Strategies to Maintain School District Financial Solvency: Illinois School Business Officials' Recommendations

Science.gov (United States)

Williams, Ann C.; Kersten, Thomas A.

2013-01-01

The purpose of this study was to identify financial management strategies that school business officials have found most successful in achieving school district financial stability. To accomplish, 208 Illinois school business officials in six counties: Cook, DuPage, Kane, Lake, McHenry, and Will counties, excluding Chicago School District 299,…

Joseph Henry's Conception of Scientific Knowledge

Science.gov (United States)

Theerman, Paul

1997-04-01

Joseph Henry, America's premier physicist and physics teacher in the mid-nineteenth century, had decided views of scientific knowledge. These were expressed in two ways. First of all, scientific knowledge led to moral betterment. Thus the study of science was a morally good thing. This was not only because it led to the contemplation of God's creation, which was a standard reason justifying the study of science dating from the Scientific Revolution and even earlier. More importantly, the study of science itself was a moral discipline, imparting to scientists the habits and virtues of truthfulness, respect for others, care and diligence, and the discernment of meaningful patterns from experience. The moral ideals of science were expressed most strongly in Henry's upholding the international "Republic of Science"; conversely, cheapening science was a sign of moral failure. Second, for Henry and his generation, science provided a path to sure truth, separate from falsehood of both the politics and the quackery that characterized mid-century public life. Henry promoted this in his championing of the Smithsonian Institution a scientific establishment, against the ideas of others who wanted to make it a literary establishment or a training school for teachers. For Henry, the Smithsonian's scientific reputation would be established by relying on careful peer review in its publications, and supporting established scientists to write authoritative popular works. The purpose of both these activities was to raise the profile of science in the United States and further establish science and the scientific method as a guide to public life.

Vanglateenistuse enesekaitsekoolitus / Henri Palm

Index Scriptorium Estoniae

Palm, Henri

2014-01-01

Vanglateenistus korraldab Tartus, Tallinnas ja Jõhvis enesekaitsekoolitusi gümnaasiumiõpilastele. Jakob Westholmi abiturient Henri Palm on osalenud treeningutel osalenud kolm aastat ning jagab kogemusi

Kolmanda maailma raudteekunn / Henry Posner ; interv. Krister Kivi

Index Scriptorium Estoniae

Posner, Henry

2005-01-01

Raudteeärimees Henry Posner III, kes kuulub ka Eesti Raudtee omanikeringi, oma äritegevusest, sealhulgas investeeringutest Eestisse. Suhtumisest raudteeturu avamisse. Lisa: Henry Posner mängib rongidega maailma hämarates nurkades

Interview with Henry Jenkins

OpenAIRE

TWC Editor

2008-01-01

An interview with Henry Jenkins focussing on Transformative Works and Cultures (TWC), the Organization for Transformative Works (OTW), and Jenkins' academic research into fan and participatory cultures.

Interview with Henry Jenkins

Directory of Open Access Journals (Sweden)

TWC Editor

2008-09-01

Full Text Available An interview with Henry Jenkins focussing on Transformative Works and Cultures (TWC, the Organization for Transformative Works (OTW, and Jenkins' academic research into fan and participatory cultures.

Henry David Thoreau's Spiritual World

Institute of Scientific and Technical Information of China (English)

马云

2013-01-01

Henry David Thoreau was wholeheartedly in love with nature and he devoted almost all his life time to observation, appreciation and study of nature. Thus he formed a deep understanding of nature. In 1845, Thoreau began a two-year and two-month residence at Walden Pond. His life was lonely but full of fragrance. He wanted to live meaningfully, confront the essential facts of life and live a simple life. Based on the review of the literature related to this topic, this paper aims to study Henry David Thoreau’s spiritual world, especially reflected in his famous book-Walden.

Henry Ford Health Systems

Science.gov (United States)

Henry Ford Health Systems evolved from a hospital into a system delivering care to 2.5 million patients and includes the Cancer Epidemiology, Prevention and Control Program, which focuses on epidemiologic and public health aspects of cancer.

Financial Constrains for Innovative Firms: The Role of Size, Industry and ICT Uses as Determinants of Firms' Financial Structure

Science.gov (United States)

Castillo-Merino, David; Vilaseca-Requena, Jordi; Plana-Erta, Dolors

This paper uses a large and original data set of Catalan firms in all the economic branches to analyse the effects of size, industry and degree of ICT uses on financial constraints for innovative firms. We have conducted a micro econometric analysis following Henry et al. (1999) investment model to empirically contrast the relationship between firms' investment spread over time and their financial structure, and we have used von Kalckreuth (2004) methodology, based on an original survey with data on financial issues. Our results show that it exits a positive and significant relationship between investment shift and financial structure, emerging financial constraints for more innovative firms. Furthermore, these constraints are higher for micro companies and firms within the knowledge-advanced services' industry. Finally, we have also found that advanced ICT uses by more innovative firms allow them to reduce constraints of access to sources of finance.

A unified description of adsorption on real surfaces from the Henry Range to the formation of the liquid layer

Energy Technology Data Exchange (ETDEWEB)

Cerofolini, G F

1977-01-01

A unified description of adsorption on real surfaces from the Henry Range to the formation of the liquid layer was developed on the basis of the BET theory and the assumption that sites on real surfaces are not energetically homogeneous. The model describes the successive Henry, Dubinin-Radushkevich, Freundlich, and multilayer BET behavior of the adsorbed phase as the pressure increases. An analysis of isotherms over the whole coverage range showed that the heterogeneous surface character decreases with increasing number of adsorbed layers; that adsorption into the first and higher layers may be competitive, which produces a new isotherm resembling a mixed type II and III isotherm as proposed by Cerofolini and coworkers.

[Hypospadia and infertility of Henry II of France (1519-1559)].

Science.gov (United States)

Hatzinger, M; Al-Shajlawi, S; Sohn, M

2014-03-01

Henry II (1519-1559) of France was the second son of Francis I (1494-1547) and Claude de France (1498-1524) born in 1519 in St. Germain-en-Laye. After his older brother's and his father's death in 1547, he was anointed the French king in Reims. In 1533 already, as a 14-year-old boy, for reasons of state, he was married to the same aged Catherine de Medici (1519-1589), as her uncle was Pope Clement VII (1478-1534). The marriage remained childless for 11 years since Henry, due to a distinct hypospadia and a completely sexually inexperienced wife was unable to conceive children with her. His existing liaison to Diane de Poitiers (1499-1566) - a 19-year-older maid of honor of his father Francis I from 1537 until his death - influenced his sexual life immensely.The blame for the childless marriage was placed primarily on his wife, as Henry had become father of an illegitimate daughter with a mistress. Catherine then underwent all possible medical and alchemical procedures to finally give birth to the hoped Dauphin. Ironically, her rival for the favor of her husband, Diane de Poitiers was one of her greatest allies. She made clear that the cause lay with Henry and not with his wife. This was confirmed by the added solid physician Jean Fernel (1497-1558). His treatment of Henry and the simultaneous training of the unexperienced Catherine by Diane de Poitiers led to success.The result was the birth of Francis II (1544-1560) in 1544, the first of 10 children in 12 years. Thus, the dynasty was saved. After the death of Henry in a tragic tournament accident in 1559, three of his sons became kings of France. But the line of Valois remained without further descendants and was continued by Henry IV, the first Bourbon king in 1589.

Henri Poincaré a biography through the daily papers

CERN Document Server

Ginoux, Jean-Marc

2014-01-01

On July 17, 2012, the centenary of Henri Poincaré's death was commemorated; his name being associated with so many fields of knowledge that he was considered as the Last Universalist. In Pure and Applied Mathematics, Physics, Astronomy, Engineering and Philosophy, his works have had a great impact all over the world. Poincaré acquired in his lifetime such a reputation that, both nationally and internationally, his life and career were made the object of various articles in the daily papers not only in France, but also in the USA. Some of his philosophical concepts have even caused sharp controversies in the Press (as we will discover in this book).This work presents an original portrait of Henri Poincaré based on various press cuttings from The New York Times, The San Francisco Sunday Call, The Times, The Sun, The Washington Post that chronicled unknown anecdotes of his life (for example, his first name was actually not Henri, but Henry; he obtained his high school diploma in sciences with a zero in mathem...

Henry Gray, plagiarist.

Science.gov (United States)

Richardson, Ruth

2016-03-01

The first edition of Anatomy Descriptive and Surgical (1858) was greeted with accolades, but also provoked serious controversy concerning Henry Gray's failure to acknowledge the work of earlier anatomists. A review in the Medical Times (1859) accused Gray of intellectual theft. The journal took the unusual step of substantiating its indictment by publishing twenty parallel texts from Gray and from a pre-existing textbook, Quain's Anatomy. At the recent "Vesalius Continuum" conference in Zakynthos, Greece (2014) Professor Brion Benninger disputed the theft by announcing from the floor the results of a computer analysis of both texts, which he reported exonerated Gray by revealing no evidence of plagiarism. The analysis has not been forthcoming, however, despite requests. Here the historian of Gray's Anatomy supplements the argument set out in the Medical Times 150 years ago with data suggesting unwelcome personality traits in Henry Gray, and demonstrating the utility of others' work to his professional advancement. Fair dealing in the world of anatomy and indeed the genuineness of the lustre of medical fame are important matters, but whether quantitative evidence has anything to add to the discussion concerning Gray's probity can be assessed only if Benninger makes public his computer analysis. © 2015 Wiley Periodicals, Inc.

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

Directory of Open Access Journals (Sweden)

Horbach Tatiana

2018-01-01

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

MODERNIZATION, OPTIMIZATION PROCESS OF REGULATION OF THE LEGAL FRAMEWORK AS A BASIS FOR THE DEVELOPMENT OF THE FINANCIAL SUSTAINABILITY OF MUNICIPALITIES

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Elena B. Krylova

2015-01-01

Full Text Available The article highlights the problems associated with the maintenance of financial stability of municipalities. The process of improving the regulatory framework in the public sector of the economy, ensuring the development of economic entities of financial relations at the municipal level, and contributing to the achievement of financial sustainability of municipalities. We consider a number of theses that constitute the theoretical basis of the financial sustainability of municipalities. 

Contaminant Monitoring Strategy for Henrys Lake, Idaho

Energy Technology Data Exchange (ETDEWEB)

John S. Irving; R. P. Breckenridge

1992-12-01

Henrys Lake, located in southeastern Idaho, is a large, shallow lake (6,600 acres, {approx} 17.1 feet maximum depth) located at 6,472 feet elevation in Fremont Co., Idaho at the headwaters of the Henrys Fork of the Snake River. The upper watershed is comprised of high mountains of the Targhee National Forest and the lakeshore is surrounded by extensive flats and wetlands, which are mostly privately owned. The lake has been dammed since 1922, and the upper 12 feet of the lake waters are allocated for downriver use. Henrys Lake is a naturally productive lake supporting a nationally recognized ''Blue Ribbon'' trout fishery. There is concern that increasing housing development and cattle grazing may accelerate eutrophication and result in winter and early spring fish kills. There has not been a recent thorough assessment of lake water quality. However, the Department of Environmental Quality (DEQ) is currently conducting a study of water quality on Henrys Lake and tributary streams. Septic systems and lawn runoff from housing developments on the north, west, and southwest shores could potentially contribute to the nutrient enrichment of the lake. Many houses are on steep hillsides where runoff from lawns, driveways, etc. drain into wetland flats along the lake or directly into the lake. In addition, seepage from septic systems (drainfields) drain directly into the wetlands enter groundwater areas that seep into the lake. Cattle grazing along the lake margin, riparian areas, and uplands is likely accelerating erosion and nutrient enrichment. Also, cattle grazing along riparian areas likely adds to nutrient enrichment of the lake through subsurface flow and direct runoff. Stream bank and lakeshore erosion may also accelerate eutrophication by increasing the sedimentation of the lake. Approximately nine streams feed the lake (see map), but flows are often severely reduced or completely eliminated due to irrigation diversion. In addition, subsurface

The Life of Henry Eyring

Indian Academy of Sciences (India)

Home; Journals; Resonance – Journal of Science Education; Volume 17; Issue 7. The Life of Henry Eyring - From Mines to Molecules. Deepika Janakiraman. General Article Volume 17 Issue 7 July 2012 pp 625-634. Fulltext. Click here to view fulltext PDF. Permanent link:

Henrys Fork near Ashton, ID (YHEN)

Data.gov (United States)

Department of the Interior — Henrys Fork near Ashton, Idaho (YHEN) Sample Collection: Samples were collected near the USGS stream gage 13046000 (Latitude 44°04'11", Longitude 111°30'38" NAD83)....

Henri Tamm : algul küsiti mult kogu aeg autogrammi / Henri Tamm ; interv. Ada Kallam

Index Scriptorium Estoniae

Tamm, Henri

2005-01-01

Draamaseriaali "Kodu keset linna" lapsnäitleja. Lisaks kolleegid Henrist : M. Veinmann "Tekst on tal esimesena peas", K. Maibaum "Võrdväärne partner suurtele". Artikkel pealkirjaga "Henri Tamm : nüüd saan veidi puhkust" : Linnaleht nr. 22, 3. juuni 2005, A2-A3

Henry Taube and Coordination Chemistry

Science.gov (United States)

dropdown arrow Site Map A-Z Index Menu Synopsis Henry Taube and Coordination Chemistry Resources with Professor of Chemistry, Emeritus, at Stanford University, received the 1983 Nobel Prize in Chemistry " there from 1940-41. "I became deeply interested in chemistry soon after I came to Berkeley,"

W.E. Henry Symposium compendium: The importance of magnetism in physics and material science

Energy Technology Data Exchange (ETDEWEB)

Carwell, H.

1997-09-19

This compendium contains papers presented at the W. E. Henry Symposium, The Importance of Magnetism in Physics and Material Science. The one-day symposium was conducted to recognize the achievements of Dr. Warren Elliot Henry as educator, scientist, and inventor in a career spanning almost 70 years. Dr. Henry, who is 88 years old, attended the symposium. Nobel Laureate, Dr. Glenn Seaborg, a friend and colleague for over 40 years, attended the event and shared his personal reminiscences. Dr. Seaborg is Associate Director-At-Large at the Lawrence Berkeley National Laboratory. The Compendium begins with three papers which demonstrate the ongoing importance of magnetism in physics and material science. Other contributions cover the highlights of Dr. Henry`s career as a researcher, educator, and inventor. Colleagues and former students share insights on the impact of Dr. Henry`s research in the field of magnetism, low temperature physics, and solid state physics; his influence on students as an educator; and his character, intellect and ingenuity, and passion for learning and teaching. They share a glimpse of the environment and times that molded him as a man, and the circumstances under which he made his great achievements despite the many challenges he faced.

The neural basis of financial risk taking.

Science.gov (United States)

Kuhnen, Camelia M; Knutson, Brian

2005-09-01

Investors systematically deviate from rationality when making financial decisions, yet the mechanisms responsible for these deviations have not been identified. Using event-related fMRI, we examined whether anticipatory neural activity would predict optimal and suboptimal choices in a financial decision-making task. We characterized two types of deviations from the optimal investment strategy of a rational risk-neutral agent as risk-seeking mistakes and risk-aversion mistakes. Nucleus accumbens activation preceded risky choices as well as risk-seeking mistakes, while anterior insula activation preceded riskless choices as well as risk-aversion mistakes. These findings suggest that distinct neural circuits linked to anticipatory affect promote different types of financial choices and indicate that excessive activation of these circuits may lead to investing mistakes. Thus, consideration of anticipatory neural mechanisms may add predictive power to the rational actor model of economic decision making.

Student Racial Differences in Credit Card Debt and Financial Behaviors and Stress

Science.gov (United States)

Grable, John E.; Joo, So-Hyun

2006-01-01

This study expands upon the work of Henry, Weber, and Yarbrough (2001) in examining the money management behaviors and financial outcomes of college students. The analysis was conducted using data from a sample that included an equal mix of African-American and non-Hispanic White students. It was found that African-American students held more…

Should bulk cloudwater or fogwater samples obey Henry's law?

Science.gov (United States)

Pandis, Spyros N.; Seinfeld, John H.

1991-06-01

Mixing of droplets with different pH that are individually in Henry's law equilibrium with the surrounding atmosphere always results in a bulk mixture that is supersaturated with weak acids like S(IV) and HCOOH, and bases like NH3 with respect to the original atmosphere. High supersaturations result only when the pH of the bulk droplet mixture exceeds the pKa of the species, in which pH range large pH differences among droplets of different sizes lead to large deviations from Henry's law for the bulk mixture. The deviation is shown to depend on the ratio of the arithmetic mean to the harmonic mean of the hydrogen ion concentrations of the droplets with the liquid water content used as weighting factor in the calculation of the means. The theory developed can explain observed discrepancies from Henry's law in atmospheric samples and also other observed phenomena like the reported increase of pH values of bulk aqueous samples during storage.

Protection policy for users of financial services. Conceptual basis

Directory of Open Access Journals (Sweden)

Adrián Zelaia Ulibarri

2011-12-01

Full Text Available The financial crisis has highlighted critical gaps in the protection of financial services users, both as depositors/investors as well as lenders. While the need to protect financial services users has become vital as a result of the financial crisis, lack of political action during the first three years of the crisis has caused certain scepticism. In-depth reflection is urgently needed on how to proceed with the over financing accumulated by families and firms to ensure a progressive reduction of the «systemic» risk in the least drastic manner possible.Received: 28.02.11Accepted: 29.03.11

Translating China : Henri Borel (1869-1933)

NARCIS (Netherlands)

Heijns, A.J.

2016-01-01

This thesis investigates how Dutch sinologist Henri Borel ‘translated’ China, by examining his renditions of Chinese literature and the writings about China that he produced over a period of forty years. Borel studied Hokkien Chinese at Leiden University and in Xiamen toward a career as Chinese

46 CFR 7.55 - Cape Henry, VA to Cape Fear, NC.

Science.gov (United States)

2010-10-01

... 46 Shipping 1 2010-10-01 2010-10-01 false Cape Henry, VA to Cape Fear, NC. 7.55 Section 7.55 Shipping COAST GUARD, DEPARTMENT OF HOMELAND SECURITY PROCEDURES APPLICABLE TO THE PUBLIC BOUNDARY LINES Atlantic Coast § 7.55 Cape Henry, VA to Cape Fear, NC. (a) A line drawn from Rudee Inlet Jetty Light “2” to...

Ecrire et souffrir : L’inspiration partagée de Constance Fenimore Woolson et de Henry James Literature and Grief: Constance Fenimore Woolson and Henry James, A Common Inspiration

Directory of Open Access Journals (Sweden)

Jeannine Hayat

2007-01-01

Full Text Available Miss Grief is a story by Constance Fenimore Woolson, an American novelist who often wrote about the difficulty a woman had in becoming an artist — a writer or a painter — in the nineteenth century. This tale is a very strange text, a kind of anticipation of a meeting to come, in Italy, in 1880, between Woolson and Henry James, and a friendship which lasted until the former’s death in 1894. For thirteen years, both writers would share a common inspiration. Death itself could not break the links between the two authors, who were connected even when settled in different European countries. William James, who was a member of the American Society for Psychical Research, probably helped his brother Henry to communicate — or so it appears — in some way with Woolson, even after her fatal accident, or possible suicide, in Venice. Henry James probably had in mind Miss Grief, a story by his dead friend, before writing some of his books. Indeed, Woolson had been the first to develop the image of “the figure in the carpet,” which was later transformed by Henry James. Woolson was also the first to devise a plot which Henry James would later use as a canvas for his novel The Wings of the Dove. What is an author and what is authorship? It seems impossible to separate what is Woolson’s and what is Henry James’s in four works of fiction that are in fact to be read together : Miss Grief, The Figure in the Carpet, The Beast in the Jungle, The Wings of the Dove.

Evaluating a Financial Assessment Tool: The Financial Checkup

OpenAIRE

Johnson, Alena C.

2001-01-01

The purpose of this study was to evaluate The Financial Checkup program. The program consisted of a booklet called The Financial Checkup and a 1-1 y, hour workshop explaining the booklet. The booklet helps individuals evaluate their financial situation on an annual basis. It includes a net worth statement, an income and expense statement, financial ratios, a revolving savings worksheet, a retirement worksheet, a life insurance worksheet, a financial goals worksheet, and a budget worksheet. Th...

75 FR 24612 - Order Finding That the Zone 6-NY Financial Basis Contract Traded on the IntercontinentalExchange...

Science.gov (United States)

2010-05-05

... COMMODITY FUTURES TRADING COMMISSION Order Finding That the Zone 6-NY Financial Basis Contract.... Although Transco's Zone 6 hub is a major trading center for natural gas in the United States and, as noted... AGENCY: Commodity Futures Trading Commission. ACTION: Final order. SUMMARY: On October 9, 2009, the...

Transcendentalism and Henry Barnard's "School Architecture"

Science.gov (United States)

Rothfork, John

1977-01-01

Sketches the intellectual and sociological climate that led Henry Barnard to advocate Greek Revival architecture for school buildings, takes a look at why this style and its implicit values were popular in the era between 1820-1860, and examines a few of the plans in Barnard's "School Architecture" (1838-48). (Author/RK)

Market efficiency, cross hedging and price forecasts: California's natural-gas markets

International Nuclear Information System (INIS)

Woo, C.K.; Olson, A.; Horowitz, I.

2006-01-01

An extensive North American pipeline grid that physically integrates individual natural-gas markets, in conjunction with economic ties binding the California markets to those at Henry Hub, Louisiana and the New York mercantile exchange via an array of financial instruments, suggests that the spot prices at Henry Hub will impact those in California. We verify the suggestion via a partial-adjustment regression model, thus affirming that California traders can exploit the cross-hedging opportunities made available to them via market integration with Henry Hub, and that they can accurately forecast the price they will have to pay to meet future demand based solely on the price of futures at Henry Hub and the price of a California natural-gas basis swaps contract. (author)

Henry's law and accumulation of weak source for crust-derived helium: A case study of Weihe Basin, China

Directory of Open Access Journals (Sweden)

Yuhong Li

2017-12-01

coefficient. Finally, after entering the gas reservoir, helium is difficult to dissolve into the water in cap layers due to its low partial pressure, resulting in the preservation of helium in reservoir. The results show that the helium enrichment mechanism in the aspects of migration, accumulation and preservation, providing theoretical basis for helium resource exploration. Keywords: Helium, Accumulation, Henry's law, Weihe Basin

Kesknoored tegid visiidi Šveitsi / Henri Kaselo

Index Scriptorium Estoniae

Kaselo, Henri

2005-01-01

Keskerakonna noorte esindus külastas 20.-25. aprillini 2005 Šveitsi, et osaleda sealsete noorte liberaalide Jungfreisinnige Schweizi kongressil. Delegatsiooni kuulusid esimees Tarmo Lausing, välissekretär Olga Sõtnik, endine pressisekretär Raimond Kaljulaid ja noortekogu esimees Henri Kaselo

Antoine-Henri Jomini: A Bibliographical Survey.

Science.gov (United States)

Alger, John I.

Although the writings of Antoine-Henri Jomini influenced military thought during the 19th and 20th centuries, the obscurity of their publishing history has led to misunderstandings of the development and substance of Jomini's thought. This review attempts to (1) point out the continuity of his thought on the conduct of war, and (2) provide an…

Henry Morgenthau's voice in history.

Science.gov (United States)

Steiner, Pamela

2015-01-01

Henry Morgenthau (1856-1946) distinguished himself as the U.S. Ambassador to the Ottoman Empire, 1913-1916, and as the chairman of the League of Nations Refugee Settlement Commission (RSC) for Greece, 1923-24. I describe aspects of his early life that shaped the man he became, his accomplishments in these two posts, and his feelings about himself over time. At the end I briefly describe his attitude toward a possible Jewish state in Palestine.

Why it was natural for Henri Becquerel to discover natural radioactivity

International Nuclear Information System (INIS)

Barquins, M.

2002-01-01

This article presents the scientific saga of the Becquerel family. 4 generations of Becquerel Antoine-Cesar (1788-1878), Edmond (1820-1891), Henri (1852-1906) and Jean (1878-1953) were involved in scientific activities at the highest level. Henri was awarded the Nobel prize of physics (shared with Pierre and Marie Curie) in 1903 for the discovery of radioactivity. The author shows that the discovery of radioactivity was due to talent, family emulation, genetics and chance. (A.C.)

The advantage of using the henry straight line in {gamma} spectrometry (1963); Interet de l'utilisation de la droite de henry en spectrometrie {gamma} (1963)

Energy Technology Data Exchange (ETDEWEB)

Jockey, [Commissariat a l' Energie Atomique, Saclay (France). Centre d' Etudes Nucleaires

1963-07-01

The Henry construction is a convenient way to interpret the total absorption peaks in gamma spectrometry by exploiting their statistical significance. It is so possible to determine graphically, and accurately, such values as: - position of the peak - resolution, etc. The main practical applications are considered. (author) [French] La construction de la droite de Henry fournit un moyen commode d'interpreter les pics d'absorption totale en spectrometrie gamma en exploitant leur signification statistique, il est ainsi possible de determiner graphiquement, avec precision, des notions telles que: - position du pic - resolution, etc. Les principales applications pratiques sont envisagees. (auteur)

Preliminary assessment report for Fort William Henry Harrison, Montana Army National Guard, Helena, Montana

International Nuclear Information System (INIS)

DuWaldt, J.; Meyer, T.

1993-07-01

This report presents the results of the preliminary assessment (PA) conducted by Argonne National Laboratory at a Montana Army National Guard (MTARNG) property near Helena, Montana. Preliminary assessments of federal facilities are being conducted to compile the information necessary for completing preremedial activities and to provide a basis for establishing corrective actions in response to releases of hazardous substances. The principal objective of the PA is to characterize the site accurately and determine the need for further action by examining site activities, quantities of hazardous substances present, and potential pathways by which contamination could affect public health and the environment. This PA satisfies, for the Fort William Henry Harrison property, requirements of the Department of Defense Installation Restoration Program

Robert Henry Thurston: Professionalism and Engineering Education

Science.gov (United States)

Nienkamp, Paul

2016-01-01

Robert Henry Thurston is presented in this article. He provides one the most significant examples of professionalizing engineering through innovative education and promoting scientific education practices in the late nineteenth century. The son of a draftsmen and steam engine mechanic, Thurston spent his early years in Providence, Rhode Island.…

The Teaching Approach of Henry Schaefer-Simmern.

Science.gov (United States)

Abrahamson, Roy E.

1980-01-01

This description of the teaching approach of Henry Schaefer-Simmern emphasizes his use of questioning to evoke student self-evaluation and to develop clarity of vision and interfunctional unity in students' art products and their mental, artistic conceiving. Two case reports of his work with elementary students are included. (Author/SJL)

Effectiveness of an implementation optimisation intervention aimed at increasing parent engagement in HENRY, a childhood obesity prevention programme - the Optimising Family Engagement in HENRY (OFTEN) trial: study protocol for a randomised controlled trial.

Science.gov (United States)

Bryant, Maria; Burton, Wendy; Cundill, Bonnie; Farrin, Amanda J; Nixon, Jane; Stevens, June; Roberts, Kim; Foy, Robbie; Rutter, Harry; Hartley, Suzanne; Tubeuf, Sandy; Collinson, Michelle; Brown, Julia

2017-01-24

Family-based interventions to prevent childhood obesity depend upon parents' taking action to improve diet and other lifestyle behaviours in their families. Programmes that attract and retain high numbers of parents provide an enhanced opportunity to improve public health and are also likely to be more cost-effective than those that do not. We have developed a theory-informed optimisation intervention to promote parent engagement within an existing childhood obesity prevention group programme, HENRY (Health Exercise Nutrition for the Really Young). Here, we describe a proposal to evaluate the effectiveness of this optimisation intervention in regard to the engagement of parents and cost-effectiveness. The Optimising Family Engagement in HENRY (OFTEN) trial is a cluster randomised controlled trial being conducted across 24 local authorities (approximately 144 children's centres) which currently deliver HENRY programmes. The primary outcome will be parental enrolment and attendance at the HENRY programme, assessed using routinely collected process data. Cost-effectiveness will be presented in terms of primary outcomes using acceptability curves and through eliciting the willingness to pay for the optimisation from HENRY commissioners. Secondary outcomes include the longitudinal impact of the optimisation, parent-reported infant intake of fruits and vegetables (as a proxy to compliance) and other parent-reported family habits and lifestyle. This innovative trial will provide evidence on the implementation of a theory-informed optimisation intervention to promote parent engagement in HENRY, a community-based childhood obesity prevention programme. The findings will be generalisable to other interventions delivered to parents in other community-based environments. This research meets the expressed needs of commissioners, children's centres and parents to optimise the potential impact that HENRY has on obesity prevention. A subsequent cluster randomised controlled pilot

Henry the Seventh and Italy, an historiographical account

Directory of Open Access Journals (Sweden)

Gian Maria Varanini

2014-06-01

Full Text Available The article represents an introduction to the contributions published in the monographic section dedicated to the expedition of Henry VII of Luxembourg in Italy (1310-1313. It provides an historiographic overview and some insightful clues.

1787 and 1776: Patrick Henry, James Madison, and the Revolutionary Legitimacy of the Constitution.

Science.gov (United States)

Banning, Lance

1988-01-01

Discusses Patrick Henry's and James Madison's opinions on how the U.S. Constitution should be constructed. Describes how Henry introduced a set of substantive objections which were shared by Antifederalists throughout the country and persuaded many Revolutionaries that the Constitution was essentially at odds with the principles of 1776. (BSR)

The Ideas of Henry Jenkins and Libraries

Science.gov (United States)

Anderson, Byron

2008-01-01

Henry Jenkins, director of the Comparative Media Studies Program at the Massachusetts Institute of Technology and keynote speaker at the 2007 American Library Association's "Gaming, Learning and Libraries Symposium" in Chicago is a visionary leader in the areas of new media and media convergence. In a white paper on digital media and learning…

The Financial Service as an Economic Category

Directory of Open Access Journals (Sweden)

Matsuk Zoriana A.

2017-03-01

Full Text Available The article is aimed at: systematization of the existing provisions of research on financial service; allocation of the primary, the secondary, and the auxiliary financial services; analysis of the material basis of financial service and its consideration as the sum total of the high and the low material shares; exploration of the issue of cost of financial services. A definition of financial service as the possibility for implementation of a financial interest of market participant has been suggested. In the composition of financial service, the article allocates the primary service (operation on trade in financial assets, the secondary (service for the benefit of a third party and at his expense, and the auxiliary (service in the sphere of trade in financial assets. The material basis for financial service has been explored, a systematization of financial services by the level of their separation from the material basis has been suggested. Prospect for further research will be consideration of the institutional and infrastructural ensuring the development of financial services in the context of the national economy.

Henri Fayol and Zero Tolerance Policies

OpenAIRE

Lee SCHIMMOELLER

2012-01-01

Zero tolerance policies have been increasingly popular in both education and business. Henri Fayol was the one of the earliest and influential thinkers in modern management theory. He defined management as a body of knowledge and defined his 14 administrative principles. It is an interesting exercise to apply Fayol’s teachings to the theory of zero tolerance and attempt to determine what Fayol would think of this new management technique.

Henry James – Modern Theoretician of Narration

Directory of Open Access Journals (Sweden)

Alexandra - Denisa IGNA

2013-01-01

Full Text Available Henry James, properly named world writer, was one of the first modern novelists, with an exigent writing conscience. The American writer subverted the prejudgement of the omniscient author in favour of the narration which is centred on the characters’ point of view, thus modernising the novel before V. Woolf, Huxley, Thomas Mann, or in our case Camil Petrescu and G. Călinescu. Some bio-bibliographical information familiarises the reader with the life and work of this writer. The larger part of the article is dedicated to a case study of the novel with the metaphorical title: The Figure in the Carpet, where Henry James tries to illustrate in an artistic manner his conception regarding the profundity and ineffability of the literary creation. The conclusion which the author reaches, alternating the familiar plan of the relationship between a married couple with the esthetical plan, is that the relationship between writer and his work represents an act of fully intimacy, just like a ceremony that takes place in the wedding night

78 FR 34428 - Missouri Central Railroad Company-Abandonment Exemption-in Cass, Henry, Johnson, and Pettis...

Science.gov (United States)

2013-06-07

... No. AB 1070; (Sub-No. 1X)] Missouri Central Railroad Company--Abandonment Exemption--in Cass, Henry, Johnson, and Pettis Counties, MO; Central Midland Railway Company--Discontinuance of Service Exemption--in Cass, Henry, Johnson, and Pettis Counties, MO Missouri Central Railroad Company (MCRR) and Central...

Financial Statements

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

users make on the basis of the financial information. .... IDRC's brand and reputation could impact partner- .... building and to provide internal services in support of the ...... maintains books of accounts, information systems, and financial and management controls that .... The significant accounting policies of the Centre are: a.

Department of Defense Agency Financial Report for Fiscal Year 2012. Financial Section

Science.gov (United States)

2012-01-01

material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. 3 A control deficiency...military equipment increases the risk that the financial statements are materially misstated . Government Property in Possession of Contractors SFF AS...to prevent or detect misstatements on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, adversely affecting

Principles in Action: The Work of Henri Wallon

Science.gov (United States)

Voyat, Gilbert

1974-01-01

An examination of the life and philosophy of Henri Wallon, A French psychiatrist, psychologist, and educator, focusing on his views regarding the role of imitation in adaptation and learning, emotional development, syncretic thought, his differences with Piaget, and an assessment of the impact of his work. (EH)

Hiina kompartei pole NLKP-ga võrreldav / Henri Kaselo

Index Scriptorium Estoniae

Kaselo, Henri

2005-01-01

20.-26. novembril Hiinas Pekingis ja sadamalinnas Tianjinis peetud Euroopa ja Aasia noorte kohtumisest, kus Eestit esindasid Keskerakonna noortekogu esimees Henri Kaselo ja Euroopa Noorte Sotsiaaldemokraatide aseesimees ning Toomas Hendrik Ilvese nõunik Rander Läntsi

Evaluating Henry's law constant of N-nitrosodimethylamine (NDMA).

Science.gov (United States)

Haruta, Shinsuke; Jiao, Wentao; Chen, Weiping; Chang, Andrew C; Gan, Jay

2011-01-01

N-Nitrosodimethylamine (NDMA), a potential carcinogen, may contaminate the groundwater when the reclaimed wastewater is used for irrigation and groundwater recharge. Henry's law constant is a critical parameter to assess the fate and transport of reclaimed wastewater-borne NDMA in the soil profile. We conducted a laboratory experiment in which the change of NDMA concentration in water exposed to the atmosphere was measured with respect to time and, based on the data, obtained the dimensionless Henry's law constant (K(H)') of NDMA, at 1.0 x 10(-4). The K(H)' suggests that NDMA has a relatively high potential to volatilize in the field where NDMA-containing wastewater is used for irrigation and the volatilization loss may be a significant pathway of NDMA transport. The experiment was based on the two boundary-layer approach of mass transfer at the atmosphere-water interface. It is an expedient method to delineate K(H)' for volatile or semi-volatile compounds present in water at low concentrations.

Obituary: Henry Albers (1925-2009)

Science.gov (United States)

Chromey, Fred

2011-12-01

Henry Albers, professor of astronomy at Vassar College for over thirty years, died March 29, 2009, in Fairhope, Alabama. For his work at Vassar, where he held the Maria Mitchell Chair, Albers received the first Maria Mitchell Women in Science Award for his inspiration of women astronomers. He said "In the final analysis it is the students who bring the joy into teaching." As a professional astronomer, Albers did observational work on Galactic structure in the southern Milky Way, and on the structure of the Magellanic Clouds. In retirement, Albers published Maria Mitchell - A Life in Journals and Letters, the firsthand account of America's first woman astronomer. Albers's research was on photographic near-infrared spectroscopy of red giant stars in the southern Milky Way, some proper motion studies, and on the structure of the Magellanic Clouds. A series of seven NSF grants supported his six trips to Chile to make spectroscopic observations, as well as his sabbatical collaborations at Minnesota, Leiden, and the Royal Observatory in Edinburgh. Henry Albers arrived at Vassar in 1958, to find an astronomy program that had been recently absorbed by the physics department, and that was suffering neglect after the retirement of Maud Makemson. For the next 31 years, with incredible energy -- he sometimes taught seven courses a year -- he built the astronomy program into one double in size (from one to two tenure lines), whose th century facilities have been replaced with a st century observatory. For a remarkable stretch of 20-some-years, Albers and physicist Bob Stearns, with considerable grace, alternated chairmanship of the joint department of physics and astronomy. Henry Albers was a devoted citizen of Vassar College and an enthusiastic participant in the process of faculty governance at that institution. He would have been the first to concede that his enthusiasm was sometimes excessive, and that his contributions at faculty meetings occasionally failed to move the

The Interim Financial Statements: The Case of Greece

OpenAIRE

Rogdaki, E.I.; Kazantzis, Ch.

1999-01-01

The following paper refers to the accounting and auditing issues which emerge in the preparation of the interim financial statements of the companies: Firstly, the interim financial statements are defined as being the financial statements that provide useful information about the financial position and the financial results of a company which are realized and accrued during the fiscal year. The interim financial statements can be prepared on a monthly basis, on a quarterly basis or covering a...

Henry's Constants of Persistent Organic Pollutants by a Group-Contribution Method Based on Scaled-Particle Theory.

Science.gov (United States)

Razdan, Neil K; Koshy, David M; Prausnitz, John M

2017-11-07

A group-contribution method based on scaled-particle theory was developed to predict Henry's constants for six families of persistent organic pollutants: polychlorinated benzenes, polychlorinated biphenyls, polychlorinated dibenzodioxins, polychlorinated dibenzofurans, polychlorinated naphthalenes, and polybrominated diphenyl ethers. The group-contribution model uses limited experimental data to obtain group-interaction parameters for an easy-to-use method to predict Henry's constants for systems where reliable experimental data are scarce. By using group-interaction parameters obtained from data reduction, scaled-particle theory gives the partial molar Gibbs energy of dissolution, Δg̅ 2 , allowing calculation of Henry's constant, H 2 , for more than 700 organic pollutants. The average deviation between predicted values of log H 2 and experiment is 4%. Application of an approximate van't Hoff equation gives the temperature dependence of Henry's constants for polychlorinated biphenyls, polychlorinated naphthalenes, and polybrominated diphenyl ethers in the environmentally relevant range 0-40 °C.

The delusion of the Master: the last days of Henry James.

Science.gov (United States)

Bartolomeo, Paolo

2013-11-01

The novelist Henry James shared with his brother William, the author of the Principles of Psychology, a deep interest in the ways in which personal identity is built through one's history and experiences. At the end of his life, Henry James suffered a vascular stroke in the right hemisphere and developed a striking identity delusion. He dictated in a perfectly clear and coherent manner two letters as if they were written by Napoleon Bonaparte. He also showed signs of reduplicative paramnesia. Negative symptoms resulting from right hemisphere damage may disrupt the feelings of "warmth and intimacy and immediacy" and the "resemblance among the parts of a continuum of feelings (especially bodily feelings)", which are the foundation of personal identity according to William James. On the other hand, a left hemisphere receiving inadequate input from the damaged right hemisphere may produce positive symptoms such as delusional, confabulatory narratives. Other fragments dictated during Henry James's final disease reveal some form of insight, if partial and disintegrated, into his condition. Thus, even when consciousness is impaired by brain damage, something of its deep nature may persist, as attested by the literary characteristics of the last fragments of the Master.

La Vie et L'oeuvre d'Henri Wallon.

Science.gov (United States)

Aubrey, Carol

1987-01-01

Outlines the life and philosophy of noted French child psychologist, Henri Wallon (1879-1962). Reviews the philosophical origins of the Wallonian Approach including the theory of emotions, the development of representational thought, the role of imitation in the formation of representation, and the role of language in the development of thought…

Potential Beneficial Effects of Tulbaghia violacea William Henry ...

African Journals Online (AJOL)

Tulbaghia violacea William Henry Harvey (Harv. Alliaceae) is a small bulbous herb belonging to the family Alliaceae. It is used in South Africa to treat fever, colds, asthma, paralysis, and hypertension. Meanwhile, cardiovascular disease accounts for about 30 % of total global death, with most of these deaths occurring in low ...

STUDY REGARDING THE ASSETS EVALUATION ON THE FINANCIAL MARKET THROUGH THE C.A.P.M. MODEL

Directory of Open Access Journals (Sweden)

Nicolae Baltes

2014-11-01

Full Text Available Capital Asset Pricing Model (CAPM was introduced through the works of William Sharpe (1964, John Lintner (1965 and Jan Mossin (1966 based on the research of Henry Markovitz. Due to the independent formulation of the model by these three american researchers, there are in the literature references to the Security Market Line (SML model of financial assets evaluation. CAPM model, revolutionized the financial theory, highlighting the link between the rentability of the individual securities and the rentability of the financial market. The first fundamental hypothesis of the model is that investors are concerned about the expected rentability closely related to the risk associated with it. Consequently, under equilibrium conditions of the financial market, the CAPM model highlights a linear relationship between the expected rentability of the portfolio and the amount of risk assumed by investors.

Promoting good health in the age of reform: the medical publications of Henry H. Porter of Philadelphia, 1829-32.

Science.gov (United States)

Horrocks, T A

1995-01-01

In the early 1830s, the Philadelphia publisher Henry H. Porter rapidly published five journals, six books, and an almanac, works having a particular emphasis on health and personal hygiene. Porter's health publications linked the traditional message about the importance of personal hygiene to health to the messages conveyed by the flourishing American reform movements at the time, and his Journal of Health was among the first American medically oriented periodicals published for the layperson. Yet Porter did not survive in the intensely competitive and financially unstable book trade. This study examines Porter's health publications, attempting to explain why he chose to publish what he did, the message(s) his works contained, the audience(s) he tried to reach, and the failure of his business.

Household financial behavior

NARCIS (Netherlands)

Brounen, Dirk; Koedijk, Kees; Pownall, Rachel

2016-01-01

Greater personal responsibility toward financial decision-making is being advocated on a global basis. Individuals and households are encouraged to take a more active approach to personal finance. In this paper, we examine behavioral factors, which lead households toward savings and financial

NOAA Ship Henry B. Bigelow Underway Meteorological Data, Quality Controlled

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — NOAA Ship Henry B. Bigelow Underway Meteorological Data (delayed ~10 days for quality control) are from the Shipboard Automated Meteorological and Oceanographic...

Reading and understanding financial statements.

Science.gov (United States)

White, Joseph P

2005-01-01

Feeling comfortable reading and understanding financial statements is critical to the success of healthcare executives and physicians involved in management. Businesses use three primary financial statements: a balance sheet represents the equation, Assets = Liabilities + Equity; an income statement represents the equation, Revenues - Expenses = Net Income; a statement of cash flows reports all sources and uses of cash during the represented period. The balance sheet expresses financial indicators at one particular moment in time, whereas the income statement and the statement of cash flows show activity that occurred over a stretch of time. Additional information is disclosed in attached footnotes and other supplementary materials. There are two ways to prepare financial statements. Cash-basis accounting recognizes revenue when it is received and expenses when they are paid. Accrual-basis accounting recognizes revenue when it is earned and expenses when they are incurred. Although cash-basis is acceptable, periodically using the accrual method reveals important information about receivables and liabilities that could otherwise remain hidden. Become more engaged with your financial statements by spending time reading them, tracking key performance indicators, and asking accountants and financial advisors questions. This will help you better understand your business and build a successful future.

Environmental liabilities in Billings reservoir and its impacts on hydropower generation Plant Henry Borden; Os passivos ambientais no reservatorio Billings e os seus impactos na geracao hidroenergetica da Usina Henry Borden

Energy Technology Data Exchange (ETDEWEB)

Almeida, Daniel Ladeira [Universidade Federal do ABC (UFABC), Santo Andre, SP (Brazil)

2010-07-01

The primary assertion is that this article argues that the recovery in production of hydropower in Henry Borden (UHB) is the reduction of environmental liabilities in the Billings reservoir. In this context, the aim of this paper is to provide a first consideration of the possibility of recovery of production Henry Borden hydropower plant of recovering the multiple uses of the reservoir. From this perspective, we interviewed representatives of CETESB (Sanitation Environmental Technology Company) and EMAE (Metropolitan Water and Energy Company SA) for consideration of actions that include environmental policies aimed at increasing the production of electricity in Henry Borden in order to obtain results that may contribute to the multiple uses of the Billings reservoir. Noting that the range of laws aimed at protecting the water sources was limited to disjointed public policy that has reduced the resilience of the Billings reservoir. (author)

'A Speculative Idea': The Parallel Trajectories of Financial Speculation, Obstetrical Science, and Fiscal Management of Female Bodies in Henry James's Washington Square.

Science.gov (United States)

Nixon, Kari

2017-09-01

This essay teases out the intimate connections between the scientific and fiscal realms in the context of American germ theory and obstetrics. By uncovering the economic and medical contexts of Henry James's Washington Square-set during the infancy of germ theory and the heyday of American obstetrics-this essay exposes a previously unexplored subtextual history of contagion in the text. Although this scientific history seems relegated to the novel's margins, understanding the changing scientific cosmologies and professional organizations in the context of the novel's setting and composition reveals that these tiny infectious particles and their vectors fundamentally shape the plot of the novel.

FINANCIAL COMUNICATION THROUGH THE FINANCIAL STATEMENTS ACORDING TO THE INTERNATIONAL ACCOUNTING SETTLEMENTS

OpenAIRE

Elena Hlaciuc; Camelia Mihalciuc; Anisoara Apetri

2008-01-01

The major financial statements are designed to provide a picture of theoverall financial position and performance of the business. In order to provide thisoverall picture, the accounting system will normally produce five major financialreports on a regular recurring basis. These financial statements, taken together,provide on overall picture of the financial health of the business. It says that who hasthe information has the power, and the way that it gets from the receiver iscommunication. F...

Iraagi olukorral on poliitiline lahendus / Henry A. Kissinger

Index Scriptorium Estoniae

Kissinger, Henry, 1923-

2007-01-01

USA endine riigisekretär Henry Kissinger kirjutab, et Ameerika Ühendriikide eesmärgiks peaks olema riikidevaheline kokkulepe, mis tunnistaks Iraagi rahvusvahelist staatust. See oleks vägivalla lõpetamiseks hea alus ja eeltingimuseks vägede väljaviimisele. Vt. samas: Ameerika Ühendriikide vahekokkuvõte Iraagi sõja kohta oli suhteliselt pessimistlik

Comparison of the acute effects of Tulbaghia violacea William Henry ...

African Journals Online (AJOL)

William Henry Harvey (Alliaceae) on blood pressure and heart rate of ... (WKY), and compare the results obtained with those for adult spontaneously hypertensive rats (SHR). Methods: T. ... have similar secondary metabolites and biological ...

Securing financial independence in the legal basis of a central bank

NARCIS (Netherlands)

F. Amtenbrink (Fabian)

2005-01-01

textabstractTogether with institutional, functional and organizational independence, financial independence constitutes one of the cornerstones of central bank independence, the economic ratio of which has been demonstrated extensively in the literature. In broad terms financial independence may be

Oxalate Content of the Herb Good-King-Henry, Blitum Bonus-Henricus

Directory of Open Access Journals (Sweden)

Wanying Li

2015-05-01

Full Text Available The total, soluble and insoluble oxalate contents of the leaves, stems and buds of Good-King-Henry (Blitum Bonus-Henricus were extracted and measured using HPLC chromatography. The large, mature leaves contained 42% more total oxalate than in the small leaves and the soluble oxalate content of the large leaves was 33% higher than the smaller leaves. Cooking the mixed leaves, stems and buds in boiling water for two minutes significantly (p < 0.05 reduced the total oxalate when compared to the raw plant parts. Pesto sauce made from mixed leaves contained 257 mg total oxalate/100 g fresh weight; this was largely made up of insoluble oxalates (85% of the total oxalate content. Soup made from mixed leaves contained lower levels of total oxalates (44.26 ± 0.49 mg total oxalate/100 g fresh weight and insoluble oxalate made up 49% of the oxalate contents. The levels of oxalates in the Good-King-Henry leaves were high, suggesting that the leaves should be consumed occasionally as a delicacy because of their unique taste rather than as a significant part of the diet. However, the products made from Good-King-Henry leaves indicated that larger amounts could be consumed as the oxalate levels were reduced by dilution and processing.

2. Robin Attfield Henry Odera Oruka, Ecophilosophy and Climate ...

African Journals Online (AJOL)

Attfield

Henry Odera Oruka, ecophilosophy, climate change ethics, impacts of climate ... One of the fields of environmental philosophy which he would almost ... engineering, and on “Humanity's Carbon Budget”, followed by Conclusions about ... countries that are largely responsible for these emissions must take the lion's share of.

THE ECONOMETRICS OF THE FORECASTING OF FINANCIAL RESOURCES, A MAIN COMPONENT OF THE FINANCIAL MANAGEMENT

Directory of Open Access Journals (Sweden)

2009-05-01

Full Text Available The paper intends to emphasise the importance of budget resources forecasting for long periods of time, within thefinancial management. An as accurate as possible forecasting of the volume of financial resources will represent the basis forthe future projections of the expenditure of local communities, as they are regulated by law, knowing that one of the principlesrepresenting the basis of budget making is that of the balanced budget. To the same extent, the volume of the budget liquiditieswill depend on the rigorousness of the design of the volume of financial resources.. Beyond the abstract character of themathematic calculus made by specialists in econometrics, the financial manager is also interested to know the forecastingtechniques so that he/she can draw up the income and expenditure budget, the basis for the implementation of the economicsocialdevelopment strategies of the local communities. The financial management remains a fundamental component of thepublic management through the theoretical-methodological arsenal made available for the loan officer.

Correlation Model between Economic Development and Environmental Performance on the Basis of Non-Financial Reporting

Directory of Open Access Journals (Sweden)

Vladimir Dmitrievich Bogdanov

2016-03-01

Full Text Available The most common international standards for the non-financial reporting are reviewed. The Global Reporting Initiative (GRI is determined as an optimal standard of sustainability reporting for the use in the Russian conditions. The environmental component of guidance on the compilation of G4 non-financial reporting of GRI standard is analyzed, the contribution of each aspect in terms of the overall picture of sustainability is determined. The progress of economic science has outlined the importance of incorporating natural components. Moreover, the value of biological resources would be increased through time, and therefore, the economic development of the company cannot be in isolation. To determine the degree of harmony between the economic development and ecological condition of the territory where the company carries out the economic activities, the application of new approaches and methods is necessary. Based on the statistical methods, a correlation model between economic development and environmental performance is developed to identify their relationship on the basis of non-financial reporting. The developed model of correlation can be used by a wide range of oil and gas companies and its general principles by the companies of different industries. The results may be of interest to stakeholders, also, it can be used for administrative purposes, to serve as a platform for forecasting and adoption of administrative decisions to achieve harmony between economic development and environmental performance. The model of correlation has been tested for the data of non-financial reporting of the Russian largest oil and gas company JSC “Surgutneftegas”. The testing has shown a positive relationship between the two systems of the company’s sustainable development: economy and ecology. This obtained result demonstrates a high level of social responsibility of the company in terms of environmental protection. A further study in this field can

Henry Fuseli’s Alternative Classicism

Directory of Open Access Journals (Sweden)

Martin Myrone

2015-12-01

Full Text Available The review considers Andrei Pop’s Antiquity, Theatre & The Painting of Henry Fuseli. This argues for the history painter and writer Fuseli as an exemplary ‘Neopagan’, a term coined by Pop to refer to the new sense of cultural pluralism and historical relativism which emerged in Europe after the discovery of the remains of Pompeii and Herculaneum in 1748. While this perspective offers a fresh view of the artist, relating him to the emergence of modernity, and illuminates some important aspects of his work, the reviewer also suggests that the monographic focus risks re-asserting a sense of Fuseli’s exceptionalism.

Henry constants in polymer solutions with the van der Waals equation of state

DEFF Research Database (Denmark)

Bithas, Sotiris; Kalospiros, Nikolaos; Kontogeorgis, Georgios

1996-01-01

parameter is satisfactory, with typical errors within the experimental uncertainty and comparable to those with the more complex Perturbed Hard Chain Theory-based equations of state with the same number of adjustable parameters. A predictive scheme for calculating Henry constants is also presented, which...... is a corresponding-states correlation for a dimensionless Henry constant defined based on the van der Waals equation of state. Satisfactory results-often close to the ones from the one-parameter correlation-are obtained for all systems investigated in this work. Compared with literature models that have been applied...

Financial Services Marketing.

Science.gov (United States)

Olson, Lucretia Maria

This manual contains student assignments in the financial services area of the marketing process. The individualized competency-based materials are intended to enhance and supplement instruction or to provide the basis for a course of instruction by the teacher-coordinator. Information on skills needed in jobs in financial marketing is first…

The Transformative Intellectual: An Examination of Henry Giroux's Ethics

Science.gov (United States)

Kashani, Tony

2012-01-01

This article explores Henry Giroux's contributions to critical pedagogy. The author demonstrates how Giroux, as a public intellectual, has found his Ethics in the right place. The author further argues that Giroux's Ethics of virtue are present not only in the public person but also in his transformative writing.

7 CFR 1206.41 - Financial statements.

Science.gov (United States)

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1206.41 Section 1206.41... Financial statements. (a) As requested by the Department, the Board shall prepare and submit financial statements to the Department on a periodic basis. Each such financial statement shall include, but not be...

Henri Becquerel and the discovery of natural radioactivity

International Nuclear Information System (INIS)

Barquins, M.

2003-01-01

This article presents the life and achievements of Henri Becquerel particularly in the domain of natural radioactivity which he discovered. In 1903 H.Becquerel was awarded the Nobel prize of physics (jointly with the Curies). The author highlights the importance of his talent but also the influence of his family background: his grand-father and father were both renowned scientists

NOAA Ship Henry B. Bigelow Underway Meteorological Data, Near Real Time

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — NOAA Ship Henry B. Bigelow Underway Meteorological Data (Near Real Time, updated daily) are from the Shipboard Automated Meteorological and Oceanographic System...

7 CFR 1218.51 - Financial statements.

Science.gov (United States)

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1218.51 Section 1218.51... § 1218.51 Financial statements. (a) As requested by the Secretary, the Council shall prepare and submit financial statements to the Secretary on a periodic basis. Each such financial statement shall include, but...

M. Pirgerou on D. Izzo and C. Martinez’s Revisionary Interventions into Henry James

Directory of Open Access Journals (Sweden)

2009-07-01

Full Text Available Donatella Izzo and Carlo Martinez. Revisionary Interventions Into Henry James. Eds. Napoli, 2008. Revisionary Interventions into Henry James is a compilation of a series of papers presented at a colloquium which took place at Università Orientale in Naples, Italy, on October 27, 2006. In her introduction to the volume, Donatella Izzo acknowledges the “rather blatant plagiarism” (7 which lent the book its title.  The borrowing, of course, refers to Donald Pease’s landmark Revisionary Interve...

THE ACCOUNTING TREATMENT OF THE TOURISM UNIT’S FINANCIAL STATEMENTS IN AGREEMENT WITH THE INTERNATIONAL FINANCIAL REPORTING STANDARDS

OpenAIRE

BOGDAN RĂVAŞ

2011-01-01

Financial statements should be presented on a going-concern basis unless management intends to liquidate the tourism unit or cease trading. If not presented on a going concern basis, the fact and rationale for not using it should be disclosed. Uncertainties related to events and conditions that cast significant doubt on the tourism unit's ability to continue as a going concern should be disclosed. The Statement of Financial Position provides information about the financial position of the tou...

Rahvaliit : Henri Kaselo süüdistus on idiootsus / Jüri Saar

Index Scriptorium Estoniae

Saar, Jüri, 1946-

2008-01-01

Keskerakonna Tartumaa piirkonna esimeheks valitud Tartu linnavolinik Henri Kaselo kritiseeris teravalt Rahvaliitu kuuluvaid Tartumaa vallajuhte, kelle juhtimisstiil ja korruptiivne poliitika polevat nõukogude ajast muutunud

Copper-Mediated Reactions of Nitriles with Nitromethanes: Aza-Henry Reactions and Nitrile Hydrations.

Science.gov (United States)

Kuwabara, Jun; Sawada, Yoshiharu; Yoshimatsu, Mitsuhiro

2018-02-16

In this study, the first aza-Henry reaction of nitriles with nitromethane in a CuI/Cs 2 CO 3 /DBU system is described. The process was conveniently and directly used for the synthesis of β-aminonitroalkenes 2a-x and tolerated aryl-, alkyl-, hetaryl-, alkenyl-, and alkynylnitriles. The resulting aminonitroalkenes 2 could be successfully transformed to the corresponding 2-nitroacetophenones, 2-amino-1-halonitroalkenes, 2-alkylaminonitroalkenes, or 3-nitropyridines. In the presence of H 2 O, the aza-Henry reaction turned the reaction path to the nitrile hydration to exclusively yield the amides 3a-s.

Henri Fayol’un Yönetim Düşüncesi Üzerine Notlar(Notes on Managerial Thought of Henry Fayol)

OpenAIRE

Ramazan ŞENGÜL

2007-01-01

Henri Fayol, developed a managerial approach which is a perfect guide for both private and public sectors through focusing systematically upon managerial process. A major advantage of Fayol in creating a general managerial doctrine was his pratician side. His managerial thought which was developed in the early 20th century lasted up to our times. The distinguished characteristic of Fayol’s thought was studying the administrative reality through separating it into its functions, in that it hel...

Henri Pirenne: Historian and Man of the World

Directory of Open Access Journals (Sweden)

Sarah Keymeulen

2016-12-01

Full Text Available Henri Pirenne (1862-1935 is generally recognised as one of the most influential European historians of the late nineteenth- and early twentieth-century. The combination of his scholarly activity with the social mission that he set himself earned him an extraordinarily successful career and a double reputation: at least in Belgium, he was regarded not only as a ‘father of history’, but also as great citizen. Although his influence was unmistakably large, there is no consensus about the existence or the nature of a ‘Pirennian persona’. He combined the ideal collection of skills, values and standards required of historians with very specific personal characteristics. At the same time he was inextricably linked to a certain era and a certain Belgium that died with him. Pirenne therefore, did not so much represent a new type of scientific persona as the prestige of an idealised, long-vanished Belgium and its corresponding academic culture. Henri Pirenne. Historicus en man van de wereldHenri Pirenne (1862-1935 wordt beschouwd als één van de meest invloedrijke Europese geschiedschrijvers van de laatnegentiende en vroegtwintigste eeuw. Het verband tussen zijn wetenschappelijke activiteit en de maatschappelijke taak die hij voor zichzelf zag weggelegd, leverde hem een uitzonderlijk succesvolle carrière en een dubbele reputatie op. Pirenne staat, althans in België, immers niet alleen geboekstaafd als een ‘vader van de geschiedenis’, maar ook als een groot staatsburger. Hoewel de invloed van Pirenne onmiskenbaar groot is geweest, is er geen consensus over het bestaan of de aard van een ‘pirenniaanse persona’. Hij combineerde het ideaalpakket van vaardigheden, normen en waarden die historici werden geacht te bezitten met zeer specifieke karaktereigenschappen. Tegelijk was hij onlosmakelijk verknoopt met een zeker tijdsgewricht en een zeker België, dat samen met hem ter ziele ging. Pirenne stond dan ook niet zozeer model voor een nieuw

Henri Pirenne: Historian and Man of the World.

Directory of Open Access Journals (Sweden)

S. Keymeulen

2016-12-01

Full Text Available Henri Pirenne (1862-1935 is generally recognised as one of the most influential European historians of the late nineteenth- and early twentieth-century. The combination of his scholarly activity with the social mission that he set himself earned him an extraordinarily successful career and a double reputation: at least in Belgium, he was regarded not only as a ‘father of history’, but also as great citizen. Although his influence was unmistakably large, there is no consensus about the existence or the nature of a ‘Pirennian persona’. He combined the ideal collection of skills, values and standards required of historians with very specific personal characteristics. At the same time he was inextricably linked to a certain era and a certain Belgium that died with him. Pirenne therefore, did not so much represent a new type of scientific persona as the prestige of an idealised, long-vanished Belgium and its corresponding academic culture. Henri Pirenne. Historicus en man van de wereld. Henri Pirenne (1862-1935 wordt beschouwd als één van de meest invloedrijke Europese geschiedschrijvers van de laatnegentiende en vroegtwintigste eeuw. Het verband tussen zijn wetenschappelijke activiteit en de maatschappelijke taak die hij voor zichzelf zag weggelegd, leverde hem een uitzonderlijk succesvolle carrière en een dubbele reputatie op. Pirenne staat, althans in België, immers niet alleen geboekstaafd als een ‘vader van de geschiedenis’, maar ook als een groot staatsburger. Hoewel de invloed van Pirenne onmiskenbaar groot is geweest, is er geen consensus over het bestaan of de aard van een ‘pirenniaanse persona’. Hij combineerde het ideaalpakket van vaardigheden, normen en waarden die historici werden geacht te bezitten met zeer specifieke karaktereigenschappen. Tegelijk was hij onlosmakelijk verknoopt met een zeker tijdsgewricht en een zeker België, dat samen met hem ter ziele ging. Pirenne stond dan ook niet zozeer model voor een nieuw

Government science in postwar America: Henry A. Wallace, Edward U. Condon, and the transformation of the National Bureau of Standards, 1945-1951.

Science.gov (United States)

Lassman, Thomas C

2005-03-01

In the fall of 1945, Secretary of Commerce Henry Wallace handpicked Edward Condon, a respected theoretical physicist, to become director of the National Bureau of Standards. Already regarded by many academic and industrial scientists as a second-rate research institution, the Bureau had deteriorated further during the Great Depression. An ardent New Dealer who favored government action to prevent anticompetitive behavior in the marketplace, Wallace claimed that giant corporations leveraged their extensive patent holdings and research capabilities to manipulate markets and restrict competition at the expense of smaller firms without similar resources. Through a revitalized Bureau of Standards, Wallace intended to mitigate monopolistic behavior among large companies by transforming the Department of Commerce into an effective clearinghouse for scientific research that would stimulate technological innovation in small businesses. The Bureau's postwar expansion, however, foundered on congressional efforts to dismantle the legacies of the New Deal, Condon's lack of commitment to the technical requirements of the small business community, and the intense competition for resources within an institutionally pluralist federal research establishment dominated by the exigencies of the Cold War. Without sufficient financial support from congressional appropriations committees, Condon turned to the military to fund new research programs at the Bureau of Standards. These programs, however, owed their institutional growth to the demands of the national security state, not to the fading influence of Henry Wallace's New Deal liberalism.

Henri Becquerel: the discovery of radioactivity

International Nuclear Information System (INIS)

Allisy, A.

1996-01-01

This paper recalls the history of the Becquerel family, the fascinating time of the discovery of radioactivity as well as some important related research published before the radium age. Henri Becquerel was the third in the line of a family of scientists which extended over more than a hundred years. Following in the footsteps of his father and grandfather gave him a thorough grounding in scientific research methods. Science at the turn of the century was very exciting, the discovery of X rays had just been announced and scientists everywhere were hoping to discover new phenomena. (author)

The Failed Educations of John Stuart Mill and Henry Adams.

Science.gov (United States)

Crossley, Robert

1979-01-01

Analyzes and contrasts Mill's "Autobiography" and Adams'"The Education of Henry Adams" in order to present two approaches to the nature of education and of failure. Maintains that their perspectives may serve as catalysts and cautions for contemporary theories of education and its utility and relevance. (CAM)

Comparison of the acute effects of Tulbaghia violacea William Henry ...

African Journals Online (AJOL)

Purpose: To assess the effect of the crude methanol leaf extracts of Tulbaghia violacea William Henry Harvey (Alliaceae) on blood pressure (BP) and heart rate in ageing normotensive Wistar Kyoto rats (WKY), and compare the results obtained with those for adult spontaneously hypertensive rats (SHR). Methods: T.

2008 USGS Lidar: Twelve County, Illinois (Grundy, Kane, McHenry only)

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — This LiDAR data is within Illinois Department of Transportation districts 1 and 3 covering Grundy, Kane and McHenry counties. The data is updated from its original...

Should bulk cloudwater or fogwater samples obey Henry's law

Energy Technology Data Exchange (ETDEWEB)

Pandis, S.N.; Seinfeld, J.H. (Department of Chemical Engineering and Environmental Quality Laboratory, California Institute of Technology, Pasadena, CA (USA))

1991-06-20

In this work we prove that mixing of droplets with different {ital p}H that are individually in Henry's law equilibrium with the surrounding atmosphere always results in a bulk mixture that is supersaturated with weak acids like S(IV) and HCOOH and bases like NH{sub 3} with respect to the original atmosphere. The degree of supersaturation of the bulk liquid water sample for a particular species depends on its dissociation constant, on the initial {ital p}H of the bulk droplet mixture, and on the distribution of the {ital p}H and of the liquid water over the droplet spectrum. High supersaturations result only when the {ital p}H of the bulk droplet mixture exceeds the {ital p}K{sub {ital a}} of the species, in which {ital p}H range large {ital p}H differences among droplets of different sizes lead to large deviations from Henry's law for the bulk mixture. The deviation is shown to depend on the ratio of the arithmetic mean to the harmonic mean of the hydrogen ion concentrations of the droplets with the liquid water content used was weighting factor in the calculation of the means. The theory developed can explain observed discrepancies from Henry's law in atmospheric samples and also other observed phenomena like the reported increase of {ital p}H values of bulk aqueous samples during storage. {copyright} American Geophysical Union 1991

The personality of Henry Cavendish a great scientist with extraordinary peculiarities

CERN Document Server

McCormmach, Russell

2014-01-01

This book explores the 18th century natural philosopher Henry Cavendish, best known for his work in chemistry and physics. It traces aspects of his personality, views and interpretations of him, and explores notions of eccentricity and autism.

Methods of Financial Risk Management

Directory of Open Access Journals (Sweden)

Korzh Natalia

2016-10-01

Full Text Available The essence and nature of financial risks are investigated. Their classification is conducted. The features of financial risk management and the main methods of management are considered. The ways of risk compensation are identified. It is proved that the objective external risk basis is such market imperfections as externalities of enterprises and incomplete information about the operation of the business environment and internal objective basis risk – the objective function to maximise profits in a competitive environment. It is revealed that to compensate market imperfections business entities should develop a strategy that combines fill in missing information and neutralise or minimise externalities that tactically implemented in financial risk management programs.

IMPACT OF DEREGULATION ON FINANCIAL SECTOR ...

African Journals Online (AJOL)

and the efficiency in the allocation of the society's resources, which were not ... financial system so as to make the system operate on the basis of the market ..... cases, the null hypothesis that financial sector deregulation does not granger .... Financial Sector Development and Growth: Evidence from Malaysia, Brookings.

7 CFR 1212.51 - Financial statements.

Science.gov (United States)

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1212.51 Section 1212.51... statements. (a) The Board shall prepare and submit financial statements to the Department on a periodic basis. Each such financial statement shall include, but not be limited to, a balance sheet, income statement...

In praise of the literary eponym--Henry V sign.

LENUS (Irish Health Repository)

Shanahan, F

2013-01-01

The use of eponyms in medicine is often discouraged. However, the literary eponym should be an exception as it is not linked with many of the difficulties associated with conventional eponyms and offers descriptive brevity and accuracy. Here, we illustrate the point with Henry V sign, which will be familiar to many who have cared for patients in the terminal stage of illness.

Securing financial independence in the legal basis of a central bank

OpenAIRE

Amtenbrink, Fabian

2005-01-01

textabstractTogether with institutional, functional and organizational independence, financial independence constitutes one of the cornerstones of central bank independence, the economic ratio of which has been demonstrated extensively in the literature. In broad terms financial independence may be defined as referring to the legal and practical arrangements identifying the finances of a central bank and the extent to which the bank is subject to outside influence in this regard. In the (lega...

Taxing junk food: applying the logic of the Henry tax review to food.

Science.gov (United States)

Bond, Molly E; Williams, Michael J; Crammond, Brad; Loff, Bebe

2010-10-18

The recent review of taxation in Australia - the Henry tax review - has recommended that the federal government increase the taxes already levied on tobacco and alcohol. Tobacco and alcohol taxes are put forward as the best way of reducing the social harms caused by the use and misuse of these substances. Junk foods have the same pattern of misuse and the same social costs as tobacco and alcohol. The Henry tax review rejects the idea of taxing fatty foods, and to date the government has not implemented a tax on junk food. We propose that a tax on junk food be implemented as a tool to reduce consumption and address the obesity epidemic.

Teaching the “Grandsons of Balzac” a Lesson: Henry James in the 1890’s

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Dennis F. TREDY

2004-06-01

Full Text Available Lyall H. Powers, in Henry James and the Naturalist Movement, dubs the period spanning from “The Art of Fiction” in 1884 to The Tragic Muse in 1890 Henry James’s “Naturalist Experiment”, and rightfully so (Powers 3. There is much evidence, in James’s own notebooks, that The Bostonians was influenced by Daudet’s L’Évangeliste, The Princess Casamassima by Turgeneff’s Virgin Soil, and The Tragic Muse by the narrative techniques of Maupassant (NB 47, Powers 91, NB 92, and Powers effectively show...

Staging Henry Fielding: The Author-Narrator in Tom Jones On Screen

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Eli Løfaldli

2017-06-01

Full Text Available As recent adaptation theory has shown, classic-novel adaptation typically sets issues connected to authorship and literal and figurative ownership into play. This key feature of such adaptations is also central to the screen versions of Henry Fielding’s Tom Jones (1749. In much of Fielding’s fiction, the narrator, typically understood as an embodiment of Fielding himself, is a particularly prominent presence. The author-narrator in Tom Jones is no exception: not only is his presence strongly felt throughout the novel, but through a variety of means, ‘The History of Tom Jones, A Foundling’ is also distinctly marked as being under his control and ownership. The two adaptations of Fielding’s novel, a 1963 film and a 1997 television series, both retain the figure of the author-narrator, but differ greatly in their handling of this device and its consequent thematic ramifications. Although the 1963 film de-emphasises Henry Fielding’s status as proprietor of the story, the author-narrator as represented in the film’s voiceover commentary is a figure of authority and authorial control. In contrast, the 1997 adaptation emphasises Fielding’s ownership of the narrative and even includes the author-narrator as a character in the series, but this ownership is undermined by the irreverent treatment to which he is consistently subjected. The representations of Henry Fielding in the form of the author-narrator in both adaptations are not only indicative of shifting conceptions of authorship, but also of the important interplay between authorship, ownership and adaptation more generally.

[From apprenticeship to Nobel Prize: Henri Moissan's fabulous destiny].

Science.gov (United States)

Lafont, O

2008-01-01

Born in Paris on September 28, 1852, son of an eastern railways' employee and of a dressmaker, Henri Moissan's secondary schooling in Meaux did not allow him to get access to the sesame diploma "baccalauréat" (GCE). In 1869, he did obtain a special certificate of secondary schooling so that he could become an apprentice in watch making. That could have been the end of the story, but dreadful event for France appeared to have beneficial effects for Moissan. Under the threat of the Prussian army, Moissan's family took refuge near Paris. This gave the young Henri the opportunity to register as a student for the second-class pharmacy diploma, which did not need, at the time, the GCE. Moissan became then a trainee in pharmacy in 1871. Meanwhile, he followed the special schooling of "Ecole de chimie" founded by E. Frémy, and then joined the laboratory of Dehérain at the Museum, where he worked in plant physiology. He finally obtained the famous "baccalauréat" (GCE) and could register as a student in first-class pharmacy. He became a pharmacist as well as a doctor in sciences. In 1883, Moissan was named professor at the school of pharmacy in Paris. In 1886, he isolated fluorine by electrolysis of fluorhydric acid, in the presence of potassium fluoride, at a low temperature. He then studied diamond synthesis and gave a start to high temperature chemistry, designing his famous furnace. These findings and many others allowed Moissan to rise to membership in many learned academies around the world. Crowning achievement, Moissan won the Nobel Prize in 1906. A man of culture, collector of autographs and paintings, he died in 1907. Nothing of that would have been possible if there had not been a second-class pharmacist diploma. The history of Henri Moissan is one of a rise from apprenticeship to the Nobel Prize.

The Financial Service as an Economic Category

OpenAIRE

Matsuk Zoriana A.

2017-01-01

The article is aimed at: systematization of the existing provisions of research on financial service; allocation of the primary, the secondary, and the auxiliary financial services; analysis of the material basis of financial service and its consideration as the sum total of the high and the low material shares; exploration of the issue of cost of financial services. A definition of financial service as the possibility for implementation of a financial interest of market participant has been ...

The last ride of Henry II of France: orbital injury and a king's demise.

Science.gov (United States)

Eftekhari, Kian; Choe, Christina H; Vagefi, M Reza; Eckstein, Lauren A

2015-01-01

Jousting was a popular pastime for royalty in the Renaissance era. Injuries were common, and the eye was particularly at risk from the splinters of the wooden lance. On June 30, 1559, Henry II of France participated in a jousting tournament to celebrate two royal weddings. In the third match, Gabriel de Montgomery struck Henry on the right shoulder and the lance splintered, sending wooden shards into his face and right orbit. Despite being cared for by the prominent physicians Ambroise Paré and Andreas Vesalius, the king died 10 days later and was found to have a cerebral abscess. The wound was not explored immediately after the injury; nevertheless, wooden foreign bodies were discovered in the orbit at the time of autopsy. The dura had not been violated, suggesting that an infection may have traveled from the orbit into the brain. Nostradamus and Luca Guarico, the astrologer to the Medici family, had prophesied the death of Henry II of France, but he ignored their warnings and thus changed the course of history in Renaissance Europe. Copyright © 2015 Elsevier Inc. All rights reserved.

A FEW CONSIDERATIONS REGARDING THE SPHERE OF FINANCIAL RELATIONS

OpenAIRE

Bota Anton Florin

2009-01-01

The author discusses his financial affairs sphere, looking at this issue under a double aspect: analysis of the financial relations sphere and analyzing the financial activity sphere. Analysis of the financial relations sphere is made on the basis of fou

Kierkegaard se, drei grossen ideen” en die ini- siasie van henry van eeden (sewe dae b y die silbersteins

Directory of Open Access Journals (Sweden)

L. S. Venter

1977-03-01

Full Text Available Die doel van Henry se verblyf by die Silbersteins word vroeg in Sewe dae verwoord as Jock tydens die eerste aandbyeenkoms sê dat Henry „van sekere gevestigde idees” (p. 16 ontslae moet raak. Ook mrs. Silberstein beskou dit as noodsaaklik dat sy on­ skuld vemietig moet word (p. 22. Op die oggendwandeling van die tweede dag herhaal Jock sy stelling van die vorige aand en voeg daaraan toe dat daar baie dinge is wat Henry ,,sal moet leer en verleer” (p. 28. Vir die modeme mens, wat „van die vrug van kennis geëet” het, is daar „geen illussies meer nie” (p. 32.

A FEW CONSIDERATIONS REGARDING THE SPHERE OF FINANCIAL RELATIONS

Directory of Open Access Journals (Sweden)

Bota Anton Florin

2009-05-01

Full Text Available The author discusses his financial affairs sphere, looking at this issue under a double aspect: analysis of the financial relations sphere and analyzing the financial activity sphere. Analysis of the financial relations sphere is made on the basis of fou

Economic Analysis in the System of Financial Planning of Forestry Enterprises

Directory of Open Access Journals (Sweden)

Ievdokymov Viktor V.

2017-12-01

Full Text Available The aim of the article is to develop organizational and methodological provisions of economic analysis of forestry enterprises’ financial plans as a result of financial planning. The importance of financial planning as a basis for developing managerial decisions regarding the financial potential is substantiated. The characteristic of the development stages and the importance of financial potential in countries of the world is given. The stages of forecasting as the basis of enterprises’ financial plans are considered. The composition of the subsystems, methods and functions of financial planning highlighted in the scientific literature is investigated. The place of economic analysis in financial planning and in the system of financial planning of an enterprise’s economic activity is determined. There identified the directions of information disclosure in a financial plan: formation of financial results, budget settlements, cash flow, capital investments, ratio analysis, financial status, breakdown of individual items. The prospect for further research is to determine the order of applying the analytical procedures for each of these directions of economic analysis to justify the application of the analytical procedures for assessing financial potential on the basis of financial plans of forestry enterprises. This will allow to create information space for managing the financial potential of a forestry enterprise to achieve its tactical and strategic goals.

14 CFR 152.315 - Reporting on accrual basis.

Science.gov (United States)

2010-01-01

...) AIRPORTS AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.315 Reporting on accrual basis. (a... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Reporting on accrual basis. 152.315 Section... financial reports on an accrual basis. (b) If records are not maintained on an accrual basis by a sponsor or...

CVFA: Coal vendor financial advisor

International Nuclear Information System (INIS)

Goote, W.G.; Andersen, S.

1992-01-01

An expert system for determining coal vendor financial viability in fuel purchasing contracts at an electric utility is described. The system blends rules, data objects, and financial knowledge to provide a rational basis for accepting or rejecting coal contracts given the financial capability of the coal vendor. The discussion concludes with a critique of managerial issues in the development of the system and its use in decision making. 3 refs., 1 fig

The Financial Flexibility as a Factor of Financial Security

Directory of Open Access Journals (Sweden)

Feofanova Iryna V.

2017-09-01

Full Text Available The article is aimed at researching the approaches to assessing financial flexibility and the ways to improve it as a constituent part of financial security. Both the external and the internal threats to financial security have been defined. The indicators of assessment of the financial status of enterprise that are being calculated on the basis of value of equity were analyzed. It has been determined that the growth of equity has a positive impact on all coefficients, with the exception of the ratio of non-negotiable assets and the equity funds. It has been suggested that the ratio of non-negotiable assets to equity funds should be used as an indicator of the sufficiency of own capital gains. The relationship between the maneuverability coefficient of the own negotiable capital and the ratio of non-negotiable assets to the equity funds has been considered. It has been found that formation of the own financial resources is one of the main ways of increasing the financial flexibility of enterprises and organizations. A number of measures to increase equity have been proposed; the sources of the equity funds and the factors influencing the money flows have been defined.

THE ACCOUNTING TREATMENT OF THE TOURISM UNIT’S FINANCIAL STATEMENTS IN AGREEMENT WITH THE INTERNATIONAL FINANCIAL REPORTING STANDARDS

Directory of Open Access Journals (Sweden)

BOGDAN RĂVAŞ

2011-01-01

Full Text Available Financial statements should be presented on a going-concern basis unless management intends to liquidate the tourism unit or cease trading. If not presented on a going concern basis, the fact and rationale for not using it should be disclosed. Uncertainties related to events and conditions that cast significant doubt on the tourism unit's ability to continue as a going concern should be disclosed. The Statement of Financial Position provides information about the financial position of the tourism unit and it should distinguish between major categories and classifications of assets and liabilities current or noncurrent distinction. Departure from the requirements of an IFRS is allowed only in the extremely rare circumstance in which the application of the IFRS would be so misleading as to con-flict with the objectives of financial statements. In such circumstances, the tourism unit should disclose the reasons for and the financial effect of the departure from the IFRS.

Reconciling Global Financial Reporting With Domestic Taxation

OpenAIRE

Bokulic, Caitlin; Henry, Erin; Plesko, George A.

2012-01-01

This paper presents a new reconciliation of financial to taxable income, drawing from public financial statement and Schedule M-3 data for a panel of firms. The reconciliation compares the financial statement income of a firm’s consolidated financial statement entities to the financial statement income of a firm’s tax return entities on a worldwide, domestic, and foreign income basis. This analysis highlights the relation between these various measures of corporate income to better understand...

Henri Wallon's Theory of Early Child Development: The Role of Emotions.

Science.gov (United States)

Van der Veer, Rene

1996-01-01

Discusses the stage theory of early child development of French theorist Henri Wallon. Describes Wallon's efforts (in contrast to contemporary Piaget) to describe emotional development and the role emotions play in establishing the child-caregiver bond. Argues that Wallon's theory is unique in its focus, influenced theorists such as Vygotsky, and…

Henri Fayol, théoricien de l’entreprise innovante

OpenAIRE

Hatchuel , Armand; Segrestin , Blanche

2016-01-01

International audience; Have we correctly read Henri Fayol? His work is still reduced to general principles of administration that seem rigid and trivial. Yet, he has been a great innovative leader that considered scientific research as a major task of the business executive. A new reading of Fayol's masterpiece shows that he introduced sophisticated notions: " the unknown " , " the program of action " , " the advancement " , which meaning was erased by his translators or forgotten. Coming fr...

Enter the Madcap Prince of Wales: Students Directing "Henry IV, Part I."

Science.gov (United States)

Earthman, Elise Ann

1993-01-01

Argues that William Shakespeare's "Henry IV, Part I" is an appropriate and useful text for secondary English classrooms. Shows how the play lends itself to performance-based instruction. Outlines ways of accomplishing student engagement, using film versions, and assigning written work. (HB)

Strelku vsjo ravno perevedut. No v kakuju storonu? / Henry Posner ; interv. Eteri Kekelidze

Index Scriptorium Estoniae

Posner, Henry

2006-01-01

Eesti Raudtee üks erastajaist, RDC juht Henry Posner III meenutab ER erastamist 2001. a., investeeringutest, reeglite muutmisest, Eesti Raudtee müümise põhjustest, Eesti transiidi tulevikust. Diagramm: Eesti Raudtee kasum 1998-2004

Development of Financial Security of Agro-Industrial Enterprises

OpenAIRE

Iryna Kryukova

2012-01-01

The concept of 'financial security' has been covered in the article. The theoretical basis of agro-industrial factories financial security development has been considered. In particular, the author has done an overview of different methodological approaches to determining the content of financial security and its components. The indicators of financial security of enterprise have been defined. Summing up the methodological aspects of providing business financial security the author proposes t...

The Royal Entries of Henry VI in a London Civic Manuscript

DEFF Research Database (Denmark)

Bourassa, Kristin

2016-01-01

London Metropolitan Archives, MS Letter Book K, contains descriptions of Henry VI’s royal entries into both Paris (1431) and London (1432). Their placement one after the other in a London Letter Book was likely the work of the city’s common clerk, John Carpenter, who was the author of the descrip...

Mounting a Curricular Revolution: An Interview with Henry Louis Gates, Jr.

Science.gov (United States)

von Zastrow, Claus

2009-01-01

This article presents an interview with Henry Louis Gates, Jr., Harvard professor and cultural critic who has captured 25 million viewers with his PBS documentary series, African American Lives (WNET). Using genealogical research and DNA science, Gates traces the family history of 19 famous African Americans. What results is a rich and moving…

Henry Evelyn Bliss--The Other Immortal, or a Prophet without Honour?

Science.gov (United States)

Broughton, Vanda

2008-01-01

The paper takes a retrospective look at the work of Henry Evelyn Bliss, classificationist theorist and author of the "Bibliographic Classification". Major features of his writings and philosophy are examined and evaluated for the originality of their contribution to the corpus of knowledge in the discipline. Reactions to Bliss's work are analysed,…

48 CFR 2052.211-72 - Financial status report.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Financial status report... Financial status report. As prescribed at 2011.104-70(c), the contracting officer shall insert the following... basis during negotiation, without amending the solicitation. Financial Status Report (OCT 1999) The...

ITEA Financial Report--Fiscal 2003

Science.gov (United States)

Technology Teacher, 2004

2004-01-01

The figures in this report reflect the financial year, which ended on June 30, 2003. The balance shown is the result of specifically planned activities on behalf of the Board of Directors and the headquarters staff to balance the budget. The Board monitors the financial condition of the association and foundation on an ongoing basis through its…

HENRY C. WALLICH: A THIRD GENERATION BANKER

Directory of Open Access Journals (Sweden)

Saul Engelbourg

2001-01-01

Full Text Available Born in Germany and descendant of a wealthy banking family, Henry C. Wallich emigrated to the United States like others of Jewish ancestry who fled during the 1930s. A professor of money and banking at Yale for two decades, Wallich capped his career as a Governor of the Federal Reserve. During the stagflation of the late 1960s, Wallich, a dissenter, tirelessly advocated tighter monetary policy to stem inflation. Always a scholar, Wallich published extensively; he also served as the Fed’s public spokesman. Owing to his Harvard doctorate and his eminence as an economist, Wallich knew everyone worth knowing in the economics profession.

Henri de Régnier portraitiste du Parnasse

OpenAIRE

Mortelette, Yann

2016-01-01

Henri de Régnier disait de José-Maria de Heredia qu’il avait fait le lien entre le Parnasse et le symbolisme. Lui-même fit le lien entre le symbolisme et le Parnasse. En 1895, il notait dans son journal intime : « J’ai subi de grandes influences. Aux premiers jours, Mallarmé m’a […] nettoyé l’esprit ; j’en ai été affiné et ankylosé. Puis j’ai subi les contacts plus vivants d’Heredia. » Cette seconde influence contrebalança la première. Régnier fréquenta les samedis de la rue Balzac avec autan...

RATIONAL FINANCIAL BEHAVIOR OF POPULATION AS A PROSPERITY FACTOR OF FINANCIAL SECTOR

Directory of Open Access Journals (Sweden)

Sushko E. Yu.

2014-12-01

Full Text Available The rapid sophistication of the Russian financial system inevitably leads not only to the emergence of great opportunities for the development of the financial sector, as expressed in the opening of the new financial institutions or new financial products and services, but also a huge financial risks for companies of this sector, as expressed in the increase of population’s debts and the decline of trust in the financial sector. That is why special tools used in making management decisions about the development of the financial sector in a particular region acquires greater significance. On the basis of statistical data over the Volgograd region the author developed the model of initial attractiveness estimation of an area for business entities, reflecting the level of financial literacy and using the data from open sources of information. The article provides a brief introduction to the development of the methodology: from a theoretical substantiation of the original list of variables for analysis up to determine the regression equation. Obtained regression model can be used by entrepreneurs in case of expansion of their financial business to new areas and by regional governance whose aim is to increase the level of financial literacy.

Control of Bank Consolidated Financial Statements Quality

OpenAIRE

Margarita S. Ambarchyan

2013-01-01

The author presents the multiple linear regression model of bank consolidated financial statements quality. The article considers six characteristics that can be used to estimate the level of bank consolidated financial statements quality. The multiple linear regression model was developed, using the results of point-based system of consolidated financial statements of thirty European bank and financial groups on the basis of the developed characteristics. The author offers to use the charact...

Validade da equação de Henry e Rees que estima a taxa metabólica de repouso em adolescentes masculinos Validez de la ecuación de Henry y Rees que estima la tasa metabólica de reposo en adolescentes masculinos Validity of the equation of Henry and Rees that estimates the resting metabolic rate in male adolescents

Directory of Open Access Journals (Sweden)

Paulo Henrique S. Fonseca

2011-06-01

Full Text Available OBJETIVO: Analisar a validade da equação de predição da taxa metabólica de repouso proposta por Henry e Rees (1991 em adolescentes do sexo masculino. MÉTODOS: Estudo transversal, com amostra de conveniência constituída de 52 meninos, entre dez e 17 anos, sendo mensuradas a massa corporal e a calorimetria indireta. A massa corporal foi substituída na equação de Henry e Rees para determinar a taxa metabólica de repouso predita. A calorimetria indireta foi determinada pelos valores do consumo de O2 e produção de CO2, e usada na equação de Weir (1949, considerada método padrão para o cálculo da taxa metabólica de repouso. Todas as medidas foram realizadas pela manhã, com o indivíduo em jejum de seis horas, em posição supina e em repouso muscular. Realizaram-se os seguintes procedimentos estatísticos: teste t pareado; erro constante (com diferença aceita entre as médias OBJETIVO: Analizar la validez de la ecuación de predicción de la tasa metabólica de reposo (TMR propuesta por Henry y Rees (1991 en adolescentes del sexo masculino. MÉTODOS: Estudio transversal, con muestra de conveniencia constituida por 52 niños, entre 10 y 17 años, siendo medidas las variables a continuación: masa corporal y calorimetría indirecta (CI. La masa corporal fue sustituida en la ecuación de Henry y Rees (1991 para determinar la TMR predicha. La CI fue determinada por los valores del consumo de O2 y producción de CO2 y usada en la ecuación de Weir (1949, considerada como método estándar de la TMR. Todas las medidas fueron realizadas por la mañana, con el individuo en ayuno de 6 horas, en posición supina y en reposo muscular. Se realizaron los siguientes procedimientos estadísticos: prueba “t” pareada; error constante (EC - con diferencia aceptada entre los promedios menor que 5% y, para análisis de la concordancia entre los dos métodos, el procedimiento gráfico de Bland y Altman. RESULTADOS: La ecuación propuesta por

IAS 1 Presentation of Financial Statements - A Closer Look

OpenAIRE

Muthupandian, K S

2008-01-01

The International Accounting Standards Committee issued the International Accounting Standard 1 Presentation of Financial Statements. The objective of IAS 1 is to prescribe the basis for presentation of general purpose financial statements (GPFS), to ensure comparability both with the entity's financial statements of previous periods and with the financial statements of other entities. The objective of GPFS is to provide information about the financial position, financial performance, and cas...

Ratio analysis specifics of the family dairies' financial statements

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Mitrović Aleksandra

2015-01-01

Full Text Available The subject of this paper is the evaluation of the financial analysis specifics of the dairy enterprises with a focus on the implementation of the ratio analysis of financial statements. The ratio analysis is a central part of financial analysis, since it is based on investigating the relationship between logically related items in the financial statements to assess the financial position of the observed enterprise and its earning capacity. Speaking about the reporting of financial performance in family dairies, the basis is created for displaying techniques of financial analysis, with a special indication on the specifics of their application in agricultural enterprises focusing on companies engaged in dairying. Applied in the paper is ratio analysis on the example of a dairy enterprise, i.e. a family dairy operating in Serbia. The ratio indicators are the basis for identifying relationships based on which by comparing the actual performance and certain business standards differences or variations are identified.

Identification of the Level of Financial Security of an Insurance Company

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Kozmenko Serhiy M.

2014-02-01

Full Text Available The article is devoted to theoretical and practical aspects of identification of financial security of the insurer. The article justifies urgency of identification of the level of financial security of the insurer and its qualitative assessment. It offers a scientific and methodical approach to identification of the level of financial security of the insurer on the basis of the conducted analysis of advantages and shortcomings of the existing approaches. The basis of the developed methods is a generalised assessment of the level of financial security of the insurer, which is offered to be carried out on the basis of calculation of statistical and dynamic integral indicators of financial security of the insurance company. The obtained integral assessments allow making a conclusion about efficiency of the selected strategy of the insurer and its ability to oppose to negative influence of threats to financial security. Results of calculation of integral indicators of financial security of the insurer allow identification of influence of fraud as the main threat to financial security of domestic insurance companies. The proposed approach was realised in practice of Ukrainian insurers and proved its efficiency.

PROBLEM OF OPTIMIZATION OF ENTERPRISE FINANCIAL STREAMS: URGENCY UNDER ECONOMIC CRISIS CONDITIONS

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J. E. Gorbach

2011-01-01

Full Text Available The paper considers a problem of structural optimization of financial streams in the economic activities of the enterprises. The authors describe a general process of enterprise capital structure optimization while breaking it in stages and consider the most interesting financial stream theories. The paper presents for the first time «Combined optimization model». In order to develop the model the most commonly applied methods have been used, namely: an optimization  method on the basis of an average capital price, an optimization method on the basis of financial leverage effect and an optimization method on the basis of the average managing subject price. Alternative calculations of optimum structure of financial stream sources on the basis of the proposed «combined model» have been presented in corresponding tables. The authors also use for the first time such concepts as «a break-even point» and «a safety zone» in respect of enterprise financial streams while using a graphic method.

The financial impact of orthopaedic fellowship training.

Science.gov (United States)

Gaskill, Trevor; Cook, Chad; Nunley, James; Mather, R Chad

2009-07-01

Previous reports have compared the expected financial return of a medical education with those expected in other professions. However, we know of no published report estimating the financial return of orthopaedic training. The purpose of this study was to estimate the financial incentives that may influence the decision to invest an additional year of training in each of the major orthopaedic fellowships. With survey data from the American Academy of Orthopaedic Surgeons and using standard financial techniques, we calculated the estimated return on investment of an additional year of orthopaedic training over a working lifetime. The net present value, internal rate of return, and the break-even point were estimated. Eight fellowships were examined and compared with general orthopaedic practice. Investment in an orthopaedic fellowship yields variable returns. Adult spine, shoulder and elbow, sports medicine, hand, and adult arthroplasty may yield positive returns. Trauma yields a neutral return, while pediatrics and foot and ankle have negative net present values. On the basis of mean reported incomes, the break-even point was two years for spine, seven years for hand, eight years for shoulder and elbow, twelve years for adult arthroplasty, thirteen years for sports medicine, and twenty-seven years for trauma. Fellowship-trained pediatric and foot and ankle surgeons did not break even following the initial investment. When working hours were controlled for, the returns for adult arthroplasty and trauma became negative. The financial return of an orthopaedic fellowship varies on the basis of the specialty chosen. While reasons to pursue fellowship training vary widely, and many are not financial, there are positive and negative financial incentives. Therefore, the decision to pursue fellowship training is best if it is not made on the basis of financial incentives. This information may assist policy makers in analyzing medical education economics to ensure the

W.E. Henry Symposium Compendium, Lawrence Berkeley National Laboratory, September 19, 1997

Science.gov (United States)

1997-09-19

Society • Philosophical Society of Washington • Washington Academy of Sciences • New York Academy of Sciences • Institut International du Froid ...Powered Magnets" Reports of NRL Progress, Nov. 1958. 29. Henry, Warren E. "Aimantation dans les champs forts et approche a la saturation absolue du

História e psicologia em Henri Berr

OpenAIRE

Waeny, Maria Fernanda Costa

2017-01-01

O artigo aborda algumas das idéias de Henri Berr; trata de sua proposta em história, especialmente no que ela se opõe à filosofia da história e à história alemãs; e examina como esta concepção de história à la francesa introduz a psicologia nas pesquisas em história e inaugura a psicologia histórica.Palavras-chave: História da Psicologia; Psicologia Histórica; História das Ciências Humanas; História das Idéias; Annales

O pensamento crítico de Henri Lefebvre

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William Gómez Soto

2012-12-01

Full Text Available Este trabalho é uma análise da presença de Henri Lefebvre na sociologia brasileira. Lefebvre faz uma leitura crítica de Marx, recuperando o método dialético e propondo uma teoria da vida cotidiana. José de Souza Martins influenciado por Lefebvre e utilizando o método dialético, analisa o processo histórico da constituição do capitalismo brasileiro. Apesar de que há certa presença de Lefebvre na sociologia brasileira, ainda a riqueza de sua obra está para ser descoberta.

The Henry-Saltwater Intrusion Benchmark – Alternatives in Multiphysics Formulations and Solution Strategies

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E Holzbecher

2016-03-01

Full Text Available In a classical paper Henry set up a conceptual model for simulating saltwater intrusion into coastal aquifers. Up to now the problem has been taken up by software developers and modellers as a benchmark for codes simulating coupled flow and transport in porous media. The Henry test case has been treated using different numerical methods based on various formulations of differential equations. We compare several of these approaches using multiphysics software. We model the problem using Finite Elements, utilizing the primitive variables and the streamfunction approach, both with and without using the Oberbeck-Boussinesq assumption. We compare directly coupled solvers with segregated solver strategies. Changing finite element orders and mesh refinement, we find that models based on the streamfunction converge 2-4 times faster than runs based on primitive variables. Concerning the solution strategy, we find an advantage of Picard iterations compared to monolithic Newton iterations.

[Henri Ellenberger, Henri Ey and the Traité de Psychiatrie in the "Encyclopédie Médico-Chirurgicale": an American career under the auspices of the "Evolution Psychiatrique"].

Science.gov (United States)

Delille, Emmanuel

2006-01-01

Henri Ellenberger, psychiatrist and historian, experienced a decisive period in his career in the early fifties of the last century. Educated in France, intern at Sainte-Anne Hospital, he was working in Switzerland after the war and then tried to move to the United States. It was during his participation in the French group "l'Evolution Psychiatrique" that he happened to contribute to the treatise of psychiatry (1955) of the French medical and surgical encyclopaedia ("EMC") and organise an observation trip to the United States. He was supported at that time by Henri Ey, key figure of French psychiatry. While going back to his career, we would like to emphasise on his comments about the "Psychotherapy of schizophrenia". Even though later Ellenberger became a well-known researcher in North America, it is more a question for us to discuss the scientific ambition he had in this particular context of a French learned society as a member of "l'Evolution Psychiatrique" and as a psychiatrist formerly intern from the "Hôpitaux psychiatriques de la Seine" (Parisian district).

Public health financial management competencies.

Science.gov (United States)

Honoré, Peggy A; Costich, Julia F

2009-01-01

The absence of appropriate financial management competencies has impeded progress in advancing the field of public health finance. It also inhibits the ability to professionalize this sector of the workforce. Financial managers should play a critical role by providing information relevant to decision making. The lack of fundamental financial management knowledge and skills is a barrier to fulfilling this role. A national expert committee was convened to examine this issue. The committee reviewed standards related to financial and business management practices within public health and closely related areas. Alignments were made with national standards such as those established for government chief financial officers. On the basis of this analysis, a comprehensive set of public health financial management competencies was identified and examined further by a review panel. At a minimum, the competencies can be used to define job descriptions, assess job performance, identify critical gaps in financial analysis, create career paths, and design educational programs.

Henri Fayol’un Yönetim Düşüncesi Üzerine Notlar(Notes on Managerial Thought of Henry Fayol

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Ramazan ŞENGÜL

2007-01-01

Full Text Available Henri Fayol, developed a managerial approach which is a perfect guide for both private and public sectors through focusing systematically upon managerial process. A major advantage of Fayol in creating a general managerial doctrine was his pratician side. His managerial thought which was developed in the early 20th century lasted up to our times. The distinguished characteristic of Fayol’s thought was studying the administrative reality through separating it into its functions, in that it helps to understand evolution and operation of organisations. The importance of his doctrine for today is that adapting contemporary managerial techniques into organisations of various kinds needs to refer Fayol’s managerial aproach in one way or another.

Interaction between Financial Intermediation Efficiency and Economic Growth

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Milka Grbic

2016-12-01

Full Text Available Financial intermediaries have the key role in making a connection between savings and investments. Given the fact that an efficient transfer of savings into investments is made more difficult by transaction and information costs, financial intermediaries are specialized in minimizing the said costs per unit of invested capital. They are also trained to identify productive and innovative investment endeavors which contribute to the growth of real output. Real output growth is the basis for increasing the financial potential, which creates the basis for the development of financial intermediaries. In connection with that, apart from the analysis of the relevant factors making the process of the mobilization and transfer of savings more difficult, the theoretical models that put an emphasis on the relationship between the efficiency of financial intermediation and economic growth are discussed in the paper. The research results are indicative of the fact that the improvement in financial intermediaries’ business doing enables faster economic growth. Simultaneously, the growth of the economic activity increases the scope of the business operations conducted by financial intermediaries. Thanks to the effects of the economies of scale that contribute to a reduction in transaction and information costs, the efficiency of financial intermediations grows.

The radiation linked to uranium natural radioactivity enlightened by Abel Niepce long time before Henri Becquerel;Les rayonnements lies a la radioactivite naturelle de l'uranium mis en evidence par Abel Niepce bien avant Henri Becquerel

Energy Technology Data Exchange (ETDEWEB)

Fournier, J.; Niepce, J.C.

2009-09-15

Abel Niepce was rarely mentioned during the celebration of the centenary of the radioactivity discovery.This discovery, supposed due to chance alone, is entirely attributed to Henri Becquerel. But Abel Niepce who made the first observation of radiation from uranium with the impression of a photographic plate, but without giving it meaning. This is a slow process which in forty years, from an observation misunderstood by Abel Niepce to its interpretation by Frederick Soddy, through the experiments of Henri Becquerel and thanks to developments in other knowledge (electron, X-rays) has led to a scientific progress known under the term of radioactivity, name given by Marie Slodowska-Curie. (N.C.)

Thomas Henry Huxley et la Bible Thomas Henry Huxley and the Bible

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Christophe Duvey

2009-10-01

Full Text Available Thomas Henry Huxley devoted several essays to the study of the Bible. This interest can only be accounted for if his ideas on history, religion as well as epistemology are examined. According to him, a struggle between free thought and supernaturalism was culminating during the Victorian era, hence the need for a “New Reformation” which was heir to the ideals of freedom defended by the humanists of the Renaissance. This movement opposed the principles of the supporters of what he called “ecclesiasticism”. The advocates of the “New Reformation” could rely on the progress of modern science, and agnosticism, which Huxley identified with scientific method, became its epistemological foundation. As a result, Huxley thought that the authority of physical science was in conflict with the infallibility of the Scriptures and with the theological arguments which rested on it, and this notably led him to the conclusion that the biblical narrative of the Flood was unhistorical. The naturalisation of the Scriptures seems then logically to follow his philosophical views based on the limits of human knowledge.It appears that it was the question of authority which underlay Huxley’s interest in the Bible. He thought that the authority of the Scriptures must be replaced by that of science.

Economic Essence and Function of Financial Intermediaries in Ukraine

OpenAIRE

Cheberiako Oksana V.; Loboda Hanna B.

2014-01-01

The article studies essence and purpose of activity of financial intermediaries in Ukraine. It analyses scientific works of foreign and Ukrainian scientists, on the basis of which it performs systematisation of views of researchers with respect to the essence of such terms as financial intermediary and financial intermediation. The author offers own interpretation of the financial intermediary notion. It identifies the goal of activity of financial intermediaries at the macro-level and micro-...

« Là est ma Grèce. » Le Quartier de Sagesse d’Henri Bosco Here is my Greece Allí está mi Grecia

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Michèle Gorenc

1997-05-01

Full Text Available En juin 1927, sur la route de Naples à Lourmarin, Henri Bosco séjourne chez son ami, le peintre Pierre Deval, à La Valette-du-Var. Il n’a écrit jusque-là qu’un seul roman et souhaite maintenant trouver un style plus personnel. Sa sensibilité entre en résonance avec le beau domaine d’Orvès, propriété de son hôte. A ce contact s’élabore une écriture que l’écrivain déclinera dans ses romans ultérieurs.In June 1927, as be was travelling from Naples to Lourmarin, Henry Bosco stayed with his friend, Pierre Duval the painter, in La-Valette-du-Var. He had written only one novel so far and was now in search of a more personal style of writing. His sensitivity was struck by the beautiful Orvès property owned by his host. On the basis of this encounter, he started to elaborate a new medium which he was to exploit in his later novels.En junio de 1927, en el camino entre Nápoles y Lourmarin, Henri Bosco se hospeda en casa de su amigo, el pintor Pierre Deval, en La Valette-du-Var. Hasta entonces sólo ha escrito una novela, y desea ahora dar con un estilo más personal. Su sensibilidad se armoniza con la belle finca de Orvès, propiedad de su anfitrión. En ese contado se elabora una escritura que el escritor rechazará en sus novelas posteriores.

Control of Bank Consolidated Financial Statements Quality

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Margarita S. Ambarchyan

2013-01-01

Full Text Available The author presents the multiple linear regression model of bank consolidated financial statements quality. The article considers six characteristics that can be used to estimate the level of bank consolidated financial statements quality. The multiple linear regression model was developed, using the results of point-based system of consolidated financial statements of thirty European bank and financial groups on the basis of the developed characteristics. The author offers to use the characteristic significance factor in the process of consolidated financial statements appraisal by points. The constructed regression model is checked on accuracy and statistical significance. The model can be used by internal auditors and financial analytics as an instrument for bank and non-bank consolidated financial statements quality control

Henry Duméry and the sacredness of history

OpenAIRE

Labèque, Marcelo Horacio; Pontificia Universidad Católica Argentina

2014-01-01

Following the steps of the French phenomenologist HenryDuméry, It is pursued to identify the particularities of what have been called before the «historical sacred», in the most general frame of a «morphology of sacred». In that sense it is intended to demonstrate that the originality of the experience and configuration of the sacred, in both Jewish and Christian religion, comes out from a transformation of cosmic archaic experiences and points of view, leading into a new way of sacred that g...

A French description of German psychology laboratories in 1893 by Victor Henri, a collaborator of Binet.

Science.gov (United States)

Nicolas, Serge; Barnes, Marissa E; Murray, David J

2015-05-01

There is a rich tradition of writings about the foundation of psychology laboratories, particularly in the United States but also in France. Various documents exist concerning former German laboratories in American and French literature. But the most interesting French paper was certainly written by a young psychologist named Victor Henri (1872-1940) who was a close collaborator of Alfred Binet (1857-1911) in the 1890s. Visiting various psychology laboratories, he wrote, in 1893, a clear description of the laboratories of Wundt, G. E. Müller, Martius and Ebbinghaus. An English translation is given of Henri's paper and the historical importance of his contribution is here expounded by contrasting the German and French psychologies of the time.

L'Abbe Henri Breuil: Archaeologist

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Lawrence Guy Straus

1992-05-01

Full Text Available In his otherwise excellent book, A History of Archaeological Thought, Trigger (1989: 156 makes only one passing reference in a half-sentence to the central figure in the development of Paleolithic prehistory in the first half of the 20th century -- and manages to get his name wrong, confusing Henri Breuil with his long-time, close colleague, Hugo Obenrnaie . Thirty years after his death, Breuil's role in the history of Old World prehistory required more serious consideration. He was a seminal figure not only in rock art studies, but also in the archaeology of at least France, Spain, England, Portugal, South Africa, and China. Before I had read Trigger's work or Sackett's (1991 critique of my supposed misinterpretation of Breuil's theoretical stance (e.g., Straus 1986, 1987, I had presented a review of Breuil's contributions in the 1991 Annual Snead-Wertheim Lecture in Anthropology and History at the University of New Mexico (Straus n.d.. The following is a brief summary of some of my conclusions.

Corporate Finance: its organization and epistemological basis

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Luiz Henrique Herling

2014-08-01

Full Text Available This study aims to show how they are organized studies in financial management and what is the paradigm that support the theories presented until today, contextualizing how financial management is organized within the science of Directors in historical and evolutionary terms . Based on the decisions of the financial manager of investment , financing and operations , the study seeks to show that the philosophical basis that supports the theories developed . Yet for better understanding separates financial management in personal finance , financial markets and corporate finance , the latter being the main focus of the study . In the literature we can divide and stratify studies in corporate finance for a better understanding . By analyzing under an evolutionary approach notes a growing chains in other studies in finance , such as public finance, behavioral finance and here called green finance.

quarterly financial report for the period ending 31 December 2011

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

Sophie Comeau

2011-12-31

Dec 31, 2011 ... 2 IDRC QUARTERLY FINANCIAL REPORT DECEMBER 2011. Consolidated ..... guiding principles and overarching strategies that formed the basis of the expenditure ... Accounting Standard 34, Interim Financial Reporting.

Financial statements – basis for assessing the financial performance from the investors’ perspective, by means of prospectively oriented indicators

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Aristita Rotila

2009-12-01

starting from the financial statements, we could approach the issue of assessing the financial performance only from the single perspective of the investors, also taking into account the market value of the company. The market value of a company represents the sum of the market values of the two components in the capital’s structure: shareholders’ equity and liabilities. It is considered that it is only in the case of shareholders’ equity that the market value differs from the accounting value, but this is not the case with liabilities, so the “market value added” will be researched only by taking account of shareholders’ equity.

Factors influencing the adoption of mobile financial services in the ...

African Journals Online (AJOL)

user

the basis for product or service development, pricing, marketing and policy formulation. In this study we ... Key words: Mobile financial services, Adoption, Tanzania ...... Financial Inclusion Strategies Referenca Framework. Washington DC: ...

From the "metaphysics of the individual" to the critique of society: on the practical significance of Michel Henry's phenomenology of life.

Science.gov (United States)

Staudigl, Michael

This essay explores the practical significance of Michel Henry's "material phenomenology." Commencing with an exposition of his most basic philosophical intuition, i.e., his insight that transcendental affectivity is the primordial mode of revelation of our selfhood, the essay then brings to light how this intuition also establishes our relation to both the world and others. Animated by a radical form of the phenomenological reduction, Henry's material phenomenology brackets the exterior world in a bid to reach the concrete interior transcendental experience at the base of all exteriority. The essay argues that this "counter reduction," designed as a practical orientation to the world, suspends all traditional parameters of onto(theo)logical individuation in order to rethink subjectivity in terms of its transcendental corporeality, i.e., in terms of the invisible display of "affective flesh." The development of this "metaphysics of the individual" anchors his "practical philosophy" as he developed it-under shifting accents-throughout his oeuvre. In particular, the essay brings into focus Henry's reflections on modernity, the industry of mass culture and their "barbaric" movements. The essay briefly puts these cultural and political areas of Henry's of thinking into contact with his late "theological turn," i.e., his Christological account of Life and the (inter)subjective self-realization to which it gives rise.

Southwestern Power Administration Combined Financial Statements, 2006-2009

Energy Technology Data Exchange (ETDEWEB)

None

2009-09-01

We have audited the accompanying combined balance sheets of the Southwestern Federal Power System (SWFPS), as of September 30, 2009, 2008, 2007, and 2006, and the related combined statements of revenues and expenses, changes in capitalization, and cash flows for the years then ended. As described in note 1(a), the combined financial statement presentation includes the hydroelectric generation functions of another Federal agency (hereinafter referred to as the generating agency), for which Southwestern Power Administration (Southwestern) markets and transmits power. These combined financial statements are the responsibility of the management of Southwestern and the generating agency. Our responsibility is to express an opinion on these combined financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the combined financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Southwestern and the generating agency’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the combined financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall combined financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the combined financial statements referred to above present fairly, in all material respects, the respective financial position of the Southwestern Federal Power

The COS Method : An Efficient Fourier Method for Pricing Financial Derivatives

NARCIS (Netherlands)

Fang, F.

2010-01-01

When valuing and risk-managing financial derivatives, practitioners demand fast and accurate prices and sensitivities. Aside from the pricing of non-standard exotic financial derivatives, so-called plain vanilla European options form the basis for the calibration of financial models. As any pricing

Edward Henry Sieveking and the demise of essential epilepsy.

Science.gov (United States)

Bladin, Peter F

2008-04-01

Edward Henry Sieveking, eminent London physician of Victorian times, is best known as the speaker at the historic meeting at which the chairman, Sir Charles Locock, seem to overshadow him in announcing the introduction of bromide--the first effective anti-convulsant. But in fact Sieveking had announced a most important conceptual advance in epileptology--the demise of "essential epilepsy". In addition his book, published soon after and based upon his lecture, is an important historical resumé of Victorian era concepts and management of epilepsy. His important contributions to the understanding and management of this condition are discussed herein.

Henri Ey's neojacksonism and the psychopathology of disintegrated mind.

Science.gov (United States)

Farina, Benedetto; Ceccarelli, Maurizio; Di Giannantonio, Massimo

2005-01-01

The French psychiatrist Henri Ey developed his organo-dynamic theory of the mind function and consciousness 50 years ago incorporating Hughling Jackson's thinking, along with psychiatric and philosophical theorizations by Janet and Bergson. This model has not received the attention it deserved, but recent advances in neuroscience rekindled interest for Ey's theory. By overcoming the Cartesian mind-body dualism and treating the mind-body unit as an inseparable whole, this model opens the way for the integrated treatment of mental disorders. Ey's conceptualization of consciousness as being simultaneously both synchronous and diachronic anticipates current theories of consciousness (Damasio, Edelman, Mesulam).

Ernest Henry Starling (1866-1927): the scientist and the man

DEFF Research Database (Denmark)

Henriksen, Jens H

2005-01-01

The pre-eminent achievements of the English physician and physiologist Ernest Henry Starling were his quantitative explanation of the transcapillary transport of fluid, the discovery of the first hormone, secretin, and his formulation of the law of the heart. In some ways Starling was an outsider...... and he was the centre of several scientific and social controversies. However, throughout his life he stressed fundamental scientific attitudes and ideas with remarkable persistence and power, although also balance, and his scientific achievements have stood the test of time....

Publicações póstumas de Henri Fayol: revisitando sua teoria administrativa.

Directory of Open Access Journals (Sweden)

Edson Miranda de Souza

2011-02-01

Full Text Available O engenheiro francês Henri Fayol (1841-1925 é usualmente apresentado aos estudantes de Administração como o Pai da Escola Clássica de Administração, o que demonstra uma representação limitada da amplitude de sua contribuição para a evolução do pensamento administrativo. Além disso, é frequentemente associado ao seu contemporâneo, o teórico norte-americano Frederick Taylor, sendo aos dois atribuída a defesa de um modelo autoritário de administração. Entretanto, recentemente, pesquisadores descobriram, através do exame de documentos raros e inéditos, um desconhecido retrato desse pioneiro. Este trabalho resulta de uma investigação que buscou levantar fontes de informação bibliográfica disponíveis, publicadas ou não, incluindo resultados de trabalhos de pesquisadores da França, dos Estados Unidos, do Canadá, da Austrália e do Japão. Esses pesquisadores compõem um reduzido grupo de estudiosos, aqui denominados “novos fayolistas” porque retomam, depois de anos de quase amnésia no meio acadêmico, o interesse pelas contribuições de Henri Fayol. Tais estudos revelam conceitos desenvolvidos por Fayol que antecipam aspectos de teorias e práticas da Administração que, somente mais tarde, seriam desenvolvidas, como a Escola de Relações Humanas, a Teoria Contingencial e o Planejamento Estratégico. Ao apresentar as recentes pesquisas sobre o homem e o teórico Henri Fayol, este estudo permite, aos docentes e estudantes de língua portuguesa, acesso a escritos e palestras de sua autoria que, até então, permaneciam desconhecidos.

Fin-de-Siecle Advances in Neuroeducation: Henry Herbert Donaldson and Reuben Post Halleck

Science.gov (United States)

Theodoridou, Zoe D.; Triarhou, Lazaros C.

2009-01-01

This article focuses on two early attempts at bridging neuroscience and education, made by Henry Herbert Donaldson (1857-1938), a neurologist, and Reuben Post Halleck (1859-1936), an educator. Their works, respectively entitled "The Growth of the Brain: A Study of the Nervous System in Relation to Education" (1895) and "The Education of the…

Financial engineering on the corporate debt securities market of Ukraine

OpenAIRE

Bui, T.

2009-01-01

The approaches to the definition of financial engineering and its methods are highlighted, advisability of application of the new securities types created on the basis of financial engineering in Ukrainian corporate financing is grounded.

Financial Innovations and Their Role in the Modern Financial System – Identification and Systematization of the Problem

Directory of Open Access Journals (Sweden)

Joanna Błach

2011-11-01

Full Text Available This paper discusses the role that financial innovations play in the modern financial system, aiming at identifying and systematizing the core problems and definitions related to this issue. The paper first describes the importance of the financial system and financial markets in the economy, explaining their functions and presenting their particular characteristics, focusing on their innovativeness. Then, based on the theoretical studies, the broad definition of the financial innovations is developed, stating that any new developments in any elements of the financial system, including: markets, institutions, instruments and regulations, can be regarded as financial innovations if they are perceived as new by the end-user of innovation. Next, the systematization of the most important types of financial innovations is presented regarding different classification criteria, such as: sources of innovations, motives for innovations, their effects or functions. As financial innovations are not a homogenous group of financial developments, their implications for the financial system can be ambiguous, thus the final assessment of their role can not be generalized and should be made on a case-by-case basis. The information presented in this paper can be regarded as an introduction, encouraging to do further research, as the complexity of the financial innovations makes them an interesting and important subject for this.

Paul Henry Latimer (1925-2011): discoverer of selective scattering in photosynthetic systems.

Science.gov (United States)

Latimer, Margaret Gwyn; Bannister, Thomas T; Govindjee

2017-10-01

We provide here a brief tribute to Paul Henry Latimer (November 25, 1925 to October 1, 2011), a dedicated biological physicist, discoverer of selective scattering in biological systems, a wonderful teacher, husband, and father. We provide here a glimpse of his personal and professional life, including reminiscences from F. Dudley Bryant, Dan A. Cross, Bobby E. Pyle, Bryan L. Seiber, and Bruce A. Seiber.

Financial and energy analyses of woody biomass plantations

International Nuclear Information System (INIS)

Strauss, C.H.

1991-01-01

This paper provides an economic analysis of a short rotation woody crop (SRWC) plantation system established the financial and energy costs of woody biomass and related net values for the total system. A production model for commercial-sized Populus plantations was developed from a series of research projects sponsored by the U.S,. Department of Energy's Short Rotation Woody Crops Program. The design was based on hybrid poplar planted on good quality agricultural sites at a density of 2100 cutting ha -1 . Growth was forecast at 16 Mg(OD) ha -1 yr -1 on a six-year rotation cycle. All inputs associated with plantation establishment, annual operations, and land use were identified on a financial and energy cost basis (Strauss et al. 1989). Net values for the system projected a minimum financial profit and a major net energy gain. Financial profit was limited by the high market value of energy inputs as compared to the low market value of the energy output. The net energy gain was attributed to the solar energy captured through photosynthesis. Principal input costs to the overall system, on both a financial and energy basis, were land rent and the harvesting/transportation requirements

Genesis nature of financial strategy

Directory of Open Access Journals (Sweden)

O.V. Pashchenko

2015-03-01

Full Text Available The article is devoted to the study of the origin and history of the interpretation of the genesis of «strategy», «financial strategy», its elements and composite types. Scientists studied different views on the concept of strategy. Several specific positions founders of different approaches to define the strategy of schools operating strategies involved in the formulation and implementation of the concept of «strategy». Evaluation of different schools of strategies that deepened understanding of the industry and its strategy in the early stages of formation. Based on the works of various scholars studied by the author actually proposed interpretation of the concept strategy. The general industry and functional strategies which include the following strategies: innovation, resource, financial, production, marketing and human resources. Allocated financial strategy and its significant impact on other strategies. Author developed financial sector strategy and financial strategy of competitive enterprise. The importance of financial strategies under conditions of companies and the industry as a whole, as well as components of development of financial strategy. Deals with the factors that must be considered in the development and implementation of financial strategies. The systems analysis strategies and the impact on financial results, the estimation of their attractiveness and risk. Considered classification on the basis of financial strategies and sectoral orientation of the financial sector strategy based on company size, its form and noted the importance of this trait in systematizing strategies. The expediency of the financial strategy. Defined competitive advantage and efficiency of business and industry through the implementation of various financial strategies.

Staging Henry Fielding: The Author-Narrator in Tom Jones On Screen

OpenAIRE

Løfaldli, Eli

2017-01-01

As recent adaptation theory has shown, classic-novel adaptation typically sets issues connected to authorship and literal and figurative ownership into play. This key feature of such adaptations is also central to the screen versions of Henry Fielding’s Tom Jones (1749). In much of Fielding’s fiction, the narrator, typically understood as an embodiment of Fielding himself, is a particularly prominent presence. The author-narrator in Tom Jones is no exception: not only is his presence strongly...

Family Health and Financial Literacy--Forging the Connection

Science.gov (United States)

Braun, Bonnie; Kim, Jinhee; Anderson, Elaine A.

2009-01-01

Families are at-risk of or experiencing a diminished quality of living and life in current economic times and difficult decisions are required. Health and financial literacy are the basis for wise personal and public decision making. Family and consumer sciences (FCS) professionals can forge connections between health and financial literacy to…

DNA-Catalyzed Henry Reaction in Pure Water and the Striking Influence of Organic Buffer Systems

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Marleen Häring

2015-03-01

Full Text Available In this manuscript we report a critical evaluation of the ability of natural DNA to mediate the nitroaldol (Henry reaction at physiological temperature in pure water. Under these conditions, no background reaction took place (i.e., control experiment without DNA. Both heteroaromatic aldehydes (e.g., 2-pyridinecarboxaldehyde and aromatic aldehydes bearing strong or moderate electron-withdrawing groups reacted satisfactorily with nitromethane obeying first order kinetics and affording the corresponding β-nitroalcohols in good yields within 24 h. In contrast, aliphatic aldehydes and aromatic aldehydes having electron-donating groups either did not react or were poorly converted. Moreover, we discovered that a number of metal-free organic buffers efficiently promote the Henry reaction when they were used as reaction media without adding external catalysts. This constitutes an important observation because the influence of organic buffers in chemical processes has been traditionally underestimated.

Beyond the Historical Record? Henry James in “The Master at St. Bartholomew’s Hospital

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Elena Ogliari

2018-02-01

Full Text Available The article analyses the short-story “The Master at St Bartholomew’s Hospital 1914–1916” by Joyce Carol Oates (2007 in the broader context of the Jamesian biofiction, a series of novels and tales featuring Henry James as their protagonist. The addition of the prefix “bio-” to “fiction” points out the hybrid nature of these texts, which are a melange of biography, autobiography, criticism and fiction. Oates’s story not only epitomizes this hybridity, but it also proves to be an exploration of the potentiality of this subgenre to penetrate the mystery surrounding James’s persona and saturate the lacunae in his biography by resorting to what David Lodge defined as “the novelist’s licence”. The short-story is yet another evidence of Oates’s fascination with the unsaid in James’s life and prose, because it revolves around the silence into which he sank at the outbreak of the Great War, when he did not write anything in his pocket diaries for three months. In an attempt to go beyond the limits of the historical record, Oates gives insights into the mind of the author by depicting a Henry James in crisis – nagged by doubts about his artistic legacy – in an atmosphere of uncertainty enhanced by a complex intertextual play. The result is ‘a Henry James’ slightly divergent from the historical one: thus, the tale advocates the inaccessibility of the private life of a real individual. Nonetheless, the acknowledgement of this limit spurs the celebration of fictional imagination.

Henri Fayol. Performativity of his ideas and oblivion of their creator

OpenAIRE

Dumez , Hervé

2018-01-01

Henri Fayol formulated one of the first theories of management and allows us to see how one of the first scientific approaches of management could or could not perform management practices. Therefore, Fayol is particularly interesting from the point of view of performativity (Callon, 1998, 2007, MacKenzie et al., 2007, Muniesa, 2014). The case is all the richer because it presents the rare characteristic of a direct confrontation between two rival theories, his and Taylor's, at the level of t...

Equivalence: A Crucial Financial Concept for Extension, Consumer, and Investor Education

Science.gov (United States)

Straka, Thomas J.

2010-01-01

Equivalence is a fundamental concept that is the basis of personal financial planning. Any Extension consumer financial education program would need the concept to explain financial products that involve a series of payments over some length of time (pensions, fixed annuities, and mortgages). A table of annuity factors is presented that can be…

Administrative and Financial, Coordinator | IDRC - International ...

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

Primary Duties or Responsibilities Financial Responsibilities Support the effective ... On a monthly basis, prepares a summary for Accounting with the proper ... Analyses, reviews, and assesses incoming administrative issues to the office of the ...

FINANCIAL STABILITY AS A FACTOR ECONOMIC SECURITY

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A. V. Endovitskaya

2015-01-01

Full Text Available Summary. The article examines the linkages between financial stability and the level of its economic security. Considered the content of financial stability, represented by its own definition, we studied the basic conditions to achieve it. The logic diagram showing the location of financial stability and financial security to ensure the economic security of the business entity. A system of internal and external factors affecting the financial stability and endanger financial stability and financial security company. It has been established that it is the internal factors such as the availability of financial resources and financial position, capital structure, the company's ability to generate profits determine the level of economic security and its ability to withstand the negative impact of external and internal threats. The necessity of improving the financial sustainability in order to improve the economic security of the enterprise. On the basis of the research proposed matrix of risks affecting the financial stability and economic security, which allows to determine the probability of their occurrence and impact. It presents the economic, social, human, financial, organizational, economic, innovative and productive tools to increase the stability and financial security of an economic entity. List considered standard measures will make a plan of action to minimize the adverse impacts and enhance financial stability and security. Therefore, a prerequisite for the economic security of the enterprise is the attainment of financial stability.

Cohesiveness in financial news and its relation to market volatility.

Science.gov (United States)

Piškorec, Matija; Antulov-Fantulin, Nino; Novak, Petra Kralj; Mozetič, Igor; Grčar, Miha; Vodenska, Irena; Smuc, Tomislav

2014-05-22

Motivated by recent financial crises, significant research efforts have been put into studying contagion effects and herding behaviour in financial markets. Much less has been said regarding the influence of financial news on financial markets. We propose a novel measure of collective behaviour based on financial news on the Web, the News Cohesiveness Index (NCI), and we demonstrate that the index can be used as a financial market volatility indicator. We evaluate the NCI using financial documents from large Web news sources on a daily basis from October 2011 to July 2013 and analyse the interplay between financial markets and finance-related news. We hypothesise that strong cohesion in financial news reflects movements in the financial markets. Our results indicate that cohesiveness in financial news is highly correlated with and driven by volatility in financial markets.

Cohesiveness in Financial News and its Relation to Market Volatility

Science.gov (United States)

Piškorec, Matija; Antulov-Fantulin, Nino; Novak, Petra Kralj; Mozetič, Igor; Grčar, Miha; Vodenska, Irena; Šmuc, Tomislav

2014-01-01

Motivated by recent financial crises, significant research efforts have been put into studying contagion effects and herding behaviour in financial markets. Much less has been said regarding the influence of financial news on financial markets. We propose a novel measure of collective behaviour based on financial news on the Web, the News Cohesiveness Index (NCI), and we demonstrate that the index can be used as a financial market volatility indicator. We evaluate the NCI using financial documents from large Web news sources on a daily basis from October 2011 to July 2013 and analyse the interplay between financial markets and finance-related news. We hypothesise that strong cohesion in financial news reflects movements in the financial markets. Our results indicate that cohesiveness in financial news is highly correlated with and driven by volatility in financial markets. PMID:24849598

[The electric furnace of Henri Moissan at one hundred years: connection with the electric furnace, the solar furnace, the plasma furnace?].

Science.gov (United States)

Royère, C

1999-03-01

The trace of Henri Moissan's pioneer work 100 years ago is clearly evidenced by an overview of achievements in high temperature devices; 1987: "Le four électrique" by Henri Moissan; 1948-1952: "High temperature heating in a cavity rotary kiln using focusing of solar radiation" by Félix Trombe; 1962: "The cavity rotary kiln using focused solar radiation jointly with a plasma gun" by Marc Foëx; 1970: "The rotary kiln with two plasma guns and arc transfer" by Marc Foëx; 1984: "The plasma furnace" by Electricité de France (EDF) at Renardières; 1997: "The plasma furnace" by the Atomic Energy Center (CEA) at Cadarache, the VULCANO program. The first part of this contribution is devoted to Henri Moissan. Re-reading his early book on the electric furnace, especially the first chapter and the sections on silica, carbon vapor and experiments performed in casting molten metal--the conclusions are outstanding--provides modern readers with an amazing insight into future developments. The last two parts are devoted to Félix Trombe and Marc Foëx, tracing the evolution of high temperature cavity processus leading to the solar furnace and the present day plasma furnace at the CEA. Focus is placed on research conducted by the French National Center for Scientific Research (CNRS) with the solar and plasma furnaces at Odeillo. The relationships with Henri Moissan's early work are amazing, offering a well deserved homage to this pioneer researcher.

The Role of Trust in Financial Customer-seller Relationships Before and After the Financial Crisis

DEFF Research Database (Denmark)

Hansen, Torben

2014-01-01

provider. Hence, as a direct managerial implication, financial service managers should consider investing additional resources in satisfying their customers in the after crisis era. In addition, it is suggested that managers should seek to rebuild the positive relationship between trust and loyalty......This study examines the role of trust in customer-seller relationships before and after the 2008 financial crisis. On the basis of two surveys comprising 1155 and 757 bank customers, respectively, it is shown that trust is less likely to mediate the relationship between satisfaction and loyalty...

Customer value and financial services distribution channels

OpenAIRE

Chakrabarty, Anita

2017-01-01

This research effort seeks to investigate the co-creation of customer value in distribution channels of financial services as perceived by customers. In financial services, an in-depth investigation of customer value is necessary because of its recognised strategic imperative for competitive advantage (Woodruff, 1997). The Service Dominant Logic further demonstrates the importance of customer value as the basis of customers’ evaluations of products or service offerings (Vargo and Lusch, 2004)...

CONSIDERATIONS ON AUDIT OF GROUP FINANCIAL STATEMENTS

OpenAIRE

Attila Tamas Szora; Iulian Bogdan Dobra

2010-01-01

The objective of this paper is to present a comparative analysis of the consolidatedfinancial statements according to the International Financial Reporting Standards or the EuropeanDirectives and see how such accounting alternative affect the explanatory notes to the consolidatedfinancial statements, especially regarding to the revaluation basis of the assets. The study seeks todetermine if the accounting diversity influences the work of the financial auditor. The resultsindicate that the two...

Effective Form of Reproducing the Total Financial Potential of Ukraine

Directory of Open Access Journals (Sweden)

Portna Oksana V.

2015-03-01

Full Text Available Development of scientific principles of reproducing the total financial potential of the country and its effective form is an urgent problem both in theoretical and practical aspects of the study, the solution of which is intended to ensure the active mobilization and effective use of the total financial potential of Ukraine, and as a result — its expanded reproduction as well, which would contribute to realization of the internal capacities for stabilization of the national economy. The purpose of the article is disclosing the essence of the effective form of reproducing the total financial potential of the country, analyzing the results of reproducing the total financial potential of Ukraine. It has been proved that the basis for the effective form of reproducing the total financial potential of the country is the volume and flow of resources, which are associated with the «real» economy, affect the dynamics of GDP and define it, i.e. resource and process forms of reproducing the total financial potential of Ukraine (which precede the effective one. The analysis of reproducing the total financial potential of Ukraine has shown that in the analyzed period there was an increase in the financial possibilities of the country, but steady dynamics of reduction of the total financial potential was observed. If we consider the amount of resources involved in production, creating a net value added and GDP, it occurs on a restricted basis. Growth of the total financial potential of Ukraine is connected only with extensive quantitative factors rather than intensive qualitative changes.

The 'Overly-Broad' Selden Patent, Henry Ford and Development in the Early US Automobile Industry

DEFF Research Database (Denmark)

Howells, John; Katznelson, Ron D

of the Selden patent claims. We use new primary sources to show how Henry Ford and others engaged in what today is called “Freedom to Operate” patent analysis when it most mattered commercially. We show that Ford correctly anticipated that a future court adjudication of the Selden patent claims would...

Kuidas kommunikatsiooniga raha kaasata ehk sõna saab härra ühisrahastus / Henri Laupmaa ; intervjueerinud Dea Martinjonis

Index Scriptorium Estoniae

Laupmaa, Henri

2015-01-01

Intervjuu IT-ettevõtja, kodanikuühiskonna arendaja ning toetusplatvormi Hooandja ühe käivitaja Henri Laupmaaga Hooandja platvormi õnnestunud projektidest, uuest ühisrahastusplatvormist Fundwise, kommunikatsioonist ühisrahastusprojektide ellu viimisel

Theoretical Insight of Physical Adsorption for a Single Component Adsorbent + Adsorbate System: II. The Henry Region

KAUST Repository

Chakraborty, Anutosh; Saha, Bidyut Baran; Ng, Kim Choon; Koyama, Shigeru; Srinivasan, Kandadai

2009-01-01

evaluated and compared with experimental data. It is found that the adsorbents with higher specific surface areas tend to possess lower heat of adsorption (ΔH°) at the Henry regime. In this paper, we have established the definitive relation between Ai and ΔH

Henry Fayol’s 14 Principles of Management: Implications for Libraries and Information Centres

OpenAIRE

Uzuegbu, C. P.; Nnadozie, C. O.

2015-01-01

This paper focuses generally on the ‘fourteen principles of management’ by Henri Fayol. However, it specifically analyses their application to and implications for libraries and information centres. An extensive review of published works on management generally, and library management in particular, was conducted. This yielded vital insights on the original meaning and later modifications of these principles, as well as their application in the management of various organisation...

Measures of Financial Capacity: A Review.

Science.gov (United States)

Ghesquiere, Angela R; McAfee, Caitlin; Burnett, Jason

2017-05-23

Capacity to manage finances and make financial decisions can affect risk for financial exploitation and is often the basis for legal determinations of conservatorship/guardianship. Several structured assessments of financial capacity have been developed, but have not been compared regarding their focus, validity, or reliability. Therefore, we conducted a review of financial capacity measures to examine these factors. We searched electronic databases, reference lists in identified articles, conference proceedings and other grey literature for measures of financial capacity. We then extracted data on the length and domains of each measure, the population for which they were intended, and their validity and reliability. We identified 10 structured measures of financial capacity. Most measures could be completed in 25-30 min, and were designed to be administered to older adults with some level of cognitive impairment. Reliability and validity were high for most. Measurement of financial capacity is complex and multidimensional. When selecting a measure of financial capacity, consideration should be made of the population of focus and the domains of capacity to be assessed. More work is needed on the cultural sensitivity of financial capacity measures, their acceptability, and their use in clinical work. Better understanding of when, and to whom, to administer different financial capacity measures could enhance the ability to accurately detect those suffering from impaired financial capacity, and prevent related negative outcomes like financial exploitation. © The Author 2017. Published by Oxford University Press on behalf of The Gerontological Society of America. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

The Information - Connexion Between Financial Accounting and Management Accounting

Directory of Open Access Journals (Sweden)

Florin Radu

2016-01-01

Full Text Available In the current context of the market economy development and evolution and development of companies’ activities it is remarked the proper development of economic and financial information. In this paper we shall present both the qualitative characteristics of the accounting information, from national and international perspective, and their classification according to Statement of Financial Accounting Standards No. 2. The need for information is covered by unpublished reports, statements, which include selective information from the financial statements. In the private sector, managers interested in the entity’s performance, turn to financial analysts, who on the basis of economic and financial indicators can give a diagnosis on the health of the entity.

«Ancient armour and arms recently received from Spain» Eusebio Zuloaga, Henry Lepage, and the Real Armería in Madrid

Directory of Open Access Journals (Sweden)

Pyhrr, Stuart W.

1999-12-01

Full Text Available In 1835 an important group of arms, some of them from Real Armeria, was sent by Eusebio Zuloaga to the gunmaker Henri Lepage in Paris. This paper documents the transaction and seeks to identify the present location of some items.

En 1835 un importante conjunto de armas, algunas procedentes de la Real Armeria, fue enviado por Eusebio Zuloaga a1 arcabucero Henri Lepage de París. Este artículo documenta dicho envió y pretende señalar el paradero actual de alguno de los objetos

Diagnosis of Financial Crisis in Asia : From Miracle to Debacle

NARCIS (Netherlands)

van de Gevel, A.J.W.

1998-01-01

This paper discusses the causes, cures and consequences of the Asian financial crisis.Since mid-1997 a number of Southeast Asian economies have been in the grip of a severe financial crisis that has thrown the region into a deep recession.On the basis of expected diminishing returns this has raised

The Heuristic Method, Precursor of Guided Inquiry: Henry Armstrong and British Girls' Schools, 1890-1920

Science.gov (United States)

Rayner-Canham, Geoff; Rayner-Canham, Marelene

2015-01-01

Though guided-inquiry learning, discovery learning, student-centered learning, and problem-based learning are commonly believed to be recent new approaches to the teaching of chemistry, in fact, the concept dates back to the late 19th century. Here, we will show that it was the British chemist, Henry Armstrong, who pioneered this technique,…

IMPROVING FINANCIAL ANALYSIS OF ORGANIZATIONS IN ORDER TO PREVENT THEIR INSOLVENCY

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V. N. Alferov

2012-01-01

Full Text Available The current regulatory analysis of the financial condition of insolvent organizations have some disadvantages also does not account the features of the analysis based on the consolidated financial statements under IFRS and GAAP. In this work on the basis of the comparative analysis of financial condition of a number of large Russian companies, calculated on their accounting statements prepared under Russian accounting standards, IFRS and GAAP, proposals are developed to improve the analysis of financial condition of insolvent institutions.

IMPROVING FINANCIAL ANALYSIS OF ORGANIZATIONS IN ORDER TO PREVENT THEIR INSOLVENCY

Directory of Open Access Journals (Sweden)

V. N. Alferov

2013-01-01

Full Text Available The current regulatory analysis of the financial condition of insolvent organizations have some disadvantages also does not account the features of the analysis based on the consolidated financial statements under IFRS and GAAP. In this work on the basis of the comparative analysis of financial condition of a number of large Russian companies, calculated on their accounting statements prepared under Russian accounting standards, IFRS and GAAP, proposals are developed to improve the analysis of financial condition of insolvent institutions.

Henri Lopès : d’Une Quête Incessante à une identité plurielle

Directory of Open Access Journals (Sweden)

Vincent Simédoh

2006-04-01

Full Text Available Dans plusieurs oeuvres d’Henri Lopès, les personnages sont constamment en quête d’une identité. Une quête qu’ils entament comme un parcours puisque désormais ils vivent au confluent de plusieurs cultures et ils se sentent comme en exil. Ce n’est pas forcément un exil extérieur parce qu’ils ont quitté leur pays d’origine mais c’est plutôt un exil intérieur. Ainsi les personnages se sentent incapables de se situer par rapport à eux-mêmes et à autrui. Dès lors surgit une tentation, celle de se réfugier dans le souvenir qui n’existe même plus. La mémoire s’estompe. L’histoire elle-même fuit et disparaît. Ce qui fait naître chez les personnages un vide qui conduit à un malaise identitaire, d’où déchirement. En face de cet écartèlement, surgit une multitude de pistes. Et c’est dans cette perspective qu’Henri Lopès propose une identité plurielle.

When nursing takes ownership of financial outcomes: achieving exceptional financial performance through leadership, strategy, and execution.

Science.gov (United States)

Goetz, Kristopher; Janney, Michelle; Ramsey, Kristin

2011-01-01

With nurses and unlicensed supportive personnel composing the greatest percentage of the workforce at any hospital, it is not surprising nursing leadership plays an increasing role in the attainment of financial goals. The nursing leadership team at one academic medical center reduced costs by more than $10 million over 4 years while outperforming national benchmarks on nurse-sensitive quality indicators. The most critical success factor in attaining exceptional financial performance is a personal and collective accountability to achieving outcomes. Whether it is financial improvement, advancing patient safety, or ensuring a highly engaged workforce, success will not be attained without thoughtful, focused leadership. The accountability model ensures there is a culture built around financial performance where nurses and leaders think and act, on a daily basis, in a manner necessary to understand opportunities, find answers, and overcome obstacles. While structures, processes, and tools may serve as the means to achieve a target, it is leadership's responsibility to set the right goal and motivate others.

Financial markets and interest rate

Directory of Open Access Journals (Sweden)

Dudić Zdenka

2012-01-01

Full Text Available The paper 'Financial Markets and Interest Rate' originated from the thesis paper. This topic is very interesting and more and more present in the recent few years. Various changes in the market, increased competition, the development of information technologies, application of innovations, all these contribute to the rapid expansion of scope and use of financial derivatives. Therefore, under these influences, oscillations in various markets are present on a daily basis, so that the vast expansion of financial contracts is present, which is mainly related to interest rates. What are the world's best-known stock markets? What are the instruments most actively traded on stock exchanges? The words LIBOR and BBA LIBOR are frequently heard in today's media. What is LIBOR? What is BBA LIBOR? How and when is it determined? Where is LIBOR used?.

FINANCIAL STATEMENTS ANALYSIS AND FIRMS’ VALUATION IN VIETNAM

OpenAIRE

Kim, Trang Thu

2009-01-01

Valuation is the central focus in fundamental analysis. This dissertation considers the usefulness of financial statements in predicting market values of companies in Vietnam stock market by adopting the valuation model constructed by Chung et al., (2001). The overview of Vietnam stock market; some definitions about financial statements, valuation; description of several basis valuation models and empirical evidence including the description of valuation model developed by Chung et al., (2001...

The Snake Charmer(ess intermedia dialogue between Henri Rousseau's Painting and Sylvia Plath's poetry

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Milovanov Dajana

2017-01-01

Full Text Available The paper examines possible interpretations of poetry and poetic image analysing the dialogue between the arts of literature and painting. The paper studies the poet Sylvia Plath's referencing Henri Rousseau's painting The Snake Charmer in her poem 'Snakecharmer'. What is analysed is the creative superstructure based upon nonliterary reference, as well as the visual elements attained through two diverse artistic media.

Development of methodology of financial assets accounting in IFRS context

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V.I. Tsurkanu

2018-04-01

Full Text Available In the innovation economy the proportion of resources directed to investment is significantly increasing and therefore the process becomes an integral part of the economic activities of modern organizations. In that situation the organization acquire another type of assets called financial, which differ in their characteristics from tangible and intangible assets. The authors of the present study firstly prove the need for economic interpretation of the financial assets and allocation in the balance their own positions, after the recognition, on the basis of the characteristic of such assets and for accounting and reporting should be assessed. In this context, we reveal methods that can choose the organizations, using business management models implemented by IFRS 9 «Financial instruments» for evaluation of financial assets, depending on their category. Special attention is paid to improving the methodology of accounting for financial assets in accordance with their specific characteristics of recognition and measurement. These issues are investigated not only in theoretical terms, but also on the basis of the comparison of normative and legislative acts of the Republic of Moldova and Ukraine with the regulations of IFRS. In addition, whereas the accounting systems and financial reporting in these countries change in accordance with the requirements of the Directive 2013/34/EU, their impact on the accounting of financial assets is also taken into account. According to the results of the research, drafting conclusions and suggestions are of theoretical nature and are of practical importance.

Restauration de la statue de Henri IV

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Stéphanie Celle

2012-04-01

Full Text Available Cette intervention de conservation du bronze de la statue de Henri IV était la première depuis sa création en 1818 : on héritait de la surface originale de l’œuvre altérée par les vicissitudes du temps et les événements historiques traversés. Le protocole de conservation se voulait respectueux de cette authenticité de la patine et a cherché à en laisser les marques tout en apportant une réponse pour contrer la corrosion active de l’alliage. C’est en conformité aux principes de conservation établis par Cesare Brandi, qu’ont été définis le nettoyage sélectif des surfaces et l’application de couches protectives sur le bronze. Par ailleurs, le moment du chantier est un moment privilégié pour observer un monument et mieux connaître son histoire particulière. Ce chantier nous a permis de redécouvrir deux ensembles de boîtes déposées dans l’antre du cheval dans des situations parfois surprenantes.This conservation treatment for the bronze statue of Henri IV is the first since its creation in 1818. While the original surface of the work remains, it has been altered by natural and human forces; including the weathering of the material from exposure to the elements and damage caused by historic events. The conservation protocol is respectful of this authenticity of the surface patina and the marks of damage due to historical events, while developing a treatment plan to counter the active corrosion of the alloy. In keeping with the principles of conservation established by Cesare Brandi, the treatment program defines the selective cleaning of the surface and the application of several layers of a protective coating on the bronze. In addition, the conservation project is an opportunity to carefully study a monument to better understand its unique history. This project allowed us to rediscover two sets of boxes placed inside the cavity of the horse; an unxpected discovery.

Community Arts Programs: Cohesion and Difference Case Studies. Henry Street Settlement and El Museo del Barrio

Science.gov (United States)

Kiebert-Gruen, Cathleen

2009-01-01

A comparative case study of two cultural institutions, Henry Street Settlement and El Museo del Barrio, founded almost eighty years apart, were involved in social justice causes and community arts. Although both of these institutions participated in the political activism of their time, they also demonstrated an important adaptability. They were…

Ensaios teóricos: os capitulos introdutórios de Henry Fielding Exploring theory: Fielding’s prefatory chapters

Directory of Open Access Journals (Sweden)

Sandra Guardini T. Vasconcelos

2000-01-01

Full Text Available Henry Fielding, um dos fundadores do romance inglês, deixou um material teórico bastante rico a respeito do gênero em ascensão, que ele discutiu em prefácios e nos célebres capítulos introdutórios a Tom Jones. Esse artigo tem como objetivo apresentar alguns dos impasses e dilemas enfrentados pelo romancista e as soluções formais que ele propôs para resolvê-los.Henry Fielding, one of the founders of the English novel, has left a wealth theoretical material about the rising genre, which he discussed in prefaces and in his famous introductory chapters to Tom Jones, this article aims to present some of the impasses and double binds faced by the novelist and the formal solutions he proposed to deal with them.

"Audacity or Precision": The Paradoxes of Henri Villat's Fluid Mechanics in Interwar France

OpenAIRE

Aubin , David

2010-01-01

In Interwar France, Henri Villat became the true leader of theoretical researches on fluid mechanics. Most of his original work was done before the First World War; it was highly theoretical and its applicability was questioned. After having organized the first post-WWI International Congress of Mathematicians in 1920, Villat became the editor of the famous Journal de math\\'ematiques pure et appliqu\\'es and the director of the influential book series "M\\'emorial des sciences math\\'ematiques."...

Henri Walon: por uma teoria dialética na educação

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Maria Inês Naujorks

2000-04-01

Full Text Available O texto aborda as principais idéias desenvolvidas por Henri Wallon. Tendo como método o materialismo dialético, seu projeto foi o de formular uma "ciência do homem". Para o autor o desenvolvimento é a síntese dialética do biológico e do social e só pode ser entendido à luz das contradições de um processo que se estende por toda vida toda.

Financial and Economic Crisis and Corporate Finance Development

Institute of Scientific and Technical Information of China (English)

LI Xinhe

2015-01-01

Financial and economic crisis has challenged the ideological and methodological basis,the basic assumptions and the universal applicability of the research conclusions of the mainstream corporate finance.In order to construct corporate finance appropriate to the state of financial crisis,it is necessary to adjust the objective function of corporate finance,modify the corporate financing theory,extend corporate investment theory,enrich corporate working capital management theory,and adjust corporate dividend policy theory.

The Information Provision of the Non-Financial Reporting

OpenAIRE

Korol Svitlana Ya.

2017-01-01

The article is aimed at developing the methodological foundations together with a scientific substantiation of the methodical recommendations for accounting and information provision of the non-financial reporting of enterprise. As a basis for this study have been taken recommendations by the Global Reporting Initiative. The indicators of non-financial report have been grouped with regard to their possible information provision. The article proves the possibility to use a single database to g...

INTEGRATION OF FINANCIAL AND NON-FINANCIAL REPORTS UNDER MANAGEMENT CONDITIONS

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Mihail PRODANCIUK

2013-02-01

Full Text Available The paper presents the assessment of the development of integrated reports overseas and describes the stages of establishment of such a system. The form and structure of corporate reporting is developed, and is differentiated, reflecting the integrated information regarding aspects of financial and non-financial activity: statistical indicators, economical, financial and social, company strategy, future cash flows, the value of human capital, and the stability of the business model. Goals and objectives of corporate reports are determined, which consist in providing reliable information on all company activities in accordance with strategic objectives and management models. The structure of the integrated report takes into consideration the requirements of the management system, of the legislative bodies and other institutions, and is considered the basis for the development of branch reports models. Its structure will depend on the size of the legal-organizational form and the social value of the company in society. The author of the article suggests three approaches to achieving corporate reports in the section of social responsibility indicators; where each company chooses the form of reporting in accordance with the available categories that depend on the size and strategic policy. The suggested integrated reports are instrumental to the observance of the stable development doctrines and will become a tool that, in the near future, will ensure the company an effective interaction with financial markets and the stakeholders of market relations.

Integration of financial and non-financial reports under management conditions

Directory of Open Access Journals (Sweden)

Prodanciuk Mihail

2013-02-01

Full Text Available The paper presents the assessment of the development of integrated reports overseas and describes the stages of establishment of such a system. The form and structure of corporate reporting is developed, and is differentiated, reflecting the integrated information regarding aspects of financial and non-financial activity: statistical indicators, economical, financial and social, company strategy, future cash flows, the value of human capital, and the stability of the business model. Goals and objectives of corporate reports are determined, which consist in providing reliable information on all company activities in accordance with strategic objectives and management models.The structure of the integrated report takes into consideration the requirements of the management system, of the legislative bodies and other institutions, and is considered the basis for the development of branch reports models. Its structure will depend on the size of the legal-organizational form and the social value of the company in society. The author of the article suggests three approaches to achieving corporate reports in the section of social responsibility indicators; where each company chooses the form of reporting in accordance with the available categories that depend on the size and strategic policy. The suggested integrated reports are instrumental to the observance of the stable development doctrines and will become a tool that, in the near future, will ensure the company an effective interaction with financial markets and the stakeholders of market relations.

Visualizing the Life and Legacy of Henry VIII: Guiding Students with Eight Types of Graphic Organizers

Science.gov (United States)

Gallavan, Nancy P.; Kottler, Ellen

2010-01-01

Delving into the life and legacy of Henry VIII is both complex and captivating. People seem compelled to learn more abut his critical contributions and controversial conduct that range from the significant to the scandalous. Reflecting on the history of the world would be incomplete without investigating the events and escapades associated with…

DIAGNOSIS OF FINANCIAL POSITION BY BALANCE SHEET ANALYSIS - CASE STUDY

OpenAIRE

Hada Teodor; Marginean Radu

2013-01-01

This study aims to elucidate and to exemplify an important technique for assessing the economic entities, namely the fundamental analysis of the balance sheet, in several significant aspects. The analysis of financial data reported in the balance sheet are, for an economic entity, the basis of a principle diagnosis by determining specific indicators of economic and financial analysis. This analysis aims to provide an insight into the companyâ€(tm)s financial position. The stated aim of this s...

Victor Henri: 111 years of his equation.

Science.gov (United States)

Cornish-Bowden, Athel; Mazat, Jean-Pierre; Nicolas, Serge

2014-12-01

Victor Henri's great contribution to the understanding of enzyme kinetics and mechanism is not always given the credit that it deserves. In addition, his earlier work in experimental psychology is totally unknown to biochemists, and his later work in spectroscopy and photobiology almost equally so. Applying great rigour to his analysis he succeeded in obtaining a model of enzyme action that explained all of the observations available to him, and he showed why the considerable amount of work done in the preceding decade had not led to understanding. His view was that only physical chemistry could explain the behaviour of enzymes, and that models should be judged in accordance with their capacity not only to explain previously known facts but also to predict new observations against which they could be tested. The kinetic equation usually attributed to Michaelis and Menten was in reality due to him. His thesis of 1903 is now available in English. Copyright © 2014 Elsevier B.V. and Société française de biochimie et biologie Moléculaire (SFBBM). All rights reserved.

76 FR 63906 - Henry Gordy International, Inc., Provisional Acceptance of a Settlement Agreement and Order

Science.gov (United States)

2011-10-14

... International, Inc., containing a civil penalty of $1,100,000.00. DATES: Any interested person may ask the... report of a death involving a Target Set on or about May 1, 2006, after an 8-year-old boy choked on a dart and died on March 9, 2006. 8. In response to the death reported on or about May 1, 2006, Henry...

FEATURES OF FORMATION OF FINANCIAL RESULTS IN ACCOUNTING OF AGRARIAN COMPANIES

OpenAIRE

Shulepina S. A.; Lukyanchik A. A.

2015-01-01

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

THE STAGES OF ESTABLISHMENT AND DEVELOPMENT OF FINANCIAL MANAGEMENT

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Roman GRESHKO

2017-06-01

Full Text Available The paper reviews major stages of establishment and development of financial management, main conceptual theories, and methods, approaches, developed by academic economists in the field of corporate finance that became the basis for the development of financial management as a science. In the paper, the authors identify the major five stages of its establishment, in the process of which the range of thoroughly studied issues was constantly expanded, the methodologies of their research were enriched. The paper describes the main scientific works of famous economists of the relevant periods that have made a significant contribution to the formation and development of financial management as a science. The authors drew the conclusions about prerequisites to the development of financial science and research priorities in the financial management of enterprises.

Local financial development and capital accumulations: Evidence from Turkey

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Eryiğit Sibel Balı

2015-01-01

Full Text Available Despite the unquestionable importance of financial markets in the economy, the factors promoting financial development have just recently begun to be researched intensively. In this context, the aim of the study is to explain the reasons for the financial development gaps among provinces in Turkey on the basis of capital accumulations. According to the results of the spatial panel data model estimates based on indices of 81 provinces in Turkey for the period 2005-2009, it was found that the level of social capital best explained the level of financial development, followed by physical capital and human capital. Additionally, it was found that capital accumulations contributed above average not only to the financial development of that province, but also to that of the surrounding provinces.

MERGER AND ACQUISITION IN THE FINANCIAL SERVICES INDUSTRY

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Éva PINTÉR

2011-01-01

Full Text Available The paper analyses the driving forces of the convergence in the financial sector, focused on banking and insurance companies, in terms of strategic cross-sector and cross-border mergers and acquisitions (M As. New tendencies such globalization, integration, disintermediation and deregulation give the basis for new dimensions in the financial services industry. Based on the data, the banking industry has experienced an enormous level of consolidation as M As. We find that the penetration process, so the entry into insurance services industry is mostly driven by banks. We analyse whether this risky strategic process is beneficial or necessary in the financial services industry.

[Crusading and Chronicle Writing on the Medieval Baltic Frontier: A Companion to the Chronicle of Henry of Livonia] / Michael Amundsen

Index Scriptorium Estoniae

Amundsen, Michael

2012-01-01

Arvustus: Crusading and chronicle writing on the medieval Baltic frontier : a companion to the Chronicle of Henry of Livonia / edited by Marek Tamm, Linda Kaljundi, Carsten Selch Jensen. Farnham : Ashgate, 2011

Emotion and financial markets

OpenAIRE

Lucy F. Ackert; Bryan K. Church; Richard Deaves

2003-01-01

Psychologists and economists hold vastly different views about human behavior. Psychologists contend that economists' models bear little relation to actual behavior. This view is supported by a large body of psychological research that shows that emotional state can significantly affect decision making. ; Economists, on the other hand, argue that psychological studies have no theoretical basis and offer little empirical evidence about people's decision-making processes. The reigning financial...

Dynamic Portfolio Selection on Croatian Financial Markets: MGARCH Approach

OpenAIRE

Škrinjarić, Tihana; Šego, Boško

2016-01-01

Background: Investors on financial markets are interested in finding trading strategies which could enable them to beat the market. They always look for best possibilities to achieve above-average returns and manage risks successfully. MGARCH methodology (Multivariate Generalized Autoregressive Conditional Heteroskedasticity) makes it possible to model changing risks and return dynamics on financial markets on a daily basis. The results could be used in order to enhance portfolio formation an...

Thinking in time an introduction to Henri Bergson

CERN Document Server

Guerlac, Suzanne

2006-01-01

"In recent years, we have grown accustomed to philosophical language that is intensely self-conscious and rhetorically thick, often tragic in tone. It is enlivening to read Bergson, who exerts so little rhetorical pressure while exacting such a substantial effort of thought. . . . Bergson's texts teach the reader to let go of entrenched intellectual habits and to begin to think differently—to think in time. . . . Too much and too little have been said about Bergson. Too much, because of the various appropriations of his thought. Too little, because the work itself has not been carefully studied in recent decades."—from Thinking in TimeHenri Bergson (1859–1941), whose philosophical works emphasized motion, time, and change, won the Nobel Prize for Literature in 1927. His work remains influential, particularly in the realms of philosophy, cultural studies, and new media studies. In Thinking in Time, Suzanne Guerlac provides readers with the conceptual and contextual tools necessary for informed appreciati...

Henri Mitterand – Critique génétique et sociocritique

OpenAIRE

Mitterand, Henri; Biasi, Pierre-Marc de; Herschberg Pierrot, Anne

2013-01-01

Henri Mitterand est l’un des fondateurs de la sociocritique en France, et de la génétique zolienne. Il est aussi linguiste, sémioticien et stylisticien. Nous l’avons interrogé sur les relations complexes de la génétique et de la sociocritique. Sociocritique et sociogenèse Pierre-Marc de Biasi – Après une trentaine d’années de recul et d’expérience, quelle place donneriez-vous à la sociocritique et à la sociogenèse dans la construction du nouveau rapport critique qui s’est institué avec les ma...

VIDEO: Dr. Henry Rodriguez - Proteogenomics in Cancer Medicine | Office of Cancer Clinical Proteomics Research

Science.gov (United States)

Dr. Henry Rodriguez, director of the Office of Cancer Clinical Proteomics Research (OCCPR) at NCI, speaks with ecancer television at WIN 2017 about the translation of the proteins expressed in a patient's tumor into a map for druggable targets. By combining genomic and proteomic information (proteogenomics), leading scientists are gaining new insights into ways to detect and treat cancer due to a more complete and unified understanding of complex biological processes.

Pelecitus helicinus Railliet & Henry, 1910 (Filarioidea, Dirofilariinae and Other Nematode Parasites of Brazilian Birds

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Oniki Yoshika

2002-01-01

Full Text Available We report Pelecitus helicinus Railliet & Henry, 1910 from 13 species of birds of 2 orders and 7 families, collected from the states of São Paulo and Mato Grosso, Brazil. All 13 constitute new host records for this nematode. In addition, we report the first record of Aprocta golvani Diaz-Ungria, 1963 from Brazil and Monasa nigrifrons (Bucconidae, as well as a number of other nematode records from Neotropical birds.

Ernest Henry Starling: the history of cardiovascular endocrinology and the continuous need for developing animal models

DEFF Research Database (Denmark)

Henriksen, Jens Henrik Sahl

2014-01-01

The English physiologist, Ernest Henry Starling (1866–1927) (Fig. 1) in 1896, provided a quantitative explanation of the transcapillary transport of fluid. Six years later, he discovered the first hormone and introduced the concept of hormones in 1905, and at the time of the First World War, he f......’s achievements in cardiovascular physiology and endocrinology....

Financial history and financial economics

OpenAIRE

Turner, John D.

2014-01-01

This essay looks at the bidirectional relationship between financial history and financial economics. It begins by giving a brief history of financial economics by outlining the main topics of interest to financial economists. It then documents and explains the increasing influence of financial economics upon financial history, and warns of the dangers of applying financial economics unthinkingly to the study of financial history. The essay proceeds to highlight the many insights that financi...

All Are Worthy to Know the Earth: Henry De la Beche and the Origin of Geological Literacy

Science.gov (United States)

Clary, Renee M.; Wandersee, James H.

2009-01-01

Henry T. De la Beche (1796-1855) began his geological career within an elite circle (Geological Society of London, 1817; FRS, 1819), collaborating with influential gentlemen geologists and publishing original research. When his independent income dwindled, De la Beche managed to secure governmental funding for his mapping projects. This led to…

"Undoubtedly a Powerful Influence": Victor Henry's "Antinomies linguistiques" (1896) with an Annotated Translation of the First Chapter.

Science.gov (United States)

Joseph, John E.

1996-01-01

Discusses Victor Henry's innovative presentation of some underlying contradictions in the premises on which linguistics is founded, cast in the Kantian form of antinomies. The review argues that no science remains more strongly contested than linguistics, a science whose origins are paradoxical and that contains outdated concepts. (30 references)…

DYNAMICS OF DEVELOPMENT OF FINANCIAL SAFETY OF THE ENTERPRISE AS A COMPLEX ECONOMIC SECURITY OF THE STATE

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Tetiana Ganushchak

2017-09-01

Full Text Available The purpose of the paper is to the performance of the evaluation of the financial safety of the enterprise. To achieve the stated aim it has been necessary to solve the following tasks: to use the approaches as to the evaluation of the financial safety of the enterprise, to introduce the analysis system of the financial safety of the enterprise, to consider the structural logical scheme of the analysis procedure of the financial safety of the enterprise, to give the description of the integral indicator of the financial safety of the enterprise; to evaluate and compare companies in the paltry industry according to the level of their financial safety. Methodology. Methodologial basis of the research are the scientific methods, such as : method of logical generalization, dialectical method of recognition of the economic phenomena – to give the definitions of «economic security of the enterprise», «financial security of the enterprise», grouping method, analysis which were used to estimate indicator position of the financial security of the poultry company, graph method which was applied to compare integral estimation of the enterprise;methods of synthesis, deduction, induction, method of the expert estimation to calculate and implement integral marker of the financial security of the poultry company;method of the correlation analysis which was used to identify weight coefficients of the all sided figures of the solvency , business activity, profitability, financial steadiness, pay ability. The priority in methods using was defined by the particular tasks and goals. Results of the research showned into a wide set of the ways of financial enterprise safety as a component of economic security of the state. There is an evaluation of enterprise financial safety on the basis of calculations of integral indicator, including combined indices of profitability (unprofitability, pay ability or the lack of that, business activity (fading, financial

Financial sector taxation: Financial activities tax or financial transaction tax?

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Danuše Nerudová

2011-01-01

Full Text Available The recent financial crises has revealed the need to improve and ensure the stability of the financial sector to reduce negative externalities, to ensure fair and substantial contribution of the financial sector to the public finances and the need to consolidate public finance. All those needs represent substantial arguments for the discussion about the introduction of financial sector taxation. There are discussed in the paper two possible schemes of financial sector taxation – financial transaction tax and financial activities tax. The aim of the paper is to research the possibility of the introduction of financial sector taxation, to discuss the pros and cons of two major candidates on financial sector taxation – financial transaction tax and financial activities tax and to suggest the possible candidate suitable for the implementation on the EU level. Financial transaction tax represents the tool suitable mainly on global level, for only in that case enables generate sufficient financial resources. From EU point of view is considered as less suitable, for it bears the risk of reallocation. Therefore the introduction of financial activities tax on EU level is considered as a better solution for the financial sector taxation in the EU, for financial sector is exempted from value added tax. With respect to the fact, that the implementation would represent the innovative approach to the financial sector taxation, there are no empirical proves and therefore this could be the subject of further research.

Financial Liberalization and Banking Profitability: a Panel Data analysis for Tunisian Banks

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Hakimi Abdelaziz

2011-01-01

Full Text Available The financial liberalization policy was undertaken in several countries like in Tunisia in order to have modern and dynamic financial system. However, the consequences of this program are completely divergent from it’s waitings. In this paper, on the basis of data relating to 9 Tunisian banks over the period 1980-2009, and by adopting the panal data analysis, we will try to check the effect of financial liberalization on the Tunisian banking profitability. The results of our study show a negative and significative relation between financial liberalization and banking profitability.

Basis set effects on the energy and hardness profiles of the ...

Indian Academy of Sciences (India)

Unknown

maximum hardness principle (MHP); spurious stationary points; hydrogen fluoride dimer. 1. Introduction ... This error can be solved when accounting for the basis ..... DURSI for financial support through the Distinguished. University Research ...

FORMATION OF FINANCIAL SECURITY OF THE ENTERPRISE BASED ON STRATEGIC PLANNING

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Nadiya Rushchyshyn

2017-09-01

Full Text Available The purpose of the study is to improve ways of forming financial security of the enterprise based onstrategic planning. The subject of the research: formation of financial security of the enterprise on the basis of strategicplanning. The methodological background of the research is a set of theoretical and general scientific methods:analysis and synthesis, theoretical and logical generalization, grouping, abstraction, and others. The paper providesa general description of the core approaches defining the concept of “financial security of the enterprise”. Functionalgoals of financial security of the enterprise are outlined, namely: ensuring financial stability and independence;achievement of high competitiveness in the market of goods, works, services; ensuring high efficiency of financialand economic activity; ensuring high liquidity of assets, and increasing the market value of the enterprise; supportfor the appropriate level of business activity and image; formation of information security and commercialsecrets; efficient organization of security of share capital and assets of the enterprise. The scheme of organizationof financial security organization is considered based on strategic planning. It is determined that the strategicplanning results in strategic plan (strategy for ensuring the financial security of the enterprise. Such a strategyshould be consistent with both financial and the company’s overall strategies, as well as main goals and objectives.For the most effective implementation of the chosen financial security strategy at the enterprise, it is expedientto develop and implement a system of plans covering all aspects of the strategic planning process, including thetarget program, strategic, tactical, calendar, and individual plans. The system of plans should specify: the purpose ofchanges in the functioning of internal systems of the enterprise; terms of making changes; the work that needs tobe done to make changes; their

The discovery of uranic rays: a short step for Henri Becquerel but a giant step for science

International Nuclear Information System (INIS)

Genet, M.

1995-01-01

In March 1896, Antoine Henri Becquerel discovered radioactivity. This success is largely due to a tradition of high-level scientific research which prevailed over three generations in the Becquerel family. The circumstances of the discovery and the controversies which followed are reviewed within the framework of their scientific and historical context. (orig.)

Literary Practice according to Michel Henry: A Philosophical Introduction to his Novels

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Jean-Baptiste Dussert

2012-12-01

Full Text Available Although the author of four novels, Michel Henry never produced an aesthetics of literature. The purpose of this article is, after a presentation of his philosophy of immanence and his concept of life, to locate where the literary practice takes place in his system. In this study, we are not interested in the poetic quality of his works, but in the possibility to base his singular creativity on his philosophical reflection. This leads us to insert literature in the vast phenomenon of culture and ethics, and to grasp the function of poetics in the struggle against barbarism.

Elementos de política de gestión en Henry Mintzberg

OpenAIRE

García-Álvarez, S. (Santiago); García-Martínez, A.N. (Alejandro Néstor); Múgica, F. (Fernando)

2016-01-01

El trabajo de investigación consistió en estudiar un buen número de los escritos de Henry Mintzberg y prácticamente todas sus obras relacionadas con los elementos de política de gestión: no únicamente los libros, sino numerosos artículos y textos relacionados. He leído también muchos libros y artículos de otros autores de management, como Drucker, Collins, Kotter, Pfeffer, Peters y varios más, para enriquecer el texto y contrastar posturas. He estudiado con particular interés y detenimiento l...

Modern approaches to definition of essence enterprise financial resources in a market economy

OpenAIRE

Merenkova, L.

2010-01-01

On the basis of generalization approaches of economists-scientists in relation of definition of enterprise financial resources the clarify definition is offered, which indicated the existence of forms enterprise financial resources, sources of their formation, purpose of used and form of representation in accounts.

HISTORICAL TRAJECTORIES OF THE FINANCIAL SECTOR DISPLAY IN THE SYSTEM OF NATIONAL ACCOUNTS

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R. Zadorozhna

2017-08-01

Full Text Available This article examines the evolution of approaches to the financial sector display as a part of the economy on the conceptual basis of the System of National Accounts. The main prerequisites for the formation of SNA are revealed. The formation of the methodology of national accounting and the impact of the development of economic theory on it are traced. The role and interconditionality of the Keynes' macroeconomic theory as a methodological basis of the SNA and the SNA as an empirical basis of macroeconomics are defined. The international standards SNA-1953, SNA-1968, SNA-1993 and SNA-2008; the features of presentation of the financial sector and its subsectors composition in standards are analysed.

Henry Agard Wallace, the Iowa Corn Yield Tests, and the Adoption of Hybrid Corn

OpenAIRE

Richard C. Sutch

2008-01-01

This research report makes the following claims: 1] There was not an unambiguous economic advantage of hybrid corn over the open-pollinated varieties in 1936. 2] The early adoption of hybrid corn before 1937 can be better explained by a sustained propaganda campaign conducted by the U.S. Department of Agriculture at the direction of the Secretary of Agriculture, Henry Agard Wallace. The Department's campaign echoed that of the commercial seed companies. The most prominent hybrid seed company,...

CUSTOMER EQUITY:MAKING MARKETING STRATEGY FINANCIALLY ACCOUNTABLE

Institute of Scientific and Technical Information of China (English)

Ashwin ARAVINDAKSHAN; Roland T. RUST; Katherine N. LEMON; Valerie A. ZEITHAML

2004-01-01

The article presents an overview of the literature on customer equity and how customer equity provides an opportunity for marketers to make marketing strategy financially accountable.Traditionally, Return on Investment (ROI) models have been used to evaluate the financial expenditures required by the strategies as well as the financial returns gained by them. However in addition to requiring lengthy longitudinal data, these models also have the disadvantage of not evaluating the effect of the strategies on a firm's customer equity. The dominance of customer-centered thinking over product-centered thinking calls for a shift from product-based strategies to customer-based strategies. Hence, it is important to evaluate a firm's marketing strategies in terms of the drivers of its customer equity. The article summarizes a unified strategic framework that enables competing marketing strategy options to be traded off on the basis of projected financial return, which is operationalized as the change in a firm's customer equity relative to the incremental expenditure necessary to produce the change.

Financialization and financial profit

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Arturo Guillén

2014-09-01

Full Text Available This article starts from the critical review of the concept of financial capital. I consider it is necessary not to confuse this category with of financialization, which has acquired a certificate of naturalization from the rise of neoliberalism. Although financial monopoly-financial capital is the hegemonic segment of the bourgeoisie in the major capitalist countries, their dominance does not imply, a fortiori, financialization of economic activity, since it depends of the conditions of the process reproduction of capital. The emergence of joint stock companies modified the formation of the average rate of profit. The "promoter profit" becomes one of the main forms of income of monopoly-financial capital. It is postulated that financial profit is a kind of "extraordinary surplus-value" which is appropriated by monopoly-financial capital by means of the monopolistic control it exerts on the issue and circulation of fictitious capital.

17 CFR 210.3-10 - Financial statements of guarantors and issuers of guaranteed securities registered or being...

Science.gov (United States)

2010-04-01

... substantially duplicate disclosure elsewhere in the parent company's consolidated financial statements; and (12) Where the parent company's consolidated financial statements are prepared on a comprehensive basis other... included elsewhere in the reconciliation of the consolidated financial statements. [65 FR 51707, Aug. 24...

Financial statistics of major US publicly owned electric utilities 1993

Energy Technology Data Exchange (ETDEWEB)

1995-02-01

The 1993 edition of the Financial Statistics of Major U.S. Publicly Owned Electric Utilities publication presents five years (1989 to 1993) of summary financial data and current year detailed financial data on the major publicly owned electric utilities. The objective of the publication is to provide Federal and State governments, industry, and the general public with current and historical data that can be used for policymaking and decision making purposes related to publicly owned electric utility issues. Generator and nongenerator summaries are presented in this publication. The primary source of publicly owned financial data is the Form EIA-412, the Annual Report of Public Electric Utilities, filed on a fiscal basis.

Comparison of the models of financial distress prediction

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Jiří Omelka

2013-01-01

Full Text Available Prediction of the financial distress is generally supposed as approximation if a business entity is closed on bankruptcy or at least on serious financial problems. Financial distress is defined as such a situation when a company is not able to satisfy its liabilities in any forms, or when its liabilities are higher than its assets. Classification of financial situation of business entities represents a multidisciplinary scientific issue that uses not only the economic theoretical bases but interacts to the statistical, respectively to econometric approaches as well.The first models of financial distress prediction have originated in the sixties of the 20th century. One of the most known is the Altman’s model followed by a range of others which are constructed on more or less conformable bases. In many existing models it is possible to find common elements which could be marked as elementary indicators of potential financial distress of a company. The objective of this article is, based on the comparison of existing models of prediction of financial distress, to define the set of basic indicators of company’s financial distress at conjoined identification of their critical aspects. The sample defined this way will be a background for future research focused on determination of one-dimensional model of financial distress prediction which would subsequently become a basis for construction of multi-dimensional prediction model.

Henry Head and the Theatre of Reverie

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Tiffany Watt-Smith

2011-04-01

Full Text Available In 1903, the neurologist Henry Head (1861-1940 embarked on a painful self-experiment, in which he severed the radial nerve of his left arm, and then charted the gradual and faltering return of sensitivity to the limb over the next four and a half years. To directly experience his own sensations, Head entered into a trance-like state of distraction or reverie he called a ‘negative attitude of attention’. This article explores Head’s peculiar technique for looking within, and argues that while introspection was an established strategy in psychological laboratories, Head’s reverie also resonated with techniques associated with actors and theatrical audiences during this period. Viewing psychological self-experimentation through the lens of theatre, this article makes visible aspects of Head’s embodied, affective laboratory encounters, often obscured in accounts of his experiment. At the same time, it proposes that the broader historical and cultural significance of Head’s experiment lies in his attempt to observe himself by producing states of inattention and reverie at will, mental ‘attitudes’ that were themselves the subject of a rapidly evolving debate in scientific and aesthetic circles at the turn of the twentieth century.

Financial Development, Government R&D Subsidies and Green Innovation

Directory of Open Access Journals (Sweden)

Wang Shuying

2017-01-01

Full Text Available In the low carbon economic era, green innovation has become an important basis for an enterprise to obtain and maintain a sustained competitive advantage. In paper, explores the path of green innovation using the panel data of 30 regions in China from 2008 to 2014.It finds that financial development has heterogeneity and different dimensions of financial development have different effects on green innovation of enterprises. That is, financial development structure has a negative impact on enterprise green innovation, and financial development efficiency has a positive impact on green innovation. Howere, the impact between financial development scale and green innovation is not significant. In addition, the study also finds that government R&D subsidies has no significantly effect on green innovation. Finally, this paper aims to provide the government and enterprises some theoretical and practical guidance to carry out policy-making of green innovation.

The instrument of asset securitization on the basis of investment funds

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O.S. Novak

2015-03-01

Full Text Available This article explores the instruments of asset securitization on the basis of investment funds According to the proposed national model of asset securitization on the basis of investment funds developed the financial instruments, which provide its implementation. Depending on the opportunities the payment management proposed to service the operations of asset securitization by investment certificates with replenishment and without the possibility of replenishment. The use of financial instruments without the possibility of replenishment envisages a simple and low-cost operation of redirecting funds from the originator to the investors in the form of investment income by certification of securitization fund. The instruments with replenishment allow not only to redirect payments for operations of assets securitization, but also to manage them in order to minimize risks.

FINANCIAL STABILITY CROSS-REFERENCE BASED ON CALCULATION OF ABSOLUTE INDICATORS

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Neli MUNTEAN

2017-04-01

Full Text Available The lack of applied methods in the national practice that would allow the realization of a complex analysis of financial stability in the corporate sector is one of the primary problems outlined in the process of organizing the fair and efficient management system of numerous factors that determine the financial performance in this sector. Under these circumstances, the need for a comprehensive analysis of financial stability in the corporate sector significantly increases, being an integrated part of the entity's financial situation analysis. The purpose and objectives of the article consist in the generalization of theoretical principles, financial stability analysis instruments and techniques in terms of absolute indicators adaptation to the norms and requirements of International Financial Reporting Standards, and in the comparative analysis of several methods that can be used to measure financial stability in the corporate sector. Thus, the following study, developed as a fusion of existing knowledge and authors own research, aims to provide a basis for reflection and discussion with theorists, practitioners and analysts within the financial field.

Development of low-energy X-ray spectrometry at the Laboratoire National Henri Becquerel

International Nuclear Information System (INIS)

Lepy, M.C.; Plagnard, J.

2007-01-01

In the frame of the French Metrology Institute, the Laboratoire National Henri Becquerel performs accurate characterization of semiconductor detectors that are in use in a number of applications. Their efficiency calibration, energy resolution and the detailed shape of their response function are parameters of interest for accurate processing of low-energy X-ray spectra to be applied to elements identification and fundamental research studies. The tools specifically developed for low-energy detectors calibration and characterization are described, from the use of radioactivity standard to the development of a tunable monochromatic X-ray source. (Author)

Impact of stakeholders' interests on financial accounting policy-making : the case of Lithuania

OpenAIRE

Rudžionienė, Kristina

2006-01-01

This paper analyses the expectations of particular stakeholder groups’ impact on corporate financial accounting policy-making in Lithuanian enterprises from Stakeholder theory perspective. Companies should seek to present a true and fair view of their financial performance and results while making financial accounting policy because stakeholders need informative and truthful accounting data for making right decisions. On the basis of empirical results it could be stated that the impact of dif...

Use of radial basis functions for meshless numerical solutions applied to financial engineering barrier options

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Gisele Tessari Santos

2009-08-01

Full Text Available A large number of financial engineering problems involve non-linear equations with non-linear or time-dependent boundary conditions. Despite available analytical solutions, many classical and modified forms of the well-known Black-Scholes (BS equation require fast and accurate numerical solutions. This work introduces the radial basis function (RBF method as applied to the solution of the BS equation with non-linear boundary conditions, related to path-dependent barrier options. Furthermore, the diffusional method for solving advective-diffusive equations is explored as to its effectiveness to solve BS equations. Cubic and Thin-Plate Spline (TPS radial basis functions were employed and evaluated as to their effectiveness to solve barrier option problems. The numerical results, when compared against analytical solutions, allow affirming that the RBF method is very accurate and easy to be implemented. When the RBF method is applied, the diffusional method leads to the same results as those obtained from the classical formulation of Black-Scholes equation.Muitos problemas de engenharia financeira envolvem equações não-lineares com condições de contorno não-lineares ou dependentes do tempo. Apesar de soluções analíticas disponíveis, várias formas clássicas e modificadas da conhecida equação de Black-Scholes (BS requerem soluções numéricas rápidas e acuradas. Este trabalho introduz o método de função de base radial (RBF aplicado à solução da equação BS com condições de contorno não-lineares relacionadas a opções de barreira dependentes da trajetória. Além disso, explora-se o método difusional para solucionar equações advectivo-difusivas quanto à sua efetividade para solucionar equações BS. Utilizam-se funções de base radial Cúbica e Thin-Plate Spline (TPS, aplicadas à solução de problemas de opções de barreiras. Os resultados numéricos, quando comparados com as soluções analíticas, permitem afirmar

Statistics of financial markets an introduction

CERN Document Server

Franke, Jürgen; Hafner, Christian Matthias

2015-01-01

Now in its fourth edition, this book offers a detailed yet concise introduction to the growing field of statistical applications in finance. The reader will learn the basic methods of evaluating option contracts, analyzing financial time series, selecting portfolios and managing risks based on realistic assumptions about market behavior. The focus is both on the fundamentals of mathematical finance and financial time series analysis, and on applications to given problems concerning financial markets, thus making the book the ideal basis for lectures, seminars and crash courses on the topic. For this new edition the book has been updated and extensively revised and now includes several new aspects, e.g. new chapters on long memory models, copulae and CDO valuation. Practical exercises with solutions have also been added. Both R and Matlab Code, together with the data, can be downloaded from the book’s product page and www.quantlet.de

The Allison V. Armour / William Henry Holmes 1895 Expedition to Mexico

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Warren Haskin

2001-11-01

Full Text Available The foundation of the Field Museum's reputation as a place where serious science is practiced was laid by Allison V. Armour and William Henry Holmes in 1895, a little more than a year after the Museum was established. Looking back after a career of almost 60 years as an anthropologist, and having twice been honored as the outstanding practitioner in the field, Holmes described the trip to Mexico (the only expedition he led during his brief tenure as the Museum's first Curator of An­thropology as "one of the most gratifying and important events of my life." It was also one of the most important events in the history of anthropology at the Museum.

A Case Study of True and Fair View Override in Financial Reporting

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Ho Horace

2016-12-01

Full Text Available This paper documents a case study of true and fair view override in financial reporting by a multinational firm subject to International Financial Reporting Standards (IFRSs. The 2009 Interim Report of HSBC Holdings plc states that HSBC departed from the requirements of IAS 32 Financial Instruments: Presentation (IAS 32. Notwithstanding its noncompliance with the IFRSs, HSBC (2009 concluded that “the interim consolidated financial statements prepared on this basis presented fairly, and gave a true and fair view of the Group’s financial position, financial performance and cash flows” (p. 2. The purpose of this paper is to evaluate critically the accounting treatment in light of the relevant requirements of the IFRSs and the implications for professional accounting standards arising from this departure.

Inverse modeling for seawater intrusion in coastal aquifers: Insights about parameter sensitivities, variances, correlations and estimation procedures derived from the Henry problem

Science.gov (United States)

Sanz, E.; Voss, C.I.

2006-01-01

Inverse modeling studies employing data collected from the classic Henry seawater intrusion problem give insight into several important aspects of inverse modeling of seawater intrusion problems and effective measurement strategies for estimation of parameters for seawater intrusion. Despite the simplicity of the Henry problem, it embodies the behavior of a typical seawater intrusion situation in a single aquifer. Data collected from the numerical problem solution are employed without added noise in order to focus on the aspects of inverse modeling strategies dictated by the physics of variable-density flow and solute transport during seawater intrusion. Covariances of model parameters that can be estimated are strongly dependent on the physics. The insights gained from this type of analysis may be directly applied to field problems in the presence of data errors, using standard inverse modeling approaches to deal with uncertainty in data. Covariance analysis of the Henry problem indicates that in order to generally reduce variance of parameter estimates, the ideal places to measure pressure are as far away from the coast as possible, at any depth, and the ideal places to measure concentration are near the bottom of the aquifer between the center of the transition zone and its inland fringe. These observations are located in and near high-sensitivity regions of system parameters, which may be identified in a sensitivity analysis with respect to several parameters. However, both the form of error distribution in the observations and the observation weights impact the spatial sensitivity distributions, and different choices for error distributions or weights can result in significantly different regions of high sensitivity. Thus, in order to design effective sampling networks, the error form and weights must be carefully considered. For the Henry problem, permeability and freshwater inflow can be estimated with low estimation variance from only pressure or only

Dynamic Portfolio Selection on Croatian Financial Markets: MGARCH Approach

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Škrinjarić Tihana

2016-09-01

Full Text Available Background: Investors on financial markets are interested in finding trading strategies which could enable them to beat the market. They always look for best possibilities to achieve above-average returns and manage risks successfully. MGARCH methodology (Multivariate Generalized Autoregressive Conditional Heteroskedasticity makes it possible to model changing risks and return dynamics on financial markets on a daily basis. The results could be used in order to enhance portfolio formation and restructuring over time.

Financial standing of counties in the Wielkopolskie province in the years 2004-2006

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Anna Majchrzak

2009-01-01

Full Text Available The article presents a selection of indexes describing financial standing of local government units based on counties of the Wielkopolskie province. On the basis of their values analysed local government units were classified using Ward’s method to form classes with a similar financial situation.

Financial conditions of the Dutch Mining Law. How easy can it be?

International Nuclear Information System (INIS)

Nan, W.R.M.

2003-01-01

In this article the financial conditions as they apply under the Mining Act as from 2003 are summarised. From a public finance point of view the financial consequences of this legislation in comparison to the previous legislation would be neutral as the reduced income would be balanced by increasing activities in the Netherlands and on the Netherlands part of the Continental Shelf. Royalty is abolished for offshore activities, and state participation no longer exclusively applies to production but can be requested during the exploration stages as well. The basis for profit share levy is much more linked to the corporate income tax result on a 'ring fenced' basis. Although an abolishment of profit share would have been a welcome improvement of the Mining climate, the Mining Act 2003 still is in many ways an improvement in comparison to the diversified previous systems. For the industry it is important that, also under the Mining Act the stability of the financial regime remains a cornerstone of Dutch financial politics [nl

Have Recent Financial Reforms Improved Financial Accountability in the Australian Commonwealth Public Sector?

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Graham Bowrey

2007-09-01

Full Text Available Since the early 1990s the Australian Commonwealth public sector has undergone significant financialreforms, due primarily to the current federal Liberal government’s drive to improve the financialaccountability of the Commonwealth Government. These reforms include the adoption of accrualaccounting and budgeting and the development and implementation of an outcomes and outputs framework.These reforms culminated in the first full federal budget to be developed on an accrual basis in 1999 – 2000.This paper will examine the implementation of these reforms and the associated processes to determinewhether or not the Commonwealth government is more financially transparent and better able to dischargeits financial accountability. It is argued the complexity of the processes associated with, and the reportingrequirements of these reforms may have actually decreased the level of accountability to the key party towhom accountability is due — the Australian public.

45 CFR 1336.50 - Financial and administrative requirements.

Science.gov (United States)

2010-10-01

... basis of sex in education programs and activities receiving or benefiting from Federal financial... third parties have been unsuccessful. Evidence of such efforts can include letters from possible sources... must be appropriate to the source in terms of project purpose, applicant eligibility, and...

Eroding market stability by proliferation of financial instruments

Science.gov (United States)

Caccioli, F.; Marsili, M.; Vivo, P.

2009-10-01

We contrast Arbitrage Pricing Theory (APT), the theoretical basis for the development of financial instruments, with a dynamical picture of an interacting market, in a simple setting. The proliferation of financial instruments apparently provides more means for risk diversification, making the market more efficient and complete. In the simple market of interacting traders discussed here, the proliferation of financial instruments erodes systemic stability and it drives the market to a critical state characterized by large susceptibility, strong fluctuations and enhanced correlations among risks. This suggests that the hypothesis of APT may not be compatible with a stable market dynamics. In this perspective, market stability acquires the properties of a common good, which suggests that appropriate measures should be introduced in derivative markets, to preserve stability. in here

Methodological approaches to assessing of country’s financial capacity

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A.Yu. Polchanov

2017-12-01

Full Text Available This research is devoted to the theoretical basis of country’s financial capacity assessment, its specificities and algorithm. The aim of the investigation is the generalization of methodological approaches to evaluating country’s financial capacity. The author determines that the assessment involves preparatory, analytical, and final stages. The special attention is paid to the information based on the analysis, demands on it, impact of changes in methodology, dynamics of macroeconomic indicators. The establishment of the united analytical center for assessment of financial capacity of the state for post-conflict recovery is proposed. The results of the critical review of the publications in this field have helped to improve the classification of country’s financial capacity assessment methods by providing some new attributes such as the focus of the evaluation and type of intelligence. The problem of using unlicensed software to assess the financial capacity of the state and the associated risk have not been left without attention.

Creating the future with all finance and financial conglomerates

CERN Document Server

Berghe, Lutgart

1998-01-01

Creating the Future with All Finance and Financial Conglomerates comprises an academic search for an understanding of all finance and financial conglomerates. It presents a strategic and economic analysis of diversification strategies and the growing interface between different types of financial firms. On the basis of a solid analysis of theoretical foundations and practical value, the book develops basic concepts of creating the future: especially solutions in managing risks and fresh ideas for the development of integrated financial services. The structure of the book is logical: starting on theoretical foundations (section 1, part A) and examining the economic value of All Finance and Financial Conglomerates (part B), leads to creating a concept for the future (part C). Case studies add additional practical value to this research. The review of the subject is completed by aspects of risk management in this sector and by political guidelines for the EU single market (section 2). The book builds further on ...

HB1204: Deep-Sea Corals and Benthic Habitats in Northeast Deepwater Canyons on NOAA Ship Henry Bigelow between 20120703 and 20120718

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — A multi-disciplinary team of scientists on the Henry Bigelow HB1204 mission surveyed and ground-truthed known or suspected deep-sea coral habitats associated with...

Financial Leasing: Problems and Prospects of Development in Ukraine

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Ganna Gridina

2017-09-01

Full Text Available The article highlights the current state of the financial services market, in particular financial leasing, which is a form of intensification of the investment process in Ukraine. The main problems of financial leasing development and prospects of its development in Ukraine are revealed. The shortcomings and advantages of financial leasing and its characteristics are determined. The article assesses the state of the Ukrainian market of leasing services and identifies the main problems of its functioning. An estimation of the development of the number of leasing companies in Ukraine is made. It is established that the number of legal entities - lessors remains almost unchanged, but financial companies that provide financial leasing services are rapidly developing. It is substantiated that financial companies providing financial leasing services as universal institutions provide a wider range of financial services in crisis conditions; it serves as the basis for the growth of their number. In these circumstances, these financial institutions can take over the functions of banks and develop at the expense of a larger portfolio of financial services than in highly specialized institutions. Distribution of concluded financial leasing agreements is characterized by the fact that transport, agriculture and construction were the most significant decrease. The services sector, machine building and metallurgy were almost not influenced of the destructive processes. Extractive industry, in contrast to the rest of the industries, has increased the volumes of financial leasing contracts. In the course of the study, the hypothesis of the substitutability of bank lending by leasing was confirmed, which is confirmed by the growing number of financial companies providing financial leasing services while simultaneously reducing the number of banks.

BASEL III – A new approach to improve international financial stability

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Claudia Gabriela BAICU

2010-09-01

Full Text Available In its first part, the article highlights the factors standing at the basis of the modification of the general framework of development of the banking activity in the last decades and the main trends that manifested on the international banking market until the global financial crisis. Thenceforth, the main lessons learned from the global financial crisis for the regulation and supervision authorities are presented. The final part of the article concerns the Basel Committee answer to the global financial crisis, concretised in a reform programme regarding the regulatory framework of the banking activity. The improvements and news brought by the Basel III reform programme take into account the flaws revealed by the global financial crisis and have the purpose to strengthen the stability of the international financial system.

Style and non-style in anatomical illustration: From Renaissance Humanism to Henry Gray.

Science.gov (United States)

Kemp, Martin

2010-02-01

Style is a familiar category for the analysis of art. It is less so in the history of anatomical illustration. The great Renaissance and Baroque picture books of anatomy illustrated with stylish woodcuts and engravings, such as those by Charles Estienne, Andreas Vesalius and Govard Bidloo, showed figures in dramatic action in keeping with philosophical and theological ideas about human nature. Parallels can be found in paintings of the period, such as those by Titian, Michelangelo and Hans Baldung Grien. The anatomists also claimed to portray the body in an objective manner, and showed themselves as heroes of the discovery of human knowledge. Rembrandt's painting of Dr Nicholas Tulp is the best-known image of the anatomist as hero. The British empirical tradition in the 18th century saw William Cheselden and William Hunter working with techniques of representation that were intended to guarantee detailed realism. The ambition to portray forms life-size led to massive volumes, such as those by Antonio Mascagni. John Bell, the Scottish anatomist, criticized the size and pretensions of the earlier books and argued for a plain style adapted to the needs of teaching and surgery. Henry Gray's famous Anatomy of 1858, illustrated by Henry Vandyke Carter, aspired to a simple descriptive mode of functional representation that avoided stylishness, resulting in a style of its own. Successive editions of Gray progressively saw the replacement of Gray's method and of all his illustrations. The 150th anniversary edition, edited by Susan Standring, radically re-thinks the role of Gray's book within the teaching of medicine.

31 CFR 586.519 - Release of certain funds held at overseas branches of U.S. financial institutions.

Science.gov (United States)

2010-07-01

... overseas branches of U.S. financial institutions. 586.519 Section 586.519 Money and Finance: Treasury... of U.S. financial institutions. Specific licenses may be issued on a case-by-case basis to permit the overseas branches of U.S. financial institutions to unblock deposit accounts that were blocked pursuant to...

Review: Henry E. Brady & David Collier (Hrsg.) (2004). Rethinking Social Inquiry: Diverse Tools, Shared Standards

OpenAIRE

Catón, Matthias

2006-01-01

Das Buch Rethinking Social Inquiry, herausgegeben von Henry E. BRADY und David COLLIER, ist eine Antwort auf den Band von KING, KEOHANE und VERBA (1994), in dem versucht wird, Standards der quantitativen Forschung in der qualitativen Forschung einzuführen. Die Autoren des hier rezensierten Buchs kritisieren viele der Vorschläge, da sie argumentieren, dass qualitative Forschung anderer Werkzeuge bedürfe. Trotzdem stimmen sie zu, dass die Grundlagen des Forschungsaufbaus ähnlich sind. Das Buch ...

Review: Henry E. Brady & David Collier (Eds.) (2004). Rethinking Social Inquiry: Diverse Tools, Shared Standards

OpenAIRE

Matthias Catón

2006-01-01

Das Buch Rethinking Social Inquiry, herausgegeben von Henry E. BRADY und David COLLIER, ist eine Antwort auf den Band von KING, KEOHANE und VERBA (1994), in dem versucht wird, Standards der quantitativen Forschung in der qualitativen Forschung einzuführen. Die Autoren des hier rezensierten Buchs kritisieren viele der Vorschläge, da sie argumentieren, dass qualitative Forschung anderer Werkzeuge bedürfe. Trotzdem stimmen sie zu, dass die Grundlagen des Forschungsaufbaus ähnlich sind. Das Buch ...

MULTIVARIATE ACCOUNTING IN INTERNATIONAL FINANCIAL REPORTING STANDARDS

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V. V. IEVDOKYMOV

2017-03-01

Full Text Available The necessity of the research on the basis of the positivist model of scientific knowledge is proved. The value of the conceptual framework in the process of bookkeeping selection is analyzed. The differences of the accounting selection adjustment procedure in US GAAP and IFRS are considered. The role and importance of the qualitative characteristics of financial reporting in the implementation of accounting selection are substantiated. The structure of the qualitative characteristics of financial reporting and their limitations under the Conceptual Framework for the preparation and presentation of financial statements are examined. The correlation between the accounting rules and alternatives adopted in US GAAP and IAS / IFRS is analyzed. The necessity to discuss the issue of the feasibility of «rule-oriented» or «principle-oriented» accounting model in the context of multivariate concept is studied. The authors prove the necessity of the application of institutional theory to solve the problems of accounting opportunism that arises when using the concept of multivariate accounting in International Financial Reporting Standards.

The Information Provision of the Non-Financial Reporting

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Korol Svitlana Ya.

2017-03-01

Full Text Available The article is aimed at developing the methodological foundations together with a scientific substantiation of the methodical recommendations for accounting and information provision of the non-financial reporting of enterprise. As a basis for this study have been taken recommendations by the Global Reporting Initiative. The indicators of non-financial report have been grouped with regard to their possible information provision. The article proves the possibility to use a single database to generate both financial and non-financial reporting based on the identification of the common accounting objects, formating a unified system of quantitative and qualitative characteristics. The expediency of using the faceted classification of accounts for organization of analytical accounting has been substantiated. New approaches to registration of both quantitative and qualitative data about facts of economic life of a socially responsible enterprise have been suggested, which make use of different algorithms for simple recording to odd and even accounts.

FINANCIAL ANALYSIS FUNDAMENT FOR ASSESSMENT THE COMPANY'S VALUE

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Goran Karanovic

2010-06-01

Full Text Available Lack of capital market development cause that calculating the value of companies in the small markets, such as the Croatian market, is carried out primarily from the analysis of financial statements. Lack of market development is evident from the unrealistic and unobjective corporate values, as result of too small volumeof securities trading in financial markets. The primary financial analysis is the basic method for estimating company value, and represents the foundation for an objective determination of cash flow components that will be discounted. Trought analysis investors are trying to answer the questions such as: status of the assets,liabilities and capital, the dynamics of business enterprises, the level of solvency and liquidity, utilization of fixed assets, contribution of fixed assets in total income, company profitability rates and investment in the company. Investors use financial analysis only as a basis and as a tool to predict the potential for creating new business value.

Fair Value Considerations during the Current Financial Crisis

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Banu Esra Aslanertik

2010-03-01

Full Text Available In the current economic conditions, accounting applications seem to face new and complex challenges. Especially, these challenges are on the basis of fair value. Recent crisis has highlighted the complexity and difficulty of valuing financial instruments when market information is not available or not sufficient to give better economic decisions. FASB 157 “Fair Value Accounting” became effective by January 1, 2008 for most U.S. companies and some believe that this caused the problem. Oppositely, a wider group of interested parties and investors believe that fair value increases transparency and give relevant information for decision making. Depending on the financial reporting framework and the going concern assumption, this paper investigates the process for determining fair value measurements and its in-depth effects in financial reports. Also, the paper will try to highlight the question: “Can fair value be really the main reason of the global financial crisis?” from the aspect of an accounting academician.

How Trust in Financial Supplier Information Impacts Young Adults' Financial Information Involvement

DEFF Research Database (Denmark)

Hansen, Torben

2017-01-01

Although consumers' risk-taking, supplier trust, social norms and information involvement are central to much of thought in the financial market and consumer economic literature, it is not known how the interplay between consumers' trust in supplier information, risk-taking behaviour and social n...... managers should especially consider investing additional resources in developing information trust for high-risk savings products and should also take social norms into account when considering young adults' high-risk-taking behaviour.......Although consumers' risk-taking, supplier trust, social norms and information involvement are central to much of thought in the financial market and consumer economic literature, it is not known how the interplay between consumers' trust in supplier information, risk-taking behaviour and social...... norm may influence information involvement. This research contributes to the consumer economic literature by investigating how product savings risk and social norm affect the relationship between young adults' trust in supplier information and their information involvement. On the basis of two samples...

Publicações póstumas de Henri Fayol: revisitando sua teoria administrativa

OpenAIRE

Souza, Edson Miranda De; Aguiar, Afrânio Carvalho

2011-01-01

O engenheiro francês Henri Fayol (1841-1925) é usualmente apresentado aos estudantes de Administração como o Pai da Escola Clássica de Administração, o que demonstra uma representação limitada da amplitude de sua contribuição para a evolução do pensamento administrativo. Além disso, é frequentemente associado ao seu contemporâneo, o teórico norte-americano Frederick Taylor, sendo aos dois atribuída a defesa de um modelo autoritário de administração. Entretanto, recentemente, pesquisadores des...

Publicações póstumas de Henri Fayol: revisitando sua teoria administrativa.

OpenAIRE

Edson Miranda de Souza; Afrânio Carvalho Aguiar

2011-01-01

O engenheiro francês Henri Fayol (1841-1925) é usualmente apresentado aos estudantes de Administração como o Pai da Escola Clássica de Administração, o que demonstra uma representação limitada da amplitude de sua contribuição para a evolução do pensamento administrativo. Além disso, é frequentemente associado ao seu contemporâneo, o teórico norte-americano Frederick Taylor, sendo aos dois atribuída a defesa de um modelo autoritário de administração. Entretanto, recentemente, pesquisadores des...

Option pricing from wavelet-filtered financial series

Science.gov (United States)

de Almeida, V. T. X.; Moriconi, L.

2012-10-01

We perform wavelet decomposition of high frequency financial time series into large and small time scale components. Taking the FTSE100 index as a case study, and working with the Haar basis, it turns out that the small scale component defined by most (≃99.6%) of the wavelet coefficients can be neglected for the purpose of option premium evaluation. The relevance of the hugely compressed information provided by low-pass wavelet-filtering is related to the fact that the non-gaussian statistical structure of the original financial time series is essentially preserved for expiration times which are larger than just one trading day.

[Crusading and chronicle writing on the medieval Baltic frontier: A companion to the chronicle of Henry of Livonia] / Radosław Biskup

Index Scriptorium Estoniae

Biskup, Radosław

2014-01-01

Arvustus: Crusading and chronicle writing on the medieval Baltic frontier : a companion to the chronicle of Henry of Livonia, eds. Marek Tamm, Linda Kaljundi, Carsten Selch Jensen. Farnham ; Burlington (Vt.) : Ashgate, c2011

Financial Literacy, Financial Education, and Economic Outcomes

Science.gov (United States)

Hastings, Justine S.; Madrian, Brigitte C.; Skimmyhorn, William L.

2013-01-01

In this article, we review the literature on financial literacy, financial education, and consumer financial outcomes. We consider how financial literacy is measured in the current literature and examine how well the existing literature addresses whether financial education improves financial literacy or personal financial outcomes. We discuss the…

The study of patient henry Molaison and what it taught us over past 50 years: Contributions to neuroscience

Directory of Open Access Journals (Sweden)

Bigya Shah

2014-01-01

Full Text Available This section provides a historical perspective and contributions from one of the most studied patients in neuroscience, Henry Molaison (1926-2008, known as H.M during his life to protect his privacy. The peculiar memory deficits seen after an experimental operation for intractable epilepsy led to some critical discoveries pertaining to memory organization in human brain.

Theoretical Insight of Physical Adsorption for a Single Component Adsorbent + Adsorbate System: II. The Henry Region

KAUST Repository

Chakraborty, Anutosh

2009-07-07

The Henry coefficients of a single component adsorbent + adsorbate system are calculated from experimentally measured adsorption isotherm data, from which the heat of adsorption at zero coverage is evaluated. The first part of the papers relates to the development of thermodynamic property surfaces for a single-component adsorbent + adsorbate system1 (Chakraborty, A.; Saha, B. B.; Ng, K. C.; Koyama, S.; Srinivasan, K. Langmuir 2009, 25, 2204). A thermodynamic framework is presented to capture the relationship between the specific surface area (Ai) and the energy factor, and the surface structural and the surface energy heterogeneity distribution factors are analyzed. Using the outlined approach, the maximum possible amount of adsorbate uptake has been evaluated and compared with experimental data. It is found that the adsorbents with higher specific surface areas tend to possess lower heat of adsorption (ΔH°) at the Henry regime. In this paper, we have established the definitive relation between Ai and ΔH° for (i) carbonaceous materials, metal organic frameworks (MOFs), carbon nanotubes, zeolites + hydrogen, and (ii) activated carbons + methane systems. The proposed theoretical framework of At and AH0 provides valuable guides for researchers in developing advanced porous adsorbents for methane and hydrogen uptake. © 2009 American Chemical Society.

Commitment, Conscience or Compromise: The Changing Financial Basis and Evolving Role of Christian Health Services in Developing Countries. Peter Rookes and Jean Rookes. Saarbrücken, Germany: Lambert Academic Publishing; 2012

Directory of Open Access Journals (Sweden)

Mathew Santhosh Thomas

2014-01-01

Full Text Available The book “Commitment, conscience or compromise: the changing financial basis and evolving role of Christian health services in developing countries” is an excellent research document converted into a book by the researchers Peter and Jean Rookes. The authors had years of experience, working in a developing world Christian health care services context and prior to this in academics and health service management. This varied and long experience brings a wealth of perspectives and wisdom into this well researched document.

Financial statements in the function of management decision

Directory of Open Access Journals (Sweden)

Mrvaljević Mirjana

2014-01-01

Full Text Available In this paper discuss on the role and importance of information which are provided by financial statements in business decision-making is considered. Basically, financial reports represent information basis for making economic / financial decisions for a wide range of users because they represent the key source of information about the financial position of a company at the end of a period, about the achieved results of the company for the period, about the cash flow within the company etc. In accordance with the process of globalisation, international frameworks have regulated the accounting standards which have been created and introduced in order to achieve transparency and uniformity of financial reports of any company, regardless its scope of work and the country where it does its business. The management of a company is aimed at the perception of future events and the flow of values within a company as a result of present decisions, while the accounting is ex post oriented. Nevertheless, the connections between accounting and management of a company are important and multiple because it is the effects of management decisions that are evaluated through financial statements, which are the product of company accounting in which all the business decisions are processed.

Contribuições de Henri Wallon à relação cognição e afetividade na educação Contributions from Henri Wallon to the relationship between cognition and affectivity in education

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Aurino Lima Ferreira

2010-01-01

Full Text Available O presente artigo versa sobre as contribuições de Henri Wallon à relação cognição e afetividade na educação. Situa e define os complexos afetivos e cognitivos na teoria waloniana e destaca a noção de pessoa engajada como síntese fundamental para o entendimento da relação entre afetividade e cognição no campo educacional. Busca ainda apontar a importância da visão dialética e humanista da pessoa completa de Wallon para as práticas educacionais e retoma a ideia de "circularidade fundamental" de Francisco Varela para atualizar a visão de Wallon sobre a não separatividade entre homem e mundo.This paper focuses on the contributions from Henri Wallon about the relationship between cognition and affectivity in the education. It also defines the complex interdependency between affective and cognitive dimensions of such theory and emphasizes the notion of engaged person as a fundamental synthesis to understanding the relationship between affectivity and cognition in the educational field. This article also highlights the importance of dialectical and humanist view of integral person for educational practices and it incorporates the idea of "fundamental circularity" of Francisco Varela aiming to updating the view of Wallon about non-separateness between human beings and world.

Corporate Governance and Financial Performance Nexus: Any Bidirectional Causality?

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Alley Ibrahim S.

2016-06-01

Full Text Available Most studies on corporate governance recognize endogeneity in the nexus between corporate governance and financial performance. Little attention has, however, been paid to the direction of causality between the two phenomena, and hence the Vector Error Correction (VEC model, which allows for endogenous determination of the direction of causality, has not been widely employed. This study fills that gap by estimating the nexus and the direction of causality using the VEC model to analyze panel data on selected listed firms in Nigeria. The results agree with the findings of most previous studies that corporate governance significantly affects financial performance. Board skills, board composition and management skills enhanced financial performance indicators – return on equity (ROE, return on asset (ROA and net profit margin (NPM; in many occasions, significantly. Board size and audit committee size did not, and can actually undermine financial performance. More importantly, financial performance did not significantly affect corporate governance. On the basis of the lag structure of the VEC model, this study affirms unidirectional causality in the nexus, running from corporate governance to financial performance, nullifying the hypothesis of bidirectional causality in the nexus.

Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals

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Ivana Dražić Lutilsky

2016-12-01

Full Text Available The purpose of this paper is to present the current usage of cost accounting methodology in Croatian public hospitals through conducted empirical research and to provide opinions of accountants and financial officers regarding possible implementation of cost accounting methodology in public hospitals. In the paper, the authors analyze the accounting system in Croatian public hospitals, identifying the flaws of the current accounting system with regard to the recording and allocation of costs. National healthcare systems of different European countries provide a theoretical background for the usage of accrual accounting basis and cost accounting methodologies, showing better governance and financial sustainability of public hospitals which have introduced cost accounting methodology. The conducted empirical research shows that accountants and financial officers believe that the healthcare system in Croatia is ready for a change in the current accounting system based on the modified accrual basis through the implementation of accrual accounting basis and full costing approach to cost allocation. Full costing approach is also known as activity-based accounting method for cost allocation. The authors also recommend some initial steps for implementation of the new cost accounting system in Croatian public hospitals.

European financial support and succesful road PPP Projects

Energy Technology Data Exchange (ETDEWEB)

Garrido Maza, G.

2016-07-01

The EU has been promoting the use of PPPs in order to accelerate the development of the Trans-European Transport Network (TEN-T) for ensuring economic, social and territorial cohesion and increasing accessibility throughout the Union. To encourage the use of PPPs, the European Commission has put several financing mechanisms at the disposal of the Member States, including a series of innovative financial instruments developed along with the European Investment Bank. The Bank has in turn played a major role in the promotion and financing of PPPs across the EU. The paper undertakes a review of the main financial instruments developed by the EU that are available to PPPs so as to determinate to what extent the European financial support has been channelled to road projects under that scheme in Spain. On the basis of the results obtained, a multiple regression model has been developed to analyse whether the PPP projects which enjoyed the financial support of the European Union tend to be significantly more successful from an economic point of view. The paper concludes that there is a positive correlation between receiving European financial support and the success of the PPP road projects. (Author)

CONTENT OF FINANCIAL STATEMENTS AND THEIR INFORMATIVE VALENCES FOR STAKEHOLDERS

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MIRON Vasile Cristian Ioachim

2015-06-01

Full Text Available The qualitative characteristics of accounting information have a major importance in fundamenting stakeholders decisions in order to satisfy their interests. The financial statements, by their nature, provide synthetic information which shows the financial position and its modifications, the economic performance of the entity, the management of resources and other aspects that lead to rational decisions. Stakeholders interests are complex and sometimes divergent, that is why the content of the financial statements must be adapted in order to meet these interests. The present research analyzes how the information presented in the financial statements respond to the needs of the stakeholders. The analysis showed that there are some significant aspects for which the informational power of the financial statements is reduced. Also, using econometric processing, we have conceived a function that characterizes the correlation between the financial profitability of the entities activating in the energy sector and the profitability obtained in the stock exchange market. The conclusions of the research allowed us to propose some measures of improvement of the information from the financial statements, in order to create an adequate informational basis for the decisions of all the categories of stakeholders.

Never say Never. About the Restoration of Henry van de Velde’s Booktower

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Sylvia van Peteghem

2006-08-01

Full Text Available The role of the central library within the university of Ghent (27.000 students is fourfold: it is the centre of the library’s network and its reorganisation, trying to get the current number (> 300 of libraries down. It is the digital library in all its aspects, it is the repository library for cultural heritage and “passive” collections and it offers a working place in its wonderful book tower of Henry van de Velde. The story of the book tower starts in the 1930s when Henry van de Velde was asked to build a University Library and offices for the department of Art history. His tower-idea was not exactly what the chief librarian had in mind, so he had to (network hard to get the building he wanted. It was finished on the verge of the second world war. The concrete building has a height of 64 meter, has 24 floors and a “belvedere” and houses almost 3 million books in closed racks. The university did not neglect the tower during all these years, but was not always aware of the historical value and often choose the cheapest way for building matters. A couple of years ago a private person bought the Van de Velde archive of the book tower (which was in private hands, got fascinated with the building, got angry because of lack of care and networked (maybe as hard as Van de Velde once did to get it built to get it restored. The board of directors of the university said yes to the restoration (estimated on 41 million Euro in September 2005.

Design of a gap tunable flux qubit with FastHenry

Science.gov (United States)

Akhtar, Naheed; Zheng, Yarui; Nazir, Mudassar; Wu, Yulin; Deng, Hui; Zheng, Dongning; Zhu, Xiaobo

2016-12-01

In the preparations of superconducting qubits, circuit design is a vital process because the parameters and layout of the circuit not only determine the way we address the qubits, but also strongly affect the qubit coherence properties. One of the most important circuit parameters, which needs to be carefully designed, is the mutual inductance among different parts of a superconducting circuit. In this paper we demonstrate how to design a gap-tunable flux qubit by layout design and inductance extraction using a fast field solver FastHenry. The energy spectrum of the gap-tunable flux qubit shows that the measured parameters are close to the design values. Project supported by the National Natural Science Foundation of China (Grant Nos. 11374344, 11404386, and 91321208), the National Basic Research Program of China (Grant No. 2014CB921401), and the Strategic Priority Research Program of the Chinese Academy of Sciences (Grant No. XDB07010300).

Financial integration and financial development in transition economies: What happens during financial crises?

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Igor Masten

2011-12-01

Full Text Available

This paper provides an empirical analysis of the role of financial development and financial integration in the growth dynamics of transition countries. We focus on the role of financial integration in determining the impact of financial development on growth, distinguishing “normal times” from periods of financial crises. In addition to confirming the significant positive effect on growth exerted by financial development and financial integration, our estimates show that a higher degree of financial openness tends to reduce the contractionary effect of financial crises, by cushioning the effect on the domestic supply of credit. Consequently, the high reliance on international capital flows by transition countries does not necessarily increase their financial fragility. This implies that financial protectionism is a self-defeating policy, at least for transition countries.

On the "Critique of Everyday Life" to "Metaphilosophy": Henri Lefebvre's Philosophical-Political Legacy of the Cultural Revolution

Science.gov (United States)

Sünker, Heinz

2014-01-01

Henri Lefebvre (1901-91), philosopher and sociologist, is, together with Theodor W. Adorno, Max Horkheimer, Walter Benjamin and Ernst Bloch, one of the most relevant representatives of the first generation in Western Marxism. His engagement with Marxism led him to analyse everyday life in post-war France in order to decipher the possibilities of,…

Latent class models in financial data analysis

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Attilio Gardini

2007-10-01

Full Text Available This paper deals with optimal international portfolio choice by developing a latent class approach based on the distinction between international and non-international investors. On the basis of micro data, we analyze the effects of many social, demographic, economic and financial characteristics on the probability to be an international investor. Traditional measures of equity home bias do not allow for the existence of international investment rationing operators. On the contrary, by resorting to latent class analysis it is possible to detect the unobservable distinction between international investors and investors who are precluded from operating into international financial markets and, therefore, to evaluate the role of these unobservable constraints on equity home bias.

Evaluating the Financial Stability of Banking System, Considering the Emergence Property

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Lesik Vitaliy O.

2017-03-01

Full Text Available The article is concerned with analyzing the existing approaches to evaluation of the financial stability of banking system, substantiating the expedience of accounting, and generalizing the characteristics of the emergence property to determine its level. The article considers the interrelation of concepts of «financial stability» and «financial sustainability», the necessity of their correlation, taking account of the time factor, has been substantiated. A critical analysis of the approaches to evaluating the financial stability of banking system has been carried out, their eligibility according to the criteria of accounting of the identification attributes of systemacity and the analytical data aggregation has been examined. To determine the status of banking system as a system phenomenon, the necessity of carrying out an evaluation of its financial stability on the basis of the emergence approach has been substantiated, including the following directions: intensity of credit and financial interaction in the interbank market; functional load of the banking system as to ensuring the macroeconomic development; structural changes and financial disparities in the banking system; scale effects that arise as a consequence of change in the main financial parameters of the system banks.

[Charles-Henri Fialon (1846-1933). Creator of the historical museum of the faculty of pharmacy of Paris].

Science.gov (United States)

Bzoura, Elie; Flahaut, Jean

2004-01-01

Charles-Henri Fialon stopped his pharmaceutical activities in 1892 and he devoted his time to artistic and historic works. He achieved an important collection of pharmaceutical pots and objects which he gave to the school of Pharmacy of Paris. These gifts were collected in a room named "Musée Fialon ". This museum was enlarged twice and presently is in the "Guillaume Valette" gallery. His content is described in this paper.

HISTORICAL COST AND FAIR VALUE WITHIN THE CONTEXT OF FINANCIAL CRISIS

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DIANA ELENA BRINZA

2011-04-01

Full Text Available Financial crisis determined the fast extension of global financial bankruptcy upon the world, representing at the same time the first crisis of the accounting term of "fair value", under the shade of which subsists a number of standards which request to the institutions to estimate at the market value much of the assets they possess. The Council for International Standards in Accountancy (IASB revised the rules regarding the accountancy at the fair value, as a reaction before the critics which sustains that the accountancy rules at the fair value were the basis of volatility of financial market. The alternative for "fair value" – the historical cost of assets – has little admirers within the financial crisis. In the pages of the present article, we will try to achieve an incursion through specialized literature while analysing the two methods of valuation within the context of financial crisis.

Modernization of Henry Borden hydroelectric power plant: The ELETROPAULO`s, The Electric Power Company of Sao Paulo State, experience in no.1 generator power improvement; Modernizacao da Usina Henry Borden (a experiencia da ELETROPAULO na repotenciacao do gerador nr. 1)

Energy Technology Data Exchange (ETDEWEB)

Delbone, Edval; Matos, Jose Alberto da S.; Grassi, Marco A; Oliveira, Robinson C; Sertori, Sergio R [Eletricidade de Sao Paulo SA, SP (Brazil); Duarte, F I; Pires, Nilo Ramos; Yamagushi, Luiz Massao [Asea Brown Boveri (ABB) (Brazil)

1996-12-31

The need for the substitution of several the generating equipment of Henry Borden hydroelectric power plant due to the end of their service life, in addition to the difficult economic situation and specific characteristics of the unit, leaded ELETROPAULO company to decide for the power improvement of some equipment. This work presents this experience giving special emphasis to the procedure adopted and results obtained 2 tabs.

Financial Village Standing in Indonesian Financial System

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Herry Purnomo

2015-12-01

Full Text Available Financial resources of the village that are sourced from a country or a Regional Finance Financial based Law Number 6 Year 2014 of The Village is the mandate of the law that must be allocated to the village. The interconnectedness of the financial position of the village in the financial system of the country or Region concerned the Financial administrative and territorial relations, and there is no setting directly regarding the finances of the village as part of the financial system of the country or the financial area. In respect of the elements of the crime of corruption deeds against financial irregularities of the village there are still disagreements on the interpretation of the law in trapping the perpetrators of corruption on the village chief that implies not satisfy the principle of legality and legal certainty in the ruling of the matter of financial irregularities. In fact, many of the village chief or Councilor caught the criminal offence of corruption over the use of financial irregularities. This research analyzes How the financial position of the village in the financial system of the country or region, as well as whether the financial resources of the village is derived from the state budget or region budget managed in village budget belongs to the category of village finances and whether tort against the financial management of the village can be categorized as a criminal act corruption. How To Cite: Purnomo, H. (2015. Financial Village Standing in Indonesian Financial System. Rechtsidee, 2(2, 121-140. doi:http://dx.doi.org/10.21070/jihr.v2i2.81

Theoretical Grounds of Enterprise Anti-crisis Financial Management

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Berest Maryna M.

2014-03-01

Full Text Available The goal of the article lies in specification and deepening of the essence and theoretical grounds of the enterprise anti-crisis financial management (EAFM. The article analyses and generalises literature, devoted to anti-crisis management problems, marks out and characterises main structural elements of the enterprise anti-crisis financial management: goal, task, object and subject. It shows that tasks of the enterprise anti-crisis financial management should show its essence in the context of preventive, stabilising and anti-crisis components. The article groups and clarifies the concept of functions and principles of the enterprise anti-crisis financial management. It marks basic, specific and integration functions and provides their description. It also marks out and characterises individual principles, which identify the EAFM process, justify development and realisation of anti-crisis solutions and measures and also characterise EAFM organisation at an enterprise. Prospects of further developments in this direction are overview, analysis and improvement of methodical instruments of realisation of the specified EAFM tasks on the basis of the considered theoretical aspects.

The Methodical Approach to Formation of the Economic-Social Provision of the Financial Security Management of Commercial Bank

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Baryliuk Mariia-Mariana R.

2017-06-01

Full Text Available The article defines that the impact of threats on a commercial bank as an open socio-economic system results in losses that can be classified as financial, personnel, informational, and reputational. In terms of temporal horizons, losses are defined as tactical and strategic. Possible losses from external and internal threat implications have been determined, which have resulted in the development of a four-level structure of total losses from threat implications for the financial security of commercial bank. The proposed sequence of calculations for integrated assessment of threats impact provides an information basis for the development and introducing a set of interrelated organizational-economic measures to implement changes in the subsystem of financial security of commercial bank. The level of threats identified, the nature and extent of financial, personnel, information, and reputational losses are the basis for more efficient use of available resources and for improving the financial security management of commercial bank.

Managing the Financial Risks of Water Scarcity

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Characklis, Greg; Foster, Ben; Kern, Jordan; Meyer, Eliot; Zeff, Harrison

2015-04-01

Environmental uncertainty poses a growing number of financial risks to society, with droughts, floods, extreme temperatures and violent storms imposing costs that approach 500 billion per year. While structural forms of mitigation (i.e. levees, dams) will certainly play a role in limiting financial impacts, these are large investments whose full value is only rarely realized. Furthermore, the value of such long-lived measures becomes increasingly uncertain in a changing climate, raising the issue of whether they will be effective 20-30 years hence. Financial instruments, such as index insurance, can provide increased flexibility by providing compensation for losses only when they occur, and limited contract periods allow terms to be periodically rewritten in response to changing conditions. Financial instruments can also be effectively combined with other economic tools and infrastructure to create integrated solutions in which infrastructure mitigates losses from moderate events, while financial products compensate for more rare, but extreme, events. There is a long history of environmentally-related insurance and hedging instruments, but to date the actuarial analyses that underlie contract structure and pricing have been based on straightforward observations, such as cumulative rainfall. More recently, simple correlations between two time series have been used to develop index-based contracts. Links between temperature and electricity demand, for example, provide a basis for contracts that are used to limit the financial exposure of power generators to low revenues during unseasonably warm winters or cool summers. Unfortunately, few environmental risks can be so quickly and easily linked to a financial impact. However, with a more advanced understanding of the environmental systems that give rise to financial losses, opportunities exist to develop innovative contracts for a range of new applications. Recent research describes the characterization and mitigation

Financial controlling in non-profit organizations. The case of Slovak Republic

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Gabriela Vaceková

2013-06-01

Full Text Available The aim of financial controlling is to secure liquidity and financial stability of an organization. It is very important especially for NPOs. They are not founded primarily for the purpose of making profit, so their financial policy gives priority to continuously provide liquidity. The paper presents partial results of a pilot primary research of utilization of financial controlling tools in governmental and nongovernmental non-profit organizations in the conditions of Slovak Republic. Primary data were obtained by the sociological method of a structured questionnaire. The analysis was carried out by adequate mathematical and statistical methods for processing qualitative data and ordinal variables. The presented paper provides a new insight into the studied problem while generating a primary information basis for further scientific study and research work in this field.

Henry Beecher's Contributions to the Ethics of Clinical Research.

Science.gov (United States)

Veatch, Robert M

2016-01-01

In the 1950s and '60s, Henry Beecher pioneered the discussion of the ethics of clinical research, leading eventually to the publication of the famous New England Journal of Medicine article summarizing 22 research studies that Beecher suggests were unethical. Those studies generally showed a pattern of posing serious risks to subjects without anticipated proportional benefit. Beecher famously claimed that the problem was not that researchers were malicious or evil; rather, he claimed the problem was they manifested thoughtlessness or carelessness. He called for more rigorous self-scrutiny rather than public review.This article argues that Beecher's reliance on conscientious investigators is problematic. In particular, it focuses on benefits and harms to the exclusion of other moral criteria. However, both research subjects and public regulators are also concerned about autonomy and the consent requirement, confidentiality, and fairness in subject selection and research design. The movement in the 1970s toward more public scrutiny was critical, even though Beecher was right in holding that it was not "vicious disregard for subject welfare" that explained unethical protocols.

Fordlândia e Belterra: as cidades de Henry Ford na Amazônia

OpenAIRE

Duarte Jr., Antonio Marcos; UERJ & Ibmec/RJ

2015-01-01

Ao final de 1945, a Ford Motor Company apresenta sérios problemas de gestão. Nesse contexto, Henry Ford II precisa decidir o que fazer com Fordlândia e Belterra, as duas problemáticas cidades construídas por seu avô na Amazônia brasileira.O caso foi elaborado para utilização em disciplinas na área de finanças corporativas, abordando temas relacionados a análise econômica e de riscos presentes em projetos de investimento.  Pode ser interessante também em diferentes disciplinas que tratem de te...

Misselling as a New Topic of Financial Education? A Didactic Analysis of Investment Advise after the Financial Crisis

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Dirk Loerwald

2010-07-01

Full Text Available Personal financial investments are, as a matter of course, a topic of economic education because they are a life situation which is inherently economical. In contrast, faulty advising in banks which has become focussed upon due to the extent it has played a part in the recent financial crisis is mentioned neither in curricula nor in educational text books. Numerous private funds have been exposed as unprofitable investments. One reason for this problem is to be found in the marketing staff of the banks who did not invest their customer’s funds securely enough – and the customers did not notice it. What conclusions can be drawn from this for general financial education after the financial crisis? The economic education has failed to address the topic of “faulty advising in banks” as well. On the basis of categorical economic didactics the following contribution will analyse whether one has an exemplary case here upon which students can win generalized, transferable insights. In this context, the topic of personal financial investments will be classified in an efficient manner and the risk of opportunism in advising situations will be analysed with the help of the positive principal-agent theory. The results of this analysis of informational asymmetries within financial markets give direction to the development and revision of curricula in the didactics of economic education. With the following article a sustainable theoretical fundament will be created to underscore the obligatory inclusion of this topic in curricula as well as its realisation for target groups in school text books.

The human and the inhuman: visual culture, political culture, and the images produced by George Rodger and Henri Cartier-Bresson in the Nazi concentration camps

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Erika Cazzonatto Zerwes

2016-08-01

Full Text Available This article aims to grasp some aspects of the notion of humanism in photography and its closeness to the political culture and the visual culture in the period, through the specific experiences of George Rodger and Henri Cartier-Bresson, two photographers who were first-hand witnesses and provided accounts of horror in the Nazi concentration camps at the end of World War II. George Rodger photographed the Bergen-Belsen camp as soon as it was liberated by the British troops. Henri Cartier-Bresson was there with a film crew recording the deported masses newly freed from the Nazi concentration and extermination camps. These experiences came to have profound impact on the biography and work of both of them. In the two cases, there is a notion of humanism linked to World War II events, which is observed in photography and photographic representation, and it has a significant consequence for the contemporary visual culture.   Keywords: Visual Culture; Political Culture; War Photography; Photojournalism; Concentration Camps.   Original title: O humano e o desumano: cultura visual, cultura política e as imagens feitas por George Rodger e Henri Cartier-Bresson nos campos de concentração nazistas.

FINANCIAL INSTABILITY, FINANCIAL DEVELOPMENT AND POVERTY

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Ionescu Cristian

2012-12-01

Full Text Available There is a positive relationship between financial development and economic growth in short-run and long-run. Financial development is beneficial to the reduction of poverty. But the financial instability which accompanies financial development is is costly for the poor and reduces the positive effect of financial development on the reduction of poverty. The paper aims to analyze in detail the relationship and the (direct and indirect effects between these variables, taking into account their economic and social importance. It is also highlighted the correlation between the financial economy and the real economy, emphasizing the impact on social welfare involved by the interaction of the above mentioned variables.

Financial Accounting Constitution or its Referential Matrix

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Niculae Feleaga

2006-07-01

Full Text Available Using a simplified approach it may be stated that the financial accounting theoretical framework is structured on three levels. At the first level, reference is made to the accounting objectives. These objectives are fundamental for the theoretical framework. At the second level, we find the accounting information characteristics and explicit mentions about the headings of financial statements. The mentioned characteristics of accounting information represent the basic issues for ensuring its utility. The headings represent the main categories of elements disclosed in the financial statements, like assets and liabilities – these two elements’ definitions brought radical changes both in the accounting thinking and practices. Overall, the second level’s components represent the basis for building the practice directives as a matter of recognition (identification and measurement (evaluation. Inside the third level, the recognition and measurement directives are being detailed, which will be further used by the accounting specialist in order to identify and apply the accounting standards. These two directives enclose postulates, principles and restrictions. Such specifications prove to be useful whenever precise answers must be given to relative financial information issues. Usually, it is accepted that the theoretical framework, also called the accounting framework is the standard-setting, metaphorically speaking is actually the constitution of financial accounting, or in other words, its reference matrix.

The Paradox of Being a Wounded Healer: Henri J.M. Nouwen’s Contribution to Pastoral Theology

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S. Philip Nolte

2010-11-01

Full Text Available This article is the first in a series of two dealing with Henri Nouwen’s contribution to pastoral care. The present article focuses on the impact of cognitive dissonance and the role it plays in pastors becoming constrained in their ministry. The point of departure is that during the past two decades, pastors have been subjected to profound changes. While pastors view their involvement with people in the social and faith communities in which they live and work as guiding people towards a life of wholeness and integrity, they themselves, because of their own inner woundedness, struggle to live a life of wholeness. This article investigates how pastors can act congruently and with integrity in a world that has been profoundly changed by a shift from a modern to a postmodern paradigm. This reflection explores the ancient Greek mythological origins of the concept ‘wounded healer’. It also shows that, in its utilisation by the Swiss psychiatrist Carl Jung, the concept became a metaphor. This insight leads to a discussion of how Henri Nouwen applied the significance of the metaphor to pastoral ministry. The discussion takes on the form of certain relevant biographical side notes on Nouwen’s contribution to pastoral theology. The article concludes with an exposition of Nouwens’s use of the metaphor in his book, The wounded healer: Ministry in contemporary society.

Creating financial transparency in public health: examining best practices of system partners.

Science.gov (United States)

Honoré, Peggy A; Clarke, Richard L; Mead, Dean Michael; Menditto, Susan M

2007-01-01

Financial transparency is based on concepts for valid, standardized information that is readily accessible and routinely disseminated to stakeholders. While Congress and others continuously ask for an accounting of public health investments, transparency remains an ignored concept. The objective of this study was to examine financial transparency practices in other industries considered as part of the public health system. Key informants, regarded as financial experts on the operations of hospitals, school systems, and higher education, were a primary source of information. Principal findings were that system partners have espoused some concepts for financial transparency beginning in the early 20th century--signifying an 80-year implementation gap for public health. Critical features that promote accountability included standardized data collection methods and infrastructures, uniform practices for quantitative analysis of financial performance, and credentialing of the financial management workforce. Recommendations are offered on the basis of these findings to aid public health to close this gap by framing a movement toward transparency.

FINANCIAL STABILITY OF SMALL BUSINESS: THE ESTIMATION AND DYNAMICS OF REGIONAL DEVELOPMENT

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A.U. Makarova

2008-03-01

Full Text Available In clause the problem of an estimation of financial stability of the enterprises of small business is considered. It is offered to use traditional indicators of an estimation of the financial stability, describing it in the short-term period, and such indicators as equation of monetary streams, qualitative risk-management, a level äèâåðñèôèêàöèè business and competitive position of the company for an estimation of stability in the long-term period. On the basis of data of statistical supervision over small enterprises the estimation of dynamics of results of financial activity and financial stability of small enterprises of Sverdlovsk area is lead to 2001 – 2005 is drawn a conclusion about low parameters of solvency and financial stability of small enterprises of region in comparison with normative parameters and data on the large and average enterprises. The measures directed on increase of financial stability of the enterprises of small business are offered.

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

OpenAIRE

Horbach Tatiana; Drozd Serhiy; Fedoryk Pavlo

2018-01-01

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

Financial Literacy and Financial Behaviour

NARCIS (Netherlands)

Sayinzoga, Aussi; Bulte, Erwin H.; Lensink, Robert

2016-01-01

We organise a field experiment with smallholder farmers in Rwanda to measure the impact of financial literacy training on financial knowledge and behaviour. The training increased financial literacy of participants, changed their savings and borrowing behaviour and had a positive effect on the

The usefulness of fair value: the users' views within the context of the conceptual framework for financial reporting

OpenAIRE

Kluever, Izette

2012-01-01

The International Accounting Standards Board (IASB) defines the objective of financial reporting as the provision of information that is useful for decision making. Fair value is a prominent measurement basis in the financial reports of financial sector organisations. The current research integrates the concepts of fair value and usefulness in order to ascertain the extent to which fair value is deemed useful. The literature tends to group financial reporting stakeholders into distinct groups...

FINANCIAL DEPTH AND FINANCIAL ACCESS IN INDONESIA

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Sigit Setiawan

2015-05-01

Full Text Available This study is intended to analyze the current levels of financial depth and financial access in Indonesia and to analyze the factors affecting them. The analysis method used was a combination of descriptive quantitative, benchmarking, and literature reviews. The conclusion is that the financial depth in Indonesia has not shown a satisfactory level since it was the lowest, or the second lowest ranked country among the sampled countries. Meanwhile, the financial access in Indonesia is relatively better than its financial depth, especially for financial markets, in which Indonesia ranks in the lower average group. From literature reviews, it can be inferred that the main factor driving the poor financial depth in Indonesia is non-competitiveness of the institutions; whereas the driving force of poor financial access in Indonesia are geographical constraints, poverty, a high income gap, and a less than effective national financial development policy.

Meet the HENRYs: A hybrid focus group study of conspicuous luxury consumption in the social media context

OpenAIRE

Kennedy, G.; Bolat, Elvira

2017-01-01

Social media has created different dimension of consumers for luxury products, specifically the aspirational consumer who wishes to own a product, but for economic reasons cannot. In other words aspirational consumers use luxury brands to create value for themselves using social media to conspicuously consume without purchase. Aspirational consumers are mostly found among HENRYs (high earners, not rich yet). Studies around conspicuous consumption of luxury products as a result of digital tech...

Banque centrale, taux de l'escompte et politique monétaire chez Henry Thornton (1760-1815).

OpenAIRE

Mésonnier, J-S.

2002-01-01

Henry Thornton (1760-1815), whose major work - An Enquiry into the Nature and Effects of the Paper Credit of Great Britain - is celebrating its bicentennary in 2002, is considered today to be one of the most prominent classical monetary economist, in particular with regard to its seminal contribution to the theory of the lender of last resort. However, Thornton's original views about the rate of interest on bank credit have barely been commented so far. In this paper, we endeavour to link the...

Demonstrating the financial impact of clinical libraries: a systematic review.

Science.gov (United States)

Madden, Anne; Collins, Pamela; McGowan, Sondhaya; Stevenson, Paul; Castelli, David; Hyde, Loree; DeSanto, Kristen; O'Brien, Nancy; Purdon, Michelle; Delgado, Diana

2016-09-01

The purpose of this review is to evaluate the tools used to measure the financial value of libraries in a clinical setting. Searches were carried out on ten databases for the years 2003-2013, with a final search before completion to identify any recent papers. Eleven papers met the final inclusion criteria. There was no evidence of a single 'best practice', and many metrics used to measure financial impact of clinical libraries were developed on an ad hoc basis locally. The most common measures of financial impact were value of time saved, value of resource collection against cost of alternative sources, cost avoidance and revenue generated through assistance on grant submissions. Few papers provided an insight into the longer term impact on the library service resulting from submitting return on investment (ROI) or other financial impact statements. There are limited examples of metrics which clinical libraries can use to measure explicit financial impact. The methods highlighted in this literature review are generally implicit in the measures used and lack robustness. There is a need for future research to develop standardised, validated tools that clinical libraries can use to demonstrate their financial impact. © 2016 Health Libraries Group.

Issues in the Recognition versus Disclosure of Financial Information Debate

Directory of Open Access Journals (Sweden)

Novak Aleš

2016-12-01

Full Text Available Empirical evidence from the academic literature on capital market effects of financial information placement (i.e., recognition on the face of the primary financial statements versus disclosure in the notes to the financial statements is not straightforward. Therefore, the purpose of this paper is to contribute to the recognition versus required disclosure debate in a standard-setting context by exploring possible reasons for perceived differences between recognized and disclosed amounts. These differences, in our view, arise due to demonstrated auditors’ greater tolerance for misstatement in disclosed amounts, allowed noncompliance with disclosure requirements even in strong enforcement regimes, lesser care that preparers of financial statements devote to disclosures relative to recognized items as well as behavioural factors and differential processing costs related to the users of financial information. We believe that these arguments strengthen the case for the general preference for the recognition of financial information in the standard-setting context. The original scientific contribution of this paper is to systematically identify the reasons for the differences between recognized and disclosed amounts in financial statements. As such, this paper may provide a suitable basis for the justification of certain conceptual changes in the field of international accounting standards that are currently underway.

75 FR 24599 - Order Finding That the ICE Dominion-South Financial Basis Contract Traded on the...

Science.gov (United States)

2010-05-05

..., industrial gases, pharmaceutical, aluminum and brewing.'' WGCEF describes itself as ``a diverse group of... parties.\\7\\ Comments were received from the Industrial Energy Consumers of America (``IECA''), Working... Energy Regulatory Commission (``FERC''), Natural Gas Suppliers Association (``NGSA'') and Financial...

INDICATOR SYSTEM FOR MEASUREMENT OF FINANCIAL AND ECONOMIC ACTIVITIES IN PUBLIC INSTITUTIONS

Directory of Open Access Journals (Sweden)

Valeriy Dudnyk

2015-11-01

Full Text Available The object of the work is study of methods for analyzing the current financial and economic performance of a company as well as the usage of existing methods for the assessment of the company in the current and future periods. Analysis of financial and economic performance provides not only assessment of the current situation of a company, but a projection of its future behavior. Thus, the results can be used for planning and prediction. Different ways of handling of economic information are currently used in activity analysis to study the factors influencing the performance of a company and to account its reserves. An objective assessment of the financial and economic situation of the modern enterprise is the crucial part of justified decision-making. It forms the basis for determining the development strategy and acts as one of the key indicators for investors and creditors. Tracking and evaluating the effectiveness of a company requires above all comprehensive assessment of its financial and economic activities, monitoring the implementation of decisions, and identification of reserves for improvement. The process of activity analysis requires generalization of models which allow using their results both as a guide for future development of the economic system as well as a base for comparison and evaluation of the present state of the company. This enables justified decision making in particular situations and clarifies usage of existing methods for assessment of the company in the current and future periods. Results. Financial and economic activities of a company require comprehensive analysis, which may be carried out in the following steps: formulating and analyzing business objectives of the company, forming the information basis, constructing a comparison table, analyzing the data, producing a comprehensive rating score of the financial and economic situation of the company. Comprehensive rating score should take into account all

Financial analysis as a financial management instrument

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Stehlíková Beáta

2001-12-01

Full Text Available The financial market is one of the elements of the market-oriented economy. The financial analysis is a fundamental element of the financial controlling business. The purpose of this article is to inform briefly about horizontal and vertical financial statements analysis as the source of competitive advantage of the firm. The article is divided into two parts. First describes financial analysis and financial statements generally. Second, it presents a practical contribution of the horizontal and vertical financial statements analysis at the controlled businesses as financial management tools, which identify the financial position, market behaviour, correlations between the net profit and the prohibitively cost and operating profit, the financial activities profit, the income tax etc.Business, which the analysed firm operates in asks a provable claim on the high value of fixed assets. The capital composition of the firm is call to typify for the state-owned enterprise that was transformed to private joint-stock companies. Analysis is specially pleading for the needs considering the price of the borrowed capital in the capital structure rating. Fault factor ø value talks about needs for the cost regulation. Stair-step conception used for counting of the net profit in the accountant period indicates the financial profit, alternatively loss, as the distinguished pre-tax profit element. Picture about firm’s financial results can be completed with the information about the income tax value. Form of financial analyses presented in the article entablature the accents on the necessity to compare several accounting period and on the necessity of complex understanding of statements accounting slide “en bloc”.Financial analyse makes the decision makers possible to screen potential partners before the cooperation starts. On the other side, it makes a possibility to influence the production process, sales and financial management during the accounting

HENRY CHARLES LEA Y SU RED DE COLABORADORES LATINOAMERICANOS: RAZONES PARA ESTUDIAR EL SANTO OFICIO EN LA SEGUNDA MITAD DEL SIGLO XIX

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Doris Moreno

2013-12-01

Full Text Available Se aborda en este artículo la vida y pensamiento de Henry Charles Lea en relación a sus estudios sobre la historia de la Inquisición española. Se esboza brevemente la red de colaboradores que Lea estableció en toda Latinoamérica así como su perfil político e intelectual, subrayando su importancia para la escritura de la obra The Inquisition in the Spanish Dependencies (1908. Finalmente, se plantean los motivos que llevaron a estos intelectuales a colaborar intensamente con el historiador norteamericano en el marco de los procesos de construcción de identidades sociales y políticas en Latinoamérica en la segunda mitad del siglo XIX. Se toma como eje conductor de este planteamiento la correspondencia de Juan María Gutiérrez con Henry Charles Lea.

The Derivatives as Financial Risk Management Instruments: The Case of Croatian and Slovenian Non-financial Companies

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Danijela Miloš Sprčić

2007-12-01

Full Text Available The paper analyses financial risk management practices and derivative usage in large Croatian and Slovenian non-financial companies and explores if the decision to use derivatives as risk management instruments in the analysed companies is a function of several firm’s characteristics that have been proven as relevant in making financial risk management decisions. On the basis of the research results it can be concluded that forwards and swaps are by far the most important derivative instruments in both countries. Futures as representatives of standardised derivatives together with structured derivatives are more important in the Slovenian than in the Croatian companies, while exchange-traded and OTC options are unimportant means of financial risk management in both countries. A comparative analysis conducted to explore differences between risk management practices in Slovenian and Croatian companies has shown evidence that Slovenian companies use all types of derivatives, especially structured derivatives, more intensively than Croatian companies. The survey has revealed that the explored hedging rationales have little predictive power in explaining financial risk management decisions both in Croatian and Slovenian companies. The decision to use derivatives in Croatian non-financial companies is related only to the investment expenditures-to-assets ratio which controls for costly external financing hypothesis, while the decision to use derivatives in Slovenian companies is dependent only on the size of the company. It can be argued that the characteristics of the Croatian and Slovenian firms could be found in other South-eastern European countries and that findings of this research may act as a baseline from which to generalise. Therefore, the survey results analysed in this paper also suggest a broader comparison across countries in the region. The advantage of this work is that it provides an impetus for further research to move beyond the

Appropriated Capital Used in the FY 1995 Defense Business Operations Fund Financial Statements

National Research Council Canada - National Science Library

Lane, F

1997-01-01

.... 1996 Defense Business Operations Fund consolidated financial statements were presented fairly in accordance with the "other comprehensive basis of accounting" described in Office of Management and Budget Bulletin...

Financial Institutes of Nanoindustry Development in Russia

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Strukova Tatyana Vladimirovna

2015-05-01

Full Text Available At the present stage Russia’s nanoindustry can be formed on the basis of new and old specialized financial and non-financial institutes, which form a milti-layered structure providing targeted investments for innovative projects. The active state fiscal policy plays a decisive role in the national nanoindustry formation at different stages of its development and approval. The article substantiates the need for state regulation of the nanoindustry development funding mechanism in Russia. The author characterizes the main principles, subjects, methods, tools and sources of nanoindustrialization financial mechanism. The article presents the system of Russian financial institutes of development, allowing to identify the goals, objectives, forms and tools for implementation of the functions of each of them in the process of innovative development. The author reveals the essence, types, role and interests of development institutes in the process of public and public-private funding of national innovation system. The problems of innovative projects funding, caused by the specific features of the Russian economy are designated; a number of measures aimed at coordinating the activities of financial institutions and consolidating the public and private financial resources in priority sectors and industries of the economy is proposed. The author substantiates the necessity of building a mechanism of institutional, organizational and informational interaction of the federal target programs regulation bodies focused on the development of innovative activity system, federal executive bodies and exchange institutes, as well as the coordinating mechanism allowing to maximize the effectiveness of using methods and tools for innovation support.

Financial satisfaction and financial stressors in marital satisfaction.

Science.gov (United States)

Archuleta, Kristy L; Britt, Sonya L; Tonn, Teresa J; Grable, John E

2011-04-01

Using a sample of 310 married respondents from one U.S. Midwestern state, a test was conducted to examine the association of financial satisfaction and financial stressors in a spouse's decision to stay married to the same person or leave the relationship. The role of demographic and socioeconomic variables, religiosity, psychological constructs, financial satisfaction, and financial stressors as factors influencing marital satisfaction was tested. Financial stressors were measured using a list of financial stressors adapted from the literature. Financial satisfaction was measured with a one-item scale. The Kansas Marital Satisfaction Scale was used as a validation tool to assess whether individuals would marry or not marry again. Religiosity and financial satisfaction were positively associated with marital satisfaction. A negative interaction between financial satisfaction and financial stressors was also noted. Findings suggest that respondents who are financially satisfied tend to be more stable in their marriages.

Henri Cartier-Bresson / Walker Evans : Photographier l’Amérique (1929-1947

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François Brunet

2009-08-01

Full Text Available Dans un mot adressé en 2001 à Peter Galassi, conservateur de la photographie au MOMA, Henri Cartier-Bresson, alors âgé de quatre-vingt-treize ans, écrivait plaisamment — mais non pas complaisamment : « If it had not been for the challenge of the work of Walker Evans, I don’t think I would have remained a fotographer » (« sans le défi constitué par le travail de Walker Evans, je ne crois pas que je serais resté fotographe ». Pour fêter le centenaire de Cartier-Bresson, c’est ce défi — plutôt ...

Samuel Hartlib on the death of Descartes: a rediscovered letter to Henry More

Science.gov (United States)

Penman, Leigh T. I.

2015-01-01

This paper discloses the content of a previously overlooked epistle by the Anglo-Prussian intelligencer Samuel Hartlib to Henry More concerning the death of René Descartes. After a discussion situating the letter within the sequence of the More–Hartlib correspondence, an analysis of the rhetorical structure of the epistle is offered, followed by a brief assessment of Hartlib's attitude towards Descartes, and the identification of his source concerning the news of the philosopher's death. An account of the transmission of the letter via a nineteenth-century periodical is also provided. The text of Hartlib's letter and an overlooked passage of Hartlib's diary concerning Descartes's death, which draws on the content of the More letter, are presented as appendixes.

Measurement of Henry's Law Constants Using Internal Standards: A Quantitative GC Experiment for the Instrumental Analysis or Environmental Chemistry Laboratory

Science.gov (United States)

Ji, Chang; Boisvert, Susanne M.; Arida, Ann-Marie C.; Day, Shannon E.

2008-01-01

An internal standard method applicable to undergraduate instrumental analysis or environmental chemistry laboratory has been designed and tested to determine the Henry's law constants for a series of alkyl nitriles. In this method, a mixture of the analytes and an internal standard is prepared and used to make a standard solution (organic solvent)…

Financial planning as a policy tool in the petroleum industry (the case study: ojsc ”SURGUTNEFTEGAS”)

Science.gov (United States)

Romanyuk, Vera; Karyakina, Anna; Vershkova, Elena; Grinkevish, Larisa; Pozdeeva, Galina

2016-09-01

The article deals with the financial planning of oil and gas company activities including capital structure optimization. One of the main tasks of up-to-date financial management is to optimize the capital structure of an organization and minimize the weighted average cost of capital. The applied method in capital structure optimization affects the research quality results, as well as management decisions. The study was conducted on the basis of OJSC "Surgutneftegas" financial statements.

A Business Intelligence Model to Predict Bankruptcy using Financial Domain Ontology with Association Rule Mining Algorithm

OpenAIRE

Martin, A.; Manjula, M.; Venkatesan, Dr. V. Prasanna

2011-01-01

Today in every organization financial analysis provides the basis for understanding and evaluating the results of business operations and delivering how well a business is doing. This means that the organizations can control the operational activities primarily related to corporate finance. One way that doing this is by analysis of bankruptcy prediction. This paper develops an ontological model from financial information of an organization by analyzing the Semantics of the financial statement...

MECHANISM OF FINANCIAL SAFETY FORMATION OF ENTERPRISES OF AGROINDUSTRIAL COMPLEX

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Aleksandr Khomenko

2016-11-01

Full Text Available The purpose of work is research of essence of mechanism of forming of financial safety of subjects of agro-industrial complex as to the economic category. Basic financial interests of business entity and financial tasks are certain for their achievement. Considered organization of forming of financial safety of enterprises of agroindustrial complex and offered the measures of realization of the effective system of defence of subjects. The system of financial safety is directed foremost on providing of the own functioning, however, it is necessary to underline that at the same time it is a component part, both at the level of structural subdivisions of subject and at the level of industry, region, state. Financial safety of agrarian sphere is the important constituent of economic security of the state, which acquires an important value for further development of country. Methodology. Methodological basis of the article are methods of scientific cognition, which enable to expose basic conformities to law of development of the probed phenomena and processes, their key problems and priority ways of decision. Such methods are in particular used: analysis and synthesis – during research of constituents of economic security of agricultural enterprises, in particular such as financial safety, and to their aggregate on the whole; systematizations – for dismemberment and more rich in content understanding of essence of the separate probed phenomena and processes; to scientific abstraction – with the purpose of forming of theoretical generalizations and conclusions. A research result is opening of mechanism of financial safety forming of agro-industrial enterprises on the modern stage of socio-economic development of Ukraine. The offered model of strategic prognostication has for an object development of strategy of forming of financial safety of enterprises of agro-industrial complex. Such strategy must avouch for financial prospects enterprises, to

Organization of Business Processes of the Company on the Basis of the Systems Approach Teners

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Vaganova Valentina

2016-01-01

Full Text Available The article considers the management specificity on the basis of the systems approach tenets and description of business processes of the industrial enterprises. As the Company is a service-provider, its functional features are taken into consideration when modeling the business processes. The authors highlight challenges the Company faces in performance management because the existing system doesn’t allow to predict the financial results at the stage of formation of orders portfolio, to evaluate adequacy of financial resources to objectives set and to operate cash flows. All these issues are considered in sufficient detail when analyzing a range of problems and are taken as a basis of the project on implementation of the budgeting system based on the process approach.

Techno-economical parameters of renewable electricity options in 2008. Draft recommendation for financial gap calculations

International Nuclear Information System (INIS)

Van Tilburg, X.; Stienstra, G.J.; Lensink, S.M.; Pfeiffer, E.A.; Cleijne, H.

2007-02-01

The results of a study on the financial gaps of renewable energy production technologies are presented. These financial gaps form the basis for determining the level of so-called MEP-subsidies (feed-in tariffs) for different renewable electricity sources and technologies. This report contains a recommendation on the financial gaps for projects in the Netherlands which are planned to be finalized in 2008. Although the report is based on careful research, the results have not been presented to stakeholders for consultation [nl

Linkages between financial development, financial instability, financial liberalisation and economic growth in Africa

OpenAIRE

Enowbi Batuo, M.; Mlambo, Kupukile; Asongu, Simplice

2017-01-01

In the aftermath of the 2008 global financial crisis, the implications of financial liberalisation for stability and economic growth has come under increased scrutiny. One strand of literature posits a positive relationship between financial liberalisation and economic growth and development. However, others emphasise the link between financial liberalisation is intrinsically associated with financial instability which may be harmful to economic growth and development. This study assesses ...

Corporate Health and Wellness and the Financial Bottom Line

Science.gov (United States)

Conradie, Christina Susanna; van der Merwe Smit, Eon; Malan, Daniel Pieter

2016-01-01

Objective: The research objective was to test the hypothesis that corporate health and wellness contributed positively to South African companies’ financial results. Methods: The past share market performance of eligible healthy companies, based on Discovery's Healthy Company Index, was tracked under three investment scenarios and compared with the market performance on the basis of the JSE FTSE All Share Index. Results: The evidence supports the hypothesis that a culture of health and wellness provides a financial advantage, in so far as the portfolio of healthy companies consistently outperformed the market over the selected simulations. Conclusions: Given the limitations of the investigation, namely small sample size, the brevity of the period of investigation, and the reliance on accessibility sampling, the research provides the first and preliminary evidence supportive of the direct financial benefits of companies’ wellness programs. PMID:26849271

FINANCIAL STABILITY – THE PRE-REQUISIT OF A SUCCESSFUL FINANCIAL ACTIVITY

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Chirila Emil

2012-07-01

Full Text Available Essential component of social life, the economic activity is faced with the problems of permanent balance. General economic balance implies the existence of a correspondence between needs for material goods and goods possibly available; needs for labor force and manpower available; needs for financial resources and opportunities for their procurement; between revenues of the population and their possible coverage with goods and services; between needs for foreign currency resources and those potentially available in given circumstances. We believe that the financial balance of an company must reflect, through financing rates, the method of ensuring, allocating and using financial resources, on the one hand, and the economic-financial results obtained from the activity performed on the other hand, as well as reflect the relation between cash flows generated by operation activities, by investments and financing, on the one hand, and cash flows used for these activities, on the other hand. The financial balance study, according to "Cross-border research programme - performance indicators of entities in the Bihor- Hajdu Bihar Euro-region" - HURO/0901/204/2.2.3 was based on the basis of financial reporting for the years 2008-2010 for a number of 50 companies grouped in the representative activity sectors contributing to the county’s GDP performance as follows: Processing industry, Building, Building materials industry, Light industry, Agricultural products processing, Forestry and wood-processing industry, Commerce, Tourism services, Transport services. The calculation of balance indicators for the examined Bihor county companies are presented in the tables from the second chapter and briefly interpreted. It is important to note that companies which are representative for the economy of the Bihor county, possess 93,7% of the total subscribed and used capital, given that the number of public limited companies is 330 and represents only 1

Financial Literacy and Financial Planning in France

Directory of Open Access Journals (Sweden)

Luc Arrondel

2013-07-01

Full Text Available We study financial literacy in France using the PATER survey and following the Lusardi and Mitchell (2011c approach. We find that some subpopulations are less financially literate than others: women, young and old people as well as less-educated people are more likely to face difficulties when dealing with fundamental financial concepts such as risk diversification and inflation and interest compounding. We also find some differences in financial knowledge depending on the political opinion of the respondents. Finally we show that these differences in financial knowledge are correlated with differences in the propensity to plan: people who score higher on the financial literacy questions are more likely to be engaged in the preparation of a clearly defined financial plan.

Corporate Investments in Asian Emerging Markets: Financial Conditions, Financial Development, and Financial Constraints

OpenAIRE

Wang, Jianxin; Gochoco-Bautista, Maria Socorro; Sotocinal, Noli

2013-01-01

Motivated by the literature on the finance–growth nexus, this paper explores the mechanisms through which finance affects corporate investments and capital accumulation. We separate the effects of financial conditions from those of financial development. Based on a sample of firms from five Asian emerging economies, we find that (1) financial conditions and financial development affect corporate investments through different channels. Financial conditions affect firms' growth opportunities an...

Anarchism and homosexuality in Wilhelmine Germany: Senna Hoy, Erich Mühsam, John Henry Mackay.

Science.gov (United States)

Fähnders, W

1995-01-01

Homosexuality and its social and legal suppression were heatedly discussed in early twentieth-century Germany, including on the left. Among the anarchists, positions with markedly diverse forms of argument were espoused by such prominent advocates of individualist anarchism as John Henry Mackay and by others coming from the Bakuninist tradition, such as Senna Hoy and Erich Mühsam. Their writings evidence that prior to World War I and into the 1920s, German anarchists--especially when compared with the Social Democrats--intervened consistently on behalf of individual self-determination extending into the sexual sphere, even though an undercurrent of hostility toward homosexuals persisted within the leftist movement as a whole.

Genealogía de la conciencia en la filosofía de Henri Bergson

OpenAIRE

Urquijo Reguera, Mariana

2016-01-01

Esta investigación se propone mostrar la concepción de la conciencia de Henri Bergson (1859-1941) a través de una lectura crítica de su filosofía. El análisis recorre los textos del autor exponiendo su filosofía de la duración, frente a la filosofía que piensa en el espacio. El objetivo de este estudio ha sido demostrar la vigencia de su filosofía de cara a un diálogo con la ciencia contemporánea, su actualidad para pensar lso problemas filosóficos y los problemas contemporáneos. Partiendo d...

A Financial Data Mining Model for Extracting Customer Behavior

Directory of Open Access Journals (Sweden)

Mark K.Y. Mak

2011-08-01

Full Text Available Facing the problem of variation and chaotic behavior of customers, the lack of sufficient information is a challenge to many business organizations. Human analysts lacking an understanding of the hidden patterns in business data, thus, can miss corporate business opportunities. In order to embrace all business opportunities, enhance the competitiveness, discovery of hidden knowledge, unexpected patterns and useful rules from large databases have provided a feasible solution for several decades. While there is a wide range of financial analysis products existing in the financial market, how to customize the investment portfolio for the customer is still a challenge to many financial institutions. This paper aims at developing an intelligent Financial Data Mining Model (FDMM for extracting customer behavior in the financial industry, so as to increase the availability of decision support data and hence increase customer satisfaction. The proposed financial model first clusters the customers into several sectors, and then finds the correlation among these sectors. It is noted that better customer segmentation can increase the ability to identify targeted customers, therefore extracting useful rules for specific clusters can provide an insight into customers' buying behavior and marketing implications. To validate the feasibility of the proposed model, a simple dataset is collected from a financial company in Hong Kong. The simulation experiments show that the proposed method not only can improve the workflow of a financial company, but also deepen understanding of investment behavior. Thus, a corporation is able to customize the most suitable products and services for customers on the basis of the rules extracted.

Financial Audit and Spending of Appropriations

Directory of Open Access Journals (Sweden)

Ivo Mijoč

2013-07-01

Full Text Available Local and district (regional governments receive various forms of revenue. The entitlement to and purpose of this income is determined by law. Likewise for companies owned by local government there are revenues with allocated use, which are also associated with the budget of the local unit. The importance of proper recording of the revenue collected, as well as claims for different types of income is significant because it affects the proper presentation of the financial statements. The presented data are the basis for making decisions, which result in opportunities to meet the needs of local communities. When it comes to the disposal of revenue collected, misconduct or even illegal activities might occur. It is crucial to spot them early on, and here the internal control system and the accounting system have a key role, as they examine the financial and other information for management purposes. The aim of the paper was to investigate irregularities in the use of local funds by examining the data obtained by Financial Audits and to show the movement of appropriations (allocated funds at the county level.

Understanding Financial Statements. Financial Matters. Board Basics.

Science.gov (United States)

McCarthy, John H.; Turner, Robert M.

1998-01-01

This booklet for trustees of higher education institutions offers guidelines to help trustees understand the institution's financial statements. Individual sections describe the three major financial statements and cover topics such as: (1) standards of the Financial Accounting Standards Board; (2) the "statement of financial position,"…

The Financial Equalization System in Germany and Ukraine

Directory of Open Access Journals (Sweden)

Fehr Hans

2015-11-01

Full Text Available Based on the experience of European countries, practical recommendations on improving the level of financial capacity of regions in Ukraine have been developed. In the article the comparative analysis of the financial equalization system in Germany and Ukraine has been conducted, different approaches to equalization on the basis of the actual redistribution have been determined, the efficiency and transparency of the use of budgetary resources in these countries have been analyzed. The research result is the substantiation of the necessity for decentralization of tax revenues in Ukraine to reduce the volume of transfers from the State Budget to the regions. Prospects for further research in this direction are developing a reform strategy for Germany and Ukraine in order to improve the socio-economic relations between the center and regions and to make the redistribution of budgetary resources more efficient. Improving the system of financial equalization involves the use of optimization techniques taking into account the inter-regional economic and geographic ties.

Does financial literacy improve financial inclusion? Cross country evidence

OpenAIRE

Grohmann, Antonia; Klühs, Theres; Menkhoff, Lukas

2017-01-01

While financial inclusion is typically addressed by improving the financial infrastructure we show that financial literacy, representing the demand-side of financial markets, also has a beneficial effect. We study this effect at the cross-country level, which allows to consider institutional variation. Regarding "access to finance", financial infrastructure and financial literacy are mainly substitutes. However, regarding the "use of financial services", the effect of higher financial literac...

Financial Strategy of Enterprises: Formulation and Results over 2000—2009 (the Khabarovsk Territory’s example)

OpenAIRE

Ivanchenko O. G.; Kuzminova I. N.

2010-01-01

The article considers the concepts of capital and capital management strategies in the non-financial economic sector, as well as the need for analytical studies in this area in terms of strategic interests of the regional economy. Monitoring of enterprises as a methodological basis for analytical studies of the regional economy and financial strategies of enterprises is conducted. Factors that shape the differences in financial strategies at the level of enterprise groups of certain types and...

Financial outlook for the Canadian gas industry

International Nuclear Information System (INIS)

Friedenberg, B.

1995-01-01

The financial outlook for the Canadian gas industry depends on the outlook for gas prices at Canadian producing basins, the cost of producing in Canada and the volume of production of Canadian natural gas. Price, cost and volume determine the health of the Canadian industry. Industry's costs are the basis of the supply (volume) offered on the market and price is determined by the interaction of supply and demand. (author)

ASSESSMENT OF BANKING ASSETS ON FINANCIAL RISK MANAGEMENT - ALBANIAN CASE

Directory of Open Access Journals (Sweden)

ADRIATIK KOTORRI

2014-02-01

Full Text Available Recognizing the asset value dynamics volatility of the financial institutions and the importance of its recognition both for financial reporting purposes and risk management effect, this paper aims to provide a practical model for the assets and financial institutions evaluation especially banks. It also aims to present a model to measure the value of banking assets for the purposes of risk management as an opportunity to identify in an early moment the banking risks. The paper develops the bank assets assessment forms and the basis of mathematical modeling of this assessment in general. He identifies also the evaluation factors as for example time to maturity, interest rate market for the assets (YTM, the interest rate agreed, the early repayment of the loan, interest ceilings and floors, off-balance sheet treatment, etc..

Ways of improvement of financial provision of industrial development

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Shemyakina Natalya V.

2013-03-01

Full Text Available The article conducts the study of the state of financial provision of industrial development under modern conditions and justifies main ways of improvement and prospects of investment financing of technical development of the production potential. Classical theses and fundamental works of foreign and domestic scientists, statistical indicators and results of author’s studies of the problems of financing of technical development of industry became the methodological basis of the study. Using the conducted analysis of the state of financing the industrial development in Ukraine, potential sources of financial resources of development of the production potential (profit, depreciation, means of financial institutions and leasing, condition of the state financial support of technical development of the industrial sector and taking into account the modern experience of foreign countries, the article justifies main ways of improvement of the financial provision of industrial development. The proposed ways of improvement of financial provision of industrial development are based on: orientation at the modern model with attraction of all potential investment sources; state-private co-financing of investment projects of production development; de-centralisation of the state support through the use of various channels of support of the processes of industrial development; and formation of the market infrastructure of ensuring of financing of the innovation and investment process in industry.

Quality of Financial Policies and Financial System Stress

OpenAIRE

Udaibir S Das; Plamen Yossifov; Richard Podpiera; Dmitriy L Rozhkov

2005-01-01

In this paper, we develop multi-country indices of financial system stress and quality of financial policies and use them in regression analysis of the determinants of financial stress. We find that countries with higher quality of financial policies are better able to contain the effects of macroeconomic pressures on the overall level of stress in the financial system. They are also in a better position to ensure sustainable development of the financial system.

Why Financial Advice Cannot Substitute for Financial Literacy?

OpenAIRE

M. Debbich

2015-01-01

This paper examines the ability of financial advice provided by sellers of financial services to substitute for financial literacy of customers. I set up a simple theoretical model in which an informed financial advisor communicates with a less informed customer of financial services. Given the existence of a conflict of interest from the advisor's perspective, the model predicts that only well financially sophisticated customers receive relevant information from the advisor. This fact tends ...

Effective development of the entities on the basis of forecasting of financial and economic activities

Directory of Open Access Journals (Sweden)

I. I. Shanin

2017-01-01

Full Text Available In article, the questions connected with approach on effective development of industrial enterprises on the example of the furniture entities are considered. Effective development of the entities is directed to cost reduction in case of production and implementation of products, for improvement of indicators of financial and economic activities. The research is conducted on the example of the furniture entities of the Voronezh region and Krasnodar Krai. Any entity constantly uses these or those resources connected with material, labor and finance costs. All resources, which are consumed during a certain production cycle, create a cost budget or the expense plan of the entity, which are the most important economic indicators of activities of any entity. Not always at the entities the attention is properly paid to forecasting of production expenses for a further stage of functioning. Most the entities will organize the activities in such a way that current plans pass from year to year, and at the same time the alternative ways directed to cost reduction in case of production and further sales of products aren't considered. Any entity needs forecasting and planning of costs for the following production stages, for the purposes of innovative development and effective functioning of productive activity of the entity. First, it is necessary for assessment of opportunities when financing productive activity and for further scheduling of expenses, directed to cost reduction and cost reallocation. Having analysed activities of the entities and having studied accounting (financial records, it is revealed that at the entities in 2015 in comparison with 2014, there was a decrease in outputs, but at the same time, the loss is observed. Based on the carried-out analysis, on the example of financial and economic activities of JSC GRAFSKOYE and JSC GKMF, conclusions are drawn, cost reduction allowances in case of production are revealed, and recommendations in

The State Fiscal Policy: Determinants and Optimization of Financial Flows

Directory of Open Access Journals (Sweden)

Sitash Tetiana D.

2017-03-01

Full Text Available The article outlines the determinants of the state fiscal policy at the present stage of global transformations. Using the principles of financial science it is determined that regulation of financial flows within the fiscal sphere, namely centralization and redistribution of the GDP, which results in the regulation of the financial capacity of economic agents, is of importance. It is emphasized that the urgent measure for improving the tax model is re-considering the provision of fiscal incentives, which are used to stimulate the accumulation of capital, investment activity, innovation, increase of the competitiveness of national products, expansion of exports, increase of the level of the population employment. The necessity of applying the instruments of fiscal regulation of financial flows, which should take place on the basis of institutional economics emphasizing the analysis of institutional changes, the evolution of institutions and their impact on the behavior of participants of economic relations. At the same time it is determined that the maximum effect of fiscal regulation of financial flows is ensured when application of fiscal instruments is aimed not only at achieving the target values of parameters of financial flows but at overcoming institutional deformations as well. It is determined that the optimal movement of financial flows enables creating favorable conditions for development and maintenance of financial balance in the society and achievement of the necessary level of competitiveness of the national economy.

Polystyrene copolymer supported by substituted (1R,2R)-1,2-diphenylethane-1,2-diamine-copper(II) complexes: a recyclable catalyst for asymmetric Henry reactions

Czech Academy of Sciences Publication Activity Database

Androvič, L.; Drabina, P.; Panov, I.; Frumarová, Božena; Kalendová, A.; Sedlák, M.

2014-01-01

Roč. 25, č. 9 (2014), s. 775-780 ISSN 0957-4166 Institutional support: RVO:61389013 Keywords : cooper complexes * copolymers * asymmetric Henry reaction Subject RIV: CC - Organic Chemistry Impact factor: 2.155, year: 2014

Financial Support of the Forestry Complex Development Priorities: Diversification of Forms and Means

OpenAIRE

Golyan Vasyl A.; Holub Oleh A.

2016-01-01

It is found that at the present stage the funding of the forestry complex development priorities occurs in the following forms: 1) the budget financing of reforestation; 2) financial support of forestry and forest protection projects with the use of funds raised by public and private entities of forest entrepreneurship on the basis of self-financing activities; 3) the receiving of financial resources by forestry entrepreneurship entities as a result of compensation of losses...

Fundamentals of futures, options, basis and derivatives

Energy Technology Data Exchange (ETDEWEB)

Jones, D. [TD Securities Inc., Toronto, ON (Canada)

1997-08-01

Characteristic features of futures and options contracts, basis differentials and derivatives were defined and explained. A futures contract refers to an exchange-traded supply contract between a buyer and a seller where the buyer is obligated to take delivery and the seller is obligated to provide delivery of a fixed amount of a commodity at a predetermined price at a specified location. In contrast, an option contract gives the purchaser the right, but not the obligation, to buy or sell the underlying commodity at a certain price on or before an agreed date. Basis differential refers to the discount between two distinct delivery points to reflect the relative value of a commodity, such as natural gas, at those points. Advantages and disadvantages of futures and options contacts, the factors affecting options pricing, and basis differentials, and the methods of calculating basis differentials were described. The nature and intricacies of derivatives, their benefits, in particular their use as a tool for the effective management of the volatilities associated with the oil and gas industry were explained. Their shortcomings such as the high liquidity risk, were also described. Examples of derivative transactions were provided to illustrate the interrelationships of futures/options/derivatives, and their role in financial risk management.

Fundamentals of futures, options, basis and derivatives

International Nuclear Information System (INIS)

Jones, D.

1997-01-01

Characteristic features of futures and options contracts, basis differentials and derivatives were defined and explained. A futures contract refers to an exchange-traded supply contract between a buyer and a seller where the buyer is obligated to take delivery and the seller is obligated to provide delivery of a fixed amount of a commodity at a predetermined price at a specified location. In contrast, an option contract gives the purchaser the right, but not the obligation, to buy or sell the underlying commodity at a certain price on or before an agreed date. Basis differential refers to the discount between two distinct delivery points to reflect the relative value of a commodity, such as natural gas, at those points. Advantages and disadvantages of futures and options contacts, the factors affecting options pricing, and basis differentials, and the methods of calculating basis differentials were described. The nature and intricacies of derivatives, their benefits, in particular their use as a tool for the effective management of the volatilities associated with the oil and gas industry were explained. Their shortcomings such as the high liquidity risk, were also described. Examples of derivative transactions were provided to illustrate the interrelationships of futures/options/derivatives, and their role in financial risk management

Financial aspects of decommissioning

International Nuclear Information System (INIS)

Chirica, T.; Havris, A.

2003-01-01

European Commission adopted recently two proposals of Directives designed to pave the way for a Community approach to the safety of nuclear power plants and the processing of radioactive waste. Nuclear safety cannot be guaranteed without making available adequate financial resources. With regard, in particular, to the decommissioning of nuclear facilities, the Directive defines the Community rules for the establishment, management and use of decommissioning funds allocated to a body with legal personality separate from that of the nuclear operator. In order to comply with the acquis communautaire, Romanian Government issued the Emergency Ordinance no. 11/2003 which set up the National Agency for Radioactive Waste (ANDRAD) and soon will be established the financial mechanism for raising the necessary funds. Societatea Nationala 'Nuclearelectrica' S.A. operates, through one of its branches, Cernavoda NPP Unit 1 and has to prepare its decommissioning strategy and to analyze the options to assure the financing for covering the future costs. The purpose of this paper is to clarify the financial systems' mechanisms to the satisfaction of the nuclear operator obligations, according to the disbursement schedule foreseen by decommissioning projects . The availability of cash to pay for all the decommissioning expenditure must be foreseen by setting up assets and establishing a suitable financing plan. The different practices of assets management shall be presented in this paper on the basis of the international experience. Some calculation samples shall be given as an illustration. (author)

Financial System of Malaysia: the Concept of Financial Dispute

Directory of Open Access Journals (Sweden)

Evgenia E. Frolova

2017-01-01

Full Text Available Purpose: the article examines the main problems associated the new regulatory acts of Malaysia – the Financial Services Act of 2013 and the Islamic Financial Services Act of 2013; The characteristics of the legal status of the "Ombudsman for financial services" are listed, types of financial disputes subject to settlement under the "financial ombudsman scheme" are listed, parties to the financial dispute are identified. To achieve this goal, the article must solve the following tasks: to determine whether there are institutions in Malaysia that provide services for resolving financial disputes; to investigate the main problems associated with the definition of the concept and types of financial dispute, the conditions for the transfer of a financial dispute to the competent authority. Methods: this article is based on an interdisciplinary concept of research, which allowed to distinguish the distinctive features of the legal regulation of the settlement of financial disputes in Malaysia. Results: according to the provisions of the new laws of Malaysia, namely the Financial Services Act of 2013 and the Islamic Financial Services Act of 2013, a financial dispute should be understood as a dispute, to which the parties are a financial consumer and a financial service provider provider. Financial disputes include disputes in the field of insurance and Islamic insurance, as well as disputes over bank cards, bank accounts, ATMs, Internet banking, mobile banking, and others. The main body for the settlement of financial disputes is the Financial Ombudsman. The competence of the financial ombudsman is limited by the amount of the claim of 250,000 ringgit (about 4.5 million rubles, under insurance claims – 10,000 ringgit, in the field of unauthorized transactions – 25,000 ringgit. The procedure for resolving a financial dispute, which in Malaysia is referred to as the "scheme of a financial ombudsman", is established by the Central Bank of Malaysia

Location of external state financial control in national control system of Ukraine

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N.G. Vygovska

2016-12-01

Full Text Available The article estimates the theoretical basis of the external state financial control in Ukraine in the context of defining its place in the formation of the functional areas of internal and external controls in order to eliminate duplication of a single national control system. The authors have investigated the scientific approaches to the interpretation of the concept of «external state financial control», «internal financial control», «public audit» in order to eliminate terminological confusion. It were found the differences between the external and internal financial control on the basis of comparative characteristics of such features as the entity controlling entities, controlled objects, object methods, and direction control. The concept of internal and external controls are considered to expedient to communicate with the system in which this control is identified. «Internal» in this case is identical intra-control, that is located within the executive branch, while an external control is not included in it and is external to the executive bodies of the controlled institution, and is not related to them and, as a consequence, independent. The authors suggest to form a unified system of state financial control, a clear distinction between internal and external powers of species. The authors consider that appropriate in this context will be the adoption of a single legislative act «About State Financial Control», the proposed structure is introduced in the article. Implementation of this law will contribute to the clear division of functional areas of the state control (internal and external, the elimination of departmental conflicts, and promote the formation of a single integrated control system in Ukraine, able to counteract abuses and prevent the possible loss of budgetary funds.

The Usefulness of Financial Statements in Making Financial Diagnosis

Directory of Open Access Journals (Sweden)

Mitica Pepi

2016-01-01

Full Text Available Our research aims to develop an analysis of the usefulness of financial statements and financial investment in making the diagnosis. Financial analysis is by definition an activity that performance condition is diagnosed entity of the financial year. Financial analysis shall be determined by strengths and weaknesses of financial management based on which will underpin future strategy of the entity to maintain and develop it into a competitive environment. Results of financial analysis depends on the quality, accuracy, relevance and effectiveness of economic information collected and processed. The primary sources of information for financial analysis are the financial statements, which are considered as raw material in the analysis.

THE USE OF OFFSHORE JURISDICTIONS IN INTERNATIONAL FINANCIAL FITTINGS

Directory of Open Access Journals (Sweden)

DANIELA RADU

2012-05-01

Full Text Available Essential legal and financial Structures, sometimes complex, had until recently been small and medium entrepreneurs away from the use of offshore jurisdictions, but the constraints of increasingly heavy taxation of excessive in certain States, you push even those with limited resources to use in these jurisdictions to protect revenue. The purpose of this research is to analyze the offshore jurisdictions in order to determine the possibilities of useof their disadvantages in order to improve measures to combat tax evasion, as well as for the use of their advantages in order to reduce illegal migration and regular employment of capital through the analysis of specific cases of the use of offshore jurisdictions – Case Frabklin Jurado, The Bank of Commerce and Credit InternationalAmerican Express Bank International. Scientific novelty and originality of the investigation consists of:-the identification on the basis of international practice, some offshore jurisdictions specific items in order to reflect their fiscal policies (trade and investment, etc.-analysis of cases of the use of offshore jurisdictions in international financial fittings (such as the Bank of Credit and Commerce International; Franklin Jurado; American Express Bank International,-identification of the impact paradisurilor tax and offshore financial centres of the world economy– revealing secret financial transactions carried out within the framework of ofssore, research instruments jurisdictions and management techniques of cadrulacestor tax jurisdictions.It is interesting to be seen through the prism of analysis of economic-fiscal financiare if a competition is beneficial or not for the welfare of States and to what extent this competition will have a say in future developments and tax paradisurilor finanaciare offshore centres. In conclusion, I appreciate that in order to survive successfully in the global economy of the future, offshoreJurisdictions should promote a

Does financial education impact financial literacy and financial behavior, and if so, when?

OpenAIRE

Kaiser, Tim; Menkhoff, Lukas

2017-01-01

A meta-analysis of 126 impact evaluation studies finds that financial education significantly impacts financial behavior and, to an even larger extent, financial literacy. These results also hold for the subsample of randomized experiments (RCTs). However, intervention impacts are highly heterogeneous: financial education is less effective for low-income clients as well as in low- and lowe...

Measuring financial performance: an overview of financial statements.

Science.gov (United States)

Dalsted, N L

1995-07-01

Financial management has emerged as a critical component in the long-term viability of today's ranches and farms. Proper and timely financial reporting and analysis of financial statements are valuable tools that agricultural producers can use to monitor, coordinate, and plan their operational production and marketing schemes and strategies. A side note to preparation of financial statements. With the concerns over lender liability issues associated with statements either assisted with or prepared by a lending officer, agricultural producers will be responsible for preparing their own statements. The lending institutions may prepare their own statements in their assessment of the financial condition of a business and or individual, but, ultimately, the responsibility of financial statements is the borrower's. Some of the material presented in this article provides important input for use in such analytical programs as the National Cattlemen's Association, Integrated Resource Committees, and Standard Performance Analysis (SPA). SPA techniques and associated software have been or currently are under development for cow-calf, stocker, seedstock, and sheep enterprises. Critical to the analysis is having complete and correct financial statements. These analytical programs build on the financial statements. These analytical programs build on the financial statements as recommended by the FFSTF. Proper financial reporting is critical not only to a SPA assessment but also to the overall financial management of today's farms and ranches. Recognizing the importance of financial management in production agriculture is not enough, taking a proactive stance in one's financial plan is paramount to success. Failure to do so will only enhance the exit rates of producers from production agriculture.

Financial Stress Indices and Financial Crises

NARCIS (Netherlands)

Vermeulen, Robert; Hoeberichts, Marco; Vasicek, Borek; Zigraiova, Diana; Smidkova, Katerina; de Haan, Jakob

This paper develops a Financial Stress Index (FSI) for 28 OECD countries and examines its relationship to crises using a novel database for financial crises. A stress index measures the current state of stress in the financial system and summarizes it in a single statistic. Our results suggest that

22 CFR Appendix B to Part 218 - List of Types of Federal Financial Assistance

Science.gov (United States)

2010-04-01

... by the United States International Communication Agency Subject to Age Discrimination Regulations... BASIS OF AGE IN PROGRAMS OR ACTIVITIES RECEIVING FEDERAL FINANCIAL ASSISTANCE Pt. 218, App. B Appendix B...

National financial institutions and technological development

Energy Technology Data Exchange (ETDEWEB)

Ramesh, J

1979-12-01

The impact of technological policies on non-technological institutions is examined to see what some of the side effects are and how they can serve the needs of the local financial and productive sector. The interrelationships of the national financial systems with government departments, local infrastructure, local private sector, and international financing agencies are examined in the historical context of several development projects. The wrong emphasis is shown to be used by many technological planners, whose first consideration should be to build a loca planning and investment capability and to train local human resources to assume a decision-making role. The neglect seen in India, Brazil, and other countries is traced to the motivation of the industrial enterprises. A more-suitable technological policy could introduce the concepts of loan evaluation on the basis of technological criteria and fiscal incentives. 24 references, 1 figure, 4 tables. (DCK)

O humano e o desumano: cultura visual, cultura política e as imagens feitas por George Rodger e Henri Cartier-Bresson nos campos de concentração nazistas

OpenAIRE

Erika Cazzonatto Zerwes

2016-01-01

Este artigo busca compreender alguns aspectos da noção de humanismo na fotografia e sua proximidade com a cultura política e a cultura visual do período, a partir das experiências específicas de George Rodger e Henri Cartier-Bresson, dois fotógrafos que viveram em primeira mão e que deram testemunho do horror dos campos de concentração nazistas ao final da Segunda Guerra Mundial. George Rodger fotografou o campo de Bergen-Belsen assim que foi libertado pelas tropas britânicas. Henri Cartier-B...

The Cash Flow as Financial Management Tool For Small Businesses

Directory of Open Access Journals (Sweden)

Osmar Siena

2015-06-01

Full Text Available This study is engaged on the axis of Financial Management, with research into the factors controlling corporation in small business finance. It has as main objective to analyze the cash flow tool as a tool for financial management and specific process to describe the use of the Cash Flow tool objectives; analyze the feasibility of implementing the Cash Flow tool as an instrument of financial management and suggest proposals for suitability for deployment of Cash Flows as a financial management system. Facing these objectives the research uses the precedence of qualitative methodology and applies the instruments on-site visit, interview and questionnaire to collect data. Descriptive analysis that confront the theoretical basis and the data obtained from research is used. With the completion of the analysis the following results were achieved: description of business processes researched; identifying the needs and forms of control currently used and presentation of improvement measures for the adjustment of non-conformities identified. The study contributes to both the academic improvement by analyzing the real situation of the company, as well as it serves as a recommendation to companies embracing similar difficulties in financial management.

Financial Analysis of the Financial Institutions Sector in Kosovo

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Vlora Prenaj

2015-12-01

Full Text Available Paper work “Financial analysis of the financial institutions sector in Kosovo” treats financial sector in Kosovo. Paper work contains the current position of the economy, economic prospects and macroeconomic projections for the financial sector in Kosovo, future potential and possibilities of financial sector in Kosovo. The main goal of this research is financial analysis of Kosovo financial institutions sector - overview of key indicators. This research evaluates the performances of commercial bank’s profitability, which have operated in the market during the period 2006-2012. This research is conducted through financial analysis coefficients: Return on Equity, Return on assets and Cost to Income. Test t-Student is used to analyze the profitability for the period 2006/2007 before the financial crisis and the period 2011/2012 after financial crisis.

Assessing efficiency of formation of the bank’s system of financial controlling

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Chmutova Irina N.

2014-01-01

Full Text Available The article offers a scientific and methodical approach to assessment of efficiency of formation of the bank’s system of financial controlling, which takes into account two components – assessment of efficiency of team work on introduction of financial controlling as an investment project. This would allow identification of expediency of investments into the project on introduction and taking into account not only professional level of the team but also psychological distinctive features of its each member. In order to determine correlations of the assessment components the article forms a matrix that would serve as a basis for development of the necessary complex of actions with respect to increase of the bank’s financial controlling efficiency.

The National Shipbuilding Research Program. Proceedings of the REAPS Technical Symposium. Paper No. 21: Development of Effective Computer Capabilities by the J. J. Henry Company

National Research Council Canada - National Science Library

Fritz, W. B

1980-01-01

On April 2, 1980, the J. J. Henry Company, Inc signed an agreement with Cali & Associates to use the SPADES system of computer programs to enhance its preliminary contract and detail design service for its clients...

How the Other Half Lives: Under the Arch with Lady Henry Somerset

Directory of Open Access Journals (Sweden)

Paisana Joanne

2017-10-01

Full Text Available The reforming work of Isabella Caroline Somerset (Lady Henry Somerset 1851-1921 is largely overlooked today. Dedicated to women’s causes at home and abroad and to temperance in particular, having first-hand knowledge of the privileged and the underprivileged, this determined, multi-talented and opinionated woman uncharacteristically wrote a fictional novel, Under the Arch (1906. In the novel, London aristocrats are portrayed rubbing shoulders with slum dwellers, but there is little real connection. The problems that the social policies introduced by the Liberals from 1906-1914 would address are nevertheless highlighted. It can be no coincidence that Somerset was well acquainted with many of these politicians. The themes of relieving the poor, Christian doctrine, marriage, women’s suffrage and imperialism are addressed, although Somerset’s focus is simply on “doing good” and loving one’s neighbour

Política, Ciencia, Ética y Sociedad: su conjunción dialéctica en la experiencia del “Contingente Henry Reeve” Politics, Science, Ethics and Society: their dialectical conjunction in the experience of the "CONTINGENT HENRY REEVE"

Directory of Open Access Journals (Sweden)

Nereyda Martínez Suárez

2006-12-01

Full Text Available La investigación se centra en la caracterización de la actividad profesional del Contingente Médico Internacional “Henry Reeve”, especializado en situaciones de desastre y graves epidemias, tomando en cuenta el condicionamiento histórico social de la génesis del mismo, su desempeño profesional como parte de la sociedad revolucionaria cubana, así como su repercusión internacional; para lo mismo se realizó un estudio teórico, basado en la aplicación de los métodos históricos, de análisis y síntesis de fuentes documentales. El estudio permitió observar que, los servicios médicos no son únicamente un asunto de formación científica, es un asunto de política y de formación humanista. La posibilidad de su realización está condicionada histórica y socialmente de un modo concreto. La ciencia, ética y sociedad constituyen una unidad histórica que se asienta en un tipo cualitativo de política, por lo que la formación actual y futura de médicos y profesionales de la salud en nuestro país, deberá basarse en las necesidades de los campos, aldeas, barrios marginales y pobres de las ciudades del Tercer Mundo, consolidando los valores humanos necesarios en estos profesionales. Los miembros del Contingente Henry Reeve son portadores de profundos conocimientos científicos, de una fortaleza política, altos valores humanos y principios éticos inconfundibles, demostrados a través de estos años de revolución mediante la atención a nuestro pueblo, el cumplimiento de misiones internacionalistas y la colaboración médica en más de 100 países.This investigation is centred in the characterization of the professional activity of the International Medical Contingent ‘‘Henry Reeves'', specialized in disaster situations and serius epidemics, taking into account, its own social and historical nature, its professional acting as a part of the Cuban Revolutionary Society, as well as its international repercussion. For this reason a

East Asian Financial Cycles: Asian vs. Global Financial Crises

OpenAIRE

Akira Kohsaka; Jun-ichi Shinkai

2014-01-01

We examine the role of financial shocks in business cycles in general and in financial crises in particular in East Asia (Indonesia, Korea, Malaysia and Thailand) since the 1990s. Estimating a Financial Conditions Index, we found that financial shocks explain most of business downturns in all the economies in the Asian Financial Crisis (AFC) in 1997-98, but that the effects of financial shocks are diverse across economies in the Global Financial Crisis (GFC) in 2008-09. In the GFC, the financ...

Corporate financial restructuring in Asia: implications for financial stability

OpenAIRE

Michael Pomerleano

2007-01-01

Corporate financial fragility preceding the Asian financial crisis heightened vulnerabilities. Many countries in the region undertook significant corporate financial restructuring after the crisis, with some countries bouncing back much faster than others. These sounder corporate financial practices bode well for financial stability.

FINANCIAL INFORMATION, EFFECTS OF FINANCIAL INFORMATION ON ECONOMIC DECISION

Directory of Open Access Journals (Sweden)

TAK ISA

2010-12-01

Full Text Available Financial information has, indisputably, an important effect in economics. To form an effective capital market, financial information must be reliable and accurate. Misleading financial information always has a negative impact on economic decision taken by users. It is known that financial information as the cornerstone of financial markets, can improve economic performance in several ways. Nowadays we are facing economic crisis due to irregularities of presentation of financial statements to users. Misunderstandings cause economic recession. Detection of fraudulent financial information, is an important issue facing the auditing profession. Currently, bankruptcy of companies around the world, leaves millions of people without jobs, this is caused by financial information which is manipulated by companies. The purpose of this paper is to analyze the effects of errors and manipulation committed in the financial information sector on the real economy. Also one of the purposes of this paper is to analyze error and fraud in financial statements how it effects the real economy and the reasons for committing fraud in financial statements. Also, several suggestions are included in this study about actions that can be taken to prevent errors and manipulation in financial information.

Financial Liberalization and Financial Fragility

OpenAIRE

Enrica Detragiache; Asli Demirgüç-Kunt

1998-01-01

The authors study the empirical relationship between banking crises and financial liberalization using a panel of data for 53 countries for 1980-95. They find that banking crises are more likely to occur in liberalized financial systems. But financial liberalization's impact on a fragile banking sector is weaker where the institutional environment is strong--especially where there is respect for the rule of law, a low level of corruption, and good contract enforcement. They examine evidence o...

Financial Health of a Commercial Insurance Company and its Coherences

Directory of Open Access Journals (Sweden)

Svatopluk Nečas

2016-05-01

Full Text Available Purpose of the article: The main purpose of the article is to define the term “financial health of a commercial insurance company” and identify the factors that influence management and its economic results of a commercial insurance company. The above mentioned term will be faced with other similar terms such as financial stability, financial strength, solvency, liquidity or profitability (always with emphasis on the insurance sector. Related to this purpose, this hypothesis is formulated: “Financial health of a commercial insurance company can be identified in the long perspective with the term financial stability and as its synonym the concept of solvency can be stated.” Methodology/methods: The methods of description, analysis, deduction and induction will be used in the article. The research part is based on a qualitative basis. It combines three methods of qualitative research: interviews with experts, a structured interview with open questions, a questionnaire with open questions. Its subject is a managed conversation with leading experts in the field of insurance and related branches, who answered questions related to the topic. Evaluation of interviews was done by method of interview analysis, respectively thematic analysis and subsequent synthesis based on respondents’ answers. The synthesis is used as a method to gain new knowledge. The conclusions are the basis for discussion for the theory completion in the case of the term mentioned above and for statements to other contexts that are defined in the objectives of the article. Synthetic approach is applied in the formulation of conclusions of the research. Significant findings for the theory are obtained by abstraction, as derived from observations of the issues, i.e. financial health of a commercial insurance company. The evaluation also includes a summary of significant matters and it reflects the opinion of the author devised throughout literature and based on interviews

A Principles-Based Approach to Teaching International Financial Reporting Standards (IFRS)

Science.gov (United States)

Persons, Obeua

2014-01-01

This article discusses the principles-based approach that emphasizes a "why" question by using the International Accounting Standards Board (IASB) "Conceptual Framework for Financial Reporting" to question and understand the basis for specific differences between IFRS and U.S. generally accepted accounting principles (U.S.…

Disclosure of Non-Financial Information: Relevant to Financial Analysts?

OpenAIRE

ORENS, Raf; LYBAERT, Nadine

2013-01-01

The decline in the relevance of financial statement information to value firms leads to calls from organizational stakeholders to convey non-financial information in order to be able to judge firms' financial performance and value. This literature review aims to report extant literature findings on the use of corporate non-financial information by sell-side financial analysts, the information intermediaries between corporate management and investors. Prior studies highlight that financial ana...

Financial globalisation uncertainty/instability is good for financial development

OpenAIRE

Asongu, Simplice A.; Koomson, Isaac; Tchamyou, Vanessa S.

2015-01-01

Purpose – This study assesses the effect of time-dynamic financial globalisation uncertainty on financial development in 53 African countries for the period 2000-2011. Design/methodology/approach – Financial globalisation uncertainty is estimated as time-dynamic to capture business cycle disturbances while all dimensions identified by the Financial Development and Structure Database of the World Bank are employed, namely: financial depth (money supply and liquid liabilities), financial sy...

FINANCIAL PERFORMANCE ANALYSIS AND BANKRUPTCY PREDICTION IN HUNGARIAN DAIRY SECTOR

Directory of Open Access Journals (Sweden)

Rozsa Andrea

2014-07-01

The preliminary sample for the analysis is framed on the basis of three criteria: amount of the subscribed capital, sales revenues and product structure. Those companies are regarded as competitors that have subscribed capitals in excess of HUF 250 million, consistently high levels of sales revenues and diversified product structures. The preliminary sample consists of 7 companies. In 2012, their total sales revenues were as high as about 50% of the overall amount of sales revenues in the sector. Three of the 7 companies are possessed by foreign owners in full or part, whereas 4 of them belong to Hungarian owners. In 2012, Hungarian-owned companies covered more than one-third of the combined sales revenues of the 7 leading companies. Hence, the competitive positions of these 4 companies based on their financial positions are examined. These calculations have relied on the annual reports for the period of 2008–2012 (balance sheets, income statements, cash flow statements. The research has implemented a comprehensive and comparative financial analysis. The main question is what the key financial characteristics of the Hungarian-owned companies are. Financial indicators are calculated and their time-series analysis is accomplished to describe the sample companies’ capital structures, liquidity and profitability. Using comparative analysis of the applied financial ratios the study determines (1 which company has the most advantageous financial conditions for the successful operation; (2 which companies have disadvantageous financial situation; and (3 which companies are in potential financial distress situation. Potential bankruptcy positions are examined by the applications of Altman and Springate models.

Summary of DoD Office of the Inspector General Audits of DoD Financial Management Challenges

Science.gov (United States)

2015-07-07

were not always recorded using accrual accounting . Additionally, Army systems did not always record the transaction on an accrual basis as...mission is to provide independent, relevant, and timely oversight of the Department of Defense that supports the warfighter; promotes accountability ...financial management. The most prevalent areas of concern were DoD financial management systems, accounting entries, compliance with laws and

Nuclear waste: Department of Energy's program for financial assistance

International Nuclear Information System (INIS)

1986-01-01

The Department of Energy's existing grant guidelines for financial assistance to first and second repository states do not clearly establish a basis for determining who is funded, what activities are funded, and how much funding is provided each activity. Because the guidelines do not cover all funding circumstances, DOE has interpreted them differently when making both mandatory and discretionary grant decisions. In addition, DOE has not considered state and Indian tribe needs in establishing its budget request for grant awards. Instead, the requests are based on the amounts of grants awarded in prior years and DOE planned activities. Finally, both grantee compliance with certain reporting requirements of DOE's financial assistance regulations and DOE's enforcement of them has been inconsistent

College Students and Financial Distress: Exploring Debt, Financial Satisfaction, and Financial Anxiety

Science.gov (United States)

Archuleta, Kristy L.; Dale, Anita; Spann, Scott M.

2013-01-01

The impact of financial concerns on overall mental health has become a popular topic among researchers and practitioners. In this exploratory study, possible associations of financial anxiety were explored using a sample of 180 college students who sought services at a university peer financial counseling center in a Midwestern state. Of…

Reciprocity as a Foundation of Financial Economics.

Science.gov (United States)

Johnson, Timothy C

This paper argues that the subsistence of the fundamental theorem of contemporary financial mathematics is the ethical concept 'reciprocity'. The argument is based on identifying an equivalence between the contemporary, and ostensibly 'value neutral', Fundamental Theory of Asset Pricing with theories of mathematical probability that emerged in the seventeenth century in the context of the ethical assessment of commercial contracts in a framework of Aristotelian ethics. This observation, the main claim of the paper, is justified on the basis of results from the Ultimatum Game and is analysed within a framework of Pragmatic philosophy. The analysis leads to the explanatory hypothesis that markets are centres of communicative action with reciprocity as a rule of discourse. The purpose of the paper is to reorientate financial economics to emphasise the objectives of cooperation and social cohesion and to this end, we offer specific policy advice.

ACCOUNTING AND FINANCIAL REPORTS IN THE FUNCTION OF CORPORATE GOVERNANCE

Directory of Open Access Journals (Sweden)

Jugoslav Aničić

2017-04-01

Full Text Available Market economy development is highly dependent upon accounting data reliability and financial report quality because the investors decide more easily on investments in the market which had earned trust and safety in the previous period. Big financial scandals from the beginning of the 21st century and still actual financial crisis at the global level have especially contributed to that. The information prepared on the basis of high quality, transparent and comparable international standards considerably reduce investment risks as well as the cost of raising capital. On the other hand, the management of a large number of companies is focused on the creation of short-term personal benefits as opposed to the investors primarily interested in company survival and growth, that is, long-term goals. Information asymmetry is often present in the financial markets, and its damaging results, as a rule, are borne by shareholders and other stakeholders of the company. Corporate governance depends on legal, regulative and institutional environment, and it should balance the interests of the shareholders, capital owners, managers as well as company business managers.

Financial analysis of large versus small nuclear power plants

International Nuclear Information System (INIS)

Louh, R.F.; Becker, M.; Wicks, F.

1986-01-01

There have been no new orders for nuclear plants and many nuclear plants under construction have been cancelled in recent years in the United States. Financing problems have been a major factor in this slow down of new nuclear plant activity. Meanwhile, the nuclear plants that have been completed have been operating cost effectively and yielding fossil fuel conservation and air quality benefits. Smaller plants have been designed in the past for the purpose of penetrating markets in developing countries and countries with relatively small utility systems. This paper examines the question of whether these smaller plants would be a viable option to large nuclear plants in the United States. Although the smaller plants are estimated to have a somewhat higher capital cost on a $/k W basis, they have the potential advantage of a lower total financial committment. The computational tools required for this evaluation are optimal generation planning and financial simulation programs and the corresponding generation and financial data bases for a variety of systems

SOME ASPECTS OF FORMATION OF FINANCIAL-INDUSTRIAL GROUPS IN RUSSIA IN 1990S

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Сергей Александрович Лутошкин

2015-12-01

Full Text Available The article examines the main stages of the financial-industrial groups formation in Russia in the 1990s, analyzes the main premises of these forms of association in the industrial and financial sectors, as well as the mechanism of their creation under conditions of the transitional market economy. The study revealed the main forms of financial and industrial groups in Russia and the fact that they had a national specificity. The author concludes that the distinctive feature was the formation of Russian business groups mostly from the former nomenklatura and Komsomol workers on the basis of pre-existing material base, which largely contributed to their rapid transformation into large concerns. The state did not prevent the creation of industrial and financial corporations, because of receiving financial support in the form of replenishment of the state budget through tax revenues and revival of production through investments in illiquid corporate enterprises.

The Historical Complementarity of Both the Real and the Financial Sectors of Economy

Directory of Open Access Journals (Sweden)

Kornivska Valeria О.

2017-10-01

Full Text Available The publication presents the results of an analysis of evolution of complementarity of the financial and the real sectors from the simple credit through the formation and allocation of intermediary activity to establishment of the exchange as a prototype of all the financial markets known to date. The author characterizes the European financial tradition, which is emerging from the first exchanges, linked to the mutual dependence of the banking and the securities sectors. The institutional basis for the predominantly speculative nature of securities transactions has been demonstrated, it has been shown that the current activity of banking structures in the fund space has historical roots. It has been proven that the peak of complementarity both in the financial and in the real sectors takes place in the capitalist economy, where synergy between the financial and the real economic processes has been maximized and expressed in innovative development, economic growth, and social well-being.

Composite fermion basis for two-component Bose gases

Science.gov (United States)

Meyer, Marius; Liabotro, Ola

The composite fermion (CF) construction is known to produce wave functions that are not necessarily orthogonal, or even linearly independent, after projection. While usually not a practical issue in the quantum Hall regime, we have previously shown that it presents a technical challenge for rotating Bose gases with low angular momentum. These are systems where the CF approach yield surprisingly good approximations to the exact eigenstates of weak short-range interactions, and so solving the problem of linearly dependent wave functions is of interest. It can also be useful for studying CF excitations for fermions. Here we present several ways of constructing a basis for the space of ``simple CF states'' for two-component rotating Bose gases in the lowest Landau level, and prove that they all give a basis. Using the basis, we study the structure of the lowest-lying state using so-called restricted wave functions. We also examine the scaling of the overlap between the exact and CF wave functions at the maximal possible angular momentum for simple states. This work was financially supported by the Research Council of Norway.

Financial Coaching's Potential for Enhancing Family Financial Security

Science.gov (United States)

Collins, J. Michael; Olive, Peggy; O'Rourke, Collin M.

2013-01-01

Financial coaching is an emerging complement to financial education and counseling. As defined in this article, financial coaching is a process whereby participants set goals, commit to taking certain actions by specific dates, and are then held accountable by the coach. In this way, financial coaching is designed to help participants bridge the…

FINANCIAL DEPTH AND FINANCIAL ACCESS IN INDONESIA

OpenAIRE

Sigit Setiawan

2015-01-01

This study is intended to analyze the current levels of financial depth and financial access in Indonesia and to analyze the factors affecting them. The analysis method used was a combination of descriptive quantitative, benchmarking, and literature reviews. The conclusion is that the financial depth in Indonesia has not shown a satisfactory level since it was the lowest, or the second lowest ranked country among the sampled countries. Meanwhile, the financial access in Indonesia is relativel...

Materiality from financial towards non-financial reporting

OpenAIRE

Chiara Mio

2013-01-01

The article aims at discussing the evolution of the concept of materiality in financial and, more specifically, non-financial reporting. Materiality will play a central role in the next years in order for reports to reach conciseness, which is at present one of the main goals both financial and non-financial reporting (in particular Integrated Reporting) aims to achieve. The article reviews the most relevant materiality frameworks and definitions and provides further insights for the advancem...

Succession Planning and Financial Performance: Does Competition Matter?

Science.gov (United States)

Patidar, Nitish; Gupta, Shivani; Azbik, Ginger; Weech-Maldonado, Robert

2016-01-01

Succession planning has been defined as the process by which one or more successors are identified for key positions, development activities are planned for identified successors, or both. Limited research exists pertaining to the relationship between hospital succession planning and financial performance, particularly in the context of market competition. We used the resource-based view framework to analyze the differential effect of succession planning on hospitals' financial performance based on market competition. According to RBV, organizations can achieve higher performance by using their superior resources and capabilities. We used a panel design consisting of a national sample of hospitals in the United States for 2006-2010. We analyzed data using multivariate linear regression with facility random effects and year and state fixed effects. The sample included 22,717 hospital-year observations; more than one half of the hospitals (55.4%) had a succession planning program. The study found a positive relationship between the presence of succession planning and financial performance (β = 1.41, p planning programs on the basis of competition in their market.

The State Financial Control in Ukraine: Directions of Improvement of its Organization and Evaluation

Directory of Open Access Journals (Sweden)

Lomeiko Yuliia A.

2016-05-01

Full Text Available The aim of the article is to examine the essence of the state financial control, identify directions of its improvement and define effective methods for its evaluation. On the basis of the results of analysis of modern scientific works it is determined that the precondition for building an effective state financial control system is defining its role in public financial relationships. According to the data of the conducted study it was concluded that first of all, the state financial control is an instrument of fiscal policy and, therefore, its direct purpose is ensuring a sustainable socio-economic development of the country, i.e., achieving the goal of the fiscal policy. Besides, there revealed the need to harmonize the components of the fiscal policy and types of the state financial control in order to build an effective institutional structure of public administration. It is proved that the division of the state financial control into internal and external must be conducted in accordance with the fact whether the controlling body and the subject under control belong to the same or different branch of power. Also the results of the study suggest that for Ukraine it is expedient to choose the model of a decentralized internal state financial control instead of the existing mixed one in order to avoid duplication by the State Audit Service of Ukraine bodies of partially the functions of the Audit Chamber, and partially those of internal control departments, which operate in the executive branch. There determined inappropriateness of building a system of state internal financial control on the basis of the principles provided for the bodies of the external state financial control. This situation leads to ungrounded definition of the internal control as an object of internal audit, which is carried out by structural units in budget organizations. It is also important to emphasize the need to evaluate managerial decisions in exercising the audit

Une autre ville pour une autre vie. Henri Lefebvre et les situationnistes

Directory of Open Access Journals (Sweden)

Philippe Simay

2008-12-01

Full Text Available L’un des traits distinctifs du mouvement situationniste est de s’être constamment préoccupé de la question urbaine. Conçue comme l’espace de production de la société du spectacle mais aussi comme un terrain de lutte et d’expérimentation, la ville a représenté pour ce mouvement estudiantin, proche d’Henri Lefebvre, le lieu d’une réinvention radicale de la vie quotidienne. Cet article revient sur la critique situationniste de l’urbanisme de l’après-guerre ainsi que sur les pratiques auxquelles elle a donné lieu (détournement, dérive, cartes psychogéographiques, construction de situations éphémères. Celles-ci peuvent être regardées comme la première expression d’un « droit à la ville », tel que l’entendait Lefebvre. Reste à savoir si le groupe de Guy Debord souhaitait véritablement « changer la ville pour changer la vie » ou si la ville n’était que le théâtre d’une révolution à venir.One of the distinctive traits of the situationist movement is its constant preoccupation with the urban issue. For this student movement close to Henri Lefebvre, the city has been thought of as a choice generic location for the production of the Society of the Spectacle, but also as a test ground for struggle and experimentation – the place where a radical reinvention of daily life can occur. This paper goes back to the situationist critique of post-war urbanism, as well as the behaviors and practices it has given birth to (misappropriation, drifts in meaning, psychogeographic maps, the construct of short-lived situations. These can be seen as the first expression of a « right to the city », in the sense Lefebvre originally meant it have. However, it is still unknown whether Guy Debord's group really wished to « change city-life to change life itself », or if to them the city was merely a theater for the enactment of a revolution to come.

Late Financial Distress Process Stages and Financial Ratios

DEFF Research Database (Denmark)

Sormunen, Nina; Laitinen, Teija

2012-01-01

stage affects the classification ability of single financial ratios and financial distress prediction models in short-term financial distress prediction. The study shows that the auditor's GC task could be supported by paying attention to the financial distress process stage. The implications...... of these findings for auditors and every stakeholder of business firms are considered....

FINANCIAL DEPTH AND FINANCIAL ACCESS IN INDONESIA

OpenAIRE

Sigit Setiawan

2015-01-01

This study is intended to analyse the current levels of financial depth and financial access in Indonesia and to analyse the factors affecting them. The analysis method used was a combination of descriptive quantitative, benchmarking, and literature reviews. The conclusion is that the financial depth in Indonesia has not shown a satisfactory level since it was the lowest, or the second lowest ranked country among the sampled countries. Meanwhile, the financial access in Indonesia is relativel...

Financial Depth and Financial Access in Indonesia

OpenAIRE

Setiawan, Sigit

2015-01-01

This study is intended to analyse the current levels of financial depth and financial access in Indonesia and to analyse the factors affecting them. The analysis method used was a combination of descriptive quantitative, benchmarking, and literature reviews. The conclusion is that the financial depth in Indonesia has not shown a satisfactory level since it was the lowest, or the second lowest ranked country among the sampled countries. Meanwhile, the financial access in Indonesia is relativel...

The enigmatic figure of Dr Henry Maudsley (1835-1918).

Science.gov (United States)

Pantelidou, Maria; Demetriades, Andreas K

2014-08-01

In spite of his contribution to psychiatry in 19th century Britain, Henry Maudsley remains a mysterious figure, a man mostly known for his donation to the London County Council for the building of the Maudsley Hospital and for The Maudsley Annual Lecture created in honour of his benevolence. Besides Sir Aubrey Lewis' article in 1951 and Michael Collie's attempt in 1988 to construct a biographical study on Maudsley, there does not seem to be any current endeavour to tell the story of his life, whereas Trevor Turner's contribution to the 2004 Oxford Dictionary of National Biography gives a somewhat scathing but unattributed account of Maudsley's personality. This essay attempts to explore his contributions to the Medico-Psychological Association (MPA), the current Royal College of Psychiatrists, his editorship of the Journal of Mental Health (currently named the British Journal of Psychiatry), his literary contributions and his vision for a psychiatric hospital. This essay is an attempt to demystify his figure and to explore some of the rumours and criticisms surrounding his name and the reasons why so little has been written about him. It is also a venture to unravel his complex personality and his intricate philosophy. © The Author(s) 2014 Reprints and permissions: sagepub.co.uk/journalsPermissions.nav.

HENRY H. CHEEK AND TRANSFORMISM: NEW LIGHT ON CHARLES DARWIN'S EDINBURGH BACKGROUND.

Science.gov (United States)

Jenkins, Bill

2015-06-20

Evidence for the transformist ideas espoused by Henry H. Cheek (1807-33), a contemporary of Charles Darwin's at the University of Edinburgh, sheds new light on the intellectual environment of Edinburgh in the late 1820s and early 1830s. Cheek was the author of several papers dealing with the transmutation of species influenced by the theories of Etienne Geoffroy Saint-Hilaire (1772-1844), Jean-Baptiste Lamarck (1744-1829) and the Comte de Buffon (1707-88). Some of these were read to student societies, others appeared in the Edinburgh Journal of Natural and Geographical Science, which Cheek edited between 1829 and 1831. His writings give us a valuable window onto some of the transformist theories that were circulating among Darwin's fellow medical students in the late 1820s, to which Darwin would have been exposed during his time in Edinburgh, and for which little other concrete evidence survives.

Adolescents' Financial Literacy: The Role of Financial Socialization Agents, Financial Experiences, and Money Attitudes in Shaping Financial Literacy among South Korean Youth

Science.gov (United States)

Sohn, Sang-Hee; Joo, So-Hyun; Grable, John E.; Lee, Seonglim; Kim, Minjeung

2012-01-01

The purpose of this study was to test the relationships between financial socialization agents, financial experiences, money attitudes, demographic characteristics, and the financial literacy of Korean adolescents. Using the 2006 Korean National Financial Literacy Test Survey for Adolescents (N = 1185), a series of regression analyses were…

The Construction and Empirical Analysis of Financial Risk Early Warning System in Colleges and Universities

Directory of Open Access Journals (Sweden)

Dai Jiaxu

2017-03-01

Full Text Available In recent years, China's higher education into the period of rapid development, high growth will inevitably bring high demand for financial support, but the government investment can not keep up with the pace of development of colleges and universities, so many colleges and universities choose bank loans, blind expansion will be out of control Resulting in college financial crisis. This paper proposes a method to construct the financial risk evaluation model of colleges and universities. The model is based on the specific risk index system, and uses the analytic hierarchy process and Delphi expert scoring method as the theoretical basis. The model can calculate the type and level of financial risk in colleges and universities, and provide support for the system decision-making.

Financial Ratios and Perceived Household Financial Satisfaction

Directory of Open Access Journals (Sweden)

Scott Garrett

2013-08-01

Full Text Available This paper tests the relative strength of three objective measures of financial health (using the solvency, liquidity, and investment asset ratio in predicting a household’s subjective feeling of current financial satisfaction. Using a sample of 6,923 respondents in the 2008 Health and Retirement Study this paper presents evidence of two main findings: 1 the solvency ratio is most strongly associated with financial satisfaction levels based on a cross-sectional design and 2 changes in the investment asset ratio are most strongly associated with changes in financial satisfaction over time.

THE FINANCIAL SECTOR IN THE FINANCIAL SYSTEM ECONOMY: THEORETICAL ASPECTS

Directory of Open Access Journals (Sweden)

Yu. Kovalenko

2015-06-01

Full Text Available Broad and narrow approaches of the financial system are obtained. The difference between the financial system and the financial sector (the fi-nancial corporations sector is shown. Organizational and institutional matrix of the financial system of the economy is proposed. Key positions of institutional sectors classification of Ukraine’s economy are analyzed, as well as the System of National Accounts with respect to the financial sec-tor of corporations. The structure of the sector of financial corporations in Ukraine is defined.

Role of postoperative radiotherapy in the treatment of Merkel tumours: experience at the Henri Mondor Hospital on 21 cases

International Nuclear Information System (INIS)

Calitchi, E.; Pan, Q.; Diana, C.; Belkacemi, Y.; Lagrange, J.L.

2010-01-01

As Merkel tumour treatment modalities are still a matter of discussion, the authors report the experience gained on 21 patients in the radiotherapy department of the Henri Mondor Hospital between 1990 and 2005. The treatment always comprised a surgical exeresis followed by radiotherapy. The authors analyse the obtained results which confirm the interest of postoperative radiotherapy. The detailed analysis of modalities (radiation type, total dose, irradiation volume) allows an optimal irradiation scheme to be proposed. Short communication

Henry Solomon Wellcome: A philanthropist and a pioneer sponsor of medical research in the Sudan.

Science.gov (United States)

Adeel, Ahmed Awad A

2013-01-01

Henry Solomon Wellcome, the famous drug manufacturer had a fascinating association with the Sudan. Besides supporting tropical medicine research in this country, he established an extensive project in the Sudan that aimed at combining archeological excavations, philanthropy and social reform. This article is an archives-based account on this side of Wellcome's association with the Sudan. The article starts with Wellcome's early years in the American Midwest and the evolution of his career and his rise as a world-renowned drug manufacturer. After the battle of Omdurman, Wellcome visited Sudan in 1900 - 1901 where he offered to support the establishment of the research laboratories which later came to be known as the Wellcome Tropical Research Laboratories in Khartoum. He then became directly involved in the planning and running of extensive archeological excavations in the central Sudan. This project served as a field in which Wellcome found an outlet for his philanthropy. More than 4000 labourers were employed in Jebel Moya. Professional archeologists and anatomists were recruited by Wellcome to supervise the work, and all the requirements in terms of equipment were catered for. Wellcome devised a Savings Bank System whereby part of the earnings of each labourer were saved to him till the end of the season. He also introduced one of his innovations: aerial photography using box kite which was used for the first time in archeology. Wellcome made it a rule that no applicant should be turned away. The Camp Commandant had to find suitable work for each applicant, including the handicapped who were assigned to appropriate jobs like mending baskets or cutting grass for building huts. Wellcome's welfare work had a significant impact on the local inhabitants of Jebel Moya. Henry Solomon Wellcome, 1906. Oil painting by Hugh Goldwin Riviere. Credit: Wellcome Library.

Strengthening financial management, providing financial safeguard mechanism

International Nuclear Information System (INIS)

Sun Wumei

2010-01-01

This article reviewed the history of Zhong He Shanxi Uranium Enrichment Company, summarizing an efficient and systematical financial management method during both construction period and operational period of the company. It related to fundamental financial management structure building, integrated budgeting, fund management, cost management, asset management, tax planning and HR management. of financial staffs. (author)

The role of financial intermediaries in the legalization of proceeds from crime

Directory of Open Access Journals (Sweden)

Gobrusenko K. I.

2017-12-01

Full Text Available the article is about the problem of the participation of professional financial intermediaries in the legalization (laundering of proceeds from crime, and considers legislative measures of regulating the activity of such intermediaries and methods for identifying organizations that laundering money on a professional basis.

Financial Stress, Financial Literacy, Counselling and the Risk of Homelessness

Directory of Open Access Journals (Sweden)

Adam Steen

2013-09-01

Full Text Available Poor financial literacy may lead to poor life choices. These life choices can create or contribute to financial stress with adverse consequences - not the least of which may be homelessness. These issues are relatively well understood, but there is limited research on the link between financial stress, financial literacy and counselling, and homelessness. Specifically, there has been little research on how improved financial literacy and appropriate financial counselling might help to prevent homelessness. This paper synthesises existing literature on this topic and considers these issues using the ABCX family stress model of Hill (1958 using data from an Australian program aimed at alleviating family homelessness, the Home Advice Program. We provide evidence that suggests that case management and support which incorporates financial counselling and financial literacy can assist in moderating the impact of financial stress and help those at risk of homelessness. The findings have implications for public policy in the areas of financial education, consumer finance, and social services provision.

About Time. Physics, Philosophy and the Battle Between Albert Einstein and Henri Bergson

Science.gov (United States)

Frank, Adam

The historical relationship between physics and philosophy has had many famous high and low points. The two function best when both can challenge and support each other. In this talk I explore the famous debate between Albert Einstein and Henri Bergson over the nature of time. While history rightly judged Einstein to have won the debate in terms of relativity, there were deeper aspects of Bergsons critique that remain unappreciated. We will explore the different ways philosophy approaches the issue of time. In particular, we will look at the Continental Schools\\x9D, such as Phenomenology, which brings a unique perspective to the debate lying outside the traditional approach of physicists. From this perspective questions related to the act of being an observer, its essential subjective nature and the proper context of physics can be explored.

Mapping Henry: Synchrotron-sourced X-ray fluorescence mapping and ultra-high-definition scanning of an early Tudor portrait of Henry VIII

Energy Technology Data Exchange (ETDEWEB)

Dredge, Paula; Ives, Simon [Art Gallery of New South Wales (AGNSW), Sydney, NSW (Australia); Howard, Daryl L.; Spiers, Kathryn M. [Australian Synchrotron, Clayton, VIC (Australia); Yip, Andrew [Art Gallery of New South Wales (AGNSW), Sydney, NSW (Australia); University of New South Wales, Laboratory for Innovation in Galleries, Libraries, Archives and Museums (iGLAM), National Institute for Experimental Arts, Sydney, NSW (Australia); Kenderdine, Sarah [University of New South Wales, Laboratory for Innovation in Galleries, Libraries, Archives and Museums (iGLAM), National Institute for Experimental Arts, Sydney, NSW (Australia)

2015-11-15

A portrait of Henry VIII on oak panel c. 1535 has recently undergone technical examination to inform questions regarding authorship and the painting's relationship to a group of similar works in the collections of the National Portrait Gallery, London, and the Society of Antiquaries. Due to previous conservation treatments of the painting, the conventional transmission X-radiograph image was difficult to interpret. As a result, the painting underwent high-definition X-ray fluorescence (XRF) elemental mapping on the X-ray fluorescence microscopy beamline of the Australian Synchrotron. Scans were conducted at 12.6 and 18.5 keV, below and above the lead (Pb) L edges, respectively. Typical scan parameters were 120 μm pixel size at 7 ms dwell time, with the largest scan covering an area 545 x 287 mm{sup 2} collected in 23 h (10.8 MP). XRF mapping of the panel has guided the conservation treatment of the painting and the revelation of previously obscured features. It has also provided insight into the process of making of the painting. The informative and detailed elemental maps, alongside ultra-high-definition scans of the painting undertaken before and after varnish and over-paint removal, have assisted in comparison of the finely painted details with the London paintings. The resolution offered by the combination of imaging techniques identifies pigment distribution at an extremely fine scale, enabling a new understanding of the artist's paint application. (orig.)

Mapping Henry: Synchrotron-sourced X-ray fluorescence mapping and ultra-high-definition scanning of an early Tudor portrait of Henry VIII

International Nuclear Information System (INIS)

Dredge, Paula; Ives, Simon; Howard, Daryl L.; Spiers, Kathryn M.; Yip, Andrew; Kenderdine, Sarah

2015-01-01

A portrait of Henry VIII on oak panel c. 1535 has recently undergone technical examination to inform questions regarding authorship and the painting's relationship to a group of similar works in the collections of the National Portrait Gallery, London, and the Society of Antiquaries. Due to previous conservation treatments of the painting, the conventional transmission X-radiograph image was difficult to interpret. As a result, the painting underwent high-definition X-ray fluorescence (XRF) elemental mapping on the X-ray fluorescence microscopy beamline of the Australian Synchrotron. Scans were conducted at 12.6 and 18.5 keV, below and above the lead (Pb) L edges, respectively. Typical scan parameters were 120 μm pixel size at 7 ms dwell time, with the largest scan covering an area 545 x 287 mm 2 collected in 23 h (10.8 MP). XRF mapping of the panel has guided the conservation treatment of the painting and the revelation of previously obscured features. It has also provided insight into the process of making of the painting. The informative and detailed elemental maps, alongside ultra-high-definition scans of the painting undertaken before and after varnish and over-paint removal, have assisted in comparison of the finely painted details with the London paintings. The resolution offered by the combination of imaging techniques identifies pigment distribution at an extremely fine scale, enabling a new understanding of the artist's paint application. (orig.)

Problems of software financial resources agrarian sector in the current economic conditions of management

Directory of Open Access Journals (Sweden)

Grischuk Nadiya Viktorivna

2016-12-01

Full Text Available Research of financial science on questions providing of financial resources does not exhaust and needs a further study that acquires new descriptions and vectors of development constantly, what costing illuminations in the conditions of present time. Research of the state of provision of financial resources agrarian to the sector of economy with allocating of main segment – loan and attracted financial resources, today topically. In the article the essence funds are considered sources of agricultural enterprises financial resources and problems associated with the formation and use of financial resources in the modern world. Also the problems arising in improving the process of raising funds agricultural enterprises. Revealed that an effective tool to attract financial resources is the issue of convertible bonds and the introduction of agricultural receipts. It is well-proven that in the conditions of unstable environment forward development of the system of agrarian relations must be carried out on the basis of the government programs, and normatively-legal adjusting that take into account not only the existent state of affairs at the market of agroindustrial products but also economic provision of enterprises national agrarian to the sector.

An Assessment of Malaysian Monetary Policy During the Global Financial Crisis of 2008-09

OpenAIRE

Selim Elekdag; Subir Lall; Harun Alp

2012-01-01

Malaysia was hit hard by the global financial crisis of 2008-09. Anticipating the downturn that would follow the episode of extreme financial turbulence, Bank Negara Malaysia (BNM) let the exchange rate depreciate as capital flowed out, and preemptively cut the policy rate by 150 basis points. Against this backdrop, this paper tries to quantify how much deeper the recession would have been without the BNM's monetary policy response. Taking the most intense year of the crisis as our baseline (...

39 CFR 233.5 - Requesting financial records from a financial institution.

Science.gov (United States)

2010-07-01

... INSPECTION SERVICE AUTHORITY § 233.5 Requesting financial records from a financial institution. (a... Department of the U.S. Postal Service to request financial records from a financial institution pursuant to... authorized to request financial records of any customer from a financial institution pursuant to a formal...

An index of financial safety of China

Directory of Open Access Journals (Sweden)

Xiaojun Jia

2015-04-01

indexes rose, which indicates the external environment improved so did China’s financial safety status; from 2012 to 2013 indexes declined because due to the rapid development of banks’ financial products and trust products, banks’ off-balance-sheet assets and liquidity risks increased. The changes of financial safety indexes are generally identical with those of China’s financial safety status.Research limitations/implications: In the empirical analysis part, this article tries to selective 24 indicators synthetic index of China's financial security, but due to some of the indicators data acquisition is relatively difficult, can only Selective 10 of 25 indicators and gather the annual data of 10 indicators from 2003 to 2013 to synthetic index. The information of eliminated indicators cannot be reflected in the index. Index change also does not reflect of the risk from these indicators. In order to make up for the above limitations, this paper is mainly to introduce and analysis our latest financial institutions business trends associated with these eliminated indicators to get the conclusions more reliable.Originality/value: The aim of this research is to estimate financial safety of China with the application of the index of financial safety of a country using the annual data of 2003-2013. Through synthetic index of financial security measure the risks of China's financial system, provide the basis for the government macro financial policy. The Originality of the paper is mainly manifested in incorporating factors which have made important impacts on China’s financial safety in recent years, but have not been taken into consideration in the existing studies into the newly constructed financial safety index system. For example, some factors that cannot be controlled easily might have huge hidden risk hazards. To be more specific, factors such as off-balance-sheet business, interbank business and shadow banking might trigger liquidity risks. In this way, the

Educating Tomorrow’s Leaders Today: A Comparison of the Officer Development Programs of the United States Naval Academy and the United States Air Force Academy

Science.gov (United States)

2003-06-01

advocated that to obtain greater good for an individual and one’s companions , “the key to happiness, self respect, and survival, lies in submerging your...characters. Henry V is utilized during Plebe year. The basis is the Shakespeare play, Henry V, and supplemented by the movie of the same name. This study...

A Note on Child Neglect in American Victorianism: Henry James’ "The Pupil"

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F. Gül KOÇSOY

2016-12-01

Full Text Available In this study, the theme of “neglected child” in Henry James’ “The Pupil” (1891 is explored. Morgan is a neglected child with unscrupulous parents who hold strictly on the Victorian values which reflect American cultural consciousness in the last decades of 19th century. Although he is a brilliant boy, the family does not love him; because he reminds them of their vulgarity. They neglect him physically and emotionally, seeing him as a burden. Although his tutor tries to keep the boy from the family’s corruption, he contributes to his death; he neglects his illness and deserts him when he is most needy. As an interpreter, James draws attention to the situation of children that are not working but being tutored at home. He criticizes this culture’s general attitude towards children. It is a disturbing social reality and he shows how that materialistic culture victimizes children in terms of neglectful parenting

Exploratory Study on the Capitalization of Accounting Information by Financial Constructions Determined on the Basis of the Balance Sheet

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Ciuhureanu Alina-Teodora

2017-12-01

Full Text Available The capitalization of the information provided through the balance sheet should be one of the priorities of the organization’s manager. This is because the processed accounting information is the one that contributes to the setting of objectives and strategy and at the same time provides the necessary information capital for proper management of the activity. For these reasons, the article presents a series of financial constructions based on the accounting information provided through the financial accounting system and centralized in the balance sheet. The aim of the paper is to capture the benefits of using it by management and not to detail indicators / rates / tools in terms of calculation methods.

Etteheited räsivad pidu / Henri Reeder, Ly Rääsk, Heli Jürgenson ... [jt.] ; intervjueerinud Anneli Aasmäe

Index Scriptorium Estoniae

2009-01-01

Küsimustele tänavusele üldlaulu- ja üldtantsupeole minekust ja peo repertuaari raskusest vastavad Aruküla noortekoori laulja Henri Reeder, Äksi segakoori dirigent Ly Rääsk, üldlaulupeo segakooride liigijuht Heli Jürgenson, Laulu- ja Tantsupeo SA muusikatoimetaja Ave Sopp, Laulu- ja Tantsupeo SA tantsutoimetaja Kadri Tiis , Lüganuse segakoori dirigent Priit-Andres Pärtna ja kolme tantsurühma juhendaja Vändrast Kädi Pärnoja

Financial Strategy of Enterprises: Formulation and Results over 2000—2009 (the Khabarovsk Territory’s example

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Ivanchenko O. G.

2010-06-01

Full Text Available The article considers the concepts of capital and capital management strategies in the non-financial economic sector, as well as the need for analytical studies in this area in terms of strategic interests of the regional economy. Monitoring of enterprises as a methodological basis for analytical studies of the regional economy and financial strategies of enterprises is conducted. Factors that shape the differences in financial strategies at the level of enterprise groups of certain types and range of activity are identified. The efficiency of strategies and their impact on the regional economy as a whole is stated

Financial Statements Analysis

OpenAIRE

Tănase Alin-Eliodor

2014-01-01

This article focuses on analyzing of a consolidated financial statements of a hypothetically SME. The interpretation of the financial position and performances is based on the more than 40 financial key ratios computed by using financial data from consolidated income statement, consolidated financial position and cash flow. However additional data from notes to financial statements are provided.

THEORETICAL AND METHODOLOGICAL PRINCIPLES OF THE STRATEGIC FINANCIAL ANALYSIS OF CAPITAL

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Olha KHUDYK

2016-07-01

Full Text Available The article is devoted to the theoretical and methodological principles of strategic financial analysis of capital. The necessity of strategic financial analysis of capital as a methodological basis for study strategies is proved in modern conditions of a high level of dynamism, uncertainty and risk. The methodological elements of the strategic financial analysis of capital (the object of investigation, the indicators, the factors, the methods of study, the subjects of analysis, the sources of incoming and outgoing information are justified in the system of financial management, allowing to improve its theoretical foundations. It is proved that the strategic financial analysis of capital is a continuous process, carried out in an appropriate sequence at each stage of capital circulation. The system of indexes is substantiated, based on the needs of the strategic financial analysis. The classification of factors determining the size and structure of company’s capital is grounded. The economic nature of capital of the company is clarified. We consider that capital is a stock of economic resources in the form of cash, tangible and intangible assets accumulated by savings, which is used by its owner as a factor of production and investment resource in the economic process in order to obtain profit, to ensure the growth of owners’ prosperity and to achieve social effect.

Fuzzy Approach in Ranking of Banks according to Financial Performances

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Milena Jakšić

2016-01-01

Full Text Available Evaluating bank performance on a yearly basis and making comparison among banks in certain time intervals provide an insight into general financial state of banks and their relative position with respect to the environment (creditors, investors, and stakeholders. The aim of this study is to propose a new fuzzy multicriteria model to evaluate banks respecting relative importance of financial performances and their values. The relative importance of each pair of financial performance groups is assessed linguistic expressions which are modeled by triangular fuzzy numbers. Fuzzy Analytic Hierarchical Process (FAHP is applied to determine relative weights of the financial performances. In order to rank the treated banks, new model based on Fuzzy Technique for Order Performance by Similarity to Ideal Solution (FTOPSIS is deployed. The proposed model is illustrated by an example giving real life data from 12 banks having 80% share of the Serbian market. In order to verify the proposed FTOPSIS different measures of separation are used. The presented solution enables the ranking of banks, gives an insight of bank’s state to stakeholders, and provides base for successful improvement in a field of strategy quality in bank business.

Architectural creativity of Alexander Bernardazzi and Henry Lonsky in Kishinev during the second half of the XIXth century

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Chastina

2017-10-01

Full Text Available During the period following 1873, when Bessarabia was a province of the Russian Empire, the architecture of this period was dominated by a mixture of several historical styles and directions, the so-called “eclectic” stage. The creativity of leading architects such as Alexander Bernardazzi and Henry Lonsky was the most evident at that time. The image of the city of Kishinev became more eclectic and it was reflected in the buildings of the railway station and the passenger hall, the city club, the county court, the Noble Assembly, the winemaking school, all of which were built according to the designs of these architects in the second half of the XIX century. At that time, a question relative to the necessity of new theatre building in Kishinev was of a particular interest. In 1889 the Kishinev City Head Karl Schmidt proposed to construct a temporary theatre with beautiful facade, together with the fact that in size it could satisfy the needs of city for the next 15-20 years. And he appealed to the city architects, including A. Bernardazzi and H. Lonsky to present their views at this important problem. The author writes this article on the basis of the archival documents which present the history of the construction of various buildings and the creative activity of the architects. This is reflected through the prism of that era with a high level of development and methods of construction equipment, as well as with the artistic principles characteristic of that period.

Confronting empty spaces: between interpretation and experience in "The Turn of the Screw" by Henry James

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Antonia Spinelli

2015-01-01

Full Text Available The Turn of the Screw by Henry James has inspired the most various critical debates for over a century. What is hidden in the folds of the story? What kind of impact does it have on the reader? Like a borderless nebula who attracts and reflects light from other stars, this novella is permeated by a vide fascinant, by a chaotic and disturbing matter “such stuff as dreams are made”. This feeling of absence and uncertainty, that characterizes the story, developed trough the contribution of readers and critics and it found a further still precious echo in The Innocents, a film directed by Jack Clayton in 1961.

A Model of System and Strategic Financial Analysis of the Crimean Health Resorts

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Vadim Anatolyevich Malyshenko

2016-06-01

Full Text Available The subject matter of the research is the system of strategically focused financial analysis regarding an assessment of the financial condition of the enterprise. The hypothesis of the study is to assume the possibility of developing the financial and strategic model of the comprehensive assessment of the financial condition taking into account the integrated impact of environmental factors (general for the most Crimean health resorts. The methodology of the work is based on the most general principles of system analysis. The basic method of the research is the matrix method as the most common one for the system analysis. The graphical and statistical methods are also used. The result of the work is the comprehensive method of financial analysis developed as a model based on the matrix relation between the original visual profile of the internal environment and the dynamic type of external environment. The difference of the visual model of financial state from the existing graphic methods consists in fixing of the new strategic types of financial state on the basis of financial stability in visually grouped areas of financial coefficients in theme groups (configurationsprofiles with certain combinations of the forms and sizes. The new analytical instrument of «frigate model» can be applied in all analytical activities of the health resorts departments related to the analytical assessment of financial state. The advantage of «frigate model» in comparison with a classical method of the forming of the types of financial condition is that the proposed model allows to allocate more differentiated types and in addition, to identify the stages of enterprise life cycle based on the relative indicators of the analysis of financial state (objects-coefficients, and not just on the financial management. Through this, the consistency of interaction between the financial analysis and management is achieved.

Fundamentals of financial statement analysis for academic physician managers.

Science.gov (United States)

Danzi, J T; Boom, M L

1998-04-01

Academic medical centers (i.e., teaching hospitals) and academic medical practices are under pressure to control costs to compete with for-profit health care institutions. The authors explain how academic physician managers who want to control costs wisely must first understand the cost structure of the medical center or practice and compare that structure with those of for-profit institutions. Doing this requires a firm understanding of how to use a valuable tool, financial statement analysis, to assess an institution's health and performance. Such analysis consists of calculating a variety of financial ratios (e.g., operating income divided by revenues; net income divided by total assets) and then comparing them with the corresponding ratios that are considered industry norms. Three types of financial statements (defined in detail) lend themselves to this approach: the balance sheet, income statement, and statement of cash flows. The authors define standard financial ratios, point out their uses and limitations, and emphasize that a ratio's meaning derives from comparing it with the corresponding benchmark ratio in the industry as a whole. Ratios should be used not as the end point of assessing financial status, but as ways to identify possible problems that require further investigation. Analysis of trends of ratios over time within an institution is a complementary approach. The authors then discuss the use of ratios in three standard types of institutional evaluation: of performance, of liquidity and leverage, and of strategic planning. In addition, they present the financial statement of a fictitious academic medical center as an example of how to use ratios for financial statement analysis. The authors emphasize that the key to using the ratios they discuss and hundreds of others is first to decide what question needs answering and then to choose the relevant ratios to provide a basis for finding the answer.

THE ROLE OF FINANCIAL EDUCATION IN DEVELOPING THE FINANCIAL SERVICES MARKET

OpenAIRE

Ivanka Daneva

2015-01-01

Considering the current complexity of financial markets and of financial instruments and services, financial education is part of population’s financial literacy and it ranks as paramount factor in the complex for the financial markets development.

CSR Integration into the Financial Economy: A Conceptual Approach

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Georgiana - Loredana FRECEA

2016-06-01

Full Text Available Corporate social responsibility is a complex concept and its design integrates economic, social and environmental issues, pointing out the operational effects on a voluntary basis. It is considered a strategic point in the actual evolution of the economy, due to the financial market dynamism, being identified a critical correlation between financial crises and corporate social responsibility. The main purpose of this paper is to synthesize, through a literature review, the multiple dimensions of CSR, with a special emphasis on the theoretical approach. In order to provide a coherent overview on the banking CSR, it will be proposed a division of the CSR theories according to: (1 the ethical approach, (2 the stakeholders approach, and (3 the corporate governance approach. The major aim of this paper is to fill a gap in the theoretical approach of the CSR for the banking system, due to the necessity to unify the CSR reporting elements in order to find a balance between the bank’s organizational structure and their legitimacy to operate on the financial market.

Henri Boyer, De l’autre côté du discours. Recherche sur les représentations communautaires

OpenAIRE

Gafitescu, Mihaela

2008-01-01

Largement répandue en sciences humaines et sociales, la notion de représentation est riche de tous les apports des domaines qui la revendiquent : sociologie, psychologie sociale, philosophie, sciences du langage, sciences de la communication, etc. C’est justement cette disponibilité qui la rend complexe et difficile à décrire en termes mesurables. Henri Boyer ne se contente pourtant pas de décrire et d’ordonner sa transversalité. Il propose des éclairages théoriques et méthodologiques permett...

Basis Risk and Net Interest Income of Banks

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Mielus Piotr

2016-12-01

Full Text Available The results of the banking sector are shaped primarily by commissions and net interest income. Net interest income is determined by the difference between the profitability of bank assets and liabilities. In the case when a different method is used to determine interest for each side of the balance sheet, there occurs a basis risk that may lead to the deterioration in the net interest income of the sector. This is the situation in the Polish banking sector, which is characterized by the presence of variable interest rates for long-term assets and fixed interest rates for short-term liabilities. The study aims to verify the following thesis: in an environment of falling interest rates we can observe the deterioration in net interest income of the banking sector, as a result of the materialization of the basis risk. The authors of the article state that the source of the basis risk is the mismatch between the reference rate used to define the interest flow of loans and the actual cost of financing the balance through term deposits collected from non-financial entities.

Fair Value Considerations during the Current Financial Crisis

OpenAIRE

Banu Esra Aslanertik

2010-01-01

In the current economic conditions, accounting applications seem to face new and complex challenges. Especially, these challenges are on the basis of fair value. Recent crisis has highlighted the complexity and difficulty of valuing financial instruments when market information is not available or not sufficient to give better economic decisions. FASB 157 “Fair Value Accounting” became effective by January 1, 2008 for most U.S. companies and some believe that this caused the problem. Opposite...

Financial literacy and financial literacy education : what might be the components of an effective financial literacy curriculum?

OpenAIRE

Lee, Nirmala

2010-01-01

Abstract There is concern about lack of financial literacy and need for financial literacy education, but little or no attempt to understand their nature. Three questions were asked: 'What is financial literacy?', 'What is financial literacy education?' and 'What might be the components of an effective financial literacy curriculum?'. Adopting an inductive grounded theory approach and a pragmatist philosophy, in association with real-world organisations such as the National ...

Integrated Financial Management Program

Science.gov (United States)

Pho, Susan

2004-01-01

Having worked in the Employees and Commercial Payments Branch of the Financial Management Division for the past 3 summers, I have seen the many changes that have occurred within the NASA organization. As I return each summer, I find that new programs and systems have been adapted to better serve the needs of the Center and of the Agency. The NASA Agency has transformed itself the past couple years with the implementation of the Integrated Financial Management Program (IFMP). IFMP is designed to allow the Agency to improve its management of its Financial, Physical, and Human Resources through the use of multiple enterprise module applications. With my mentor, Joseph Kan, being the branch chief of the Employees and Commercial Payments Branch, I have been exposed to several modules, such as Travel Manager, WebTads, and Core Financial/SAP, which were implemented in the last couple of years under the IFMP. The implementation of these agency-wide systems has sometimes proven to be troublesome. Prior to IFMP, each NASA Center utilizes their own systems for Payroll, Travel, Accounts Payable, etc. But with the implementation of the Integrated Financial Management Program, all the "legacy" systems had to be eliminated. As a result, a great deal of enhancement and preparation work is necessary to ease the transformation from the old systems to the new. All this work occurs simultaneously; for example, e-Payroll will "go live" in several months, but a system like Travel Manager will need to have information upgraded within the system to meet the requirements set by Headquarters. My assignments this summer have given me the opportunity to become involved with such work. So far, I have been given the opportunity to participate in projects resulting from a congressional request, several bankcard reconciliations, updating routing lists for Travel Manager, updating the majordomo list for Travel Manager approvers and point of contacts, and a NASA Headquarters project involving

[Crusading and chronicle writing on the medieval Baltic frontier : a companion to the Chronicle of Henry of Livonia. Hrsg. von Marek Tamm, Linda Kaljundi, Carsten Selch Jensen] / Volker Honemann

Index Scriptorium Estoniae

Honemann, Volker, 1943-

2013-01-01

Arvustus: Crusading and chronicle writing on the medieval Baltic frontier : a companion to the Chronicle of Henry of Livonia. Hrsg. von Marek Tamm, Linda Kaljundi, Carsten Selch Jensen. Verlag Ashgate. Farnham, 2011

Financial Literacy as the Foundation for Individual Financial Behavior

Science.gov (United States)

Dwiastanti, Anis

2015-01-01

Research that is dealing with financial literacy turns to be such an important thing to be conducted. It is due to the fact that financial literacy level of Indonesian society is still very low. A good financial literacy is necessary for every individual to manage his/her finances to achieve prosperity. To have a good level of financial literacy,…

Financial Literacy, Financial Education and Economic Outcomes. NBER Working Paper No. 18412

Science.gov (United States)

Hastings, Justine S.; Madrian, Brigitte C.; Skimmyhorn, William L.

2012-01-01

In this article we review the literature on financial literacy, financial education, and consumer financial outcomes. We consider how financial literacy is measured in the current literature, and examine how well the existing literature addresses whether financial education improves financial literacy or personal financial outcomes. We discuss the…

THEORETICAL AND METHODOLOGICAL PRINCIPLES OF THE STRATEGIC FINANCIAL ANALYSIS OF CAPITAL

Directory of Open Access Journals (Sweden)

Olha KHUDYK

2016-07-01

Full Text Available The article is devoted to the theoretical and methodological principles of strategic financial analysis of capital. The necessity of strategic financial analysis of capital as a methodological basis for study strategies is proved in modern conditions of a high level of dynamism, uncertainty and risk. The methodological elements of the strategic indicators, the factors, the methods of study, the subjects of analysis, the sources of incoming and outgoing information are justified in the system of financial management, allowing to improve its theoretical foundations. It is proved that the strategic financial analysis of capital is a continuous process, carried out in an appropriate sequence at each stage of capital circulation. The system of indexes is substantiated, based on the needs of the strategic financial analysis. The classification of factors determining the size and structure of company’s capital is grounded. The economic nature of capital of the company is clarified. We consider that capital is a stock of economic resources in the form of cash, tangible and intangible assets accumulated by savings, which is used by its owner as a factor of production and investment resource in the economic process in order to obtain profit, to ensure the growth of owners’ prosperity and to achieve social effect.

Ressenya a Henry Ettinghausen, How the Press Began. The Pre-Periodical Printed News in Early Modern Europe, A Coruña, SIELAE – Facultad de Filología, Universidade da Coruña, 2015,

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Ricard Expósito i Amagat

2017-06-01

Full Text Available Ressenya a Henry Ettinghausen, How the Press Began. The Pre-Periodical Printed News in Early Modern Europe, A Coruña, SIELAE – Facultad de Filología, Universidade da Coruña, 2015, 302 pp., 80 il·ls., ISBN: 978-84-608-3423-6 Review to  Henry Ettinghausen, How the Press Began. The Pre-Periodical Printed News in Early Modern Europe, A Coruña, SIELAE – Facultad de Filología, Universidade da Coruña, 2015, 302 pp., 80 il·ls., ISBN: 978-84-608-3423-6

The Works of Henry Moseley, 1887-1915

Science.gov (United States)

Scerri, Eric

2013-04-01

In 1913 Henry Moseley, an unknown young English physicist published an article in the Philosophical Magazine under the title of ``The High Frequency Spectra of the Elements.'' The 10-page article was to have far reaching implications in both chemistry and physics and helped to resolve a major conundrum in the periodic table of the elements. The talk will briefly examine the life and work of Moseley who died tragically while fighting in the trenches of World War I in 1915. The build-up to the discovery of atomic number took several different avenues including contributions from Rutherford and Barkla. However the more direct motivation for Moseley's work, as he readily acknowledged, were the articles of an unknown Dutch econometrician Anton Van den Broek who attempted to improve on Mendeleev's periodic table. Moseley began as a student of Rutherford at Manchester and took a keen interest in the development of research using X-rays following the work of Roentgen, von Laue and Bragg. Although Rutherford was at first reluctant to enter this new field he soon yielded to young Moseley's request and sent him to Leeds for brief training with Bragg. On returning to Manchester, Moseley devised an ingenious apparatus in which a set of metal samples could be rotated so as to become the target for a beam of electrons in order to measure the frequencies of the emitted K X-rays. The first set of such experiments used nine successive elements in the periodic table, from titanium to zinc. Moseley's now immense fame rests with the results of this study as well as a subsequent one which extended the study into a further 30 elements, in addition to the use that his method was put to by himself as well as subsequent chemists and physicists.

The effectiveness of capital management in banks: Evidence from Ukrainian financial market

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Alex Kostyuk

2015-11-01

Full Text Available The main aim of this paper is to research the methods of defining the integral index of capital banks efficiency on the basis of corporate governance principles.The research identifies the main factors of capital banks efficiency on the basis of corporate governance principles, which give the opportunity to assess the financial performance in the banking sphere. The author suggests taking in integrated all relevant indicators by using the method of distances. In complex this method allows to include absolute points during assessing. The author defined the average range of the integral index of capital efficiency among domestic banks and banks with foreign capital on the basis of corporate governance principles.

SPECIFIC OF ACCOUNTING OF NON-FINANCIAL ASSETS IN HEALTH INSTITUTIONS

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Natalya Pryadka

2016-11-01

Full Text Available The purpose of the paper is to analysis of the modern state of accounting of non-financial assets and present accounting in health institutions protection during the period of medical reforms. The account of nonfinancial assets has his specific in medical establishments. Reforms, which implemented in Ukraine, affecting the account of non-financial assets. Medical institutions relate to the General government. Methodology. The survey is based on a comparison of data from the national and international reforms in medical industry. Results of the survey showed that in the dictionary of V. Raizberg next determination is driven: "public sector – it is a set of business units, that carry out economic activity, are in a public domain, controlled by public authorities or designated and hired persons" (Raizberg, 1999. In the Commercial code of Ukraine it is indicated: "The subjects of public sector of economy are subjects that operate on the basis of only public domain, and also subjects, which state share in authorized capital exceeds fifty percents or be value that provides a right to the state for decisive influence on economic activity of these subjects" (СС, 2003. Practical implications. Public sector structure specifies data of International Public Sector Accounting Standards. Substancial load concept "public sector" in national and international practice are relevant (Poznyakovska, 2009. Accounting in health institutions has specific terms, inherent to the government sector. They are determined by the types of activity and terms of assignation (Pasichnik, 2005. Medical services must be accessible to all stratum of population. They must have free basis. They come forward as a public benefit independent of individual possibility to pay for him. Therefore lion's part of general charges for health protection is used on the grant of medical services to the population. At the same time "upgrading of medical services lies inplane providing of

Financial Stress and Financial Counseling: Helping College Students

Science.gov (United States)

Britt, Sonya L.; Canale, Anthony; Fernatt, Fred; Stutz, Kristen; Tibbetts, Racquel

2015-01-01

This study had two distinct purposes. First, to determine the predictors of financial stress among college students who sought free peer-based financial counseling from a large Midwestern university (N = 675). Secondly, to determine the effectiveness of the particular financial counseling center from a subsample of those who sought help (N = 97).…

Framework for financial ratio analysis of audited federal financial reports

OpenAIRE

Brady, Richard T.

1999-01-01

Federal agencies have traditionally prepared financial reports to monitor and report the obligation and expenditure of federal funding. With the passage of the Chief Financial Officers Act of 1990, Congress called for the production of financial statements that fully disclose a federal entity's financial position and results of operations. The disclosure of this type of information, it was believed, would enable decision-makers to understand the financial implications of budgetary, policy and...

The financial position and funding of French non-financial corporations

OpenAIRE

G. Cette.; J.-P. Villetelle.

2015-01-01

This study, based on recent company statistics from national accounts and financial statements, shows a deterioration in the financial position of French non-financial corporations. This is affecting their performances and is prompting them to diversify their sources of funding in order to rationalise their financial structure.

On the history of cultural psychiatry: Georges Devereux, Henri Ellenberger, and the psychological treatment of Native Americans in the 1950s.

Science.gov (United States)

Delille, Emmanuel

2016-06-01

Henri Ellenberger (1905-1993) wrote the first French-language synthesis of transcultural psychiatry ("Ethno-psychiatrie") for the French Encyclopédie Médico-Chirurgicale in 1965. His work casts new light on the early development of transcultural psychiatry in relation to scientific communities and networks, particularly on the role of Georges Devereux (1908-1985). The Ellenberger archives offer the possibility of comparing published texts with archival ones to create a more nuanced account of the history of transcultural psychiatry, and notably of the psychological treatment of Native Americans. This paper examines some key moments in the intellectual trajectories of Devereux and Ellenberger, including Devereux's dispute with Ackerknecht, the careers of Devereux and Ellenberger as therapists at the Menninger Foundation (Topeka, Kansas) in the 1950s, and their respective positions in the research network developed by McGill University (Montreal, Quebec) with the newsletter Transcultural Research in Mental Health Problems Finally, I consider their ties to other important figures in this field as it transitioned from colonial medicine to academic medicine, including Roger Bastide (France), Henri Collomb and the Ortigues (France and Africa), as well as Eric Wittkower and Brian Murphy (Canada) and Alexander Leighton (United States and Canada). © The Author(s) 2016.

APPLICATION OF FINANCIAL ETHICS IN ANNUAL FINANCIAL REPORTING OF BANKS

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Ayuba A. Aminu

2016-03-01

Full Text Available The importance of financial ethics and its application in financial reporting of banks cannot be ignored as it assists in building public confidence and fostering professionalism. However, the non-compliance and conformity with Nigerian Financial Regulatory Authorities prudential guidelines in the preparation of financial statements lead to incomplete or false information. The objective of the study is to examine the application of financial ethics in annual financial reporting of banks. The study employed primary and secondary data and stratified and purposive sampling techniques were used in which 20 questionnaires were administered to respondents. ANOVA and chi-square were in analysis and the findings revealed that there are significant unethical practices in the preparation of financial reports of banks in Nigeria. The study recommends that more emphasis and attention should be given to ethical standards in all banks and banks should give out clear reports of their financial activities to the regulatory authorities.

Financial Planners: Educating Widows in Personal Financial Planning

Science.gov (United States)

Korb, Brian R.

2010-01-01

Widows constitute a growing segment of the U.S. population; however, very little has been done to educate them on the basics of personal financial planning. The creation and implementation of financial planning education programs for widows can help them become more financially literate and free them from anxiety and fear. Interviews with eight…

Does Financial Inclusion Induce Financial Stability? Evidence from Cross-country Analysis

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Md. Nur Alam Siddik

2018-04-01

Full Text Available In recent times, financial inclusion and financial stability issue have become a priority on policy agendas across the world. However, there is relative dearth of empirical studies addressing and establishing the link between the same. This study fills this gap. Using panel data of 2001-2013, this study empirically investigated whether financial inclusion contributes to country’s financial stability, measured by Z-score. Robust results from GMM dynamic panel data estimator show that financial inclusion variables as measured by number of SME borrowers to total borrowers and ratio of outstanding SME loans to total loans have significant positive contributions to financial stability. Findings also indicate that GDP per capita, liquidity, proportion of private credit to GDP are positively and proportion of domestic credit provided to private sector and financial crisis are negatively associated with financial stability. Empirical findings of this study is of greater significance to the policymakers as it will invoke the attention of governments and policymakers to undertake such policies to accelerate financial inclusion of their countries which in turn will lead to country’s greater financial stability. This study also contributes to empirical literatures of the issue of financial inclusion and financial stability by reconfirming (or otherwise findings of previous studies.

Review: Henry E. Brady & David Collier (Eds. (2004. Rethinking Social Inquiry: Diverse Tools, Shared Standards

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Matthias Catón

2006-03-01

Full Text Available The book Rethinking Social Inquiry, edited by Henry E. BRADY and David COLLIER, is a response to a book by KING, KEOHANE and VERBA (1994 that aimed to introduce quantitative standards to qualitative research. The authors of the book reviewed here criticize many of the suggestions made there because they argue that qualitative research requires other tools. Nevertheless, they agree that the foundations of research design are similar. The book comprises a comprehensive critique of mainstream quantitative techniques, describes a set of qualitative tools for research, and addresses issues of how to combine qualitative and quantitative approaches to maximize analytical leverage. It is an excellent contribution to the methodological debate in the social sciences. URN: urn:nbn:de:0114-fqs0602309

Creation of the Financial Ombudsman Institute: International Experience and Prospects for Ukraine

Directory of Open Access Journals (Sweden)

Britchenko Igor G.

2017-03-01

Full Text Available The article is dedicated to the problems of introduction of the institute of financial ombudsman in Ukraine on the basis of studying international experience. The modern development of the banking system of Ukraine is characterized by the presence of significant losses, the outflow of deposit funds of individuals, the growth of inflationary pressures, the reduction in the number of banking institutions, and the decrease in the level of confidence in them among the population. These factors among others have led to a considerable number of litigations between banks and their clients. This situation forces the banks to find effective ways to solve the problem. In the world practice the institute of financial ombudsman serves this purpose. The conclusion is made that the activity of the institute of the financial ombudsman occurs within the framework of a clearly defined legislative field, which in a generalized form is represented by the British and German models. The main difference between these models of the financial ombudsman lies in the status of this institute in different countries. But their common characteristics are the respect for clients, the possibility of voluntary appeal to the ombudsman, a short period of considering the matter, the lack of payment for ombudsman services. The necessity of establishment of the institute of alternative resolution of disputes in the sphere of financial services in the form of financial ombudsman in Ukraine is justified. Its creation will improve the quality of financial market regulation, increase the level of public confidence in financial institutions, strengthen financial discipline, reduce the load on law courts, increase the transparency and openness of the financial market. The financial ombudsman should complement the work of other financial market regulators but at the same time remain an independent and free-standing body. In modern realities of development of Ukraine, a necessary task is

Bye, Bye Financial Repression, Hello Financial Deepening: The Anatomy of a Financial Boom

OpenAIRE

João Manoel Pinho de Mello; Márcio Gomes Pinto Garcia

2011-01-01

Since the conquest of hyperinflation, with the Real Plan, in 1994, the Brazilian financial system has grown from early infancy to late adolescence. We describe the process of maturing with emphasis on the defining features of the Brazilian financial system over the last 20 years: 1) stabilization and the subsequent financial crisis; 2) universality of banks; 3) market segmentation through public lending; 4) institutional improvement. Further paraphrasing Díaz Alejandro (1984), we raise some h...

Financial relationships in economic analyses of targeted therapies in oncology.

Science.gov (United States)

Valachis, Antonis; Polyzos, Nikolaos P; Nearchou, Andreas; Lind, Pehr; Mauri, Davide

2012-04-20

A potential financial relationship between investigators and pharmaceutical manufacturers has been associated with an increased likelihood of reporting favorable conclusions about a sponsor's proprietary agent in pharmacoeconomic studies. The purpose of this study is to investigate whether there is an association between financial relationships and outcome in economic analyses of new targeted therapies in oncology. We searched PubMed (last update June 2011) for economic analyses of targeted therapies (including monoclonal antibodies, tyrosine-kinase inhibitors, and mammalian target of rapamycin inhibitors) in oncology. The trials were qualitatively rated regarding the cost assessment as favorable, neutral, or unfavorable on the basis of prespecified criteria. Overall, 81 eligible studies were identified. Economic analyses that were funded by pharmaceutical companies were more likely to report favorable qualitative cost estimates (28 [82%] of 34 v 21 [45%] of 47; P = .003). The presence of an author affiliated with manufacturer was not associated with study outcome. Furthermore, if only studies including a conflict of interest statement were included (66 of 81), studies that reported any financial relationship with manufacturers (author affiliation and/or funding and/or other financial relationship) were more likely to report favorable results of targeted therapies compared with studies without financial relationship (32 [71%] of 45 v nine [43%] of 21; P = .025). Our study reveals a potential threat for industry-related bias in economic analyses of targeted therapies in oncology in favor of analyses with financial relationships between authors and manufacturers. A more balanced funding of economic analyses from other sources may allow greater confidence in the interpretation of their results.

Corporate Health and Wellness and the Financial Bottom Line: Evidence From South Africa.

Science.gov (United States)

Conradie, Christina Susanna; van der Merwe Smit, Eon; Malan, Daniel Pieter

2016-02-01

The research objective was to test the hypothesis that corporate health and wellness contributed positively to South African companies' financial results. The past share market performance of eligible healthy companies, based on Discovery's Healthy Company Index, was tracked under three investment scenarios and compared with the market performance on the basis of the JSE FTSE All Share Index. The evidence supports the hypothesis that a culture of health and wellness provides a financial advantage, in so far as the portfolio of healthy companies consistently outperformed the market over the selected simulations. Given the limitations of the investigation, namely small sample size, the brevity of the period of investigation, and the reliance on accessibility sampling, the research provides the first and preliminary evidence supportive of the direct financial benefits of companies' wellness programs.

Financial Instruments: the Essence, Diversity and Role in the Process of Modernization of the Electric Power Sector

Directory of Open Access Journals (Sweden)

Abakumenko Olha V.

2017-03-01

Full Text Available The aim of the article is to clarify the methodological basis for further research concerning analysis of the existing practices and development of proposals on using financial instruments for the modernization of the Ukrainian electric power sector, in particular, to clarify the definition of “financial instruments” and justify their classification, taking into account the defining characteristics. Based on the critical evaluation of various scientific approaches to interpretation of the essence of financial instruments, the author’s definition is proposed. Thus, it is advisable to consider them as means, techniques and methods of attracting financial resources (capital from other entities and as absolutely liquid assets. The generalization and rethinking of the criteria for classification of financial instruments allowed the authors to divide them into financial assets (cash, bank metals, currency, financial obligations (equity and debt instruments, and instruments of irrevocable financial aid (charitable contributions, grants, crowdfunding, fundraising. The received methodological conclusions quite fully characterize the essence and variety of types of financial instruments, taking into account their principal properties, which will allow to make a well-considered justification for choosing the optimal instruments for the modernization of the electric power sector.

IT-Benefits-Management in the Swiss Financial Sector

OpenAIRE

Schwabe, G; Baenninger, P

2008-01-01

Companies engage in IT-projects in order to gain some benefits; however they complain that those bene-fits are difficult to achieve. On the basis of a survey in the Swiss financial industry this paper comes to the conclusion that due to a fundamental misconception companies reproduce the lack of success in reaping IT benefits: Many companies regard benefit management as an instrument to support project proposals rather than as an instrument to gain optimal benefits. Conse-quently, benefits ma...

Analysis of the financial and economic activity agroturism

OpenAIRE

Godja (Dănilă), Daniela Ileana

2016-01-01

This study presents the efficiency of tourism enterprises in the market economy, which is the essential condition of its existence. For this reason, economic and financial situation of the company is the basis of tourism taking all decisions and actions that commits additional expenses. Businesses in rural areas need to face some unique conditions that are not in urban areas. For this reason a need expanding business in rural tourism which is the result of creating favorable conditions for ha...

Recent financial crisis in Malaysia: response, results, challenges

OpenAIRE

Hasan, Zubair

1999-01-01

This paper was one of the first writings that appeared on the subject and presented at a local conference while pending publication with the Indian Economic Journal.After a brief Introduction, Section 2 discusses broadly the process used for generating the data used for analysis as also the position of Malaysian economy during the crisis. Section 3 deals with controls as a tool for managing the financial turmoil. Section 4 argues, on the basis of results, that for Malaysia the imposition of ...

Financial Literacy and Financial Education: Review and Policy Implications

OpenAIRE

Annamaria Lusardi

2006-01-01

In recent years, as workers have gained an unprecedented degree of control over their pensions and savings, the importance of financial literacy and financial education has increased considerably. Large changes in the structure of financial markets, labor markets, and demographics in developed countries have led to this change. Consumers have a bewildering array of complex financial products – from reverse mortgages to annuities – to choose from, making saving decisions increasingly complex. ...