optimization problem is solved using an efficient alternative direction method. Various experiments show that the proposed method compares favorably with competing fusion-based methods.

  7. MATERIAL CONTROL ACCOUNTING INMM

    Energy Technology Data Exchange (ETDEWEB)

    Hasty, T.

    2009-06-14

    Since 1996, the Mining and Chemical Combine (MCC - formerly known as K-26), and the United States Department of Energy (DOE) have been cooperating under the cooperative Nuclear Material Protection, Control and Accounting (MPC&A) Program between the Russian Federation and the U.S. Governments. Since MCC continues to operate a reactor for steam and electricity production for the site and city of Zheleznogorsk which results in production of the weapons grade plutonium, one of the goals of the MPC&A program is to support implementation of an expanded comprehensive nuclear material control and accounting (MC&A) program. To date MCC has completed upgrades identified in the initial gap analysis and documented in the site MC&A Plan and is implementing additional upgrades identified during an update to the gap analysis. The scope of these upgrades includes implementation of MCC organization structure relating to MC&A, establishing material balance area structure for special nuclear materials (SNM) storage and bulk processing areas, and material control functions including SNM portal monitors at target locations. Material accounting function upgrades include enhancements in the conduct of physical inventories, limit of error inventory difference procedure enhancements, implementation of basic computerized accounting system for four SNM storage areas, implementation of measurement equipment for improved accountability reporting, and both new and revised site-level MC&A procedures. This paper will discuss the implementation of MC&A upgrades at MCC based on the requirements established in the comprehensive MC&A plan developed by the Mining and Chemical Combine as part of the MPC&A Program.

  8. Visual working memory contaminates perception.

    Science.gov (United States)

    Kang, Min-Suk; Hong, Sang Wook; Blake, Randolph; Woodman, Geoffrey F

    2011-10-01

    Indirect evidence suggests that the contents of visual working memory may be maintained within sensory areas early in the visual hierarchy. We tested this possibility using a well-studied motion repulsion phenomenon in which perception of one direction of motion is distorted when another direction of motion is viewed simultaneously. We found that observers misperceived the actual direction of motion of a single motion stimulus if, while viewing that stimulus, they were holding a different motion direction in visual working memory. Control experiments showed that none of a variety of alternative explanations could account for this repulsion effect induced by working memory. Our findings provide compelling evidence that visual working memory representations directly interact with the same neural mechanisms as those involved in processing basic sensory events.

  9. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Science.gov (United States)

    2011-08-26

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

  10. 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…

  11. Accounting outsourcing and some problems of selected software for accounting

    OpenAIRE

    Turková, Lenka

    2009-01-01

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

  12. Contamination analysis unit

    International Nuclear Information System (INIS)

    Gregg, H.R.; Meltzer, M.P.

    1996-01-01

    The portable Contamination Analysis Unit (CAU) measures trace quantities of surface contamination in real time. The detector head of the portable contamination analysis unit has an opening with an O-ring seal, one or more vacuum valves and a small mass spectrometer. With the valve closed, the mass spectrometer is evacuated with one or more pumps. The O-ring seal is placed against a surface to be tested and the vacuum valve is opened. Data is collected from the mass spectrometer and a portable computer provides contamination analysis. The CAU can be used to decontaminate and decommission hazardous and radioactive surfaces by measuring residual hazardous surface contamination, such as tritium and trace organics. It provides surface contamination data for research and development applications as well as real-time process control feedback for industrial cleaning operations and can be used to determine the readiness of a surface to accept bonding or coatings. 1 fig

  13. JPL Contamination Control Engineering

    Science.gov (United States)

    Blakkolb, Brian

    2013-01-01

    JPL has extensive expertise fielding contamination sensitive missions-in house and with our NASA/industry/academic partners.t Development and implementation of performance-driven cleanliness requirements for a wide range missions and payloads - UV-Vis-IR: GALEX, Dawn, Juno, WFPC-II, AIRS, TES, et al - Propulsion, thermal control, robotic sample acquisition systems. Contamination control engineering across the mission life cycle: - System and payload requirements derivation, analysis, and contamination control implementation plans - Hardware Design, Risk trades, Requirements V-V - Assembly, Integration & Test planning and implementation - Launch site operations and launch vehicle/payload integration - Flight ops center dot Personnel on staff have expertise with space materials development and flight experiments. JPL has capabilities and expertise to successfully address contamination issues presented by space and habitable environments. JPL has extensive experience fielding and managing contamination sensitive missions. Excellent working relationship with the aerospace contamination control engineering community/.

  14. Diabatic potential-optimized discrete variable representation: application to photodissociation process of the CO molecule

    International Nuclear Information System (INIS)

    Bitencourt, Ana Carla P; Prudente, Frederico V; Vianna, Jose David M

    2007-01-01

    We propose a new numerically optimized discrete variable representation using eigenstates of diabatic Hamiltonians. This procedure provides an efficient method to solve non-adiabatic coupling problems since the generated basis sets take into account information on the diabatic potentials. The method is applied to the B 1 Σ + - D' 1 Σ + Rydberg-valence predissociation interaction in the CO molecule. Here we give an account of the discrete variable representation and present the procedure for the calculation of its optimized version, which we apply to obtain the total photodissociation cross sections of the CO molecule

  15. Scaffolding scientific discussion using socially relevant representations in networked multimedia

    Science.gov (United States)

    Hoadley, Christopher M.

    1999-11-01

    How do students make use of social cues when learning on the computer? This work examines how students in a middle-school science course learned through on-line peer discussion. Cognitive accounts of collaboration stress interacting with ideas, while socially situated accounts stress the interpersonal context. The design of electronic environments allows investigation into the interrelation of cognitive and social dimensions. I use on-line peer discussion to investigate how socially relevant representations in interfaces can aid learning. First, I identify some of the variables that affect individual participation in on-line discussion, including interface features. Individual participation is predicted by student attitudes towards learning from peers. Second, I describe the range of group outcomes for these on-line discussions. There is a large effect of discussion group on learning outcomes which is not reducible to group composition or gross measures of group process. Third, I characterize how students (individually) construct understanding from these group discussions. Learning in the on-line discussions is shown to be a result of sustained interaction over time, not merely encountering or expressing ideas. Experimental manipulations in the types of social cues available to students suggest that many students do use socially relevant representations to support their understanding of multiple viewpoints and science reasoning. Personalizing scientific disputes can afford reflection on the nature of scientific discovery and advance. While there are many individual differences in how social representations are used by students in learning, overall learning benefits for certain social representations can be shown. This work has profound implications for design of collaborative instructional methods, equitable access to science learning, design of instructional technology, and understanding of learning and cognition in social settings.

  16. Representation theory a first course

    CERN Document Server

    Fulton, William

    1991-01-01

    The primary goal of these lectures is to introduce a beginner to the finite­ dimensional representations of Lie groups and Lie algebras. Since this goal is shared by quite a few other books, we should explain in this Preface how our approach differs, although the potential reader can probably see this better by a quick browse through the book. Representation theory is simple to define: it is the study of the ways in which a given group may act on vector spaces. It is almost certainly unique, however, among such clearly delineated subjects, in the breadth of its interest to mathematicians. This is not surprising: group actions are ubiquitous in 20th century mathematics, and where the object on which a group acts is not a vector space, we have learned to replace it by one that is {e. g. , a cohomology group, tangent space, etc. }. As a consequence, many mathematicians other than specialists in the field {or even those who think they might want to be} come in contact with the subject in various ways. It is for ...

  17. Quiver representations and quiver varieties

    CERN Document Server

    Jr, Alexander Kirillov

    2016-01-01

    This book is an introduction to the theory of quiver representations and quiver varieties, starting with basic definitions and ending with Nakajima's work on quiver varieties and the geometric realization of Kac-Moody Lie algebras. The first part of the book is devoted to the classical theory of quivers of finite type. Here the exposition is mostly self-contained and all important proofs are presented in detail. The second part contains the more recent topics of quiver theory that are related to quivers of infinite type: Coxeter functor, tame and wild quivers, McKay correspondence, and representations of Euclidean quivers. In the third part, topics related to geometric aspects of quiver theory are discussed, such as quiver varieties, Hilbert schemes, and the geometric realization of Kac-Moody algebras. Here some of the more technical proofs are omitted; instead only the statements and some ideas of the proofs are given, and the reader is referred to original papers for details. The exposition in the book requ...

  18. Spacetime representation of topological phononics

    Science.gov (United States)

    Deymier, Pierre A.; Runge, Keith; Lucas, Pierre; Vasseur, Jérôme O.

    2018-05-01

    Non-conventional topology of elastic waves arises from breaking symmetry of phononic structures either intrinsically through internal resonances or extrinsically via application of external stimuli. We develop a spacetime representation based on twistor theory of an intrinsic topological elastic structure composed of a harmonic chain attached to a rigid substrate. Elastic waves in this structure obey the Klein–Gordon and Dirac equations and possesses spinorial character. We demonstrate the mapping between straight line trajectories of these elastic waves in spacetime and the twistor complex space. The twistor representation of these Dirac phonons is related to their topological and fermion-like properties. The second topological phononic structure is an extrinsic structure composed of a one-dimensional elastic medium subjected to a moving superlattice. We report an analogy between the elastic behavior of this time-dependent superlattice, the scalar quantum field theory and general relativity of two types of exotic particle excitations, namely temporal Dirac phonons and temporal ghost (tachyonic) phonons. These phonons live on separate sides of a two-dimensional frequency space and are delimited by ghost lines reminiscent of the conventional light cone. Both phonon types exhibit spinorial amplitudes that can be measured by mapping the particle behavior to the band structure of elastic waves.

  19. Spatial Representation of Ordinal Information

    Directory of Open Access Journals (Sweden)

    Meng eZhang

    2016-04-01

    Full Text Available Right hand responds faster than left hand when shown larger numbers and vice-versa when shown smaller numbers (the SNARC effect. Accumulating evidence suggests that the SNARC effect may not be exclusive for numbers and can be extended to other ordinal sequences (e.g., months or letters in the alphabet as well. In this study, we tested the SNARC effect with a non-numerically ordered sequence: The Chinese notations for the color spectrum (Red, Orange, Yellow, Green, Blue, Indigo, and Violet. Chinese color word sequence reserves relatively weak ordinal information, because each element color in the sequence normally appears in non-sequential contexts, making it ideal to test the spatial organization of sequential information that was stored in the long-term memory. This study found a reliable SNARC-like effect for Chinese color words (deciding whether the presented color word was before or after the reference color word green, suggesting that, without access to any quantitative information or exposure to any previous training, ordinal representation can still activate a sense of space. The results support that weak ordinal information without quantitative magnitude encoded in the long-term memory can activate spatial representation in a comparison task.

  20. Spatial Representation of Ordinal Information.

    Science.gov (United States)

    Zhang, Meng; Gao, Xuefei; Li, Baichen; Yu, Shuyuan; Gong, Tianwei; Jiang, Ting; Hu, Qingfen; Chen, Yinghe

    2016-01-01

    Right hand responds faster than left hand when shown larger numbers and vice-versa when shown smaller numbers (the SNARC effect). Accumulating evidence suggests that the SNARC effect may not be exclusive for numbers and can be extended to other ordinal sequences (e.g., months or letters in the alphabet) as well. In this study, we tested the SNARC effect with a non-numerically ordered sequence: the Chinese notations for the color spectrum (Red, Orange, Yellow, Green, Blue, Indigo, and Violet). Chinese color word sequence reserves relatively weak ordinal information, because each element color in the sequence normally appears in non-sequential contexts, making it ideal to test the spatial organization of sequential information that was stored in the long-term memory. This study found a reliable SNARC-like effect for Chinese color words (deciding whether the presented color word was before or after the reference color word "green"), suggesting that, without access to any quantitative information or exposure to any previous training, ordinal representation can still activate a sense of space. The results support that weak ordinal information without quantitative magnitude encoded in the long-term memory can activate spatial representation in a comparison task.

  1. Cortical representations of communication sounds.

    Science.gov (United States)

    Heiser, Marc A; Cheung, Steven W

    2008-10-01

    This review summarizes recent research into cortical processing of vocalizations in animals and humans. There has been a resurgent interest in this topic accompanied by an increased number of studies using animal models with complex vocalizations and new methods in human brain imaging. Recent results from such studies are discussed. Experiments have begun to reveal the bilateral cortical fields involved in communication sound processing and the transformations of neural representations that occur among those fields. Advances have also been made in understanding the neuronal basis of interaction between developmental exposures and behavioral experiences with vocalization perception. Exposure to sounds during the developmental period produces large effects on brain responses, as do a variety of specific trained tasks in adults. Studies have also uncovered a neural link between the motor production of vocalizations and the representation of vocalizations in cortex. Parallel experiments in humans and animals are answering important questions about vocalization processing in the central nervous system. This dual approach promises to reveal microscopic, mesoscopic, and macroscopic principles of large-scale dynamic interactions between brain regions that underlie the complex phenomenon of vocalization perception. Such advances will yield a greater understanding of the causes, consequences, and treatment of disorders related to speech processing.

  2. Visual representations of Iranian transgenders.

    Science.gov (United States)

    Shakerifar, Elhum

    2011-01-01

    Transsexuality in Iran has gained much attention and media coverage in the past few years, particularly in its questionable depiction as a permitted loophole for homosexuality, which is prohibited under Iran's Islamic-inspired legal system. Of course, attention in the West is also encouraged by the “shock” that sex change is available in Iran, a country that Western media and society delights in portraying as monolithically repressive. As a result, Iranian filmmakers inevitably have their own agendas, which are unsurprisingly brought into the film making process—from a desire to sell a product that will appeal to the Western market, to films that endorse specific socio-political agendas. This paper is an attempt to situate sex change and representations of sex change in Iran within a wider theoretical framework than the frequently reiterated conflation with homosexuality, and to open and engage with a wider debate concerning transsexuality in Iran, as well as to specifically analyze the representation of transexuality, in view of its current prominent presence in media.

  3. Wavelet representation of the nuclear dynamics

    International Nuclear Information System (INIS)

    Jouault, B.; Sebille, F.; De La Mota, V.

    1997-01-01

    The study of the transport phenomena in nuclear matter is addressed in a new approach based on wavelet theory and the projection methods of statistical physics. The advantage of this framework is to optimize the representation spaces and the numerical treatment which gives the opportunity to enlarge the spectra of physical processes taken into account to preserve some important quantum information. At the same time this approach is more efficient than the usual solving schemes and mathematical formulations of the equations based on usual concepts. The application of this methodology to the the study of the physical phenomena related to the heavy ion collisions at intermediate energies has resulted in a model named DYWAN (DYnamical WAvelets in Nuclei). The results obtained with DYWAN for the central collisions in the system Ca + Ca at three different beam energies are reported. These are in agreement with the experimental results since a fusion process at 30 MeV is observed as well as a binary reaction at 50 MeV and kind of an explosion of the system at 90 MeV

  4. Analysis of food contaminants

    National Research Council Canada - National Science Library

    Gilbert, John

    1984-01-01

    ... quantification methods used in the analysis of mycotoxins in foods - Confirmation and quantification of trace organic food contaminants by mass spectrometry-selected ion monitoring - Chemiluminescence...

  5. Evaluation of accountability measurements

    International Nuclear Information System (INIS)

    Cacic, C.G.

    1988-01-01

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

  6. Radioactive contamination of aquatic media and organisms

    International Nuclear Information System (INIS)

    Fontaine, Y.

    1960-01-01

    After a brief account of the radioactive wastes produced by peaceful or military uses of Atomic Industry, the author first describes a series of observations carried out 'in the field' on the extent of contamination in aquatic organisms with respect to that of the medium. The experimental studies are then analysed, with reference both to the radioisotope metabolism and to the factors and types of contamination of aquatic organisms by wastes from atomic industry. A precise experimental project is presented at the end of the paper, including almost 300 references. (author) [fr

  7. Accounting for the Poor

    OpenAIRE

    Robert M. Townsend

    2013-01-01

    Economists and other social scientists have long tried to understand the nature of poverty and how poor people make decisions. For example, T.W. Schultz, a Nobel Laureate, former professor of economics at the University of Chicago, and former president of the American Economic Association, spent his career working in development and agricultural economics. In his 1980 Nobel Prize acceptance speech, Schultz suggests that there is some accounting for the behavior of the poor in agriculture. "Fa...

  8. Account 1988-89

    International Nuclear Information System (INIS)

    1989-01-01

    Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1989 and Balance Sheet as at 31 March 1989; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons paper No. 619 of 1987-88.) (author)

  9. 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.

  10. Nuclear fuel accounting

    International Nuclear Information System (INIS)

    Aisch, D.E.

    1977-01-01

    After a nuclear power plant has started commercial operation the actual nuclear fuel costs have to be demonstrated in the rate making procedure. For this purpose an accounting system has to be developed which comprises the following features: 1) All costs associated with nuclear fuel shall be correctly recorded; 2) it shall be sufficiently flexible to cover also deviations from proposed core loading patterns; 3) it shall be applicable to different fuel cycle schemes. (orig./RW) [de

  11. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

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

  12. Account 1988-89

    Energy Technology Data Exchange (ETDEWEB)

    1989-07-07

    Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1989 and Balance Sheet as at 31 March 1989; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons paper No. 619 of 1987-88.) (author).

  13. Account 1989-90

    Energy Technology Data Exchange (ETDEWEB)

    1990-07-20

    Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1990 and Balance sheet as at 31 March 1990; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons Paper No. 493 of 1988-89). (author).

  14. 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.

  15. Iowa Community Colleges Accounting Manual.

    Science.gov (United States)

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

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

  16. Quebec's new contaminated sites policy : special report

    International Nuclear Information System (INIS)

    Anon.

    1998-01-01

    Quebec's new contaminated site policy sets out a broad new set of requirements with which industry will have to comply. The new policy entitled 'Politique de protection des sols et de rehabilitation des terrains contamines' is much more comprehensive and detailed than its 1988 predecessor and contains many new elements. The policy seeks to maintain soil and groundwater quality criteria and focuses on the protection of clean commercial and industrial sites through pollution prevention actions. It also takes into account progress which has been made since the inventory of contaminated sites across Quebec. It considers the characteristics of each site and the problems posed by ongoing disposal of contaminated soils in landfills and advances in treatment technologies. The issue of who is responsible for contaminated sites is addressed and the requirements for responsible parties are described in detail. Risk assessment was also introduced as a tool for remediation planning in some cases. The new policy stresses prevention, and attempts to clearly outline site characterization and remediation duties for new and existing industries that pose potential risk of soil and groundwater contamination. 2 tabs., 2 figs

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

    OpenAIRE

    Peter, Winter

    2005-01-01

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

  18. Deep supervised, but not unsupervised, models may explain IT cortical representation.

    Directory of Open Access Journals (Sweden)

    Seyed-Mahdi Khaligh-Razavi

    2014-11-01

    Full Text Available Inferior temporal (IT cortex in human and nonhuman primates serves visual object recognition. Computational object-vision models, although continually improving, do not yet reach human performance. It is unclear to what extent the internal representations of computational models can explain the IT representation. Here we investigate a wide range of computational model representations (37 in total, testing their categorization performance and their ability to account for the IT representational geometry. The models include well-known neuroscientific object-recognition models (e.g. HMAX, VisNet along with several models from computer vision (e.g. SIFT, GIST, self-similarity features, and a deep convolutional neural network. We compared the representational dissimilarity matrices (RDMs of the model representations with the RDMs obtained from human IT (measured with fMRI and monkey IT (measured with cell recording for the same set of stimuli (not used in training the models. Better performing models were more similar to IT in that they showed greater clustering of representational patterns by category. In addition, better performing models also more strongly resembled IT in terms of their within-category representational dissimilarities. Representational geometries were significantly correlated between IT and many of the models. However, the categorical clustering observed in IT was largely unexplained by the unsupervised models. The deep convolutional network, which was trained by supervision with over a million category-labeled images, reached the highest categorization performance and also best explained IT, although it did not fully explain the IT data. Combining the features of this model with appropriate weights and adding linear combinations that maximize the margin between animate and inanimate objects and between faces and other objects yielded a representation that fully explained our IT data. Overall, our results suggest that explaining

  19. Braid group representation on quantum computation

    Energy Technology Data Exchange (ETDEWEB)

    Aziz, Ryan Kasyfil, E-mail: kasyfilryan@gmail.com [Department of Computational Sciences, Bandung Institute of Technology (Indonesia); Muchtadi-Alamsyah, Intan, E-mail: ntan@math.itb.ac.id [Algebra Research Group, Bandung Institute of Technology (Indonesia)

    2015-09-30

    There are many studies about topological representation of quantum computation recently. One of diagram representation of quantum computation is by using ZX-Calculus. In this paper we will make a diagrammatical scheme of Dense Coding. We also proved that ZX-Calculus diagram of maximally entangle state satisfies Yang-Baxter Equation and therefore, we can construct a Braid Group representation of set of maximally entangle state.

  20. 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.

  1. Knowledge Representation in Travelling Texts

    DEFF Research Database (Denmark)

    Mousten, Birthe; Locmele, Gunta

    2014-01-01

    Today, information travels fast. Texts travel, too. In a corporate context, the question is how to manage which knowledge elements should travel to a new language area or market and in which form? The decision to let knowledge elements travel or not travel highly depends on the limitation...... and the purpose of the text in a new context as well as on predefined parameters for text travel. For texts used in marketing and in technology, the question is whether culture-bound knowledge representation should be domesticated or kept as foreign elements, or should be mirrored or moulded—or should not travel...... at all! When should semantic and pragmatic elements in a text be replaced and by which other elements? The empirical basis of our work is marketing and technical texts in English, which travel into the Latvian and Danish markets, respectively....

  2. Social representations of climate change

    International Nuclear Information System (INIS)

    BOY, D.

    2013-01-01

    Each year since 2000, the French 'ADEME' (Agency for Environment and Energy Management) conducts a survey on the social representations of greenhouse effect and global warming. This survey is administered by telephone to a representative sample of the French population. The information gathered in the database can answer a series of basic questions concerning public perception in this area. What do the concepts of 'greenhouse effect' and 'global warming' mean for the public? To what extent do people think there is a consensus among scientists to explain these phenomena? Is responsibility for human action clearly established? What kind of solutions, based on public regulation or private initiative can help to remedy this situation? Finally, what were the major changes in public opinion over this 12 years period? (author)

  3. Sparse Representations of Hyperspectral Images

    KAUST Repository

    Swanson, Robin J.

    2015-01-01

    Hyperspectral image data has long been an important tool for many areas of sci- ence. The addition of spectral data yields significant improvements in areas such as object and image classification, chemical and mineral composition detection, and astronomy. Traditional capture methods for hyperspectral data often require each wavelength to be captured individually, or by sacrificing spatial resolution. Recently there have been significant improvements in snapshot hyperspectral captures using, in particular, compressed sensing methods. As we move to a compressed sensing image formation model the need for strong image priors to shape our reconstruction, as well as sparse basis become more important. Here we compare several several methods for representing hyperspectral images including learned three dimensional dictionaries, sparse convolutional coding, and decomposable nonlocal tensor dictionaries. Addi- tionally, we further explore their parameter space to identify which parameters provide the most faithful and sparse representations.

  4. Sparse Representations of Hyperspectral Images

    KAUST Repository

    Swanson, Robin J.

    2015-11-23

    Hyperspectral image data has long been an important tool for many areas of sci- ence. The addition of spectral data yields significant improvements in areas such as object and image classification, chemical and mineral composition detection, and astronomy. Traditional capture methods for hyperspectral data often require each wavelength to be captured individually, or by sacrificing spatial resolution. Recently there have been significant improvements in snapshot hyperspectral captures using, in particular, compressed sensing methods. As we move to a compressed sensing image formation model the need for strong image priors to shape our reconstruction, as well as sparse basis become more important. Here we compare several several methods for representing hyperspectral images including learned three dimensional dictionaries, sparse convolutional coding, and decomposable nonlocal tensor dictionaries. Addi- tionally, we further explore their parameter space to identify which parameters provide the most faithful and sparse representations.

  5. Representations of affine Hecke algebras

    CERN Document Server

    Xi, Nanhua

    1994-01-01

    Kazhdan and Lusztig classified the simple modules of an affine Hecke algebra Hq (q E C*) provided that q is not a root of 1 (Invent. Math. 1987). Ginzburg had some very interesting work on affine Hecke algebras. Combining these results simple Hq-modules can be classified provided that the order of q is not too small. These Lecture Notes of N. Xi show that the classification of simple Hq-modules is essentially different from general cases when q is a root of 1 of certain orders. In addition the based rings of affine Weyl groups are shown to be of interest in understanding irreducible representations of affine Hecke algebras. Basic knowledge of abstract algebra is enough to read one third of the book. Some knowledge of K-theory, algebraic group, and Kazhdan-Lusztig cell of Cexeter group is useful for the rest

  6. Standardization of beam line representations

    International Nuclear Information System (INIS)

    Carey, David C.

    1998-01-01

    Standardization of beam line representations means that a single set of data can be used in many situations to represent a beam line. This set of data should be the same no matter what the program to be run or the calculation to be made. We have concerned ourselves with three types of standardization: (1) The same set of data should be usable by different programs. (2) The inclusion of other items in the data, such as calculations to be done, units to be used, or preliminary specifications, should be in a notation similar to the lattice specification. (3) A single set of data should be used to represent a given beam line, no matter what is being modified or calculated. The specifics of what is to be modified or calculated can be edited into the data as part of the calculation. These three requirements all have aspects not previously discussed in a public forum. Implementations into TRANSPORT will be discussed

  7. Standardization of beam line representations

    International Nuclear Information System (INIS)

    Carey, David C.

    1999-01-01

    Standardization of beam line representations means that a single set of data can be used in many situations to represent a beam line. This set of data should be the same no matter what the program to be run or the calculation to be made. We have concerned ourselves with three types of standardization: (1) The same set of data should be usable by different programs. (2) The inclusion of other items in the data, such as calculations to be done, units to be used, or preliminary specifications, should be in a notation similar to the lattice specification. (3) A single set of data should be used to represent a given beam line, no matter what is being modified or calculated. The specifics of what is to be modified or calculated can be edited into the data as part of the calculation. These three requirements all have aspects not previously discussed in a public forum. Implementations into TRANSPORT will be discussed

  8. Style representation in design grammars

    DEFF Research Database (Denmark)

    Ahmad, Sumbul; Chase, Scott Curland

    2012-01-01

    The concept of style is relevant for both the analysis and synthesis of designs. New styles are often formed by the adaptation of previous ones based on changes in design criteria and context. A formal characterization of style is given by shape grammars, which describe the compositional rules...... underlying a set of designs. Stylistic change can be modelled by grammar transformations, which allow the transformation of the structure and vocabulary of a grammar that is used to describe a particular style. In order for grammars to be useful beyond a single application, they should have the capability...... to be transformed according to changing design style needs. Issues of formalizing stylistic change necessitate a lucid and formal definition of style in the design language generated by a grammar. Furthermore, a significant aspect of the definition of style is the representation of aesthetic qualities attributed...

  9. Representation theory of lattice current algebras

    International Nuclear Information System (INIS)

    Alekseev, A.Yu.; Eidgenoessische Technische Hochschule, Zurich; Faddeev, L.D.; Froehlich, L.D.; Schomerus, V.; Kyoto Univ.

    1996-04-01

    Lattice current algebras were introduced as a regularization of the left-and right moving degrees of freedom in the WZNW model. They provide examples of lattice theories with a local quantum symmetry U q (G). Their representation theory is studied in detail. In particular, we construct all irreducible representations along with a lattice analogue of the fusion product for representations of the lattice current algebra. It is shown that for an arbitrary number of lattice sites, the representation categories of the lattice current algebras agree with their continuum counterparts. (orig.)

  10. Local normality properties of some infrared representations

    International Nuclear Information System (INIS)

    Doplicher, S.; Spera, M.

    1983-01-01

    We consider the positive energy representations of the algebra of quasilocal observables for the free massless Majorana field described in preceding papers. We show that by an appropriate choice of the (partially) occupied one particle modes we can find irreducible, type IIsub(infinite) or IIIsub(lambda) representations in this class which are unitarily equivalent to the vacuum representation when restricted to any forward light cone and disjoint from it when restricted to any backward light cone, or conversely. We give an elementary explicit proof of local normality of each representation in the above class. (orig.)

  11. Distorted representation in visual tourism research

    DEFF Research Database (Denmark)

    Jensen, Martin Trandberg

    2016-01-01

    how photographic materialities, performativities and sensations contribute to new tourism knowledges. While highlighting the potential of distorted representation, the paper posits a cautionary note in regards to the influential role of academic journals in determining the qualities of visual data....... The paper exemplifies distorted representation through three impressionistic tales derived from ethnographic research on the European rail travel phenomenon: interrail.......Tourism research has recently been informed by non-representational theories to highlight the socio-material, embodied and heterogeneous composition of tourist experiences. These advances have contributed to further reflexivity and called for novel ways to animate representations...

  12. Contaminated soil concrete blocks

    NARCIS (Netherlands)

    de Korte, A.C.J.; Brouwers, Jos; Limbachiya, Mukesh C.; Kew, Hsein Y.

    2009-01-01

    According to Dutch law the contaminated soil needs to be remediated or immobilised. The main focus in this article is the design of concrete blocks, containing contaminated soil, that are suitable for large production, financial feasible and meets all technical and environmental requirements. In

  13. Surface soil contamination standards

    International Nuclear Information System (INIS)

    Boothe, G.F.

    1979-01-01

    The purpose of this document is to define surface soil contamination limits for radioactive materials below which posting, restrictions and environmental controls are not necessary in order to protect personnel and the environment. The standards can also be used to determine if solid waste or other material is contaminated relative to disposal requirements. The derivation of the standards is given

  14. Contamination Control Techniques

    Energy Technology Data Exchange (ETDEWEB)

    EBY, J.L.

    2000-05-16

    Welcome to a workshop on contamination Control techniques. This work shop is designed for about two hours. Attendee participation is encouraged during the workshop. We will address different topics within contamination control techniques; present processes, products and equipment used here at Hanford and then open the floor to you, the attendees for your input on the topics.

  15. Contamination Control Techniques

    International Nuclear Information System (INIS)

    EBY, J.L.

    2000-01-01

    Welcome to a workshop on contamination Control techniques. This work shop is designed for about two hours. Attendee participation is encouraged during the workshop. We will address different topics within contamination control techniques; present processes, products and equipment used here at Hanford and then open the floor to you, the attendees for your input on the topics

  16. A brain-based account of "basic-level" concepts.

    Science.gov (United States)

    Bauer, Andrew James; Just, Marcel Adam

    2017-11-01

    This study provides a brain-based account of how object concepts at an intermediate (basic) level of specificity are represented, offering an enriched view of what it means for a concept to be a basic-level concept, a research topic pioneered by Rosch and others (Rosch et al., 1976). Applying machine learning techniques to fMRI data, it was possible to determine the semantic content encoded in the neural representations of object concepts at basic and subordinate levels of abstraction. The representation of basic-level concepts (e.g. bird) was spatially broad, encompassing sensorimotor brain areas that encode concrete object properties, and also language and heteromodal integrative areas that encode abstract semantic content. The representation of subordinate-level concepts (robin) was less widely distributed, concentrated in perceptual areas that underlie concrete content. Furthermore, basic-level concepts were representative of their subordinates in that they were neurally similar to their typical but not atypical subordinates (bird was neurally similar to robin but not woodpecker). The findings provide a brain-based account of the advantages that basic-level concepts enjoy in everyday life over subordinate-level concepts: the basic level is a broad topographical representation that encompasses both concrete and abstract semantic content, reflecting the multifaceted yet intuitive meaning of basic-level concepts. Copyright © 2017 Elsevier Inc. All rights reserved.

  17. A sensorimotor account of vision and visual consciousness.

    Science.gov (United States)

    O'Regan, J K; Noë, A

    2001-10-01

    Many current neurophysiological, psychophysical, and psychological approaches to vision rest on the idea that when we see, the brain produces an internal representation of the world. The activation of this internal representation is assumed to give rise to the experience of seeing. The problem with this kind of approach is that it leaves unexplained how the existence of such a detailed internal representation might produce visual consciousness. An alternative proposal is made here. We propose that seeing is a way of acting. It is a particular way of exploring the environment. Activity in internal representations does not generate the experience of seeing. The outside world serves as its own, external, representation. The experience of seeing occurs when the organism masters what we call the governing laws of sensorimotor contingency. The advantage of this approach is that it provides a natural and principled way of accounting for visual consciousness, and for the differences in the perceived quality of sensory experience in the different sensory modalities. Several lines of empirical evidence are brought forward in support of the theory, in particular: evidence from experiments in sensorimotor adaptation, visual "filling in," visual stability despite eye movements, change blindness, sensory substitution, and color perception.

  18. The Ethics of Creative Accounting

    OpenAIRE

    Amat, Oriol; Blake, John; Dowds, Jack

    2005-01-01

    The term 'creative accounting' can be defined in a number ofways. Initially we will offer this definition: 'a processwhereby accountants use their knowledge of accounting rulesto manipulate the figures reported in the accounts of abusiness'.To investigate the ethical issues raised by creativeaccounting we will:- Explore some definitions of creative accounting.- Consider the various ways in which creative accounting can be undertaken.- Explore the range of reasons for a company's directors to...

  19. Praktik-praktik Creative Accounting

    OpenAIRE

    Fajri, Aminul

    2013-01-01

    There are many consequences in creative accounting. In an economic perspective, creative accounting is influenced by economic framework that aims for self-interset. This can only be done if it does not conflict with Generally Acceptable Accounting Principles (GAAP). Creative accounting is triggered by the pressure that the entities must be in profit to attract investors and resources. But this is more directed at deception or fraud in accounting practices. Is creative accounting is illegal or...

  20. Spherical and hyperspherical harmonics representation of van der Waals aggregates

    Science.gov (United States)

    Lombardi, Andrea; Palazzetti, Federico; Aquilanti, Vincenzo; Grossi, Gaia; Albernaz, Alessandra F.; Barreto, Patricia R. P.; Cruz, Ana Claudia P. S.

    2016-12-01

    The representation of the potential energy surfaces of atom-molecule or molecular dimers interactions should account faithfully for the symmetry properties of the systems, preserving at the same time a compact analytical form. To this aim, the choice of a proper set of coordinates is a necessary precondition. Here we illustrate a description in terms of hyperspherical coordinates and the expansion of the intermolecular interaction energy in terms of hypersherical harmonics, as a general method for building potential energy surfaces suitable for molecular dynamics simulations of van der Waals aggregates. Examples for the prototypical case diatomic-molecule-diatomic-molecule interactions are shown.

  1. Plutonium-contaminated fragments at the Taranaki site at Maralinga

    International Nuclear Information System (INIS)

    Burns, P.A.; Cooper, M.B.; Duggleby, J.C.; Mika, J.F.; Williams, G.A.

    1986-07-01

    A detailed assessment is presented of the distribution of plutonium-contaminated fragments and sub-millimetre particles in the vicinity of the Taranaki site at the former U.K. Atomic Weapons Test Range at Maralinga in South Australia. The area which is contaminated with fragments has been divided into three general regions with the designations 'heavily contaminated', 'moderately contaminated' and 'plumes'. The average surface density, activity and estimated total number of fragments are presented for each region. Average surface densities of all fragments with americium-241 activities greater than 2 kBq are estimated to be 33, 7 and 2 m -2 for the 'heavily contaminated', 'moderately contaminated' and 'plumes' regions respectively. The total number of such fragments is estimated to be in excess of three million which accounts for a total plutonium activity of approximately 0.8 TBq. The implications of these results for a rehabilitation program are discussed

  2. Contaminated water treatment

    Science.gov (United States)

    Gormly, Sherwin J. (Inventor); Flynn, Michael T. (Inventor)

    2010-01-01

    Method and system for processing of a liquid ("contaminant liquid") containing water and containing urine and/or other contaminants in a two step process. Urine, or a contaminated liquid similar to and/or containing urine and thus having a relatively high salt and urea content is passed through an activated carbon filter to provide a resulting liquid, to remove most of the organic molecules. The resulting liquid is passed through a semipermeable membrane from a membrane first side to a membrane second side, where a fortified drink having a lower water concentration (higher osmotic potential) than the resulting liquid is positioned. Osmotic pressure differential causes the water, but not most of the remaining inorganic (salts) contaminant(s) to pass through the membrane to the fortified drink. Optionally, the resulting liquid is allowed to precipitate additional organic molecules before passage through the membrane.

  3. Bioremediation of contaminated soil

    International Nuclear Information System (INIS)

    Balba, M.T.; Ying, A.C.; McNeice, T.G.

    1992-01-01

    Microorganisms, especially bacteria, yeast and fungi are capable of degrading many kinds of xenobiotic compounds and toxic chemicals such as petroleum hydrocarbon compounds. These microorganisms are ubiquitous in nature and, despite their enormous versatility, there are numerous cases in which long-term contamination of soil and groundwater has been observed. The persistence of the contamination is usually caused by the inability of microorganisms to metabolize these compounds under the prevailing environmental condition. This paper reports on biological remediation of contaminated sites which can be accomplished by using naturally-occurring microorganisms to treat the contaminants. The development of a bioremediation program for a specific contaminated soil system usually includes: A thorough site/soil/waste characterization; Treatability studies

  4. Cost accounting in ECN

    International Nuclear Information System (INIS)

    Wout, E.L.; Bever Donker, J.M. van.

    1979-01-01

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

  5. Contamination sources, prevention, and research

    Science.gov (United States)

    Contamination is defined as anything other than cotton in cotton lint. Worldwide, contamination is on the rise and plastic contamination has increased at a faster rate than contamination overall. In the U.S., there are many sources of plastic contaminants, such as plastic trash that collects in cott...

  6. Accountability report - fiscal year 1997

    International Nuclear Information System (INIS)

    1998-01-01

    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

  7. 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.

  8. Historical Reflections on Accountability

    Directory of Open Access Journals (Sweden)

    Richard Ohmann

    2014-10-01

    Full Text Available Imagine that almost all academics think of ourselves as responsible to others, and, if pressed, might allow substitution of "accountable." Responsibility to our employers is contractual, and the professional ethos urges responsibility to students (our clients, to colleagues, and to vague but strong principles of intellectual conduct that obtain in our disciplines. The professional idea calls for responsibility to society as well: we earn our privileges not just by guarding and augmenting our special bodies of knowledge, but by undertaking to put those knowledges to work for the good of all.

  9. 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.

  10. Automated nuclear materials accounting

    International Nuclear Information System (INIS)

    Pacak, P.; Moravec, J.

    1982-01-01

    An automated state system of accounting for nuclear materials data was established in Czechoslovakia in 1979. A file was compiled of 12 programs in the PL/1 language. The file is divided into four groups according to logical associations, namely programs for data input and checking, programs for handling the basic data file, programs for report outputs in the form of worksheets and magnetic tape records, and programs for book inventory listing, document inventory handling and materials balance listing. A similar automated system of nuclear fuel inventory for a light water reactor was introduced for internal purposes in the Institute of Nuclear Research (UJV). (H.S.)

  11. OBJECT REPRESENTATION, IDENTITY, AND THE PARADOX OF EARLY PERMANENCE: Steps Toward a New Framework.

    Science.gov (United States)

    Meltzoff, Andrew N; Moore, M Keith

    1998-01-01

    The sensorimotor theory of infancy has been overthrown, but there is little consensus on a replacement. We hypothesize that a capacity for representation is the starting point for infant development, not its culmination. Logical distinctions are drawn between object representation, identity, and permanence. Modern experiments on early object permanence and deferred imitation suggest: (a) even for young infants, representations persist over breaks in sensory contact, (b) numerical identity of objects ( O s) is initially specified by spatiotemporal criteria (place and trajectory), (c) featural and functional identity criteria develop, (d) events are analyzed by comparing representations to current perception, and (e) representation operates both prospectively, anticipating future contacts with an O , and retrospectively, reidentifying an O as the "same one again." A model of the architecture and functioning of the early representational system is proposed. It accounts for young infants' behavior toward absent people and things in terms of their efforts to determine the identity of objects. Our proposal is developmental without denying innate structure and elevates the power of perception and representation while being cautious about attributing complex concepts to young infants.

  12. The Past Is Present: Representations of Parents, Friends, and Romantic Partners Predict Subsequent Romantic Representations.

    Science.gov (United States)

    Furman, Wyndol; Collibee, Charlene

    2018-01-01

    This study examined how representations of parent-child relationships, friendships, and past romantic relationships are related to subsequent romantic representations. Two-hundred 10th graders (100 female; M age  = 15.87 years) from diverse neighborhoods in a Western U.S. city were administered questionnaires and were interviewed to assess avoidant and anxious representations of their relationships with parents, friends, and romantic partners. Participants then completed similar questionnaires and interviews about their romantic representations six more times over the next 7.5 years. Growth curve analyses revealed that representations of relationships with parents, friends, and romantic partners each uniquely predicted subsequent romantic representations across development. Consistent with attachment and behavioral systems theory, representations of romantic relationships are revised by representations and experiences in other relationships. © 2016 The Authors. Child Development © 2016 Society for Research in Child Development, Inc.

  13. Computerised Accounting Software; A Curriculum That Enhances an Accounting Programme

    Science.gov (United States)

    Machera, Robert P.; Machera, Precious C.

    2017-01-01

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

  14. 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,…

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

    Directory of Open Access Journals (Sweden)

    Ivana Zubac

    2012-01-01

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

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

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2010-01-01

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

  17. Representations of locally symmetric spaces

    International Nuclear Information System (INIS)

    Rahman, M.S.

    1995-09-01

    Locally symmetric spaces in reference to globally and Hermitian symmetric Riemannian spaces are studied. Some relations between locally and globally symmetric spaces are exhibited. A lucid account of results on relevant spaces, motivated by fundamental problems, are formulated as theorems and propositions. (author). 10 refs

  18. LGBT Representations on Facebook : Representations of the Self and the Content

    OpenAIRE

    Chu, Yawen

    2017-01-01

    The topic of LGBT rights has been increasingly discussed and debated over recent years. More and more scholars show their interests in the field of LGBT representations in media. However, not many studies involved LGBT representations in social media. This paper explores LGBT representations on Facebook by analysing posts on an open page and in a private group, including both representations of the self as the identity of sexual minorities, content that is displayed on Facebook and the simila...

  19. 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...

  20. 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...

  1. Analysis of Accounting Programmes Used in Communal Accountancy

    OpenAIRE

    KANOVOVÁ, Lucie

    2013-01-01

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

  2. SEE: structured representation of scientific evidence in the biomedical domain using Semantic Web techniques.

    Science.gov (United States)

    Bölling, Christian; Weidlich, Michael; Holzhütter, Hermann-Georg

    2014-01-01

    Accounts of evidence are vital to evaluate and reproduce scientific findings and integrate data on an informed basis. Currently, such accounts are often inadequate, unstandardized and inaccessible for computational knowledge engineering even though computational technologies, among them those of the semantic web, are ever more employed to represent, disseminate and integrate biomedical data and knowledge. We present SEE (Semantic EvidencE), an RDF/OWL based approach for detailed representation of evidence in terms of the argumentative structure of the supporting background for claims even in complex settings. We derive design principles and identify minimal components for the representation of evidence. We specify the Reasoning and Discourse Ontology (RDO), an OWL representation of the model of scientific claims, their subjects, their provenance and their argumentative relations underlying the SEE approach. We demonstrate the application of SEE and illustrate its design patterns in a case study by providing an expressive account of the evidence for certain claims regarding the isolation of the enzyme glutamine synthetase. SEE is suited to provide coherent and computationally accessible representations of evidence-related information such as the materials, methods, assumptions, reasoning and information sources used to establish a scientific finding by adopting a consistently claim-based perspective on scientific results and their evidence. SEE allows for extensible evidence representations, in which the level of detail can be adjusted and which can be extended as needed. It supports representation of arbitrary many consecutive layers of interpretation and attribution and different evaluations of the same data. SEE and its underlying model could be a valuable component in a variety of use cases that require careful representation or examination of evidence for data presented on the semantic web or in other formats.

  3. [Teenagers' representations of food in the Pays de la Loire].

    Science.gov (United States)

    Cailliez, Eric; Beauvineau, Gwenael; Baratin, Clément; Le Daheron, Betty; Poiron, Audrey; Coutan, Régis; Penchaud, Anne-Laurence; Huez, Jean-François

    2014-01-01

    The National Nutrition Health Study showed that the objectives of the National Nutrition Health Programme, launched in 2001 to promote the health of all French people, had not been achieved, especially in the adolescent population. The objective of this study was to identify teenagers' representations regarding food. It was carried out in order to more effectively tailor prevention messages to this particular population, which is particularly concerned by the "nutritional risk". Qualitative investigations by semi-directive interviews with 46 teenage volunteers,from 5 high schools in 2 departments in the west of France. A content analysis was conducted inductively after full transcript of the interviews. The study showed that nutrition was a means of autonomy and emancipation from the parental influence. Teenagers were suspicious and anxious about the health risks associated with processed food. Fast food restaurants were a "place for teenagers" synonymous with pleasure and freedom. They valued "organic" and "homemade" foods. The sexual representations of food consisted of a "slim" image for girls and a "virile" image for boys. A close relationship between food and living beings was responsible for refusal of certain types of food. Although prevention messages were integrated in various ways, they were effectively recalled by teenagers. The nutritional representations of teenagers are poorly known and sometimes contrary to commonly health beliefs and must be taken into account when preparing nutrition prevention programmes.

  4. Cloud Communities and Travel Diaries. Virtual Representations of Tourist Areas

    Directory of Open Access Journals (Sweden)

    Marco Platania

    2014-06-01

    Full Text Available Collective construction of descriptions can radically change the image of an area. This uncontrollable process is destined to become one of the main priority research areas also in tourism studies. The spread of Web sites in which telling stories and descriptions of territories has become a significant element in the network society, and the growing use of social networks and cloud communities, often in planning tourism, contributes to social description of touristic landscapes and influence the collective imaginary. In social space, territories are the result of the superposition of different layers, from the real one to the virtual, bound to a constant exchange of information. This phenomenon that could guide tourist attraction, begins to affect the choices of local institutions and residents.The aim of the paper is to give an interpretation on the construction of collective representation, which takes place, after the journey, through the on-line publication of a diary. The research is divided into two parts. In the first, we explain some theoretical aspects related to the representation of the travel, the sharing of information in virtual form and the construction of an imaginary touristic. Subsequently, are taken into account the results obtained in previous studies related to the analysis of the narratives of tourism experiences, shared within virtual spaces freely accessible on the net. These results will be used to develop a model of interpretation on the virtual representation of tourist areas.

  5. Proposal for derivation of limit values for skin contamination

    International Nuclear Information System (INIS)

    Schieferdecker, H.; Koelzer, W.; Henrichs, K.

    1985-04-01

    From the primary limit value for the skin dose secondary limit values are derived for skin contamination which can be used in practical radiation protection work. In analogy to the secondary limit value for the maximum permissible body burden in case of incorporation, limit values for the 'maximum permissible skin burden' are calculated with the help of dose factors for application in case of skin contamination. They can be derived from the skin dose limit values. Considering that the skin is exposed to contamination but temporarily, in analogy to the annual limit on intake in case of incorporation a 'limit value of skin contamination' is derived for immediately removable contaminations and for one day of exposure, whereas with respect to non-removable contamination and taking into account the renewal of the skin, a limit value of annual skin contamination is defined for non-removable skin contaminations. An investigation level for skin contamination is assumed as a threshold above which defined measures must be taken. Regarding these measures not more than three times appropriate washing is recommended with the subsequent procedure determined by the level of residual contamination. The respective limit values are indicated for some radionuclides selected as examples (C-14, Co-60, Sr-90, Y-90, I-131, Cs-137, Ce-141, Pu-239). (orig./HP) [de

  6. Subsurface contaminants focus area

    International Nuclear Information System (INIS)

    1996-08-01

    The US Department of Enregy (DOE) Subsurface Contaminants Focus Area is developing technologies to address environmental problems associated with hazardous and radioactive contaminants in soil and groundwater that exist throughout the DOE complex, including radionuclides, heavy metals; and dense non-aqueous phase liquids (DNAPLs). More than 5,700 known DOE groundwater plumes have contaminated over 600 billion gallons of water and 200 million cubic meters of soil. Migration of these plumes threatens local and regional water sources, and in some cases has already adversely impacted off-site rsources. In addition, the Subsurface Contaminants Focus Area is responsible for supplying technologies for the remediation of numerous landfills at DOE facilities. These landfills are estimated to contain over 3 million cubic meters of radioactive and hazardous buried Technology developed within this specialty area will provide efective methods to contain contaminant plumes and new or alternative technologies for development of in situ technologies to minimize waste disposal costs and potential worker exposure by treating plumes in place. While addressing contaminant plumes emanating from DOE landfills, the Subsurface Contaminants Focus Area is also working to develop new or alternative technologies for the in situ stabilization, and nonintrusive characterization of these disposal sites

  7. Direct contamination - seasonality

    International Nuclear Information System (INIS)

    Aarkrog, A.

    1994-01-01

    Direct contamination is the primary pathway to terrestrial vegetation in the first period after an activity release to the atmosphere. All radionuclides are able to be transferred via this pathway. Deposition, interception and retention are the three processes involved in direct contamination of crops. Wet deposition is more important than dry deposition in temperature regions. Resuspension and rainsplash both belong to secondary direct deposition and became evident for e.g. radiocaesium after the Chernobyl accident. Seasonality is the varying response to radioactive contamination of crops according to the time of the year when the contamination occurs. Shortlived radionuclides (as 131 I) and those that mainly enter the foodchain by direct contamination (e.g. 137 Cs) are especially important in this connection. In particular, the contamination of cereal crops is influenced by seasonality. As a result of seasonality the impact of the Chernobyl accident on the radioactive contamination of human diet was for the same deposition density higher in southern than in northern Europe. (orig.)

  8. Subsurface contaminants focus area

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-08-01

    The US Department of Enregy (DOE) Subsurface Contaminants Focus Area is developing technologies to address environmental problems associated with hazardous and radioactive contaminants in soil and groundwater that exist throughout the DOE complex, including radionuclides, heavy metals; and dense non-aqueous phase liquids (DNAPLs). More than 5,700 known DOE groundwater plumes have contaminated over 600 billion gallons of water and 200 million cubic meters of soil. Migration of these plumes threatens local and regional water sources, and in some cases has already adversely impacted off-site rsources. In addition, the Subsurface Contaminants Focus Area is responsible for supplying technologies for the remediation of numerous landfills at DOE facilities. These landfills are estimated to contain over 3 million cubic meters of radioactive and hazardous buried Technology developed within this specialty area will provide efective methods to contain contaminant plumes and new or alternative technologies for development of in situ technologies to minimize waste disposal costs and potential worker exposure by treating plumes in place. While addressing contaminant plumes emanating from DOE landfills, the Subsurface Contaminants Focus Area is also working to develop new or alternative technologies for the in situ stabilization, and nonintrusive characterization of these disposal sites.

  9. Improving Representational Competence with Concrete Models

    Science.gov (United States)

    Stieff, Mike; Scopelitis, Stephanie; Lira, Matthew E.; DeSutter, Dane

    2016-01-01

    Representational competence is a primary contributor to student learning in science, technology, engineering, and math (STEM) disciplines and an optimal target for instruction at all educational levels. We describe the design and implementation of a learning activity that uses concrete models to improve students' representational competence and…

  10. Numerical Magnitude Representations Influence Arithmetic Learning

    Science.gov (United States)

    Booth, Julie L.; Siegler, Robert S.

    2008-01-01

    This study examined whether the quality of first graders' (mean age = 7.2 years) numerical magnitude representations is correlated with, predictive of, and causally related to their arithmetic learning. The children's pretest numerical magnitude representations were found to be correlated with their pretest arithmetic knowledge and to be…

  11. Representations of the Magnitudes of Fractions

    Science.gov (United States)

    Schneider, Michael; Siegler, Robert S.

    2010-01-01

    We tested whether adults can use integrated, analog, magnitude representations to compare the values of fractions. The only previous study on this question concluded that even college students cannot form such representations and instead compare fraction magnitudes by representing numerators and denominators as separate whole numbers. However,…

  12. Drawings as Representations of Children's Conceptions

    Science.gov (United States)

    Ehrlen, Karin

    2009-01-01

    Drawings are often used to obtain an idea of children's conceptions. Doing so takes for granted an unambiguous relation between conceptions and their representations in drawings. This study was undertaken to gain knowledge of the relation between children's conceptions and their representation of these conceptions in drawings. A theory of…

  13. Dynamic representations on the interactive whiteboard

    NARCIS (Netherlands)

    van der Meij, Hans; van der Meij, Jan; de Vries, Erica; Scheiter, Katharina

    2012-01-01

    In this study we assessed whether presenting dynamic representations on an IWB would lead to better learning gains compared to presenting static representations. Participants were 7-8 year old primary school children learning about views (N = 151) and the water cycle (N = 182). The results showed

  14. An Axiomatic Representation of System Dynamics

    CERN Document Server

    Baianu, I

    2004-01-01

    An axiomatic representation of system dynamics is introduced in terms of categories, functors, organismal supercategories, limits and colimits of diagrams. Specific examples are considered in Complex Systems Biology, such as ribosome biogenesis and Hormonal Control in human subjects. "Fuzzy" Relational Structures are also proposed for flexible representations of biological system dynamics and organization.

  15. Connectivity in the regular polytope representation

    NARCIS (Netherlands)

    Thompson, R.J.; Van Oosterom, P.J.M.

    2009-01-01

    In order to be able to draw inferences about real world phenomena from a representation expressed in a digital computer, it is essential that the representation should have a rigorously correct algebraic structure. It is also desirable that the underlying algebra be familiar, and provide a close

  16. A Distributional Representation Model For Collaborative Filtering

    OpenAIRE

    Junlin, Zhang; Heng, Cai; Tongwen, Huang; Huiping, Xue

    2015-01-01

    In this paper, we propose a very concise deep learning approach for collaborative filtering that jointly models distributional representation for users and items. The proposed framework obtains better performance when compared against current state-of-art algorithms and that made the distributional representation model a promising direction for further research in the collaborative filtering.

  17. Freeform surface descriptions. Part I: Mathematical representations

    Science.gov (United States)

    Broemel, Anika; Lippmann, Uwe; Gross, Herbert

    2017-10-01

    Optical systems can benefit strongly from freeform surfaces; however, the choice of the right surface representation is not trivial and many aspects must be considered. In this work, we discuss the general approach classical globally defined representations, as well as the basic mathematics and properties of the most commonly used descriptions and present a new description developed by us for describing freeform surfaces.

  18. Bridge: Intelligent Tutoring with Intermediate Representations

    Science.gov (United States)

    1988-05-01

    Research and Development Center and Psychology Department University of Pittsburgh Pittsburgh, PA. 15260 The Artificial Intelligence and Psychology...problem never introduces more than one unfamiliar plan. Inteligent Tutoring With Intermediate Representations - Bonar and Cunniigbam 4 You must have a... Inteligent Tutoring With ntermediate Representations - Bonar and Cunningham 7 The requirements are specified at four differcnt levels, corresponding to

  19. Phase space representations for spin23

    International Nuclear Information System (INIS)

    Polubarinov, I.V.

    1991-01-01

    General properties of spin matrices and density ones are considered for any spin s. For spin 2 3 phase space representations are constructed. Representations, similar to the Bell one, for the correlator of projections of two spins 2 3 in the singlet state are found. Quantum analogs of the Bell inequality are obtained. 14 refs

  20. Geometric Representations for Discrete Fourier Transforms

    Science.gov (United States)

    Cambell, C. W.

    1986-01-01

    Simple geometric representations show symmetry and periodicity of discrete Fourier transforms (DFT's). Help in visualizing requirements for storing and manipulating transform value in computations. Representations useful in any number of dimensions, but particularly in one-, two-, and three-dimensional cases often encountered in practice.

  1. Klein Topological Field Theories from Group Representations

    Directory of Open Access Journals (Sweden)

    Sergey A. Loktev

    2011-07-01

    Full Text Available We show that any complex (respectively real representation of finite group naturally generates a open-closed (respectively Klein topological field theory over complex numbers. We relate the 1-point correlator for the projective plane in this theory with the Frobenius-Schur indicator on the representation. We relate any complex simple Klein TFT to a real division ring.

  2. Minimal representations and Freudenthal triple systems

    International Nuclear Information System (INIS)

    Olive, D.

    2004-01-01

    Unitary representations of noncompact Lie groups have long been sought in physics. The first nice concrete construction was found by Dirac in connection with the anti-de Sitter group. Some subsequent generalizations will be described, in particular the minimal representation thought to be relevant to realising duality in supergravity superstring theories. A relation to Freudenthal triple systems will be described. (author)

  3. Parts, Cavities, and Object Representation in Infancy

    Science.gov (United States)

    Hayden, Angela; Bhatt, Ramesh S.; Kangas, Ashley; Zieber, Nicole

    2011-01-01

    Part representation is not only critical to object perception but also plays a key role in a number of basic visual cognition functions, such as figure-ground segregation, allocation of attention, and memory for shapes. Yet, virtually nothing is known about the development of part representation. If parts are fundamental components of object shape…

  4. Constitutionalising the Right Legal Representation at CCMA ...

    African Journals Online (AJOL)

    Recently, the issue of legal representation at internal disciplinary hearings and CCMA arbitrations has been a fervent topic of labour law discourse in South Africa. While the courts have consistently accepted the common law principle that there is no absolute right to legal representation at tribunals other than courts of law, ...

  5. Student Teachers' Knowledge about Chemical Representations

    Science.gov (United States)

    Taskin, Vahide; Bernholt, Sascha; Parchmann, Ilka

    2017-01-01

    Chemical representations serve as a communication tool not only in exchanges between scientists but also in chemistry lessons. The goals of the present study were to measure the extent of student teachers' knowledge about chemical representations, focusing on chemical formulae and structures in particular, and to explore which factors related to…

  6. Algebraic and analytic methods in representation theory

    CERN Document Server

    Schlichtkrull, Henrik

    1996-01-01

    This book is a compilation of several works from well-recognized figures in the field of Representation Theory. The presentation of the topic is unique in offering several different points of view, which should makethe book very useful to students and experts alike.Presents several different points of view on key topics in representation theory, from internationally known experts in the field

  7. ON REGRESSION REPRESENTATIONS OF STOCHASTIC-PROCESSES

    NARCIS (Netherlands)

    RUSCHENDORF, L; DEVALK, [No Value

    We construct a.s. nonlinear regression representations of general stochastic processes (X(n))n is-an-element-of N. As a consequence we obtain in particular special regression representations of Markov chains and of certain m-dependent sequences. For m-dependent sequences we obtain a constructive

  8. Issues Of Managerial Accounting Methodology

    OpenAIRE

    Barulina E.V; Barulina M.S

    2012-01-01

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

  9. CREATIVE ACCOUNTING AND TAX DODGING

    Directory of Open Access Journals (Sweden)

    Doina Rada

    2012-01-01

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

  10. 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.

  11. Revamping High School Accounting Courses.

    Science.gov (United States)

    Bittner, Joseph

    2002-01-01

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

  12. RCA : resource consumptions accounting

    OpenAIRE

    Valeska Rodriguez Lucas de Freitas

    2013-01-01

    Devido à grande concorrência do mercado o controle de custos passa a ser peça fundamental no auxílio à tomada de decisão quanto à redução dos custos, visando uma lucratividade maior por parte das empresas. Essa dissertação trata sobre um novo modelo de custos, o RCA – Resource Consumption Accounting, que ainda não foi adotado por nenhuma empresa. Esse novo método de custeio foi aplicado como modelo piloto em uma empresa Americana onde os resultados foram favoráveis a ele em relação aos modelo...

  13. Safety against radioactive contamination

    International Nuclear Information System (INIS)

    Anon.

    1983-01-01

    The ALWIT anticontamination suit is briefly described, consisting of lasting antistatic ''NDMEX III''. It was specially developed for the fire brigade who are exposed to a particular kind of contamination while carrying out radiation measurements during fire fighting, rescue and clearing up work. The ALWIT suit reliably prevents radioactive contamination of the surface of the body while wearing a breathing apparatus, independent of the ambient air. Tightly fitting cuffs on the neck, arms and legs together with zippers placed behind prevent contamination even with extreme movement. (P.F.K.)

  14. Attachment representation as predictor of internalizing problems in middle childhood

    Directory of Open Access Journals (Sweden)

    Mária Halamová

    2015-01-01

    Full Text Available Problem: The current study examines the relationship between the representation of attachment relationship with mother and internalizing problems in the developmental period of middle childhood. The purpose of the study was to analyze whether the quality of attachment predicts the intensity and seriousness of internalizing problems in middle childhood; and to examine whether the models are gender-specific. Methods: Participants in this study were 151 children aged 9-12 (M = 11.21, 77 boys and 74 girls, recruited from elementary schools in Nitra region. Children completed measures assessing the quality of attachment representation of the relationship with mother (selfreport questionnaire Security Scale, the tendency to react anxiously (self-report questionnaire Childen´s Manifest Anxiety Scale – CMAS, social anxiety (self-report questionnaire Scale of Classical Social Situational Anxiety – KSAT and depression (self-report questionnaire Children´s Depression Inventory – CDI. Results: Regression analysis indicated that secure attachment representation is a significant negative predictor of children's internalizing problems – manifest anxiety (ß = -.324, p 0.05 and ß = -.194, p > 0.05, respectively, but in the sample of girls, secure attachment representation was a significant negative predictor of both depressive symptoms (ß = -.296, p < .05 for Negative Mood; and ß = -.285, p < .05 for Anhedony. Other models, except for social anxiety, were statistically significant for both samples. In the sample of girls, the predictor accounted for 26.3% of variance in Negative Self Esteem (ß = -.512; p < .001, 18.9% of variance of the total of depression symptoms (ß = -.435; p < .001, 10.9% of variance in Ineffectiveness (ß = -.331; p < .05 and 10.5% of variance in manifest anxiety (ß = -.324; p < .05. The results were similar for the sample of boys. Attachment security accounted for 17.4% of variance in Negative Self Esteem (ß = -.435; p

  15. Negative Numbers in the 18th and 19th Centuries: Phenomenology and Representations

    Science.gov (United States)

    Maz-Machado, Alexander; Rico-Romero, Luis

    2009-01-01

    This article presents a categorization of the phenomena and representations used to introduce negative numbers in mathematics books published in Spain during the 18th and 19th centuries. Through a content analysis of fourteen texts which were selected for the study, we distinguished four phenomena typologies: physical, accounting, temporal and…

  16.   Representations at Work: A national Standard for Electronic Health Records

    DEFF Research Database (Denmark)

    Bossen, Claus

    2006-01-01

      Representations are at work in IT technology. As plans of and for work, they enable cooperation, coordination, accountability and control, which have to be balanced off against each other. The article describes a standard developed for electronic health records (EHR) and the results of a test...

  17. The three-particle scattering operator in the correlation pattern representation

    International Nuclear Information System (INIS)

    De La Rubia, J.; Brey, J.J.; Moreno, F.

    1976-01-01

    It is shown that the ''correlation pattern representation'' permits the direct establishing of equivalence between the three-particle kinetic evolution operator obtained by means of Prigogine's method and the corresponding expression derived by Green and Cohen. Both expressions take into account the finite duration of collisions in a strictly equivalent way

  18. Exploration of solids based on representation systems

    Directory of Open Access Journals (Sweden)

    Publio Suárez Sotomonte

    2011-01-01

    Full Text Available This article refers to some of the findings of a research project implemented as a teaching strategy to generate environments for the learning of platonic and archimedean solids, with a group of eighth grade students. This strategy was based on the meaningful learning approach and on the use of representation systems using the ontosemiotic approach in mathematical education, as a framework for the construction of mathematical concepts. This geometry teaching strategy adopts the stages of exploration, representation-modeling, formal construction and study of applications. It uses concrete, physical and tangible materials for origami, die making, and structures for the construction of threedimensional solids considered external tangible solid representation systems, as well as computer based educational tools to design dynamic geometry environments as intangible external representation systems.These strategies support both the imagination and internal systems of representation, fundamental to the comprehension of geometry concepts.

  19. Operator representation for effective realistic interactions

    Energy Technology Data Exchange (ETDEWEB)

    Weber, Dennis; Feldmeier, Hans; Neff, Thomas [GSI Helmholtzzentrum fuer Schwerionenforschung GmbH, Darmstadt (Germany)

    2013-07-01

    We present a method to derive an operator representation from the partial wave matrix elements of effective realistic nucleon-nucleon potentials. This method allows to employ modern effective interactions, which are mostly given in matrix element representation, also in nuclear many-body methods requiring explicitly the operator representation, for example ''Fermionic Molecular Dynamics'' (FMD). We present results for the operator representation of effective interactions obtained from the Argonne V18 potential with the Uenitary Correlation Operator Method'' (UCOM) and the ''Similarity Renormalization Group'' (SRG). Moreover, the operator representation allows a better insight in the nonlocal structure of the potential: While the UCOM transformed potential only shows a quadratic momentum dependence, the momentum dependence of SRG transformed potentials is beyond such a simple polynomial form.

  20. ABJM Wilson loops in arbitrary representations

    Energy Technology Data Exchange (ETDEWEB)

    Hatsuda, Yasuyuki [Deutsches Elektronen-Synchrotron (DESY), Hamburg (Germany). Theory Group; Tokyo Institute of Technology (Japan). Dept. of Physics; Honda, Masazumi [High Energy Accelerator Research Organization (KEK), Tsukuba, Ibaraki (Japan); Moriyama, Sanefumi [Nagoya Univ. (Japan). Kobayashi Maskawa Inst. and Graduate School of Mathematics; Okuyama, Kazumi [Shinshu Univ., Matsumoto, Nagano (Japan). Dept. of Physics

    2013-06-15

    We study vacuum expectation values (VEVs) of circular half BPS Wilson loops in arbitrary representations in ABJM theory. We find that those in hook representations are reduced to elementary integrations thanks to the Fermi gas formalism, which are accessible from the numerical studies similar to the partition function in the previous studies. For non-hook representations, we show that the VEVs in the grand canonical formalism can be exactly expressed as determinants of those in the hook representations. Using these facts, we can study the instanton effects of the VEVs in various representations. Our results are consistent with the worldsheet instanton effects studied from the topological string and a prescription to include the membrane instanton effects by shifting the chemical potential, which has been successful for the partition function.