WorldWideScience

Sample records for global current account

  1. Global Account Management

    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...

  2. Managing global accounts.

    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.

  3. ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

    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.

  4. The Kontiki of Global Accounting.

    George Mickhail

    2000-01-01

    Global financial reporting is experiencing a “credibility crisis” due to concerns about the quality of reporting of financial results by corporations, which has been eroding in the rush to meet market expectations. This controversy highlights the need to examine the increasing expectation of ‘harmonisation’ by stock exchanges around the world, companies seeking global capital flows and the financial statement users. Meanwhile, securities regulators attempt to redefine their accounting standar...

  5. The Global Challenge for Accounting Education

    Helliar, Christine

    2013-01-01

    Accounting and education are both global phenomena, and there is thus an argument that accounting education should be consistent and comparable across the globe. However, accounting, and accounting education are all socially constructed and globally they have been influenced by their historical, social, economic, political and cultural contexts.…

  6. Peranan Environmental Accounting Terhadap Global Warming

    Martusa, Riki

    2009-01-01

    This article explores about is global warming. The distortion of nature causes global warming. Industrial sector is one of global warming incurred. Some nations create a group to cope this matter. They try to reduce carbon emission as one of global warming causes by controlling industrial carbon emission through financial reporting. This article explores normatively roles of environmental accounting in cope with global warming.  

  7. Toward a System of Global Accountability

    Cameron, J.

    2016-01-01

    Post-Fukushima, the public expects and demands that nuclear regulators and operators worldwide have used lessons learned to identify and implement important actions and measures to prevent a similar event from happening again. Considerable work has been done at the national and international levels to achieve this. However, verifying the adequacy and appropriateness of measures taken in each country requires an enhanced level of global accountability that does not presently exist. The current global nuclear regulatory safety framework is based on the principle of national sovereignty and the result is that the world lacks a forum for publicizing safety concerns, beyond the national regulator, to the highest levels of government within member states. This runs the risk of significant deficiencies or non-compliance with internationally approved practices continuing unchecked even though some parties are aware of them. This also applies to flagging cases of insufficiently independent regulators or identifying inadequately prepared regulators in new nuclear countries. There are many vehicles for enhancing this transparency, e.g., WANO/INPO, regional regulatory fora, and international organizations including the OECD/NEA and IAEA. The world has never been more interconnected and it is time that the nuclear sector leverages this reality and adopts a system of global accountability for nuclear safety. (author)

  8. Current account imbalances in the euro area

    Klára Plecitá

    2013-01-01

    Full Text Available While the current account balance for the euro area as a whole has been in balance, divergences in current account positions among the euro-area members have widened since the introduction of the common currency euro. During the last 13 years Portugal, Greece and Spain have run large and persistent current account deficits, whereas Luxembourg, the Netherlands, Finland or Germany have displayed during the same period large and persistent surpluses. However, there is no unambiguous agreement among economists, whether this divergence of current account positions of the euro-area countries mirrors growing intra-euro-area imbalances (Gros, 2012 or just reflects proper functioning of the European integration process (Schmitz and von Hagen, 2009. Therefore, the aim of this paper is to estimate equilibrium current account position for each of the original 12 euro area countries so that it is possible to assess whether the divergence of intra-euro current account balances could be explained on the basis of economic fundamentals or it just reflects misallocation of resources and thus macroeconomic imbalances. The equilibrium current account balance is estimated using a panel-econometric technique for a sample of 30 industrial countries, which represent euro-area member states and their main business partners, over the period 1993–2011. Economic fundamentals affecting the equilibrium current account position are selected on the basis of the saving-investment balance, the trade balance and the net income balance, to ensure that we take into an account all theoretically important explanatory variables. We find that the main determinants of current account norms in our sample are fiscal balance, a country’s net international investment position, oil balance and a country’s stage of economic development. The major part of the euro-area countries exhibits current account positions close to their equilibrium levels with the exception of the Netherlands and

  9. adjustment policies and current account behaviour: empirical ...

    DJFLEX

    2009-10-15

    Oct 15, 2009 ... test, co-integration test and the variance decomposition and impulse response function. The variance ... economic performance and the external account. In the ... net impacts of the financial deepening and monetary credibility on .... profitability. In terms of .... cadgdp = the ratio of current account to GDP.

  10. The influence of convective current generator on the global current

    V. N. Morozov

    2006-01-01

    Full Text Available The mathematical generalization of classical model of the global circuit with taking into account the convective current generator, working in the planetary boundary layer was considered. Convective current generator may be interpreted as generator, in which the electromotive force is generated by processes, of the turbulent transport of electrical charge. It is shown that the average potential of ionosphere is defined not only by the thunderstorm current generators, working at the present moment, but by the convective current generator also. The influence of the convective processes in the boundary layer on the electrical parameters of the atmosphere is not only local, but has global character as well. The numerical estimations, made for the case of the convective-unstable boundary layer demonstrate that the increase of the average potential of ionosphere may be of the order of 10% to 40%.

  11. THE EVOLUTION OF ECONOMIC GLOBALIZATION DURING THE CURRENT GLOBAL CRISIS

    Sabina Tuca

    2013-01-01

    The current economic crisis constitutes a serious test for the process of globalization. The purpose of this study is to analyze the influence of the current global crisis on economic globalization. To assess the impact of the current crisis on economic globalization, this paper examines the KOF Index of Globalization, before and during the crisis. The findings generally support the idea that economic globalization has been, in fact, weakened, after the onset of the current crisis. However, t...

  12. Globalization and the Brazilian balance accounts

    Urbina, Ligia M. Soto; Cabral, Arnoldo S.; Vieira, Wilson J.

    1999-01-01

    The globalization of the world economy calls for a country specialization with new structures for the product sectors and an increase in the competitiveness in areas of specialization. This process requires the amplification of markets and the adoption of technological innovations which increase the volume of economic trade, but also change trade relations. This process is made possible because of price stabilization and the stability and transparency of the exchange rate policy of various countries. In this work it is shown the opportunity to place nuclear energy as one of the sectors in which Brazil may have competitive advantages and enhance its external balance accounts, by the competitive substitution of imports by producing internally goods and services which technology is known by Brazilian firms and because of the increase in exports. (author)

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

    Prof. Ph.D. Gheorghe Popescu

    2008-12-01

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

  14. Accounting Research from the Globalization Perspective

    Paul Diaconu; Nicoleta Coman

    2008-01-01

    This paper explores the idea of globalisation and considers accounting-s role in that process in order to develop new spaces for accounting research. That-s why in this paper we are looking for questions not necessary for answers. Adopting an 'alternative' view of accounting it-s related to the fact that we sees accounting as social and evolutionist process, that pays heed to those voices arguing for greater social and environmental justice, and that draws attention to th...

  15. THE EFFECT OF GLOBALIZATION ON FRAMEWORKS AND CONCEPTS IN ACCOUNTING

    TOTH Kornel

    2015-07-01

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

  16. THE EFFECTS OF GLOBALIZATION IN NATIONAL ACCOUNTS

    Clementina IVAN-UNGUREANU

    2007-06-01

    Full Text Available In the OECD Handbook on Economic Globalization, the term “globalization” is used to describe” the increasing internationalization of financial markets and of markets for goods and services. Globalization refers above all to a dynamic and multidimensional process of economic integration whereby national resources become more and more internationally mobile while national economies become increasingly interdependent.”Understanding globalization requires theory as well as facts, but certainly the facts are key ingredients in any assessment of this important phenomenon. Indeed, the facts are necessary to test the theories and to quantify the importance of what the theories predict.New concepts are emerging as economists address the issues of globalization and they need to be better defined and measured. In particular, there is a need for standard concepts and definitions in the area of globalization and its effects. Work under way internationally on SNA 93 rev 1 should help considerably in this regard. There is a pressing need for greater coordination and cooperation in this domain. This paper, presents some of the issues involved in measurement of the indicators of globalization and in using those indicators to quantify and describe the phenomenon and to evaluate its economic impact.

  17. Relative Price Levels and Current Accounts: An Exploration

    Joshua Aizenman

    2008-12-01

    Full Text Available This paper studies the links between current accounts and relative price levels, finding that current account changes are associated with sizable future relative price levels effects. This is done in panel regressions of the Penn effect, adding a lagged current account/GDP and other explanatory variables. Higher GDP/ capita and a greater export share of manufacturing tend to mitigate the real exchange rate impact of lagged current accounts. Active management of current accounts may provide a powerful adjustment channel, mitigating the real exchange rate effects of volatile terms of trade, and may explain the growing proliferation of Sovereign Wealth Funds.

  18. Challenges to professionalism: Social accountability and global environmental change.

    Pearson, David; Walpole, Sarah; Barna, Stefi

    2015-01-01

    This article explores the concept of professionalism as it relates to social change and social accountability, and expands on them in the light of global environmental changes. Professionalism in medicine includes concepts of altruism, service, professional knowledge, self-regulation and autonomy. Current dialogues around social accountability suggest that medical schools should re-orientate their strategy and desired education, research and service outcomes to the health needs of the communities they serve.This article addresses the following questions: • How do we reconcile ideas of medical professionalism with the demands of creating a more equal, just, sustainable and socially inclusive society? • What new challenges do or will we face in relation to environmental degradation, biodiversity loss, ecosystem health and climate change? • How can medical schools best teach social and environmental responsiveness within a framework of professionalism? • How do medical schools ensure that tomorrow's doctors possess the knowledge, skills and attitude to adapt to the challenges they will face in future roles?We offer ideas about why and how medical educators can change, recommendations to strengthen the teaching of professionalism and social accountability and suggestions about the contribution of an emerging concept, that of "environmental accountability".

  19. Current Account Reversals and Persistency in Transition Regions

    Aristovnik, Aleksander

    2006-01-01

    The article investigates sharp reductions seen in current account deficits in transition countries in the 1992-2003 period. By using both descriptive statistical approaches as well as panel regression-based analysis the article focuses on three important aspects of these current account reversals: a) to examine those factors that might have triggered the reversals and to provide some insights into the current account adjustment process; b) to reveal some characteristics of persistent current ...

  20. Transient global amnesia: current perspectives

    Spiegel DR

    2017-10-01

    Full Text Available David R Spiegel, Justin Smith, Ryan R Wade, Nithya Cherukuru, Aneel Ursani, Yuliya Dobruskina, Taylor Crist, Robert F Busch, Rahim M Dhanani, Nicholas Dreyer Department of Psychiatry and Behavioral Sciences, Eastern Virginia Medical School, Norfolk, VA, USA Abstract: Transient global amnesia (TGA is a clinical syndrome characterized by the sudden onset of an extraordinarily large reduction of anterograde and a somewhat milder reduction of retrograde episodic long-term memory. Additionally, executive functions are described as diminished. Although it is suggested that various factors, such as migraine, focal ischemia, venous flow abnormalities, and epileptic phenomena, are involved in the pathophysiology and differential diagnosis of TGA, the factors triggering the emergence of these lesions are still elusive. Recent data suggest that the vulnerability of CA1 neurons to metabolic stress plays a pivotal part in the pathophysiological cascade, leading to an impairment of hippocampal function during TGA. In this review, we discuss clinical aspects, new imaging findings, and recent clinical–epidemiological data with regard to the phenotype, functional anatomy, and putative cellular mechanisms of TGA. Keywords: transient global amnesia, vascular, migraines, psychiatric

  1. Accountability for Early Childhood Education (Assessing Global Functioning).

    Cassel, Russell N.

    1995-01-01

    Discusses the pacing of learning activity, knowledge of progress in student learning, teacher role, accountability in learning, feedback on knowledge of success, the global functioning assessment concept, and the mother surrogate. (RS)

  2. The current account as a dynamic portfolio choice problem

    Didier, Tatiana; Lowenkron, Alexandre

    2009-01-01

    The current account can be understood as the outcome of investment decisions made by domestic and foreign investors. These decisions can be decomposed into a portfolio rebalancing and a portfolio growth component. This paper provides empirical evidence of the importance of portfolio rebalancing for the dynamics of the current account. The authors evaluate the predictions of a partial-equil...

  3. Current Account Adjustment: Some New Theory and Evidence

    Jiandong Ju; Shang-Jin Wei

    2007-01-01

    This paper aims to provide a theory of current account adjustment that generalizes the textbook version of the intertemporal approach to current account and places domestic labor market institutions at the center stage. In general, in response to a shock, an economy adjusts through a combination of a change in the composition of goods trade (i.e., intra-temporal trade channel) and a change in the current account (i.e., intertemporal trade channel). The more rigid the labor market, the slower ...

  4. 228 Empirical Analysis of Fiscal Policy Shocks and Current Account ...

    First Lady

    2013-01-28

    Jan 28, 2013 ... budget deficit on the current account balance in Nigeria but their claims and results are sketchy at ..... financial sector variables on Nigeria's CAB. The results ..... 08/60 (Washington: International Monetary Fund). Looney, R. E. ...

  5. Rebalancing; Evidence from Current Account Adjustment in Europe

    Ruben V Atoyan; Jonathan F Manning; Jesmin Rahman

    2013-01-01

    After the 2003-2007 economic boom, European countries with large pre-crisis current account imbalances are undergoing adjustments. Countries are adjusting at different paces and ways reflecting the source and magnitude of imbalances, availability of financing, competitiveness of the tradable sector and external environment. While emerging European countries with large pre-crisis imbalances and a fixed exchange rate regime have seen sharp current account adjustments and a rebound in growth, ad...

  6. ON THE SUSTAINABILITY OF CURRENT ACCOUNT DEFICITS IN CAMEROON

    Edouard T. Djeutem

    2013-04-01

    Full Text Available Two approaches are used to analyze the sustainability of the current account deficits of Cameroon in order to find out whether current economic policies are sound enough to guarantee the country’ s financial solvency. The first uses a structural procedure to compare current account deficits relative to an optimal benchmark using the Campbell-Shiller’s methodology. The second uses a reduced form approach to test for intertemporal budget constraint through cointegration tests between imports and exports plus net transfer payments on foreign obligations. Our results suggest that the current account imbalances for Cameroon based on data from the period 1970-2002 are “excessive” and the deficits are currently unsustainable.

  7. The dynamics of accounting terms in a globalized environment

    Fuertes-Olivera, Pedro A.; Nielsen, Sandro

    2014-01-01

    European accounting terminology is dynamic as term creation occurs on national, European Union and international levels. English is the lingua franca of accounting, which influences terminologies in other languages, usually through the work of translators, e.g. the translation of existing interna...... into Spanish; and the presence of novel metaphors in Spanish accounting. The data used in the discussion are taken from the accounting dictionaries, a collection of online dictionaries in three languages: Danish, English and Spanish.......European accounting terminology is dynamic as term creation occurs on national, European Union and international levels. English is the lingua franca of accounting, which influences terminologies in other languages, usually through the work of translators, e.g. the translation of existing...... international accounting standards. The combined influence of these forces is discussed in this chapter that explains the existence of a globalized trend towards a kind of cultural uniformity. This manifests itself in many ways, two of which are: the translation of English multiword accounting terms...

  8. Current Account and Real Exchange Rate Dynamics in Indonesia

    Firman Mochtar

    2015-07-01

    Full Text Available We analyze the role of both permanent and temporary factors in affecting the Indonesian current account and real exchange dynamics before and after 2000. Adopting Lee and Chinn (1998; 2006 approach as well as Chinn et al. (2007, two results stand out. First, we confirm that the behavior of the real exchange rate has altered since 2000. Identifications show that permanent shocks are the primary causes for the movement of the real exchange rate after 2000, while in the period before 2000, the Indonesian real exchange rate changes are characterized by greater dominance of temporary shocks. The apparent change in the real exchange rate behavior may be strongly justified by the implementation of free-floating exchange rate system since August 1997. Second, the shift of the real exchange rate behavior after 2000 does not necessarily affect the current account dynamics. Empirical evidence confirms that the variance of current account post 2000 remains largely due to temporary shocks. Albeit having increasing influence, permanent shocks have insignificant effect in explaining fluctuations of the current account. In this sense, the current account surplus after 2000 is attributed largely to nominal variables such as price increase, while the impact of productivity improvement is still limited.

  9. A concept in flux: questioning accountability in the context of global health cooperation.

    Bruen, Carlos; Brugha, Ruairí; Kageni, Angela; Wafula, Francis

    2014-12-09

    Accountability in global health is a commonly invoked though less commonly questioned concept. Critically reflecting on the concept and how it is put into practice, this paper focuses on the who, what, how, and where of accountability, mapping its defining features and considering them with respect to real-world circumstances. Changing dynamics in global health cooperation - such as the emergence of new health public-private partnerships and the formal inclusion of non-state actors in policy making processes - provides the backdrop to this discussion. Accountability is frequently reduced to one set of actors holding another to account. Changes in the global health landscape and in relations between actors have however made the practice of accountability more complex and contested. Currently undergoing a reframing process, participation and transparency have become core elements of a new accountability agenda alongside evaluation and redress or enforcement mechanisms. However, while accountability is about holding actors responsible for their actions, the mechanisms through which this might be done vary substantially and are far from politically neutral.Accountability in global health cooperation involves multipolar relationships between a large number of stakeholders with varying degrees of power and influence, where not all interests are realised in that relationship. Moreover, accountability differs across finance, programme and governance subfields, where each has its own set of policy processes, institutional structures, accountability relations and power asymmetries to contend with. With reference to the Global Fund to Fight HIV/AIDS, Tuberculosis and Malaria, this paper contributes to discussions on accountability by mapping out key elements of the concept and how it is put into practice, where different types of accountability battle for recognition and legitimacy. In mapping some defining features, accountability in global health cooperation is shown to be

  10. Contextualization and diversification. Current challenges Technologist training in accounting

    Fidel Andy Lucín-Preciado

    2017-07-01

    Full Text Available This paper addresses a topic of keen interest to those teachers who are responsible for training professionals in the accounting area whenever the current society is characterized by rapid changes acting on the system, affecting different ways to institutions and individuals. From this idea the objective is aimed to reflect on the current challenges of training professionals in accounting. The result is directed to perform some educational proposals that allow conceive the differences that occur in students and the current reality of the new productive matrix in Ecuador to structure the best training strategies in terms of achieving the skills required in professional alluded. The methodology is based primarily on observation, document review and interviews with experts.

  11. Improved oilfield GHG accounting using a global oilfield database

    Roberts, S.; Brandt, A. R.; Masnadi, M.

    2016-12-01

    The definition of oil is shifting in considerable ways. Conventional oil resources are declining as oil sands, heavy oils, and others emerge. Technological advances mean that these unconventional hydrocarbons are now viable resources. Meanwhile, scientific evidence is mounting that climate change is occurring. The oil sector is responsible for 35% of global greenhouse gas (GHG) emissions, but the climate impacts of these new unconventional oils are not well understood. As such, the Oil Climate Index (OCI) project has been an international effort to evaluate the total life-cycle environmental GHG emissions of different oil fields globally. Over the course of the first and second phases of the project, 30 and 75 global oil fields have been investigated, respectively. The 75 fields account for about 25% of global oil production. For the third phase of the project, it is aimed to expand the OCI to contain closing to 100% of global oil production; leading to the analysis of 8000 fields. To accomplish this, a robust database system is required to handle and manipulate the data. Therefore, the integration of the data into the computer science language SQL (Structured Query Language) was performed. The implementation of SQL allows users to process the data more efficiently than would be possible by using the previously established program (Microsoft Excel). Next, a graphic user interface (gui) was implemented, in the computer science language of C#, in order to make the data interactive; enabling people to update the database without prior knowledge of SQL being necessary.

  12. Act global, but think local: accountability at the frontlines.

    Freedman, Lynn P; Schaaf, Marta

    2013-11-01

    There is a worrying divergence between the way that sexual and reproductive health and rights problems and solutions are framed in advocacy at the global level and the complex reality that people experience in health services on the ground. An analysis of approaches to accountability used in advocacy at these different levels highlights the different assumptions at play as to how change happens. This paper makes the case for a reinvigorated approach to accountability that begins with the dynamics of power at the frontlines, where people encounter health providers and institutions. Conventional approaches to accountability avoid grappling with these dynamics, and as a result, many accountability efforts do not lead to transformative change. Implementation science and systems science are promising sources for fresh approaches, beginning with the understanding of health systems as complex adaptive systems embedded in the broader political dynamics of their societies. By drawing insights from disciplines such as political economy, ethnography, and organizational change management - and applying them creatively to the experience of people in health systems - the workings of power can begin to be uncovered and tackled, sharpening accountability towards those whose health and rights are at stake and generating meaningful change. Copyright © 2013 Reproductive Health Matters. Published by Elsevier Ltd. All rights reserved.

  13. A Commentary on "Contextualizing the Intermediate Financial Accounting Courses in the Global Financial Crisis"

    Adler, Ralph W.

    2011-01-01

    In their paper (Bloom and Webinger, 2011) the authors identify the multidisciplinary nature of accounting, in terms of how it influences and is influenced by other business disciplines, and suggests ways in which the current Global Financial Crisis (GFC) can be used as a potent teaching and learning device for both illustrating these…

  14. Current account dynamics with rule of thumb consumers

    Rodrigo M. Pereira

    2011-06-01

    Full Text Available In this paper the idea of rule of thumb consumption, in which some households do not behave according to the Permanent Income Hypothesis, is applied to a small open economy framework. A model of current account with rule of thumb individuals and habit formation is presented and estimated for five different countries. Two parameters of the model are of particular interest: the share of domestic income that accrues to rule of thumb individuals and the coefficient of habit formation. Using current account data, the results obtained here support the view that rule of thumb behavior plays a major role in the economy. Moreover, the estimated habit formation coefficients are mostly small and nonsignificant.

  15. The Current Account and the Interest Differential in Canada

    Martin Boileau; Michel Normandin

    2004-01-01

    For post-1975 Canadian data, we document the joint behavior of output, the current account, and the interest differential at the business cycle frequency. We also interpret the joint behavior using a simple small open economy model. Our simple model assumes that agents have access to world international financial markets, but face country-specific interest rate on their holdings of world assets. The interest differential depends negatively on the country’s net foreign asset position. We find ...

  16. Current Account Surpluses and the Interest Rate Island in Switzerland

    Paolo Mauro

    1995-01-01

    This paper describes some long-run aspects of the Swiss balance of payments, highlighting two macroeconomic phenomena that make Switzerland stand out among other countries: first, it has had a persistent current account surplus and the largest ratio of net foreign assets to GDP in the world; second, its real interest rates have been significantly lower than those of most other industrialized countries, earning it the label “interest rate island”. These two distinctive features may be related,...

  17. The Current G20 Taxation Agenda: Compliance, Accountability and Legitimacy

    Dries Lesage

    2014-11-01

    Full Text Available This article analyzes the recent G20 initiatives on taxation, more precisely on “base erosion and profit shifting” (BEPS in the area of corporate taxation and the new G20 norm of automatic exchange of information (AEoI with regard to foreign accounts. After having reflected on the special relationship between the G20 and the OECD, the discussion proceeds through the lens of compliance, accountability and legitimacy. In terms of compliance, the G20 is still in the phase of delivering as a group on recent promises with regard to global standard setting. Compliance to these standards by G20 member states (and third countries is expected to start in the coming years. As to accountability, the G20 and OECD already have ample experience with the peer-review process and public reporting on the G20/OECD standard of information exchange upon request. For AEoI and BEPS the OECD will be designated as the prime mechanism to monitor compliance as well. Both initiatives, which are attempts at universal governance, suffer from legitimacy issues, more precisely because the G20 and OECD exclude most developing countries. Moreover, the policy outputs are not necessarily adjusted to developing countries’ needs and interests. Since a few years, both G20 and OECD attempt to address this issue through institutional fixes, extensive consultations with developing countries and modifications at the level of content.

  18. GLOBAL FINANCIAL CRISIS n#8211; AN ACCOUNTING LITERATURE REVIEW AND OVERVIEW

    Toman Cristina

    2012-07-01

    Full Text Available Reflecting the magnitude of n#8220;financial crisisn#8221; in 2008, some academics started examining causal relationships between accounting and the crisis. The purpose of this article is to review the current state of academic research articles related to the global financial crisis that are published in ScienceDirect, Springerlink, Emerald and SSRN databases, in order to identify the trends and researchersn#8217; contributions and to analyze the interplay between the global financial crisis and the accounting. Although there are lots of articles about the current financial crisis, the number of academic articles that examine the relationship between accounting and the crisis are still few, but the research questions are increasing, more and more researchers becoming interested in this topic.

  19. From accounting convergence to accounting harmonization under the auspices of economic globalization

    Ana-Maria Mărculescu

    2012-01-01

    Full Text Available In the current international economic context is urgently needed more than ever a transparency of business information. This situation is caused by the fact that economic decisions are based on accounting information, and knowing the regional and international accounting rules is crucial to have a correct interpretation of the business connections in the world.The misleading barriers between the independent economic systems, local, national and others the same, have had throughout the history significant implications on the economic policies adopted in each of these systems. Liberalization of capital movements and workforce provides the premises of exploitation the existing opportunities (employment, savings, investments, so. in the technological and economic environments but also the fiscal and monetary models.

  20. Accounting for Government in the Global South: do Global Solutions Match Local Problems?

    Stewart Lawrence

    2009-06-01

    Full Text Available This paper examines the impact of globalised accounting and economic reforms on the public sectors of lessdeveloped countries. Our interest is in the international institutions that have been instrumental inintroducing common, global remedies which appear to be based on theoretical understandings as opposed toexperience of the effects of their interventions. A growing concern is being expressed about suchinterventions, but there is a sparcity of reports from the field. We argue that a re-think is required of type ofthe public sector financial management reforms which the international financial institutions and the nationalaid agencies have been promoting across the Global South for the last decade or so.

  1. CURRENT ACCOUNT DEFICIT AND ECONOMIC GROWTH IN ARMENIA

    Arus Tunian

    2015-07-01

    Full Text Available The article is devoted to the study of the problem of economic growth in Armenia. It is identified the nature of the balance of payments of the country, indicating a net debtor position, which leads to inherent deterioration of the international investment position. A small open economy of Armenia moves to a new phase of development, in the frame of the integration processes within the Customs Union and the Eurasian Economic Union of Russia, Belarus and Kazakhstan. One of the main characteristics of the Armenian economy vulnerability remains a negative balance in foreign trade, which continues to grow, despite the export growth. Economic growth is provided, as before, mostly due to the sale of raw materials - non-ferrous metals and metal ores, both in the primary as well as in the previous preprocessing. Estimating the econometric VAR models revealed that the negative current account impacts on GDP growth negatively.

  2. Global Ocean Currents Database (GOCD) (NCEI Accession 0093183)

    National Oceanic and Atmospheric Administration, Department of Commerce — The Global Ocean Currents Database (GOCD) is a collection of quality controlled ocean current measurements such as observed current direction and speed obtained from...

  3. 47 CFR 32.4000 - Current accounts and notes payable.

    2010-10-01

    ... traffic settlements, material and supplies, repairs to telecommunications plant, matured rents, and... include amounts of taxes payable that have been withheld from employees' salaries. (2) Accounts payable...

  4. 75 FR 10317 - DHL Global Forwarding, A Subsidiary of DP DHL, Finance and Accounting Divisions, Including...

    2010-03-05

    ...,857B; TA-W-70,857C; TA-W-70,857D] DHL Global Forwarding, A Subsidiary of DP DHL, Finance and Accounting... Global Forwarding, A Subsidiary of DP DHL, Finance and Accounting Divisions, Including Workers Whose... Subsidiary of DP DHL Finance and Accounting Divisions, Including Workers Whose Wages Are Reported to Danzas...

  5. Global Account Management for Sales Organization in Multinational Companies

    Canegrati, Tino

    2009-01-01

    A Global Company is not just a Multinational Company, but on top it has developed an organizational structure, an overall governance and a set of operational decision making processes which allow running a significant percentage of business processes as a unique body across borders. Successful Global Companies have a clear setup and governance of local versus centralized decision making processes, as well as budget ownership. Corporations focused on global opportunities need to re-think their...

  6. Accountability and opposition to globalization in international assemblies

    De Wilde, Pieter; Junk, Wiebke Marie; Palmtag, Tabea

    2016-01-01

    Advocates of a global democratic parliament have expressed hopes that this would not only legitimize global governance in procedural terms, but also bring about more cosmopolitan policies. They point to the European Parliament as an example of a successful real existing democratic parliament beyo...

  7. The Current G20 Taxation Agenda: Compliance, Accountability and Legitimacy

    Dries Lesage

    2014-01-01

    This article analyzes the recent G20 initiatives on taxation, more precisely on “base erosion and profit shifting” (BEPS) in the area of corporate taxation and the new G20 norm of automatic exchange of information (AEoI) with regard to foreign accounts. After having reflected on the special relationship between the G20 and the OECD, the discussion proceeds through the lens of compliance, accountability and legitimacy. In terms of compliance, the G20 is still in the phase of delivering as a gr...

  8. Pathways to Accountability in the Global Land Rush: Lessons from ...

    Research suggests that media reports have over-estimated the scale of land ... land acquisitions (LSLAs) are also associated with negative impacts on local ... each country's pilot sites, researchers will test legal and social accountability tools.

  9. Pathways to Accountability in the Global Land Rush: Lessons from ...

    Research suggests that media reports have over-estimated the scale of land ... for agricultural development, large-scale land acquisitions (LSLAs) are also ... In each country's pilot sites, researchers will test legal and social accountability tools.

  10. Ageing and the current account; simulations for the Netherlands

    L.J.H. Bettendorf (Leon); T. Knaap

    2003-01-01

    textabstractThe ageing baby-boom generations in the OECD economies will have an impact on the global supply and demand of capital over the next decades. The size and direction of this impact have been the subject of much research, which we survey. We study the effects of alternative interest rate

  11. Intervals of confidence: Uncertain accounts of global hunger

    Yates-Doerr, E.

    2015-01-01

    Global health policy experts tend to organize hunger through scales of ‘the individual’, ‘the community’ and ‘the global’. This organization configures hunger as a discrete, measurable object to be scaled up or down with mathematical certainty. This article offers a counter to this approach, using

  12. New Challenges of Contingency Theory in Management Accounting System, in Terms of Global Economic Crisis

    Ene Dumitru

    2010-01-01

    This paper aims to answer the question: 1. The contingency theory can be a source of improvement in management accounting research ,in terms of global economic crisis?’’ 2. Can be Contingency factors a bridge between organizational theories and management accounting? Research purpose: -The contingency theory can be a source of improvement in management accounting research, in terms of global economic crises; -Contingency factors can be a bridge between organizational theories and management a...

  13. Towards accounting for dissolved iron speciation in global ocean models

    A. Tagliabue

    2011-10-01

    Full Text Available The trace metal iron (Fe is now routinely included in state-of-the-art ocean general circulation and biogeochemistry models (OGCBMs because of its key role as a limiting nutrient in regions of the world ocean important for carbon cycling and air-sea CO2 exchange. However, the complexities of the seawater Fe cycle, which impact its speciation and bioavailability, are simplified in such OGCBMs due to gaps in understanding and to avoid high computational costs. In a similar fashion to inorganic carbon speciation, we outline a means by which the complex speciation of Fe can be included in global OGCBMs in a reasonably cost-effective manner. We construct an Fe speciation model based on hypothesised relationships between rate constants and environmental variables (temperature, light, oxygen, pH, salinity and assumptions regarding the binding strengths of Fe complexing organic ligands and test hypotheses regarding their distributions. As a result, we find that the global distribution of different Fe species is tightly controlled by spatio-temporal environmental variability and the distribution of Fe binding ligands. Impacts on bioavailable Fe are highly sensitive to assumptions regarding which Fe species are bioavailable and how those species vary in space and time. When forced by representations of future ocean circulation and climate we find large changes to the speciation of Fe governed by pH mediated changes to redox kinetics. We speculate that these changes may exert selective pressure on phytoplankton Fe uptake strategies in the future ocean. In future work, more information on the sources and sinks of ocean Fe ligands, their bioavailability, the cycling of colloidal Fe species and kinetics of Fe-surface coordination reactions would be invaluable. We hope our modeling approach can provide a means by which new observations of Fe speciation can be tested against hypotheses of the processes present in governing the ocean Fe cycle in an

  14. PERFORMANCE DETERMINANTS OF PARTICIPATION BANKS: THE ROLE OF SPECIAL CURRENT ACCOUNTS

    Yusuf DINÇ

    2017-02-01

    Full Text Available Participation banks collect participation funds for credit allocation by participation accounts and special current accounts as main function. Profit or loss offered to participation accounts on base of participation share ratio while special current accounts are considered as cost-free resources. Participation funds are used in the models that analyze participation banks’ performance. Although participation fund types are not considered as variables also special current accounts. This research brings suggestions for the variables for performance analysis of participation banks for further researches.

  15. The information content of KOF indicators on Swiss current account data revisions

    Sturm, Jan-Egbert; Jacobs, Jan P.A.M.

    2008-01-01

    This paper analyses revisions of Swiss current account data, taking into account the actual data revision process and the implied types of revisions. In addition we investigate whether the first release of current account data can be improved upon by the use of survey results as gathered by the KOF Swiss Economic Institute, ETH Zurich. An answer in the affirmative indicates that it is possible to improve first releases and thereby enhance the current assessment of the Swiss economy.

  16. Global fate of POPs: Current and future research directions

    Lohmann, Rainer; Breivik, Knut; Dachs, Jordi; Muir, Derek

    2007-01-01

    For legacy and emerging persistent organic pollutants (POPs), surprisingly little is still known in quantitative terms about their global sources and emissions. Atmospheric transport has been identified as the key global dispersal mechanism for most legacy POPs. In contrast, transport by ocean currents may prove to be the main transport route for many polar, emerging POPs. This is linked to the POPs' intrinsic physico-chemical properties, as exemplified by the different fate of hexachlorocyclohexanes in the Arctic. Similarly, our current understanding of POPs' global transport and fate remains sketchy. The importance of organic carbon and global temperature differences have been accepted as key drivers of POPs' global distribution. However, future research will need to understand the various biogeochemical and geophysical cycles under anthropogenic pressures to be able to understand and predict the global fate of POPs accurately. - Future studies into the global fate of POPs will need to pay more attention to the various biogeochemical and anthropogenic cycles to better understand emissions, transport and sinks

  17. Global fate of POPs: Current and future research directions

    Lohmann, Rainer [Graduate School of Oceanography, University of Rhode Island, Narragansett, RI 02882-1197 (United States)], E-mail: lohmann@gso.uri.edu; Breivik, Knut [Norwegian Institute for Air Research, PO Box 100, NO-2027 Kjeller (Norway); University of Oslo, Department of Chemistry, PO Box 1033, NO-0315 Oslo (Norway); Dachs, Jordi [Department of Environmental Chemistry, Institute of Chemical and Environmental Research (IIQAB-CSIC), Jordi Girona 18-26, Barcelona 08034 (Spain); Muir, Derek [Aquatic Ecosystem Protection Research Division, Environment Canada, 867 Lakeshore Road, Burlington, ON L7R4A6 (Canada)

    2007-11-15

    For legacy and emerging persistent organic pollutants (POPs), surprisingly little is still known in quantitative terms about their global sources and emissions. Atmospheric transport has been identified as the key global dispersal mechanism for most legacy POPs. In contrast, transport by ocean currents may prove to be the main transport route for many polar, emerging POPs. This is linked to the POPs' intrinsic physico-chemical properties, as exemplified by the different fate of hexachlorocyclohexanes in the Arctic. Similarly, our current understanding of POPs' global transport and fate remains sketchy. The importance of organic carbon and global temperature differences have been accepted as key drivers of POPs' global distribution. However, future research will need to understand the various biogeochemical and geophysical cycles under anthropogenic pressures to be able to understand and predict the global fate of POPs accurately. - Future studies into the global fate of POPs will need to pay more attention to the various biogeochemical and anthropogenic cycles to better understand emissions, transport and sinks.

  18. Turkey’s Current Account Deficit Problem and Its Effects on the European Union Accession

    Osman Zekayi Orhan

    2014-06-01

    Full Text Available In developing countries, long-term current account deficits may cause serious problems in the economy. Turkey's current account deficit and the financing of this deficit is one of the most widely debated issues in recent years. There are two different views about the emergence of the current account deficit. According to the first view, the current account deficit is due to the increase in demand created by economic growth after the 2001 crisis. According to the other opinion, this deficit is a result of an overvalued domestic currency, which is created by high interest rates accelerating the flow of short-term speculative capital. Since the current account deficit is financed with debt, the increasing external debt of the country is threatening the future of the economy. In this study, firstly the current account deficit problem in Turkey and the factors affecting the current operations which play an important role in financing the short-term capital movements are explained. Secondly, the policies to ensure the current account balance are defined. Finally the effects of the current account deficit problem on the European Union accession is discussed.

  19. The unstable core of global finance: contingent valuation and governance of international accounting standards

    Mügge, D.; Stellinga, B.

    2015-01-01

    Accounting standards are the foundations of the financial regulatory edifice, and global financial governance is no more stable than the asset valuations that feed it. Yet for two decades and up to this day, no international accounting rule for financial instruments - the bulk of banks' balance

  20. A Commentary on "Contextualizing the Intermediate Financial Accounting Courses in the Financial Global Crisis"

    Woods, Margaret

    2011-01-01

    The breadth of issues raised by the ongoing global financial crisis (GFC) has made accounting education potentially very exciting of late, particularly in the fields of financial reporting and auditing. Students can find it difficult to engage with the conceptual principles that underpin accounting regulation and it can be challenging for the…

  1. From Risks to Shared Value? Corporate Strategies in Building a Global Water Accounting and Disclosure Regime

    Marco A. Daniel

    2012-10-01

    Full Text Available The current debate on water accounting and accountability among transnational actors such as corporations and NGOs is likely to contribute to the emergence of a global water governance regime. Corporations within the food and beverage sector (F-B are especially vulnerable to water risks; therefore, in this article we analyse motivations and strategies of the major F-B corporations participating in the debate and developing different water accounting, disclosure and risk-assessment tools. Neo-institutionalism and neo-Gramscian regime theory provide the basis for our framework to analyse the discursive, material and organisational corporate water strategies. Findings based on an analysis of the chosen F-B corporations’ sustainability reports and interviews with key informants suggest that the corporations share similar goals and values with regard to the emerging regime. They seek a standardisation that is practical and supportive in improving their water efficiency and communication with stakeholders. This indicates that some harmonisation has taken place over time and new actors have been pursuing the path of the pioneering companies, but the lead corporations are also differentiating their strategies, thus engaging in hegemonic positioning. However, so far the plethora of NGO-driven accountability initiatives and tools has fragmented the field more than 'war of position' amongst the corporations. Furthermore, several companies claim to have proceeded from internal water-risk management to reducing risks throughout their value chains and watersheds. As a result they are 'creating shared value' with stakeholders, and potentially manifesting an emergent paradigm that goes beyond a private regime framework. Nevertheless, in the absence of verification schemes, questions of sustainability and legitimacy of such actions on the ground prevail and remain a topic for further research.

  2. Harmonization of accounting in the process of globalization of economic activities

    Floarea Georgescu

    2014-03-01

    Full Text Available Abstract. Once with the Romania adhering at the European Union the public accounting system was transformed and adapted according to the requirements imposed by the international public sector accounting standards (IPSAS.This fact had imposed the appearance of legislative norms and provisions adapted to the actual requirements, by taking into account the growing and complex level of economic activities where the irreversible process of globalization takes place. The changes due to the economic politics, especially the new configuration of the international economic relations, relations characterized by an intense and irreversible process of globalization, have conducted to the implementation of a unitary and uniform legislation, particularly for the member states of EU. The accounting reform has begun through the harmonization of legislation according to the requirements and provisions of International Accounting Standards and European Directives.  The ampleness and the rapid rhythm of informational society’s development have implicitly leaded to the development of accounting information’s importance and dimension. The decisive role of the accounting information had conducted to the accentuated growth of the interest, manifested at all informational society’s level, from the development of activities in financial and economical domain point of view. The accounting normalization process imposed the development of norms and provisions necessary to the drawing up of accounting documents, by defying methods and a specialized terminology, applied in the activity of entities and accounting specialists.

  3. Epidemiological accountability: philanthropists, global health and the audit of saving lives

    Reubi, David

    2018-01-01

    Abstract There have been concerns about the recent private turn and re-emergence of philanthropies in world health, with many worrying about philanthropies’ perceived lack of transparency and accountability. In contrast, I argue that while the private turn might have led to a decline in democratic or public accountability, it did not bring an end to all forms of accountability. Specifically, I suggest that philanthropists’ involvement in global health has led to the spread of another, new form of accountability: epidemiological accountability. The latter is a combination of two regimes of expertise and practices hitherto kept separate: audit and epidemiology. To substantiate this argument, I draw on my research on the Bloomberg Initiative – a global effort to reduce tobacco use spearheaded by the Bloomberg and Gates foundations. PMID:29805316

  4. Are Current Accounts of Asian Economies Mean-reverting?: Nonlinear Unit Root Test Approach

    Bonghan Kim

    2005-12-01

    Full Text Available This paper tests the mean reverting property of current account in the financial crisis-affected 5 counties of southeast Asia using nonlinear unit root tests of Park and shintani(2004. Our approach is based on the idea that a conventional unit root test has lower power in detecting the nonlinear mean reverting behavior if the current account follows a nonlinear mean reversion process. We obtained following empirical results. First, for the pre-crisis period (1981Q1-1996Q4, the current accounts of Indonesia, Malaysia and Philippines are mean-reverting but those of Korea and Thailand are not mean-reverting. Second, for the full sample period (1981Q1-2003Q4, the ADF test fails to reject the unit root of the current account in all countries except Philippines. However, unit root is rejected in favor of nonlinear mean reversion except Thailand. This nonlinear unit root test result implies that crisis-affected Asian countries except Thailand have sustainable paths of current accounts. Third, when the current accounts of East Asian countries are nonlinear mean-reverting, the mean reverting process can be well described by the ESTAR model, instead of the DTAR or DLSTAR model. The nonlinear unit root test results imply smooth nonlinear mean-reversion behaviors of East Asian current accounts. Finally, the shape of estimated impulse response functions becomes steeper as the size of shock increases, which is the very characteristic of the nonlinear process.

  5. The Effect of the Global Financial Crisis and the Sovereign Debt Crisis on Public Sector Accounting: A Contextual Analysis

    Emmanuel Igbawase Abanyam; Paul Aondona Angahar

    2015-01-01

    This paper examines the effect of global financial crisis and the sovereign debt crisis on public sector accounting. The global financial crisis and sovereign debt crisis were contextually analysed bringing out clearly its effect on public sector accounting which include accounting issues related to public sector intervention, accounting for recapitalization of investment, accounting for fiscal support, accounting for financial guarantees. The paper found out that, the unresolved fiscal and d...

  6. Is Current Account of Turkey Sustainable ? Evidence from Nonlinear Unit Root Tests

    Serkan Taştan

    2015-09-01

    Full Text Available In this paper, current account sustainability of Turkey is analyzed in a nonlinear framework. Various nonlinear unit root tests have been used to test for structural break, sign and size nonlinearity. We have tested structural break and size nonlinearity separately and structural break-sign and size-sign nonlinearities simultaneously. Only considering the size nonlinearity, we have found that the current account of Turkey is sustainable. Thus, the size nonlinearity, in other words the speed of reversion to equilibrium, is essential for the current account sustainability of Turkey. We have also found that the speed of adjustment towards equilibrium is symmetric, while considering size and sign nonlinearities simultaneously.

  7. Global Access to Safe Water: Accounting for Water Quality and the Resulting Impact on MDG Progress

    Joe LoBuglio

    2012-03-01

    Full Text Available Monitoring of progress towards the Millennium Development Goal (MDG drinking water target relies on classification of water sources as “improved” or “unimproved” as an indicator for water safety. We adjust the current Joint Monitoring Programme (JMP estimate by accounting for microbial water quality and sanitary risk using the only-nationally representative water quality data currently available, that from the WHO and UNICEF “Rapid Assessment of Drinking Water Quality”. A principal components analysis (PCA of national environmental and development indicators was used to create models that predicted, for most countries, the proportions of piped and of other-improved water supplies that are faecally contaminated; and of these sources, the proportions that lack basic sanitary protection against contamination. We estimate that 1.8 billion people (28% of the global population used unsafe water in 2010. The 2010 JMP estimate is that 783 million people (11% use unimproved sources. Our estimates revise the 1990 baseline from 23% to 37%, and the target from 12% to 18%, resulting in a shortfall of 10% of the global population towards the MDG target in 2010. In contrast, using the indicator “use of an improved source” suggests that the MDG target for drinking-water has already been achieved. We estimate that an additional 1.2 billion (18% use water from sources or systems with significant sanitary risks. While our estimate is imprecise, the magnitude of the estimate and the health and development implications suggest that greater attention is needed to better understand and manage drinking water safety.

  8. Global Access to Safe Water: Accounting for Water Quality and the Resulting Impact on MDG Progress

    Onda, Kyle; LoBuglio, Joe; Bartram, Jamie

    2012-01-01

    Monitoring of progress towards the Millennium Development Goal (MDG) drinking water target relies on classification of water sources as “improved” or “unimproved” as an indicator for water safety. We adjust the current Joint Monitoring Programme (JMP) estimate by accounting for microbial water quality and sanitary risk using the only-nationally representative water quality data currently available, that from the WHO and UNICEF “Rapid Assessment of Drinking Water Quality”. A principal components analysis (PCA) of national environmental and development indicators was used to create models that predicted, for most countries, the proportions of piped and of other-improved water supplies that are faecally contaminated; and of these sources, the proportions that lack basic sanitary protection against contamination. We estimate that 1.8 billion people (28% of the global population) used unsafe water in 2010. The 2010 JMP estimate is that 783 million people (11%) use unimproved sources. Our estimates revise the 1990 baseline from 23% to 37%, and the target from 12% to 18%, resulting in a shortfall of 10% of the global population towards the MDG target in 2010. In contrast, using the indicator “use of an improved source” suggests that the MDG target for drinking-water has already been achieved. We estimate that an additional 1.2 billion (18%) use water from sources or systems with significant sanitary risks. While our estimate is imprecise, the magnitude of the estimate and the health and development implications suggest that greater attention is needed to better understand and manage drinking water safety. PMID:22690170

  9. The Structural Relationship between Current and Capital Account Balance in India: A Time Series Analysis

    Chakraborty, Debashis; Mukherjee, Jaydeep; Sinha, Tanaya

    2010-01-01

    The long run relationship between current account balance (CAB) and capital account balance (KAB) and the repercussions of capital account convertibility (KAC) on growth process of a country is a much debated issue. In particular, in the aftermath of the Southeast Asian crisis, the limitation of the liberal capital regime for a developing country like India is often highlighted in the literature. However, the probable impact of introducing KAC on CAB in India generally is discussed theoretica...

  10. Social responsibility standards and global environmental accountability : a developing country perspective

    Bhanu Murthy, K.V.

    2007-01-01

    This paper argues that accountability, responsibility and governance go hand in hand. Evolving standards is a part of governance. Unless such a global perspective is adopted “Social Responsibility and the implications for Developing Countries”, which is the theme for this workshop, cannot be unraveled. The purpose of this paper is to highlight how Social Responsibility Standards and their relation to environmental sustainability cannot be addressed without relating it to Global Environmental ...

  11. Global pyrogeography: the current and future distribution of wildfire.

    Meg A Krawchuk

    Full Text Available Climate change is expected to alter the geographic distribution of wildfire, a complex abiotic process that responds to a variety of spatial and environmental gradients. How future climate change may alter global wildfire activity, however, is still largely unknown. As a first step to quantifying potential change in global wildfire, we present a multivariate quantification of environmental drivers for the observed, current distribution of vegetation fires using statistical models of the relationship between fire activity and resources to burn, climate conditions, human influence, and lightning flash rates at a coarse spatiotemporal resolution (100 km, over one decade. We then demonstrate how these statistical models can be used to project future changes in global fire patterns, highlighting regional hotspots of change in fire probabilities under future climate conditions as simulated by a global climate model. Based on current conditions, our results illustrate how the availability of resources to burn and climate conditions conducive to combustion jointly determine why some parts of the world are fire-prone and others are fire-free. In contrast to any expectation that global warming should necessarily result in more fire, we find that regional increases in fire probabilities may be counter-balanced by decreases at other locations, due to the interplay of temperature and precipitation variables. Despite this net balance, our models predict substantial invasion and retreat of fire across large portions of the globe. These changes could have important effects on terrestrial ecosystems since alteration in fire activity may occur quite rapidly, generating ever more complex environmental challenges for species dispersing and adjusting to new climate conditions. Our findings highlight the potential for widespread impacts of climate change on wildfire, suggesting severely altered fire regimes and the need for more explicit inclusion of fire in research

  12. Global pyrogeography: the current and future distribution of wildfire.

    Krawchuk, Meg A; Moritz, Max A; Parisien, Marc-André; Van Dorn, Jeff; Hayhoe, Katharine

    2009-01-01

    Climate change is expected to alter the geographic distribution of wildfire, a complex abiotic process that responds to a variety of spatial and environmental gradients. How future climate change may alter global wildfire activity, however, is still largely unknown. As a first step to quantifying potential change in global wildfire, we present a multivariate quantification of environmental drivers for the observed, current distribution of vegetation fires using statistical models of the relationship between fire activity and resources to burn, climate conditions, human influence, and lightning flash rates at a coarse spatiotemporal resolution (100 km, over one decade). We then demonstrate how these statistical models can be used to project future changes in global fire patterns, highlighting regional hotspots of change in fire probabilities under future climate conditions as simulated by a global climate model. Based on current conditions, our results illustrate how the availability of resources to burn and climate conditions conducive to combustion jointly determine why some parts of the world are fire-prone and others are fire-free. In contrast to any expectation that global warming should necessarily result in more fire, we find that regional increases in fire probabilities may be counter-balanced by decreases at other locations, due to the interplay of temperature and precipitation variables. Despite this net balance, our models predict substantial invasion and retreat of fire across large portions of the globe. These changes could have important effects on terrestrial ecosystems since alteration in fire activity may occur quite rapidly, generating ever more complex environmental challenges for species dispersing and adjusting to new climate conditions. Our findings highlight the potential for widespread impacts of climate change on wildfire, suggesting severely altered fire regimes and the need for more explicit inclusion of fire in research on global

  13. Comment on 'Current Budget of the Atmospheric Electric Global Circuit'

    Driscoll, Kevin T.; Blakeslee, Richard J.

    1996-01-01

    In this paper, three major issues relevant to Kasemir's new model will be addressed. The first concerns Kasemir's assertion that there are significant differences between the potentials associated with the new model and the conventional model. A recalculation of these potentials reveals that both models provide equivalent results for the potential difference between the Earth and ionosphere. The second issue to be addressed is Kasemir's assertion that discrepancies in the electric potentials associated with both models can be attributed to modeling the Earth as a sphere, instead of as a planar surface. A simple analytical comparison will demonstrate that differences in the equations for the potentials of the atmosphere derived with a spherical and a planar Earth are negligible for applications to global current flow. Finally, the third issue to be discussed is Kasemir's claim that numerous aspects of the conventional model are incorrect, including the role of the ionosphere in global current flow as well as the significance of cloud-to-ground lightning in supplying charge to the global circuit. In order to refute these misconceptions, it will be shown that these aspects related to the flow of charge in the atmosphere are accurately described by the conventional model of the global circuit.

  14. Global patterns of current and future road infrastructure

    Meijer, Johan R.; Huijbregts, Mark A. J.; Schotten, Kees C. G. J.; Schipper, Aafke M.

    2018-06-01

    Georeferenced information on road infrastructure is essential for spatial planning, socio-economic assessments and environmental impact analyses. Yet current global road maps are typically outdated or characterized by spatial bias in coverage. In the Global Roads Inventory Project we gathered, harmonized and integrated nearly 60 geospatial datasets on road infrastructure into a global roads dataset. The resulting dataset covers 222 countries and includes over 21 million km of roads, which is two to three times the total length in the currently best available country-based global roads datasets. We then related total road length per country to country area, population density, GDP and OECD membership, resulting in a regression model with adjusted R 2 of 0.90, and found that that the highest road densities are associated with densely populated and wealthier countries. Applying our regression model to future population densities and GDP estimates from the Shared Socioeconomic Pathway (SSP) scenarios, we obtained a tentative estimate of 3.0–4.7 million km additional road length for the year 2050. Large increases in road length were projected for developing nations in some of the world’s last remaining wilderness areas, such as the Amazon, the Congo basin and New Guinea. This highlights the need for accurate spatial road datasets to underpin strategic spatial planning in order to reduce the impacts of roads in remaining pristine ecosystems.

  15. Critical current oscillations in superconductor-ferromagnet-superconductor structure taking into account s-d scattering

    Vedyaev, A.V.; Ryzhanova, N.V.; Pugach, N.G.

    2007-01-01

    One calculated the critical current in the Josephson contact with the transition metal slightly ferromagnetic alloy interlayer. One solved the Gorkov equations taking into account s-d-scattering in a ferromagnet. The account of the mentioned scattering breaking down the Cooper pairs is shown to enable to ensure the conformity with the experiment [ru

  16. An Examination of U.S. AACSB International Accounting-Accredited Schools to Determine Global Travel Experience Requirements in Accounting Masters Programs

    Taylor, Susan Lee; Finley, Jane B.

    2010-01-01

    The authors report on the extent to which U.S. graduate accounting programs accredited by the Association to Advance Collegiate Schools of Business have included some type of global travel experience in their graduate accounting curriculum. The authors contacted 137 member schools offering accounting masters degrees. Only one school required an…

  17. Global precedence effects account for individual differences in both face and object recognition performance

    Gerlach, Christian; Starrfelt, Randi

    2018-01-01

    examine whether global precedence effects, measured by means of non-face stimuli in Navon's paradigm, can also account for individual differences in face recognition and, if so, whether the effect is of similar magnitude for faces and objects. We find evidence that global precedence effects facilitate...... both face and object recognition, and to a similar extent. Our results suggest that both face and object recognition are characterized by a coarse-to-fine temporal dynamic, where global shape information is derived prior to local shape information, and that the efficiency of face and object recognition...

  18. Estimating current and future global urban domestic material consumption

    Baynes, Timothy Malcolm; Kaviti Musango, Josephine

    2018-06-01

    Urban material resource requirements are significant at the global level and these are expected to expand with future urban population growth. However, there are no global scale studies on the future material consumption of urban areas. This paper provides estimates of global urban domestic material consumption (DMC) in 2050 using three approaches based on: current gross statistics; a regression model; and a transition theoretic logistic model. All methods use UN urban population projections and assume a simple ‘business-as-usual’ scenario wherein historical aggregate trends in income and material flow continue into the future. A collation of data for 152 cities provided a year 2000 world average DMC/capita estimate, 12 tons/person/year (±22%), which we combined with UN population projections to produce a first-order estimation of urban DMC at 2050 of ~73 billion tons/year (±22%). Urban DMC/capita was found to be significantly correlated (R 2 > 0.9) to urban GDP/capita and area per person through a power law relation used to obtain a second estimate of 106 billion tons (±33%) in 2050. The inelastic exponent of the power law indicates a global tendency for relative decoupling of direct urban material consumption with increasing income. These estimates are global and influenced by the current proportion of developed-world cities in the global population of cities (and in our sample data). A third method employed a logistic model of transitions in urban DMC/capita with regional resolution. This method estimated global urban DMC to rise from approximately 40 billion tons/year in 2010 to ~90 billion tons/year in 2050 (modelled range: 66–111 billion tons/year). DMC/capita across different regions was estimated to converge from a range of 5–27 tons/person/year in the year 2000 to around 8–17 tons/person/year in 2050. The urban population does not increase proportionally during this period and thus the global average DMC/capita increases from ~12 to ~14 tons

  19. The Global Geostationary Wildfire ABBA: Current Implementation and Future Plans

    Prins, E.; Schmidt, C. C.; Hoffman, J.; Brunner, J.; Hyer, E. J.; Reid, J. S.

    2012-12-01

    The Wild Fire Automated Biomass Burning Algorithm (WF_ABBA), developed at the Cooperative Institute for Meteorological Satellite Studies (CIMSS), has a long legacy of operational near real-time wildfire detection and characterization in the Western Hemisphere. The first phase of the global geostationary WF_ABBA was made operational at NOAA NESDIS in 2009 and currently includes diurnal active fire monitoring from GOES-East, GOES-South America, GOES-West, Meteosat-9 and MTSAT-1R/-2. This allows for near global active fire monitoring with coverage of Europe, Africa, Southeast Asia and the Western Pacific utilizing distinct geostationary sensors and a consistent algorithm. Version 6.5.006 of the WF_ABBA was specifically designed to address the capabilities and limitations of diverse geostationary sensors and requests from the global fire monitoring and user community. This presentation will provide an overview of version 6.5.006 of the global WF_ABBA fire product including the new fire and opaque cloud mask and associated metadata. We will demonstrate the WF_ABBA showing examples from around the globe with a focus on the capabilities and plans for integrating new geostationary platforms with coverage of Eastern Europe and Asia (INSAT-3D, Korean COMS, Russian GOMS Elektro-L MSU-GS). We are also preparing for future fire monitoring in the Western Hemisphere, Europe, and Africa utilizing the next generation GOES-R Imager and Meteosat Third Generation Flexible Combined Imager (MTG - FCI). The goal is to create a globally consistent long-term fire product utilizing the capabilities of each of these unique operational systems and a common fire detection algorithm. On an international level, development of a global geostationary fire monitoring system is supported by the IGOS GOFC/GOLD Fire Implementation Team. This work also generally supports Committee on Earth Observation Satellites (CEOS) activities and the Group on Earth Observations (GEO).

  20. Achieving Globalization of AACSB Accounting Programs with Faculty-Led Study Abroad Education

    Meier, Heidi Hylton; Smith, Deborah Drummond

    2016-01-01

    This paper is motivated by recommendations from the American Assembly of Collegiate Schools of Business (AACSB), the Pathways Commission, and NAFSA: Association of International Educators to increase global exposure in the accounting curriculum. Some schools have responded to these demands by offering short-duration, faculty-led, study abroad…

  1. Recycling of glass: accounting of greenhouse gases and global warming contributions

    Larsen, Anna Warberg; Merrild, Hanna Kristina; Christensen, Thomas Højlund

    2009-01-01

    -wash facility (combustion of fuels) as well as indirect downstream activities in terms of using the recovered glass waste in other industries and, thereby, avoiding emissions from conventional production. The GHG accounting was presented as aggregated global warming factors (GWFs) for the direct and indirect...

  2. A Commentary on "Contextualising the Intermediate Financial Accounting Courses in the Global Financial Crisis"

    Marzo, Giuseppe

    2011-01-01

    In response to Bloom and Webinger (2011), this article examines the basic idea that the Bloom and Webinger article promotes: the integration of global financial crisis (GFC) topics within accounting courses, the way in which this idea can be implemented, and the way a class can be stimulated in order to encourage higher participation in both the…

  3. Contextualizing the Intermediate Financial Accounting Courses in the Global Financial Crisis

    Bloom, Robert; Webinger, Mariah

    2011-01-01

    This paper represents an attempt to incorporate concepts and issues stemming from the global financial crisis (GFC) into the typical Intermediate Accounting, two-course sequence as taught in North American colleges and universities. The teaching approach which the authors advocate embeds the GFC throughout these courses. The main expected outcome…

  4. THE GLOBALIZATION OF THE WORLD ECONOMY AND ITS IMPACT ON THE DEVELOPMENT OF ACCOUNTING REPORTS IN UKRAINE

    Mihail PRODANCIUK

    2013-12-01

    Full Text Available The article explains the impact of the globalization processes in Ukraine's economy on the development of accounting reports systems. Also described is the essence of harmonization and standardization of accounting reports and financial reports. There are four scientific positions known that characterize standardization records worldwide. There are submitted proposals regarding accounting reports regulation in Ukraine in terms of economic globalization.

  5. The Current Global Financial Crisis 2008-2012

    Albulena Shala

    2013-12-01

    Full Text Available The current global financial crisis is considered as one of the biggest crises after the crisis of the years of 30’s. The global financial crisis has affected all countries including developed and developing ones. It also has affected all the industries. Population with the low-income faced the greatest consequences. The last hope for the survival of the market economy was to undertake important steps for the nationalization of bankrupted banks and companies, thereby developing policies for the preservation of jobs. Through this analysis, we have included briefly some of the development followed the period of 2008 and onwards. A summary of statistics for some important economic indicators such as employment, exporting and importing is covered in this study as well.

  6. Global panorama of energy access: Current situation, challenges and outlook

    Galichon, Ines; Lacroix, Olivier; Wiedmer, Damien

    2014-07-15

    Globally 1.3 billion people do not have access to electricity. If this figure is projected to decline 1 billion by 2030, the global population who relies on the traditional use of biomass for cooking is expected to substantially increase, from 2.6 billion to 2.7 billion people. In its commitment to energy access, ENEA published a synthesis on the current situation and the further development perspectives of energy access worldwide, a crucial issue of human and economic development and an opportunity for the private sector. This synthesis present the ecosystem of the actors involved in the improvement of energy access and the technical solutions that serve the needs of this high-potential market. The five main challenges energy access has to address are presented in this publication: energy prices, equipment financing, distribution, change of scale and environmental performances.

  7. Accountability

    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…

  8. IDENTIFICATION OF THE IMPACT OF GLOBALIZATION ON THE DEVELOPMENT OF ACCOUNTING METHODOLOGY

    Tetiana Osadcha

    2017-12-01

    Full Text Available The relevance of the research consists in the significant lag behind the economies of post-Soviet countries from countries of the world, which play the role of driving forces of global economic globalization. Incomplete transformation of the institution of property rights, including the rights to specific factors of production, distorted perception of the state participation in the regulation of economic relationships, cause a fragmentary reflection of facts of business life of business units by the accounting system. This shortcoming can be eliminated by identifying the advantages, feasibility of the counterstand and measures to involve the economy of Ukraine into the process of economic globalization, as well as determining the priority trends of the transformation of the property institution with the subsequent revision of the accounting methodology. The purpose of the research was to identify the impact of globalization on the development of accounting methodology due to institutional changes in property ownership in the field of management and outline the prerequisites for recognizing the rent as an accounting object. The methodological basis of the research is the dialectical method of knowledge of the essence, preconditions, and consequences of economic globalization as a whole, as well as for its individual subjects; general scientific methods of scientific knowledge (analysis, abstraction, synthesis, generalization of possible influence of fundamentals and ideas of institutional theory, agency theory, and rent theory on the accounting methodology in order to outline grounds for recognizing the rent as a component of the income of a business unit. Scientific results. It is established that the development of globalization processes was accompanied by significant transformations of property relations and changing approaches to the analysis of activities, in particular, with regard to the use of resources, distribution and redistribution

  9. Global precedence effects account for individual differences in both face and object recognition performance.

    Gerlach, Christian; Starrfelt, Randi

    2018-03-20

    There has been an increase in studies adopting an individual difference approach to examine visual cognition and in particular in studies trying to relate face recognition performance with measures of holistic processing (the face composite effect and the part-whole effect). In the present study we examine whether global precedence effects, measured by means of non-face stimuli in Navon's paradigm, can also account for individual differences in face recognition and, if so, whether the effect is of similar magnitude for faces and objects. We find evidence that global precedence effects facilitate both face and object recognition, and to a similar extent. Our results suggest that both face and object recognition are characterized by a coarse-to-fine temporal dynamic, where global shape information is derived prior to local shape information, and that the efficiency of face and object recognition is related to the magnitude of the global precedence effect.

  10. The Impact of Trade Balance in the Current Account of Kosovo’s Balance of Payments

    Safet Merovci

    2014-02-01

    Full Text Available The trade deficit and specifically the current account deficit are the main challenges that Kosovo‘s economy is facing. According to the Balance of Payments Statistics (BOP, the trade balance of goods is the largest component, expressed in absolute and relative terms and consequently it determines the behavior of the current account balance. Trade deficit to GDP ratio is very high - more than 50 percent. Regarding this, financing the constant deficit of the current account is becoming a real problem, because in the long run it is impossible for a country to spend more than its income without becoming a debtor to the rest of the world. Given the unchanged structure of the current account of the Balance of Payments, we conclude that, an improvement of the trade balance is a precondition to the improvement of the current account balance. This can be done through longterm and sustainable substitution of imports with domestic production and also with effective export promotion. Increasing foreign direct investment and export promotion can be considered, in the longer term, the main way to improve Kosovo's Trade Balance.

  11. PROTECTION OF HOUSEHOLD APPLIANCES INDUCTION MOTORS AGAINST OVERCURRENT TAKING INTO ACCOUNT NONLINEAR DISTORTION OF PHASE CURRENT

    A.G. Sereda

    2015-06-01

    Full Text Available Purpose. Theoretical justification and engineering of induction motors heat protection method from overload currents taking into account nonlinear distortion of the phase current and implementation as a microprocessor device functioning algorithm. Methodology. To solve the problem used the theory of the representing complex harmonic oscillations analog signals expansion into the oscillation spectrum forming elementary harmonic components in order to compare their properties by applying the theory of discrete signals and systems, as well as methods of spectral analysis and discrete signals filtering. The harmonic analysis versatility is that any periodic signal may be synthesized from harmonic oscillation of certain amplitude, frequency and initial phase. A mathematical model for determining the phase current harmonic content of power supply networks with isolated neutral and non-linear loads types and, as a consequence, the distortion of sinusoidal phase current change is developed by multiplying the analog current in time dependency on the grate delta-function with different sampling intervals, in which the use of simple and widely used in relay protection units, in particular electronic overcurrent relays, mathematical operations of integration squares instantaneous current allows the most in harmony with the mathematical tools to build other network protection types. Findings. The necessity to increase the sensitivity of the induction motors heat protection from overload currents taking into account nonlinear distortion of the phase currents is proved. By nonlinear distortion harmonic analysis of the phase currents the motor protection reliability increasing provided by taking into account the higher harmonic components of the phase currents, which causes to additional losses and heating of the stator winding. It uses the simplest and widely used in protective relaying mathematical apparatus determining of most significant higher harmonics

  12. A global view of shifting cultivation: Recent, current, and future extent.

    Andreas Heinimann

    Full Text Available Mosaic landscapes under shifting cultivation, with their dynamic mix of managed and natural land covers, often fall through the cracks in remote sensing-based land cover and land use classifications, as these are unable to adequately capture such landscapes' dynamic nature and complex spectral and spatial signatures. But information about such landscapes is urgently needed to improve the outcomes of global earth system modelling and large-scale carbon and greenhouse gas accounting. This study combines existing global Landsat-based deforestation data covering the years 2000 to 2014 with very high-resolution satellite imagery to visually detect the specific spatio-temporal pattern of shifting cultivation at a one-degree cell resolution worldwide. The accuracy levels of our classification were high with an overall accuracy above 87%. We estimate the current global extent of shifting cultivation and compare it to other current global mapping endeavors as well as results of literature searches. Based on an expert survey, we make a first attempt at estimating past trends as well as possible future trends in the global distribution of shifting cultivation until the end of the 21st century. With 62% of the investigated one-degree cells in the humid and sub-humid tropics currently showing signs of shifting cultivation-the majority in the Americas (41% and Africa (37%-this form of cultivation remains widespread, and it would be wrong to speak of its general global demise in the last decades. We estimate that shifting cultivation landscapes currently cover roughly 280 million hectares worldwide, including both cultivated fields and fallows. While only an approximation, this estimate is clearly smaller than the areas mentioned in the literature which range up to 1,000 million hectares. Based on our expert survey and historical trends we estimate a possible strong decrease in shifting cultivation over the next decades, raising issues of livelihood security

  13. Special Issue: Current Trends in Research in Accounting Finance and Management Control

    Lassala, Carlos; Ripoll Feliu, Vicente

    2017-01-01

    On January 27, 2016, an agreement was signed with OmniaScience to select articles to be published in the journal Intangible Capital, in a special issue titled "Current Trends in Research in Accounting, Finance and Management Control." The agreement was reached within the framework of three events at the University of Valencia, from June 27 to 30, 2016: XXI Workshop on Accounting and Management Control. “Memorial Raymond Konopka”, X Iberoamerican Congress of Management Accounting, III  Int...

  14. Current Account Balance and Export Performances: Evidence Based on New EU Countries

    Bogdan Željko

    2017-11-01

    Full Text Available In this paper, we investigate whether the differences in the current account balance and export performances for a new EU countries are a result of exchange rate policies. The analysis shows that countries with a flexible exchange rate have better export performances and the current account balance in the pre-crisis period. The obtained results show that movements in the current account balance are mainly driven by domestic variables. In the countries with a flexible exchange rate, real and nominal depreciation affects export positively although the magnitude of these effects is tiny and limited to the crisis period. These results point to a higher significance of non-price competitiveness on export which should be a future research topic.

  15. The global impact of ozone on agricultural crop yields under current and future air quality legislation

    Van Dingenen, Rita; Dentener, Frank J.; Raes, Frank; Krol, Maarten C.; Emberson, Lisa; Cofala, Janusz

    In this paper we evaluate the global impact of surface ozone on four types of agricultural crop. The study is based on modelled global hourly ozone fields for the year 2000 and 2030, using the global 1°×1° 2-way nested atmospheric chemical transport model (TM5). Projections for the year 2030 are based on the relatively optimistic "current legislation (CLE) scenario", i.e. assuming that currently approved air quality legislation will be fully implemented by the year 2030, without a further development of new abatement policies. For both runs, the relative yield loss due to ozone damage is evaluated based on two different indices (accumulated concentration above a 40 ppbV threshold and seasonal mean daytime ozone concentration respectively) on a global, regional and national scale. The cumulative metric appears to be far less robust than the seasonal mean, while the seasonal mean shows satisfactory agreement with measurements in Europe, the US, China and Southern India and South-East Asia. Present day global relative yield losses are estimated to range between 7% and 12% for wheat, between 6% and 16% for soybean, between 3% and 4% for rice, and between 3% and 5% for maize (range resulting from different metrics used). Taking into account possible biases in our assessment, introduced through the global application of "western" crop exposure-response functions, and through model performance in reproducing ozone-exposure metrics, our estimates may be considered as being conservative. Under the 2030 CLE scenario, the global situation is expected to deteriorate mainly for wheat (additional 2-6% loss globally) and rice (additional 1-2% loss globally). India, for which no mitigation measures have been assumed by 2030, accounts for 50% of these global increase in crop yield loss. On a regional-scale, significant reductions in crop losses by CLE-2030 are only predicted in Europe (soybean) and China (wheat). Translating these assumed yield losses into total global economic

  16. Edge fluctuations and global confinement with lower hybrid current drive in the ASDEX tokamak

    Stoeckel, J; Soeldner, F X; Giannone, L.; Leuterer, F; Steuer, K H [Association Euratom-Max-Planck-Institut fuer Plasmaphysik, Garching (Germany); ASDEX Team

    1992-03-01

    Electrostatic edge fluctuations were investigated by means of Langmuir probes on the ASDEX tokamak in lower hybrid current drive regimes, simultaneously with the global particle and energy balances. It was found that the edge fluctuations are reduced and the global particle/energy confinement improves when the LH power is below the initial ohmic power. The maximum reduction of the fluctuations and the best confinement occur when the total power input (OH + LH) is minimum. With a LH power higher than the initial OH value, the fluctuation level increases noticeably, while no improvement of the global confinement is observed. The increase of the edge fluctuations seems to be poloidally localized and caused by local power deposition in front of the grill antenna. Therefore, the relative positions of the probe and antenna structure have to be taken account for correct interpretation of the fluctuation data. (orig.).

  17. Edge fluctuations and global confinement with lower hybrid current drive in the ASDEX tokamak

    Stoeckel, J.; Soeldner, F.X.; Giannone, L.; Leuterer, F.; Steuer, K.H.

    1992-03-01

    Electrostatic edge fluctuations were investigated by means of Langmuir probes on the ASDEX tokamak in lower hybrid current drive regimes, simultaneously with the global particle and energy balances. It was found that the edge fluctuations are reduced and the global particle/energy confinement improves when the LH power is below the initial ohmic power. The maximum reduction of the fluctuations and the best confinement occur when the total power input (OH + LH) is minimum. With a LH power higher than the initial OH value, the fluctuation level increases noticeably, while no improvement of the global confinement is observed. The increase of the edge fluctuations seems to be poloidally localized and caused by local power deposition in front of the grill antenna. Therefore, the relative positions of the probe and antenna structure have to be taken account for correct interpretation of the fluctuation data. (orig.)

  18. The nuclear safeguards system and the process of global governance accountability

    Xavier, Roberto Salles

    2011-01-01

    Due to rising energy costs and climate concerns, nuclear energy is again being seriously considered as an energy source for several countries. Along with the resurgence of nuclear energy comes the concern of the world if these countries will develop their programs for the peaceful use of nuclear energy. If on one hand the growth potential of nuclear energy should not be stifled, on the other hand it is imperative that a climate of mutual trust is developed, respecting the right of each country to develop its nuclear program without taking a climate of mistrust to a possible 'intention' behind the pursuit of peaceful use of nuclear energy. Therefore, it is essential that appropriate mechanisms of accountability of global governance are institutionalized at the institutional architecture of the international process of nuclear safeguards, more specifically to the nuclear fuel cycle, so that abuses of power in this sphere does not happen, both by countries that aspire to develop projects nuclear, and by the suppliers of technology. In this context, the case study of Brazil and Argentina gained importance, because these two countries have a single binational organization of nuclear safeguards in the world: Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials - ABACC. In the theoretical question, the paper tries to understand what happens with the process of legitimacy and authority of the organizations of global governance by analyzing the degree of publicness and constrictiveness. This work intends to focus on the role of ABACC as an interstate institution of accountability, which has a key role to control the nation States of Brazil and Argentina regarding the appropriate use of nuclear material used in their programs, and analyze how this Agency behaves within of tension legitimacy-authority, taking into account existing studies on accountability in global governance. (author)

  19. The nuclear safeguards system and the process of global governance accountability

    Xavier, Roberto Salles, E-mail: xavier@cnen.gov.b [Comissao Nacional de Energia Nuclear (CNEN), Rio de Janeiro, RJ (Brazil). Coordenacao Geral de Planejamento e Avaliacao

    2011-07-01

    Due to rising energy costs and climate concerns, nuclear energy is again being seriously considered as an energy source for several countries. Along with the resurgence of nuclear energy comes the concern of the world if these countries will develop their programs for the peaceful use of nuclear energy. If on one hand the growth potential of nuclear energy should not be stifled, on the other hand it is imperative that a climate of mutual trust is developed, respecting the right of each country to develop its nuclear program without taking a climate of mistrust to a possible 'intention' behind the pursuit of peaceful use of nuclear energy. Therefore, it is essential that appropriate mechanisms of accountability of global governance are institutionalized at the institutional architecture of the international process of nuclear safeguards, more specifically to the nuclear fuel cycle, so that abuses of power in this sphere does not happen, both by countries that aspire to develop projects nuclear, and by the suppliers of technology. In this context, the case study of Brazil and Argentina gained importance, because these two countries have a single binational organization of nuclear safeguards in the world: Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials - ABACC. In the theoretical question, the paper tries to understand what happens with the process of legitimacy and authority of the organizations of global governance by analyzing the degree of publicness and constrictiveness. This work intends to focus on the role of ABACC as an interstate institution of accountability, which has a key role to control the nation States of Brazil and Argentina regarding the appropriate use of nuclear material used in their programs, and analyze how this Agency behaves within of tension legitimacy-authority, taking into account existing studies on accountability in global governance. (author)

  20. Authentication and Interpretation of Weight Data Collected from Accountability Scales at Global Nuclear Fuels

    Fitzgerald, Peter; Laughter, Mark D.; Martyn, Rose; Richardson, Dave; Rowe, Nathan C.; Pickett, Chris A.; Younkin, James R.; Shephard, Adam M.

    2010-01-01

    Accountability scale data from the Global Nuclear Fuels (GNF) fuel fabrication facility in Wilmington, NC has been collected and analyzed as a part of the Cylinder Accountability and Tracking System (CATS) field trial in 2009. The purpose of the data collection was to demonstrate an authentication method for safeguards applications, and the use of load cell data in cylinder accountability. The scale data was acquired using a commercial off-the-shelf communication server with authentication and encryption capabilities. The authenticated weight data was then analyzed to determine facility operating activities. The data allowed for the determination of the number of full and empty cylinders weighed and the respective weights along with other operational activities. Data authentication concepts, practices and methods, the details of the GNF weight data authentication implementation and scale data interpretation results will be presented.

  1. Current-account effects of a devaluation in an optimizing model with capital accumulation

    Nielsen, Søren Bo

    1991-01-01

    short, the devaluation is bound to improve the current account on impact, whereas this will deteriorate in the case of a long contract period, and the more so the smaller are adjustment costs in investment. In addition, we study the consequences for the terms of trade and for the stocks of foreign...

  2. 18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... other current and accrued assets, appropriately designated and supported so as to show the nature of...

  3. Temporary oil production, current account deterioration and the role of monetary and fiscal policy

    Harvie, C.

    1992-01-01

    This paper extends earlier work on the macroeconomic adjustment processes arising for an economy experiencing a temporary period of oil production. Emphasis is placed on developments in the current account, as reflected in foreign asset stock movements, after oil production ceases, as well as on the role that monetary, fiscal or fiscal/monetary policy can play in influencing current-account developments during this same period. The results presented suggest that, to improve the performance of the current account, irrespective of the wage adjustment mechanism operative, after oil production ceases, the major thrust of macroeconomic policy should operate through fiscal rather than monetary policy. However developments in non-oil output would be influenced by the wage adjustment mechanism. With wage indexation, a tight fiscal policy after oil production ceases leads to a higher level of non-oil output than in the no policy response case, or one where monetary policy alone is used. With no wage indexation, the use of monetary and/or fiscal policy leads to lower levels of non-oil output. The use of fiscal policy also has the added benefit of contributing to a lower consumer price level, again irrespective of the operative wage adjustment mechanism. If the emphasis of policy operates through monetary policy, irrespective of the wage adjustment mechanism, the current-account problem will be exacerbated since foreign assets stocks will be lower. In addition, non-oil output and consumer prices will be lower. (Author)

  4. Trade reform, policy uncertainty, and the current account: a non expected-utility approach

    van Wijnbergen, S.J.G.

    1992-01-01

    Rapid and comprehensive reduction in barriers to international trade has often been followed by a sharp deterioration in the current account. The macroeconomic counterpart of the deterioration has typically been a decline in private savings; no clear response pattern has been observed for private

  5. Government Spending Shocks, the Current Account and the Real Exchange Rate in OECD Countries

    Soyoung Kim

    2008-06-01

    Full Text Available This paper examines the effects of government spending shocks on the current account and the real exchange rate for 20 OECD countries using panel VAR model, in order to provide empirical stylized facts. The countries were grouped based on openness and size, and the influence of openness and size on the effects of government spending shocks. The main findings are as follows. First, in the analysis of all 20 countries, in response to government spending shocks, the worsening of the current account is significant, but real exchange rate appreciation is not significant. Second, real exchange rate appreciation is more significant and worsening of the current account is more temporary in the group of countries with higher openness than in those with low openness. Third, the worsening of the current account is more significant in the group of large countries than in the group of small countries. Although real exchange rate depreciation under fiscal expansion is not consistent with traditional theories, the results are broadly consistent with the existing theories that incorporate openness and the size of the country.

  6. Oil prices and current account: A structural analysis for the Turkish economy

    Ozlale, Umit; Pekkurnaz, Didem

    2010-01-01

    Although there has been an increasing number of studies about the effects of oil prices on the macroeconomic performances, the literature on the interaction between oil prices and current account is limited, especially for oil importing developing countries. This paper analyzes the impact of oil prices on the current account balances for the Turkish economy using a structural vector autoregression model. Our model allows us to identify the net effect of oil prices on current account balances after controlling for other factors such as output gap and exchange rate misalignment. The results show that the response of current account ratio to oil price shock increases gradually up to the first three months and then starts to decrease, which indicates a significant effect of oil price shocks in the short-run. Moreover, when the obtained structural shocks are employed in a simple regression analysis, the parameter regarding the oil price shocks is found to be negative and statistically significant. The final section discusses the policy implications of the results.

  7. Traditional medicines and globalization: current and future perspectives in ethnopharmacology

    Marco eLeonti

    2013-07-01

    Full Text Available The ethnopharmacological approach towards the understanding and appraisal of traditional and herbal medicines is characterized by the inclusions of the social as well as the natural sciences. Anthropological field-observations describing the local use of nature-derived medicines are the basis for ethnopharmacological enquiries. The multidisciplinary scientific validation of indigenous drugs is of relevance to modern societies at large and helps to sustain local health care practices. Especially with respect to therapies related to ageing related, chronic and infectious diseases traditional medicines offer promising alternatives to biomedicine. Bioassays applied in ethnopharmacology represent the molecular characteristics and complexities of the disease or symptoms for which an indigenous drug is used in traditional medicine to variable depth and extent. One-dimensional in vitro approaches rarely cope with the complexity of human diseases and ignore the concept of polypharmacological synergies. The recent focus on holistic approaches and systems biology in medicinal plant research represents the trend towards the description and the understanding of complex multi-parameter systems.Ethnopharmacopoeias are non-static cultural constructs shaped by belief and knowledge systems. Intensified globalization and economic liberalism currently accelerates the interchange between local and global pharmacopoeias via international trade, television, the World Wide Web and print media. The increased infiltration of newly generated biomedical knowledge and introduction of foreign medicines into local pharmacopoeias leads to syncretic developments and generates a feedback loop. While modern and post-modern cultures and knowledge systems adapt and transform the global impact, they become more relevant for ethnopharmacology. Moreover, what is traditional, alternative or complementary medicine depends on the adopted historic-cultural perspective.

  8. Traditional medicines and globalization: current and future perspectives in ethnopharmacology.

    Leonti, Marco; Casu, Laura

    2013-01-01

    The ethnopharmacological approach toward the understanding and appraisal of traditional and herbal medicines is characterized by the inclusions of the social as well as the natural sciences. Anthropological field-observations describing the local use of nature-derived medicines are the basis for ethnopharmacological enquiries. The multidisciplinary scientific validation of indigenous drugs is of relevance to modern societies at large and helps to sustain local health care practices. Especially with respect to therapies related to aging related, chronic and infectious diseases traditional medicines offer promising alternatives to biomedicine. Bioassays applied in ethnopharmacology represent the molecular characteristics and complexities of the disease or symptoms for which an indigenous drug is used in "traditional" medicine to variable depth and extent. One-dimensional in vitro approaches rarely cope with the complexity of human diseases and ignore the concept of polypharmacological synergies. The recent focus on holistic approaches and systems biology in medicinal plant research represents the trend toward the description and the understanding of complex multi-parameter systems. Ethnopharmacopoeias are non-static cultural constructs shaped by belief and knowledge systems. Intensified globalization and economic liberalism currently accelerates the interchange between local and global pharmacopoeias via international trade, television, the World Wide Web and print media. The increased infiltration of newly generated biomedical knowledge and introduction of "foreign" medicines into local pharmacopoeias leads to syncretic developments and generates a feedback loop. While modern and post-modern cultures and knowledge systems adapt and transform the global impact, they become more relevant for ethnopharmacology. Moreover, what is traditional, alternative or complementary medicine depends on the adopted historic-cultural perspective.

  9. Atmospheric solar tides and their electrodynamic effects. I. The global Ssub(q) current system

    Forbes, J M; Lindzen, R S [Harvard Univ., Cambridge, Mass. (USA)

    1976-09-01

    This paper is Part I of a study dealing with the electrodynamic consequences of solar tides in the E-region of the Earth's atmosphere. The major result to emerge from Part I is that E-region dynamo action of combined diurnal and semidiurnal winds consistent with measurements is found to account for the Ssub(q) variations in ground magnetic data, without having to resort to electric fields of plasmaspheric origin as suggested in the recent literature. Real discrepancies of the order of 20% in amplitude and 1 to 2 h in phase still exist between the data and the present theoretical model. The model couples a global thin-shell dynamo solution which takes into account the vertical structure of the winds with a full three-dimensional model of the equatorial electrojet. Part I is primarily concerned with the classical thin-shell global solution, whereas Part II (Forbes et al., J. Atmos. Terr. Phys.; 38:911 (1976)) deals solely with the equatorial electrojet; however, the equatorial magnetic variations to be presented here are taken from Part II. Previous global dynamo models have utilized winds which are shown to be unrealistic by recent measurements and dissipative tidal theory, and do not include the important effects of vertical current flow at the magnetic equator. Inclusion of vertical current effects, which are discussed in detail in Part II, relaxes the need for E-region diurnal wind speeds as large as those required by previous workers to reproduce the Ssub(q) current system. Computed vertical structures of the Ssub(q) currents explain some puzzling features of the few midlatitude rocket magnetometer measurements that are available. The Joule heating by Ssub(q) currents is comparable to solar EUV heating above 60/sup 0/N, but contribute negligibly to the total heat budget of the thermosphere.

  10. Is fair value currently in compliance with the principle of true and real reflection in the Czech accounting?

    Jana Gláserová

    2012-01-01

    Full Text Available Information value of data provided by the accounting is in significant extent dependent on the method of valuation used in accounting of individual economic operations especially on the method of valuation of individual items in the financial statements. Financial expression of the individual value of assets and liabilities of the company (including the balance sheet of the company, as well as the amount of equity, depend just on specific method of valuation of assets and liabilities that each entity used in the accounting system. This fact has also a crucial influence on the overall level of financial analysis since mostly aggregated data in the appropriate valuation gained from various parts of the financial statements are the input data for financial analysis.Certain items of assets and liabilities are valued at fair value at the balance sheet day in the Czech accounting in compliance with the global developments. The concept of fair value in Czech accounting is regulated by Czech Accounting Act in § 27 paragraph 4 and 5. The Czech regulation of the concept of the fair value is based on its detailed definition of the IAS / IFRS, including cases of practical use.The aim of this paper is to answer the question whether currently the fair value in the Czech accounting reflects the reality, based on definition of its content in accordance with applicable legal regulation. Partial aim is to identify specific cases of its application in the accounting of various types of business entities in the Czech Republic in existing practice. The paper also identifies methodological procedure of recording changes resulting from the valuation or revaluation of various types of assets at fair value, including their impacts on the financial statements. An integral part of the paper is the perspective of IAS / IFRS on fair value in accounting, so the definition of the fair value and also there is historical development of valuation of assets according to IAS

  11. Current account imbalances in the monetary union and the great recession: Causes and policies

    Uxó Jorge

    2011-01-01

    Full Text Available Current account imbalances within the eurozone are at the roots of its economic crisis. We argue that, though relevant, emphasis should shift from competitiveness to differential rates of growth of domestic demand as its chief explanatory factor. Euro core countries have experienced a shortage of domestic demand, with wage restraint playing a key role. This has led them to experience a current account surplus, which could not be understood independently of a buoyant domestic demand in the peripheral countries, funded with private debt. As a byproduct of that strong demand, the periphery suffered from wage inflation and a loss of competitiveness. This dual growth pattern is unsustainable as indebtedness cannot go on without any limit. Neither wage cuts nor fiscal austerity in the periphery will help to solve this mess: although trade balance would be restored, it would lead to a negative shock in aggregate demand, threatening their ability to settle debts at due dates.

  12. Financing of current account deficit in new member states and Croatia

    Radmila Jovančević

    2008-06-01

    Full Text Available The aim of this paper is to analyze the transition results in the countries of the last wave of accession to the European Union. After they joined the EU, the average productivity growth dropped in the fi rst year, but later this was overcome. While the rate of GDP growth rose in most NMS countries, current account deficits remained very high and foreign direct investments were not capable of covering current account defi cits in all NMS countries. Both the rising external debt in many NMS countries and the accumulation of household debts resulting from fast credit growth create a risk in most countries. The comparative analyses show that some governments need to work at sustainable economic policies to keep infl ation under control and reduce external vulnerability. The conclusion of the paper is that regardless of the availability of EU funds, national investment policy will have considerable impact on the real growth of the economy.

  13. DOES COUNTRY CREDIT RATING AFFECT CURRENT DEFICIT ACCOUNT: THE CASE OF TURKEY (1992-2014

    Ahmet Gulmez

    2017-07-01

    Full Text Available In this study the presence and direction of the relationship between the current account deficit and credit rating index for Turkey has been tested using Gregory-Hansen co-integration test, which considers structural breaks and Toda-Yamamoto causality analysis for the period of 1992-2014. Based on the results of empirical applications, it has been concluded that both series are not stable and there is a long-term relationship between the variables. As a result of the Toda-Yamamoto method based on the Granger causality analysis, it has been determined that there is a one-way causal relationship between the variables from current account deficit towards credit rating index.

  14. The deficit of current account balances and budgetary deficit in countries in transition

    Sandra Krtalic; Ines Kersan

    1998-01-01

    In restructuring process of their own economies, countries in transition deal with many common problems. One of the problems that transition brought to those countries is deficit in current account, as well as budget deficit. Deficits represent limit to a healthy and fast economic development and progress. Balance in balance of payments, as well as balanced budget are components of macroeconomic system. The authors will give an review of activities on deficits in countries in transition, and ...

  15. Geography of current and future global mammal extinction risk.

    Ana D Davidson

    Full Text Available Identifying which species are at greatest risk, what makes them vulnerable, and where they are distributed are central goals for conservation science. While knowledge of which factors influence extinction risk is increasingly available for some taxonomic groups, a deeper understanding of extinction correlates and the geography of risk remains lacking. Here, we develop a predictive random forest model using both geospatial and mammalian species' trait data to uncover the statistical and geographic distributions of extinction correlates. We also explore how this geography of risk may change under a rapidly warming climate. We found distinctive macroecological relationships between species-level risk and extinction correlates, including the intrinsic biological traits of geographic range size, body size and taxonomy, and extrinsic geographic settings such as seasonality, habitat type, land use and human population density. Each extinction correlate exhibited ranges of values that were especially associated with risk, and the importance of different risk factors was not geographically uniform across the globe. We also found that about 10% of mammals not currently recognized as at-risk have biological traits and occur in environments that predispose them towards extinction. Southeast Asia had the most actually and potentially threatened species, underscoring the urgent need for conservation in this region. Additionally, nearly 40% of currently threatened species were predicted to experience rapid climate change at 0.5 km/year or more. Biological and environmental correlates of mammalian extinction risk exhibit distinct statistical and geographic distributions. These results provide insight into species-level patterns and processes underlying geographic variation in extinction risk. They also offer guidance for future conservation research focused on specific geographic regions, or evaluating the degree to which species-level patterns mirror spatial

  16. Geography of current and future global mammal extinction risk.

    Davidson, Ana D; Shoemaker, Kevin T; Weinstein, Ben; Costa, Gabriel C; Brooks, Thomas M; Ceballos, Gerardo; Radeloff, Volker C; Rondinini, Carlo; Graham, Catherine H

    2017-01-01

    Identifying which species are at greatest risk, what makes them vulnerable, and where they are distributed are central goals for conservation science. While knowledge of which factors influence extinction risk is increasingly available for some taxonomic groups, a deeper understanding of extinction correlates and the geography of risk remains lacking. Here, we develop a predictive random forest model using both geospatial and mammalian species' trait data to uncover the statistical and geographic distributions of extinction correlates. We also explore how this geography of risk may change under a rapidly warming climate. We found distinctive macroecological relationships between species-level risk and extinction correlates, including the intrinsic biological traits of geographic range size, body size and taxonomy, and extrinsic geographic settings such as seasonality, habitat type, land use and human population density. Each extinction correlate exhibited ranges of values that were especially associated with risk, and the importance of different risk factors was not geographically uniform across the globe. We also found that about 10% of mammals not currently recognized as at-risk have biological traits and occur in environments that predispose them towards extinction. Southeast Asia had the most actually and potentially threatened species, underscoring the urgent need for conservation in this region. Additionally, nearly 40% of currently threatened species were predicted to experience rapid climate change at 0.5 km/year or more. Biological and environmental correlates of mammalian extinction risk exhibit distinct statistical and geographic distributions. These results provide insight into species-level patterns and processes underlying geographic variation in extinction risk. They also offer guidance for future conservation research focused on specific geographic regions, or evaluating the degree to which species-level patterns mirror spatial variation in the

  17. Current Trends in the Nuclear Power Global Market

    Mariya Mikhailovna Osetskaya

    2018-03-01

    Full Text Available The review of the nuclear energy technologies market, namely the main processes of the initial and final stages of the nuclear fuel cycle (NTC was shown. The authors reveal key players in the markets of natural uranium mining, conversion, enrichment, fabrication of nuclear fuel, direct disposal, and reprocessing as well as determine their market shares. The article shows the fundamental factors influencing the development trends of the global nuclear power market such as: units’ commissioning in China, India, the Republic of Korea and other countries, the restart of the Japanese nuclear power plants, growth of uranium supplies long-term contracting planned for the period up to 2025, volatility of world prices of the NFC initial and final stages, political, economic and environmental reasons for the nuclear power generation choice. The article presents the results of analyses of Russian and world prices on the NFC initial and final stages main processes’ allowing to draw a conclusion about the current competitiveness of Russian nuclear energy technologies

  18. A current global view of environmental and occupational cancers.

    Yang, Mihi

    2011-07-01

    This review is focused on current information of avoidable environmental pollution and occupational exposure as causes of cancer. Approximately 2% to 8% of all cancers are thought to be due to occupation. In addition, occupational and environmental cancers have their own characteristics, e.g., specific chemicals and cancers, multiple factors, multiple causation and interaction, or latency period. Concerning carcinogens, asbestos/silica/wood dust, soot/polycyclic aromatic hydrocarbons [benzo(a) pyrene], heavy metals (arsenic, chromium, nickel), aromatic amines (4-aminobiphenyl, benzidine), organic solvents (benzene or vinyl chloride), radiation/radon, or indoor pollutants (formaldehyde, tobacco smoking) are mentioned with their specific cancers, e.g., lung, skin, and bladder cancers, mesothelioma or leukemia, and exposure routes, rubber or pigment manufacturing, textile, painting, insulation, mining, and so on. In addition, nanoparticles, electromagnetic waves, and climate changes are suspected as future carcinogenic sources. Moreover, the aspects of environmental and occupational cancers are quite different between developing and developed countries. The recent follow-up of occupational cancers in Nordic countries shows a good example for developed countries. On the other hand, newly industrializing countries face an increased burden of occupational and environmental cancers. Developing countries are particularly suffering from preventable cancers in mining, agriculture, or industries without proper implication of safety regulations. Therefore, industrialized countries are expected to educate and provide support for developing countries. In addition, citizens can encounter new environmental and occupational carcinogen nominators such as nanomaterials, electromagnetic wave, and climate exchanges. As their carcinogenicity or involvement in carcinogenesis is not clearly unknown, proper consideration for them should be taken into account. For these purposes, new

  19. Current and future levels of mercury atmospheric pollution on a global scale

    Pacyna, Jozef M.; Travnikov, Oleg; De Simone, Francesco; Hedgecock, Ian M.; Sundseth, Kyrre; Pacyna, Elisabeth G.; Steenhuisen, Frits; Pirrone, Nicola; Munthe, John; Kindbom, Karin

    2016-10-01

    An assessment of current and future emissions, air concentrations, and atmospheric deposition of mercury worldwide is presented on the basis of results obtained during the performance of the EU GMOS (Global Mercury Observation System) project. Emission estimates for mercury were prepared with the main goal of applying them in models to assess current (2013) and future (2035) air concentrations and atmospheric deposition of this contaminant. The combustion of fossil fuels (mainly coal) for energy and heat production in power plants and in industrial and residential boilers, as well as artisanal and small-scale gold mining, is one of the major anthropogenic sources of Hg emissions to the atmosphere at present. These sources account for about 37 and 25 % of the total anthropogenic Hg emissions globally, estimated to be about 2000 t. Emissions in Asian countries, particularly in China and India, dominate the total emissions of Hg. The current estimates of mercury emissions from natural processes (primary mercury emissions and re-emissions), including mercury depletion events, were estimated to be 5207 t year-1, which represents nearly 70 % of the global mercury emission budget. Oceans are the most important sources (36 %), followed by biomass burning (9 %). A comparison of the 2035 anthropogenic emissions estimated for three different scenarios with current anthropogenic emissions indicates a reduction of these emissions in 2035 up to 85 % for the best-case scenario. Two global chemical transport models (GLEMOS and ECHMERIT) have been used for the evaluation of future mercury pollution levels considering future emission scenarios. Projections of future changes in mercury deposition on a global scale simulated by these models for three anthropogenic emissions scenarios of 2035 indicate a decrease in up to 50 % deposition in the Northern Hemisphere and up to 35 % in Southern Hemisphere for the best-case scenario. The EU GMOS project has proved to be a very important

  20. Current and future levels of mercury atmospheric pollution on a global scale

    J. M. Pacyna

    2016-10-01

    Full Text Available An assessment of current and future emissions, air concentrations, and atmospheric deposition of mercury worldwide is presented on the basis of results obtained during the performance of the EU GMOS (Global Mercury Observation System project. Emission estimates for mercury were prepared with the main goal of applying them in models to assess current (2013 and future (2035 air concentrations and atmospheric deposition of this contaminant. The combustion of fossil fuels (mainly coal for energy and heat production in power plants and in industrial and residential boilers, as well as artisanal and small-scale gold mining, is one of the major anthropogenic sources of Hg emissions to the atmosphere at present. These sources account for about 37 and 25 % of the total anthropogenic Hg emissions globally, estimated to be about 2000 t. Emissions in Asian countries, particularly in China and India, dominate the total emissions of Hg. The current estimates of mercury emissions from natural processes (primary mercury emissions and re-emissions, including mercury depletion events, were estimated to be 5207 t year−1, which represents nearly 70 % of the global mercury emission budget. Oceans are the most important sources (36 %, followed by biomass burning (9 %. A comparison of the 2035 anthropogenic emissions estimated for three different scenarios with current anthropogenic emissions indicates a reduction of these emissions in 2035 up to 85 % for the best-case scenario. Two global chemical transport models (GLEMOS and ECHMERIT have been used for the evaluation of future mercury pollution levels considering future emission scenarios. Projections of future changes in mercury deposition on a global scale simulated by these models for three anthropogenic emissions scenarios of 2035 indicate a decrease in up to 50 % deposition in the Northern Hemisphere and up to 35 % in Southern Hemisphere for the best-case scenario. The EU GMOS project has

  1. Nitrogen and Phosphorus Plant Uptake During Periods with no Photosynthesis Accounts for About Half of Global Annual Uptake

    Riley, W. J.; Zhu, Q.; Tang, J.

    2017-12-01

    Uncertainties in current Earth System Model (ESM) predictions of terrestrial carbon-climate feedbacks over the 21st century are as large as, or larger than, any other reported natural system uncertainties. Soil Organic Matter (SOM) decomposition and photosynthesis, the dominant fluxes in this regard, are tightly linked through nutrient availability, and the recent Coupled Model Inter-comparison Project 5 (CMIP5) used for climate change assessment had no credible representations of these constraints. In response, many ESM land models (ESMLMs) have developed dynamic and coupled soil and plant nutrient cycles. Here we quantify terrestrial carbon cycle impacts from well-known observed plant nutrient uptake mechanisms ignored in most current ESMLMs. In particular, we estimate the global role of plant root nutrient competition with microbes and abiotic process at night and during the non-growing season using the ACME land model (ALMv1-ECA-CNP) that explicitly represents these dynamics. We first demonstrate that short-term nutrient uptake dynamics and competition between plants and microbes are accurately predicted by the model compared to 15N and 33P isotopic tracer measurements from more than 20 sites. We then show that global nighttime and non-growing season nitrogen and phosphorus uptake accounts for 46 and 45%, respectively, of annual uptake, with large latitudinal variation. Model experiments show that ignoring these plant uptake periods leads to large positive biases in annual N leaching (globally 58%) and N2O emissions (globally 68%). Biases these large will affect modeled carbon cycle dynamics over time, and lead to predictions of ecosystems that have overly open nutrient cycles and therefore lower capacity to sequester carbon.

  2. Composting and compost utilization: accounting of greenhouse gases and global warming contributions.

    Boldrin, Alessio; Andersen, Jacob K; Møller, Jacob; Christensen, Thomas H; Favoino, Enzo

    2009-11-01

    Greenhouse gas (GHG) emissions related to composting of organic waste and the use of compost were assessed from a waste management perspective. The GHG accounting for composting includes use of electricity and fuels, emissions of methane and nitrous oxide from the composting process, and savings obtained by the use of the compost. The GHG account depends on waste type and composition (kitchen organics, garden waste), technology type (open systems, closed systems, home composting), the efficiency of off-gas cleaning at enclosed composting systems, and the use of the compost. The latter is an important issue and is related to the long-term binding of carbon in the soil, to related effects in terms of soil improvement and to what the compost substitutes; this could be fertilizer and peat for soil improvement or for growth media production. The overall global warming factor (GWF) for composting therefore varies between significant savings (-900 kg CO(2)-equivalents tonne(-1) wet waste (ww)) and a net load (300 kg CO(2)-equivalents tonne( -1) ww). The major savings are obtained by use of compost as a substitute for peat in the production of growth media. However, it may be difficult for a specific composting plant to document how the compost is used and what it actually substitutes for. Two cases representing various technologies were assessed showing how GHG accounting can be done when specific information and data are available.

  3. Drought Duration Biases in Current Global Climate Models

    Moon, Heewon; Gudmundsson, Lukas; Seneviratne, Sonia

    2016-04-01

    Several droughts in the recent past are characterized by their increased duration and intensity. In particular, substantially prolonged droughts have brought major societal and economic losses in certain regions, yet climate change projections of such droughts in terms of duration is subject to large uncertainties. This study analyzes the biases of drought duration in state-of-the-art global climate model (GCM) simulations from the 5th phase of Coupled Model Intercomparison Project (CMIP5). Drought durations are defined as negative precipitation anomalies and evaluated with three observation-based datasets in the period of 1901-2010. Large spread in biases of GCMs is commonly found in all regions, with particular strong biases in North East Brazil, Africa, Northern Australia, Central America, Central and Northern Europe, Sahel and Asia. Also in most regions, the interquartile range of bias lies below 0, meaning that the GCMs tend to underestimate drought durations. Meanwhile in some regions such as Western South America, the Amazon, Sahel, West and South Africa, and Asia, considerable inconsistency among the three observation-based datasets were found. These results indicate substantial uncertainties and errors in current GCMs for simulating drought durations as well as a large spread in observation-based datasets, both of which are found to be particularly strong in those regions that are often considered to be hot spots of projected future drying. The underlying sources of these uncertainties need to be identified in further study and will be applied to constrain GCM-based drought projections under climate change.

  4. Accounts from the field: a public relations perspective on global AIDS/HIV.

    Bardhan, Nilanjana R

    2002-01-01

    This study is a theoretical as well as empirical exploration of the power and cultural differentials that mark and construct various intersecting discourses, specifically media discourse, on global AIDS/HIV. It applies the language and concepts of public relations to understand how the press coverage of the pandemic is associated with the variables that impact the newsmaking process as well as the public and policy implications of macro news frames generated over time. Theoretical work in the areas of agenda setting and news framing also instruct the conceptual framework of this analysis. Narrative analysis is used as a methodology to qualitatively analyze three pools of accounts-from people either living with AIDS/HIV, involved in AIDS/HIV work, or discursively engaged in the media construction of the pandemic; from transnational wire service journalists who cover the issue at global and regional levels; and policy shapers and communicators who are active at the global level. These three communities of respondents represent important stakeholders in the AIDS/HIV issue. The findings are analyzed from a public relations standpoint. Perhaps the most important finding of this study is that the public relations approaches used to address AIDS/HIV related issues need to be grounded in context-specific research and communicative practices that bring out the lived realities of AIDS/HIV at grassroots levels. The findings also posit that those situated at critical junctions between various stakeholders need to cultivate a finely balanced understanding of the etic and emic intersections and subjectivities of global/local AIDS/HIV.

  5. Current issues and challenges in global analysis of parton distributions

    Tung, Wu-Ki

    2007-01-01

    A new implementation of precise perturbative QCD calculation of deep inelastic scattering structure functions and cross sections, incorporating heavy quark mass effects, is applied to the global analysis of the full HERA I data sets on NC and CC cross sections, in conjunction with other experiments. Improved agreement between the NLO QCD theory and the global data sets are obtained. Comparison of the new results to that of previous analysis based on conventional zero-mass parton formalism is made. Exploratory work on implications of new fixed-target neutrino scattering and Drell-Yan data on global analysis is also discussed. (author)

  6. CURRENT STATE AND EVOLUTION PERSPECTIVES FOR MANAGEMENT ACCOUNTING IN THE ENERGY SECTOR BY IMPLEMENTING THE ABC METHOD

    Rof Letitia Maria

    2011-07-01

    Full Text Available Based on a controversial issue, namely determining and controlling costs in the energy sector, the present study falls within the scope of management accounting and control. This scientific approach was initiated as a result of personal research concerns in the area of accounting, starting from the need to know and quantify costs in a sector of the economy that is less exploited. The main objective of this scientific approach is to address the evolution of the energy sector in a national and international context, in terms of economy and finances, with the aim to underline the need to organize and conduct management accounting in this sector. We will present a few particularities of the energy system, the current status of implementation of a medium and long term strategy aimed at developing the energy sector, as well as the need to adopt modern costing methods in this sector, which ensure operative cost control and performance growth of the entities that operate in this sector. Information on the reviewed topic was conducted by studying the national and international literature in the field, by analyzing the associated legislation, by consulting specialized web-sites and various articles in the database. The main research methods used in this scientific approach were analysis and synthesis, and qualitative research was the type of used research. The results of the research will materialize in providing the necessary conditions for designing an econometric model for implementing the ABC method, the conceptual and ideological delimitation of the ABC method, the deepening of the positive and negative aspects that the implementation of the Activity Based Costing involves. The major implication for the researched field is ensuring success for the implementation of a modern costing method in the energy sector, underlining the shortcomings of the traditional costing methods. The added value of the paper consists in conducting a rigorous study of the

  7. Globalization and the Brazilian balance accounts; Globalizacao e a balanca de pagamentos nuclear brasileira

    Urbina, Ligia M. Soto; Cabral, Arnoldo S. [Centro Tecnico Aeroespacial, Sao Jose dos Campos, SP (Brazil). Inst. Tecnologico de Aeronautica; Vieira, Wilson J. [Centro Tecnico Aeroespacial (CTA-IEAv), Sao Jose dos Campos, SP (Brazil). Inst. de Estudos Avancados

    1999-11-01

    The globalization of the world economy calls for a country specialization with new structures for the product sectors and an increase in the competitiveness in areas of specialization. This process requires the amplification of markets and the adoption of technological innovations which increase the volume of economic trade, but also change trade relations. This process is made possible because of price stabilization and the stability and transparency of the exchange rate policy of various countries. In this work it is shown the opportunity to place nuclear energy as one of the sectors in which Brazil may have competitive advantages and enhance its external balance accounts, by the competitive substitution of imports by producing internally goods and services which technology is known by Brazilian firms and because of the increase in exports. (author) 19 refs.

  8. Attitudes towards sub-domains of professionalism in medical education: defining social accountability in the globalizing world

    David Ponka

    2017-04-01

    Conclusion: More usable and succinct instruments are needed to capture individual attitudes on social accountability. Our results identify how new physicians in family medicine in Ottawa, Canada wish to apply learning in global health to local needs, responding to the call to “think global, act local.”

  9. Developing a Global Model of Accounting Education and Examining IES Compliance in Australia, Japan, and Sri Lanka

    Watty, Kim; Sugahara, Satoshi; Abayadeera, Nadana; Perera, Luckmika

    2013-01-01

    The introduction of International Education Standards (IES) signals a clear move by the International Accounting Education Standards Board (IAESB) to ensure high quality standards in professional accounting education at a global level. This study investigated how IES are perceived and valued by member bodies and academics in three counties:…

  10. Total kinetic energy in four global eddying ocean circulation models and over 5000 current meter records

    Scott, Robert B.; Arbic, Brian K.; Chassignet, Eric P.; Coward, Andrew C.; Maltrud, Mathew; Merryfield, William J.; Srinivasan, Ashwanth; Varghese, Anson

    2010-01-01

    We compare the total kinetic energy (TKE) in four global eddying ocean circulation simulations with a global dataset of over 5000, quality controlled, moored current meter records. At individual mooring sites, there was considerable scatter between

  11. THE CURRENT ACCOUNT DEFICIT AND THE FIXED EXCHANGE RATE. ADJUSTING MECHANISMS AND MODELS.

    HATEGAN D.B. Anca

    2010-07-01

    Full Text Available The main purpose of the paper is to explain what measures can be taken in order to fix the trade deficit, and the pressure that is upon a country by imposing such measures. The international and the national supply and demand conditions change rapidly, and if a country doesn’t succeed in keeping a tight control over its deficit, a lot of factors will affect its wellbeing. In order to reduce the external trade deficit, the government needs to resort to several techniques. The desired result is to have a balanced current account, and therefore, the government is free to use measures such as fixing its exchange rate, reducing government spending etc. We have shown that all these measures will have a certain impact upon an economy, by allowing its exports to thrive and eliminate the danger from excessive imports, or vice-versa. The main conclusion our paper is that government intervention is allowed in order to maintain the balance of the current account.

  12. Microtheories for Spatial Data Infrastructures - Accounting for Diversity of Local Conceptualizations at a Global Level

    Duce, Stephanie; Janowicz, Krzysztof

    The categorization of our environment into feature types is an essential prerequisite for cartography, geographic information retrieval, routing applications, spatial decision support systems, and data sharing in general. However, there is no a priori conceptualization of the world and the creation of features and types is an act of cognition. Humans conceptualize their environment based on multiple criteria such as their cultural background, knowledge, motivation, and particularly by space and time. Sharing and making these conceptualizations explicit in a formal, unambiguous way is at the core of semantic interoperability. One way to cope with semantic heterogeneities is by standardization, i.e., by agreeing on a shared conceptualization. This bears the danger of losing local diversity. In contrast, this work proposes the use of microtheories for Spatial Data Infrastructures, such as INSPIRE, to account for the diversity of local conceptualizations while maintaining their semantic interoperability at a global level. We introduce a novel methodology to structure ontologies by spatial and temporal aspects, in our case administrative boundaries, which reflect variations in feature conceptualization. A local, bottom-up approach, based on non-standard inference, is used to compute global feature definitions which are neither too broad nor too specific. Using different conceptualizations of rivers and other geographic feature types, we demonstrate how the present approach can improve the INSPIRE data model and ease its adoption by European member states.

  13. Useful global-change scenarios: current issues and challenges

    Parson, E A

    2008-01-01

    Scenarios are increasingly used to inform global-change debates, but their connection to decisions has been weak and indirect. This reflects the greater number and variety of potential users and scenario needs, relative to other decision domains where scenario use is more established. Global-change scenario needs include common elements, e.g., model-generated projections of emissions and climate change, needed by many users but in different ways and with different assumptions. For these common elements, the limited ability to engage diverse global-change users in scenario development requires extreme transparency in communicating underlying reasoning and assumptions, including probability judgments. Other scenario needs are specific to users, requiring a decentralized network of scenario and assessment organizations to disseminate and interpret common elements and add elements requiring local context or expertise. Such an approach will make global-change scenarios more useful for decisions, but not less controversial. Despite predictable attacks, scenario-based reasoning is necessary for responsible global-change decisions because decision-relevant uncertainties cannot be specified scientifically. The purpose of scenarios is not to avoid speculation, but to make the required speculation more disciplined, more anchored in relevant scientific knowledge when available, and more transparent.

  14. Locating ethics in data science: responsibility and accountability in global and distributed knowledge production systems.

    Leonelli, Sabina

    2016-12-28

    The distributed and global nature of data science creates challenges for evaluating the quality, import and potential impact of the data and knowledge claims being produced. This has significant consequences for the management and oversight of responsibilities and accountabilities in data science. In particular, it makes it difficult to determine who is responsible for what output, and how such responsibilities relate to each other; what 'participation' means and which accountabilities it involves, with regard to data ownership, donation and sharing as well as data analysis, re-use and authorship; and whether the trust placed on automated tools for data mining and interpretation is warranted (especially as data processing strategies and tools are often developed separately from the situations of data use where ethical concerns typically emerge). To address these challenges, this paper advocates a participative, reflexive management of data practices. Regulatory structures should encourage data scientists to examine the historical lineages and ethical implications of their work at regular intervals. They should also foster awareness of the multitude of skills and perspectives involved in data science, highlighting how each perspective is partial and in need of confrontation with others. This approach has the potential to improve not only the ethical oversight for data science initiatives, but also the quality and reliability of research outputs.This article is part of the themed issue 'The ethical impact of data science'. © 2015 The Authors.

  15. Global mortality consequences of climate change accounting for adaptation costs and benefits

    Rising, J. A.; Jina, A.; Carleton, T.; Hsiang, S. M.; Greenstone, M.

    2017-12-01

    Empirically-based and plausibly causal estimates of the damages of climate change are greatly needed to inform rapidly developing global and local climate policies. To accurately reflect the costs of climate change, it is essential to estimate how much populations will adapt to a changing climate, yet adaptation remains one of the least understood aspects of social responses to climate. In this paper, we develop and implement a novel methodology to estimate climate impacts on mortality rates. We assemble comprehensive sub-national panel data in 41 countries that account for 56% of the world's population, and combine them with high resolution daily climate data to flexibly estimate the causal effect of temperature on mortality. We find the impacts of temperature on mortality have a U-shaped response; both hot days and cold days cause excess mortality. However, this average response obscures substantial heterogeneity, as populations are differentially adapted to extreme temperatures. Our empirical model allows us to extrapolate response functions across the entire globe, as well as across time, using a range of economic, population, and climate change scenarios. We also develop a methodology to capture not only the benefits of adaptation, but also its costs. We combine these innovations to produce the first causal, micro-founded, global, empirically-derived climate damage function for human health. We project that by 2100, business-as-usual climate change is likely to incur mortality-only costs that amount to approximately 5% of global GDP for 5°C degrees of warming above pre-industrial levels. On average across model runs, we estimate that the upper bound on adaptation costs amounts to 55% of the total damages.

  16. Labour Markets Trends, Financial Globalization and the current crisis in Developing Countries

    R.E. van der Hoeven (Rolph)

    2010-01-01

    textabstractThe current wave of globalization has profound labour market effects, accentuated, in many cases, by the current financial and economic crisis. This paper reviews general labour market trends and country examples, arguing that the current globalization process makes labour’s position

  17. Origin, dispersal and current global distribution of cacao genetic diversity

    Cacao (Theobroma cacao L.) is cultivated globally as the unique source of cocoa butter and powder for the confectionery industries. In spite of its economical importance, cocoa was and continues to be dominantly produced in low-input and low-output systems. Production constraints, including depletio...

  18. Watch: Current knowledge of the terrestrial Global Water Cycle"

    Harding, R.; Best, M.; Hagemann, S.; Kabat, P.; Tallaksen, L.M.; Warnaars, T.; Wiberg, D.; Weedon, G.P.; Lanen, van H.A.J.; Ludwig, F.; Haddeland, I.

    2011-01-01

    Water-related impacts are among the most important consequences of increasing greenhouse gas concentrations. Changes in the global water cycle will also impact the carbon and nutrient cycles and vegetation patterns. There is already some evidence of increasing severity of floods and droughts and

  19. Global surgery: current evidence for improving surgical care.

    Fuller, Jennifer C; Shaye, David A

    2017-08-01

    The field of global surgery is undergoing rapid transformation, owing to several recent prominent reports positioning it as a cost-effective means of relieving global disease burden. The purpose of this article is to review the recent advances in the field of global surgery. Efforts to grow the global surgical workforce and procedural capacity have focused on innovative methods to increase surgeon training, enhance international collaboration, leverage technology, optimize existing health systems, and safely implement task-sharing. Computer modeling offers a novel means of informing policy to optimize timely access to care, equitably promote health and financial protection, and efficiently grow infrastructure. Tools and checklists have recently been developed to enhance data collection and ensure methodologically rigorous publications to inform planning, benchmark surgical systems, promote accurate modeling, track key health indicators, and promote safety. Creation of institutional partnerships and trainee exchanges can enrich training, stimulate commitment to humanitarian work, and promote the equal exchange of ideas and expertise. The recent body of work creates a strong foundation upon which work toward the goal of universal access to safe, affordable surgical care can be built; however, further collection and analysis of country-specific data is necessary for accurate modeling and outcomes research into the efficacy of policies such as task-sharing is greatly needed.

  20. Accounting for Dark Current Accumulated during Readout of Hubble's ACS/WFC Detectors

    Ryon, Jenna E.; Grogin, Norman A.; Coe, Dan A.; ACS Team

    2018-06-01

    We investigate the properties of excess dark current accumulated during the 100-second full-frame readout of the Advanced Camera for Surveys (ACS) Wide Field Channel (WFC) detectors. This excess dark current, called "readout dark", gives rise to ambient background gradients and hot columns in each ACS/WFC image. While readout dark signal is removed from science images during the bias correction step in CALACS, the additional noise from the readout dark is currently not taken into account. We develop a method to estimate the readout dark noise properties in ACS/WFC observations. We update the error (ERR) extensions of superbias images to include the appropriate noise from the ambient readout dark gradient and stable hot columns. In recent data, this amounts to about 5 e-/pixel added variance in the rows farthest from the WFC serial registers, and about 7 to 30 e-/pixel added variance along the stable hot columns. We also flag unstable hot columns in the superbias data quality (DQ) extensions. The new reference file pipeline for ACS/WFC implements these updates to our superbias creation process.

  1. Currents, Geostrophic, Aviso, 0.25 degrees, Global, Meridional

    National Oceanic and Atmospheric Administration, Department of Commerce — Aviso Meridional Geostrophic Current is inferred from Sea Surface Height Deviation, climatological dynamic height, and basic fluid mechanics.

  2. Currents, Geostrophic, Aviso, 0.25 degrees, Global, Zonal

    National Oceanic and Atmospheric Administration, Department of Commerce — Aviso Zonal Geostrophic Current is inferred from Sea Surface Height Deviation, climatological dynamic height, and basic fluid mechanics.

  3. Econometric modelling of Serbian current account determinants: Jackknife Model Averaging approach

    Petrović Predrag

    2014-01-01

    Full Text Available This research aims to model Serbian current account determinants for the period Q1 2002 - Q4 2012. Taking into account the majority of relevant determinants, using the Jackknife Model Averaging approach, 48 different models have been estimated, where 1254 equations needed to be estimated and averaged for each of the models. The results of selected representative models indicate moderate persistence of the CA and positive influence of: fiscal balance, oil trade balance, terms of trade, relative income and real effective exchange rates, where we should emphasise: (i a rather strong influence of relative income, (ii the fact that the worsening of oil trade balance results in worsening of other components (probably non-oil trade balance of CA and (iii that the positive influence of terms of trade reveals functionality of the Harberger-Laursen-Metzler effect in Serbia. On the other hand, negative influence is evident in case of: relative economic growth, gross fixed capital formation, net foreign assets and trade openness. What particularly stands out is the strong effect of relative economic growth that, most likely, reveals high citizens' future income growth expectations, which has negative impact on the CA.

  4. SOME CONSIDERATIONS OVER THE INTERNAL CONTROL IN THE CONTEXT OF CURRENT ACCOUNTANCY REGULATIONS

    Lenghel Dorin Radu

    2012-12-01

    Full Text Available Through the hereby study we set ourselves on an analysis over the internal control and the ways of implementation of it. The final purpose of our research is represented by the characteristics of the internal control system in the context of current accountancy regulations. The accomplishment of such goal has forced us to research the current literature in the area and also the legal regulations over internal control. Of course, the accomplishment of such a research was possible only after a pertinent analysis over the opinions expressed in specialty literature regarding this area. Our research wants to be with a theoretical and applicative character. It is based on analysing the internal control system, the methodology of internal control and the steps of internal control. We express our belief that the implementation of the internal control in a very exact manner comes as an aid to the company management and lead to the accomplishment of managerial objectives and policies. In what it regards the result of our research there can be drawn the following conclusions: from the legal regulations (OMFP nr. 3055/2009, there is no clear conclusion over the procedures and policies of implementation of internal control applicable to an economical entity; also there are not presented in a detailed way the types (forms of internal control, being presented in the legal regulations only a classification of them after the time in which they are exercised (before, during or after the finishing of the operations; also in the legal regulations there is developed a certain way of internal control, represented by the financial and accounting internal control, as if the other forms of internal control do not exist; in what regards the components of internal control, these are presented in another way, but similar to already known models of internal control (Coso and Coco; also in the legal regulations there are presented the general objectives of internal control

  5. Global Economy under the Current Economic Crisis Effects

    Voicu Ioana-Iulica; Talmaciu Iuliana

    2010-01-01

    In the current context in which countries in the world search new solutions and strategies to counteract the negative effects generated by the worst economic crisis in the last 80 years, the globalisation rises polemics and controversies regarding the causes that lead to the expansion of the crisis. May it be, the current economic crisis, a consequence of the globalisation? Beyond the contradictory answers, the globalisation must be seen in essence as a stimulating and expansion factor of the...

  6. Global Energy-saving Map of Strong Ocean Currents

    2015-01-01

    Current (SEC) current, which extends from the surface to about 100 m depth, approaches the Brazilian coast. The SEC splits into two branches near 10°S...19477–19498. FAO (2012). The state of world fisheries and Aquaculture 2012, Food and Agriculture Organization of the United Nations, Rome. ISBN 978-92-5...World Bank and FAO. (2009). The sunken billions. The economic justification for fisheries reform. Washington, DC, Agriculture and Rural Development

  7. Globalization of Gerontology Education: Current Practices and Perceptions for Graduate Gerontology Education in the United States

    Mwangi, Samuel M.; Yamashita, Takashi; Ewen, Heidi H.; Manning, Lydia K.; Kunkel, Suzanne R.

    2012-01-01

    The purpose of this study is to document current practices and understandings about globalization of gerontology education in the United States. Better understanding of aging requires international perspectives in global communities. However, little is known about how globalization of gerontology education is practiced in U.S. graduate-level…

  8. Asbestos case and its current implications for global health

    Daniela Marsili

    2013-09-01

    Full Text Available Notwithstanding a major body of evidence on the carcinogenicity of all asbestos fibres and a general consensus of the scientific community on the health impact of this agent, asbestos is still produced and used in a large number of countries, thus determining further harm for future generations. Prevention of asbestos-related disease requires international cooperation, transfer of know-how and dissemination of successful procedures in order to contrast asbestos exposure in the frame of a global environmental health approach.

  9. Zika virus: Global health challenge, threat and current situation.

    Aziz, Hafsa; Zia, Aadarash; Anwer, Amania; Aziz, Muneeba; Fatima, Shazia; Faheem, Muhammad

    2017-06-01

    ZIKV has emerged as grave global health issue in the past few years. ZIKV was firstly isolated in 1947 from a rhesus sentinel monkey in the Zika forest in Uganda. It is usually transmitted by the bite of infected mosquitoes and infects skin fibroblasts, skin keratinocytes, etc. ZIKV until now was under reported because of its clinical similarity with the dengue and chikungunya. It is usually spread through the course of the sylvatic cycle. In this cycle, the virus or pathogen lifespan is spent between the wild animal and vectors. The intrinsic incubation period is not yet fully known but it is observed that the very first symptoms of ZIKV infection can appear or develop within 3-12 days of time period and usually subside within 7 days of time. There is a strong relationship between prenatal Zika virus infection and microcephaly; other serious brain anomalies to the infant or newborn are Guillain-Barré syndrome. To date no vaccines are available for ZIKV prevention hence only symptomatic treatment is recommended in infected patients. Usually ZIKV is detected by serologic (IgM ELISA), plaque reduction neutralization test (PRNT) along with in-house" molecular techniques (RT-PCR). ZIKV infection being imminent global health issue warrants strong protective measures to prevent it from becoming an epidemic. Early detection and prevention is the key to tackle this grave potential health hazard. J. Med. Virol. 89:943-951, 2017. © 2017 Wiley Periodicals, Inc. © 2017 Wiley Periodicals, Inc.

  10. The Complexity of the Implications of Globalization in the Context of the Current Global Economy

    Raluca Ionela CREŢOIU

    2014-03-01

    Full Text Available Globalization represents a controversial phenomenon both because of its complexity and because of the various implications it has on the global economy. Globalization will act simultaneously on many levels, its effects being correlated with the diversity of the angles from which this phenomenon can be approached from – economic, social, politic, cultural, philosophic etc. The article represents an incursion into the issue regarding the implications and effects of globalization grouped in several areas of analysis such as the disappearance of borders, the effects on culture, the effects on the education, the impact on labour market impact and the phenomenon of immigration, the effects of globalization in the context of the food crisis underdevelopment and poverty. To complete the analysis that points out enough elements considered to be negative, at the end of the article, there are also approached the development opportunities that globalization can offer in terms of boosting the economic exchanges, the exchange of genuine cultural values and ensuring a transfer of information at a global scale, so necessary for the scientific and technological progress.  The conclusions of the article weighs the many aspects highlighted, both negative and positive, and suggests a series of useful research directions in order to fathom the complex features of this concept so controversial – globalization.

  11. Can pervasive sensing address current challenges in global healthcare?

    Louis Atallah

    2012-03-01

    Full Text Available Important challenges facing global healthcare include the increase in the number of people affected by escalating healthcare costs, chronic and infectious diseases, the need for better and more affordable elderly care and expanding urbanisation combined with air and water pollution. Recent advances in pervasive sensing technologies have led to miniaturised sensor networks that can be worn or integrated within the living environment without affecting a person’s daily patterns. These sensors promise to change healthcare from snapshot measurements of physiological parameters to continuous monitoring enabling clinicians to provide guidance on a daily basis. This article surveys several of the solutions provided by these sensor platforms from elderly care to neonatal monitoring and environmental mapping. Some of the opportunities available and the challenges facing the adoption of such technologies in large-scale epidemiological studies are also discussed.

  12. CONVERGENCES AND DIVERGENCES IN ACCOUNTING FOR INTANGIBLE ASSETS IN THE CONTEXT OF GLOBALIZATION OF EXCHANGES AND TRANSNATIONALIZATION OF COMPANIES

    Victoria FIRESCU

    2009-12-01

    Full Text Available The current accounting treatment of intangible assets is far from being generally accepted and defined in the knowledge-based economy. The recognition and evaluation of internally generated trademarks is an unsolved aspect of accounting regulations in the context of a transnationalization phenomenon. On the other hand, residual goodwill cannot reflect the intellectual capital and the company's knowledge which help optimize and create durable value. To prevent an alteration of the comparability of companies’ financial statements, it is recommended that financial analysts take into account the economic goodwill based on entity economic performance and not the accounting goodwill which follows accounting regulations.

  13. Manager of financial globalization? The European Union in global anti-money laundering and international accounting standard setting

    Hilgers, Sven

    2014-01-01

    How does the European Union (EU) perform in international financial regulation? According to various scholars the global financial architecture has been shaped by the USA and the EU. But whereas the USA is without doubt the dominant actor or even described as hegemon in writing the rules for the global political economy and global financial markets, the EU seems to be a special kind of actor. The European Union is not only one of the biggest single financial markets in the world but also has ...

  14. A global assessment of gross and net land change dynamics for current conditions and future scenarios

    Fuchs, Richard; Prestele, Reinhard; Verburg, Peter H.

    2018-05-01

    The consideration of gross land changes, meaning all area gains and losses within a pixel or administrative unit (e.g. country), plays an essential role in the estimation of total land changes. Gross land changes affect the magnitude of total land changes, which feeds back to the attribution of biogeochemical and biophysical processes related to climate change in Earth system models. Global empirical studies on gross land changes are currently lacking. Whilst the relevance of gross changes for global change has been indicated in the literature, it is not accounted for in future land change scenarios. In this study, we extract gross and net land change dynamics from large-scale and high-resolution (30-100 m) remote sensing products to create a new global gross and net change dataset. Subsequently, we developed an approach to integrate our empirically derived gross and net changes with the results of future simulation models by accounting for the gross and net change addressed by the land use model and the gross and net change that is below the resolution of modelling. Based on our empirical data, we found that gross land change within 0.5° grid cells was substantially larger than net changes in all parts of the world. As 0.5° grid cells are a standard resolution of Earth system models, this leads to an underestimation of the amount of change. This finding contradicts earlier studies, which assumed gross land changes to appear in shifting cultivation areas only. Applied in a future scenario, the consideration of gross land changes led to approximately 50 % more land changes globally compared to a net land change representation. Gross land changes were most important in heterogeneous land systems with multiple land uses (e.g. shifting cultivation, smallholder farming, and agro-forestry systems). Moreover, the importance of gross changes decreased over time due to further polarization and intensification of land use. Our results serve as an empirical database for

  15. A Comparison between Value-Added School Estimates and Currently Used Metrics of School Accountability in California

    Fagioli, Loris P.

    2014-01-01

    This study compared a value-added approach to school accountability to the currently used metrics of accountability in California of Adequate Yearly Progress (AYP) and Academic Performance Index (API). Five-year student panel data (N?=?53,733) from 29 elementary schools in a large California school district were used to address the research…

  16. Global Trends and Current Status of Commercial Urban Rooftop Farming

    Devi Buehler; Ranka Junge

    2016-01-01

    The aim of this study was to analyze current practices in commercial urban rooftop farming (URF). In recent years, URF has been experiencing increasing popularity. It is a practice that is well-suited to enhancing food security in cities and reducing the environmental impact that results from long transportation distances that are common in conventional agriculture. To date, most URF initiatives have been motivated by social and educational factors rather than the aim of creating large sustai...

  17. Challenges to Global Implementation of Infrared Thermography Technology: Current Perspective

    Michael Shterenshis

    2017-01-01

    Medical infrared thermography (IT) produces an image of the infrared waves emitted by the human body as part of the thermoregulation process that can vary in intensity based on the health of the person. This review analyzes recent developments in the use of infrared thermography as a screening and diagnostic tool in clinical and nonclinical settings, and identifies possible future routes for improvement of the method. Currently, infrared thermography is not considered to be a fully reliable d...

  18. Mean reversion in the current account of forty-eight african countries: Evidence from the Panel SURADF test

    Chu, Hsiao-Ping; Chang, Tsangyao; Chang, Hsu-Ling; Su, Chi-Wei; Yuan, Young

    2007-10-01

    Here, the Panel seemingly unrelated regressions augmented Dickey-Fuller test (SURADF) test, first introduced and advanced by Breuer et al. [Misleading inferences from panel unit-root tests with an illustration from purchasing power parity, Rev. Int. Econ. 9(3) (2001) 482-493], is used to investigate the mean-reverting behavior of the current account of 48 African countries during the 1980-2004 periods. The empirical results from numerous panel-based unit root tests, conducted earlier, indicated that the current account of each of these countries is stationary; however, when Breuer et al.'s (2001) Panel SURADF test is conducted, it is found that a unit root exists in the current account of 11 of the countries studied. These results have one extremely important policy implication for the 48 African countries studied: the current account deficit of most is sustainable, and thus signifying that those nations should have no incentive to default on their international debt.

  19. Global Current Circuit Structure in a Resistive Pulsar Magnetosphere Model

    Kato, Yugo. E.

    2017-12-01

    Pulsar magnetospheres have strong magnetic fields and large amounts of plasma. The structures of these magnetospheres are studied using force-free electrodynamics. To understand pulsar magnetospheres, discussions must include their outer region. However, force-free electrodynamics is limited in it does not handle dissipation. Therefore, a resistive pulsar magnetic field model is needed. To break the ideal magnetohydrodynamic (MHD) condition E\\cdot B=0, Ohm’s law is used. This work introduces resistivity depending upon the distance from the star and obtain a self-consistent steady state by time integration. Poloidal current circuits form in the magnetosphere while the toroidal magnetic field region expands beyond the light cylinder and the Poynting flux radiation appears. High electric resistivity causes a large space scale poloidal current circuit and the magnetosphere radiates a larger Poynting flux than the linear increase outside of the light cylinder radius. The formed poloidal-current circuit has width, which grows with the electric conductivity. This result contributes to a more concrete dissipative pulsar magnetosphere model.

  20. The Effect of Hot Money Flow on Pre-Crisis Indicators of Current Accounts and Real Sectors in Turkish Economy

    Ömer Uğur Bulut; Sadık Rıdvan Karluk

    2016-01-01

    We investigate the impact of the hot money movements on current account and real sector leading crisis indicators under VAR (Vector Autoregressive) framework using quarterly data for a long period of 1991-2014. Our findings show that hot money movements have negative impact on current account deficit and foreign trade deficit pre-crisis indicators. We further show that they lead to instability in growth and inflation pre-crisis indicators.

  1. The Effect of Hot Money Flow on Pre-Crisis Indicators of Current Accounts and Real Sectors in Turkish Economy

    Ömer Uğur Bulut

    2016-12-01

    Full Text Available We investigate the impact of the hot money movements on current account and real sector leading crisis indicators under VAR (Vector Autoregressive framework using quarterly data for a long period of 1991-2014. Our findings show that hot money movements have negative impact on current account deficit and foreign trade deficit pre-crisis indicators. We further show that they lead to instability in growth and inflation pre-crisis indicators.

  2. Unrealized Global Temperature Increase: Implications of Current Uncertainties

    Schwartz, Stephen E.

    2018-04-01

    Unrealized increase in global mean surface air temperature (GMST) may result from the climate system not being in steady state with forcings and/or from cessation of negative aerosol forcing that would result from decreases in emissions. An observation-constrained method is applied to infer the dependence of Earth's climate sensitivity on forcing by anthropogenic aerosols within the uncertainty on that forcing given by the Fifth (2013) Assessment Report of the Intergovernmental Panel on Climate Change. Within these uncertainty ranges the increase in GMST due to temperature lag for future forcings held constant is slight (0.09-0.19 K over 20 years; 0.12-0.26 K over 100 years). However, the incremental increase in GMST that would result from a hypothetical abrupt cessation of sources of aerosols could be quite large but is highly uncertain, 0.1-1.3 K over 20 years. Decrease in CO2 abundance and forcing following abrupt cessation of emissions would offset these increases in GMST over 100 years by as little as 0.09 K to as much as 0.8 K. The uncertainties quantified here greatly limit confidence in projections of change in GMST that would result from any strategy for future reduction of emissions.

  3. Estimated Glomerular Filtration Rate; Laboratory Implementation and Current Global Status.

    Miller, W Greg; Jones, Graham R D

    2018-01-01

    In 2002, the Kidney Disease Outcomes Quality Initiative guidelines for identifying and treating CKD recommended that clinical laboratories report estimated glomerular filtration rate (eGFR) with every creatinine result to assist clinical practitioners to identify people with early-stage CKD. At that time, the original Modification of Diet in Renal Disease (MDRD) Study equation based on serum creatinine measurements was recommended for calculating eGFR. Because the MDRD Study equation was developed using a nonstandardized creatinine method, a Laboratory Working Group of the National Kidney Disease Education program was formed and implemented standardized calibration traceability for all creatinine methods from global manufacturers by approximately 2010. A modified MDRD Study equation for use with standardized creatinine was developed. The Chronic Kidney Disease Epidemiology Collaboration developed a new equation in 2009 that was more accurate than the MDRD Study equation at values above 60 mL/min/1.73 m 2 . As of 2017, reporting eGFR with creatinine is almost universal in many countries. A reference system for cystatin C became available in 2010, and manufacturers are in the process to standardize cystatin C assays. Equations for eGFR based on standardized cystatin C alone and with creatinine are now available from the Chronic Kidney Disease Epidemiology Collaboration and other groups. Copyright © 2017 National Kidney Foundation, Inc. Published by Elsevier Inc. All rights reserved.

  4. Global stability of plasmas with helical boundary deformation and net toroidal current against n=1,2 external modes

    Ardela, A.; Cooper, W.A.

    1996-01-01

    In this paper we resume a numerical study of the global stability of plasma with helical boundary deformation and non null net toroidal current. The aim was to see whether external modes with n=1,2 (n toroidal mode number) can be stabilized at values of β inaccessible to the tokamak. L=2,3 configurations with several aspect ratios and different numbers of equilibrium field periods are considered. A large variety of toroidal current densities and different pressure profiles are taken into account. Mercier stability is also investigated. (author) 4 figs., 6 refs

  5. Collection, transfer and transport of waste: accounting of greenhouse gases and global warming contribution

    Eisted, Rasmus; Larsen, Anna Warberg; Christensen, Thomas Højlund

    2009-01-01

    ) emissions were quantified. The emission factors were assigned a global warming potential (GWP) and aggregated into global warming factors (GWFs), which express the potential contribution to global warming from collection, transport and transfer of 1 tonne of wet waste. Six examples involving collection...

  6. Accounting for sampling patterns reverses the relative importance of trade and climate for the global sharing of exotic plants

    Sofaer, Helen R.; Jarnevich, Catherine S.

    2017-01-01

    AimThe distributions of exotic species reflect patterns of human-mediated dispersal, species climatic tolerances and a suite of other biotic and abiotic factors. The relative importance of each of these factors will shape how the spread of exotic species is affected by ongoing economic globalization and climate change. However, patterns of trade may be correlated with variation in scientific sampling effort globally, potentially confounding studies that do not account for sampling patterns.LocationGlobal.Time periodMuseum records, generally from the 1800s up to 2015.Major taxa studiedPlant species exotic to the United States.MethodsWe used data from the Global Biodiversity Information Facility (GBIF) to summarize the number of plant species with exotic occurrences in the United States that also occur in each other country world-wide. We assessed the relative importance of trade and climatic similarity for explaining variation in the number of shared species while evaluating several methods to account for variation in sampling effort among countries.ResultsAccounting for variation in sampling effort reversed the relative importance of trade and climate for explaining numbers of shared species. Trade was strongly correlated with numbers of shared U.S. exotic plants between the United States and other countries before, but not after, accounting for sampling variation among countries. Conversely, accounting for sampling effort strengthened the relationship between climatic similarity and species sharing. Using the number of records as a measure of sampling effort provided a straightforward approach for the analysis of occurrence data, whereas species richness estimators and rarefaction were less effective at removing sampling bias.Main conclusionsOur work provides support for broad-scale climatic limitation on the distributions of exotic species, illustrates the need to account for variation in sampling effort in large biodiversity databases, and highlights the

  7. Is there a technological fix for the current global stagnation?

    Lundvall, Bengt Åke

    2017-01-01

    Daniele Archibugi asks whether the 2007–8 financial and economic crisis was brought about by the exhaustion of the current techno-economic paradigm, and whether a new paradigm will lead to eventual recovery. My answer to both questions is ‘No’. Whilst it is useful to think in terms of techno-econ...... and ICTs. This regime might actually slow down the formation of a new techno-economic paradigm based around Blade Runner technologies such as genetic engineering, artificial intelligence and nanotechnology....

  8. Challenges to Global Implementation of Infrared Thermography Technology: Current Perspective.

    Shterenshis, Michael

    2017-01-01

    Medical infrared thermography (IT) produces an image of the infrared waves emitted by the human body as part of the thermoregulation process that can vary in intensity based on the health of the person. This review analyzes recent developments in the use of infrared thermography as a screening and diagnostic tool in clinical and nonclinical settings, and identifies possible future routes for improvement of the method. Currently, infrared thermography is not considered to be a fully reliable diagnostic method. If standard infrared protocol is established and a normative database is available, infrared thermography may become a reliable method for detecting inflammatory processes.

  9. Challenges to Global Implementation of Infrared Thermography Technology: Current Perspective

    Michael Shterenshis

    2017-10-01

    Full Text Available Medical infrared thermography (IT produces an image of the infrared waves emitted by the human body as part of the thermoregulation process that can vary in intensity based on the health of the person. This review analyzes recent developments in the use of infrared thermography as a screening and diagnostic tool in clinical and nonclinical settings, and identifies possible future routes for improvement of the method. Currently, infrared thermography is not considered to be a fully reliable diagnostic method. If standard infrared protocol is established and a normative database is available, infrared thermography may become a reliable method for detecting inflammatory processes.

  10. Recycling of plastic: accounting of greenhouse gases and global warming contributions.

    Astrup, Thomas; Fruergaard, Thilde; Christensen, Thomas H

    2009-11-01

    Major greenhouse gas (GHG) emissions related to plastic waste recycling were evaluated with respect to three management alternatives: recycling of clean, single-type plastic, recycling of mixed/contaminated plastic, and use of plastic waste as fuel in industrial processes. Source-separated plastic waste was received at a material recovery facility (MRF) and processed for granulation and subsequent downstream use. In the three alternatives, plastic was assumed to be substituting virgin plastic in new products, wood in low-strength products (outdoor furniture, fences, etc.), and coal or fuel oil in the case of energy utilization. GHG accounting was organized in terms of indirect upstream emissions (e.g. provision of energy, fuels, and materials), direct emissions at the MRF (e.g. fuel combustion), and indirect downstream emissions (e.g. avoided emissions from production of virgin plastic, wood, or coal/oil). Combined, upstream and direct emissions were estimated to be roughly between 5 and 600 kg CO(2)-eq. tonne( -1) of plastic waste depending on treatment at the MRF and CO(2) emissions from electricity production. Potential downstream savings arising from substitution of virgin plastic, wood, and energy fuels were estimated to be around 60- 1600 kg CO(2)-eq. tonne( -1) of plastic waste depending on substitution ratios and CO(2) emissions from electricity production. Based on the reviewed data, it was concluded that substitution of virgin plastic should be preferred. If this is not viable due to a mixture of different plastic types and/or contamination, the plastic should be used for energy utilization. Recycling of plastic waste for substitution of other materials such as wood provided no savings with respect to global warming.

  11. Recycling of metals: accounting of greenhouse gases and global warming contributions.

    Damgaard, Anders; Larsen, Anna W; Christensen, Thomas H

    2009-11-01

    Greenhouse gas (GHG) emissions related to recycling of metals in post-consumer waste are assessed from a waste management perspective; here the material recovery facility (MRF), for the sorting of the recovered metal. The GHG accounting includes indirect upstream emissions, direct activities at the MRF as well as indirect downstream activities in terms of reprocessing of the metal scrap and savings in terms of avoided production of virgin metal. The global warming factor (GWF) shows that upstream activities and the MRF causes negligible GHG emissions (12.8 to 52.6 kg CO(2)-equivalents tonne(-1) recovered metal) compared to the reprocessing of the metal itself (360-1260 kg CO(2)-equivalents tonne(-1) of recovered aluminium and 400- 1020 kg CO(2)-equivalents tonne(- 1) of recovered steel).The reprocessing is however counterbalanced by large savings of avoided virgin production of steel and aluminium. The net downstream savings were found to be 5040-19 340 kg CO(2)-equivalents tonne(-1) of treated aluminium and 560-2360 kg CO(2)-equivalents tonne(-1) of treated steel. Due to the huge differences in reported data it is hard to compare general data on the recovery of metal scrap as they are very dependent on the technology and data choices. Furthermore, the energy used in both the recovery process as well as the avoided primary production is crucial. The range of avoided impact shows that recovery of metals will always be beneficial over primary production, due to the high energy savings, and that the GHG emissions associated with the sorting of metals are negligible.

  12. Recycling of paper: accounting of greenhouse gases and global warming contributions.

    Merrild, Hanna; Damgaard, Anders; Christensen, Thomas H

    2009-11-01

    Greenhouse gas (GHG) emissions have been established for recycling of paper waste with focus on a material recovery facility (MRF). The MRF upgrades the paper and cardboard waste before it is delivered to other industries where new paper or board products are produced. The accounting showed that the GHG contributions from the upstream activities and operational activities, with global warming factors (GWFs) of respectively 1 to 29 and 3 to 9 kg CO(2)-eq. tonne(- 1) paper waste, were small in comparison wih the downstream activities. The GHG contributions from the downstream reprocessing of the paper waste ranged from approximately 490 to 1460 kg CO(2)-eq. tonne( -1) of paper waste. The system may be expanded to include crediting of avoided virgin paper production which would result in GHG contributions from -1270 to 390 kg CO(2)-eq. tonne(- 1) paper waste. It may also be assumed that the wood not used for virgin paper production instead is used for production of energy that in turn is assumed to substitute for fossil fuel energy. This would result in GHG contributions from -1850 to -4400 kg CO(2)-eq. tonne(- 1) of paper waste. These system expansions reveal very large GHG savings, suggesting that the indirect upstream and operational GHG contributions are negligible in comparison with the indirect downstream emissions. However, the data for reprocessing of paper waste and the data for virgin paper production are highly variable. These differences are mainly related to different energy sources for the mills, both in regards to energy form (heat or electricity) and fuel (biomass or fossil fuels).

  13. A CAUSAL RELATIONSHIP BETWEEN OIL PRICES CURRENT ACCOUNT DEFICIT, AND ECONOMIC GROWTH: AN EMPIRICAL ANALYSIS FROM FRAGILE FIVE COUNTRIES

    Yuksel BAYRAKTAR

    2016-09-01

    Full Text Available The main objective of this study is to determine the impact of oil prices in the Fragile-Five countries (Brazil, Indonesia, South Africa, India, and Turkey on current account deficit and growth. In this study, the method of panel data analysis was used and the period of 1980-2014 was examined. The Levin, Lin, & Chu panel; Im, Pesaran, and Shin W-stat; ADF-Fisher Chi-square; and PP-Fisher Chi-square unit root tests were used to determine the stability of data before panel data analysis. The results of the study can be expressed as follows. i There was a statistically meaningful relationship in oil prices with both GDP and the current account deficit. While there was a positive correlation between oil prices and GDP, there was a negative relationship between oil prices and current account deficit. ii No long-term relationship was found between GDP and oil prices; there was a long-term relationship between current account deficit and oil prices as determined by the cointegration tests. iii Causality test also showed the presence of a bidirectional relationship between GDP and oil prices.  Causality between oil prices and the current account deficit was one-way from the variable of oil price to the variable of current account deficit.

  14. A Commentary on "Contextualising the Intermediate Financial Accounting Courses in the Global Financial Crisis"

    Carnegie, Garry D.; West, Brian

    2011-01-01

    Accounting is a practical discipline, existing to satisfy particular human needs which are usually depicted in terms of decision-making processes and accountability evaluations. Proposals for how accounting education may be infused with learning from the "real-world" contexts in which it operates are always welcome. However, as the…

  15. Globalization of Gerontology Education: Current Practices and Perceptions for Graduate Gerontology Education in the United States

    MWANGI, SAMUEL M.; YAMASHITA, TAKASHI; EWEN, HEIDI H.; MANNING, LYDIA K.; KUNKEL, SUZANNE R.

    2013-01-01

    The purpose of this study is to document current practices and understandings about globalization of gerontology education in the United States. Better understanding of aging requires international perspectives in global communities. However, little is known about how globalization of gerontology education is practiced in U.S. graduate-level degree programs. The authors conducted qualitative interviews with representatives of the Association for Gerontology in Higher Education, the major national organization supporting higher education in gerontology, graduate program directors, and students. Although all respondents expressed their interest in globalizing gerontology education, actual practices are diverse. The authors discuss suggested conceptualization and strategies for globalizing gerontology education. PMID:22490075

  16. Globalization of gerontology education: current practices and perceptions for graduate gerontology education in the United States.

    Mwangi, Samuel M; Yamashita, Takashi; Ewen, Heidi H; Manning, Lydia K; Kunkel, Suzanne R

    2012-01-01

    The purpose of this study is to document current practices and understandings about globalization of gerontology education in the United States. Better understanding of aging requires international perspectives in global communities. However, little is known about how globalization of gerontology education is practiced in U.S. graduate-level degree programs. The authors conducted qualitative interviews with representatives of the Association for Gerontology in Higher Education, the major national organization supporting higher education in gerontology, graduate program directors, and students. Although all respondents expressed their interest in globalizing gerontology education, actual practices are diverse. The authors discuss suggested conceptualization and strategies for globalizing gerontology education.

  17. Testing for causality between the foreign direct investment, current account deficit, GDP and total credit: Evidence from G7

    Akbas Yusuf Ekrem

    2013-01-01

    Full Text Available In this study, countries were analyzed between 1990 and 2011 in order to determine whether a causal relationship exists among current account deficit, GDP, foreign direct investment, and total credits of G7. Analysis took into account the cross-sectional dependence and was applied to test the causality among the variables form the panel. Firstly, panel unit root tests were used for determining stationary of variables. As a result of the panel unit root tests, it was found that GDP and foreign direct investment have a stationary structure and that total credits and current account deficit contain unit root. In order to see whether there is a long-term relationship among the variables or not, the panel co-integration test was used. As a result of the test, it was concluded that there is a co-integration relationship among the series. The possibility of a causal relationship was analyzed among the variables using the causality test developed by Elena Ivona Dumitrescu and Christophe Hurlin (2012. Results of the analysis showed a unidirectional causal relationship from current account deficit and foreign direct investment to GDP. Bidirectional causality was found between current account deficit and total credits. Finally, a unidirectional relationship was found from foreign direct investment to current account deficit and total credits.

  18. Keratoprosthesis: Current global scenario and a broad Indian perspective

    Iyer, Geetha; Srinivasan, Bhaskar; Agarwal, Shweta; Talele, Deepti; Rishi, Ekta; Rishi, Pukhraj; Krishnamurthy, Sripriya; Vijaya, Lingam; Subramanian, Nirmala; Somasundaram, Shanmugasundaram

    2018-01-01

    Keratoprosthesis (Kpro) forms the last resort for bilateral end-stage corneal blindness. The Boston Type 1 and 2 Kpros, the modified osteo-odonto Kpro and the osteo-Kpro are the more frequently and commonly performed Kpros, and this review attempts to compile the current data available on these Kpros worldwide from large single-center studies and compare the indications and outcomes with Kpros in the Indian scenario. Although the indications have significantly expanded over the years and the complications have reduced with modifications in design and postoperative regimen, these are procedures that require an exclusive setup, and a commitment toward long-term follow-up and post-Kpro care. The last decade has seen a surge in the number of Kpro procedures performed worldwide as well as in India. There is a growing need in our country among ophthalmologists to be aware of the indications for Kpro to facilitate appropriate referral as well as of the procedure to enable basic evaluation during follow-ups in case the need arises, and among corneal specialists interested to pursue the field of Kpros in understanding the nuances of these surgeries and to make a judicious decision regarding patient and Kpro selection and more importantly deferral. PMID:29676302

  19. Keratoprosthesis: Current global scenario and a broad Indian perspective

    Geetha Iyer

    2018-01-01

    Full Text Available Keratoprosthesis (Kpro forms the last resort for bilateral end-stage corneal blindness. The Boston Type 1 and 2 Kpros, the modified osteo-odonto Kpro and the osteo-Kpro are the more frequently and commonly performed Kpros, and this review attempts to compile the current data available on these Kpros worldwide from large single-center studies and compare the indications and outcomes with Kpros in the Indian scenario. Although the indications have significantly expanded over the years and the complications have reduced with modifications in design and postoperative regimen, these are procedures that require an exclusive setup, and a commitment toward long-term follow-up and post-Kpro care. The last decade has seen a surge in the number of Kpro procedures performed worldwide as well as in India. There is a growing need in our country among ophthalmologists to be aware of the indications for Kpro to facilitate appropriate referral as well as of the procedure to enable basic evaluation during follow-ups in case the need arises, and among corneal specialists interested to pursue the field of Kpros in understanding the nuances of these surgeries and to make a judicious decision regarding patient and Kpro selection and more importantly deferral.

  20. Current global status of carotid artery stent placement.

    Wholey, M H; Wholey, M; Bergeron, P; Diethrich, E B; Henry, M; Laborde, J C; Mathias, K; Myla, S; Roubin, G S; Shawl, F; Theron, J G; Yadav, J S; Dorros, G; Guimaraens, J; Higashida, R; Kumar, V; Leon, M; Lim, M; Londero, H; Mesa, J; Ramee, S; Rodriguez, A; Rosenfield, K; Teitelbaum, G; Vozzi, C

    1998-05-01

    Our purpose was to review the current status of carotid artery stent placement throughout the world. Surveys were sent to major interventional centers in Europe, North and South America, and Asia. Information from peer-reviewed journals was also included and supplemented the survey. The survey asked various questions regarding the patients enrolled, procedure techniques, and results of carotid stenting, including complications and restenosis. Of the centers which were sent surveys, 24 responded. The total number of endovascular carotid stent procedures that have been performed worldwide to date included 2,048 cases, with a technical success of 98.6%. Complications that occurred during carotid stent placement or within a 30-day period following placement were recorded. Overall, there were 63 minor strokes, with a rate of occurrence of 3.08%. The total number of major strokes was 27, for a rate of 1.32%. There were 28 deaths within a 30-day postprocedure period, resulting in a mortality rate of 1.37%. Restenosis rates of carotid stenting have been 4.80% at 6 mo. Endovascular stent treatment of carotid artery atherosclerotic disease is growing as an alternative to vascular surgery, especially for patients that are at high risk for standard carotid endarterectomy. The periprocedural risks for major and minor strokes and death are generally acceptable at this early stage of development.

  1. Global Trends and Current Status of Commercial Urban Rooftop Farming

    Devi Buehler

    2016-10-01

    Full Text Available The aim of this study was to analyze current practices in commercial urban rooftop farming (URF. In recent years, URF has been experiencing increasing popularity. It is a practice that is well-suited to enhancing food security in cities and reducing the environmental impact that results from long transportation distances that are common in conventional agriculture. To date, most URF initiatives have been motivated by social and educational factors rather than the aim of creating large sustainable food production systems in cities. The commercial operation of urban rooftop farms, should they become profitable, is likely to attract notable private investment, allowing a significant level of high quality urban food production to be achieved. There is a reasonable amount of literature available on urban farming that deals with its potential, and its limitations. However, it does not focus on commercial operations. In contrast to other surveys and theoretical papers, this study of URF focuses on large and commercial operations. The analysis showed that commercial URFs can be grouped into two main types: Firstly, hydroponic systems in greenhouses where mostly leafy greens, tomatoes, and herbs are grown; secondly, soil-based open-air farms that grow a large variety of vegetables. Hydroponics is frequently seen as the key technology for commercial urban food production. While the technology is not in and of itself sustainable, hydroponic farms often make an effort to implement environmentally friendly technologies and methods. However, there is still untapped potential to systemically integrate farms into buildings. The findings of this study identified where future research is needed in order to make URF a widespread sustainable solution.

  2. The Management Accounting Practices in Albania in the Context of Globalization

    Manjola Naco

    2010-10-01

    Full Text Available The main aim of the paper is to provide relevant findings on the status of management accounting in Albanian Accounting Practices, based on the direct survey with selected companies and individuals (experts on the field. In our analysis we have used as a benchmark the IFAC statement on Management Accounting Concepts and its description of the evolution of management accounting. To achieve our objectives we prepared and provided to a large group of professional accountants (that mainly are dealing with bookkeeping and financial statement preparations a structured questionnaire, containing several questions on the status of the practices applied in Albania on management accounting. This survey was carried out during the first half of 2009. Findings of this paper are based on the answers given by 300 respondents. These answers point out that management accounting practices in Albania tend not to be complex and sophisticated. Budgeting, product profitability and financial performance measurement remain the central pillars, while other, most contemporary, management accounting techniques are sporadically used. There is also little evidence of management accounting concerned directly with "value creation".  

  3. Prospective of Transformation of Current Models of the Global Pharmaceutical Market

    Yuriy Solodkovskyy

    2012-02-01

    Full Text Available This article thoroughly analyzes the current state of the global pharmaceutical market, defines the key factors for its development and outlines the promising areas of transformation of existing business models of top companies. The forecasted data relating to the market development until 2015 have been investigated. The global, market, technological and organizational factors of transformation of modern model of the global pharmaceutical market have been identified.

  4. PENGARUH GROSS DOMESTIC PRODUCT, INFLASI, SUKU BUNGA, MONEY SUPPLY, CURRENT ACCOUNT DAN CAPITAL ACCOUNT TERHADAP NILAI KURS RUPIAH INDONESIA – DOLLAR AMERIKA

    Yunika Murdayanti

    2012-03-01

    Full Text Available Since free-floating exchange rate system has been applied in Indonesia on August 1998, the accumulation of depreciation of rupiah against the US dollar has been about 48,7% until December 2001. This condition brings many argumentation about the reasons behind the exchange rate instability faced by Indonesia among many experts whether it is caused by economic factors or by non-economic factors. By recognizing the causes, it will be easier for the experts and government of Indonesia to formulate the solution. This research is intended to analyze the influence of economic variables, i.e. Gross Domestic Product, money supply, interest rate, inflation rate, Current Account & Capital Account in both Indonesia and The United State of America, as well as the position of the balance of international payment of Indonesia to the exchange rate movement in order to give contributions to solve the problem. Based on the result money supply becomes the only variable which has a multicollinearity and excluded from the regression linear. Also only current account is not significant influence on the exchange rate movement, instead of the other variables. Coefficient of determination of the research model is 84.4 %, means that other factors, not accommodated in this research, give 15.6 % influence to the exchange rate movement. These other factors can be categorized as other economic factors or non-economic factors.

  5. An Independent Review and Accountability Mechanism for the Sustainable Development Goals: The Possibilities of a Framework Convention on Global Health.

    Friedman, Eric A

    2016-06-01

    The Framework Convention on Global Health (FCGH), a proposed global treaty to be rooted in the right to health and aimed at health equity, could establish a nuanced, layered, and multi-faceted regime of compliance with, and accountability to, the right to health. In so doing, it would significantly strengthen accountability for the health-related Sustainable Development Goals (SDGs), which it would encompass. Legally binding, the FCGH could facilitate accountability through the courts and catalyze comprehensive domestic accountability regimes, requiring national strategies that include transparency, community and national mechanisms for accountability and participation and an enabling environment for social empowerment. A "Right to Health Capacity Fund" could ensure resources to implement these strategies. Inclusive national processes could establish targets, benchmarks, and indicators consistent with FCGH guidance, with regular reporting to a treaty body, which could also hear individual cases. State reports could be required to include plans to overcome implementation gaps, subjecting poorly complying states to penalties and targeted capacity building measures. Regional special rapporteurs could facilitate compliance through regular country visits, while also responding to serious violations. And reaching beyond government compliance, from capacity building to the courts and contractual obligations, the FCGH could establish nationally enforceable right to health obligations on the private sector.

  6. The need for global application of the accountability for reasonableness approach to support sustainable outcomes

    Byskov, Jens; Maluka, Stephen Oswald; Marchal, Bruno

    2017-01-01

    The accountability for reasonableness (AFR) concept has been developed and discussed for over two decades. Its interpretation has been studied in several ways partly guided by the specific settings and the researchers involved. This has again influenced the development of the concept, but not led...... lead to optimally accountable, fair and sustainable solutions. Technical experts, politicians, managers, service providers, community members, and beneficiaries each have their own values, expertise and preferences, to be considered for necessary buy in and sustainability. Legitimacy, accountability...... should be widely adopted in projects and services under close monitoring and frequent reviews....

  7. Anaerobic digestion and digestate use: accounting of greenhouse gases and global warming contribution

    Møller, Jacob; Boldrin, Alessio; Christensen, Thomas Højlund

    2009-01-01

    measured in CO2-equivalents per tonne of wet waste. The GHG accounting was done by distinguishing between direct contributions at the AD facility and indirect upstream or downstream contributions. GHG accounting for a generic AD facility with either biogas utilization at the facility or upgrading...... highly influenced the result. In comparison with the few published GWFs for AD, the range of our data was much larger demonstrating the need to use a consistent and robust approach to GHG accounting and simultaneously accept that some key parameters are highly uncertain....

  8. Global ex-situ crop diversity conservation and the Svalbard Global Seed Vault: assessing the current status.

    Ola T Westengen

    Full Text Available Ex-situ conservation of crop diversity is a global concern, and the development of an efficient and sustainable conservation system is a historic priority recognized in international law and policy. We assess the completeness of the safety duplication collection in the Svalbard Global Seed Vault with respect to data on the world's ex-situ collections as reported by the Food and Agriculture Organization of the United Nations. Currently, 774,601 samples are deposited at Svalbard by 53 genebanks. We estimate that more than one third of the globally distinct accessions of 156 crop genera stored in genebanks as orthodox seeds are conserved in the Seed Vault. The numbers of safety duplicates of Triticum (wheat, Sorghum (sorghum, Pennisetum (pearl millet, Eleusine (finger millet, Cicer (chickpea and Lens (lentil exceed 50% of the estimated numbers of distinct accessions in global ex-situ collections. The number of accessions conserved globally generally reflects importance for food production, but there are significant gaps in the safety collection at Svalbard in some genera of high importance for food security in tropical countries, such as Amaranthus (amaranth, Chenopodium (quinoa, Eragrostis (teff and Abelmoschus (okra. In the 29 food-crop genera with the largest number of accessions stored globally, an average of 5.5 out of the ten largest collections is already represented in the Seed Vault collection or is covered by existing deposit agreements. The high coverage of ITPGRFA Annex 1 crops and of those crops for which there is a CGIAR mandate in the current Seed Vault collection indicates that existence of international policies and institutions are important determinants for accessions to be safety duplicated at Svalbard. As a back-up site for the global conservation system, the Seed Vault plays not only a practical but also a symbolic role for enhanced integration and cooperation for conservation of crop diversity.

  9. Global ex-situ crop diversity conservation and the Svalbard Global Seed Vault: assessing the current status.

    Westengen, Ola T; Jeppson, Simon; Guarino, Luigi

    2013-01-01

    Ex-situ conservation of crop diversity is a global concern, and the development of an efficient and sustainable conservation system is a historic priority recognized in international law and policy. We assess the completeness of the safety duplication collection in the Svalbard Global Seed Vault with respect to data on the world's ex-situ collections as reported by the Food and Agriculture Organization of the United Nations. Currently, 774,601 samples are deposited at Svalbard by 53 genebanks. We estimate that more than one third of the globally distinct accessions of 156 crop genera stored in genebanks as orthodox seeds are conserved in the Seed Vault. The numbers of safety duplicates of Triticum (wheat), Sorghum (sorghum), Pennisetum (pearl millet), Eleusine (finger millet), Cicer (chickpea) and Lens (lentil) exceed 50% of the estimated numbers of distinct accessions in global ex-situ collections. The number of accessions conserved globally generally reflects importance for food production, but there are significant gaps in the safety collection at Svalbard in some genera of high importance for food security in tropical countries, such as Amaranthus (amaranth), Chenopodium (quinoa), Eragrostis (teff) and Abelmoschus (okra). In the 29 food-crop genera with the largest number of accessions stored globally, an average of 5.5 out of the ten largest collections is already represented in the Seed Vault collection or is covered by existing deposit agreements. The high coverage of ITPGRFA Annex 1 crops and of those crops for which there is a CGIAR mandate in the current Seed Vault collection indicates that existence of international policies and institutions are important determinants for accessions to be safety duplicated at Svalbard. As a back-up site for the global conservation system, the Seed Vault plays not only a practical but also a symbolic role for enhanced integration and cooperation for conservation of crop diversity.

  10. 18 CFR 367.2420 - Account 242, Miscellaneous current and accrued liabilities.

    2010-04-01

    ... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... and supported so as to show the nature of each liability. ...

  11. Current status and trends, organizational methods accounting and analysis of innovative enterprises’ venture financing

    S.V. Rudeychuk

    2016-09-01

    Full Text Available The article examines the specific features and tendencies of development of venture financing in Ukraine. It shows the role of venture capital in the further development of Ukraine economy, this role is in financing and development of innovation, distribution of new technologies and increase of employment of highly professional staff in the territory of Ukraine. The authors determine the influence of characteristics of such financing on the formation of organization and methods of accounting and economic analysis of operations with venture capital investments. The paper grounds the necessity of accounting development and analytical support of innovative enterprises’ venture financing management; the state is caused by the need to attract additional funding from venture investors to finance the production and release of innovative products and businesses. The authors determine the directions of solving problems in accounting organization and methods and economic analysis of innovative enterprises’ venture financing, respectively, for the needs of all entities doing business venture and taking into account the peculiarities of this type of investment capital.

  12. Government deficits, private investment and the current account: an intertemporal disequilibrium analysis

    van Wijnbergen, S.J.G.

    1987-01-01

    An analysis of the fiscal policy in the account of a model with intertemporal optimisation underlying private behaviour. Besides is incorporated explicitly the possibility of (short-run) labour and goods market disequilibrium caused by Fischer (1977)--Gray (1978) type contract-based real-wage

  13. Tracking the Global Distribution of Persistent Organic Pollutants Accounting for E-Waste Exports to Developing Regions.

    Breivik, Knut; Armitage, James M; Wania, Frank; Sweetman, Andrew J; Jones, Kevin C

    2016-01-19

    Elevated concentrations of various industrial-use Persistent Organic Pollutants (POPs), such as polychlorinated biphenyls (PCBs), have been reported in some developing areas in subtropical and tropical regions known to be destinations of e-waste. We used a recent inventory of the global generation and exports of e-waste to develop various global scale emission scenarios for industrial-use organic contaminants (IUOCs). For representative IUOCs (RIUOCs), only hypothetical emissions via passive volatilization from e-waste were considered whereas for PCBs, historical emissions throughout the chemical life-cycle (i.e., manufacturing, use, disposal) were included. The environmental transport and fate of RIUOCs and PCBs were then simulated using the BETR Global 2.0 model. Export of e-waste is expected to increase and sustain global emissions beyond the baseline scenario, which assumes no export. A comparison between model predictions and observations for PCBs in selected recipient regions generally suggests a better agreement when exports are accounted for. This study may be the first to integrate the global transport of IUOCs in waste with their long-range transport in air and water. The results call for integrated chemical management strategies on a global scale.

  14. Terrestrial ring current - from in situ measurements to global images using energetic neutral atoms

    Roelof, E.C.; Williams, D.J.

    1988-01-01

    Electrical currents flowing in the equatorial magnetosphere, first inferred from ground-based magnetic disturbances, are carried by trapped energetic ions. Spacecraft measurements have determined the spectrum and composition of those currents, and the newly developed technique of energetic-neutral-atom imaging allows the global dynamics of that entire ion population to be viewed from a single spacecraft. 71 references

  15. Skill Testing a Three-Dimensional Global Tide Model to Historical Current Meter Records

    2013-12-17

    breaking internal gravity waves generated over rough topography. The strength of the globally averaged wave drag is tuned to minimize the RMS...Ross Sea SO 02 39 83 Drake Passage SO 03 15 30 Weddell Sea SO 04 45 127 Antarctic Circumpolar Current SP 01 19 49 East Auckland Current SP 02 28 75 East

  16. Accounting standards

    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

  17. Incorporating Global/Multicultural Perspectives in Public Relations Education: An Ethnographic Account.

    Bardhan, Nilanjana

    This paper points out that in public relations (PR) the global network approach is fast catching on along with the trend of opening subsidiary offices and entering joint ventures and affiliations with PR agencies in various parts of the world. The paper discusses the need to build theory in the area of international public relations so that…

  18. Recycling of metals: accounting of greenhouse gases and global warming contributions

    Damgaard, Anders; Larsen, Anna Warberg; Christensen, Thomas Højlund

    2009-01-01

    at the MRF as well as indirect downstream activities in terms of reprocessing of the metal scrap and savings in terms of avoided production of virgin metal. The global warming factor (GWF) shows that upstream activities and the MRF causes negligible GHG emissions (12.8 to 52.6 kg CO2-equivalents tonne—1...

  19. Composting and compost utilization: accounting of greenhouse gases and global warming contributions

    Boldrin, Alessio; Andersen, Jacob Kragh; Møller, Jacob

    2009-01-01

    is an important issue and is related to the long-term binding of carbon in the soil, to related effects in terms of soil improvement and to what the compost substitutes; this could be fertilizer and peat for soil improvement or for growth media production. The overall global warming factor (GWF) for composting...

  20. Recycling of wood for particle board production: accounting of greenhouse gases and global warming contributions

    Merrild, Hanna Kristina; Christensen, Thomas Højlund

    2009-01-01

    of virgin wood does not change the results radically (—665 to —125 kg CO2-equivalents tonne— 1 wood waste). However, if in addition it is assumed that the GHG emissions from combustion of wood has no global warming potential (GWP) and that the energy produced from excess wood due to recycling substitutes...

  1. Recycling of paper: Accounting of greenhouse gases and global warming contributions

    Merrild, Hanna Kristina; Damgaard, Anders; Christensen, Thomas Højlund

    2009-01-01

    that the GHG contributions from the upstream activities and operational activities, with global warming factors (GWFs) of respectively 1 to 29 and 3 to 9 kg CO2-eq. tonne— 1 paper waste, were small in comparison wih the downstream activities. The GHG contributions from the downstream reprocessing of the paper...

  2. Employer Expectations of Accounting Undergraduates' Entry-Level Knowledge and Skills in Global Financial Reporting

    Jones, Christopher G.; Vedd, Rishma; Yoon, Sung Wook

    2008-01-01

    The globalization of business has led to the adoption of International Financial Reporting Standards (IFRS) around the world. Recently, the Securities and Exchange Commission issued a roadmap for IFRS implementation starting in 2014, with earlier adoption permitted. Yet according to recent surveys, few U.S. universities have a strategy in place to…

  3. Landfilling of waste: accounting of greenhouse gases and global warming contributions

    Manfredi, Simone; Tonini, Davide; Christensen, Thomas Højlund

    2009-01-01

    Accounting of greenhouse gas (GHG) emissions from waste landfilling is summarized with the focus on processes and technical data for a number of different landfilling technologies: open dump (which was included as the worst-case-scenario), conventional landfills with flares and with energy recove...

  4. Providing System Compliance Training to Accountants of a Global Pharmaceutical Company: The Switzerland Case

    Leschinsky, Maribeth; Messemer, Jonathan E.

    2010-01-01

    On July 30, 2002, President George W. Bush signed the Sarbanes-Oxley Act of 2002 into law. The legislation was crafted by the United States Congress to address issues related to accounting improprieties which came to light during the Enron scandal. The specific purpose of the legislation was "To protect investors by improving the accuracy and…

  5. Determinants of Current Account Deficit in Turkey: The Conditional and Partial Granger Causality Approach

    YURDAKUL, Funda; CEVHER, Erdogan

    2015-01-01

    This study aims to reveal the causality relations between the macro aggregates that affect current deficit using conditional and partial Granger causality test. Current deficit/GDP, growth rate, real effective exchange rate, direct foreign capital investment, openness, and energy import were selected as variables for this purpose. 2003.1-2014.2 quarterly data for Turkey’s economy were used for analysis. The results of the conditional and partial Granger causality test demonstrate that real ef...

  6. The role of forest residues in the accounting for the global warming potential of bioenergy

    Guest, Geoffrey; Cherubini, Francesco; Strømman, Anders Hammer

    2013-01-01

    Bioenergy makes up a significant portion of the global primary energy pie, and its production from modernized technology is foreseen to substantially increase. The climate neutrality of biogenic CO2 emissions from bioenergy grown from sustainably managed biomass resource pools has recently been questioned. The temporary change caused in atmospheric CO2 concentration from biogenic carbon fluxes was found to be largely dependent on the length of biomass rotation period. In this work, we also sh...

  7. Accounting for radiative forcing from albedo change in future global land-use scenarios

    Jones, Andrew D. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Calvin, Katherine V. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Collins, William D. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Univ. of California, Berkeley, CA (United States); Edmonds, James A. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States)

    2015-08-01

    We demonstrate the effectiveness of a new method for quantifying radiative forcing from land use and land cover change (LULCC) within an integrated assessment model, the Global Change Assessment Model (GCAM). The method relies on geographically differentiated estimates of radiative forcing from albedo change associated with major land cover transitions derived from the Community Earth System Model. We find that conversion of 1 km² of woody vegetation (forest and shrublands) to non-woody vegetation (crops and grassland) yields between 0 and –0.71 nW/m² of globally averaged radiative forcing determined by the vegetation characteristics, snow dynamics, and atmospheric radiation environment characteristic within each of 151 regions we consider globally. Across a set of scenarios designed to span a range of potential future LULCC, we find LULCC forcing ranging from –0.06 to –0.29 W/m² by 2070 depending on assumptions regarding future crop yield growth and whether climate policy favors afforestation or bioenergy crops. Inclusion of this previously uncounted forcing in the policy targets driving future climate mitigation efforts leads to changes in fossil fuel emissions on the order of 1.5 PgC/yr by 2070 for a climate forcing limit of 4.5 Wm–2, corresponding to a 12–67 % change in fossil fuel emissions depending on the scenario. Scenarios with significant afforestation must compensate for albedo-induced warming through additional emissions reductions, and scenarios with significant deforestation need not mitigate as aggressively due to albedo-induced cooling. In all scenarios considered, inclusion of albedo forcing in policy targets increases forest and shrub cover globally.

  8. Accounting for carbon cycle feedbacks in a comparison of the global warming effects of greenhouse gases

    Gillett, Nathan P; Matthews, H Damon

    2010-01-01

    Greenhouse gases other than CO 2 make a significant contribution to human-induced climate change, and multi-gas mitigation strategies are cheaper to implement than those which limit CO 2 emissions alone. Most practical multi-gas mitigation strategies require metrics to relate the climate warming effects of CO 2 and other greenhouse gases. Global warming potential (GWP), defined as the ratio of time-integrated radiative forcing of a particular gas to that of CO 2 following a unit mass emission, is the metric used in the Kyoto Protocol, and we define mean global temperature change potential (MGTP) as an equivalent metric of the temperature response. Here we show that carbon-climate feedbacks inflate the GWPs and MGTPs of methane and nitrous oxide by ∼ 20% in coupled carbon-climate model simulations of the response to a pulse of 50 x 1990 emissions, due to a warming-induced release of CO 2 from the land biosphere and ocean. The magnitude of this effect is expected to be dependent on the model, but it is not captured at all by the analytical models usually used to calculate metrics such as GWP. We argue that the omission of carbon cycle dynamics has led to a low bias of uncertain but potentially substantial magnitude in metrics of the global warming effect of other greenhouse gases, and we suggest that the carbon-climate feedback should be considered when greenhouse gas metrics are calculated and applied.

  9. Accounting Practices Regarding the Non-Current Assets Held for Sale

    Marinela Manea

    2010-12-01

    Full Text Available Generally the non-current assets, and especially the tangible assets, are held by the entity (as it results from their very definition in order to be used in the production of goods or for services, to be rented to the thirds or to be used for administrative purposes during several periods. For the time interval that a non-current asset is not classified as being held for sale, its recognition and implicitly its assessment will be done in accordance with the provisions of the applicable International Financial Reporting Standards; after the classification of the respective asset as being held with the intention of subsequent sale there will be applicable the provisions of the contemporary IFRS norm 5 “Non-current assets held for sale and discontinued activities”.

  10. Quantifying the Global Fresh Water Budget: Capabilities from Current and Future Satellite Sensors

    Hildebrand, Peter; Zaitchik, Benjamin

    2007-01-01

    The global water cycle is complex and its components are difficult to measure, particularly at the global scales and with the precision needed for assessing climate impacts. Recent advances in satellite observational capabilities, however, are greatly improving our knowledge of the key terms in the fresh water flux budget. Many components of the of the global water budget, e.g. precipitation, atmospheric moisture profiles, soil moisture, snow cover, sea ice are now routinely measured globally using instruments on satellites such as TRMM, AQUA, TERRA, GRACE, and ICESat, as well as on operational satellites. New techniques, many using data assimilation approaches, are providing pathways toward measuring snow water equivalent, evapotranspiration, ground water, ice mass, as well as improving the measurement quality for other components of the global water budget. This paper evaluates these current and developing satellite capabilities to observe the global fresh water budget, then looks forward to evaluate the potential for improvements that may result from future space missions as detailed by the US Decadal Survey, and operational plans. Based on these analyses, and on the goal of improved knowledge of the global fresh water budget under the effects of climate change, we suggest some priorities for the future, based on new approaches that may provide the improved measurements and the analyses needed to understand and observe the potential speed-up of the global water cycle under the effects of climate change.

  11. Global occupational health: current challenges and the need for urgent action.

    Lucchini, Roberto G; London, Leslie

    2014-01-01

    Global occupational health and safety (OHS) is strictly linked to the dynamics of economic globalization. As the global market is increasing, the gap between developed and underdeveloped countries, occupational diseases, and injuries affect a vast number of workers worldwide. Global OHS issues also become local in developed countries due to many factors, including untrained migrant workers in the informal sector, construction, and agriculture. To identify the current status and challenges of global occupational health and safety and the needs for preventive action. Absence of OHS infrastructure amplifies the devastating consequences of infectious outbreaks like the Ebola pandemic and tuberculosis. Interventions in global OHS are urgently needed at various levels: 1. Increased governmental funding is needed for international organizations like the World Health Organization and the International Labor Organization to face the increasing demand for policies, guidance, and training. 2. Regulations to ban and control dangerous products are needed to avoid the transfer of hazardous production to developing countries. 3. The OHS community must address global OHS issues through advocacy, position papers, public statements, technical and ethical guidelines, and by encouraging access of OHS professionals from the developing countries to leadership positions in professional and academic societies. 4. Research, education, and training of OHS professionals, workers, unions and employers are needed to address global OHS issues and their local impact. 5. Consumers also can influence significantly the adoption of OHS practices by demanding the protection of workers who are producing he goods that are sold in the global market. Following the equation of maximized profits prompted by the inhibition of OHS is an old practice that has proven to cause significant costs to societies in the developed world. It is now an urgent priority to stop this process and promote a harmonized global

  12. Accounting for carbon cycle feedbacks in a comparison of the global warming effects of greenhouse gases

    Gillett, Nathan P [Canadian Centre for Climate Modelling and Analysis, Environment Canada, University of Victoria, PO Box 1700, STN CSC, Victoria, BC, V8W 3V6 (Canada); Matthews, H Damon, E-mail: nathan.gillett@ec.gc.ca [Department of Geography, Planning and Environment, Concordia University, 1455 de Maisonneuve West, H 1255-26, Montreal, QC, H3G 1M8 (Canada)

    2010-07-15

    Greenhouse gases other than CO{sub 2} make a significant contribution to human-induced climate change, and multi-gas mitigation strategies are cheaper to implement than those which limit CO{sub 2} emissions alone. Most practical multi-gas mitigation strategies require metrics to relate the climate warming effects of CO{sub 2} and other greenhouse gases. Global warming potential (GWP), defined as the ratio of time-integrated radiative forcing of a particular gas to that of CO{sub 2} following a unit mass emission, is the metric used in the Kyoto Protocol, and we define mean global temperature change potential (MGTP) as an equivalent metric of the temperature response. Here we show that carbon-climate feedbacks inflate the GWPs and MGTPs of methane and nitrous oxide by {approx} 20% in coupled carbon-climate model simulations of the response to a pulse of 50 x 1990 emissions, due to a warming-induced release of CO{sub 2} from the land biosphere and ocean. The magnitude of this effect is expected to be dependent on the model, but it is not captured at all by the analytical models usually used to calculate metrics such as GWP. We argue that the omission of carbon cycle dynamics has led to a low bias of uncertain but potentially substantial magnitude in metrics of the global warming effect of other greenhouse gases, and we suggest that the carbon-climate feedback should be considered when greenhouse gas metrics are calculated and applied.

  13. Recycling of plastic: accounting of greenhouse gases and global warming contributions

    Astrup, Thomas; Fruergaard, Thilde; Christensen, Thomas Højlund

    2009-01-01

    Major greenhouse gas (GHG) emissions related to plastic waste recycling were evaluated with respect to three management alternatives: recycling of clean, single-type plastic, recycling of mixed/contaminated plastic, and use of plastic waste as fuel in industrial processes. Source-separated plasti...... to a mixture of different plastic types and/or contamination, the plastic should be used for energy utilization. Recycling of plastic waste for substitution of other materials such as wood provided no savings with respect to global warming....

  14. Approaches to characterise chromatographic column performance based on global parameters accounting for peak broadening and skewness.

    Baeza-Baeza, J J; Pous-Torres, S; Torres-Lapasió, J R; García-Alvarez-Coque, M C

    2010-04-02

    Peak broadening and skewness are fundamental parameters in chromatography, since they affect the resolution capability of a chromatographic column. A common practice to characterise chromatographic columns is to estimate the efficiency and asymmetry factor for the peaks of one or more solutes eluted at selected experimental conditions. This has the drawback that the extra-column contributions to the peak variance and skewness make the peak shape parameters depend on the retention time. We propose and discuss here the use of several approaches that allow the estimation of global parameters (non-dependent on the retention time) to describe the column performance. The global parameters arise from different linear relationships that can be established between the peak variance, standard deviation, or half-widths with the retention time. Some of them describe exclusively the column contribution to the peak broadening, whereas others consider the extra-column effects also. The estimation of peak skewness was also possible for the approaches based on the half-widths. The proposed approaches were applied to the characterisation of different columns (Spherisorb, Zorbax SB, Zorbax Eclipse, Kromasil, Chromolith, X-Terra and Inertsil), using the chromatographic data obtained for several diuretics and basic drugs (beta-blockers). Copyright (c) 2010 Elsevier B.V. All rights reserved.

  15. Transport and the global environment: Accounting for GHG reductions in policy analysis

    Halsnaes, K. [UNEP Collaborating Centre on Energy and Environment, Roskilde (Denmark); Markanday, A.; Boyd, R.; Hunt, A.; Taylor, T. [Univ. of Bath, (United Kingdom); Sathaye, J. [Univ. of California, Berkeley (USS)

    2001-07-01

    That the transport sector is among the fastest growing economic sectors in both developed and developing countries is no surprise. The movement of people and goods is an essential part of modern society, and unlike some other economic goods the demand for transport largely coupled to income, so that as people become wealthier they demand ever more transport. Despite their many advantages of personal choice, convenience, and flexibility, modern transportation systems are not without problems, notably those that affect the environment and quality of life. The poor, even hazardous, air quality in many cities is often largely attributed to motor vehicle use, while the transport sector globally contributes one quarter of the greenhouse gases emitted to the atmosphere each year. Unfortunately, the environmental consequences of thransportation choices - both local and global - are often overlooked when transport planning decisions are made. This book attempts to remedy that deficiency by providing a guide to technical experts and policy makers concerned with environmental polices for the transport sector. It offers a consistent analytical structure for examining the environmental aspects of transport choices; defines the key economic and environmental concepts used in good policy analysis; and gives information on technologies, environmental impacts, and cost effectiveness of various policy options. The book also describes international financial mechanisms that can be used to support sustainable transportation policies and programmes. (au)

  16. Past Expectations, Current Experiences, and Imagined Futures: Narrative Accounts of Chinese International Students in Canada

    Zhang, Zhihua

    2017-01-01

    The internationalization of higher education has led to the influx of Chinese international students in Canada. The literature on these students usually addresses the factors that drive them to Canada, their learning experiences, and the impact of the stereotypical constructions of “Chinese learners” on their language learning. But the literature does not connect the current learning experiences of these students to their past back in China and the futures in their imagination. This narrative...

  17. The Global Nutrition Report 2014: Actions and Accountability to Accelerate the World’s Progress on Nutrition1–4

    Haddad, Lawrence; Achadi, Endang; Bendech, Mohamed Ag; Ahuja, Arti; Bhatia, Komal; Bhutta, Zulfiqar; Blössner, Monika; Borghi, Elaine; Colecraft, Esi; de Onis, Mercedes; Eriksen, Kamilla; Fanzo, Jessica; Flores-Ayala, Rafael; Fracassi, Patrizia; Kimani-Murage, Elizabeth; Koukoubou, Eunice Nago; Krasevec, Julia; Newby, Holly; Nugent, Rachel; Oenema, Stineke; Martin-Prével, Yves; Randel, Judith; Requejo, Jennifer; Shyam, Tara; Udomkesmalee, Emorn; Reddy, K Srinath

    2016-01-01

    In 2013, the Nutrition for Growth Summit called for a Global Nutrition Report (GNR) to strengthen accountability in nutrition so that progress in reducing malnutrition could be accelerated. This article summarizes the results of the first GNR. By focusing on undernutrition and overweight, the GNR puts malnutrition in a new light. Nearly every country in the world is affected by malnutrition, and multiple malnutrition burdens are the “new normal.” Unfortunately, the world is off track to meet the 2025 World Health Assembly (WHA) targets for nutrition. Many countries are, however, making good progress on WHA indicators, providing inspiration and guidance for others. Beyond the WHA goals, nutrition needs to be more strongly represented in the Sustainable Development Goal (SDG) framework. At present, it is only explicitly mentioned in 1 of 169 SDG targets despite the many contributions improved nutritional status will make to their attainment. To achieve improvements in nutrition status, it is vital to scale up nutrition programs. We identify bottlenecks in the scale-up of nutrition-specific and nutrition-sensitive approaches and highlight actions to accelerate coverage and reach. Holding stakeholders to account for delivery on nutrition actions requires a well-functioning accountability infrastructure, which is lacking in nutrition. New accountability mechanisms need piloting and evaluation, financial resource flows to nutrition need to be made explicit, nutrition spending targets should be established, and some key data gaps need to be filled. For example, many UN member states cannot report on their WHA progress and those that can often rely on data >5 y old. The world can accelerate malnutrition reduction substantially, but this will require stronger accountability mechanisms to hold all stakeholders to account. PMID:25740908

  18. Improved but unsustainable: accounting for sachet water in post-2015 goals for global safe water.

    Stoler, Justin

    2012-12-01

    The advent and rapid spread of sachet drinking water in West Africa presents a new challenge for providing sustainable access to global safe water. Sachet water has expanded drinking water access and is often of sufficient quality to serve as an improved water source for Millennium Development Goals (MDG) monitoring purposes, yet sachets are an unsustainable water delivery vehicle due to their overwhelming plastic waste burden. Monitoring of primary drinking water sources in West Africa generally ignores sachet water, despite its growing ubiquity. Sub-Saharan Africa as a region is unlikely to meet the MDG Target for drinking water provision, and post-2015 monitoring activities may depend upon rapid adaptability to local drinking water trends. © 2012 Blackwell Publishing Ltd.

  19. Le Liban dans la mondialisation Lebanon in Globalization. The Accounting Profession and Modernization of Enterprises

    Élisabeth Longuenesse

    2010-12-01

    Full Text Available Dans les pays faiblement industrialisés, l’ouverture des marchés est synonyme d’alignement sur des normes de gestion et de contrôle issues des économies dominantes. Les réformes économiques ont des dimensions réglementaires et institutionnelles qui impliquent au premier chef les professionnels de la finance, de la comptabilité, de l’administration des entreprises. Les changements qui ont affect�� récemment le monde professionnel de l’expertise comptable et du contrôle des comptes dans les pays du Proche-Orient, révèlent la façon dont ces réformes sont portées et mises en œuvre par des professionnels qui s’en font les promoteurs actifs et éclairés, et en défendent la nécessité et l’intérêt pour l’économie nationale. Dans le cas du Liban, toutefois, la complexité du contexte politique et la force des solidarités segmentaires (familiales, locales, communautaires peuvent peser sur les décisions en matière de recrutement de la main-d’œuvre, ou d’affectation des ressources, loin de la rationalité économique postulée par l’orthodoxie économique libérale. Les questions habituelles concernant la diffusion des modèles de gestion doivent donc être reformulées en tenant compte des différences de contexte et d’enjeux.In a poorly industrialized country, opening markets is synonymous with an alignment of management and control standards issuing from dominant economies. The economic reforms have reglementary and institutional dimensions which first of all involve the professionals of finance, accounting and business administration. The changes which have recently affected the professional world of expert accounting and accountability control in Middle Eastern countries, reveals how these reforms are brought in and implemented by the professionals who are their most active and enlightened promotors, and who defend their necessity and interest for the national economy. Yet, in Lebanon’s case, the

  20. Global Electric Circuit Implications of Total Current Measurements over Electrified Clouds

    Mach, Douglas M.; Blakeslee, Richard J.; Bateman, Monte G.

    2009-01-01

    We determined total conduction (Wilson) currents and flash rates for 850 overflights of electrified clouds spanning regions including the Southeastern United States, the Western Atlantic Ocean, the Gulf of Mexico, Central America and adjacent oceans, Central Brazil, and the South Pacific. The overflights include storms over land and ocean, with and without lightning, and with positive and negative Wilson currents. We combined these individual storm overflight statistics with global diurnal lightning variation data from the Lightning Imaging Sensor (LIS) and Optical Transient Detector (OTD) to estimate the thunderstorm and electrified shower cloud contributions to the diurnal variation in the global electric circuit. The contributions to the global electric circuit from lightning producing clouds are estimated by taking the mean current per flash derived from the overflight data for land and ocean overflights and combining it with the global lightning rates (for land and ocean) and their diurnal variation derived from the LIS/OTD data. We estimate the contribution of non-lightning producing electrified clouds by assuming several different diurnal variations and total non-electrified storm counts to produce estimates of the total storm currents (lightning and non-lightning producing storms). The storm counts and diurnal variations are constrained so that the resultant total current diurnal variation equals the diurnal variation in the fair weather electric field (+/-15%). These assumptions, combined with the airborne and satellite data, suggest that the total mean current in the global electric circuit ranges from 2.0 to 2.7 kA, which is greater than estimates made by others using other methods.

  1. The Effects of Bursty Bulk Flows on Global-Scale Current Systems

    Yu, Y.; Cao, J.; Fu, H.; Lu, H.; Yao, Z.

    2017-12-01

    Using a global magnetospheric MHD model coupled with a kinetic ring current model, we investigate the effects of magnetotail dynamics, particularly the earthward bursty bulk flows (BBFs) produced by the tail reconnection, on the global-scale current systems. The simulation results indicate that after BBFs brake around X = -10 RE due to the dipolar "magnetic wall," vortices are generated on the edge of the braking region and inside the inner magnetosphere. Each pair of vortex in the inner magnetosphere disturbs the westward ring current to arc radially inward as well as toward high latitudes. The resultant pressure gradient on the azimuthal direction induces region-1 sense field-aligned component from the ring current, which eventually is diverted into the ionosphere at high latitudes, giving rise to a pair of field-aligned current (FAC) eddies in the ionosphere. On the edge of the flow braking region where vortices also emerge, a pair of region-1 sense FACs arises, diverted fromthe cross-tail duskward current, generating a substorm current wedge. This is again attributed to the increase of thermal pressure ahead of the bursty flows turning azimuthally. It is further found that when multiple BBFs, despite their localization, continually and rapidly impinge on the "wall," carrying sufficient tail plasma sheet population toward the Earth, they can lead to the formation of a new ring current. These results indicate the important role that BBFs play in bridging the tail and the inner magnetosphere ring current and bring new insight into the storm-substorm relation.

  2. ON THE DETERMINANTS OF UNEMPLOYMENT IN NIGERIA: WHAT ARE THE ROLES OF TRADE OPENNESS AND CURRENT ACCOUNT BALANCE?

    Isiaka Akande Raifu

    2017-12-01

    Full Text Available Attention of international trade and macroeconomic experts has focused on the effect of international trade, precisely trade openness, on economic growth and by extension on unemployment rate, albeit with mixed results. However, scanty attention has been drawn towards the effect of current account balance on unemployment rate despite the arguments from different quarters trailing such relationship. By employing Autoregressive Distribution Lag estimation technique, this study specifically focuses on the short-run dynamic and long-run effects of trade openness and current account balance on unemployment rate in Nigeria using the data that span 1981-2014. We found that trade openness worsens unemployment rate both in the short-run and long run. We also discovered that in the short run, current account balance increases unemployment rate but reduces it in the long run. Control variables used in the study such as inflation rate, exchange rate, and FDI followed a priori expectation while real GDP, wages and government consumption expenditure failed to follow a priori expectation. We, therefore, concluded that there is need for sound trade and macroeconomic policies to aid domestic firms’ production to ensure international competitiveness of these firms so as to guarantee employment generation.

  3. 75 FR 34171 - Trueheat, Inc., a Subsidiary of Global Heating Solutions, Inc., Currently Known as Truheat, a...

    2010-06-16

    ..., Inc., a Subsidiary of Global Heating Solutions, Inc., Currently Known as Truheat, a Division of Three Heat LLC, Allegan, MI; Electro-Heat, Inc., a Subsidiary of Global Heating Solutions, Inc., Currently... subsidiary of Global Heating Solutions, Inc., Allegan, Michigan and Electro-Heat, Inc., a subsidiary of...

  4. Current and future levels of mercury atmospheric pollution on a global scale

    Pacyna, J. M.; Travnikov, O.; De Simone, F.; Hedgecock, I. M.; Sundseth, K.; Pacyna, E. G.; Steenhuisen, F.; Pirrone, N.; Munthe, J.; Kindbom, K.

    2016-01-01

    An assessment of current and future emissions, air concentrations, and atmospheric deposition of mercury worldwide is presented on the basis of results obtained during the performance of the EU GMOS (Global Mercury Observation System) project. Emission estimates for mercury were prepared with the

  5. Current and future levels of mercury atmospheric pollution on global scale

    Pacyna, Jozef M.; Travnikov, Oleg; De Simone, Francesco; Hedgecock, Ian M.; Sundseth, Kyrre; Pacyna, Elisabeth G.; Steenhuisen, Frits; Pirrone, Nicola; Munthe, John; Kindbom, Karin

    2016-01-01

    An assessment of current and future emissions, air concentrations and atmospheric deposition of mercury world-wide are presented on the basis of results obtained during the performance of the EU GMOS (Global Mercury Observation System) project. Emission estimates for mercury were prepared with the

  6. Globalisation and the foreignisation of space: The seven processes driving the current global land grab.

    Zoomers, E.B.

    2010-01-01

    The current global land grab is causing radical changes in the use and ownership of land. The main process driving the land grab, or ‘foreignisation of space’, as highlighted in the media and the emerging literature is the production of food and biofuel for export in the aftermath of recent food

  7. [Domestic violence: a current issue to take into account in diagnostic imaging].

    Santos Corraliza, E; Larrañaga Hernando, G; Neve Lete, I; Sánchez García, A

    2014-01-01

    Domestic violence is currently an issue of great political and social importance. The real incidence of domestic violence is difficult to determine due to the environment where it takes place and the reluctance of victims to report abuse. On the other hand, all types of violence represent an important public health problem. We report the case of a young woman who presented with thromboembolic phenomena at different sites due to domestic violence. We emphasize that it is necessary for radiologists and other healthcare professionals to consider the possibility of domestic violence when establishing the diagnosis. This can be important for determining the incidence of abuse, diminishing its sequela, and help increase its reporting. Copyright © 2011 SERAM. Published by Elsevier Espana. All rights reserved.

  8. Estimation of global soil respiration by accounting for land-use changes derived from remote sensing data.

    Adachi, Minaco; Ito, Akihiko; Yonemura, Seiichiro; Takeuchi, Wataru

    2017-09-15

    Soil respiration is one of the largest carbon fluxes from terrestrial ecosystems. Estimating global soil respiration is difficult because of its high spatiotemporal variability and sensitivity to land-use change. Satellite monitoring provides useful data for estimating the global carbon budget, but few studies have estimated global soil respiration using satellite data. We provide preliminary insights into the estimation of global soil respiration in 2001 and 2009 using empirically derived soil temperature equations for 17 ecosystems obtained by field studies, as well as MODIS climate data and land-use maps at a 4-km resolution. The daytime surface temperature from winter to early summer based on the MODIS data tended to be higher than the field-observed soil temperatures in subarctic and temperate ecosystems. The estimated global soil respiration was 94.8 and 93.8 Pg C yr -1 in 2001 and 2009, respectively. However, the MODIS land-use maps had insufficient spatial resolution to evaluate the effect of land-use change on soil respiration. The spatial variation of soil respiration (Q 10 ) values was higher but its spatial variation was lower in high-latitude areas than in other areas. However, Q 10 in tropical areas was more variable and was not accurately estimated (the values were >7.5 or soil respiration in tropical ecosystems. To solve these problems, it will be necessary to validate our results using a combination of remote sensing data at higher spatial resolution and field observations for many different ecosystems, and it will be necessary to account for the effects of more soil factors in the predictive equations. Copyright © 2017 Elsevier Ltd. All rights reserved.

  9. Assessing the vertical structure of baroclinic tidal currents in a global model

    Timko, Patrick; Arbic, Brian; Scott, Robert

    2010-05-01

    Tidal forcing plays an important role in many aspects of oceanography. Mixing, transport of particulates and internal wave generation are just three examples of local phenomena that may depend on the strength of local tidal currents. Advances in satellite altimetry have made an assessment of the global barotropic tide possible. However, the vertical structure of the tide may only be observed by deployment of instruments throughout the water column. Typically these observations are conducted at pre-determined depths based upon the interest of the observer. The high cost of such observations often limits both the number and the length of the observations resulting in a limit to our knowledge of the vertical structure of tidal currents. One way to expand our insight into the baroclinic structure of the ocean is through the use of numerical models. We compare the vertical structure of the global baroclinic tidal velocities in 1/12 degree HYCOM (HYbrid Coordinate Ocean Model) to a global database of current meter records. The model output is a subset of a 5 year global simulation that resolves the eddying general circulation, barotropic tides and baroclinic tides using 32 vertical layers. The density structure within the simulation is both vertically and horizontally non-uniform. In addition to buoyancy forcing the model is forced by astronomical tides and winds. We estimate the dominant semi-diurnal (M2), and diurnal (K1) tidal constituents of the model data using classical harmonic analysis. In regions where current meter record coverage is adequate, the model skill in replicating the vertical structure of the dominant diurnal and semi-diurnal tidal currents is assessed based upon the strength, orientation and phase of the tidal ellipses. We also present a global estimate of the baroclinic tidal energy at fixed depths estimated from the model output.

  10. A TRMM/GPM retrieval of the total mean generator current for the global electric circuit

    Peterson, Michael; Deierling, Wiebke; Liu, Chuntao; Mach, Douglas; Kalb, Christina

    2017-09-01

    A specialized satellite version of the passive microwave electric field retrieval algorithm (Peterson et al., 2015) is applied to observations from the Tropical Rainfall Measuring Mission (TRMM) and Global Precipitation Measurement (GPM) satellites to estimate the generator current for the Global Electric Circuit (GEC) and compute its temporal variability. By integrating retrieved Wilson currents from electrified clouds across the globe, we estimate a total mean current of between 1.4 kA (assuming the 7% fraction of electrified clouds producing downward currents measured by the ER-2 is representative) to 1.6 kA (assuming all electrified clouds contribute to the GEC). These current estimates come from all types of convective weather without preference, including Electrified Shower Clouds (ESCs). The diurnal distribution of the retrieved generator current is in excellent agreement with the Carnegie curve (RMS difference: 1.7%). The temporal variability of the total mean generator current ranges from 110% on semi-annual timescales (29% on an annual timescale) to 7.5% on decadal timescales with notable responses to the Madden-Julian Oscillation and El Nino Southern Oscillation. The geographical distribution of current includes significant contributions from oceanic regions in addition to the land-based tropical chimneys. The relative importance of the Americas and Asia chimneys compared to Africa is consistent with the best modern ground-based observations and further highlights the importance of ESCs for the GEC.

  11. The ways of harmonization of uranium resources accounting systems on a global scale

    Naumov, S.S.; Shumilin, M.V.

    1998-01-01

    Resource classification systems used today in different countries make reference to the same principals: geological variability, commercial importance and level of preparedness for production. However, some countries with mining industries and established traditions use different classifications that are difficult to harmonize. To assist in developing a common international classification four issues are proposed for discussion: 1) existence of production facilities for producing resources; 2) need for low production cost categories compatible with current market prices; 3) specifying the degree of accuracy for various categories of resources and 4) in situ versus recoverable resource estimates. Based on these concepts revisions are proposed to the IAEA uranium classification system. Examples are also given of resource classifications for the Streltzovskoe deposit, Krasnokamensk. (author)

  12. Extended global symmetries of the bosonic string. Their current algebra and anomalies

    Piguet, O.; Schwarz, D.; Schweda, M.

    1990-01-01

    The quantization of the bosonic string is discussed in a class of general homogeneous gauges. The corresponding bosonic string model may be characterized effectively by three global symmetries: the linearized BRS symmetry, the ghost-number symmetry, and the Lagrange-multiplier-field symmetry. In order to discuss the possible gauge (in)dependence of Noether currents and anomalies consistently, we enlarge these rigid symmetries to extended ones. In addition we construct the local version of the above global symmetries in a systematic way, by introducing appropriate external gauge fields. The possible anomalies are analysed with the help of Wess-Zumino consistency relations. (orig.)

  13. O Brasil e a crise financeira global: avaliando os canais de transmissão nas contas externas Brasil and the global financial crisis: assessing the trasmission channels in the external accounts

    Daniela Magalhães Prates

    2011-04-01

    Full Text Available Este trabalho analisa alguns dos impactos da crise financeira global em curso sobre as contas externas do Brasil. Seus mecanismos de transmissão, comerciais e financeiros, são examinados de forma detalhada, de modo a avaliar a potencial emergência de novas vulnerabilidades. Argumenta-se que o desempenho das contas externas depende da interação entre fatores exógenos, que têm sido predominantes, e a características estruturais da economia. Conclui-se com recomendações de política econômica.In this paper we analyze some impacts of the current global financial crisis on Brazilian external accounts. Financial and trade transmission mechanisms are examined in detail in order to access new potential external vulnerabilities. We argue that external accounts performance depends on the interaction between external factors, which have been more relevant, and structural characteristics of the economy. We conclude with policy recommendations.

  14. Global warming precipitation accumulation increases above the current-climate cutoff scale

    Sahany, Sandeep; Stechmann, Samuel N.; Bernstein, Diana N.

    2017-01-01

    Precipitation accumulations, integrated over rainfall events, can be affected by both intensity and duration of the storm event. Thus, although precipitation intensity is widely projected to increase under global warming, a clear framework for predicting accumulation changes has been lacking, despite the importance of accumulations for societal impacts. Theory for changes in the probability density function (pdf) of precipitation accumulations is presented with an evaluation of these changes in global climate model simulations. We show that a simple set of conditions implies roughly exponential increases in the frequency of the very largest accumulations above a physical cutoff scale, increasing with event size. The pdf exhibits an approximately power-law range where probability density drops slowly with each order of magnitude size increase, up to a cutoff at large accumulations that limits the largest events experienced in current climate. The theory predicts that the cutoff scale, controlled by the interplay of moisture convergence variance and precipitation loss, tends to increase under global warming. Thus, precisely the large accumulations above the cutoff that are currently rare will exhibit increases in the warmer climate as this cutoff is extended. This indeed occurs in the full climate model, with a 3 °C end-of-century global-average warming yielding regional increases of hundreds of percent to >1,000% in the probability density of the largest accumulations that have historical precedents. The probabilities of unprecedented accumulations are also consistent with the extension of the cutoff. PMID:28115693

  15. Global warming precipitation accumulation increases above the current-climate cutoff scale.

    Neelin, J David; Sahany, Sandeep; Stechmann, Samuel N; Bernstein, Diana N

    2017-02-07

    Precipitation accumulations, integrated over rainfall events, can be affected by both intensity and duration of the storm event. Thus, although precipitation intensity is widely projected to increase under global warming, a clear framework for predicting accumulation changes has been lacking, despite the importance of accumulations for societal impacts. Theory for changes in the probability density function (pdf) of precipitation accumulations is presented with an evaluation of these changes in global climate model simulations. We show that a simple set of conditions implies roughly exponential increases in the frequency of the very largest accumulations above a physical cutoff scale, increasing with event size. The pdf exhibits an approximately power-law range where probability density drops slowly with each order of magnitude size increase, up to a cutoff at large accumulations that limits the largest events experienced in current climate. The theory predicts that the cutoff scale, controlled by the interplay of moisture convergence variance and precipitation loss, tends to increase under global warming. Thus, precisely the large accumulations above the cutoff that are currently rare will exhibit increases in the warmer climate as this cutoff is extended. This indeed occurs in the full climate model, with a 3 °C end-of-century global-average warming yielding regional increases of hundreds of percent to >1,000% in the probability density of the largest accumulations that have historical precedents. The probabilities of unprecedented accumulations are also consistent with the extension of the cutoff.

  16. Globally optimal superconducting magnets part I: minimum stored energy (MSE) current density map.

    Tieng, Quang M; Vegh, Viktor; Brereton, Ian M

    2009-01-01

    An optimal current density map is crucial in magnet design to provide the initial values within search spaces in an optimization process for determining the final coil arrangement of the magnet. A strategy for obtaining globally optimal current density maps for the purpose of designing magnets with coaxial cylindrical coils in which the stored energy is minimized within a constrained domain is outlined. The current density maps obtained utilising the proposed method suggests that peak current densities occur around the perimeter of the magnet domain, where the adjacent peaks have alternating current directions for the most compact designs. As the dimensions of the domain are increased, the current density maps yield traditional magnet designs of positive current alone. These unique current density maps are obtained by minimizing the stored magnetic energy cost function and therefore suggest magnet coil designs of minimal system energy. Current density maps are provided for a number of different domain arrangements to illustrate the flexibility of the method and the quality of the achievable designs.

  17. The Phenomenon of Financial Economics: Russia and the World Are in Current Global Turbulence

    Valentine P. Akinina

    2009-12-01

    Full Text Available The article deals with the analysis of the current situation on the global financial arena, analyzing the chain of cause and effect of the origins of the economic crisis and providing its possible logical outcomes. We are trying to prove here that the way the world economic situation develops will lead to either further growth or stagnation of national economies and define their position in the global business, financial, and social spheres.

    We provide an analysis of the serious transformations financial economics have been undergoing at the end of the 20th and beginning of the 21st centuries. All these changes, such as the development of international fusions on financial markets, the creation of new financial instruments, products and services, and others, have been caused largely by (and also have led to significant events in the global political arena. However, regardless of the transformations, world leadership remains in the hands of US government and business and that of their closest partners, while those societies that are not willing to support the “Americanized” world order end up on the blacklist of the World Bank, the IMF, and other international financial institutions.

    Finally, the article provides our views of the possible ways of dealing with the global economic stagnation. We highlight the importance of the strong and careful supervision of any global as well as national financial activities, the education of the public on the issues of wise investments, and the dangers of living on credit.

  18. The Current State of Global Activities Related to Deep-sea Mineral Exploration and Mining

    Petersen, Sven; Krätschell, Anna; Hannington, Mark D.

    2016-01-01

    Deep-sea mining is seen as a potential way to provide future secure metal supply to global markets. The current rush to the seafloor in areas beyond national jurisdiction indicates that sound knowledge of the geological characteritics of the various commodities, a realistic resource assessment, and a social and political discussion about the cons and pros of their exploitation that is based on facts, not myths, is required. This contribution provides the most recent information on...

  19. Current-Account Imbalances and Economic Growth During the 2008-2009 Financial Crisis: an Empirical Analysis

    Rossitsa Rangelova

    2014-06-01

    Full Text Available This study examines the relationship between current-account imbalances and economic growth during the 2008-2009 financial and economic crisis for 179 countries (covered by IMF data and within the EU-27 countries (covered by Eurostat data. The countries are divided into 4 groups by GDP per capita based on PPPs, namely, low income, lower middle-income, upper middle-income and high-income countries. Empirical analysis is applied, including descriptive statistics and regression estimates. Statistical data are used, including the average of the GDP growth rate in the years prior to the crisis (2003–2007, the average of the GDP growth rate for 2008 and 2009, current account as a percentage of GDP, and the level of average inflation. It is proved that, in general, the 2008-2009 crisis affected high- and upper middle-income countries more than poorer countries. Within the EU-27 countries, however, the crisis appears to have affected lower income countries more than higher income countries. A common tendency is observed for the two country samples: countries that experienced strong growth just prior to the crisis had an increased risk of suffering after the crisis. The boom prior to the crisis led to imbalances that rendered economies more vulnerable. Additionally, surpluses that existed prior to the crisis are an important risk factor for the two groups of countries.

  20. Saving the companies affected by the current economic crises – at the hand of stakeholders and accounting professionals

    Andreea Paula Dumitru

    2013-05-01

    Full Text Available The current economic environment is characterized by uncertainties related to price volatility, difficulties in the valuation of financial instruments, as well as of assets and liabilities in general. More and more companies face liquidity issues that could even threaten their existence. Under these circumstances, saving such companies becomes a major concern for the ones directly interested, “survival” being the term most used in the current state of the world’s economy. In the context of this economic turmoil at international level, the main stakeholders and the accountants professionals find themselves in the position of revising their procedures, objectives, strategies, but also their behaviour, their attitude in general, in order to limit or even eliminate the negative consequences of the financial crisis. From our perspective, the communication among company, stakeholders, and auditors represents the fundament of a successful business strategy. However, communication difficulties could be encountered, especially under conditions of uncertainty and crisis. The present article intends to identify the opportunities and threats generated by the economic crisis and to analyze the information flows among company, stakeholders and accountants professionals under circumstances in which the going concern assumption is threatened. Our paper emphasizes the importance of communication among company, stakeholders, and auditors in saving the firms affected by the economic crisis.

  1. Current globalization of drug interventional clinical trials: characteristics and associated factors, 2011-2013.

    Jeong, Sohyun; Sohn, Minji; Kim, Jae Hyun; Ko, Minoh; Seo, Hee-Won; Song, Yun-Kyoung; Choi, Boyoon; Han, Nayoung; Na, Han-Sung; Lee, Jong Gu; Kim, In-Wha; Oh, Jung Mi; Lee, Euni

    2017-06-21

    Clinical trial globalization is a major trend for industry-sponsored clinical trials. There has been a shift in clinical trial sites towards emerging regions of Eastern Europe, Latin America, Asia, the Middle East, and Africa. Our study objectives were to evaluate the current characteristics of clinical trials and to find out the associated multiple factors which could explain clinical trial globalization and its implications for clinical trial globalization in 2011-2013. The data elements of "phase," "recruitment status," "type of sponsor," "age groups," and "design of trial" from 30 countries were extracted from the ClinicalTrials.gov website. Ten continental representative countries including the USA were selected and the design elements were compared to those of the USA. Factors associated with trial site distribution were chosen for a multilinear regression analysis. The USA, Germany, France, Canada, and United Kingdom were the "top five" countries which frequently held clinical trials. The design elements from nine continental representative countries were quite different from those of the USA; phase 1 trials were more prevalent in India (OR 1.517, p globalization of clinical trials in the emerging regions of Asia, South Africa, and Eastern Europe developed in parallel with the factors of economic drive, population for recruitment, and regulatory constraints.

  2. Critical carbon input to maintain current soil organic carbon stocks in global wheat systems.

    Wang, Guocheng; Luo, Zhongkui; Han, Pengfei; Chen, Huansheng; Xu, Jingjing

    2016-01-13

    Soil organic carbon (SOC) dynamics in croplands is a crucial component of global carbon (C) cycle. Depending on local environmental conditions and management practices, typical C input is generally required to reduce or reverse C loss in agricultural soils. No studies have quantified the critical C input for maintaining SOC at global scale with high resolution. Such information will provide a baseline map for assessing soil C dynamics under potential changes in management practices and climate, and thus enable development of management strategies to reduce C footprint from farm to regional scales. We used the soil C model RothC to simulate the critical C input rates needed to maintain existing soil C level at 0.1° × 0.1° resolution in global wheat systems. On average, the critical C input was estimated to be 2.0 Mg C ha(-1) yr(-1), with large spatial variability depending on local soil and climatic conditions. Higher C inputs are required in wheat system of central United States and western Europe, mainly due to the higher current soil C stocks present in these regions. The critical C input could be effectively estimated using a summary model driven by current SOC level, mean annual temperature, precipitation, and soil clay content.

  3. COIN Goes GLOCAL: Traditional COIN With a Global Perspective: Does the Current US Strategy Reflect COIN Theory, Doctrine and Principles

    2007-05-17

    COIN goes “ GLOCAL ”: Traditional COIN with a Global Perspective: Does the Current US Strategy Reflect COIN Theory, Doctrine and Principles? A...TITLE AND SUBTITLE COIN goes “ GLOCAL ”: Traditional COIN with a Global P ti D th C t US St t R fl t COIN 5a. CONTRACT NUMBER Perspective: Does...Monograph: COIN goes “ GLOCAL ”: Traditional COIN with a Global Perspective: Does the Current US Strategy Reflect COIN Theory, Doctrine and Principles

  4. Controlling the HIV/AIDS epidemic: current status and global challenges

    Thorsten eDemberg

    2012-08-01

    Full Text Available This review provides an overview of the current status of the global HIV pandemic and strategies to bring it under control. It updates numerous preventive approaches including behavioral interventions, male circumcision, pre- and post-exposure prophylaxis, vaccines, and microbicides. The manuscript summarizes current anti-retroviral treatment options, their impact in the western world, and difficulties faced by emerging and resource-limited nations in providing and maintaining appropriate treatment regimens. Current clinical and pre-clinical approaches towards a cure for HIV are described, including new drug compounds that target viral reservoirs and gene therapy approaches aimed at altering susceptibility to HIV infection. Recent progress in vaccine development is summarized, including novel approaches and new discoveries.

  5. Application of a global magnetospheric-ionospheric current model for dayside and terminator Pi2 pulsations

    Imajo, S.; Yoshikawa, A.; Uozumi, T.; Ohtani, S.; Nakamizo, A.; Chi, P. J.

    2017-12-01

    Pi2 magnetic oscillations on the dayside are considered to be produced by the ionospheric current that is driven by Pi2-associated electric fields from the high-latitude region, but this idea has not been quantitatively tested. The present study numerically tested the magnetospheric-ionospheric current system for Pi2 consisting of field-aligned currents (FACs) localized in the nightside auroral region, the perpendicular magnetospheric current flowing in the azimuthal direction, and horizontal ionospheric currents driven by the FACs. We calculated the spatial distribution of the ground magnetic field produced by these currents using the Biot-Savart law in a stationary state. The calculated magnetic field reproduced the observational features reported by previous studies; (1) the sense of the H component does not change a wide range of local time sectors at low latitudes; (2) the amplitude of the H component on the dayside is enhanced at the equator; (3) The D component reverses its phase near the dawn and dusk terminators; (4) the meridian of the D-component phase reversal near the dusk terminator is shifted more sunward than that near the dawn terminator; (5) the amplitude of the D component in the morning is larger than that in the early evening. We also derived the global distributions of observed equivalent currents for two Pi2 events. The spatial patterns of dayside equivalent currents were similar to the spatial pattern of numerically derived equivalent currents. The results indicate that the oscillation of the magnetospheric-ionospheric current system is a plausible explanation of Pi2s on the dayside and near the terminator. These results are included in an accepted paper by Imajo et al. [2017JGR, DOI: 10.1002/2017JA024246].

  6. global assessment of gross and net land change dynamics for current conditions and future scenarios

    R. Fuchs

    2018-05-01

    Full Text Available The consideration of gross land changes, meaning all area gains and losses within a pixel or administrative unit (e.g. country, plays an essential role in the estimation of total land changes. Gross land changes affect the magnitude of total land changes, which feeds back to the attribution of biogeochemical and biophysical processes related to climate change in Earth system models. Global empirical studies on gross land changes are currently lacking. Whilst the relevance of gross changes for global change has been indicated in the literature, it is not accounted for in future land change scenarios. In this study, we extract gross and net land change dynamics from large-scale and high-resolution (30–100 m remote sensing products to create a new global gross and net change dataset. Subsequently, we developed an approach to integrate our empirically derived gross and net changes with the results of future simulation models by accounting for the gross and net change addressed by the land use model and the gross and net change that is below the resolution of modelling. Based on our empirical data, we found that gross land change within 0.5° grid cells was substantially larger than net changes in all parts of the world. As 0.5° grid cells are a standard resolution of Earth system models, this leads to an underestimation of the amount of change. This finding contradicts earlier studies, which assumed gross land changes to appear in shifting cultivation areas only. Applied in a future scenario, the consideration of gross land changes led to approximately 50 % more land changes globally compared to a net land change representation. Gross land changes were most important in heterogeneous land systems with multiple land uses (e.g. shifting cultivation, smallholder farming, and agro-forestry systems. Moreover, the importance of gross changes decreased over time due to further polarization and intensification of land use. Our results serve as

  7. Total kinetic energy in four global eddying ocean circulation models and over 5000 current meter records

    Scott, Robert B.

    2010-01-01

    We compare the total kinetic energy (TKE) in four global eddying ocean circulation simulations with a global dataset of over 5000, quality controlled, moored current meter records. At individual mooring sites, there was considerable scatter between models and observations that was greater than estimated statistical uncertainty. Averaging over all current meter records in various depth ranges, all four models had mean TKE within a factor of two of observations above 3500. m, and within a factor of three below 3500. m. With the exception of observations between 20 and 100. m, the models tended to straddle the observations. However, individual models had clear biases. The free running (no data assimilation) model biases were largest below 2000. m. Idealized simulations revealed that the parameterized bottom boundary layer tidal currents were not likely the source of the problem, but that reducing quadratic bottom drag coefficient may improve the fit with deep observations. Data assimilation clearly improved the model-observation comparison, especially below 2000. m, despite assimilated data existing mostly above this depth and only south of 47°N. Different diagnostics revealed different aspects of the comparison, though in general the models appeared to be in an eddying-regime with TKE that compared reasonably well with observations. © 2010 Elsevier Ltd.

  8. Global health education in Germany: an analysis of current capacity, needs and barriers.

    Kaffes, Ioannis; Moser, Fabian; Pham, Miriam; Oetjen, Aenne; Fehling, Maya

    2016-11-25

    In times of increasing global challenges to health, it is crucial to create a workforce capable of tackling these complex issues. Even though a lack of GHE in Germany is perceived by multiple stakeholders, no systematic analysis of the current landscape exists. The aim of this study is to provide an analysis of the global health education (GHE) capacity in Germany as well as to identify gaps, barriers and future strategies. An online search in combination with information provided by student representatives, course coordinators and lecturers was used to create an overview of the current GHE landscape in Germany. Additionally, a semi-structured questionnaire was sent to GHE educators and students engaged in global health (GH) to assess the capacity of German GHE, its barriers and suggested strategies for the future. A total of 33 GHE activities were identified at 18 German universities. Even though medical schools are the main provider of GHE (42%), out of 38 medical schools, only 13 (34%) offer any kind of GHE. Modules offered for students of other health-related professions constitute 27% of all activities. Most survey respondents (92%, n = 48) consider current GHE activities in Germany insufficient. Suggested formats were GHE as part of medical curricula (82%, n = 45) and dual degree MD/MPH or PhD programs. Most important barriers mentioned were low priority of GH at faculties and academic management levels (n = 41, 75%) as well as lack of necessary institutional structures (n = 33, 60%). Despite some innovative academic approaches, there is clearly a need for more systematic GHE in Germany. GHE educators and students can take an important role advocating for more awareness at university management level and suggesting ways to institutionalize GHE to overcome barriers. This study provides key evidence, relevant perceptions and suggestions to strengthen GHE in Germany.

  9. Current trends in the global tourism industry: evidence from the United States

    Nejdet Delener

    2010-10-01

    Full Text Available Tourism is one of the largest U.S. industries, serving millions of international and domestic tourists yearly. Tourists visit the U.S. to see natural wonders, cities, historic landmarks, and entertainment venues. Americans seek similar attractions as well as recreation and vacation areas. Tourism competes in the global market, so it is important to understand current trends in the U.S. travel industry. Therefore, this article offers insight into important trends and suggests strategies for policy makers involved in the travel and tourism industry.

  10. Current and future trends in global landfill gas generation and emissions

    Meadows, M.; Franklin, C.; Campbell, D.

    1996-01-01

    This paper assesses the magnitude and distribution of current and future methane generation and emissions from landfill on a world-wide basis. It also estimates the current and future global potential for energy recovery from landfill methane. The mass of methane emitted from land disposal of wastes in any country depends on the waste management strategy of that country. In turn, the waste management strategy of a country depends on its population size, relative proportion living in rural or urban regions and the economic development of the country. We estimate by 2010 there will be a large increase in global methane emissions from solid wastes disposed on land. This increase will be largely from developing regions of the world. The main factor driving this increase is a population shift from rural to urban areas, particularly in regions of highest population, i.e. China and India. This will lead to a greater concentration of waste generation, in turn leading to increased disposal of wastes in deeper sites. In addition increased industrialisation and improved standard of living in regions of high population, will increase the mass of waste disposed of per person and the degradable carbon content of the waste, i.e. the waste will become more like waste from developed countries. In contrast, methane emissions from waste disposed on land in developed countries is likely to decrease by 2010, mainly as result of increased collection and combustion of landfill methane. (Author)

  11. A global map of suitability for coastal Vibrio cholerae under current and future climate conditions.

    Escobar, Luis E; Ryan, Sadie J; Stewart-Ibarra, Anna M; Finkelstein, Julia L; King, Christine A; Qiao, Huijie; Polhemus, Mark E

    2015-09-01

    Vibrio cholerae is a globally distributed water-borne pathogen that causes severe diarrheal disease and mortality, with current outbreaks as part of the seventh pandemic. Further understanding of the role of environmental factors in potential pathogen distribution and corresponding V. cholerae disease transmission over time and space is urgently needed to target surveillance of cholera and other climate and water-sensitive diseases. We used an ecological niche model (ENM) to identify environmental variables associated with V. cholerae presence in marine environments, to project a global model of V. cholerae distribution in ocean waters under current and future climate scenarios. We generated an ENM using published reports of V. cholerae in seawater and freely available remotely sensed imagery. Models indicated that factors associated with V. cholerae presence included chlorophyll-a, pH, and sea surface temperature (SST), with chlorophyll-a demonstrating the greatest explanatory power from variables selected for model calibration. We identified specific geographic areas for potential V. cholerae distribution. Coastal Bangladesh, where cholera is endemic, was found to be environmentally similar to coastal areas in Latin America. In a conservative climate change scenario, we observed a predicted increase in areas with environmental conditions suitable for V. cholerae. Findings highlight the potential for vulnerability maps to inform cholera surveillance, early warning systems, and disease prevention and control. Copyright © 2015 The Authors. Published by Elsevier B.V. All rights reserved.

  12. The sustainable management and protection of forests: analysis of the current position globally.

    Freer-Smith, Peter; Carnus, Jean-Michel

    2008-06-01

    The loss of forest area globally due to change of land use, the importance of forests in the conservation of biodiversity and in carbon and other biogeochemical cycles, together with the threat to forests from pollution and from the impacts of climate change, place forestry policy and practice at the center of global environmental and sustainability strategy. Forests provide important economic, environmental, social, and cultural benefits, so that in forestry, as in other areas of environmental policy and management, there are tensions between economic development and environmental protection. In this article we review the current information on global forest cover and condition, examine the international processes that relate to forest protection and to sustainable forest management, and look at the main forest certification schemes. We consider the link between the international processes and certification schemes and also their combined effectiveness. We conclude that in some regions of the world neither mechanism is achieving forest protection, while in others local or regional implementation is occurring and is having a significant impact. Choice of certification scheme and implementation of management standards are often influenced by a consideration of the associated costs, and there are some major issues over the monitoring of agreed actions and of the criteria and indicators of sustainability. There are currently a number of initiatives seeking to improve the operation of the international forestry framework (e.g., The Montreal Process, the Ministerial Convention of the Protection of Forests in Europe and European Union actions in Europe, the African Timber Organisation and International Tropical Timber Organisation initiative for African tropical forest, and the development of a worldwide voluntary agreement on forestry in the United Nations Forum on Forests). We suggest that there is a need to improve the connections between scientific understanding

  13. Focus: global currents in national histories of science: the "global turn" and the history of science in Latin America.

    McCook, Stuart

    2013-12-01

    The "global turn" in the history of science offers new ways to think about how to do national and regional histories of science, in this case the history of science in Latin America. For example, it questions structuralist and diffusionist models of the spread of science and shows the often active role that people in Latin America (and the rest of the Global South) played in the construction of "universal" scientific knowledge. It suggests that even national or regional histories of science must be situated in a global context; all too often, such histories have treated global processes as a distant backdrop. At the same time, historians need to pay constant attention to the role of power in the construction of scientific knowledge. Finally, this essay highlights a methodological tool for writing globally inflected histories of science: the method of "following".

  14. Effective dose and organ doses estimation taking tube current modulation into account with a commercial software package

    Lopez-Rendon, X.; Bosmans, H.; Zanca, F.; Oyen, R.

    2015-01-01

    To evaluate the effect of including tube current modulation (TCM) versus using the average mAs in estimating organ and effective dose (E) using commercial software. Forty adult patients (24 females, 16 males) with normal BMI underwent chest/abdomen computed tomography (CT) performed with TCM at 120 kVp, reference mAs of 110 (chest) and 200 (abdomen). Doses to fully irradiated organs (breasts, lungs, stomach, liver and ovaries) and E were calculated using two versions of a dosimetry software: v.2.0, which uses the average mAs, and v.2.2, which accounts for TCM by implementing a gender-specific mAs profile. Student's t-test was used to assess statistically significant differences between organ doses calculated with the two versions. A statistically significant difference (p < 0.001) was found for E on chest and abdomen CT, with E being lower by 4.2 % when TCM is considered. Similarly, organ doses were also significantly lower (p < 0.001): 13.7 % for breasts, 7.3 % for lungs, 9.1 % for the liver and 8.5 % for the stomach. Only the dose to the ovaries was higher with TCM (11.5 %). When TCM is used, for the stylized phantom, the doses to lungs, breasts, stomach and liver decreased while the dose to the ovaries increased. (orig.)

  15. Effective dose and organ doses estimation taking tube current modulation into account with a commercial software package

    Lopez-Rendon, X. [KU Leuven, Department of Imaging and Pathology, Division of Medical Physics and Quality Assessment, Herestraat 49, box 7003, Leuven (Belgium); Bosmans, H.; Zanca, F. [KU Leuven, Department of Imaging and Pathology, Division of Medical Physics and Quality Assessment, Herestraat 49, box 7003, Leuven (Belgium); University Hospitals Leuven, Department of Radiology, Leuven (Belgium); Oyen, R. [University Hospitals Leuven, Department of Radiology, Leuven (Belgium)

    2015-07-15

    To evaluate the effect of including tube current modulation (TCM) versus using the average mAs in estimating organ and effective dose (E) using commercial software. Forty adult patients (24 females, 16 males) with normal BMI underwent chest/abdomen computed tomography (CT) performed with TCM at 120 kVp, reference mAs of 110 (chest) and 200 (abdomen). Doses to fully irradiated organs (breasts, lungs, stomach, liver and ovaries) and E were calculated using two versions of a dosimetry software: v.2.0, which uses the average mAs, and v.2.2, which accounts for TCM by implementing a gender-specific mAs profile. Student's t-test was used to assess statistically significant differences between organ doses calculated with the two versions. A statistically significant difference (p < 0.001) was found for E on chest and abdomen CT, with E being lower by 4.2 % when TCM is considered. Similarly, organ doses were also significantly lower (p < 0.001): 13.7 % for breasts, 7.3 % for lungs, 9.1 % for the liver and 8.5 % for the stomach. Only the dose to the ovaries was higher with TCM (11.5 %). When TCM is used, for the stylized phantom, the doses to lungs, breasts, stomach and liver decreased while the dose to the ovaries increased. (orig.)

  16. ICT security curriculum or how to respond to current global challenges

    Marian Silviu Poboroniuc

    2017-01-01

    Full Text Available The paper presents some results obtained through the implementation of the Erasmus LLP “SALEIE” (Strategic Alignment of Electrical and Information Engineering in European Higher Education Institutions. The aim of the project was to bring together experts from European universities to enhance the competitiveness of Electrical and Information Engineering (EIE education within Europe, especially in relation to modern global technical challenges and to provide higher education models in a few EIE fields in accordance with these challenges. One of the outcomes of the project was a new ICT (Information and Computer Technology Security curriculum for bachelor and master levels. The research methodology comprised such stages as: identifying the most important current global challenges, conducting a survey related to existing EIE programs in order to establish the top-level criteria for an EIE curriculum, analyzing the results of the survey, obtaining the industry feedback related to technical and non-technical skills required for the specific field, and proposing a new curriculum for ICT Security programmes to respond to the modern technical challenges and to meet the needs of the industry, students, academics and graduates. As future work we will focus on stakeholder assessment in the EIE field and, based on the resulting feedback, on improving the ICT Security curriculum.

  17. Simulating the Current Water Cycle with the NASA Ames Mars Global Climate Model

    Kahre, M. A.; Haberle, R. M.; Hollingsworth, J. L.; Brecht, A. S.; Urata, R. A.; Montmessin, F.

    2017-12-01

    The water cycle is a critical component of the current Mars climate system, and it is now widely recognized that water ice clouds significantly affect the nature of the simulated water cycle. Two processes are key to implementing clouds in a Mars global climate model (GCM): the microphysical processes of formation and dissipation, and their radiative effects on atmospheric heating/cooling rates. Together, these processes alter the thermal structure, change the atmospheric dynamics, and regulate inter-hemispheric transport. We have made considerable progress using the NASA Ames Mars GCM to simulate the current-day water cycle with radiatively active clouds. Cloud fields from our baseline simulation are in generally good agreement with observations. The predicted seasonal extent and peak IR optical depths are consistent MGS/TES observations. Additionally, the thermal response to the clouds in the aphelion cloud belt (ACB) is generally consistent with observations and other climate model predictions. Notably, there is a distinct gap in the predicted clouds over the North Residual Cap (NRC) during local summer, but the clouds reappear in this simulation over the NRC earlier than the observations indicate. Polar clouds are predicted near the seasonal CO2 ice caps, but the column thicknesses of these clouds are generally too thick compared to observations. Our baseline simulation is dry compared to MGS/TES-observed water vapor abundances, particularly in the tropics and subtropics. These areas of disagreement appear to be a consistent with other current water cycle GCMs. Future avenues of investigation will target improving our understanding of what controls the vertical extent of clouds and the apparent seasonal evolution of cloud particle sizes within the ACB.

  18. Rainforest pharmacopeia in Madagascar provides high value for current local and prospective global uses.

    Christopher D Golden

    Full Text Available Botanical diversity provides value to humans through carbon sequestration, air and water purification, and the provisioning of wild foods and ethnomedicines. Here we calculate the value of botanical ethnomedicines in a rainforest region of Madagascar, the Makira Protected Area, using a substitution method that combines replacement costs and choice modeling. The Makira watershed may comprise approximately 0.8% of global botanical diversity and possesses enormous value both in its ability to provision botanical ethnomedicines to local people and as a source of potentially novel pharmaceutical drugs for society as a whole. Approximately 241 locally-recognized species are used as ethnomedicines, including 113 agricultural or weed species. We equated each ethnomedicinal treatment to the monetary value of a comparable pharmaceutical treatment adjusted by personal preferences in perceived efficacy (rather than from known or assumed medicinal equivalency. The benefit value of these botanical ethnomedicines per individual is $5.40-7.90 per year when using the value of highly subsidized Malagasy pharmaceuticals and $100.60-287.40 when using the value of American pharmaceuticals. Using local pharmaceuticals as substitutes, the value per household is $30.24-44.30 per year, equivalent to 43-63% of median annual household income, demonstrating their local importance. Using the value of American pharmaceuticals, the amount is equivalent to 22-63% of the median annual health care expenditures for American adults under 45 in 2006. The potential for developing novel biomedicines from the Makira watershed's unique flora ranges in untapped benefit value from $0.3-5.7 billion for American pharmaceutical companies, non-inclusive of the importance of providing novel medicines and improved healthcare to society. This study provides evidence of the tremendous current local and prospective global value of botanical ethnomedicines and furthers arguments for the

  19. Current status of alcohol marketing policy--an urgent challenge for global governance.

    Casswell, Sally

    2012-03-01

    To review research literature and available information on the extent and impacts of marketing, current policy response and the interests engaged in the policy debate in order to inform recommendations for policy change on alcohol marketing. Relevant literature, including systematic reviews and publicly available information (websites and participant observation) is reviewed and synthesized. Alcohol marketing has expanded markedly in the past 50 years and, while there remains uncertainty about the impact across the population, there is now clear evidence of its impact on the consumption of young people. Few countries have effective policy in place restricting alcohol marketing, and there is a lack of an international response to alcohol marketing which crosses national boundaries. The protection of alcohol marketing has been a major focus for vested interest groups and this has affected governmental response at national and international levels. There has been a lack of non-governmental organization engagement. The policy response to tobacco marketing provides a clear contrast to that of alcohol marketing policy and provides a model for alcohol marketing policy. The global exposure of young people to alcohol marketing requires an urgent policy response. The Framework Convention on Tobacco Control provides an appropriate model for global governance to control alcohol marketing. There are extant examples of national level legislation achieving comprehensive bans with France's Loi Evin providing a feasible model. Resources from philanthropic organizations to allow non-governmental organization engagement are urgently required, as is engagement by the governmental sector independent of commercial influence. © 2012 The Author, Addiction © 2012 Society for the Study of Addiction.

  20. The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Denmark

    Thinggaard, Frank

    2017-01-01

    I analyse the influence of IFRS on the Danish accounting regulation based on the EU Accounting Directive. In Denmark, the EU Accounting Directive is brought into force through the Danish Financial Statements Act. The analysis shows that the provisions in the Act are aligned with the IFRS to a great...... extent. It also shows that the Danish legislators extensively refer to IFRS and that they consider the IFRS to be the source to use for completing the national rules. I additionally show that the enforcers of the Danish Financial Statements Act look to the IFRS for guidance when they interpret...

  1. The Current Approaches to the Harmonization of Interests of Participants of Competitive Relationships at the Global Level

    Shvydanenko Oleg A.

    2017-11-01

    Full Text Available The key problems of development of participants of global competitive relationships, approaches to harmonization of their interests have been considered. The article defines essence of the global system of regulation of competitive relationships, the technology of its formation, improvement and development, taking into account the reasonable assemblage of relevant principles. The main tasks and processes of formation of the competitive culture in the context of globalization changes have been highlighted. The strategic directions of improvement of the system of regulation of competitive relationships in accordance with transformation of external conditions of development of globalizing space and strengthening of international character of competition have been specified. The organizational-economic mechanism of the system of regulation of competitive relationships has been provided.

  2. Global food and fibre security threatened by current inefficiencies in fungal identification

    2016-01-01

    Fungal pathogens severely impact global food and fibre crop security. Fungal species that cause plant diseases have mostly been recognized based on their morphology. In general, morphological descriptions remain disconnected from crucially important knowledge such as mating types, host specificity, life cycle stages and population structures. The majority of current fungal species descriptions lack even the most basic genetic data that could address at least some of these issues. Such information is essential for accurate fungal identifications, to link critical metadata and to understand the real and potential impact of fungal pathogens on production and natural ecosystems. Because international trade in plant products and introduction of pathogens to new areas is likely to continue, the manner in which fungal pathogens are identified should urgently be reconsidered. The technologies that would provide appropriate information for biosecurity and quarantine already exist, yet the scientific community and the regulatory authorities are slow to embrace them. International agreements are urgently needed to enforce new guidelines for describing plant pathogenic fungi (including key DNA information), to ensure availability of relevant data and to modernize the phytosanitary systems that must deal with the risks relating to trade-associated plant pathogens. This article is part of the themed issue ‘Tackling emerging fungal threats to animal health, food security and ecosystem resilience’. PMID:28080994

  3. Current and planned use of the Navstar Global Positioning System by NASA

    Theiss, Harold L.

    1993-01-01

    NASA was quick to realize the potential that the Global Positioning System (GPS) had to offer for its many diverse vehicles, experiments and platforms. Soon after the first Block 1 GPS satellites were launched, NASA began to use the tremendous capabilities that they had to offer. Even with a partial GPS constellation in place, important results have been obtained about the shape, orientation and rotation of the earth and calibration of the ionosphere and troposphere. These calibrations enhance geophysical science and facilitate the navigation of interplanetary spacecraft. Some very important results have been obtained in the continuing NASA program for aircraft terminal area operations. Currently, a large amount of activity is being concentrated on real time kinematic carrier phase tracking which has the potential to revolutionize aircraft navigation. This year marks the launch of the first GPS receiver equipped earth-orbiting NASA spacecraft: the Extreme Ultraviolet Explorer and the Ocean Topography Experiment (TOPEX/Poseidon). This paper describes a cross section of GPS-based research at NASA.

  4. Estimate of the global-scale joule heating rates in the thermosphere due to time mean currents

    Roble, R.G.; Matsushita, S.

    1975-01-01

    An estimate of the global-scale joule heating rates in the thermosphere is made based on derived global equivalent overhead electric current systems in the dynamo region during geomagnetically quiet and disturbed periods. The equivalent total electric field distribution is calculated from Ohm's law. The global-scale joule heating rates are calculated for various monthly average periods in 1965. The calculated joule heating rates maximize at high latitudes in the early evening and postmidnight sectors. During geomagnetically quiet times the daytime joule heating rates are considerably lower than heating by solar EUV radiation. However, during geomagnetically disturbed periods the estimated joule heating rates increase by an order of magnitude and can locally exceed the solar EUV heating rates. The results show that joule heating is an important and at times the dominant energy source at high latitudes. However, the global mean joule heating rates calculated near solar minimum are generally small compared to the global mean solar EUV heating rates. (auth)

  5. Globalization

    Tulio Rosembuj

    2006-12-01

    Full Text Available There is no singular globalization, nor is the result of an individual agent. We could start by saying that global action has different angles and subjects who perform it are different, as well as its objectives. The global is an invisible invasion of materials and immediate effects.

  6. Globalization

    Tulio Rosembuj

    2006-01-01

    There is no singular globalization, nor is the result of an individual agent. We could start by saying that global action has different angles and subjects who perform it are different, as well as its objectives. The global is an invisible invasion of materials and immediate effects.

  7. Trends and EIE higher education response to the current global technical challenges

    Poboroniuc, Marian; Livint, Gheorghe; Friesel, Anna

    2014-01-01

    Education Institutions (SALEIE), an EU supported project, gathers together a global team aiming to provide higher education models in the EIE disciplines that can respond to the key global technical challenges. This paper deals with findings within the SALEIE project's work package WP3 (Global Challenges......), namely: state-of-the-art in implementation of the Bologna recommendation for Bachelor and Master, technical challenges that the EIE higher education faces nowadays, and existing models in EIE higher education and their degree of response to key global technical challenges....

  8. Global Account of Barriers and Facilitators of Physical Activity Among Patients with Diabetes Mellitus: A Narrative Review of the Literature.

    Adeniyi, Ade F; Anjana, Ranjit M; Weber, Mary B

    2016-01-01

    With diabetes rates escalating globally, there is the need for a better integration of all aspects of diabetes care for improved population outcomes. An understanding, not only of regional but global literature on physical activity barriers and its facilitators is important if healthcare providers and policy makers are to create programs tailored to their populations. Herein, we report the results of a narrative review of the global barriers and facilitators of physical activity for patients with diabetes mellitus. An in-depth literature search was conducted to identify English-language studies that examined physical activity barriers and associated facilitators among patients with diabetes mellitus. Major electronic literature databases that were searched included Google Scholar, PubMed, Hub-Med, and Highwire. Studies were available from Africa, Asia, Australia, Europe, and, predominantly North America. A total of 34 predominantly internal barriers emerged globally. The most commonly reported were time constrains, fear of provoking additional disorders, exercise venue and weather related barriers. Facilitators of physical activity were reported for most of the internal barriers (e.g. time constraints, lack of knowledge etc) while the external barriers (e.g. weather, environmental pollution etc) received only a minimal attention. Globally, patients with diabetes are confronted with an enormous number of physical activity barriers. Unlike the robust solutions proffered for the internal barriers, the literature is largely silent about solutions to the external barriers, which though fewer, may be highly influential. Additional data is needed to better understand physical activity behaviors in populations outside of North America.

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

    Enrique BONSON-PONTE

    2010-12-01

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

  10. Assessment of business subsidiary operations and consolidated financial statements through a common global accounting language, IFRS vs. GAAP

    Paul J. Lee

    2015-08-01

    Full Text Available The focus of this paper is to provide a comprehensive overview of financial accounting as it relates to business combinations.  Additionally, comparisons have been made with regard to International Financial Reporting Standards (IFRS and United States Generally Accepted Accounting Principles (US GAAP.  Inclination for the research is based upon the study of IFRS and US GAAP separately at the collegiate level, having a solid understanding of full consolidation under US GAAP, and the desire to learn more about full consolidation under IFRS.   Due to convergence of IFRS with US GAAP on many levels of accounting practices, the overview of full consolidation and logic behind such convergences proves significant in determining usefulness and impact of provided financial data.

  11. Charting a Democratic Course for Global Citizenship Education: Research Directions and Current Challenges

    Myers, John P.

    2016-01-01

    This article outlines research directions for global citizenship education, by emphasizing the centrality of democratic goals for schools in the 21st century. Despite a significant shift in educational policies and practices towards addressing education that respond to the conditions of globalization, there is not a clear vision regarding its role…

  12. The global spread of Zika virus: is public and media concern justified in regions currently unaffected?

    Narayan Gyawali; Richard S.Bradbury; Andrew W.Taylor-Robinson

    2016-01-01

    Background:Zika virus,an Aedes mosquito-borne flavivirus,is fast becoming a worldwide public health concern following its suspected association with over 4000 recent cases of microcephaly among newborn infants in Brazil.Discussion:Prior to its emergence in Latin America in 2015-2016,Zika was known to exist at a relatively low prevalence in parts of Africa,Asia and the Pacific islands.An extension of its apparent global dispersion may be enabled by climate conditions suitable to support the population growth ofA.aegypti and A.albopictus mosquitoes over an expanding geographical range.In addition,increased globalisation continues to pose a risk for the spread of infection.Further,suspicions of alternative modes of virus transmission (sexual and vertical),if proven,provide a platform for outbreaks in mosquito non-endemic regions as well.Since a vaccine or anti-viral therapy is not yet available,current means of disease prevention involve protection from mosquito bites,excluding pregnant females from travelling to Zika-endemic territories,and practicing safe sex in those countries.Importantly,in countries where Zika is reported as endemic,caution is advised in planning to conceive a baby until such time as the apparent association between infection with the virus and microcephaly is either confirmed or refuted.The question arises as to what advice is appropriate to give in more economically developed countries distant to the current epidemic and in which Zika has not yet been reported.Summary:Despite understandable concern among the general public that has been fuelled by the media,in regions where Zika is not present,such as North America,Europe and Australia,at this time any outbreak (initiated by an infected traveler returning from an endemic area) would very probably be contained locally.Since Aedes spp.has very limited spatial dispersal,overlapping high population densities of mosquitoes and humans would be needed to sustain a focus of infection.However,as A

  13. The global spread of Zika virus: is public and media concern justified in regions currently unaffected?

    Gyawali, Narayan; Bradbury, Richard S; Taylor-Robinson, Andrew W

    2016-04-19

    Zika virus, an Aedes mosquito-borne flavivirus, is fast becoming a worldwide public health concern following its suspected association with over 4000 recent cases of microcephaly among newborn infants in Brazil. Prior to its emergence in Latin America in 2015-2016, Zika was known to exist at a relatively low prevalence in parts of Africa, Asia and the Pacific islands. An extension of its apparent global dispersion may be enabled by climate conditions suitable to support the population growth of A. aegypti and A. albopictus mosquitoes over an expanding geographical range. In addition, increased globalisation continues to pose a risk for the spread of infection. Further, suspicions of alternative modes of virus transmission (sexual and vertical), if proven, provide a platform for outbreaks in mosquito non-endemic regions as well. Since a vaccine or anti-viral therapy is not yet available, current means of disease prevention involve protection from mosquito bites, excluding pregnant females from travelling to Zika-endemic territories, and practicing safe sex in those countries. Importantly, in countries where Zika is reported as endemic, caution is advised in planning to conceive a baby until such time as the apparent association between infection with the virus and microcephaly is either confirmed or refuted. The question arises as to what advice is appropriate to give in more economically developed countries distant to the current epidemic and in which Zika has not yet been reported. Despite understandable concern among the general public that has been fuelled by the media, in regions where Zika is not present, such as North America, Europe and Australia, at this time any outbreak (initiated by an infected traveler returning from an endemic area) would very probably be contained locally. Since Aedes spp. has very limited spatial dispersal, overlapping high population densities of mosquitoes and humans would be needed to sustain a focus of infection. However, as A

  14. Development of Low Parasitic Light Sensitivity and Low Dark Current 2.8 μm Global Shutter Pixel †

    Yokoyama, Toshifumi; Tsutsui, Masafumi; Suzuki, Masakatsu; Nishi, Yoshiaki; Mizuno, Ikuo; Lahav, Assaf

    2018-01-01

    We developed a low parasitic light sensitivity (PLS) and low dark current 2.8 μm global shutter pixel. We propose a new inner lens design concept to realize both low PLS and high quantum efficiency (QE). 1/PLS is 7700 and QE is 62% at a wavelength of 530 nm. We also propose a new storage-gate based memory node for low dark current. P-type implants and negative gate biasing are introduced to suppress dark current at the surface of the memory node. This memory node structure shows the world smallest dark current of 9.5 e−/s at 60 °C. PMID:29370146

  15. Globalization

    Andru?cã Maria Carmen

    2013-01-01

    The field of globalization has highlighted an interdependence implied by a more harmonious understanding determined by the daily interaction between nations through the inducement of peace and the management of streamlining and the effectiveness of the global economy. For the functioning of the globalization, the developing countries that can be helped by the developed ones must be involved. The international community can contribute to the institution of the development environment of the gl...

  16. First detection of global dawn-dusk ionospheric current intensities using Ampere's integral law on Orsted orbits

    Stauning, P.; Primdahl, Fritz

    2000-01-01

    -to-dusk ionospheric current is found to be proportional to the gee-effective solar wind electric field and is around 1 million ampere for a typical solar wind electric field of 2 mV/m. Dividing the Ampere integral into semi-orbit parts has enabled us to show that the hemispherical total current intensities depend......The magnetic measurements by the Orsted satellite in noon-midnight orbits have enabled the derivation of the global dawn-dusk oriented ionospheric currents from an Ampere's law closed loop line integral of the geomagnetic vector field along the satellite track. The globally integrated dawn...... on the respective polar cap conductivities, which relate to the daily and seasonally varying solar illumination. The more illuminated hemisphere conveys up to three times more current from dawn to dusk than does the less illuminated....

  17. Energy use and recovery in waste management and implications for accounting of greenhouse gases and global warming contributions

    Fruergaard, Thilde; Astrup, Thomas; Ekvall, T.

    2009-01-01

    The energy system plays an essential role in accounting of greenhouse gas (GHG) emissions from waste management systems and waste technologies. This paper focuses on energy use and energy recovery in waste management and outlines how these aspects should be addressed consistently in a GHG perspec...

  18. Global health training and international clinical rotations during residency: current status, needs, and opportunities.

    Drain, Paul K; Holmes, King K; Skeff, Kelley M; Hall, Thomas L; Gardner, Pierce

    2009-03-01

    Increasing international travel and migration have contributed to globalization of diseases. Physicians today must understand the global burden and epidemiology of diseases, the disparities and inequities in global health systems, and the importance of cross-cultural sensitivity. To meet these needs, resident physicians across all specialties have expressed growing interest in global health training and international clinical rotations. More residents are acquiring international experience, despite inadequate guidance and support from most accreditation organizations and residency programs. Surveys of global health training, including international clinical rotations, highlight the benefits of global health training as well as the need for a more coordinated approach. In particular, international rotations broaden a resident's medical knowledge, reinforce physical examination skills, and encourage practicing medicine among underserved and multicultural populations. As residents recognize these personal and professional benefits, a strong majority of them seek to gain international clinical experience. In conclusion, with feasible and appropriate administrative steps, all residents can receive global health training and be afforded the accreditation and programmatic support to participate in safe international rotations. The next steps should address accreditation for international rotations and allowance for training away from continuity clinics by residency accreditation bodies, and stipend and travel support for six or more weeks of call-free elective time from residency programs.

  19. CURRENT PERSPECTIVES OF POTTER'S GLOBAL BIOETHICS AS A BRIDGE BETWEEN CLINICAL (PERSONALIZED) AND PUBLIC HEALTH ETHICS.

    Turina, Iva Sorta-Bilajac; Brkljacić, Morana; Grgas-Bile, Cecilija; Gajski, Domagoj; Racz, Aleksandar; Cengić, Tomislav

    2015-12-01

    In the context of modern scientific and technological developments in biomedicine and health care, and the potential consequences of their application on humans and the environment, Potter's global bioethics concept resurfaces. By actualizing Potter's original thoughts on individual bioethical issues, the universality of two of his books, which today represent the backbone of the world bioethical literature, "Bioethics--Bridge to the Future" and "Global Bioethics: Building on the Leopold Legacy", is emphasized. Potter's global bioethics today can legitimately be viewed as a bridge between clinical personalized ethics on the one hand and ethics of public health on the other.

  20. No More Broken Promises: Challenges and Opportunities for Key Populations in Demanding More Transparency, Accountability, and Participation in the Global Response Against the HIV and AIDS Epidemic.

    Chang Pico, Tomás A; Kohler, Jillian Clare; Hoffmann, Julia; Mungala, Lucy

    2017-12-01

    The global fight against HIV/AIDS continues to pose challenges: infection rates are on the rise in many settings, stigma and discrimination remain rampant, and the global response is under increasing financial pressure. There is a high risk of losing what has been achieved so far in the fight against HIV and AIDS, but also the momentum to meet the so-called Fast Track targets for 2030. In light of these trends, it is fundamental to focus on the human rights of key populations (KPs)-especially to health, non-discrimination, access to information, and to equal and meaningful participation in political and public affairs-by placing them at the center of the global HIV response. Such rights, and the demand for more transparency, accountability, and participation (TAP), have been recognized as both a necessary social justice imperative, and as a way to build more responsive, inclusive, and sustainable health systems. This article will argue that embracing TAP as key guiding principles of the global HIV response (especially in low- and middle-income countries) could have the potential to create the conditions for KPs to have their human rights fulfilled, and to expand their participation in the decision-making processes that guide the efforts against the epidemic. It will then propose a number of avenues for further engagement between different communities of practice in terms of research, agendas, and policy and practices that could be beneficial in maximizing the impact of the global efforts to end HIV/AIDS.

  1. Global food and fibre security threatened by current inefficiencies in fungal identification

    Crous, Pedro W.; Groenewald, Johannes Z.; Slippers, Bernard; Wingfield, Michael J.

    2016-01-01

    Fungal pathogens severely impact global food and fibre crop security. Fungal species that cause plant diseases have mostly been recognized based on their morphology. In general, morphological descriptions remain disconnected from crucially important knowledge such as mating types, host specificity,

  2. Global climate change: a synopsis of current activities in the Office of Fossil Energy

    South, D.W.; Kane, R.

    1990-01-01

    This paper reports on the US DOE Office of Fossil Energy investigation and monitoring of several aspects of global climate change as it relates to fossil fuels. The paper consists of the overheads from the presentation. The topics of this paper include greenhouse gases from fossil fuels, scientific uncertainties, legislation and protocols, mitigation strategies and policies, energy and economic impacts, and the role of clean coal technologies and fossil fuels in global climate change

  3. Achievements, current status and prospects for Russian-American cooperation in nuclear material physical protection, control and accounting - 1998

    Nikiforov, N.V.

    1999-01-01

    The process of upgrading the material physical protection, control and accounting systems is an ongoing and long-term process that consists of modernization measuring equipment and methodologies, improving, data exchange and processing technologies, and improving administrative procedures. The positive results that was already achieved form a foundation upon which this collaboration may extend into other new and important areas, such as - the second and third lines of defence, which are directed toward countering illegal trafficking not only in nuclear materials, but in other hazardous substances that constitute a threat to the nuclear sites and national security of the countries [ru

  4. Simulation of High-current Pulse Effect on the Electrode with Nonlinear Material Characteristics and Phase Transitions Taken into Account

    R. V. Arutjunjan

    2016-01-01

    Full Text Available The article investigates the thermal and electrical processes when heating the metal electrode by a high current pulse. The aim is to understand an impact nature of the nonlinearities of thermal parameters, the phase transitions of melting and evaporation, and the type of boundary conditions in the current spot. To solve the problem was formulated a mathematical model, and were also developed a finite-difference method and computer programmes which allow an effective computer simulations of thermal and electrical processes under the high current pulse impact on the metal electrodes. The Stefan problem is solved by the through "enthalpy" method. Calculation of the electric field is performed by Seidel iteration. Thermal and current balance and comparison with solution results of model problems allow computer error monitoring.The work involved a series of calculations for an informative case of iron. It enabled to find a significant influence of the nonlinearities of thermal parameters, the phase transitions of melting and evaporation, the type of boundary conditions on the values of the temperature and electric fields, especially in the vicinity of the current spot. The presence of high current density and temperature, respectively, in the vicinity of the current spot edge confirms the well-known hypothesis about the causes of contact welding on the edges of the contact area. It has been found that the impact of losses on radiation and convection cooling is negligible. The article continues and complements the well-known research in the theory of electrical contacts and welding processes based on detailed consideration of the electrode material properties, the nonlinearities, and a type of boundary conditions for temperature and electric fields.The results can be used in the practice in research and design of electrical machines and other electrical devices.The study has revealed the need to improve the enthalpy finite- difference method for

  5. PRECISE MEASUREMENT OF THE REIONIZATION OPTICAL DEPTH FROM THE GLOBAL 21 cm SIGNAL ACCOUNTING FOR COSMIC HEATING

    Fialkov, Anastasia; Loeb, Abraham, E-mail: anastasia.fialkov@cfa.harvard.edu, E-mail: aloeb@cfa.harvard.edu [Department of Astronomy, Harvard University, 60 Garden Street, MS-51, Cambridge, MA 02138 (United States)

    2016-04-10

    As a result of our limited data on reionization, the total optical depth for electron scattering, τ, limits precision measurements of cosmological parameters from the Cosmic Microwave Background (CMB). It was recently shown that the predicted 21 cm signal of neutral hydrogen contains enough information to reconstruct τ with sub-percent accuracy, assuming that the neutral gas was much hotter than the CMB throughout the entire epoch of reionization (EoR). Here we relax this assumption and use the global 21 cm signal alone to extract τ for realistic X-ray heating scenarios. We test our model-independent approach using mock data for a wide range of ionization and heating histories and show that an accurate measurement of the reionization optical depth at a sub-percent level is possible in most of the considered scenarios even when heating is not saturated during the EoR, assuming that the foregrounds are mitigated. However, we find that in cases where heating sources had hard X-ray spectra and their luminosity was close to or lower than what is predicted based on low-redshift observations, the global 21 cm signal alone is not a good tracer of the reionization history.

  6. PRECISE MEASUREMENT OF THE REIONIZATION OPTICAL DEPTH FROM THE GLOBAL 21 cm SIGNAL ACCOUNTING FOR COSMIC HEATING

    Fialkov, Anastasia; Loeb, Abraham

    2016-01-01

    As a result of our limited data on reionization, the total optical depth for electron scattering, τ, limits precision measurements of cosmological parameters from the Cosmic Microwave Background (CMB). It was recently shown that the predicted 21 cm signal of neutral hydrogen contains enough information to reconstruct τ with sub-percent accuracy, assuming that the neutral gas was much hotter than the CMB throughout the entire epoch of reionization (EoR). Here we relax this assumption and use the global 21 cm signal alone to extract τ for realistic X-ray heating scenarios. We test our model-independent approach using mock data for a wide range of ionization and heating histories and show that an accurate measurement of the reionization optical depth at a sub-percent level is possible in most of the considered scenarios even when heating is not saturated during the EoR, assuming that the foregrounds are mitigated. However, we find that in cases where heating sources had hard X-ray spectra and their luminosity was close to or lower than what is predicted based on low-redshift observations, the global 21 cm signal alone is not a good tracer of the reionization history

  7. The effect of current global economic crisis on Danish companies and what we can learn from it

    Sørensen, Olav Jull; Turcan, Romeo V.

    The paper explores the effects of the current global economic crisis on small and medium enterprises (SMEs) and the responses these SMEs undertake to cope with these effects. In other words, how entrepreneurs respond to the decline in their firm’s performance that is the result of this global...... economic crisis. Two theoretical lenses are identified to guide the understanding of entrepreneurs’ behaviours under crisis decision-making settings: turnaround strategy, and escalating commitment. To explore entrepreneurs’ behaviours under crisis decision-making settings, entrepreneurs of SMEs were...

  8. Results from a Field Trial of the Radio Frequency Based Cylinder Accountability and Tracking System at the Global Nuclear Fuel Americas Fuel Fabrication Facility

    Fitzgerald, Peter; Laughter, Mark D.; Martyn, Rose; Pickett, Chris A.; Rowe, Nathan C.; Younkin, James R.; Shephard, Adam M.

    2010-01-01

    The Cylinder Accountability and Tracking System (CATS) is a tool designed for use by the International Atomic Energy Agency (IAEA) to improve overall inspector efficiency through real-time unattended monitoring of cylinder movements, site specific rules-based event detection, and the capability to integrate many types of monitoring technologies. The system is based on the tracking of cylinder movements using (radio frequency) RF tags, and the collection of data, such as accountability weights, that can be associated with the cylinders. This presentation will cover the installation and evaluation of the CATS at the Global Nuclear Fuels (GNF) fuel fabrication facility in Wilmington, NC. This system was installed to evaluate its safeguards applicability, operational durability under operating conditions, and overall performance. An overview of the system design and elements specific to the GNF deployment will be presented along with lessons learned from the installation process and results from the field trial.

  9. 地方政府教育課責系統現況與成效探究 Educational Accountability System in Local Government: Current Conditions and Impact

    賴彥全 Yen-Chywan Lai

    2014-09-01

    Full Text Available 受新右派主義與新公共管理思潮影響,政治治理(governance)納入績效回應等觀念,對於公部門課責(accountability)需求高漲,以確保官僚組織的高績效與高回應性。本研究以地方縣市政府課責系統為焦點,以活化課程為研究對象,探討地方教育課責系統之運作途徑、效果以及影響因素。先由文獻歸納課責五大機制-科層課責、法律課責、政治課責、專業課責、社會課責,再透過個案研究,以臺北縣(現為新北市)活化課程為例,透過文件分析、訪談,探討縣市政府之課責系統。結果發現,科層課責因法制及政治因素成效不彰,法律課責以經費掌控為主政治性強,政治課責具影響力但與選舉連結有限,專業課責受文化因素影響並不顯著,社會課責力道強但受壓力團體影響。各課責機制間存在相互影響,以及政治考量介入之情形。 The emerging influences of the “New Right” and the “New Public Management” have prompted the government to incorporate additional ideas of market principles and responsiveness in their management. A public accountability system is established when the demands for efficiency and answerability increase. Because local governments are currently the major providers of education, examining how the educational accountability system functions in local government is crucial. The concepts, types, and operations of accountability systems in local governments were examined. Five types of accountability system, namely hierarchical accountability, legal accountability, political accountability, professional accountability, and social accountability, were considered. Language Enrichment Curriculum of Taipei County (now New Taipei City was used as the case for study. Document analysis and interviews were used to collect information on how the five types of accountability system functioned in this

  10. „STABILITY AND GROWTH PACT, COMMUNITY DOCUMENT „REVIVED” IN THE CURRENT GLOBAL ECONOMIC CRISIS”

    ROXANA-DANIELA PAUN

    2011-04-01

    Full Text Available The article proposes to make a reasoned radiography Stability and Growth Pact, EU document revived therefore need to strengthen financial discipline and budget 6 to 7 September 2010 meeting of the Economic and Financial Affairs Council (ECOFIN. He talked about the introduction of the Stability and Growth in a 'European quarter' which will be monitored in structural and fiscal policies of the Member States. He also held a first exchange of views about the possible introduction of a levy on banks and a tax on financial transactions. Thus, the European Union has moved to create the world's first supranational system of control over the financial markets, particularly in order to reduce the risk of global financial crisis. The system will act in early 2011. For the first time in history, European financial control agencies will have more seats than national governments. In addition, the European Central Bank will see a branch that will track the emergence of crisis risk.The financial crisis has diminished the EU's growth potential, and made it clear just how interdependent its members' economies are, particularly inside the eurozone. The most important priority now is to restore growth and create effective mechanisms for regulating financial markets - in Europe and internationally. In strengthening its system of economic governance, Europe must learn from previous shortcomings which have put the financial stability of the whole eurozone at risk:- poor observance of the EU's sound rules and procedures for economic policy coordination- insufficient reduction in public debt during the good times – with peer pressure proving an adequate incentive- failure to deal effectively with the build-up of macroeconomic imbalances - despite the Commission's warnings – resulting in high current account deficits, large external indebtedness and high public debt levels in a number of countries (above the official 60% limit for eurozone countries. Greater economic

  11. Current methodological questions of studying social-political relations of global society

    Marković Danilo Ž.

    2010-01-01

    Full Text Available Identification and critical study of social-political aspects of contemporary society within conditions of globalization must start from the characteristics (essence of globalization as a process of human kind consolidation. Globalization represents a process of economic, political and cultural connecting of all separate mankind societies (specific societies into the one whole, into a 'World' - 'Global' society (mega-society on the Planet with many contradictions. It is a meaningful way for money to bring profit in a peaceful manner. It leads not only to expanding of economic power through transnational and multinational economic corporations, but also to imposing way of life, social organization and categorized value system of countries - protagonists of globalization to others, as indicators of their creative capabilities and specific forms of their appearance, specialty and durability. These and other changes, as well as multiple and versatile consequences that accompany them, indicate the necessity of constructing a new social approach in their scientific cognition, with full respect of not only social but also natural laws on cognition and estimation of accomplishing social life. The social and especially sociological sciences should investigate and excogitate the next areas of global reality of contemporary society in this context. Macrostructures in the architecture of its construction: world community, socio-economic system that appears with globalization process and international community that appears by agreement between the states, their dynamic relationship and influence on flows and future of mankind civilization and social position of human. Diversity of the forms of cooperation, conflicts and collisions in the 'world' society and possibility of war conflicts regarding safety of not only specific people, regions and states, but also regarding the survival of human civilization, since it is obvious that such a conflict would have

  12. Globalization

    Plum, Maja

    Globalization is often referred to as external to education - a state of affair facing the modern curriculum with numerous challenges. In this paper it is examined as internal to curriculum; analysed as a problematization in a Foucaultian sense. That is, as a complex of attentions, worries, ways...... of reasoning, producing curricular variables. The analysis is made through an example of early childhood curriculum in Danish Pre-school, and the way the curricular variable of the pre-school child comes into being through globalization as a problematization, carried forth by the comparative practices of PISA...

  13. Globalization

    F. Gerard Adams

    2008-01-01

    The rapid globalization of the world economy is causing fundamental changes in patterns of trade and finance. Some economists have argued that globalization has arrived and that the world is “flat†. While the geographic scope of markets has increased, the author argues that new patterns of trade and finance are a result of the discrepancies between “old†countries and “new†. As the differences are gradually wiped out, particularly if knowledge and technology spread worldwide, the t...

  14. Global Risks as Factors that Affect the Current system of international Relations

    Irina A. Zaitseva

    2017-01-01

    Full Text Available The problem of the globalization of risks is examined in this article. Based on the World Economic Forum (WEF report on global risks 2015-2017, the impact of global risks on the social and economic development of countries is examined. Economic, social, environmental, geopolitical, technological risks are analyzed in a coordinated fashion. The article notes that the main risks are in the field of environment and ecology. Anthropogenic pressure amplification, scientific and technological advance have an influence on the natural environment. The risks of infrastructure and environmental damage in danger zone are increased because of the growth of the frequency of extreme weather events. The measures for the protection of the environment are examined. The unilateral approach to solving international issues, instead of the collective efforts of the international community; the deployment of weapons of mass destruction (nuclear, chemical, biological and technologies for the production of radioactive materials; escalation of economic and resource nationalization (the desire of States to expropriate or restrict the export of important for the world economy of resources, etc. promote the increasing geopolitical risks.Economic risks include the risk in terms of their likelihood their impact on the macroeconomic, as from the financial systems and infrastructure to price volatility and regulatory issues. Social risks are the risks relating to instability of population dynamics, social crises and human survival.Technological risks include such problems as software defects, failure of important information systems, upon which today industrial production is depended, the services and communications sector; the escalation of large-scale cyber-attacks; theft of electronic information and the illegal usage of personal data. The trends that can intensify the global risks or to change the correlation between them are analyzed in this article.

  15. Current Situation and Future Perspectives of Chinese Popular Music in Global Arena

    Qian, Kun

    2012-01-01

    Music industry, as a rising star of cultural industries, is playing an increasingly important role in globalization of international economy. Nowadays western music has cornered most of the modern music market for a long time while Korea and Japan’s modern music developed quickly these last 20 years which gave Chinese music market huge pressure. Under the background the author aims to observe and analyze present market situation and future perspective of Chinese popular music in this study. ...

  16. Current Status and Future Perspective in the Globalization of Traditional Chinese Medicines

    Wan-Ying Wu; Wen-Zhi Yang; Jin-Jun Hou; De-An Guo

    2015-01-01

    Globalization of traditional Chinese medicines started around 1996, which was initiated by the Chinese government. However, substantial progress was only achieved in recent years including the adoption of TCM quality monographs in the western pharmacopoeias (United States Pharmacopoeia and European Pharmacopoeia) and registration in main stream drug regulatory agencies such as US Food and Drug Administration (FDA) and European Medicines Agency (EMA). So far, several TCM herbal quality monogra...

  17. Reevaluation of the global warming impacts of algae-derived biofuels to account for possible contributions of nitrous oxide.

    Bauer, Sarah K; Grotz, Lara S; Connelly, Elizabeth B; Colosi, Lisa M

    2016-10-01

    The environmental impacts of algae biofuels have been evaluated by life-cycle assessment (LCA); however, these analyses have overlooked nitrous oxide (N2O), a potent greenhouse gas. A literature analysis was performed to estimate algal N2O emissions and assess the impacts of growth conditions on flux magnitudes. Nitrogen source and dissolved oxygen concentration were identified as possible key contributors; therefore, their individual and combined impacts were evaluated using bench-scale experiments. It was observed that maximum N2O emissions (77.5μg/galgae/day) occur under anoxic conditions with nitrite. Conversely, minimum emissions (6.25μg/galgae/day) occur under oxic conditions with nitrate. Aggregated N2O flux estimates were then incorporated into a LCA framework for algae biodiesel. Accounting for "low" N2O emissions mediated no significant increase (<1%) compared to existing GWP estimates; however, "high" N2O emissions mediate an increase of roughly 25%, potentially jeopardizing the anticipated economic and environmental performances of algae biofuels. Copyright © 2016 Elsevier Ltd. All rights reserved.

  18. Bank Concentration, Corporate Savings and Current Account Imbalances%银行集中度、企业储蓄与经常账户失衡

    谭之博; 赵岳

    2012-01-01

    Based on the national level panel data about 56 countries in the period of 1990 to 2007 and a World Bank survey dataset about firms' financing behaviors in 1999, this paper investigates the relationship among bank concentration, corporate savings and current account imbalances with the utilization of dynamic panel models and Tobit models. The empirical results show that the more concentrated the banking sector is, the less the proportion of firms' bank financing is and the more their retained earnings are. Furthermore, savings by corporate sector are significantly correlated with current account imbalances and the high savings in countries with a more concentrated banking sector lead to larger current account surplus or less current account deficits in these countries. Our results remain robust with the consideration of financial center effect and IV regressions. Differing from traditional measurement of financial development which focuses on the overall scale of financial sector, our results highlight the importance of internal structure of banking sector in the understanding of current account imbalances.%本文基于1990--2007年56个国家的面板数据和1999年世界银行的企业调查数据,运用动态面板模型和Tobit模型,探究了银行集中度、企业储蓄和经常账户失衡的关系。实证结果表明,银行集中度越高,企业从银行融资的比重越小,自身储蓄越高。而公司部门的储蓄与经常账户余额存在显著的正向相关,高银行集中度国家企业的高储蓄导致这些国家经历更大的经常账户顺差(或更小的逆差)。上述结论并不受金融中心效应的影响,也在工具变量回归中保持稳健。与强调金融部门总规模的传统金融发展观不同,本文的结论表明,银行业的内部结构是理解经常账户失衡的重要视角。

  19. The Current Observation and Challenges of Tourism Development in Batur Global Geopark Area, Bali Province, Indonesia

    Rosyidie, A.; Sagala, S.; Syahbid, M. M.; Sasongko, M. A.

    2018-05-01

    Geopark is a designated physical landscape with a geological heritage value. It is one of the approaches to combine both conservation and sustainable economic development. Geopark aims to attract tourists that ultimately bring impacts to the development, especially to the local governments and communities. The first global geopark in Indonesia, which is recognized by UNESCO, is Batur Geopark. Batur Geopark is in Kintamani, Bangli District, Bali Province. The main purpose of Batur Global Geopark development is to balance between the geology, environment, social-culture, economic, and conservation. Creating geoparks as tourism destination would achieve not only scientific and natural resource preservation, but also the development of tourism. Since Geopark is considered as a new concept in Indonesia, the main question is: does geopark indeed boost tourism? If so, how significant is it compared to other tourism in a particular area, such as Bali? What are the challenges faced in the development of geopark? Having the above questions, this study selects Batur Geopark as a case study and assesses to what extent Batur Geopark contributes to the tourism development in Bangli District and Bali Province. A framework to do this assessment is set up using geopark criteria developed by UNESCO as well as trend analysis since the establishment of Batur Geopark in 2012. To get a comprehensive picture, we conducted a field survey in Batur Geopark and asked questions to the local community, local champions, businessmen, tourism actors, local government agencies and scholars in tourism development, and we also explored the potential and the challenges of the tourism development of Batur Global Geopark. The findings indicate that developing Geopark as ecotourism is a complicated issue. Geopark is seen in various and different perspectives by different actors. While the aim of geopark is to trigger tourism development, some contra-geopark and tourism activities exist, such as sand

  20. Development of Low Parasitic Light Sensitivity and Low Dark Current 2.8 μm Global Shutter Pixel

    Toshifumi Yokoyama

    2018-01-01

    Full Text Available Abstract: We developed a low parasitic light sensitivity (PLS and low dark current 2.8 μm global shutter pixel. We propose a new inner lens design concept to realize both low PLS and high quantum efficiency (QE. 1/PLS is 7700 and QE is 62% at a wavelength of 530 nm. We also propose a new storage-gate based memory node for low dark current. P-type implants and negative gate biasing are introduced to suppress dark current at the surface of the memory node. This memory node structure shows the world smallest dark current of 9.5 e−/s at 60 °C.

  1. Wind Diffusivity Current, METOP ASCAT, 0.25 degrees, Global, Near Real Time, Zonal

    National Oceanic and Atmospheric Administration, Department of Commerce — NOAA CoastWatch distributes near real time Ekman current (in zonal, meridional, and modulus sets) and Ekman upwelling data. This data begins with wind velocity...

  2. Wind Diffusivity Current, METOP ASCAT, 0.25 degrees, Global, Near Real Time, Meridional

    National Oceanic and Atmospheric Administration, Department of Commerce — NOAA CoastWatch distributes near real time Ekman current (in zonal, meridional, and modulus sets) and Ekman upwelling data. This data begins with wind velocity...

  3. Wind Diffusivity Current, METOP ASCAT, 0.25 degrees, Global, Near Real Time, Modulus

    National Oceanic and Atmospheric Administration, Department of Commerce — NOAA CoastWatch distributes near real time Ekman current (in zonal, meridional, and modulus sets) and Ekman upwelling data. This data begins with wind velocity...

  4. Social Responsibility of Accounting

    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...

  5. Impact of Intellectual Property in National and Business Development under the Context of the Current Globalization

    Stalin Ballesteros García

    2016-12-01

    Full Text Available The objective of the document is to show the impact of the intellectual property on the national and enterprise development in the globalization context since the early twenty-first century. First, it is a historical telling of the intellectual property and its role in the international society; then outlining the arguments to infer the incidence degree of the intellectual property in the economic development of countries and then discussing the inclusion impact of concepts directly related to the intellectual property in business growth activities. It concludes with a reflection on the Colombian situation, in public and private context, in terms of intellectual property.

  6. Global Electric Circuit Implications of Combined Aircraft Storm Electric Current Measurements and Satellite-Based Diurnal Lightning Statistics

    Mach, Douglas M.; Blakeslee, Richard J.; Bateman, Monte G.

    2011-01-01

    Using rotating vane electric field mills and Gerdien capacitors, we measured the electric field profile and conductivity during 850 overflights of thunderstorms and electrified shower clouds (ESCs) spanning regions including the Southeastern United States, the Western Atlantic Ocean, the Gulf of Mexico, Central America and adjacent oceans, Central Brazil, and the South Pacific. The overflights include storms over land and ocean, and with positive and negative fields above the storms. Over three-quarters (78%) of the land storms had detectable lightning, while less than half (43%) of the oceanic storms had lightning. Integrating our electric field and conductivity data, we determined total conduction currents and flash rates for each overpass. With knowledge of the storm location (land or ocean) and type (with or without lightning), we determine the mean currents by location and type. The mean current for ocean thunderstorms is 1.7 A while the mean current for land thunderstorms is 1.0 A. The mean current for ocean ESCs 0.41 A and the mean current for land ESCs is 0.13 A. We did not find any significant regional or latitudinal based patterns in our total conduction currents. By combining the aircraft derived storm currents and flash rates with diurnal flash rate statistics derived from the Lightning Imaging Sensor (LIS) and Optical Transient Detector (OTD) low Earth orbiting satellites, we reproduce the diurnal variation in the global electric circuit (i.e., the Carnegie curve) to within 4% for all but two short periods of time. The agreement with the Carnegie curve was obtained without any tuning or adjustment of the satellite or aircraft data. Given our data and assumptions, mean contributions to the global electric circuit are 1.1 kA (land) and 0.7 kA (ocean) from thunderstorms, and 0.22 kA (ocean) and 0.04 (land) from ESCs, resulting in a mean total conduction current estimate for the global electric circuit of 2.0 kA. Mean storm counts are 1100 for land

  7. Current Status and Future Perspective in the Globalization of Traditional Chinese Medicines

    Wan-Ying Wu

    2015-01-01

    Full Text Available Globalization of traditional Chinese medicines started around 1996, which was initiated by the Chinese government. However, substantial progress was only achieved in recent years including the adoption of TCM quality monographs in the western pharmacopoeias (United States Pharmacopoeia and European Pharmacopoeia and registration in main stream drug regulatory agencies such as US Food and Drug Administration (FDA and European Medicines Agency (EMA. So far, several TCM herbal quality monographs were adopted by the United States Pharmacopoeia including Chinese Salvia, Ganoderma lucidum and Panax notoginseng, etc. Over 45 TCM quality monographs were recorded in the European Pharmacopoeia with 20 more in progress. After the successful registration of the first TCM product named Diao Xin Xue Kang as traditional medicine via the Medicines Evaluation Board of the Netherlands, several other TCM herbal products are in the registration process in several European member states. So far, there has been still not any TCM product authorized as a drug by the FDA regardless of a few TCM products in phase III or phase II clinical trials. This review summarizes the progress made in the globalization of traditional Chinese medicines in recent years and future issues in this regard.

  8. GLOBAL WOOD PELLET INDUSTRY AND MARKET – CURRENT DEVELOPMENTS AND OUTLOOK

    Thrän, Daniela; Peetz, David; Schaubach, Kay; Trømborg, Erik; Pellini, Alessandro; Lamers, Patrick; Hess, J. Richard; Schipfer, Fabian; Hektor, Bo; Olsson, Olle; Bruce, Lena; Stelte, Wolfgang; Proskurina, Svetlana; Heinimo, Jussi; Benedetti, Luca; Mai-Moulin, Thuy; Junginger, Martin; Craggs, Laura; Wild, Michael; Murray, Gordan; Diaz-Chavez, Rocio; Thiermann, Ute; Escobar, F. J.; Goldemberg, J.; Coelho, S. T.

    2017-06-01

    The wood pellet use in the heating and electricity sector has recorded a steady growth in the last years. IEA bioenergy task 40 carried out an update of the situation on the national pellet markets in the most relevant pellet producing countries and the global development as well. Various country specific data is collected and compiled for more than 30 countries, containing updated information about regulatory framework, production, consumption, price trends, quality standards and trade aspects. The analysis confirmed the positive development in terms of production and consumption of wood pellets in almost all countries. In 2015 more than 26 Mt of wood pellets have been produced and consumed worldwide. Technologies and markets become more mature. Increased international pellet trade needs to be supported by adequate frame condition not only for commerce, but also with regard to sustainability issues.

  9. How current assessments of Sustainability Performance by Best Practice in the UN Global Compact challenge legitimacy

    Kjærgaard, Thomas

    The Scandinavian countries have been strong supporters of the UN Global Compact (UNGC) since the official launch in year 2000. This is best evidenced by the level of adoption of the UNGC, which is the most widely adopted broad sustainability-reporting standard in Scandinavia (Kjaergaard, submitted...... - in review). And since the UNGC in 2010 introduced the differentiation framework to their reporting standard, a significant number of Scandinavian corporations has chosen to report on an Advanced Level and self-assess their Sustainability Performance. Hence, in times where international opinion makers like...... element in assessing Sustainability Performance with the criteria for Advanced Level reporting in the UNGC differentiation framework. Though, previous empirical research by Kjaergaard (submitted, in review) has demonstrated that although the introduction of this framework generally should be acknowledged...

  10. Key strategic factors for stakeholders in the current global biosimilar market.

    Casey, Daniel

    2016-02-01

    What are the strategies of success in the global biosimilar market? In general, originators have short-term options available, such as patent litigation, but should focus on sustainable long-term strategies such as development of biobetters or incorporating biosimilars as complements to existing products. For new entrants to the market, the learning curve will be steep and only biosimilars developed to compete with the best-selling biologics will be successful over the next decade. The attitudes of physicians, patients and payers will be crucial to the reception future biosimilars will receive and it will be essential that other players contribute to this debate. Copyright © 2015 Elsevier Ltd. All rights reserved.

  11. Rapid Detection Strategies for the Global Threat of Zika Virus: Current State, New Hypotheses and Limitations

    Shruti Shukla

    2016-10-01

    Full Text Available The current scenario regarding the widespread Zika virus (ZIKV has resulted in numerous diagnostic studies, specifically in South America and in locations where there is frequent entry of travelers returning from ZIKV-affected areas, including pregnant women with or without clinical symptoms of ZIKV infection. The World Health Organization, WHO, announced that millions of cases of ZIKV are likely to occur in the United States of America in the near future. This situation has created an alarming public health emergency of international concern requiring the detection of this life-threatening viral candidate due to increased cases of newborn microcephaly associated with ZIKV infection. Hence, this review reports possible methods and strategies for the fast and reliable detection of ZIKV with particular emphasis on current updates, knowledge and new hypotheses that might be helpful for medical professionals in poor and developing countries that urgently need to address this problem. In particular, we emphasize liposome-based biosensors. Although these biosensors are currently among the less popular tools for human disease detection, they have become useful tools for the screening and detection of pathogenic bacteria, fungi and viruses because of their versatile advantageous features compared to other sensing devices. This review summarizes the currently available methods employed for the rapid detection of ZIKV and suggests an innovative approach involving the application of a liposome-based hypothesis for the development of new strategies for ZIKV detection and their use as effective biomedicinal tools.

  12. 全球化、新自由主義績效責任體系與教育 Globalization and Education within a System of Neoliberal Accountability

    Anthony Gary Dworkin

    2014-12-01

    Full Text Available 全球化對於已開發及開發中國家之教育系統,皆已發生深遠的影響,而且其中有不少的影響結果,不在原先預期的範圍之內。本文探討全球化的一個重要面向,即新自由主義在教育系統所推動的績效責任與管控機制,特別是那些跟學校及其成員利害攸關的績效責任措施。基本上,績效責任的想法,多少帶有不信任其評核對象的性質。績效責任的措施,改變了學校、教職人員以及大社會之間的信賴關係,使之變成公事公辦的工作合同及科層管理,這也打破了學校人員與社會之間原訂的社會契約,因為學校人員(尤其是教師)通常要的是穩定的工作,而非較高的報酬。這樣的轉變,造成一些意料之外的結果,包括「玩弄制度」及教師士氣下降。 Globalization has had a profound effect on educational systems in developed and developing nations, with many of its consequences being unanticipated. This essay addresses one salient component of globalization, the neoliberal push for increased accountability and conformity (a mechanism for social control within educational systems. Especially relevant are those accountability mandates that have high-stakes consequences for schools and school employees. By its very nature accountability expectations imply a degree of distrust of those being assessed. The nature of the trust relationships between schools, school personnel and the larger society have been altered by accountability mandates. Relational trust has become more bureaucratic and may be seen as violating the original social contract between school personnel and the society, where less competitive salaries were accepted in exchange for job security. The unanticipated consequences include “gaming the system” and diminished employee morale.

  13. Landscape of current and emerging cell therapy clinical trials in the UK: current status, comparison to global trends and future perspectives.

    Bisson, Isabelle; Green, Emma; Sharpe, Michaela; Herbert, Chris; Hyllner, Johan; Mount, Natalie

    2015-01-01

    Cell Therapy Clinical Trial and Preclinical Research databases have been established by the Cell Therapy Catapult to document current and future cell therapy clinical trials in the UK. We identified 41 ongoing trials in April 2014, an increase of seven trials from April 2013. In addition, we identified 45 late-stage preclinical research projects. The majority of the clinical trials are early phase, primarily led by academic groups. The leading therapeutic areas are cancer, cardiology and neurology. The trends in the UK are also seen globally. As the field matures, more later phase and commercial studies will emerge and the challenges will likely evolve into how to manufacture sufficient cell quantities, manage complex logistics for multi-center trials and control cost.

  14. Current subsidies in the agricultural sector of the global trade system

    Ganna Voronina

    2006-03-01

    Full Text Available This article focuses on the provisions of the WTO agreements regulating the use of subsidies in the agricultural sector by the member-states. It analyzes current practices of the WTO member-states’ in subsidizing their agricultural production. It also outlines the main trends in improving the practices of subsidizing agricultural producers in the leading countries of the world. The article also describes the major coalitions within the WTO that actively participate in the development and improvement of international trade rules in agricultural produce. In the current context whereby Ukraine seeks WTO accession, the structure of domestic measures in support of agriculture pursuant to the requirements of this international organization is given special attention. The article also considers the prospects for further liberalization of international trade in agricultural produce.

  15. Current status and future projections of LNG demand and supplies: A global prospective

    Kumar, Satish; Kwon, Hyouk-Tae; Choi, Kwang-Ho; Hyun Cho, Jae; Lim, Wonsub; Moon, Il

    2011-01-01

    An unceasing growth of gas consumption in domestic households, industry, and power plants has gradually turned natural gas into a major source of energy. Main drivers in this development are the technical and economic advantages of natural gas. It is a clean, versatile, and easily controllable fuel. On this basis, natural gas is often considered the form of energy that will be the 'bridging fuel' to a sustainable energy system, sometime after 2050. Unlike other main sources of energy, such as oil and coal, gas is not traded on an actual world market. This paper provides an overview on demand and supplies of natural gas (LNG) in the past as a function of gas prices, gas technology (gas sweetening, liquefaction, shipping and re-gasification), and gas market and how they have changed recently. It also discusses the likely developments in global LNG demand for the period to the year 2030. - Highlights: → This study provides an overview on demand and supplies of LNG in the past and future. → Outlook for LNG demand in Asia pacific region is very robust. → In past decade the shale gas production in USA has increased fivefold. → The future of European gas supply depends largely on the geopolitical environments. → Within the gas sector LNG is playing an ever increasing role in gas transportation.

  16. Globalization of Stem Cell Science: An Examination of Current and Past Collaborative Research Networks

    Luo, Jingyuan; Matthews, Kirstin R. W.

    2013-01-01

    Science and engineering research has becoming an increasingly international phenomenon. Traditional bibliometric studies have not captured the evolution of collaborative partnerships between countries, particularly in emerging technologies such as stem cell science, in which an immense amount of investment has been made in the past decade. Analyzing over 2,800 articles from the top journals that include stem cell research in their publications, this study demonstrates the globalization of stem cell science. From 2000 to 2010, international collaborations increased from 20.9% to 36% of all stem cell publications analyzed. The United States remains the most prolific and the most dominant country in the field in terms of publications in high impact journals. But Asian countries, particularly China are steadily gaining ground. Exhibiting the largest relative growth, the percent of Chinese-authored stem cell papers grew more than ten-fold, while the percent of Chinese-authored international papers increased over seven times from 2000 to 2010. And while the percent of total stem cell publications exhibited modest growth for European countries, the percent of international publications increased more substantially, particularly in the United Kingdom. Overall, the data indicated that traditional networks of collaboration extant in 2000 still predominate in stem cell science. Although more nations are becoming involved in international collaborations and undertaking stem cell research, many of these efforts, with the exception of those in certain Asian countries, have yet to translate into publications in high impact journals. PMID:24069210

  17. Current Practices in Global/International Advanced Pharmacy Practice Experiences: Preceptor and Student Considerations.

    Dornblaser, Emily K; Ratka, Anna; Gleason, Shaun E; Ombengi, David N; Tofade, Toyin; Wigle, Patricia R; Zapantis, Antonia; Ryan, Melody; Connor, Sharon; Jonkman, Lauren J; Ochs, Leslie; Jungnickel, Paul W; Abrons, Jeanine P; Alsharif, Naser Z

    2016-04-25

    The objective of this article is to describe the key areas of consideration for global/international advanced pharmacy practice experience (G/I APPE) preceptors, students and learning objectives. At the 2013 Annual Meeting of the American Association of Colleges of Pharmacy (AACP), the GPE SIG prepared and presented an initial report on the G/IAPPE initiatives. Round table discussions were conducted at the 2014 AACP Annual Meeting to document GPE SIG member input on key areas in the report. Literature search of PubMed, Google Scholar and EMBASE with keywords was conducted to expand this report. In this paper, considerations related to preceptors and students and learning outcomes are described. Preceptors for G/I APPEs may vary based on the learning outcomes of the experience. Student learning outcomes for G/I APPEs may vary based on the type of experiential site. Recommendations and future directions for development of G/IAPPEs are presented. Development of a successful G/I APPE requires significant planning and consideration of appropriate qualifications for preceptors and students.

  18. N2O emissions from the global agricultural nitrogen cycle – current state and future scenarios

    H. Lotze-Campen

    2012-10-01

    Full Text Available Reactive nitrogen (Nr is not only an important nutrient for plant growth, thereby safeguarding human alimentation, but it also heavily disturbs natural systems. To mitigate air, land, aquatic, and atmospheric pollution caused by the excessive availability of Nr, it is crucial to understand the long-term development of the global agricultural Nr cycle. For our analysis, we combine a material flow model with a land-use optimization model. In a first step we estimate the state of the Nr cycle in 1995. In a second step we create four scenarios for the 21st century in line with the SRES storylines. Our results indicate that in 1995 only half of the Nr applied to croplands was incorporated into plant biomass. Moreover, less than 10 per cent of all Nr in cropland plant biomass and grazed pasture was consumed by humans. In our scenarios a strong surge of the Nr cycle occurs in the first half of the 21st century, even in the environmentally oriented scenarios. Nitrous oxide (N2O emissions rise from 3 Tg N2O-N in 1995 to 7–9 in 2045 and 5–12 Tg in 2095. Reinforced Nr pollution mitigation efforts are therefore required.

  19. AMERICAN ACCOUNTING

    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.

  20. Global forces and local currents in Argentina's science policy crossroads: restricted access or open knowledge

    Horacio Javier Etchichury

    2014-11-01

    Full Text Available The article describes the tensions between two competing approaches to scientific policy in Argentina. The traditional vision favors autonomous research. The neoliberal conception fosters the link between science and markets. In the past few years, a neodevelopmentalist current also tries to stress relevance of scientific research. Finally, the article describes how the Open Access movement has entered the debate. The World Bank intervention and the human rights dimension of the question are discussed in depth. The article introduces the notion of open knowledge as a guiding criterion to design a human-rights based scientific policy.

  1. Prototyping global Earth System Models at high resolution: Representation of climate, ecosystems, and acidification in Eastern Boundary Currents

    Dunne, J. P.; John, J. G.; Stock, C. A.

    2013-12-01

    The world's major Eastern Boundary Currents (EBC) such as the California Current Large Marine Ecosystem (CCLME) are critically important areas for global fisheries. Computational limitations have divided past EBC modeling into two types: high resolution regional approaches that resolve the strong meso-scale structures involved, and coarse global approaches that represent the large scale context for EBCs, but only crudely resolve only the largest scales of their manifestation. These latter global studies have illustrated the complex mechanisms involved in the climate change and acidification response in these regions, with the CCLME response dominated not by local adjustments but large scale reorganization of ocean circulation through remote forcing of water-mass supply pathways. While qualitatively illustrating the limitations of regional high resolution studies in long term projection, these studies lack the ability to robustly quantify change because of the inability of these models to represent the baseline meso-scale structures of EBCs. In the present work, we compare current generation coarse resolution (one degree) and a prototype next generation high resolution (1/10 degree) Earth System Models (ESMs) from NOAA's Geophysical Fluid Dynamics Laboratory in representing the four major EBCs. We review the long-known temperature biases that the coarse models suffer in being unable to represent the timing and intensity of upwelling-favorable winds, along with lack of representation of the observed high chlorophyll and biological productivity resulting from this upwelling. In promising contrast, we show that the high resolution prototype is capable of representing not only the overall meso-scale structure in physical and biogeochemical fields, but also the appropriate offshore extent of temperature anomalies and other EBC characteristics. Results for chlorophyll were mixed; while high resolution chlorophyll in EBCs were strongly enhanced over the coarse resolution

  2. Global cognitive impairment should be taken into account in SPECT-neuropsychology correlations: the example of verbal memory in very mild Alzheimer's disease

    Rodriguez, G.; Brugnolo, A.; Girtler, N.; Nobili, F.; Morbelli, S.; Piccardo, A.; Calvini, P.; Dougall, N.J.; Ebmeier, K.P.; Baron, J.C.

    2005-01-01

    To examine the impact of severity of global cognitive impairment on SPECT-neuropsychology correlations, we correlated a verbal memory test with brain perfusion in patients with very mild Alzheimer's disease (AD), taking into account the Mini-Mental State Examination (MMSE) score as an index of global cognitive impairment. Twenty-nine outpatients (mean age 78.2±5.5 years) affected by very mild, probable AD underwent brain SPECT with 99m Tc-ethylcysteinate dimer and a word list learning test. SPM99 was used for voxel-based correlation analysis after normalisation to mean cerebellar counts (height threshold: p<0.01). In a first analysis, only age and years of education were inserted as nuisance covariates, while in a second analysis the MMSE score was inserted as well. In the first analysis, two clusters of significant correlation were found in both hemispheres, mainly including regions of the right hemisphere, such as the inferior parietal lobule, the middle temporal gyrus and the posterior cingulate. Significant correlation in the left hemisphere was observed in the lingual lobule, the parietal precuneus and the posterior cingulate. After taking into consideration the MMSE, the largest cluster of correlation was found in the left hemisphere, including the parietal gyrus angularis, the posterior cingulate and the middle temporal gyrus. (orig.)

  3. Global cognitive impairment should be taken into account in SPECT-neuropsychology correlations: the example of verbal memory in very mild Alzheimer's disease

    Rodriguez, G.; Brugnolo, A.; Girtler, N.; Nobili, F. [University of Genoa, Clinical Neurophysiology, Department of Endocrinological and Metabolic Sciences, Genoa (Italy); Morbelli, S.; Piccardo, A. [University of Genoa, Section of Nuclear Medicine, Department of Internal Medicine, Genoa (Italy); Calvini, P. [University of Genoa, INFN and Department of Physics, Genoa (Italy); Dougall, N.J.; Ebmeier, K.P. [University of Edinburgh, Division of Psychiatry, Edinburgh (United Kingdom); Baron, J.C. [University of Cambridge, Department of Clinical Neurosciences and Stroke Unit, Addenbrooke' s Hospital, Cambridge (United Kingdom)

    2005-10-01

    To examine the impact of severity of global cognitive impairment on SPECT-neuropsychology correlations, we correlated a verbal memory test with brain perfusion in patients with very mild Alzheimer's disease (AD), taking into account the Mini-Mental State Examination (MMSE) score as an index of global cognitive impairment. Twenty-nine outpatients (mean age 78.2{+-}5.5 years) affected by very mild, probable AD underwent brain SPECT with {sup 99m}Tc-ethylcysteinate dimer and a word list learning test. SPM99 was used for voxel-based correlation analysis after normalisation to mean cerebellar counts (height threshold: p<0.01). In a first analysis, only age and years of education were inserted as nuisance covariates, while in a second analysis the MMSE score was inserted as well. In the first analysis, two clusters of significant correlation were found in both hemispheres, mainly including regions of the right hemisphere, such as the inferior parietal lobule, the middle temporal gyrus and the posterior cingulate. Significant correlation in the left hemisphere was observed in the lingual lobule, the parietal precuneus and the posterior cingulate. After taking into consideration the MMSE, the largest cluster of correlation was found in the left hemisphere, including the parietal gyrus angularis, the posterior cingulate and the middle temporal gyrus. (orig.)

  4. Future changes in coastal upwelling ecosystems with global warming: The case of the California Current System.

    Xiu, Peng; Chai, Fei; Curchitser, Enrique N; Castruccio, Frederic S

    2018-02-12

    Coastal upwelling ecosystems are among the most productive ecosystems in the world, meaning that their response to climate change is of critical importance. Our understanding of climate change impacts on marine ecosystems is largely limited to the open ocean, mainly because coastal upwelling is poorly reproduced by current earth system models. Here, a high-resolution model is used to examine the response of nutrients and plankton dynamics to future climate change in the California Current System (CCS). The results show increased upwelling intensity associated with stronger alongshore winds in the coastal region, and enhanced upper-ocean stratification in both the CCS and open ocean. Warming of the open ocean forces isotherms downwards, where they make contact with water masses with higher nutrient concentrations, thereby enhancing the nutrient flux to the deep source waters of the CCS. Increased winds and eddy activity further facilitate upward nutrient transport to the euphotic zone. However, the plankton community exhibits a complex and nonlinear response to increased nutrient input, as the food web dynamics tend to interact differently. This analysis highlights the difficulty in understanding how the marine ecosystem responds to a future warming climate, given to range of relevant processes operating at different scales.

  5. Current understandings and perspectives on non-cancer health effects of benzene: A global concern

    Bahadar, Haji [International Campus, Tehran University of Medical Sciences (Iran, Islamic Republic of); Pharmaceutical Sciences Research Center and Faculty of Pharmacy, Tehran University of Medical Sciences (Iran, Islamic Republic of); Mostafalou, Sara [Pharmaceutical Sciences Research Center and Faculty of Pharmacy, Tehran University of Medical Sciences (Iran, Islamic Republic of); Abdollahi, Mohammad, E-mail: Mohammad.Abdollahi@UToronto.Ca [Pharmaceutical Sciences Research Center and Faculty of Pharmacy, Tehran University of Medical Sciences (Iran, Islamic Republic of)

    2014-04-15

    Objective: Benzene, as a volatile organic compound, is known as one of the main air pollutants in the environment. The aim of this review is to summarize all available evidences on non-cancerous health effects of benzene providing an overview of possible association of exposure to benzene with human chronic diseases, specially, in those regions of the world where benzene concentration is being poorly monitored. Methodology: A bibliographic search of scientific databases including PubMed, Google Scholar, and Scirus was conducted with key words of “benzene toxic health effects”, “environmental volatile organic compounds”, “diabetes mellitus and environmental pollutants”, “breast cancer and environmental pollution”, “prevalence of lung cancer”, and “diabetes prevalence”. More than 300 peer reviewed papers were examined. Experimental and epidemiologic studies reporting health effects of benzene and volatile organic compounds were included in the study. Results: Epidemiologic and experimental studies suggest that benzene exposure can lead to numerous non-cancerous health effects associated with functional aberration of vital systems in the body like reproductive, immune, nervous, endocrine, cardiovascular, and respiratory. Conclusion: Chronic diseases have become a health burden of global dimension with special emphasis in regions with poor monitoring over contents of benzene in petrochemicals. Benzene is a well known carcinogen of blood and its components, but the concern of benzene exposure is more than carcinogenicity of blood components and should be evaluated in both epidemiologic and experimental studies. Aspect of interactions and mechanism of toxicity in relation to human general health problems especially endocrine disturbances with particular reference to diabetes, breast and lung cancers should be followed up. - Highlights: • Benzene is a volatile organic compound and established blood carcinogen. • Exposure to benzene needs to be

  6. Estimating global, regional and national rotavirus deaths in children aged <5 years: Current approaches, new analyses and proposed improvements.

    Andrew Clark

    Full Text Available Rotavirus is a leading cause of diarrhoeal mortality in children but there is considerable disagreement about how many deaths occur each year.We compared CHERG, GBD and WHO/CDC estimates of age under 5 years (U5 rotavirus deaths at the global, regional and national level using a standard year (2013 and standard list of 186 countries. The global estimates were 157,398 (CHERG, 122,322 (GBD and 215,757 (WHO/CDC. The three groups used different methods: (i to select data points for rotavirus-positive proportions; (ii to extrapolate data points to individual countries; (iii to account for rotavirus vaccine coverage; (iv to convert rotavirus-positive proportions to rotavirus attributable fractions; and (v to calculate uncertainty ranges. We conducted new analyses to inform future estimates. We found that acute watery diarrhoea was associated with 87% (95% CI 83-90% of U5 diarrhoea hospitalisations based on data from 84 hospital sites in 9 countries, and 65% (95% CI 57-74% of U5 diarrhoea deaths based on verbal autopsy reports from 9 country sites. We reanalysed data from the Global Enteric Multicenter Study (GEMS and found 44% (55% in Asia, and 32% in Africa rotavirus-positivity among U5 acute watery diarrhoea hospitalisations, and 28% rotavirus-positivity among U5 acute watery diarrhoea deaths. 97% (95% CI 95-98% of the U5 diarrhoea hospitalisations that tested positive for rotavirus were entirely attributable to rotavirus. For all clinical syndromes combined the rotavirus attributable fraction was 34% (95% CI 31-36%. This increased by a factor of 1.08 (95% CI 1.02-1.14 when the GEMS results were reanalysed using a more sensitive molecular test.We developed consensus on seven proposals for improving the quality and transparency of future rotavirus mortality estimates.

  7. Regional and historical factors supplement current climate in shaping global forest canopy height

    Zhang, Jian; Nielsen, Scott; Mao, Lingfeng

    2016-01-01

    on Light Detection and Ranging-derived maximum forest canopy height (Hmax) to test hypotheses relating Hmax to current climate (water availability, ambient energy and water–energy dynamics), regional evolutionary and biogeographic history, historical climate change, and human disturbance. We derived Hmax...... biogeographic regions, supporting the role of regional evolutionary and biogeographic history in structuring broad-scale patterns in canopy height. Furthermore, there were divergent relationships between climate and Hmax between the Southern and Northern Hemispheres, consistent with historical evolutionary...... contingencies modulating these relationships. Historical climate change was also related to Hmax, albeit not as strongly, with shorter canopy heights where late-Quaternary climate has been less stable. In contrast, human disturbance was only weakly related to Hmax at the scale (55 km) examined here. Synthesis...

  8. Boosting the globalization of plant proteomics through INPPO: current developments and future prospects.

    Agrawal, Ganesh Kumar; Sarkar, Abhijit; Agrawal, Raj; Ndimba, Bongani Kaiser; Tanou, Georgia; Dunn, Michael J; Kieselbach, Thomas; Cramer, Rainer; Wienkoop, Stefanie; Chen, Sixue; Rafudeen, Mohammed Suhail; Deswal, Renu; Barkla, Bronwyn J; Weckwerth, Wolfram; Heazlewood, Joshua L; Renaut, Jenny; Job, Dominique; Chakraborty, Niranjan; Rakwal, Randeep

    2012-02-01

    The International Plant Proteomics Organization (INPPO) is a non-profit-organization consisting of people who are involved or interested in plant proteomics. INPPO is constantly growing in volume and activity, which is mostly due to the realization among plant proteomics researchers worldwide for the need of such a global platform. Their active participation resulted in the rapid growth within the first year of INPPO's official launch in 2011 via its website (www.inppo.com) and publication of the 'Viewpoint paper' in a special issue of PROTEOMICS (May 2011). Here, we will be highlighting the progress achieved in the year 2011 and the future targets for the year 2012 and onwards. INPPO has achieved a successful administrative structure, the Core Committee (CC; composed of President, Vice-President, and General Secretaries), Executive Council (EC), and General Body (GB) to achieve INPPO objectives. Various committees and subcommittees are in the process of being functionalized via discussion amongst scientists around the globe. INPPO's primary aim to popularize the plant proteomics research in biological sciences has also been recognized by PROTEOMICS where a section dedicated to plant proteomics has been introduced starting January 2012, following the very first issue of this journal devoted to plant proteomics in May 2011. To disseminate organizational activities to the scientific community, INPPO has launched a biannual (in January and July) newsletter entitled 'INPPO Express: News & Views' with the first issue published in January 2012. INPPO is also planning to have several activities in 2012, including programs within the Education Outreach committee in different countries, and the development of research ideas and proposals with priority on crop and horticultural plants, while keeping tight interactions with proteomics programs on model plants such as Arabidopsis thaliana, rice, and Medicago truncatula. Altogether, the INPPO progress and upcoming activities

  9. Combined Aircraft and Satellite-Derived Storm Electric Current and Lightning Rates Measurements and Implications for the Global Electric Circuit

    Mach, Douglas M.; Blakeslee, Richard J.; Bateman, Monte G.

    2010-01-01

    Using rotating vane electric field mills and Gerdien capacitors, we measured the electric field profile and conductivity during 850 overflights of electrified shower clouds and thunderstorms spanning regions including the Southeastern United States, the Western Atlantic Ocean, the Gulf of Mexico, Central America and adjacent oceans, Central Brazil, and the South Pacific. The overflights include storms over land and ocean, with and without lightning, and with positive and negative fields above the storms. The measurements were made with the NASA ER-2 and the Altus-II high altitude aircrafts. Peak electric fields, with lightning transients removed, ranged from -1.0 kV/m to 16 kV/m, with a mean value of 0.9 kV/m. The median peak field was 0.29 kV/m. Integrating our electric field and conductivity data, we determined total conduction currents and flash rates for each overpass. With knowledge of the storm location (land or ocean) and type (with or without lightning), we determine the mean currents by location and type. The mean current for ocean storms with lightning is 1.6 A while the mean current for land storms with lightning is 1.0 A. The mean current for oceanic storms without lightning (i.e., electrified shower clouds) is 0.39 A and the mean current for land storms without lightning is 0.13 A. Thus, on average, land storms with or without lightning have about half the mean current as their corresponding oceanic storm counterparts. Over three-quarters (78%) of the land storms had detectable lightning, while less than half (43%) of the oceanic storms had lightning. We did not find any significant regional or latitudinal based patterns in our total conduction currents. By combining the aircraft derived storm currents and flash rates with diurnal lightning statistics derived from the Lightning Imaging Sensor (LIS) and Optical Transient Detector (OTD) low Earth orbiting satellites, we reproduce the diurnal variation in the global electric circuit (i.e., the Carnegie

  10. Current use of medical eponyms – a need for global uniformity in scientific publications

    Arora Nalini

    2009-03-01

    Full Text Available Abstract Background Although eponyms are widely used in medicine, they arbitrarily alternate between the possessive and nonpossessive forms. As very little is known regarding extent and distribution of this variation, the present study was planned to assess current use of eponymous term taking "Down syndrome" and "Down's syndrome" as an example. Methods This study was carried out in two phases – first phase in 1998 and second phase in 2008. In the first phase, we manually searched the terms "Down syndrome" and "Down's syndrome" in the indexes of 70 medical books, and 46 medical journals. In second phase, we performed PubMed search with both the terms, followed by text-word search for the same. Results In the first phase, there was an overall tilt towards possessive form – 62(53.4% "Down's syndrome" versus 54(46.6% "Down syndrome." However, the American publications preferred the nonpossesive form when compared with their European counterpart (40/50 versus 14/66; P Conclusion Inconsistency in the use of medical eponyms remains a major problem in literature search. Because of linguistic simplicity and technical advantages, the nonpossessive form should be used uniformly worldwide.

  11. Global women's health: current clinical trials in low- and middle-income countries.

    Merriel, A; Harb, H M; Williams, H; Lilford, R; Coomarasamy, A

    2015-01-01

    Clinical trials in low- and middle-income countries (LMICs) are necessary to develop evidence-based approaches to improve women's health. Understanding what research is currently being conducted will allow the identification of research gaps, avoidance of duplication, planning of future studies, collaboration amongst research groups, and geographical targeting for research investments. To provide an overview of active women's health trials in LMICs. The World Health Organization's International Clinical Trials Registry Platform was searched for trials registered between 1 April 2012 and 31 March 2014. Selected trials were randomised, conducted in LMICs, active, and with a women's health intervention or a significant outcome for the woman. Two reviewers extracted data. Analysis included geographical spread, speciality areas, pre-enrolment registration, study size, and funders. Of the 8966 records, 509 were eligible for inclusion. Gynaecology trials made up 57% of the research, whereas the remaining 43% of trials were in obstetrics. Research activity focused on fertility (17%), the antenatal period (15%), benign gynaecology (14%), intrapartum care (9%), and pre-invasive disease and cancers (8%). The majority of trials (84%) took place in middle-income countries (MICs). In low-income countries (LICs) 83% of research investigated obstetrics, and in MICs 60% of research investigated gynaecology. Most trials (80%) had a sample size of 500 or fewer participants. The median size of trials in LICs was 815 compared with 128 in MICs. Pre-enrolment registration occurred in 54% of trials. The majority (62%) of trials were funded locally. Many LMICs are active in women's health research. The majority of registered trials are located in MICs; however, the trials in LICs are often larger. The focus of research in MICs may be driven by local priorities and funding, with fertility being highly researched. In LICs, pregnancy is the focus, perhaps reflecting the international

  12. Optimizing Quality of Care and Patient Safety in Malaysia: The Current Global Initiatives, Gaps and Suggested Solutions.

    Jarrar, Mu'taman; Abdul Rahman, Hamzah; Don, Mohammad Sobri

    2015-10-20

    Demand for health care service has significantly increased, while the quality of healthcare and patient safety has become national and international priorities. This paper aims to identify the gaps and the current initiatives for optimizing the quality of care and patient safety in Malaysia. Review of the current literature. Highly cited articles were used as the basis to retrieve and review the current initiatives for optimizing the quality of care and patient safety. The country health plan of Ministry of Health (MOH) Malaysia and the MOH Malaysia Annual Reports were reviewed. The MOH has set four strategies for optimizing quality and sustaining quality of life. The 10th Malaysia Health Plan promotes the theme "1 Care for 1 Malaysia" in order to sustain the quality of care. Despite of these efforts, the total number of complaints received by the medico-legal section of the MOH Malaysia is increasing. The current global initiatives indicted that quality performance generally belong to three main categories: patient; staffing; and working environment related factors. There is no single intervention for optimizing quality of care to maintain patient safety. Multidimensional efforts and interventions are recommended in order to optimize the quality of care and patient safety in Malaysia.

  13. Optimizing Quality of Care and Patient Safety in Malaysia: The Current Global Initiatives, Gaps and Suggested Solutions

    Jarrar, Mu’taman; Rahman, Hamzah Abdul; Don, Mohammad Sobri

    2016-01-01

    Background and Objective: Demand for health care service has significantly increased, while the quality of healthcare and patient safety has become national and international priorities. This paper aims to identify the gaps and the current initiatives for optimizing the quality of care and patient safety in Malaysia. Design: Review of the current literature. Highly cited articles were used as the basis to retrieve and review the current initiatives for optimizing the quality of care and patient safety. The country health plan of Ministry of Health (MOH) Malaysia and the MOH Malaysia Annual Reports were reviewed. Results: The MOH has set four strategies for optimizing quality and sustaining quality of life. The 10th Malaysia Health Plan promotes the theme “1 Care for 1 Malaysia” in order to sustain the quality of care. Despite of these efforts, the total number of complaints received by the medico-legal section of the MOH Malaysia is increasing. The current global initiatives indicted that quality performance generally belong to three main categories: patient; staffing; and working environment related factors. Conclusions: There is no single intervention for optimizing quality of care to maintain patient safety. Multidimensional efforts and interventions are recommended in order to optimize the quality of care and patient safety in Malaysia. PMID:26755459

  14. A critical consideration of ethical foundations for the accounting profession

    Buys, Pieter; Visser, Susan; Oberholzer, Merwe

    2012-01-01

    When considering some of the key reasons for the desperate state of the current global economic environment, it is difficult to deny accounting's role therein. Although accounting institutes require adherence to codes of conduct, the question remains as to what happened to the stewardship function of the accounting profession. This article has critically reflected on the question, 'What constitutes an ethical accounting profession'? The key principles within many institutes' codes of conduct,...

  15. Antismoking messages and current cigarette smoking status in Somaliland: results from the Global Youth Tobacco Survey 2004

    Muula Adamson S

    2008-05-01

    Full Text Available Abstract Background Tobacco is a leading cause of death globally. There are limited reports on current cigarette smoking prevalence and its associated-antismoking messages among adolescents in conflict zones of the world. We, therefore, conducted secondary analysis of data to estimate the prevalence of current cigarette smoking, and to determine associations of antismoking messages with smoking status. Methods We used data from the Somaliland Global Youth Tobacco Survey (GYTS of 2004 to estimate the prevalence of smoking. We also assessed whether being exposed to anti-smoking media, education and having discussed with family members on the harmful effects of smoking were associated with smoking. Logistic regression analysis was used to assess these associations. Current smoking was defined as having reported smoking cigarettes, even a single puff, in the last 30 days preceding the survey (main outcome. Results Altogether 1563 adolescents participated in the survey. However, 1122 had data on the main outcome. Altogether, 15.8% of the respondents reported having smoked cigarettes (10.3% among males, and 11.1% among females. Factors that were associated with reported non-smoking were: discussing harmful effects of smoking cigarettes with their family members (OR = 0.61, 95% CI 0.52, 0.71; being taught that smoking makes teeth yellow, causes wrinkles and smokers smell badly (OR = 0.62, 95% CI 0.52, 0.74; being taught that people of the respondent's age do not smoke (OR = 0.81, 95% CI 0.69, 0.95; and having reported that religious organizations discouraged young people smoking (OR = 0.70, 95% CI 0.60, 0.82. However, exposure to a lot many antismoking messages at social gatherings was associated with smoking. Exposure to antismoking print media was not associated with smoking status. Conclusion A combination of school and home based antismoking interventions may be effective in controlling adolescent smoking in Somaliland.

  16. (No) Limits to Anglo-American Accounting? Reconstructing the History of the International Accounting Standards Committee ; A Review Article

    Botzem, S.; Quack, S.

    2009-01-01

    The development of the current International Accounting Standards Board (IASB) from the earlier International Accounting Standards Committee (IASC) provides insight into many issues of international financial reporting, among them the characteristics of international accounting standards themselves. This article reviews Camfferman and Zeff’s [Camfferman, K., & Zeff, S. A. (2007). Financial reporting and global capital markets. A history of the international accounting standards committee 1973...

  17. A review of global outlook on fluoride contamination in groundwater with prominence on the Pakistan current situation.

    Rasool, Atta; Farooqi, Abida; Xiao, Tangfu; Ali, Waqar; Noor, Sifat; Abiola, Oyebamiji; Ali, Salar; Nasim, Wajid

    2017-12-19

    Several million people are exposed to fluoride (F - ) via drinking water in the world. Current review emphasized the elevated level of fluoride concentrations in the groundwater and associated potential health risk globally with a special focus on Pakistan. Millions of people are deeply dependent on groundwater from different countries of the world encompassing with an elevated level of fluoride. The latest estimates suggest that around 200 million people, from among 25 nations the world over, are under the dreadful fate of fluorosis. India and China, the two most populous countries of the world, are the worst affected. In Pakistan, fluoride data of 29 major cities are reviewed and 34% of the cities show fluoride levels with a mean value greater than 1.5 mg/L where Lahore, Quetta and Tehsil Mailsi are having the maximum values of 23.60, 24.48, > 5.5 mg/L, respectively. In recent years, however, other countries have minimized, even eliminated its use due to health issues. High concentration of fluoride for extended time period causes adverse effects of health such as skin lesions, discoloration, cardiovascular disorders, dental fluorosis and crippling skeletal fluorosis. This review deliberates comprehensive strategy of drinking water quality in the global scenario of fluoride contamination, especially in Pakistan with prominence on major pollutants, mitigation technologies, sources of pollution and ensuing health problems. Considering these verities, health authorities urgently need to establish alternative means of water decontamination in order to prevent associated health problems.

  18. The impact of socially-accountable, community-engaged medical education on graduates in the Central Philippines: Implications for the global rural medical workforce.

    Siega-Sur, J L; Woolley, T; Ross, S J; Reeve, C; Neusy, A-J

    2017-10-01

    Developing and retaining a high quality medical workforce, especially within low-resource countries has been a world-wide challenge exacerbated by a lack of medical schools, the maldistribution of doctors towards urban practice, health system inequities, and training doctors in tertiary centers rather than in rural communities. To describe the impact of socially-accountable health professional education on graduates; specifically: their motivation towards community-based service, preparation for addressing local priority health issues, career choices, and practice location. Cross-sectional survey of graduates from two medical schools in the Philippines: the University of Manila-School of Health Sciences (SHS-Palo) and a medical school with a more conventional curriculum. SHS-Palo graduates had significantly (p < 0.05) more positive attitudes to community service. SHS-Palo graduates were also more likely to work in rural and remote areas (p < 0.001) either at district or provincial hospitals (p = 0.032) or in rural government health services (p < 0.001) as Municipal or Public Health Officers (p < 0.001). Graduates also stayed longer in both their first medical position (p = 0.028) and their current position (p < 0.001). SHS-Palo medical graduates fulfilled a key aim of their socially-accountable institution to develop a health professional workforce willing and able, and have a commitment to work in underserved rural communties.

  19. Moncton’s Student Protest Wave of 1968: Local Issues, Global Currents and the Birth of Acadian Neo-Nationalism

    Joel Belliveau

    2013-01-01

    Full Text Available When Acadian students put forward a new, left-leaning brand of nationalism at the end of the 1960s, most observers concluded that it was simply a “spill-over” effect of Quebec’s “Quiet Revolution”. This paper will put forward the case that Acadian néo-nationalisme had a lot more to do with global currents of ideas than with Québécois nationalism. It is through a New Left inspired analysis of regional inequalities that Acadian student militants became aware of disparities between the province’s linguistic groups, and through the loose adoption of an anticolonial viewpoint that they reconciled themselves to the idea of nationalism. Moreover, at all times, these actors felt and imagined their struggle to be part of a broader progressive movement.

  20. The impact of financial globalization and financialization on the economy in the current crisis through banking corporate governance

    Juan Antonio Azkunaga

    2013-10-01

    Full Text Available This work analyzes the role of governance of financial entities in the current crisis. Neoliberal economic policies, deregulation and liberalization have characterized financial globalization, giving rise to the financialization of the economy. This paper, using the analysis-synthesis method, shows that the corporate governance of entities has adapted to the new social environment under the influence of the interests of the investors. The results of this paper suggest the need to monitor the over-emphasis on the maximization of short-term shareholder value without relativizing the risk taken to achieve it, as such, the emphasis on short-term shareholder value is considered a crucial contributing factor to the present crisis.

  1. Can Brazil play a more important role in global tuberculosis drug production? An assessment of current capacity and challenges.

    Gemal, Andre; Keravec, Joel; Menezes, Alexandre; Trajman, Anete

    2013-03-27

    Despite the existence of effective treatment, tuberculosis is still a global public health issue. The World Health Organization recommends a six-month four-drug regimen in fixed-dose combination formulation to treat drug sensitive tuberculosis, and long course regimens with several second-line drugs to treat multi-drug resistant tuberculosis. To achieve the projected tuberculosis elimination goal by 2050, it will be essential to ensure a non-interrupted supply of quality-assured tuberculosis drugs. However, quality and affordable tuberculosis drug supply is still a significant challenge for National Tuberculosis Programs. Quality drug production requires a combination of complex steps. The first challenge is to guarantee the quality of tuberculosis active pharmaceutical ingredients, then ensure an adequate manufacturing process, according to international standards, to guarantee final product's safety, efficacy and quality. Good practices for storage, transport, distribution and quality control procedures must follow. In contrast to other high-burden countries, Brazil produces tuberculosis drugs through a strong network of public sector drug manufacturers regulated by a World Health Organization-certified national sanitary authority. The installed capacity for production surpasses the 71,000 needed treatments in the country. However, in order to be prepared to act as a global supplier, important bottlenecks are to be overcome. This article presents an in-depth analysis of the current status of production of tuberculosis drugs in Brazil and the bottlenecks and opportunities for the country to sustain national demand and play a role as a potential global supplier. Raw material and drug production, quality control, international certification and pre-qualification, political commitment and regulatory aspects are discussed, as well recommendations for tackling these bottlenecks. This discussion becomes more important as new drugs and regimens to treat tuberculosis are

  2. Process Accounting

    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.

  3. Controversies in the Hydrosphere: an iBook exploring current global water issues for middle school classrooms

    Dufoe, A.; Guertin, L. A.

    2012-12-01

    This project looks to help teachers utilize iPad technology in their classrooms as an instructional tool for Earth system science and connections to the Big Ideas in Earth Science. The project is part of Penn State University's National Science Foundation (NSF) Targeted Math Science Partnership grant, with one goal of the grant to help current middle school teachers across Pennsylvania engage students with significant and complex questions of Earth science. The free Apple software iBooks Author was used to create an electronic book for the iPad, focusing on a variety of controversial issues impacting the hydrosphere. The iBook includes image slideshows, embedded videos, interactive images and quizzes, and critical thinking questions along Bloom's Taxonomic Scale of Learning Objectives. Outlined in the introductory iBook chapters are the Big Ideas of Earth System Science and an overview of Earth's spheres. Since the book targets the hydrosphere, each subsequent chapter focuses on specific water issues, including glacial melts, aquifer depletion, coastal oil pollution, marine debris, and fresh-water chemical contamination. Each chapter is presented in a case study format that highlights the history of the issue, the development and current status of the issue, and some solutions that have been generated. The next section includes critical thinking questions in an open-ended discussion format that focus on the Big Ideas, proposing solutions for rectifying the situation, and/or assignments specifically targeting an idea presented in the case study chapter. Short, comprehensive multiple-choice quizzes are also in each chapter. Throughout the iBook, students are free to watch videos, explore the content and form their own opinions. As a result, this iBook fulfills the grant objective by engaging teachers and students with an innovative technological presentation that incorporates Earth system science with current case studies regarding global water issues.

  4. New insights from direct monitoring of turbidity currents; and a proposal for co-ordinating international efforts at a series of global "turbidity current test sites"

    Talling, Peter

    2015-04-01

    Turbidity currents, and other types of submarine sediment density flow, arguably redistribute more sediment across the surface of the Earth than any other flow process. It is now over 60 years since the seminal publication of Kuenen and Migliorini (1950) in which they made the link between sequences of graded bedding and turbidity currents. The deposits of submarine sediment density flows have been described in numerous locations worldwide, and this might lead to the view that these flows are well understood. However, it is sobering to note quite how few direct measurements we have from these submarine flows in action. Sediment concentration is the critical parameter controlling such flows, yet it has never been measured directly for flows that reach and build submarine fans. How then do we know what type of flow to model in flume tanks, or which assumptions to use to formulate numerical simulations or analytical models? It is proposed here that international efforts are needed for an initiative to monitor active turbidity currents at a series of 'test sites' where flows occur frequently. The flows evolve significantly, such that source to sink data are needed. We also need to directly monitor flows in different settings with variable triggering factors and flow path morphologies because their character can vary significantly. Such work should integrate numerical and physical modelling with the collection of field observations in order to understand the significance of field observations. Such an international initiative also needs to include coring of deposits to link flow processes to deposit character, because in most global locations flow behaviour must be inferred from deposits alone. Collection of seismic datasets is also crucial for understanding the larger-scale evolution and resulting architecture of these systems, and to link with studies of subsurface reservoirs. Test site datasets should thus include a wide range of data types, not just from direct flow

  5. Fowl adenovirus-induced diseases and strategies for their control - a review on the current global situation.

    Schachner, Anna; Matos, Miguel; Grafl, Beatrice; Hess, Michael

    2018-04-01

    The stand-alone pathogenicity of fowl adenoviruses (FAdVs) had long been disputed, given the ubiquity of the viruses versus sporadic outbreaks, and variation between experimental studies. However, a globally emerging trend of FAdV-associated diseases has marked the past two decades, with hepatitis-hydropericardium syndrome mainly in Asia besides Arabian and Latin American countries, and geographically more disseminated outbreaks of inclusion body hepatitis. Finally, the appearance of FAdV-induced gizzard erosion (AGE) in Asia and Europe completed the range of diseases. Epidemiological studies confirmed serotype FAdV-4 as agent of hepatitis-hydropericardium syndrome, whereas inclusion body hepatitis is related to FAdV-2, -8a, -8b and -11. Members of the biologically more distant serotype FAdV-1 induce AGE. Urged by increasing problems in the field, numerous pathogenicity studies with FAdVs from outbreaks substantiated the primary aetiologic role of particular strains for distinct clinical conditions. Developments in the poultry industry towards highly specialized genetic breeds and rigorous biosecurity additionally contribute to the growing incidence of FAdV-related diseases. Confirming field observations, recent studies connected a higher susceptibility of broilers with their distinct physiology, implying the choice of bird type as a factor to be considered in infection studies. Furthermore, elevated biosecurity standards have generated immunologically naïve breeding stocks, putting broilers at risk in face of vertical FAdV transmission. Therefore, future prevention strategies should include adequate antibodies in breeders prior to production and - if necessary - vaccination, in order to protect progenies. This review aims to deliver a detailed overview on the current global situation about FAdV-induced diseases, their reproduction in vivo and vaccination strategies.

  6. The Need for Global Application of the Accountability for Reasonableness Approach to Support Sustainable Outcomes Comment on "Expanded HTA: Enhancing Fairness and Legitimacy".

    Byskov, Jens; Maluka, Stephen Oswald; Marchal, Bruno; Shayo, Elizabeth H; Bukachi, Salome; Zulu, Oseph M; Blas, Erik; Michelo, Charles; Ndawi, Benedict; Hurtig, Anna-Karin

    2016-08-15

    The accountability for reasonableness (AFR) concept has been developed and discussed for over two decades. Its interpretation has been studied in several ways partly guided by the specific settings and the researchers involved. This has again influenced the development of the concept, but not led to universal application. The potential use in health technology assessments (HTAs) has recently been identified by Daniels et al as yet another excellent justification for AFR-based process guidance that refers to both qualitative and a broader participatory input for HTA, but it has raised concerns from those who primarily support the consistency and objectivity of more quantitative and reproducible evidence. With reference to studies of AFR-based interventions and the through these repeatedly documented motivation for their consolidation, we argue that it can even be unethical not to take AFR conditions beyond their still mainly formative stage and test their application within routine health systems management for their expected support to more sustainable health improvements. The ever increasing evidence and technical expertise are necessary but at times contradictory and do not in isolation lead to optimally accountable, fair and sustainable solutions. Technical experts, politicians, managers, service providers, community members, and beneficiaries each have their own values, expertise and preferences, to be considered for necessary buy in and sustainability. Legitimacy, accountability and fairness do not come about without an inclusive and agreed process guidance that can reconcile differences of opinion and indeed differences in evidence to arrive at a by all understood, accepted, but not necessarily agreed compromise in a current context - until major premises for the decision change. AFR should be widely adopted in projects and services under close monitoring and frequent reviews. © 2017 The Author(s); Published by Kerman University of Medical Sciences. This is

  7. THE CREATIVE ACCOUNTING CONCEPT IN THE CURRENT ECONOMIC CONTEXT APPROACHED FROM DIFFERENT PERSPECTIVES IN THE LIGHT OF MOTIVATIONS UNDERLYING THE MODELLING OF FISCAL YEAR RESULT

    GÎNŢA ANCA IOANA

    2015-12-01

    Full Text Available This article is trying to tackle the relationships which exist between three dimensions of economic reality. The objective of this article is to contribute to the study of determinants of accounting result management. The accounting result management deviates from the accounting principles (honesty, regularity and faithful image and finds its motivations in the contractual relations between the managers and stakeholders. This is in the legal, not more frame. The appreciation of accounting information players is different, their interests are different. Therefore, the flexibility of accounting rules allowed to the managers is opportunistic. The accounting representation cannot be completely objective, it is more or less subjective, but the freedom of judgment should be based on a high level of ethical sensibility. The ethical side in accounting has something to say about the result management, it allows the result to offer a faithful image.

  8. AN ANALYTICAL ANALYSIS OF THE CURRENT ACCOUNT BALANCE IN THE FRAMEWORK OF OPTIMAL EXTERNAL BORROWING: APPLICATION TO TURKEY FOR THE POST 1995 PERIOD

    A.NİYAZİ ÖZKER

    2013-06-01

    Full Text Available After placing the general analytic framework associated with widely used quantitative macro indicators, this paper aims to analyse the fluctuating variables which can be influenced by the current accounts balance in the optimum external borrowing. The capacity of a country to service external debt depends on the growth of output and of exports and imports. Exports, minimum tolerable level of imports and foreign exchange rates (or reserves provide a useful framework for the examination of optimum external borrowing. So, the most widely used quantitative indicator here is the optimum external debt ratios, which is the ratios of debt service to the level of exports of goods and services. As a suggested, indicator of the optimum external debt burden in the medium-term or in the long run, the ratio of external debt to GNP (Gross National Product or of debt service to GNP may be superior to the ratio of debt service to exports because over time sizeable changes in the level of exports and imports in GNP can occur.

  9. Long-term pollution by chlordecone of tropical volcanic soils in the French West Indies: A simple leaching model accounts for current residue

    Cabidoche, Y.-M.; Achard, R.; Cattan, P.; Clermont-Dauphin, C.; Massat, F.; Sansoulet, J.

    2009-01-01

    Chlordecone was applied between 1972 and 1993 in banana fields of the French West Indies. This resulted in long-term pollution of soils and contamination of waters, aquatic biota, and crops. To assess pollution level and duration according to soil type, WISORCH, a leaching model based on first-order desorption kinetics, was developed and run. Its input parameters are soil organic carbon content (SOC) and SOC/water partitioning coefficient (K oc ). It accounts for current chlordecone soil contents and drainage water concentrations. The model was valid for andosol, which indicates that neither physico-chemical nor microbial degradation occurred. Dilution by previous deep tillages makes soil scrapping unrealistic. Lixiviation appeared the main way to reduce pollution. Besides the SOC and rainfall increases, K oc increased from nitisol to ferralsol and then andosol while lixiviation efficiency decreased. Consequently, pollution is bound to last for several decades for nitisol, centuries for ferralsol, and half a millennium for andosol. - Soil and water contamination by chlordecone will persist for several centuries in the French West Indies, because the only decontamination is through leaching by drainage water.

  10. Enhancing atmospheric mercury research in China to improve the current understanding of the global mercury cycle: the need for urgent and closely coordinated efforts.

    Ci, Zhijia; Zhang, Xiaoshan; Wang, Zhangwei

    2012-06-05

    The current understanding of the global mercury (Hg) cycle remains uncertain because Hg behavior in the environment is very complicated. The special property of Hg causes the atmosphere to be the most important medium for worldwide dispersion and transformation. The source and fate of atmospheric Hg and its interaction with the surface environment are the essential topics in the global Hg cycle. Recent declining measurement trends of Hg in the atmosphere are in apparent conflict with the increasing trends in global anthropogenic Hg emissions. As the single largest country contributor of anthropogenic Hg emission, China's role in the global Hg cycle will become more and more important in the context of the decreasing man-made Hg emission from developed regions. However, much less Hg information in China is available. As a global pollutant which undergoes long-range transport and is persistence in the environment, increasing Hg knowledge in China could not only promote the Hg regulation in this country but also improve the understanding of the fundamental of the global Hg cycle and further push the abatement of this toxin on a global scale. Then the atmospheric Hg research in China may be a breakthrough for improving the current understanding of the global Hg cycle. However, due to the complex behavior of Hg in the atmosphere, a deeper understanding of the atmospheric Hg cycle in China needs greater cooperation across fields.

  11. Research on Calculating of Shareholder Assets in the Joint Account in the Global Market%全球市场联名账户股东资产计算的研究

    鲁大林; 吴斌

    2012-01-01

    Given the specialty of the global security account products and trading rules, and based on a research on the principles of the calculation of shareholder assets in the joint account in the global market, the presentation of common asset account data and the calculation of shareholder assets, the program is written calculate shareholders assets in Joint account in the global market with C# and SQL SERVER. The principles and methods concerned and analyzed in this paper can be used as a reference point by the global financial and investment institutions such as QFII, QDII.%通过综合考虑全球证券账户产品特点和交易规则,对全球市场联名账户股东资产计算的原理、共同资产账户数据的表示以及股东资产的计算进行了研究,并使用C^#、SQLServer编写了能完成全球市场联名账户股东资产的计算程序.所论述的计算原理和算法可以供QFII、QDII等投资全球的金融机构计算客户资产参考.

  12. Design of accounting curriculum: The case of Estonia

    Alver Lehte

    2014-01-01

    Full Text Available The process of globalization sets new requirements for the professional qualification of accountants and auditors. In the business world globalized investment market demands consistent high quality financial information across borders; investors are looking for a global accounting profession to provide it. There is more pressure on accounting professionals to expand and enhance their knowledge, skills, and abilities beyond what they are currently likely to possess. Providers of accounting education must take into account the changed world and create contemporary curricula. In Estonia the change from a command to a market economy has inevitably influenced not only the accounting framework but also the entire system of accounting education. It is clear that without a design of accounting curricula it is practically impossible to fulfill requirements of nowadays high quality financial information. Tallinn University of Technology (TUT holds on the advanced level of accounting education the leading position in Estonia. The accounting curriculum (on the graduate level as well as undergraduate level is the most popular among all curricula at the Tallinn School of Economics and Business Administration of TUT. It is a joint system, which consists of undergraduate and graduate degree programs. Small sub specializations: for example in financial accounting, managerial cost accounting, taxation and auditing become evident while interpreting the graduate and undergraduate programs as one united system. The paper explains a new model of accounting curriculum developed at TUT as well as its educational philosophy and principles of designing. It also describes conditions required for development and continuous improvement of competitive curriculum.

  13. THE CREATIVE ACCOUNTING CONCEPT IN THE CURRENT ECONOMIC CONTEXT APPROACHED FROM DIFFERENT PERSPECTIVES IN THE LIGHT OF MOTIVATIONS UNDERLYING THE MODELLING OF FISCAL YEAR RESULT

    GÎNŢA ANCA IOANA

    2015-01-01

    This article is trying to tackle the relationships which exist between three dimensions of economic reality. The objective of this article is to contribute to the study of determinants of accounting result management. The accounting result management deviates from the accounting principles (honesty, regularity and faithful image) and finds its motivations in the contractual relations between the managers and stakeholders. This is in the legal, not more frame. The appreciation of acco...

  14. Current Practices in Global/International Advanced Pharmacy Practice Experiences: Home/Host Country or Site/Institution Considerations.

    Alsharif, Naser Z; Dakkuri, Adnan; Abrons, Jeanine P; Williams, Dennis; Ombengi, David N; Zheng, HaiAn; Al-Dahir, Sara; Tofade, Toyin; Gim, Suzanna; O'Connell, Mary Beth; Ratka, Anna; Dornblaser, Emily

    2016-04-25

    International outreach by schools and colleges of pharmacy is increasing. In this paper, we provide current practice guidelines to establish and maintain successful global/international advanced pharmacy practice experiences (G/I APPEs) with specific recommendations for home/host country and host site/institution. The paper is based on a literature review (2000-2014) in databases and Internet searches with specific keywords or terms. Educational documents such as syllabi and memoranda of understanding (MoUs) from pharmacy programs were also examined. In addition, a preliminary draft was developed and the findings and recommendations were reviewed in a 90-minute roundtable discussion at the 2014 American Association of Colleges of Pharmacy Annual Meeting. Recommendations for the host country include travel considerations (eg, passport, visa, air travel), safety, housing, transportation, travel alerts and warnings, health issues, and financial considerations. For the home country, considerations for establishment of G/I APPE site (eg, vetting process, MoU, site expectations) are described. The paper is a resource for development of new G/I APPEs and provides guidance for continuous quality improvement of partnerships focusing on G/I pharmacy education.

  15. Counterintuitive effects of global warming-induced wind patterns on primary production in the Northern Humboldt Current System.

    Mogollón, Rodrigo; R Calil, Paulo H

    2018-04-14

    It has been hypothesized that global warming will strengthen upwelling-favorable winds in the Northern Humboldt Current System (NHCS) as a consequence of the increase of the land-sea thermal gradient along the Peruvian coast. The effect of strengthened winds in this region is assessed with the use of a coupled physical-biogeochemical model forced with projected and climatological winds. Strengthened winds induce an increase in primary production of 2% per latitudinal degree from 9.5°S to 5°S. In some important coastal upwelling sites primary production is reduced. This is due to a complex balance between nutrient availability, nutrient use efficiency, as well as eddy- and wind-driven factors. Mesoscale activity induces a net offshore transport of inorganic nutrients, thus reducing primary production in the coastal upwelling region. Wind mixing, in general disadvantageous for primary producers, leads to shorter residence times in the southern and central coastal zones. Overall, instead of a proportional enhancement in primary production due to increased winds, the NHCS becomes only 5% more productive (+5 mol C m -2 year -1 ), 10% less limited by nutrients and 15% less efficient due to eddy-driven effects. It is found that regions with a initial strong nutrient limitation are more efficient in terms of nutrient assimilation which makes them more resilient in face of the acceleration of the upwelling circulation. © 2018 John Wiley & Sons Ltd.

  16. INTENATIONAL RESEARCH REGARDING CREATIVE ACCOUNTING

    Berinde Sorin Romulus

    2012-12-01

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

  17. The global warming problem

    Anon.

    1990-01-01

    In this chapter, a discussion is presented of the global warming problem and activities contributing to the formation of acid rain, urban smog and to the depletion of the ozone layer. Globally, about two-thirds of anthropogenic carbon dioxide emissions arise from fossil-fuel burning; the rest arise primarily from deforestation. Chlorofluorocarbons are the second largest contributor to global warming, accounting for about 20% of the total. The third largest contributor is methane, followed by ozone and nitrous oxide. A study of current activities in the US that contribute to global warming shows the following: electric power plants account for about 33% of carbon dioxide emissions; motor vehicles, planes and ships (31%); industrial plants (24%); commercial and residential buildings (11%)

  18. Internet accounting

    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. The “Right to Remain Here” as an Evolving Component of Global Refugee Protection: Current Initiatives and Critical Questions

    Daniel Kanstroom

    2017-08-01

    Full Text Available This article considers the relationship between two human rights discourses (and two specific legal regimes: refugee and asylum protection and the evolving body of international law that regulates expulsions and deportations. Legal protections for refugees and asylum seekers are, of course, venerable, well-known, and in many respects still cherished, if challenged and perhaps a bit frail. Anti-deportation discourse is much newer, multifaceted, and evolving. It is in many respects a young work in progress. It has arisen in response to a rising tide of deportations, and the worrisome development of massive, harsh deportation machinery in the United States, Germany, the United Kingdom, France, Mexico, Australia, and South Africa, among others. This article’s main goal is to consider how these two discourses do and might relate to each other. More specifically, it suggests that the development of procedural and substantive rights against removal — as well as rights during and after removal — aids our understanding of the current state and possible future of the refugee protection regime. The article’s basic thesis is this: The global refugee regime, though challenged both theoretically and in practice, must be maintained and strengthened. Its historical focus on developing criteria for admission into safe states, on protections against expulsion (i.e., non-refoulement, and on regimes of temporary protection all remain critically important. However, a focus on other protections for all noncitizens facing deportation is equally important. Deportation has become a major international system that transcends the power of any single nation-state. Its methods have migrated from one regime to another; its size and scope are substantial and expanding; its costs are enormous; and its effects frequently constitute major human rights violations against millions who do not qualify as refugees. In recent years there has been increasing reliance by states

  20. Comparison of bottom-track to global positioning system referenced discharges measured using an acoustic Doppler current profiler

    Wagner, Chad R.; Mueller, David S.

    2011-01-01

    A negative bias in discharge measurements made with an acoustic Doppler current profiler (ADCP) can be caused by the movement of sediment on or near the streambed. The integration of a global positioning system (GPS) to track the movement of the ADCP can be used to avoid the systematic negative bias associated with a moving streambed. More than 500 discharge transects from 63 discharge measurements with GPS data were collected at sites throughout the US, Canada, and New Zealand with no moving bed to compare GPS and bottom-track-referenced discharges. Although the data indicated some statistical bias depending on site conditions and type of GPS data used, these biases were typically about 0.5% or less. An assessment of differential correction sources was limited by a lack of data collected in a range of different correction sources and different GPS receivers at the same sites. Despite this limitation, the data indicate that the use of Wide Area Augmentation System (WAAS) corrected positional data is acceptable for discharge measurements using GGA as the boat-velocity reference. The discharge data based on GPS-referenced boat velocities from the VTG data string, which does not require differential correction, were comparable to the discharges based on GPS-referenced boat velocities from the differentially-corrected GGA data string. Spatial variability of measure discharges referenced to GGA, VTG and bottom-tracking is higher near the channel banks. The spatial variability of VTG-referenced discharges is correlated with the spatial distribution of maximum Horizontal Dilution of Precision (HDOP) values and the spatial variability of GGA-referenced discharges is correlated with proximity to channel banks.

  1. Global Harmonic Current Rejection of Nonlinear Backstepping Control with Multivariable Adaptive Internal Model Principle for Grid-Connected Inverter under Distorted Grid Voltage

    Yang Yu

    2013-01-01

    Full Text Available Based on a brief review on current harmonics generation mechanism for grid-connected inverter under distorted grid voltage, the harmonic disturbances and uncertain items are immersed into the original state-space differential equation of grid-connected inverter. A new algorithm of global current harmonic rejection based on nonlinear backstepping control with multivariable internal model principle is proposed for grid-connected inverter with exogenous disturbances and uncertainties. A type of multivariable internal model for a class of nonlinear harmonic disturbances is constructed. Based on application of backstepping control law of the nominal system, a multivariable adaptive state feedback controller combined with multivariable internal model and adaptive control law is designed to guarantee the closed-loop system globally uniformly bounded, which is proved by a constructed Lyapunov function. The presented algorithm extends rejection of nonlinear single-input systems to multivariable globally defined normal form, the correctness and effectiveness of which are verified by the simulation results.

  2. Postglacial Rebound and Current Ice Loss Estimates from Space Geodesy: The New ICE-6G (VM5a) Global Model

    Peltier, W. R.; Argus, D.; Drummond, R.; Moore, A. W.

    2012-12-01

    We compare, on a global basis, estimates of site velocity against predictions of the newly constructed postglacial rebound model ICE-6G (VM5a). This model is fit to observations of North American postglacial rebound thereby demonstrating that the ice sheet at last glacial maximum must have been, relative to ICE-5G,thinner in southern Manitoba, thinner near Yellowknife (northwest Territories), thicker in eastern and southern Quebec, and thicker along the British Columbia-Alberta border. The GPS based estimates of site velocity that we employ are more accurate than were previously available because they are based on GPS estimates of position as a function of time determined by incorporating satellite phase center variations [Desai et al. 2011]. These GPS estimates are constraining postglacial rebound in North America and Europe more tightly than ever before. In particular, given the high density of GPS sites in North America, and the fact that the velocity of the mass center (CM) of Earth is also more tightly constrained, the new model much more strongly constrains both the lateral extent of the proglacial forebulge and the rate at which this peripheral bulge (that was emplaced peripheral to the late Pleistocence Laurentia ice sheet) is presently collapsing. This fact proves to be important to the more accurate inference of the current rate of ice loss from both Greenland and Alaska based upon the time dependent gravity observations being provided by the GRACE satellite system. In West Antarctica we have also been able to significantly revise the previously prevalent ICE-5G deglaciation history so as to enable its predictions to be optimally consistent with GPS site velocities determined by connecting campaign WAGN measurements to those provided by observations from the permanent ANET sites. Ellsworth Land (south of the Antarctic peninsula), is observed to be rising at 6 ±3 mm/yr according to our latest analyses; the Ellsworth mountains themselves are observed to be

  3. Support infrastructure available to Canadian residents completing post-graduate global health electives: current state and future directions

    Lojan Sivakumaran

    2016-12-01

    Conclusion: Canadian universities are encouraged to continue to send their trainees on global health electives. To address the gaps in infrastructure reported in this study, the authors suggest the development of comprehensive standardized guidelines by post-graduate regulatory/advocacy bodies to better ensure patient and participant safety. We also encourage the centralization of infrastructure management to the universities’ global health departments to aid in resource management.

  4. Management Accounting

    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...

  5. Accounting outsourcing

    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.

  6. Quantification of Global Left Ventricular Function: Comparison of Multidetector Computed Tomography and Magnetic Resonance Imaging. A Meta-analysis and Review of the Current Literature

    Vleuten, P.A. van der; Willems, T.P.; Goette, M.J.; Tio, R.A.; Greuter, M.J.; Zijlstra, F.; Oudkerk, M.

    2006-01-01

    Cardiac morbidity and mortality are closely related to cardiac volumes and global left ventricular (LV) function, expressed as left ventricular ejection fraction. Accurate assessment of these parameters is required for the prediction of prognosis in individual patients as well as in entire cohorts. The current standard of reference for left ventricular function is analysis by short-axis magnetic resonance imaging. In recent years, major extensive technological improvements have been achieved in computed tomography. The most marked development has been the introduction of the multidetector CT (MDCT), which has significantly improved temporal and spatial resolutions. In order to assess the current status of MDCT for analysis of LV function, the current available literature on this subject was reviewed. The data presented in this review indicate that the global left ventricular functional parameters measured by contemporary multi-detector row systems combined with adequate reconstruction algorithms and post-processing tools show a narrow diagnostic window and are interchangeable with those obtained by MRI

  7. Specific features of accounting the time and spatial distribution of absorbed dose during the assessment of radiation casualties in current circumstances

    Chernyavskyij, I.Yu.

    2015-01-01

    This article presents an attempt to assess the necessity of accounting the spatial and time distribution of absorbed dose of mixed radiations of main radiation factors for the correct estimation of the troops' capabilities in the system of military dosimetry

  8. Diazotroph-Bacterial Community Structure of Root Nodules Account for Two-Fold Differences in Plant Growth: Consequences for Global Biogeochemical Cycles

    Williams, M. A.

    2016-12-01

    The bacterial communities that inhabit and function as mutualists in the nodules of soybean, a major worldwide crop, are a fundamental determinant of plant growth and global nitrogen and carbon cycles. Unfertilized soybean can derive up to 90% of its nitrogen through bacterial-driven diazotrophy. It was the goal of the research in this study to assess whether different bacterial taxa (e.g. Bradyrhizobia spp.) differ in their soybean growth supportive role, which could then feedback to alter global biogeochemical cycling. Using 16S rRNA and NifH genes, nodule bacterial communities were shown to vary across 9 different cultivars of soybean, and that the variation between cultivars were highly correlated to plant yield (97 to 188 bu/Ha) and nitrogen. The relative abundances of gene sequences associated with the closest taxonomic match (NCBI), indicated that several taxa were (r= 0.76) negatively (e.g. Bradyrhizobium sp Ec3.3) or (r= 0.84) positively (e.g. Bradyrhizobium elkanii WSM 2783) correlated with plant yield. Other non-Rhizobiaceae taxa, such as Rhodopseudomonas spp. were also prevalent and correlated with plant yield. Soybeans and other leguminous crops will become increasingly important part of world food production, soil fertility and global biogeochemical cycles with rising population and food demand. The study demonstrates the importance of plant-microbial feedbacks driving plant growth but also ramifications for global cycling of nitrogen and carbon.

  9. Nuclear fuel lease accounting

    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

  10. Is "Economia Aziendale" Research Programme "Fit for Purpose"? A Commentary on "Contextualizing the Intermediate Financial Accounting Courses in the Global Financial Crisis"

    Galassi, Giuseppe

    2011-01-01

    In his commentary, from the perspective of a professor who has spent a lifetime in a highly vocational scientific field like accounting and business economics, Giuseppe Galassi puts forth an alternate proposal to the one suggested in Bloom and Webinger's (2011) article. Bloom and Webinger suggest that disciplines, including management, economics,…

  11. Current Practice in Research Ethics: Global Trends and New Opportunities for African Universities. Research and Innovation Policy Series. Number 1

    Roberts, Liam

    2007-01-01

    Research Ethics has emerged as one of the most well-developed policy areas within the sphere of Research and Innovation Management. As such, for African institutions looking to strengthen their policy frameworks, develop increased collaborations, and increase research outputs, a thorough understanding of global trends in Ethics will be vital.…

  12. New Horizons For Accounting: Social Accounting

    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...

  13. Optimizing Quality of Care and Patient Safety in Malaysia: The Current Global Initiatives, Gaps and Suggested Solutions

    Jarrar, Mu?taman; Rahman, Hamzah Abdul; Don, Mohammad Sobri

    2015-01-01

    Background and Objective: Demand for health care service has significantly increased, while the quality of healthcare and patient safety has become national and international priorities. This paper aims to identify the gaps and the current initiatives for optimizing the quality of care and patient safety in Malaysia. Design: Review of the current literature. Highly cited articles were used as the basis to retrieve and review the current initiatives for optimizing the quality of care and patie...

  14. Global warming: A vicious circle

    Sinclair, J.

    1991-01-01

    As a result of increasing atmospheric concentrations of greenhouse gases the planet is already committed to regional droughts, storms, disruption of fisheries and the extinction of many plant and animal species. But current predictions of global warming do not take into account the reactions and interactions of the planet's land, ocean and ice masses to the rise in temperatures. It seems likely that the greenhouse effect will give rise to positive feedback reactions, leading to greater global warming than predicted

  15. Knee posture during gait and global functioning post-stroke: a theoretical ICF framework using current measures in stroke rehabilitation

    Neves Rosa, Marlene Cristina; Marques, Alda; Demain, Sara; Metcalf, Cheryl D.

    2015-01-01

    Purpose: To characterise the global functioning post-stroke in patients with normal knee posture (NKP) and abnormal knee posture (AKP) during loading-response. Methods: 35 people, 6 months post-stroke. with NKP and AKP were identified and assessed using clinical measures classified into the corresponding International Classification of Functioning, Disability and Health (ICF) domains: weight function (body mass index); muscle power (knee isometric strength); muscle tone (Modified Ashworth Sca...

  16. A mixture theory approach to model co- and counter-current two-phase flow in porous media accounting for viscous coupling

    Qiao, Y.; Andersen, P. Ø.; Evje, S.; Standnes, D. C.

    2018-02-01

    It is well known that relative permeabilities can depend on the flow configuration and they are commonly lower during counter-current flow as compared to co-current flow. Conventional models must deal with this by manually changing the relative permeability curves depending on the observed flow regime. In this paper we use a novel two-phase momentum-equation-approach based on general mixture theory to generate effective relative permeabilities where this dependence (and others) is automatically captured. In particular, this formulation includes two viscous coupling effects: (i) Viscous drag between the flowing phases and the stagnant porous rock; (ii) viscous drag caused by momentum transfer between the flowing phases. The resulting generalized model will predict that during co-current flow the faster moving fluid accelerates the slow fluid, but is itself decelerated, while for counter-current flow they are both decelerated. The implications of these mechanisms are demonstrated by investigating recovery of oil from a matrix block surrounded by water due to a combination of gravity drainage and spontaneous imbibition, a situation highly relevant for naturally fractured reservoirs. We implement relative permeability data obtained experimentally through co-current flooding experiments and then explore the model behavior for different flow cases ranging from counter-current dominated to co-current dominated. In particular, it is demonstrated how the proposed model seems to offer some possible interesting improvements over conventional modeling by providing generalized mobility functions that automatically are able to capture more correctly different flow regimes for one and the same parameter set.

  17. Measuring impact of protected area management interventions: current and future use of the Global Database of Protected Area Management Effectiveness.

    Coad, Lauren; Leverington, Fiona; Knights, Kathryn; Geldmann, Jonas; Eassom, April; Kapos, Valerie; Kingston, Naomi; de Lima, Marcelo; Zamora, Camilo; Cuardros, Ivon; Nolte, Christoph; Burgess, Neil D; Hockings, Marc

    2015-11-05

    Protected areas (PAs) are at the forefront of conservation efforts, and yet despite considerable progress towards the global target of having 17% of the world's land area within protected areas by 2020, biodiversity continues to decline. The discrepancy between increasing PA coverage and negative biodiversity trends has resulted in renewed efforts to enhance PA effectiveness. The global conservation community has conducted thousands of assessments of protected area management effectiveness (PAME), and interest in the use of these data to help measure the conservation impact of PA management interventions is high. Here, we summarize the status of PAME assessment, review the published evidence for a link between PAME assessment results and the conservation impacts of PAs, and discuss the limitations and future use of PAME data in measuring the impact of PA management interventions on conservation outcomes. We conclude that PAME data, while designed as a tool for local adaptive management, may also help to provide insights into the impact of PA management interventions from the local-to-global scale. However, the subjective and ordinal characteristics of the data present significant limitations for their application in rigorous scientific impact evaluations, a problem that should be recognized and mitigated where possible. © 2015 The Authors.

  18. Individuals Account Review

    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...

  19. Accounting Education Approach in the Context of New Turkish Commercial Code and Turkish Accounting Standards

    Cevdet Kızıl

    2014-08-01

    Full Text Available The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the research analysis. For this purpose, questionnaire forms are distributed to university students personally and via the internet.This paper includes significant research questions such as “Are accounting academicians informed and knowledgeable on new Turkish commercial code and Turkish accounting standards?”, “Do accounting academicians integrate new Turkish commercial code and Turkish accounting standards to their lectures?”, “How does modern accounting education methodology and technology coincides with the teaching of new Turkish commercial code and Turkish accounting standards?”, “Do universities offer mandatory and elective courses which cover the new Turkish commercial code and Turkish accounting standards?” and “If such courses are offered, what are their names, percentage in the curriculum and degree of coverage?”Research contributes to the literature in several ways. Firstly, new Turkish commercial code and Turkish accounting standards are current significant topics for the accounting profession. Furthermore, the accounting education provides a basis for the implementations in public and private sector. Besides, one of the intentions of new Turkish commercial code and Turkish accounting standards is to foster transparency. That is definitely a critical concept also in terms of mergers, acquisitions and investments. Stakeholders of today’s business world such as investors, shareholders, entrepreneurs, auditors and government are in need of more standardized global accounting principles Thus, revision and redesigning of accounting educations plays an important role. Emphasized points also clearly prove the necessity and functionality of this research.

  20. Wind Diffusivity Current, QuikSCAT SeaWinds, 0.25 degrees, Global, Science Quality, Zonal

    National Oceanic and Atmospheric Administration, Department of Commerce — NOAA CoastWatch distributes science quality Ekman current (in zonal, meridional, and modulus sets) and Ekman upwelling data. This data begins with wind velocity...

  1. Wind Diffusivity Current, QuikSCAT SeaWinds, 0.25 degrees, Global, Science Quality, Meridional

    National Oceanic and Atmospheric Administration, Department of Commerce — NOAA CoastWatch distributes science quality Ekman current (in zonal, meridional, and modulus sets) and Ekman upwelling data. This data begins with wind velocity...

  2. Wind Diffusivity Current, QuikSCAT SeaWinds, 0.25 degrees, Global, Science Quality, Modulus

    National Oceanic and Atmospheric Administration, Department of Commerce — NOAA CoastWatch distributes science quality Ekman current (in zonal, meridional, and modulus sets) and Ekman upwelling data. This data begins with wind velocity...

  3. Using Freire's Participatory Educational Method to Understand the Experience of Living With Chronic Illness in the Current Age of Globalization.

    Camargo Plazas, Maria del Pilar; Cameron, Brenda L

    2015-06-01

    Many approaches and efforts have been used to better understand chronic diseases worldwide. Yet, little is known about the meaning of living with chronic illness under the pressures of globalization and neoliberal ideologies. Through Freire's participatory educational method, this article presents an innovative approach to understanding the multiple dimensions of living with chronic illness. In this way, we hope to use an innovative approach to address the impact of globalization on the daily life of chronically ill people and thus expand to the body of knowledge on nursing. This article uses Freire's participatory educational method to understand the multiple dimensions of living with chronic illness. This qualitative study follows an interpretive inquiry approach and uses a critical hermeneutic phenomenological method and critical research methodologies. Five participants were recruited for this participatory educational activity. Data collection methods included digitally recorded semistructured individual interviews and a Freire's participatory educational method session. Data analysis included a thematic analysis. Participants reported lacking adequate access to healthcare services because of insurance policies; a general perception that they were an unwanted burden on the healthcare system; and a general lack of government support, advocacy, and political interest. This research activity assisted participants to gain a new critical perspective about the condition of others with chronic diseases and thus provided an enlightening opportunity to learn about the illnesses and experiences of others and to realize that others experienced the same oppression from the healthcare system. Participants became agents of change within their own families and communities. Chronic diseases cause many economic and social consequences in their victims. These findings urge us to move from merely acknowledging the difficulties of people who live with chronic illness in an age of

  4. CaV 3.1 and CaV 3.3 account for T-type Ca2+ current in GH3 cells

    M.A. Mudado

    2004-06-01

    Full Text Available T-type Ca2+ channels are important for cell signaling by a variety of cells. We report here the electrophysiological and molecular characteristics of the whole-cell Ca2+ current in GH3 clonal pituitary cells. The current inactivation at 0 mV was described by a single exponential function with a time constant of 18.32 ± 1.87 ms (N = 16. The I-V relationship measured with Ca2+ as a charge carrier was shifted to the left when we applied a conditioning pre-pulse of up to -120 mV, indicating that a low voltage-activated current may be present in GH3 cells. Transient currents were first activated at -50 mV and peaked around -20 mV. The half-maximal voltage activation and the slope factors for the two conditions are -35.02 ± 2.4 and 6.7 ± 0.3 mV (pre-pulse of -120 mV, N = 15, and -27.0 ± 0.97 and 7.5 ± 0.7 mV (pre-pulse of -40 mV, N = 9. The 8-mV shift in the activation mid-point was statistically significant (P < 0.05. The tail currents decayed bi-exponentially suggesting two different T-type Ca2+ channel populations. RT-PCR revealed the presence of a1G (CaV3.1 and a1I (CaV3.3 T-type Ca2+ channel mRNA transcripts.

  5. How "accountable" are accountable care organizations?

    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

  6. Tritium accountancy

    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.)

  7. CONSIDERATIONS APPLICABLE INTERNATIONAL ACCOUNTING REGULATIONS OF WAGES AND RELATED RIGHTS

    NASTASIE MIHAELA – ANDREEA; AVRAM MARIOARA

    2014-01-01

    General research area of this article is the issue of employee benefits nationwide and can be placed in the sphere of accounting research at the intersection of the finance research and field research on human resource management. The current conditions of global economic crisis, rewarding staff works on two levels, influencing both the behavior of employees and the efficiency of the economic entity. Wages and related rights are regulated under International Accounting Sta...

  8. Accounting assessment

    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.

  9. Safeguards Accountability Network accountability and materials management

    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

  10. Spatial buckling analysis of current-carrying nanowires in the presence of a longitudinal magnetic field accounting for both surface and nonlocal effects

    Foroutan, Shahin; Haghshenas, Amin; Hashemian, Mohammad; Eftekhari, S. Ali; Toghraie, Davood

    2018-03-01

    In this paper, three-dimensional buckling behavior of nanowires was investigated based on Eringen's Nonlocal Elasticity Theory. The electric current-carrying nanowires were affected by a longitudinal magnetic field based upon the Lorentz force. The nanowires (NWs) were modeled based on Timoshenko beam theory and the Gurtin-Murdoch's surface elasticity theory. Generalized Differential Quadrature (GDQ) method was used to solve the governing equations of the NWs. Two sets of boundary conditions namely simple-simple and clamped-clamped were applied and the obtained results were discussed. Results demonstrated the effect of electric current, magnetic field, small-scale parameter, slenderness ratio, and nanowires diameter on the critical compressive buckling load of nanowires. As a key result, increasing the small-scale parameter decreased the critical load. By the same token, increasing the electric current, magnetic field, and slenderness ratio resulted in a decrease in the critical load. As the slenderness ratio increased, the effect of nonlocal theory decreased. In contrast, by expanding the NWs diameter, the nonlocal effect increased. Moreover, in the present article, the critical values of the magnetic field of strength and slenderness ratio were revealed, and the roles of the magnetic field, slenderness ratio, and NWs diameter on higher buckling loads were discussed.

  11. The position of place in governing global problems: A mechanistic account of place-as-context, and analysis of transitions towards spatially explicit approaches to climate science and policy

    MacGillivray, Brian H.

    2015-01-01

    Highlights: • Place is a central yet undertheorised concept within sustainability science. • Introduces an account of place as the context in which social and environmental mechanisms operate. • Uses this account to critique historical aspatial approaches to climate science and policy. • Traces out shifts towards spatially explicit approaches to climate governance. • A focus on place, heterogeneity, and context maximizes the credibility and policy-relevance of climate science. - Abstract: Place is a central concept within the sustainability sciences, yet it remains somewhat undertheorised, and its relationship to generalisation and scale is unclear. Here, we develop a mechanistic account of place as the fundamental context in which social and environmental mechanisms operate. It is premised on the view that the social and environmental sciences are typically concerned with causal processes and their interaction with context, rather than with a search for laws. We deploy our mechanistic account to critique the neglect of place that characterised the early stages of climate governance, ranging from the highly idealised general circulation and integrated assessment models used to analyze climate change, to the global institutions and technologies designed to manage it. We implicate this neglect of place in the limited progress in tackling climate change in both public and policy spheres, before tracing out recent shifts towards more spatially explicit approaches to climate change science and policy-making. These shifts reflect a move towards an ontology which acknowledges that even where causal drivers are in a sense global in nature (e.g. atmospheric levels of greenhouse gases), their impacts are often mediated through variables that are spatially clustered at multiple scales, moderated by contextual features of the local environment, and interact with the presence of other (localised) stressors in synergistic rather than additive ways. We conclude that a

  12. A Global Optimizing Policy for Decaying Items with Ramp-Type Demand Rate under Two-Level Trade Credit Financing Taking Account of Preservation Technology

    S. R. Singh

    2013-01-01

    Full Text Available An inventory system for deteriorating items, with ramp-type demand rate, under two-level trade credit policy taking account of preservation technology is considered. The objective of this study is to develop a deteriorating inventory policy when the supplier provides to the retailer a permissible delay in payments, and during this credit period, the retailer accumulates the revenue and earns interest on that revenue; also the retailer invests on the preservation technology to reduce the rate of product deterioration. Shortages are allowed and partially backlogged. Sufficient conditions of the existence and uniqueness of the optimal replenishment policy are provided, and an algorithm, for its determination, is proposed. Numerical examples draw attention to the obtained results, and the sensitivity analysis of the optimal solution with respect to leading parameters of the system is carried out.

  13. Precise positioning with current multi-constellation Global Navigation Satellite Systems: GPS, GLONASS, Galileo and BeiDou.

    Li, Xingxing; Zhang, Xiaohong; Ren, Xiaodong; Fritsche, Mathias; Wickert, Jens; Schuh, Harald

    2015-02-09

    The world of satellite navigation is undergoing dramatic changes with the rapid development of multi-constellation Global Navigation Satellite Systems (GNSSs). At the moment more than 70 satellites are already in view, and about 120 satellites will be available once all four systems (BeiDou + Galileo + GLONASS + GPS) are fully deployed in the next few years. This will bring great opportunities and challenges for both scientific and engineering applications. In this paper we develop a four-system positioning model to make full use of all available observations from different GNSSs. The significant improvement of satellite visibility, spatial geometry, dilution of precision, convergence, accuracy, continuity and reliability that a combining utilization of multi-GNSS brings to precise positioning are carefully analyzed and evaluated, especially in constrained environments.

  14. On Verifying Currents and Other Features in the Hawaiian Islands Region Using Fully Coupled Ocean/Atmosphere Mesoscale Prediction System Compared to Global Ocean Model and Ocean Observations

    Jessen, P. G.; Chen, S.

    2014-12-01

    This poster introduces and evaluates features concerning the Hawaii, USA region using the U.S. Navy's fully Coupled Ocean/Atmosphere Mesoscale Prediction System (COAMPS-OS™) coupled to the Navy Coastal Ocean Model (NCOM). It also outlines some challenges in verifying ocean currents in the open ocean. The system is evaluated using in situ ocean data and initial forcing fields from the operational global Hybrid Coordinate Ocean Model (HYCOM). Verification shows difficulties in modelling downstream currents off the Hawaiian islands (Hawaii's wake). Comparing HYCOM to NCOM current fields show some displacement of small features such as eddies. Generally, there is fair agreement from HYCOM to NCOM in salinity and temperature fields. There is good agreement in SSH fields.

  15. Spectral dependence efficiency and localization of non-inductive current-drive via helicity injection by global Alfven waves in Tokamak plasmas

    Komoshvili, K.; Cuperman, S.; Bruma, C.

    1996-01-01

    The non-inductive current drive via helicity injection by Global Alfven eigenmode (GAE) waves is studied. For illustration, the first radial mode of the discrete resonant GAE spectrum is considered. The following aspects are given special attention: spectral analysis, radial dependence and efficiency - all these as functions of the characteristics of the waves launched by an external, concentric antenna (i.e, wave frequency and poloidal and toroidal wave numbers). The results reveal the following conclusions. Generation of GAE waves. In the range of poloidal wave numbers -3 0 for m = -l, -2, -3 and -20 10; I-BAR < 0 for m = +1, +2, +3 and n < 10. (iv) The efficiency of the current drive, η = absolute I-BAR/absolute P-BAR, increases in the cases m = -1, -2, -3 with absolute m and absolute 1/n. (v) Detailed information on the relative direction and radial (core) localization of the current drive is obtained. (authors)

  16. "Permission to Speak": A Postcolonial View on Racialized Bodies and PE in the Current Context of Globalization

    Azzarito, Laura

    2016-01-01

    The current neoliberal context of schools presents difficult challenges in addressing persistent issues of social inequalities. In this article, first, I argue that because of today's market-driven education, the rise of fitness testing in school physical education (PE) can be seriously detrimental to young people in general and to ethnic-minority…

  17. Current applications of actinide-only burn-up credit within the Cogema group and R and D programme to take fission products into account

    Toubon, H.; Guillou, E.; Cousinou, P.; Barbry, F.; Grouiller, J.P.; Bignan, G.

    2001-01-01

    Burn-up credit can be defined as making allowance for absorbent radioactive isotopes in criticality studies, in order to optimise safety margins and avoid over-engineering of nuclear facilities. As far as the COGEMA Group is concerned, the three fields in which burn-up credit proves to be an advantage are the transport of spent fuel assemblies, their interim storage in spent fuel pools and reprocessing. In the case of transport, burn-up credit means that cask size do not need to be altered, despite an increase in the initial enrichment of the fuel assemblies. Burn-up credit also makes it possible to offer new cask designs with higher capacity. Burn-up credit means that fuel assemblies with a higher initial enrichment can be put into interim storage in existing facilities and opens the way to the possibility of more compact ones. As far as reprocessing is concerned, burn-up credit makes it possible to keep up current production rates, despite an increase in the initial enrichment of the fuel assemblies being reprocessed. In collaboration with the French Atomic Energy Commission and the Institute for Nuclear Safety and Protection, the COGEMA Group is participating in an extensive experimental programme and working to qualify criticality and fuel depletion computer codes. The research programme currently underway should mean that by 2003, allowance will be made for fission products in criticality safety analysis

  18. Current applications of actinide-only burn-up credit within the Cogema group and R and D programme to take fission products into account

    Toubon, H. [Cogema, 78 - Saint Quentin en Yvelines (France); Guillou, E. [Cogema Etablissement de la Hague, D/SQ/SMT, 50 - Beaumont Hague (France); Cousinou, P. [CEA Fontenay aux Roses, Inst. de Protection et de Surete Nucleaire, 92 (France); Barbry, F. [CEA Valduc, Inst. de Protection et de Surete Nucleaire, 21 - Is sur Tille (France); Grouiller, J.P.; Bignan, G. [CEA Cadarache, 13 - Saint Paul lez Durance (France)

    2001-07-01

    Burn-up credit can be defined as making allowance for absorbent radioactive isotopes in criticality studies, in order to optimise safety margins and avoid over-engineering of nuclear facilities. As far as the COGEMA Group is concerned, the three fields in which burn-up credit proves to be an advantage are the transport of spent fuel assemblies, their interim storage in spent fuel pools and reprocessing. In the case of transport, burn-up credit means that cask size do not need to be altered, despite an increase in the initial enrichment of the fuel assemblies. Burn-up credit also makes it possible to offer new cask designs with higher capacity. Burn-up credit means that fuel assemblies with a higher initial enrichment can be put into interim storage in existing facilities and opens the way to the possibility of more compact ones. As far as reprocessing is concerned, burn-up credit makes it possible to keep up current production rates, despite an increase in the initial enrichment of the fuel assemblies being reprocessed. In collaboration with the French Atomic Energy Commission and the Institute for Nuclear Safety and Protection, the COGEMA Group is participating in an extensive experimental programme and working to qualify criticality and fuel depletion computer codes. The research programme currently underway should mean that by 2003, allowance will be made for fission products in criticality safety analysis.

  19. Evaluating the Global Precipitation Measurement mission with NOAA/NSSL Multi-Radar Multisensor: current status and future directions.

    Kirstetter, P. E.; Petersen, W. A.; Gourley, J. J.; Kummerow, C.; Huffman, G. J.; Turk, J.; Tanelli, S.; Maggioni, V.; Anagnostou, E. N.; Hong, Y.; Schwaller, M.

    2017-12-01

    Accurate characterization of uncertainties in space-borne precipitation estimates is critical for many applications including water budget studies or prediction of natural hazards at the global scale. The GPM precipitation Level II (active and passive) and Level III (IMERG) estimates are compared to the high quality and high resolution NEXRAD-based precipitation estimates derived from the NOAA/NSSL's Multi-Radar, Multi-Sensor (MRMS) platform. A surface reference is derived from the MRMS suite of products to be accurate with known uncertainty bounds and measured at a resolution below the pixel sizes of any GPM estimate, providing great flexibility in matching to grid scales or footprints. It provides an independent and consistent reference research framework for directly evaluating GPM precipitation products across a large number of meteorological regimes as a function of resolution, accuracy and sample size. The consistency of the ground and space-based sensors in term of precipitation detection, typology and quantification are systematically evaluated. Satellite precipitation retrievals are further investigated in terms of precipitation distributions, systematic biases and random errors, influence of precipitation sub-pixel variability and comparison between satellite products. Prognostic analysis directly provides feedback to algorithm developers on how to improve the satellite estimates. Specific factors for passive (e.g. surface conditions for GMI) and active (e.g. non uniform beam filling for DPR) sensors are investigated. This cross products characterization acts as a bridge to intercalibrate microwave measurements from the GPM constellation satellites and propagate to the combined and global precipitation estimates. Precipitation features previously used to analyze Level II satellite estimates under various precipitation processes are now intoduced for Level III to test several assumptions in the IMERG algorithm. Specifically, the contribution of Level II is

  20. Current medical research funding and frameworks are insufficient to address the health risks of global environmental change.

    Ebi, Kristie L; Semenza, Jan C; Rocklöv, Joacim

    2016-11-11

    Three major international agreements signed in 2015 are key milestones for transitioning to more sustainable and resilient societies: the UN 2030 Agenda for Sustainable Development; the Sendai Framework for Disaster Risk Reduction; and the Paris Agreement under the United Nations Framework Convention on Climate Change. Together, these agreements underscore the critical importance of understanding and managing the health risks of global changes, to ensure continued population health improvements in the face of significant social and environmental change over this century. BODY: Funding priorities of major health institutions and organizations in the U.S. and Europe do not match research investments with needs to inform implementation of these international agreements. In the U.S., the National Institutes of Health commit 0.025 % of their annual research budget to climate change and health. The European Union Seventh Framework Programme committed 0.08 % of the total budget to climate change and health; the amount committed under Horizon 2020 was 0.04 % of the budget. Two issues apparently contributing to this mismatch are viewing climate change primarily as an environmental problem, and therefore the responsibility of other research streams; and narrowly framing research into managing the health risks of climate variability and change from the perspective of medicine and traditional public health. This reductionist, top-down perspective focuses on proximate, individual level risk factors. While highly successful in reducing disease burdens, this framing is insufficient to protect health and well-being over a century that will be characterized by profound social and environmental changes. International commitments in 2015 underscored the significant challenges societies will face this century from climate change and other global changes. However, the low priority placed on understanding and managing the associated health risks by national and international research

  1. Correlates of current cigarette smoking among school-going adolescents in Punjab, India: results from the Global Youth Tobacco Survey 2003

    Rudatsikira Emmanuel

    2008-01-01

    Full Text Available Abstract Background Smoking is a leading cause of morbidity and mortality globally. There is therefore need to identify relevant factors associated with smoking among adolescents in order to better tailor public health interventions aimed at preventing smoking. Methods We used data from the Global Youth Tobacco Survey (GYTS conducted in 2003 in Punjab, India, on 2014 adolescents of whom 58.9% were males. We conducted a weighted logistic regression analysis, adjusting for age and sex, to determine associations between predictor variables and current tobacco smoking status. Results A total of 2014 adolescents participated in the survey in 2003, and of these 58.9% were males. Male respondents tended to be older than females (21.2% of males, and 13.1% of females were of age 16 years or above. The percent of males and females in the other age groups were: 23.0% and 28.6% for Conclusion The observed associations between current smoking on one hand and peer smoking, and perception that boys who smoke are less attractive on the other, deserve further studies. The factors reported in the current study should be considered in the design of public health interventions aimed to reduce adolescent cigarette smoking.

  2. A single Markov-type kinetic model accounting for the macroscopic currents of all human voltage-gated sodium channel isoforms.

    Balbi, Pietro; Massobrio, Paolo; Hellgren Kotaleski, Jeanette

    2017-09-01

    Modelling ionic channels represents a fundamental step towards developing biologically detailed neuron models. Until recently, the voltage-gated ion channels have been mainly modelled according to the formalism introduced by the seminal works of Hodgkin and Huxley (HH). However, following the continuing achievements in the biophysical and molecular comprehension of these pore-forming transmembrane proteins, the HH formalism turned out to carry limitations and inconsistencies in reproducing the ion-channels electrophysiological behaviour. At the same time, Markov-type kinetic models have been increasingly proven to successfully replicate both the electrophysiological and biophysical features of different ion channels. However, in order to model even the finest non-conducting molecular conformational change, they are often equipped with a considerable number of states and related transitions, which make them computationally heavy and less suitable for implementation in conductance-based neurons and large networks of those. In this purely modelling study we develop a Markov-type kinetic model for all human voltage-gated sodium channels (VGSCs). The model framework is detailed, unifying (i.e., it accounts for all ion-channel isoforms) and computationally efficient (i.e. with a minimal set of states and transitions). The electrophysiological data to be modelled are gathered from previously published studies on whole-cell patch-clamp experiments in mammalian cell lines heterologously expressing the human VGSC subtypes (from NaV1.1 to NaV1.9). By adopting a minimum sequence of states, and using the same state diagram for all the distinct isoforms, the model ensures the lightest computational load when used in neuron models and neural networks of increasing complexity. The transitions between the states are described by original ordinary differential equations, which represent the rate of the state transitions as a function of voltage (i.e., membrane potential). The

  3. About energy transition. Questions and current debate. Les Cahiers de Global Chance No 35/36 - June/November 2014

    Colombier, Michel; Chancel, Lucas; Bullier, Adrien; Milin, Christophe; Ruedinger, Andreas; Chappoz, Loic; Dessus, Benjamin; Laponche, Bernard; Hermitte, M-A.; Jedliczka, Marc

    2014-06-01

    A first set of articles addresses and comments the issue of energy transition: transition in progress; alternate financing arrangements for building energetic renovation; the French debate on energy poverty in the light of European examples; how to learn from the present for a better preparation of the future for the European electricity market in front of energy transition; a focus on New-York State as an example of energy transition in progress in the USA. The second set of articles addresses nuclear issues: the citizen conference of the management of nuclear wastes within the Cigeo project; a critical discussion of the reaction of the ANDRA to this conference; the costs of life extension of nuclear reactors (comparison of investments according to different strategies - continuation, fleet reduction, phasing out nuclear, and assessment of the associated MWh economic costs). The third set of articles proposes a focus on methane: discussion of radiative forcing and Warming Global Potential of methane as they are mentioned and discussed in IPCC reports; evolution of methane emissions in Europe by different sectors, and challenges and costs of a programme of emission reduction in the different economic sectors

  4. Editorial Commentary: Graft Removal Versus Retention for Septic Arthritis After Anterior Cruciate Ligament Reconstruction: Accounting for Patient Preference Flips the Script on Current Practice.

    Cote, Mark P

    2018-03-01

    Septic arthritis is a rare but potentially devastating complication after anterior cruciate ligament (ACL) reconstruction. Studies examining surgical treatment options including graft retention and removal are largely inconclusive. Although the literature indicated that 43.8% of patients who have the graft removed later go on to have a revision ACL reconstruction compared with only 6.5% among those whose graft is retained, this expected-value decision analysis found removal to be the optimal treatment for patients with septic arthritis after ACL reconstruction. This is largely based on patient preference to avoid a late reoperation for residual knee infection. These findings support the concept of utility when considering treatment options for patients with a septic knee. For some, avoiding a late reoperation for a persistent infection is the most important factor and as such graft removal may be the most appropriate treatment to produce a positive outcome among these patients despite the fact that currently, an attempt at graft retention could represent the generally preferred treatment option among practicing surgeons. Copyright © 2017. Published by Elsevier Inc.

  5. Spectral dependence, efficiency and localization of non-inductive current drive via helicity injection by global Alfven waves in tokamak plasmas

    Komoshvili, K.; Cuperman, S.; Bruma, C. [Tel Aviv Univ. (Israel). Sackler Faculty of Exact Sciences

    1997-04-01

    A systematic study of non-inductive current drive via helicity injection by global Alfven eigenmode (GAE) waves is carried out. For illustration, the first radial mode of the discrete resonant GAE spectrum is considered. The following aspects are given special attention: spectral analysis, radial dependence and efficiency - all of these functions of the characteristics of the waves launched by an external, concentric antenna (i.e. wave frequency and poloidal and toroidal wavenumbers). The tokamak plasma is simulated by a current-carrying cylindrical plasma column surrounded by a helical sheet current and situated inside a perfectly conducting shell, with incorporation of equilibrium (simulated) toroidal field, magnetic shear and a relatively large poloidal magnetic field component. Within the framework of low-{beta} MHD model equations and for typical tokamak physical parameters, the following basic results are obtained: (1) in the range of poloidal wavenumbers -3{<=} m {<=} 3 and toroidal wavenumbers -20{<=} n {<=}20, resonant GAE peaks below the Alfven continuum are found; (2) the power absorption (P), current drive (I) and corresponding frequency of the GAE modes depend strongly on the sets of (m,n) values considered; (3) the `net` current drive is positive (i.e. flows in the direction of the equilibrium current j{sub 0z} for m = -1, -2, -3 and -20 {<=} n {<=} -1 as well as for m +1, +2, +3 and n > 10); (4) in the cases m = -1, -2, -3, the efficiency of current drive, I/P, increases with /m/ and I/n/; (5) the radial localization of the current drive in each of the cases considered is determined and tabulated. (Author).

  6. Spectral dependence, efficiency and localization of non-inductive current drive via helicity injection by global Alfven waves in tokamak plasmas

    Komoshvili, K.; Cuperman, S.; Bruma, C.

    1997-01-01

    A systematic study of non-inductive current drive via helicity injection by global Alfven eigenmode (GAE) waves is carried out. For illustration, the first radial mode of the discrete resonant GAE spectrum is considered. The following aspects are given special attention: spectral analysis, radial dependence and efficiency - all of these functions of the characteristics of the waves launched by an external, concentric antenna (i.e. wave frequency and poloidal and toroidal wavenumbers). The tokamak plasma is simulated by a current-carrying cylindrical plasma column surrounded by a helical sheet current and situated inside a perfectly conducting shell, with incorporation of equilibrium (simulated) toroidal field, magnetic shear and a relatively large poloidal magnetic field component. Within the framework of low-β MHD model equations and for typical tokamak physical parameters, the following basic results are obtained: (1) in the range of poloidal wavenumbers -3≤ m ≤ 3 and toroidal wavenumbers -20≤ n ≤20, resonant GAE peaks below the Alfven continuum are found; (2) the power absorption (P), current drive (I) and corresponding frequency of the GAE modes depend strongly on the sets of (m,n) values considered; (3) the 'net' current drive is positive (i.e. flows in the direction of the equilibrium current j 0z for m = -1, -2, -3 and -20 ≤ n ≤ -1 as well as for m +1, +2, +3 and n > 10; (4) in the cases m = -1, -2, -3, the efficiency of current drive, I/P, increases with /m/ and I/n/; (5) the radial localization of the current drive in each of the cases considered is determined and tabulated. (Author)

  7. "Permission to Speak": A Postcolonial View on Racialized Bodies and PE in the Current Context of Globalization.

    Azzarito, Laura

    2016-06-01

    The current neoliberal context of schools presents difficult challenges in addressing persistent issues of social inequalities. In this article, first, I argue that because of today's market-driven education, the rise of fitness testing in school physical education (PE) can be seriously detrimental to young people in general and to ethnic-minority young people's embodied identity in particular. Second, I explain how the racialization process circulated by the body-at-risk discourse, sustained by the media, and reproduced by high-stakes testing in PE forces ethnic-minority young people to construct their identities through White eyes, which alienates them from a consciousness of their own identity. Third, I explore the possible uses and pitfalls of Spivak's theoretical notion of "strategic essentialism" to put forward strategies to build a positive image of the "other" while attempting to avoid the erasure of difference. Fourth, I conclude the article by suggesting how Spivak's notion of strategic essentialism can be useful in rethinking current PE fitness practices.

  8. Global mental health and trauma exposure: the current evidence for the relationship between traumatic experiences and spirit possession.

    Hecker, Tobias; Braitmayer, Lars; van Duijl, Marjolein

    2015-01-01

    We present a literature review on trauma exposure and spirit possession in low- and middle-income countries (LMICs). Despite the World Health Organization's objective of culturally appropriate mental health care in the Mental Health Action Plan 2013-2020, and the recommendations of the Inter-Agency Standing Committee to consider local idioms of distress and to collaborate with local resources, this topic still receives very little attention. Pathological spirit possession is commonly defined as involuntary, uncontrollable, and occurring outside of ritual settings. It is often associated with stigmatization, suffering, and dysfunctional behavior. While spirit possession has been discussed as an idiom of distress in anthropological literature, recent quantitative studies have presented support for a strong relationship between traumatic experiences and pathological possession states. The aim of this review was to investigate this relationship systematically in LMICs, in view of the debate on how to address the mental health gap in LMICs. Twenty-one articles, published in peer-reviewed English-language journals between 1994 and 2013, were identified and analyzed with regard to prevalence of possessive trance disorders, patients' sociodemographic characteristics, and its relation to traumatic experiences. The review and analysis of 917 patients with symptoms of possessive trance disorders from 14 LMICs indicated that it is a phenomenon occurring worldwide and with global relevance. This literature review suggests a strong relationship between trauma exposure and spirit possession with high prevalence rates found especially in postwar areas in African countries. More attention for possessive trance disorders in mental health and psychosocial intervention programs in humanitarian emergency settings as well as in societies in transition in LMICs is needed and justified by the results of this systematic literature review.

  9. Global mental health and trauma exposure: the current evidence for the relationship between traumatic experiences and spirit possession

    Hecker, Tobias; Braitmayer, Lars; van Duijl, Marjolein

    2015-01-01

    Background We present a literature review on trauma exposure and spirit possession in low- and middle-income countries (LMICs). Despite the World Health Organization's objective of culturally appropriate mental health care in the Mental Health Action Plan 2013–2020, and the recommendations of the Inter-Agency Standing Committee to consider local idioms of distress and to collaborate with local resources, this topic still receives very little attention. Pathological spirit possession is commonly defined as involuntary, uncontrollable, and occurring outside of ritual settings. It is often associated with stigmatization, suffering, and dysfunctional behavior. While spirit possession has been discussed as an idiom of distress in anthropological literature, recent quantitative studies have presented support for a strong relationship between traumatic experiences and pathological possession states. Objective The aim of this review was to investigate this relationship systematically in LMICs, in view of the debate on how to address the mental health gap in LMICs. Methods Twenty-one articles, published in peer-reviewed English-language journals between 1994 and 2013, were identified and analyzed with regard to prevalence of possessive trance disorders, patients’ sociodemographic characteristics, and its relation to traumatic experiences. Results The review and analysis of 917 patients with symptoms of possessive trance disorders from 14 LMICs indicated that it is a phenomenon occurring worldwide and with global relevance. This literature review suggests a strong relationship between trauma exposure and spirit possession with high prevalence rates found especially in postwar areas in African countries. Conclusions More attention for possessive trance disorders in mental health and psychosocial intervention programs in humanitarian emergency settings as well as in societies in transition in LMICs is needed and justified by the results of this systematic literature review

  10. Global mental health and trauma exposure: the current evidence for the relationship between traumatic experiences and spirit possession

    Tobias Hecker

    2015-11-01

    Full Text Available Background: We present a literature review on trauma exposure and spirit possession in low- and middle-income countries (LMICs. Despite the World Health Organization's objective of culturally appropriate mental health care in the Mental Health Action Plan 2013–2020, and the recommendations of the Inter-Agency Standing Committee to consider local idioms of distress and to collaborate with local resources, this topic still receives very little attention. Pathological spirit possession is commonly defined as involuntary, uncontrollable, and occurring outside of ritual settings. It is often associated with stigmatization, suffering, and dysfunctional behavior. While spirit possession has been discussed as an idiom of distress in anthropological literature, recent quantitative studies have presented support for a strong relationship between traumatic experiences and pathological possession states. Objective: The aim of this review was to investigate this relationship systematically in LMICs, in view of the debate on how to address the mental health gap in LMICs. Methods: Twenty-one articles, published in peer-reviewed English-language journals between 1994 and 2013, were identified and analyzed with regard to prevalence of possessive trance disorders, patients’ sociodemographic characteristics, and its relation to traumatic experiences. Results: The review and analysis of 917 patients with symptoms of possessive trance disorders from 14 LMICs indicated that it is a phenomenon occurring worldwide and with global relevance. This literature review suggests a strong relationship between trauma exposure and spirit possession with high prevalence rates found especially in postwar areas in African countries. Conclusions: More attention for possessive trance disorders in mental health and psychosocial intervention programs in humanitarian emergency settings as well as in societies in transition in LMICs is needed and justified by the results of this

  11. Transcranial direct current stimulation (tDCS) reveals a dissociation between SNARC and MARC effects: Implication for the polarity correspondence account.

    Di Rosa, Elisa; Bardi, Lara; Umiltà, Carlo; Masina, Fabio; Forgione, Margherita; Mapelli, Daniela

    2017-08-01

    The concept of stimulus response compatibility (SRC) refers to the existence of a privileged association between a specific stimulus feature and a specific response feature. Two examples of SRC are the Spatial Numerical Association of Response Codes (SNARC) and the Markedness Association of Response Codes (MARC) effects. According to the polarity correspondence principle, these two SRC effects occur because of a match between the most salient dimensions of stimulus and response. Specifically, the SNARC effect would be caused by a match between right-sided responses and large numbers, while a match between right-sided responses and even numbers would give rise to the MARC effect. The aim of the present study was to test the validity of the polarity correspondence principle in explaining these two SRC effects. To this end, we applied transcranial direct current stimulation (tDCS) over left and right posterior parietal cortex (PPC), which is thought to be the neural basis of salience processing, during a parity judgement task. Results showed that cathodal tDCS over the PPC significantly reduced the MARC effect but did not affect the SNARC effect, suggesting a dissociation between the two effects. That is, the MARC would rely on a salience processing mechanism, whereas the SNARC would not. Despite this interpretation is in need of further experimental confirmations (i.e., testing different tasks or using different tDCS montages), our results suggest that the polarity correspondence principle can be a plausible explanation only for the MARC effect but not for the SNARC effect. Copyright © 2017 Elsevier Ltd. All rights reserved.

  12. International harmonization of accounting demands a new approach to accounting education

    Milana Otrusinová

    2013-01-01

    Full Text Available Accounting and financial reporting are valuable sources of information about the financial position and performance of a company. The development of the international capital market have brought needs for international, globally valid and acknowledged accounting norms. Currently, the IFRS are used in agreement with the European Commission directive for the elaboration of financial statements of companies which are issued by securities; the other entities continue using national generally accepted accounting principles (GAAP. As the number of companies which apply the GAAP is predominant, the basis of the education of future accounting professionals is formed. However, this situation has to be changed because of the potential expansion of harmonization into a further group of companies (small and medium sized entities and also because of the increasing international cooperation among companies. Accountants should gain knowledge about all concepts of accounting – specialization narrowed down to national GAAP is limiting, as has been confirmed by recruitment agencies. The aim of the paper is to analyse the needs of accounting education in the current situation in compliance with the development trends of this field.

  13. Sensitivity of the Humboldt current system to global warming: a downscaling experiment of the IPSL-CM4 model

    Echevin, Vincent [LOCEAN, Paris (France); Goubanova, Katerina; Dewitte, Boris [LEGOS, Toulouse (France); IMARPE, IGP, LEGOS, Lima (Peru); Belmadani, Ali [LOCEAN, Paris (France); LEGOS, Toulouse (France); University of Hawaii at Manoa, IPRC, International Pacific Research Center, SOEST, Honolulu, Hawaii (United States)

    2012-02-15

    The impact of climate warming on the seasonal variability of the Humboldt Current system ocean dynamics is investigated. The IPSL-CM4 large scale ocean circulation resulting from two contrasted climate scenarios, the so-called Preindustrial and quadrupling CO{sub 2}, are downscaled using an eddy-resolving regional ocean circulation model. The intense surface heating by the atmosphere in the quadrupling CO{sub 2} scenario leads to a strong increase of the surface density stratification, a thinner coastal jet, an enhanced Peru-Chile undercurrent, and an intensification of nearshore turbulence. Upwelling rates respond quasi-linearly to the change in wind stress associated with anthropogenic forcing, and show a moderate decrease in summer off Peru and a strong increase off Chile. Results from sensitivity experiments show that a 50% wind stress increase does not compensate for the surface warming resulting from heat flux forcing and that the associated mesoscale turbulence increase is a robust feature. (orig.)

  14. Analyzing the problems with the current adoption of IFRS in the companies among India, China, Germany, Russia and Kenya

    Robert Mosomi Ombati; Anita Shukla

    2018-01-01

    Accounting information provides past and current financial information of an economic unit for business managers, potential investors, and other interested parties. Internally generated accounting information helps business managers with planning, controlling, and making decisions referred to as managerial accounting information. However, if the companies, which have adopted International Financial Reporting Standards (IFRS) globally, cannot generate the same information then the accounting p...

  15. Payroll accounting

    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...

  16. Age differences in big five behavior averages and variabilities across the adult life span: moving beyond retrospective, global summary accounts of personality.

    Noftle, Erik E; Fleeson, William

    2010-03-01

    In 3 intensive cross-sectional studies, age differences in behavior averages and variabilities were examined. Three questions were posed: Does variability differ among age groups? Does the sizable variability in young adulthood persist throughout the life span? Do past conclusions about trait development, based on trait questionnaires, hold up when actual behavior is examined? Three groups participated: young adults (18-23 years), middle-aged adults (35-55 years), and older adults (65-81 years). In 2 experience-sampling studies, participants reported their current behavior multiple times per day for 1- or 2-week spans. In a 3rd study, participants interacted in standardized laboratory activities on 8 occasions. First, results revealed a sizable amount of intraindividual variability in behavior for all adult groups, with average within-person standard deviations ranging from about half a point to well over 1 point on 6-point scales. Second, older adults were most variable in Openness, whereas young adults were most variable in Agreeableness and Emotional Stability. Third, most specific patterns of maturation-related age differences in actual behavior were more greatly pronounced and differently patterned than those revealed by the trait questionnaire method. When participants interacted in standardized situations, personality differences between young adults and middle-aged adults were larger, and older adults exhibited a more positive personality profile than they exhibited in their everyday lives.

  17. Busuioceanu, S.: Corporal immobilization reassessment accountancy and tax alternatives

    Busuioceanu, S.

    2012-01-01

    Full Text Available The economic phenomena and process like the market evolution, the inflation and globalization have also triggered in accountancy the evolution from historical cost system to current cost. The corporal immobilization reassessment at the level of current cost must represent the real motivation to contribute to a truthful image of the patrimony and not a method of depreciating tax costs of economic operators.

  18. Haematopoietic stem cell transplantation as first-line treatment in myeloma: a global perspective of current concepts and future possibilities

    Catriona Elizabeth Mactier

    2012-10-01

    Full Text Available Stem cell transplantation forms an integral part of the treatment for multiple myeloma. This paper reviews the current role of transplantation and the progress that has been made in order to optimize the success of this therapy. Effective induction chemotherapy is important and a combination regimen incorporating the novel agent bortezomib is now favorable. Adequate induction is a crucial adjunct to stem cell transplantation and in some cases may potentially postpone the need for transplant. Different conditioning agents prior to transplantation have been explored: high-dose melphalan is most commonly used and bortezomib is a promising additional agent. There is no well-defined superior transplantation protocol but single or tandem autologous stem cell transplantations are those most commonly used, with allogeneic transplantation only used in clinical trials. The appropriate timing of transplantation in the treatment plan is a matter of debate. Consolidation and maintenance chemotherapies, particularly thalidomide and bortezomib, aim to improve and prolong disease response to transplantation and delay recurrence. Prognostic factors for the outcome of stem cell transplant in myeloma have been highlighted. Despite good responses to chemotherapy and transplantation, the problem of disease recurrence persists. Thus, there is still much room for improvement. Treatments which harness the graft-versus-myeloma effect may offer a potential cure for this disease. Trials of novel agents are underway, including targeted therapies for specific antigens such as vaccines and monoclonal antibodies.

  19. Current problems of the Bulgarian energy industry against the background of global short-term energy demand

    Batov, S.

    1999-01-01

    The energy demand during the next century due first of all to the expected growth of population necessitates more efficient technologies and huge investments. The production of nuclear energy requires higher safety as well as reduction of costs. A new form of partnership between the developed and developing countries is needed for transferring capital and technologies at special framework terms in order to avoid errors in the process of transition. The Energy Forum'99 highlights the current problems of Bulgarian energy branch and the projects for its future including better utilization of the existing energy resources, for development of new or renewable energy sources, not well utilized at present, and to harmonize the sector with better environmental protection. The most important problems discussed are: 1. Structure and restructuring strategy of the energy sector. Prices and tariffs. Privatization aspects. Construction of new replacement generating capacities; 2. Thermal power plants; 3. Nuclear power plants; 4. District heating and natural gas supply; 5. Efficient energy utilization; 6. Renewable energy sources; 7. Environmental protection and 8. Education

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

    CARAIMAN ADRIAN-COSMIN

    2015-03-01

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

  1. Current Tobacco Smoking and Desire to Quit Smoking Among Students Aged 13-15 Years - Global Youth Tobacco Survey, 61 Countries, 2012-2015.

    Arrazola, René A; Ahluwalia, Indu B; Pun, Eugene; Garcia de Quevedo, Isabel; Babb, Stephen; Armour, Brian S

    2017-05-26

    Tobacco use is the world's leading cause of preventable morbidity and mortality, resulting in nearly 6 million deaths each year (1). Smoked tobacco products, such as cigarettes and cigars, are the most common form of tobacco consumed worldwide (2), and most tobacco smokers begin smoking during adolescence (3). The health benefits of quitting are greater for persons who stop smoking at earlier ages; however, quitting smoking at any age has health benefits (4). CDC used the Global Youth Tobacco Survey (GYTS) data from 61 countries across the six World Health Organization (WHO) regions from 2012 to 2015 to examine the prevalence of current tobacco smoking and desire to quit smoking among students aged 13-15 years. Across all 61 countries, the median current tobacco smoking prevalence among students aged 13-15 years was 10.7% (range = 1.7%, Sri Lanka to 35.0%, Timor-Leste). By sex, the median current tobacco smoking prevalence was 14.6% among males (range = 2.9%, Tajikistan to 61.4%, Timor-Leste) and 7.5% among females (range = 1.6%, Tajikistan to 29.0%, Bulgaria). In the majority of countries assessed, the proportion of current tobacco smokers who desired to quit smoking exceeded 50%. These findings could be used by country level tobacco control programs to inform strategies to prevent and reduce youth tobacco use (1,4).

  2. An Accounting International Experience Course

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

    2010-01-01

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

  3. Awareness and Current Use of Electronic Cigarettes in Indonesia, Malaysia, Qatar, and Greece: Findings From 2011–2013 Global Adult Tobacco Surveys

    Palipudi, Krishna Mohan; Mbulo, Lazarous; Morton, Jeremy; Mbulo, Lazarous; Bunnell, Rebecca; Blutcher-Nelson, Glenda; Kosen, Soewarta; Tee, Guat Hiong; Abdalla, Amani Mohamed Elkhatim; Al Mutawa, Kholood Ateeq; Barbouni, Anastasia; Antoniadou, Eleni; Fouad, Heba; Khoury, Rula N.; Rarick, James; Sinha, Dhirendra N.; Asma, Samira

    2016-01-01

    Introduction Increases in electronic cigarette (e-cigarette) awareness and current use have been documented in high income countries but less is known about middle and low income countries. Methods Nationally representative household survey data from the first four Global Adult Tobacco Surveys to assess e-cigarettes were analyzed, including Indonesia (2011), Malaysia (2011), Qatar (2013), and Greece (2013). Correlates of e-cigarette awareness and current use were calculated. Sample sizes for Greece and Qatar allowed for further analysis of e-cigarette users. Results Awareness of e-cigarettes was 10.9% in Indonesia, 21.0% in Malaysia, 49.0% in Qatar, and 88.5% in Greece. In all four countries, awareness was higher among male, younger, more educated, and wealthier respondents. Current e-cigarette use among those aware of e-cigarettes was 3.9% in Malaysia, 2.5% in Indonesia, 2.2% in Greece and 1.8% in Qatar. Across these four countries, an estimated 818 500 people are currently using e-cigarettes. Among current e-cigarette users, 64.4% in Greece and 84.1% in Qatar also smoked cigarettes, and, 10.6% in Greece and 6.0% in Qatar were never-smokers. Conclusions E-cigarette awareness and use was evident in all four countries. Ongoing surveillance and monitoring of awareness and use of e-cigarettes in these and other countries could help inform tobacco control policies and public health interventions. Future surveillance should monitor use of e-cigarettes among current smokers and uptake among never-smokers and relapsing former smokers. PMID:25895951

  4. Awareness and Current Use of Electronic Cigarettes in Indonesia, Malaysia, Qatar, and Greece: Findings From 2011-2013 Global Adult Tobacco Surveys.

    Palipudi, Krishna Mohan; Mbulo, Lazarous; Morton, Jeremy; Mbulo, Lazarous; Bunnell, Rebecca; Blutcher-Nelson, Glenda; Kosen, Soewarta; Tee, Guat Hiong; Abdalla, Amani Mohamed Elkhatim; Mutawa, Kholood Ateeq Al; Barbouni, Anastasia; Antoniadou, Eleni; Fouad, Heba; Khoury, Rula N; Rarick, James; Sinha, Dhirendra N; Asma, Samira

    2016-04-01

    Increases in electronic cigarette (e-cigarette) awareness and current use have been documented in high income countries but less is known about middle and low income countries. Nationally representative household survey data from the first four Global Adult Tobacco Surveys to assess e-cigarettes were analyzed, including Indonesia (2011), Malaysia (2011), Qatar (2013), and Greece (2013). Correlates of e-cigarette awareness and current use were calculated. Sample sizes for Greece and Qatar allowed for further analysis of e-cigarette users. Awareness of e-cigarettes was 10.9% in Indonesia, 21.0% in Malaysia, 49.0% in Qatar, and 88.5% in Greece. In all four countries, awareness was higher among male, younger, more educated, and wealthier respondents. Current e-cigarette use among those aware of e-cigarettes was 3.9% in Malaysia, 2.5% in Indonesia, 2.2% in Greece and 1.8% in Qatar. Across these four countries, an estimated 818 500 people are currently using e-cigarettes. Among current e-cigarette users, 64.4% in Greece and 84.1% in Qatar also smoked cigarettes, and, 10.6% in Greece and 6.0% in Qatar were never-smokers. E-cigarette awareness and use was evident in all four countries. Ongoing surveillance and monitoring of awareness and use of e-cigarettes in these and other countries could help inform tobacco control policies and public health interventions. Future surveillance should monitor use of e-cigarettes among current smokers and uptake among never-smokers and relapsing former smokers. © The Author 2015. Published by Oxford University Press on behalf of the Society for Research on Nicotine and Tobacco. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

  5. 试论现行财务会计与报表的缺陷及改进--从企业会计准则(基本准则)的缺陷谈起%On the Defects and Improvement of Current Financial Accounting and Reporting---from the defects of the enterprise accounting standards (basic standards)

    曹苏铁

    2016-01-01

    China's current enterprise accounting standards - Basic Standards in accounting and accounting elements of the division, the statement of accounting measurement, as well as the understanding and use of the accrual basis, all exist obvious defects. This paper analyzes the defects of the above mentioned defects, and puts forward care his own opinion 1. Do not put“sustainable management”set a foundation for enterprise accounting; 2. The profit should not be included in the accounting elements as the basic classification of accounting; 3. Enterprises in the initial measurement of the accounting elements shall, in general, use the fair value, and surviving measurement is usually follow the historical cost principle; 4. Responsibilities occurred receipt and payment system and implementation system is not “either/or” antagonistic relationship; 5. The traditional income statement can be adapted as income and expenditure.%我国现行企业会计准则—基本准则在会计假设和会计要素划分,对会计计量的表述,以及对权责发生制的理解与运用方面存在着明显的缺陷.本文逐一分析了上述缺陷条款的不妥当之处,并提出了自己的见解:1.不能把“持续经营”设定为企业会计核算的基础;2.利润不应当作为会计的基本分类列入会计要素;3.企业在对会计要素进行初始计量时一般采用公允价值,而存续计量则通常遵照历史成本原则;4.权责发生制与收付实现制不是“非此即彼”的对立关系;5.传统利润表可以改编为新的收入支出表.

  6. Infrastrukturel Accountability

    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....

  7. Correlates of current cigarette smoking among school-going adolescents in Punjab, India: results from the Global Youth Tobacco Survey 2003.

    Siziya, Seter; Muula, Adamson S; Rudatsikira, Emmanuel

    2008-01-14

    Smoking is a leading cause of morbidity and mortality globally. There is therefore need to identify relevant factors associated with smoking among adolescents in order to better tailor public health interventions aimed at preventing smoking. We used data from the Global Youth Tobacco Survey (GYTS) conducted in 2003 in Punjab, India, on 2014 adolescents of whom 58.9% were males. We conducted a weighted logistic regression analysis, adjusting for age and sex, to determine associations between predictor variables and current tobacco smoking status. A total of 2014 adolescents participated in the survey in 2003, and of these 58.9% were males. Male respondents tended to be older than females (21.2% of males, and 13.1% of females were of age 16 years or above). The percent of males and females in the other age groups were: 23.0% and 28.6% for pocket money; adolescents who had parents who smoked, chewed or applied tobacco; adolescents who said that boys or girls who smoke or chew tobacco have more friends; adolescents who said that smoking or chewing tobacco makes boys look less attractive; adolescents who said that there is no difference in weight between smokers and non-smokers; adolescents who said that smoking makes one gain weight; and adolescents who had most or all of their closest friends who smoked. The factors that were negatively associated with smoking were: adolescents who said that boys or girls who smoke or chew tobacco have less number of friends; adolescents who said that girls who smoke or chew tobacco are less attractive; and adolescents who had some of their closest friends who smoked. The observed associations between current smoking on one hand and peer smoking, and perception that boys who smoke are less attractive on the other, deserve further studies. The factors reported in the current study should be considered in the design of public health interventions aimed to reduce adolescent cigarette smoking.

  8. Currency Manipulation versus Current Account Manipulation

    Junning Cai

    2005-01-01

    It is said that a country’s currency peg can become currency manipulation representing protracted government intervention in the foreign exchange market that gives it unfair competitive advantage in international trade yet prevents effective balance of payments in its trade partners. Regarding this widespread fallacy, this paper explains why currency peg is not currency manipulation even when it keeps a country’s currency undervalued. We clarify that 1) government is inherently a major player...

  9. Upper ocean currents and sea surface temperatures (SST) from Satellite-tracked drifting buoys (drifters) as part of the Global Drifter Program for Hawaii region 1980/02/01 - 2009/03/31 (NODC Accession 0063296)

    National Oceanic and Atmospheric Administration, Department of Commerce — Satellite-tracked drifting buoys ("drifters") collect measurements of upper ocean currents and sea surface temperatures (SST) around the world as part of the Global...

  10. Energy accountancy

    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.)

  11. Design Accountability

    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...

  12. Bird Species and Climate Change. The Global Status Report. A synthesis of current scientific understanding of anthropogenic climate change impacts on global bird species now, and projected future effects

    Wormworth, J.; Mallon, K.

    2006-01-01

    The results of a global analysis of current and future impacts of climate change on birds are presented. The report reviews more than 200 research reports to assemble a clear and consistent picture of climatic risk to this important animal group, illustrated with numerous examples and case studies. It is found that: climate change now affects bird species' behaviour, ranges and population dynamics; some bird species are already experiencing strong negative impacts from climate change; and in future, subject to greenhouse gas emissions levels and climatic response, climate change will put large numbers of bird species at risk of extinction, with estimates of extinction rates varying from 2 to 72%, depending on the region, climate scenario and potential for birds to shift to new habitat

  13. Bird Species and Climate Change. The Global Status Report. A synthesis of current scientific understanding of anthropogenic climate change impacts on global bird species now, and projected future effects

    Wormworth, J.; Mallon, K. [Climate Risk Pty Limited, Fairlight (Australia)

    2006-07-01

    The results of a global analysis of current and future impacts of climate change on birds are presented. The report reviews more than 200 research reports to assemble a clear and consistent picture of climatic risk to this important animal group, illustrated with numerous examples and case studies. It is found that: climate change now affects bird species' behaviour, ranges and population dynamics; some bird species are already experiencing strong negative impacts from climate change; and in future, subject to greenhouse gas emissions levels and climatic response, climate change will put large numbers of bird species at risk of extinction, with estimates of extinction rates varying from 2 to 72%, depending on the region, climate scenario and potential for birds to shift to new habitat.

  14. Chrono-nutrition: a review of current evidence from observational studies on global trends in time-of-day of energy intake and its association with obesity.

    Almoosawi, S; Vingeliene, S; Karagounis, L G; Pot, G K

    2016-11-01

    The importance of the circadian rhythm in regulating human food intake behaviour and metabolism has long been recognised. However, little is known as to how energy intake is distributed over the day in existing populations, and its potential association with obesity. The present review describes global trends in time-of-day of energy intake in the general population based on data from cross-sectional surveys and longitudinal cohorts. Evidence of the association between time-of-day of energy intake and obesity is also summarised. Overall, there were a limited number of cross-sectional surveys and longitudinal cohorts that provided data on time-of-day of energy intake. In the identified studies, a wide variation in time-of-day of energy intake was observed, with patterns of energy distribution varying greatly by country and geographical area. In relation to obesity, eight cross-sectional surveys and two longitudinal cohorts were identified. The association between time-of-day of energy intake and obesity varied widely, with several studies reporting a positive link between evening energy intake and obesity. In conclusion, the current review summarises global trends in time-of-day of energy intake. The large variations across countries and global regions could have important implications to health, emphasising the need to understand the socio-environmental factors guiding such differences in eating patterns. Evidence of the association between time-of-day of energy intake and BMI also varied. Further larger scale collaborations between various countries and regions are needed to sum data from existing surveys and cohorts, and guide our understanding of the role of chrono-nutrition in health.

  15. A Brave New World: Imagining Faculty Development in the Global Era

    VanZanten, Susan

    2015-01-01

    What might globalization and the demographic shift in Christianity mean for faculty development programs? What faculty members need most is the ability to imagine globalization as Christians. This article surveys and critiques the most powerful and persistent accounts in the current contest of narratives within the field of global education. These…

  16. Globalization and Science Education

    Bencze, J. Lawrence; Carter, Lyn; Chiu, Mei-Hung; Duit, Reinders; Martin, Sonya; Siry, Christina; Krajcik, Joseph; Shin, Namsoo; Choi, Kyunghee; Lee, Hyunju; Kim, Sung-Won

    2013-06-01

    Processes of globalization have played a major role in economic and cultural change worldwide. More recently, there is a growing literature on rethinking science education research and development from the perspective of globalization. This paper provides a critical overview of the state and future development of science education research from the perspective of globalization. Two facets are given major attention. First, the further development of science education as an international research domain is critically analyzed. It seems that there is a predominance of researchers stemming from countries in which English is the native language or at least a major working language. Second, the significance of rethinking the currently dominant variants of science instruction from the perspectives of economic and cultural globalization is given major attention. On the one hand, it is argued that processes concerning globalization of science education as a research domain need to take into account the richness of the different cultures of science education around the world. At the same time, it is essential to develop ways of science instruction that make students aware of the various advantages, challenges and problems of international economic and cultural globalization.

  17. Global patterns and controls of soil organic carbon dynamics as simulated by multiple terrestrial biosphere models: Current status and future directions.

    Tian, Hanqin; Lu, Chaoqun; Yang, Jia; Banger, Kamaljit; Huntzinger, Deborah N; Schwalm, Christopher R; Michalak, Anna M; Cook, Robert; Ciais, Philippe; Hayes, Daniel; Huang, Maoyi; Ito, Akihiko; Jain, Atul K; Lei, Huimin; Mao, Jiafu; Pan, Shufen; Post, Wilfred M; Peng, Shushi; Poulter, Benjamin; Ren, Wei; Ricciuto, Daniel; Schaefer, Kevin; Shi, Xiaoying; Tao, Bo; Wang, Weile; Wei, Yaxing; Yang, Qichun; Zhang, Bowen; Zeng, Ning

    2015-06-01

    Soil is the largest organic carbon (C) pool of terrestrial ecosystems, and C loss from soil accounts for a large proportion of land-atmosphere C exchange. Therefore, a small change in soil organic C (SOC) can affect atmospheric carbon dioxide (CO 2 ) concentration and climate change. In the past decades, a wide variety of studies have been conducted to quantify global SOC stocks and soil C exchange with the atmosphere through site measurements, inventories, and empirical/process-based modeling. However, these estimates are highly uncertain, and identifying major driving forces controlling soil C dynamics remains a key research challenge. This study has compiled century-long (1901-2010) estimates of SOC storage and heterotrophic respiration (Rh) from 10 terrestrial biosphere models (TBMs) in the Multi-scale Synthesis and Terrestrial Model Intercomparison Project and two observation-based data sets. The 10 TBM ensemble shows that global SOC estimate ranges from 425 to 2111 Pg C (1 Pg = 10 15  g) with a median value of 1158 Pg C in 2010. The models estimate a broad range of Rh from 35 to 69 Pg C yr -1 with a median value of 51 Pg C yr -1 during 2001-2010. The largest uncertainty in SOC stocks exists in the 40-65°N latitude whereas the largest cross-model divergence in Rh are in the tropics. The modeled SOC change during 1901-2010 ranges from -70 Pg C to 86 Pg C, but in some models the SOC change has a different sign from the change of total C stock, implying very different contribution of vegetation and soil pools in determining the terrestrial C budget among models. The model ensemble-estimated mean residence time of SOC shows a reduction of 3.4 years over the past century, which accelerate C cycling through the land biosphere. All the models agreed that climate and land use changes decreased SOC stocks, while elevated atmospheric CO 2 and nitrogen deposition over intact ecosystems increased SOC stocks-even though the responses varied

  18. Thinking globally, acting locally: Women activists’ accounts

    Alldred Pam

    2003-01-01

    Full Text Available This paper intends to describe the range of forms women’s resistance to globalisation takes, emphasising diverse strategies from everyday acts, the development of practical alternative resources, organising in women’s groups or trades unions, mass demonstrations and symbolic defiance. Recognising that it is the women of the South, in particular, who bear the brunt of the impact of neoliberal ‘free market’ economic policies, it hoped to be sensitive to the struggles for survival that might frame the urgency of resistance amongst women of the South, and make links with some of the strategies of activist women in the more privileged North.

  19. Gendering Globalization

    Siim, Birte

    2009-01-01

    The current global financial situation bluntly and brutally brings home the fact that the global and local are closely connected in times of opportunity as well as crises. The articles in this issue of Asia Insights are about ontra-action between Asia, particularly China, and the Nordic countries...

  20. The carbon footprint of global tourism

    Lenzen, Manfred; Sun, Ya-Yen; Faturay, Futu; Ting, Yuan-Peng; Geschke, Arne; Malik, Arunima

    2018-06-01

    Tourism contributes significantly to global gross domestic product, and is forecast to grow at an annual 4%, thus outpacing many other economic sectors. However, global carbon emissions related to tourism are currently not well quantified. Here, we quantify tourism-related global carbon flows between 160 countries, and their carbon footprints under origin and destination accounting perspectives. We find that, between 2009 and 2013, tourism's global carbon footprint has increased from 3.9 to 4.5 GtCO2e, four times more than previously estimated, accounting for about 8% of global greenhouse gas emissions. Transport, shopping and food are significant contributors. The majority of this footprint is exerted by and in high-income countries. The rapid increase in tourism demand is effectively outstripping the decarbonization of tourism-related technology. We project that, due to its high carbon intensity and continuing growth, tourism will constitute a growing part of the world's greenhouse gas emissions.

  1. A critical consideration of ethical foundations for the accounting profession

    Pieter Buys

    2012-11-01

    Full Text Available When considering some of the key reasons for the desperate state of the current global economic environment, it is difficult to deny accounting’s role therein. Although accounting institutes require adherence to codes of conduct, the question remains as to what happened to the stewardship function of the accounting profession. This article has critically reflected on the question, ‘What constitutes an ethical accounting profession’? The key principles within many institutes’ codes of conduct, such as competency, integrity, objectivity and confidentiality, have been considered against the background of utilitarianism, formalism and virtue ethics as foundational ethical theories. This article has concluded that although these principles aim to provide a framework for ethical accounting conduct, individual subjectivity on the part of the accountant will play a role in how these ethical principles become ethical practices.

  2. Current manufactured cigarette smoking and roll-your-own cigarette smoking in Thailand: findings from the 2009 Global Adult Tobacco Survey.

    Benjakul, Sarunya; Termsirikulchai, Lakkhana; Hsia, Jason; Kengganpanich, Mondha; Puckcharern, Hataichanok; Touchchai, Chitrlada; Lohtongmongkol, Areerat; Andes, Linda; Asma, Samira

    2013-03-27

    Current smoking prevalence in Thailand decreased from 1991 to 2004 and since that time the prevalence has remained flat. It has been suggested that one of the reasons that the prevalence of current smoking in Thailand has stopped decreasing is due to the use of RYO cigarettes. The aim of this study was to examine characteristics of users of manufactured and RYO cigarettes and dual users in Thailand, in order to determine whether there are differences in the characteristics of users of the different products. The 2009 Global Adult Tobacco Survey (GATS Thailand) provides detailed information on current smoking patterns. GATS Thailand used a nationally and regionally representative probability sample of 20,566 adults (ages 15 years and above) who were chosen through stratified three-stage cluster sampling and then interviewed face-to-face. The prevalence of current smoking among Thai adults was 45.6% for men and 3.1% for women. In all, 18.4% of men and 1.0% of women were current users of manufactured cigarettes only, while 15.8% of men and 1.7% of women were current users of RYO cigarettes only. 11.2% of men and 0.1% of women used both RYO and manufactured cigarettes. Users of manufactured cigarettes were younger and users of RYO were older. RYO smokers were more likely to live in rural areas. Smokers of manufactured cigarettes appeared to be more knowledgeable about the health risks of tobacco use. However, the difference was confounded with age and education; when demographic variables were controlled, the knowledge differences no longer remained. Smokers of manufactured cigarettes were more likely than dual users and those who used only RYO to report that they were planning on quitting in the next month. Users of RYO only appeared to be more addicted than the other two groups as measured by time to first cigarette. There appears to be a need for product targeted cessation and prevention efforts that are directed toward specific population subgroups in Thailand and

  3. INTRODUCING IFRS IN INTRODUCTORY FINANCIAL ACCOUNTING COURSES

    Katherine Kinkela; Peter Harris; John Malindredos

    2010-01-01

    With the possibility that International Financial Reporting Standards (IFRS)may replace or may change substantially the US Generally Accepted Accounting Principles (GAAP) standards currently in place within the next decade, there is a question for accounting educators about how much of the current accounting curriculum should be devoted to IFRS. This is especially critical in the first levels of accounting, where the fundamentals of accounting are learned. While the major accounting firms are...

  4. Accounting for the environment.

    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.

  5. What is Driving Global Imbalances? The Global Savings Glut Hypothesis Reexamined

    Jai-Won Ryou

    2009-12-01

    Full Text Available In the middle of the global financial crisis, global imbalances seem to have been resolved to some extent, but it remains to be seen whether these imbalances will emerge again along with economic recovery. In order to cope with this global issue, we need to clarify what caused global imbalances in the first place. This paper aims to evaluate the relative importance of the "global savings glut" to the U.S. external imbalances. Drawing on the portfolio balance model, we analyze how the process of interaction between the U.S. current account deficit, capital inflows, and the U.S. dollar exchange rate is linked to domestic and external factors. Our empirical analysis shows that the U.S. current account deficit maintained since the early 1990s is mainly driven by the domestic factors, such as a decrease in the U.S. national savings and an increase in money supply growth. The size of the negative effect of a "global savings glut" measured by an increase in the East Asian countries' national savings (i.e. China, Japan and Korea on the U.S. current account seems to be exaggerated. Meanwhile, current account does not appear to be sensitive to changes in the exchange rate. This finding implies that the rectification of global imbalances is hardly possible to achieve by means of depreciating the U.S. dollar alone while leaving the structural factors unchanged. In order to achieve global rebalancing, the U.S. should increase its savings rate, reduce fiscal deficit, and tighten its money supply. While an increase in the domestic demand in the surplus countries such as China and Japan may be helpful in rectifying global imbalances, it appears to be insufficient per se.

  6. A contabilidade da gestão ambiental e sua dimensão para a transparência empresarial: estudo de caso de quatro empresas brasileiras com atuação global Environmental management accounting and its dimension in business transparency: case study of four Brazilian firms with global activity

    João Eduardo Prudêncio Tinoco

    2006-12-01

    Full Text Available Este artigo, com base nos casos de quatro empresas brasileiras com atuação global, aborda a contabilidade da gestão ambiental, em estudo exploratório que permitiu identificar a preocupação com a sustentabilidade econômica e o desenvolvimento social, bem como a importância do tema para a pesquisa acadêmica e para o apoio às decisões gerenciais e seu papel efetivo na comunicação das ações empresariais, em um passo à frente dos ditames legais.This article, based on four Brazilian firms with global action, addresses environmental management accounting. An exploratory study identifies the firms' concerns with economic sustainability and social development, as well as the subject's relevancy not only for further academic research, but also in supporting managerial decisions. The study shows effective role of environmental management accounting in communicating the firms' actions, a step ahead of legal constraints.

  7. Social accounting in Albania

    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.

  8. 24 CFR 3500.17 - Escrow accounts.

    2010-04-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time...). Deficiency is the amount of a negative balance in an escrow account. As noted in § 3500.17(f), if a servicer... escrow account. Escrow account means any account that a servicer establishes or controls on behalf of a...

  9. Hurdles to the global antipolio campaign in Pakistan: an outline of the current status and future prospects to achieve a polio free world.

    Khan, Tariq; Qazi, Javaria

    2013-08-01

    The Global Polio Eradication Initiative to eradicate polio completely by the year 2000 has been successful, except for three endemic and some non-endemic countries. Pakistan, one of the three endemic polio reservoirs, is posing a serious threat to the success of the initiative. Currently, the expanded programme on immunisation has been geared to win the race over polio virus in Pakistan. After the remarkable decrease in polio cases from 198 in 2011 to only 58 in 2012, Pakistan seemed to be at the verge of success. However, hurdles continue to retard the campaign. The war against terrorism, misconceptions about polio vaccine, religious misinterpretations, frustration among vaccinators, lack of awareness, social considerations, natural calamities, inaccessibility, and inefficient vaccines and so on are continually rupturing the foundations of the worldwide initiative in the country. Weak health management is found at the hub of majority of the challenges. Stricter policies, well managed and supervised plans and strategic actions, risk analysis and enhanced communication may help giving the final punch to polio virus in the country. Analysis suggested that there is some literature available on the challenges to polio elimination, yet there is not a single publication up to date that considers all the possible hurdles in a single manuscript. This paper sorts out the breaches that hamper the goal of eliminating polio from Pakistan. We have evaluated all the possible barriers and explained them with a perspective that will help develop area specific strategies against polio virus and thus eradicate polio virus from the world.

  10. Accounting for Investement Property Under Romanian Accounting System

    Sava Raluca

    2015-01-01

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

  11. Current Cigarette Smoking, Access, and Purchases from Retail Outlets Among Students Aged 13-15 Years - Global Youth Tobacco Survey, 45 Countries, 2013 and 2014.

    D'Angelo, Denise; Ahluwalia, Indu B; Pun, Eugene; Yin, Shaoman; Palipudi, Krishna; Mbulo, Lazarous

    2016-09-02

    Tobacco use is a leading preventable cause of morbidity and mortality, with nearly 6 million deaths caused by tobacco use worldwide every year (1). Cigarette smoking is the most common form of tobacco use in most countries, and the majority of adult smokers initiate smoking before age 18 years (2,3). Limiting access to cigarettes among youths is an effective strategy to curb the tobacco epidemic by preventing smoking initiation and reducing the number of new smokers (3,4). CDC used the Global Youth Tobacco Survey (GYTS) data from 45 countries to examine the prevalence of current cigarette smoking, purchase of cigarettes from retail outlets, and type of cigarette purchases made among school students aged 13-15 years. The results are presented by the six World Health Organization (WHO) regions: African Region (AFR); Eastern Mediterranean Region (EMR); European Region (EUR); Region of the Americas (AMR); South-East Asian Region (SEAR); and Western Pacific Region (WPR). Across all 45 countries, the median overall current cigarette smoking prevalence among students aged 13-15 years was 6.8% (range = 1.7% [Kazakhstan]-28.9% [Timor-Leste]); the median prevalence among boys was 9.7% (2.0% [Kazakhstan]-53.5% [Timor-Leste]), and among girls was 3.5% (0.0% [Bangladesh]-26.3% [Italy]). The proportion of current cigarette smokers aged 13-15 years who reported purchasing cigarettes from a retail outlet such as a store, street vendor, or kiosk during the past 30 days ranged from 14.9% [Latvia] to 95.1% [Montenegro], and in approximately half the countries, exceeded 50%. In the majority of countries assessed in AFR and SEAR, approximately 40% of cigarette smokers aged 13-15 years reported purchasing individual cigarettes. Approximately half of smokers in all but one country assessed in EUR reported purchasing cigarettes in packs. These findings could be used by countries to inform tobacco control strategies in the retail environment to reduce and prevent marketing and sales of

  12. The cultural space between accounts & abilities

    Fitriasari, Dewi; Kampf, Constance

    Relations between global accounting standards and local accountability practices in Indonesia, a country with a rich history influenced by both the East and West, are examined from a cultural perspective.  Key constructs include Swidler's notions of settled and unsettled cultures and the notion...... of open cultural systems to explain the resources available for accounting practices in Indonesia. We examine the Global Reporting Initiative and International Accounting Standards Board websites as examples of unsettled cultures--looking at their ideologies expressed via the Internet, comparing studies...... of emerging economies. The characteristics specific to Indonesia open up further possibilities for understanding the role of diversity in accountability practices for emerging economies...

  13. Assessment of Current Estimates of Global and Regional Mean Sea Level from the TOPEX/Poseidon, Jason-1, and OSTM 17-Year Record

    Beckley, Brian D.; Ray, Richard D.; Lemoine, Frank G.; Zelensky, N. P.; Holmes, S. A.; Desal, Shailen D.; Brown, Shannon; Mitchum, G. T.; Jacob, Samuel; Luthcke, Scott B.

    2010-01-01

    The science value of satellite altimeter observations has grown dramatically over time as enabling models and technologies have increased the value of data acquired on both past and present missions. With the prospect of an observational time series extending into several decades from TOPEX/Poseidon through Jason-1 and the Ocean Surface Topography Mission (OSTM), and further in time with a future set of operational altimeters, researchers are pushing the bounds of current technology and modeling capability in order to monitor global sea level rate at an accuracy of a few tenths of a mm/yr. The measurement of mean sea-level change from satellite altimetry requires an extreme stability of the altimeter measurement system since the signal being measured is at the level of a few mm/yr. This means that the orbit and reference frame within which the altimeter measurements are situated, and the associated altimeter corrections, must be stable and accurate enough to permit a robust MSL estimate. Foremost, orbit quality and consistency are critical to satellite altimeter measurement accuracy. The orbit defines the altimeter reference frame, and orbit error directly affects the altimeter measurement. Orbit error remains a major component in the error budget of all past and present altimeter missions. For example, inconsistencies in the International Terrestrial Reference Frame (ITRF) used to produce the precision orbits at different times cause systematic inconsistencies to appear in the multimission time-frame between TOPEX and Jason-1, and can affect the intermission calibration of these data. In an effort to adhere to cross mission consistency, we have generated the full time series of orbits for TOPEX/Poseidon (TP), Jason-1, and OSTM based on recent improvements in the satellite force models, reference systems, and modeling strategies. The recent release of the entire revised Jason-1 Geophysical Data Records, and recalibration of the microwave radiometer correction also

  14. Global Mindsets

    Global Mindsets: Exploration and Perspectives seeks to tackle a topic that is relatively new in research and practice, and is considered by many to be critical for firms seeking to conduct global business. It argues that multiple mindsets exist (across and within organizations), that they operate...... in a global context, and that they are dynamic and undergo change and action. Part of the mindset(s) may depend upon place, situation and context where individuals and organizations operate. The book will examine the notion of "mindset" is situational and dynamic, especially in a global setting, why...... it is important for future scholars and managers and how it could be conceptualized. Global Mindsets: Exploration and Perspectives is split into two major sections; the first examines where the literature currently is with respect to the knowledge in the field and what conceptual frameworks guide the thinking...

  15. An Assessment of the Current US Radiation Oncology Workforce: Methodology and Global Results of the American Society for Radiation Oncology 2012 Workforce Study

    Vichare, Anushree; Washington, Raynard; Patton, Caroline; Arnone, Anna [ASTRO, Fairfax, Virginia (United States); Olsen, Christine [Massachusetts General Hospital, Boston, Massachusetts, (United States); Fung, Claire Y. [Commonwealth Newburyport Cancer Center, Newburyport, Massachusetts (United States); Hopkins, Shane [William R. Bliss Cancer Center, Ames, Iowa (United States); Pohar, Surjeet, E-mail: spohar@netzero.net [Indiana University Health Cancer Center East, Indiana University, Indianapolis, Indiana (United States)

    2013-12-01

    Purpose: To determine the characteristics, needs, and concerns of the current radiation oncology workforce, evaluate best practices and opportunities for improving quality and safety, and assess what we can predict about the future workforce. Methods and Materials: An online survey was distributed to 35,204 respondents from all segments of the radiation oncology workforce, including radiation oncologists, residents, medical dosimetrists, radiation therapists, medical physicists, nurse practitioners, nurses, physician assistants, and practice managers/administrators. The survey was disseminated by the American Society for Radiation Oncology (ASTRO) together with specialty societies representing other workforce segments. An overview of the methods and global results is presented in this paper. Results: A total of 6765 completed surveys were received, a response rate of 19%, and the final analysis included 5257 respondents. Three-quarters of the radiation oncologists, residents, and physicists who responded were male, in contrast to the other segments in which two-thirds or more were female. The majority of respondents (58%) indicated they were hospital-based, whereas 40% practiced in a free-standing/satellite clinic and 2% in another setting. Among the practices represented in the survey, 21.5% were academic, 25.2% were hospital, and 53.3% were private. A perceived oversupply of professionals relative to demand was reported by the physicist, dosimetrist, and radiation therapist segments. An undersupply was perceived by physician's assistants, nurse practitioners, and nurses. The supply of radiation oncologists and residents was considered balanced. Conclusions: This survey was unique as it attempted to comprehensively assess the radiation oncology workforce by directly surveying each segment. The results suggest there is potential to improve the diversity of the workforce and optimize the supply of the workforce segments. The survey also provides a benchmark for

  16. An Assessment of the Current US Radiation Oncology Workforce: Methodology and Global Results of the American Society for Radiation Oncology 2012 Workforce Study

    Vichare, Anushree; Washington, Raynard; Patton, Caroline; Arnone, Anna; Olsen, Christine; Fung, Claire Y.; Hopkins, Shane; Pohar, Surjeet

    2013-01-01

    Purpose: To determine the characteristics, needs, and concerns of the current radiation oncology workforce, evaluate best practices and opportunities for improving quality and safety, and assess what we can predict about the future workforce. Methods and Materials: An online survey was distributed to 35,204 respondents from all segments of the radiation oncology workforce, including radiation oncologists, residents, medical dosimetrists, radiation therapists, medical physicists, nurse practitioners, nurses, physician assistants, and practice managers/administrators. The survey was disseminated by the American Society for Radiation Oncology (ASTRO) together with specialty societies representing other workforce segments. An overview of the methods and global results is presented in this paper. Results: A total of 6765 completed surveys were received, a response rate of 19%, and the final analysis included 5257 respondents. Three-quarters of the radiation oncologists, residents, and physicists who responded were male, in contrast to the other segments in which two-thirds or more were female. The majority of respondents (58%) indicated they were hospital-based, whereas 40% practiced in a free-standing/satellite clinic and 2% in another setting. Among the practices represented in the survey, 21.5% were academic, 25.2% were hospital, and 53.3% were private. A perceived oversupply of professionals relative to demand was reported by the physicist, dosimetrist, and radiation therapist segments. An undersupply was perceived by physician's assistants, nurse practitioners, and nurses. The supply of radiation oncologists and residents was considered balanced. Conclusions: This survey was unique as it attempted to comprehensively assess the radiation oncology workforce by directly surveying each segment. The results suggest there is potential to improve the diversity of the workforce and optimize the supply of the workforce segments. The survey also provides a benchmark for

  17. Assessment of Current Global and Regional Mean Sea Level Estimates Based on the TOPEX/Poseidon Jason-1 and 2 Climate Data Record

    Beckley, B. D.; Lemoine, F. G.; Zelensky, N. P.; Yang, X.; Holmes, S.; Ray, R. D.; Mitchum, G. T.; Desai, S.; Brown, S.; Haines, B.

    2011-01-01

    Recent developments in Precise Orbit Determinations (POD) due to in particular to revisions to the terrestrial reference frame realization and the time variable gravity (TVG) continues to provide improvements to the accuracy and stability of the PO directly affecting mean sea level (MSL) estimates. Long-term credible MSL estimates require the development and continued maintenance of a stable reference frame, along with vigilant monitoring of the performance of the independent tracking systems used to calculate the orbits for altimeter spacecrafts. The stringent MSL accuracy requirements of a few tenths of an mm/yr are particularly essential for mass budget closure analysis over the relative short time period of Jason-l &2, GRACE, and Argo coincident measurements. In an effort to adhere to cross mission consistency, we have generated a full time series of experimental orbits (GSFC stdlllO) for TOPEX/Poseidon (TP), Jason-I, and OSTM based on an improved terrestrial reference frame (TRF) realization (ITRF2008), revised static (GGM03s), and time variable gravity field (Eigen6s). In this presentation we assess the impact of the revised precision orbits on inter-mission bias estimates, and resultant global and regional MSL trends. Tide gauge verification results are shown to assess the current stability of the Jason-2 sea surface height time series that suggests a possible discontinuity initiated in early 2010. Although the Jason-2 time series is relatively short (approximately 3 years), a thorough review of the entire suite of geophysical and environmental range corrections is warranted and is underway to maintain the fidelity of the record.

  18. Accountability and non-proliferation nuclear regime: a review of the mutual surveillance Brazilian-Argentine model for nuclear safeguards; Accountability e regime de nao proliferacao nuclear: uma avaliacao do modelo de vigilancia mutua brasileiro-argentina de salvaguardas nucleares

    Xavier, Roberto Salles

    2014-08-01

    The regimes of accountability, the organizations of global governance and institutional arrangements of global governance of nuclear non-proliferation and of Mutual Vigilance Brazilian-Argentine of Nuclear Safeguards are the subject of research. The starting point is the importance of the institutional model of global governance for the effective control of non-proliferation of nuclear weapons. In this context, the research investigates how to structure the current arrangements of the international nuclear non-proliferation and what is the performance of model Mutual Vigilance Brazilian-Argentine of Nuclear Safeguards in relation to accountability regimes of global governance. For that, was searched the current literature of three theoretical dimensions: accountability, global governance and global governance organizations. In relation to the research method was used the case study and the treatment technique of data the analysis of content. The results allowed: to establish an evaluation model based on accountability mechanisms; to assess how behaves the model Mutual Vigilance Brazilian-Argentine Nuclear Safeguards front of the proposed accountability regime; and to measure the degree to which regional arrangements that work with systems of global governance can strengthen these international systems. (author)

  19. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    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.

  20. Health promotion in globalization

    Álvaro Franco-Giraldo

    2012-10-01

    Full Text Available Objective: to unravel some theoretical and factual elements required to implement more effective health promotion strategies and practices in the field of health services whilst following the great challenges that globalization has imposed on the health systems, which are inevitably expressed in the local context (glocalization. Methodology: a narrative review taking into account the concepts of globalization and health promotion in relation to health determinants. The authors approach some courses of action and strategies for health promotion based on the social principles and universal values that guide health promotion, health service reorientation and primary healthcare, empowerment, social participation, and inter-sectoral and social mobilization. Discussion: the discussion focuses on the redirection of health promotion services in relation to the wave of health reforms that has spread throughout the world under the neoliberal rule. The author also discusses health promotion, its ineffectiveness, and the quest for renewal. Likewise, the author sets priorities for health promotion in relation to social determinants. Conclusion: the current global order, in terms of international relations, is not consistent with the ethical principles of health promotion. In this paper, the author advocates for the implementation of actions to change the social and physical life conditions of people based on changes in the use of power in society and the appropriate practice of politics in the context of globalization in order to achieve the effectiveness of the actions of health promotion.

  1. Accounting for Climate Change: Introduction

    Lieberman, Daniel; Jonas, Matthias; Winiwarter, Wilfried; Nahorski, Zbigniew; Nilsson, Sten

    2007-01-01

    The assessment of greenhouse gases (GHGs) emitted to and removed from the atmosphere is high on both political and scientific agendas internationally. As increasing international concern and cooperation aim at policy-oriented solutions to the climate change problem, several issues have begun to arise regarding verification and compliance under both proposed and legislated schemes meant to reduce the human-induced global climate impact. The approaches to addressing uncertainty introduced in this article attempt to improve national inventories or to provide a basis for the standardization of inventory estimates to enable comparison of emissions and emission changes across countries. Authors of the accompanying articles use detailed uncertainty analyses to enforce the current structure of the emission trading system and attempt to internalize high levels of uncertainty by tailoring the emissions trading market rules. Assessment of uncertainty can help improve inventories and manage risk. Through recognizing the importance of, identifying and quantifying uncertainties, great strides can be made in the process of Accounting for Climate Change

  2. Accountability and non-proliferation nuclear regime: a review of the mutual surveillance Brazilian-Argentine model for nuclear safeguards

    Xavier, Roberto Salles

    2014-01-01

    The regimes of accountability, the organizations of global governance and institutional arrangements of global governance of nuclear non-proliferation and of Mutual Vigilance Brazilian-Argentine of Nuclear Safeguards are the subject of research. The starting point is the importance of the institutional model of global governance for the effective control of non-proliferation of nuclear weapons. In this context, the research investigates how to structure the current arrangements of the international nuclear non-proliferation and what is the performance of model Mutual Vigilance Brazilian-Argentine of Nuclear Safeguards in relation to accountability regimes of global governance. For that, was searched the current literature of three theoretical dimensions: accountability, global governance and global governance organizations. In relation to the research method was used the case study and the treatment technique of data the analysis of content. The results allowed: to establish an evaluation model based on accountability mechanisms; to assess how behaves the model Mutual Vigilance Brazilian-Argentine Nuclear Safeguards front of the proposed accountability regime; and to measure the degree to which regional arrangements that work with systems of global governance can strengthen these international systems. (author)

  3. Social accountability of medical education

    Lindgren, Stefan; Karle, Hans

    2011-01-01

    accountability of medical education must be included in all accreditation processes at all levels. The global standards programme by World Federation for Medical Education (WFME) provides tools for national or regional accreditation but also guidance for reforms and quality improvement. The standards are used......Medical doctors constitute a profession which embraces trust from and accountability to society. This responsibility extends to all medical educational institutions. Social accountability of medical education means a willingness and ability to adjust to the needs of patients and health care systems...... both nationally and globally. But it also implies a responsibility to contribute to the development of medicine and society through fostering competence for research and improvement. Accreditation is a process by which a statutory body evaluates and recognises an educational institution and/or its...

  4. Global Cropland Area Database (GCAD) derived from Remote Sensing in Support of Food Security in the Twenty-first Century: Current Achievements and Future Possibilities

    Teluguntla, Pardhasaradhi G.; Thenkabail, Prasad S.; Xiong, Jun N.; Gumma, Murali Krishna; Giri, Chandra; Milesi, Cristina; Ozdogan, Mutlu; Congalton, Russ; Tilton, James; Sankey, Temuulen Tsagaan; Massey, Richard; Phalke, Aparna; Yadav, Kamini

    2015-01-01

    The precise estimation of the global agricultural cropland- extents, areas, geographic locations, crop types, cropping intensities, and their watering methods (irrigated or rainfed; type of irrigation) provides a critical scientific basis for the development of water and food security policies (Thenkabail et al., 2012, 2011, 2010). By year 2100, the global human population is expected to grow to 10.4 billion under median fertility variants or higher under constant or higher fertility variants (Table 1) with over three quarters living in developing countries, in regions that already lack the capacity to produce enough food. With current agricultural practices, the increased demand for food and nutrition would require in about 2 billion hectares of additional cropland, about twice the equivalent to the land area of the United States, and lead to significant increases in greenhouse gas productions (Tillman et al., 2011). For example, during 1960-2010 world population more than doubled from 3 billion to 7 billion. The nutritional demand of the population also grew swiftly during this period from an average of about 2000 calories per day per person in 1960 to nearly 3000 calories per day per person in 2010. The food demand of increased population along with increased nutritional demand during this period (1960-2010) was met by the “green revolution” which more than tripled the food production; even though croplands decreased from about 0.43 ha/capita to 0.26 ha/capita (FAO, 2009). The increase in food production during the green revolution was the result of factors such as: (a) expansion in irrigated areas which increased from 130 Mha in 1960s to 278.4 Mha in year 2000 (Siebert et al., 2006) or 399 Mha when you do not consider cropping intensity (Thenkabail et al., 2009a, 2009b, 2009c) or 467 Mha when you consider cropping intensity (Thenkabail et al., 2009a; Thenkabail et al., 2009c); (b) increase in yield and per capita food production (e.g., cereal production

  5. From conceptual pluralism to practical agreement on policy: global responsibility for global health.

    Ruger, Jennifer Prah; Hammonds, Rachel; Ooms, Gorik; Barry, Donna; Chapman, Audrey; Van Damme, Wim

    2015-10-28

    As the human cost of the global economic crisis becomes apparent the ongoing discussions surrounding the post-2015 global development framework continue at a frenzied pace. Given the scale and scope of increased globalization moving forward in a post-Millennium Development Goals era, to protect and realize health equity for all people, has never been more challenging or more important. The unprecedented nature of global interdependence underscores the importance of proposing policy solutions that advance realizing global responsibility for global health. This article argues for advancing global responsibility for global health through the creation of a Global Fund for Health. It suggests harnessing the power of the exceptional response to the combined epidemics of AIDS, TB and Malaria, embodied in the Global Fund to Fight AIDS, Tuberculosis and Malaria, to realize an expanded, reconceptualized Global Fund for Health. However this proposal creates both an analytical quandary embedded in conceptual pluralism and a practical dilemma for the scope and raison d'etre of a new Global Fund for Health. To address these issues we offer a logical framework for moving from conceptual pluralism in the theories supporting global responsibility for health to practical agreement on policy to realize this end. We examine how the innovations flowing from this exceptional response can be coupled with recent ideas and concepts, for example a global social protection floor, a Global Health Constitution or a Framework Convention for Global Health, that share the global responsibility logic that underpins a Global Fund for Health. The 2014 Lancet Commission on Global Governance for Health Report asks whether a single global health protection fund would be better for global health than the current patchwork of global and national social transfers. We concur with this suggestion and argue that there is much room for practical agreement on a Global Fund for Health that moves from the

  6. Response of O2 and pH to ENSO in the California Current System in a high-resolution global climate model

    Turi, Giuliana; Alexander, Michael; Lovenduski, Nicole S.; Capotondi, Antonietta; Scott, James; Stock, Charles; Dunne, John; John, Jasmin; Jacox, Michael

    2018-02-01

    Coastal upwelling systems, such as the California Current System (CalCS), naturally experience a wide range of O2 concentrations and pH values due to the seasonality of upwelling. Nonetheless, changes in the El Niño-Southern Oscillation (ENSO) have been shown to measurably affect the biogeochemical and physical properties of coastal upwelling regions. In this study, we use a novel, high-resolution global climate model (GFDL-ESM2.6) to investigate the influence of warm and cold ENSO events on variations in the O2 concentration and the pH of the CalCS coastal waters. An assessment of the CalCS response to six El Niño and seven La Niña events in ESM2.6 reveals significant variations in the response between events. However, these variations overlay a consistent physical and biogeochemical (O2 and pH) response in the composite mean. Focusing on the mean response, our results demonstrate that O2 and pH are affected rather differently in the euphotic zone above ˜ 100 m. The strongest O2 response reaches up to several hundreds of kilometers offshore, whereas the pH signal occurs only within a ˜ 100 km wide band along the coast. By splitting the changes in O2 and pH into individual physical and biogeochemical components that are affected by ENSO variability, we found that O2 variability in the surface ocean is primarily driven by changes in surface temperature that affect the O2 solubility. In contrast, surface pH changes are predominantly driven by changes in dissolved inorganic carbon (DIC), which in turn is affected by upwelling, explaining the confined nature of the pH signal close to the coast. Below ˜ 100 m, we find conditions with anomalously low O2 and pH, and by extension also anomalously low aragonite saturation, during La Niña. This result is consistent with findings from previous studies and highlights the stress that the CalCS ecosystem could periodically undergo in addition to impacts due to climate change.

  7. From an accounting point of view of cost control challenges current export foreign trade enterprises%从会计成本控制的角度分析当前外贸企业出口挑战

    吴哲敏

    2016-01-01

    As a cost control basic functions of accounting personnel, has a very important impact on daily business operations and cost savings. At this stage of international development trend, especially foreign trade enterprises in the face of all kinds of domestic and foreign markets dynamic challenges of cost control means, methods, results and other concerns, naturally become the pursuit of sustainable development an important starting point. In the current paper the impact of various types of foreign trade enterprises business factors of cost control, such as raising the cost of human resources, marketing costs increased rapidly, energy price fluctuations as the analysis starting point for analysis, and strive to provide some advice to optimize trade and export policy opinion.%成本控制作为会计人员的基本职能,对企业的日常运营及成本节约具有极为重要的影响。现阶段在我国国际化发展的大趋势下,尤其是外贸企业在面对国内外市场的各类动态性挑战中,对成本控制的方式、方法、成效等关注,自然就成为企业谋求可持续发展的重要切入点。文中以当前影响外贸企业贸易成本控制的各类因素,如人力资源成本的提升、营销费用快速递增、能源价格波动等作为分析的切入点进行分析,力求为外贸企业出口策略的优化提供一定建议和意见。

  8. Accounting Fundamentals for Non-Accountants

    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. Accountability in Times of Austerity

    Hansen, Hanne Foss; Kristiansen, Mads Bøge

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

  10. DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

    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...

  11. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    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...

  12. World Economy at the Confluence between Globalization and Regionalization

    Costel Marian DIMA

    2015-12-01

    Full Text Available Due to the enlargement and deepening of connections in various spheres of influence of the economic, political, social and cultural life, the problems occurring in the process of globalization are rather global than national, their solving being carried out globally instead of nationally. Thus, in economic and financial terms, globalization contributes to strengthening and enlarging the connections among national economies in the global market of goods, services and capital. In the paper first part, it is presented the current situation of globalization and the need for development at regional level. In the second part, taking into account that the regionalization process varies from country to country, depending on the economic, social, political, demographic and ethnic situation, we showed an analysis of the European Union’s policy of development and cohesion. In the last part, we brought forward the current situation of European development policy, conclusions and views concerning the theme approached.

  13. Reasons behind current gender imbalances in senior global health roles and the practice and policy changes that can catalyze organizational change.

    Newman, C; Chama, P K; Mugisha, M; Matsiko, C W; Oketcho, V

    2017-01-01

    The paper distils results from a review of relevant literature and two gender analyses to highlight reasons for gender imbalances in senior roles in global health and ways to address them. Organizations, leadership, violence and discrimination, research and human resource management are all gendered. Supplementary materials from gender analyses in two African health organizations demonstrate how processes such as hiring, deployment and promotion, and interpersonal relations, are not 'gender-neutral' and that gendering processes shape privilege, status and opportunity in these health organizations. Organizational gender analysis, naming stereotypes, substantive equality principles, special measures and enabling conditions to dismantle gendered disadvantage can catalyze changes to improve women's ability to play senior global health roles in gendered organizations. Political strategies and synergies with autonomous feminist movements can increase women's full and effective participation and equal opportunities. The paper also presents organizational development actions to bring about more gender egalitarian global health organizations.

  14. Safeguards Accountability Network accountability and materials management

    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

  15. Critical assessment of the current state of scientific knowledge, terminology, and research needs concerning the role of organic aerosols in the atmosphere, climate, and global change

    Fuzzi, S.; Andreae, M. O.; Huebert, B. J.; Kulmala, M.; Bond, T. C.; Boy, M.; Doherty, S. J.; Guenther, A.; Kanakidou, M.; Kawamura, K.; Kerminen, V.-M.; Lohmann, U.; Russell, L. M.; Pöschl, U.

    2006-01-01

    International audience; In spite of impressive advances in recent years, our present understanding of organic aerosol (OA) composition, physical and chemical properties, sources and transformation characteristics is still rather limited, and their environmental effects remain highly uncertain. Therefore, the three atmosphere-related projects of the International Geosphere Biosphere Programme (IGBP) ? IGAC (International Global Atmospheric Chemistry Project), iLEAPS (Integrated Land Ecosystem ...

  16. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    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.

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

    Jerman, Lambert

    2013-01-01

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

  18. Study regarding the Quality of Accounting Information under the Conditions of using Creative Accounting

    Cristina Nicolaescu

    2015-01-01

    Full Text Available This paper aims to present actual problems concerning financial accounting information under increased use of creative accounting practices. For this purpose we present the current conceptual framework for financial reporting used in Romania and its limitations when using creative accounting and the role of accounting policies and principles in obtaining relevant accounting information. Finally, we will synthesize the main creative accounting techniques and their application to the consequences of economic entities

  19. Lean accounting – as a future accounting system

    M.V. Koryagin

    2017-12-01

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

  20. Traditional Market Accounting: Management or Financial Accounting?

    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...

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

    Lucian Cernuşca

    2015-01-01

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

  2. Conceived globals

    Cheraghi, Maryam; Schøtt, Thomas

    2016-01-01

    and culture which have separate effects. Being man, young, educated and having entrepreneurial competencies promote transnational networking extensively. Networking is embedded in culture, in the way that transnational networking is more extensive in secular-rational culture than in traditional culture.......A firm may be conceived global, in the sense that, before its birth, the founding entrepreneur has a transnational network of advisors which provides an embedding for organising the upstart that may include assembling resources and marketing abroad. The purpose is to account for the entrepreneurs...... the intending, starting and operating phases, fairly constantly with only small fluctuations. The firm is conceived global in terms of the entrepreneur's transnational networking already in the pre-birth phase, when the entrepreneur is intending to start the firm. These phase effects hardly depend on attributes...

  3. Global health governance as shared health governance.

    Ruger, Jennifer Prah

    2012-07-01

    With the exception of key 'proven successes' in global health, the current regime of global health governance can be understood as transnational and national actors pursuing their own interests under a rational actor model of international cooperation, which fails to provide sufficient justification for an obligation to assist in meeting the health needs of others. An ethical commitment to providing all with the ability to be healthy is required. This article develops select components of an alternative model of shared health governance (SHG), which aims to provide a 'road map,' 'focal points' and 'the glue' among various global health actors to better effectuate cooperation on universal ethical principles for an alternative global health equilibrium. Key features of SHG include public moral norms as shared authoritative standards; ethical commitments, shared goals and role allocation; shared sovereignty and constitutional commitments; legitimacy and accountability; country-level attention to international health relations. A framework of social agreement based on 'overlapping consensus' is contrasted against one based on self-interested political bargaining. A global health constitution delineating duties and obligations of global health actors and a global institute of health and medicine for holding actors responsible are proposed. Indicators for empirical assessment of select SHG principles are described. Global health actors, including states, must work together to correct and avert global health injustices through a framework of SHG based on shared ethical commitments.

  4. ABACC's nuclear accounting area

    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. Delphi Accounts Receivable Module -

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

  6. Supply chains in global production

    Anatolii Mazaraki

    2017-10-01

    Full Text Available Introduction. Analyzing the current processes of global sales and sales interaction over the past two decades shows that the world’s system of exchanges has undergone significant changes that have been caused by a multitude of factors. The formation of a complex model of global production, determined by the peculiarities of the transformation of individual economies’ growth models, the specifics of their industrialization and the forms of development of their national production business, its institutional and market-wise restructuring and the degree of inclusion in the system of international division of labor. The change in the level and depth of the specialization of individual countries in the field of production and sale of products, in turn, has accelerated the overcoming of economic distance (which is measured by the cost of transport and information services. Based on the above, namely, within the framework of forming a new model of global production, the issue of studying the role and value of supply chains in this model is made relevant. Aim and tasks. The purpose of the article is to study the modern transformation of supply chains within the global production system. The findings will allow to determine what exactly needs to be done in the direction of further redeveloping the regulatory tools of global supply chain management. Research results. The article presents the results of studying the transformation of supply chains’ role in global production. It is determined that taking into account the existing specificity of industrialization and fragmentation of national production, as well as the rapid spread of the results of scientific and technological progress in the world economy, there is a need for a more thorough study of this change. As a result of analyzing open source statistical data, a conclusion was reached regarding the transition from the competition of individual business entities to the competition of global

  7. Investment accounting in building industry

    Kuesgen, H.

    1982-09-01

    The methods of investment accounting are always required if, as it is usual for buildings, payments are not due once but repeatedly within a period of several years. These payments are presented in a payment model from which an informative and reliable total value of all costs and yields can be derived. The report deals nearly exclusively with the so-called dynamic investment accounting method as it records the payment procedures as to time much more exactly than the static investment accounting method. The problem of continually rising amounts of regular payments as e.g. energy prices can be better represented by the dynamic method. Therefore, the static methods have been dealt with only globally.

  8. Integrating forest products with ecosystem services: a global perspective

    Robert L. Deal; Rachel. White

    2012-01-01

    Around the world forests provide a broad range of vital ecosystem services. Sustainable forest management and forest products play an important role in global carbon management, but one of the major forestry concerns worldwide is reducing the loss of forestland from development. Currently, deforestation accounts for approximately 20% of total greenhouse gas emissions....

  9. Accounting for Investement Property Under Romanian Accounting System

    Sava Raluca

    2015-04-01

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

  10. On the theory of global population growth

    Kapitza, Sergei P

    2010-01-01

    Ours is an epoch of global demographic revolution, a time of a rapid transition from explosive population growth to a low reproduction level. This, possibly the most momentous change ever witnessed by humankind has, first and foremost, important implications for the dynamics of population. But it also affects billions of people in all aspects of their lives, and it is for this reason that demographic processes have grown into a vast problem, both globally and in Russia. Their fundamental understanding will to a large extent impact the present, the short-term future following the current critical epoch, the stable and uniform global development and its priorities, and indeed global security. Quantitative treatment of historical processes is reached using the phenomenological theory of mankind's population growth. This theory relies on the concepts and methods of physics and its conclusions should take into account the ideas of economics and genetics. (interdisciplinary physics)

  11. Energy: annual report and accounts 1994

    1994-01-01

    The annual report and accounts (1994) of the Midlands Electricity plc contains the Chairman's statement, the Chief Executive's review, and the Directors and Auditors' reports. A financial review is presented, and the group's historical cost profit and loss account, the group's financial history, and summary current cost accounting information are detailed. (UK)

  12. Directors' report and accounts 1990-1991

    1992-01-01

    The Director's Report and accounts for Scottish Hydro-Electric PLC are presented for the period 1990-91. Details are given of the accounting policies, profit and loss account, balance sheet, source and application of funds and abridged current cost information. (UK)

  13. Accounting practice diversity in the healthcare industry.

    Robbins, W A; Turpin, R

    1993-05-01

    A recent study examining accounting practices currently being used to prepare annual hospital financial statements indicates relatively little diversity, regardless of organizational type or size. The study's findings should interest those concerned with healthcare accounting and financial reporting issues, especially healthcare administrators and members of standards setting boards who participate in accounting policy deliberations.

  14. 31 CFR 594.301 - Blocked account; blocked property.

    2010-07-01

    ... (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY GLOBAL TERRORISM SANCTIONS REGULATIONS General Definitions § 594.301 Blocked account; blocked property. The terms blocked account and...

  15. A Harmonious Accounting Duo?

    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…

  16. The Process of Cessation Among Current Tobacco Smokers: A Cross-Sectional Data Analysis From 21 Countries, Global Adult Tobacco Survey, 2009–2013

    Palipudi, Krishna M.; Nelson-Blutcher, Glenda; Murty, Komanduri S.; Asma, Samira

    2015-01-01

    We analyzed data from the Global Adult Tobacco Survey (GATS) from 21 countries to categorize smokers by stages of cessation and highlight interventions that could be tailored to each stage. GATS is a nationally representative household survey that measures tobacco use and other key indicators by using a standardized protocol. The distribution of smokers into precontemplation, contemplation, and preparation stages varied by country. Using the stages of change model, each country can design and implement effective interventions suitable to its cultural, social, and economic situations to help smokers advance successfully through the stages of cessation. PMID:26378897

  17. The Process of Cessation Among Current Tobacco Smokers: A Cross-Sectional Data Analysis From 21 Countries, Global Adult Tobacco Survey, 2009-2013.

    Mbulo, Lazarous; Palipudi, Krishna M; Nelson-Blutcher, Glenda; Murty, Komanduri S; Asma, Samira

    2015-09-17

    We analyzed data from the Global Adult Tobacco Survey (GATS) from 21 countries to categorize smokers by stages of cessation and highlight interventions that could be tailored to each stage. GATS is a nationally representative household survey that measures tobacco use and other key indicators by using a standardized protocol. The distribution of smokers into precontemplation, contemplation, and preparation stages varied by country. Using the stages of change model, each country can design and implement effective interventions suitable to its cultural, social, and economic situations to help smokers advance successfully through the stages of cessation.

  18. renewables 2011 - Global status report

    Sawin, Janet L.; Martinot, Eric; Barnes, Douglas; Martinot, Eric; McCrone, Angus; Roussell, Jodie; Sawin, Janet L.; Sims, Ralph; Sonntag-O'Brien, Virginia; Adib, Rana; Skeen, Jonathan; Musolino, Evan; Riahi, Lily; Mastny, Lisa

    2011-01-01

    Changes in renewable energy markets, investments, industries, and policies have been so rapid in recent years that perceptions of the status of renewable energy can lag years behind the reality. This report captures that reality and provides a unique overview of renewable energy worldwide as of early 2011. The report covers both current status and key trends; by design, it does not provide analysis or forecast the future. Global energy consumption rebounded in 2010 after an overall downturn in 2009. Renewable energy, which experienced no downturn in 2009, continued to grow strongly in all end-use sectors - power, heat and transport - and supplied an estimated 16% of global final energy consumption. Renewable energy accounted for approximately half of the estimated 194 gigawatts (GW) of new electric capacity added globally during the year. Renewables delivered close to 20% of global electricity supply in 2010, and by early 2011 they comprised one quarter of global power capacity from all sources. In several countries, renewables represent a rapidly growing share of total energy supply, including heat and transport

  19. Computer programs as accounting object

    I.V. Perviy

    2015-03-01

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

  20. Career Expectations of Accounting Students

    Elam, Dennis; Mendez, Francis

    2010-01-01

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