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Sample records for psychological flexibility accounted

  1. Goals and Psychological Accounting

    DEFF Research Database (Denmark)

    Koch, Alexander Karl; Nafziger, Julia

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

  2. Psychological flexibility and mindfulness explain intuitive eating in overweight adults.

    Science.gov (United States)

    Sairanen, Essi; Tolvanen, Asko; Karhunen, Leila; Kolehmainen, Marjukka; Järvelä, Elina; Rantala, Sanni; Peuhkuri, Katri; Korpela, Riitta; Lappalainen, Raimo

    2015-07-01

    The current study investigated whether mindfulness and psychological flexibility, independently and together, explain intuitive eating. The participants were overweight or obese persons (N = 306) reporting symptoms of perceived stress and enrolled in a psychological lifestyle intervention study. Participants completed self-report measures of psychological flexibility; mindfulness including the subscales observe, describe, act with awareness, non-react, and non-judgment; and intuitive eating including the subscales unconditional permission to eat, eating for physical reasons, and reliance on hunger/satiety cues. Psychological flexibility and mindfulness were positively associated with intuitive eating factors. The results suggest that mindfulness and psychological flexibility are related constructs that not only account for some of the same variance in intuitive eating, but they also account for significant unique variances in intuitive eating. The present results indicate that non-judgment can explain the relationship between general psychological flexibility and unconditional permission to eat as well as eating for physical reasons. However, mindfulness skills-acting with awareness, observing, and non-reacting-explained reliance on hunger/satiety cues independently from general psychological flexibility. These findings suggest that mindfulness and psychological flexibility are interrelated but not redundant constructs and that both may be important for understanding regulation processes underlying eating behavior. © The Author(s) 2015.

  3. Relative Effects of Psychological Flexibility, Parental Involvement ...

    African Journals Online (AJOL)

    A critical analysis and understanding of secondary students' experiences and of safety in public schools are currently lacking in the literature and warrant further research. This study investigated the relative effects of psychological flexibility, parental involvement and school climate on secondary school student's school ...

  4. Psychological Profiles Of Accountants And Accounting Majors: An Asian Study

    OpenAIRE

    Raymond M. Landry Jr.

    2011-01-01

    Globalisation makes it inevitable for accounting professionals with diverse personalities to work under one roof. Such differences in behavioral patterns (Type A or Type B) impact performance in good and bad ways. This paper examines the psychological profile of Asian accounting professionals and accounting students using Type A or Type B behavior classifications. Examination of accounting professionals shows that Type B is the most common behavior among all professionals sampled and contrary...

  5. A Navy Escrow Account: Increasing Financial Flexibility

    National Research Council Canada - National Science Library

    Pritchard, Marcus

    2003-01-01

    .... To that end, transforming the current financial practices within the DoN/DoD is required. This paper addresses the proposed Navy escrow account, a mechanism for eliminating wasteful spending while maximizing all available financial resources...

  6. Psychological Flexibility, ACT, and Organizational Behavior

    OpenAIRE

    Bond, Frank W.; Hayes, Steven C.; Barnes-Holmes, Dermot

    2006-01-01

    This paper offers organizational behavior management (OBM) a behavior analytically consistent way to expand its analysis of, and methods for changing, organizational behavior. It shows how Relational Frame Theory (RFT) suggests that common, problematic, psychological processes emerge from language itself, and they produce psychological inflexibility. Research suggests that an applied extension of RFT, Acceptance and Commitment Therapy, has led to new interventions that increase psychological ...

  7. Disordered Eating-Related Cognition and Psychological Flexibility as Predictors of Psychological Health among College Students

    Science.gov (United States)

    Masuda, Akihiko; Price, Matthew; Anderson, Page L.; Wendell, Johanna W.

    2010-01-01

    The present cross-sectional study investigated the relation among disordered eating-related cognition, psychological flexibility, and poor psychological outcomes among a nonclinical college sample. As predicted, conviction of disordered eating-related cognitions was positively associated with general psychological ill-health and emotional distress…

  8. Psychological Flexibility, ACT, and Organizational Behavior

    Science.gov (United States)

    Bond, Frank W.; Hayes, Steven C.; Barnes-Holmes, Dermot

    2006-01-01

    This paper offers organizational behavior management (OBM) a behavior analytically consistent way to expand its analysis of, and methods for changing, organizational behavior. It shows how Relational Frame Theory (RFT) suggests that common, problematic, psychological processes emerge from language itself, and they produce psychological…

  9. Inventory information approval system certification and flexible spending account purchases.

    Science.gov (United States)

    Shuey, Brandon; Williams, La Vonn A

    2010-01-01

    There is no question that 2009 was a year of change within the pharmacy industry. Several new requirements were implemented, including the need for an Inventory Information Approval System for accepting flexible spending or health reimbursement account cords. Some pharmacies relied on the 90% exemption rule, which is discussed within this article, or an alternative method to avoid the expense of a point of sale. However, with flexible spending or health reimbursement account card participation expected to reach 85% in 2010, now bay be the time for compounding pharmacists to weigh the pros and cons of Inventory Information Approval System certification.

  10. Health care spending accounts: a flexible solution for Canadian employers.

    Science.gov (United States)

    Smithies, R; Steeves, L

    1996-01-01

    Flexible benefits plans have grown more slowly in Canada than in the United States, largely because of certain legal and regulatory considerations. Health care spending accounts (HCSAs) provide a cost-effective way for Canadian employers to address the health care benefit needs of a diverse workforce. A flexible health care spending account is a versatile and cost-effective instrument that can be used by Canadian employers that wish to provide a full range of health care benefits to employees. The health care alternatives available through an HCSA can provide employees with an opportunity to customize and optimize their benefits program. Regulatory requirements that an HCSA must meet in order to qualify for available tax advantages are discussed, as are the range of health care services that may be covered.

  11. PSYCHOLOGICAL PROFILE OF PROFESSIONAL ACCOUNTANT IN ETHICAL CONTEXT

    Directory of Open Access Journals (Sweden)

    Chelariu Alin

    2015-07-01

    Full Text Available The purpose of this paper is to present the psychological profile of the professional accountant in an ethical context through the speciality literature. The starting point of this paper was Carl Gustav Jung’s book, Psychological Types. In the book, Jung presented the idea of personality type. As methodology, relevant articles of speciality literature from international databases have been used. According to literature, the most used methods for realizing a psychological profile are the Myers-Briggs Type Indicator test (MBTI test and the Keirsey Temperament Sorter II (KTS test. The MBTI test focuses on way of thinking and perception while focuses on behaviour. Through this article we propose the improvement of the speciality literature regarding the multidisciplinary aspect or research in Accounting-Psychology. We also highlight the need to improve ethical behaviour in the Accounting profession. Currently the general public perceives a lack of transparency regarding the professional accountants’ activity worldwide.

  12. Psychological Determinants of Academic Achievement in Accounting: Evidence from Brazil

    Directory of Open Access Journals (Sweden)

    Samuel de Paiva Naves Mamede

    2015-01-01

    Full Text Available The proposal of this research was to investigate the association between psychological variables and academic performance of 494 students of acco unting o f a Brazilian public U niversity. W e seek , therefore, to highlight some psychological variables to understand the behavior of students of accounting courses. The instrument used for data collection was a questionnaire based on five psychological constructs: self - efficacy, self - esteem, optimism, locus of control and self - control. Regression analyses were used to identify the influence of the explanatory variables on the academic performance coefficient, with the main results showing that: (i the variable smo king has a direct impact on the academic achievement of students; (ii the academic performance of women is higher than that of men; (i ii students within the age range of 20 to 40 years have significantly lower performance than students of other age range s, and ( i v the variable experience time in accounting is related with the students' performance.

  13. How flexible is flexible? Accounting for the effect of rescheduling possibilities in choice of departure time for work trips

    DEFF Research Database (Denmark)

    Thorhauge, Mikkel; Cherchi, Elisabetta; Rich, Jeppe

    2016-01-01

    for each of these activities. We then built a stated preference experiment to infer preferences on departure time choice, and estimated a mixed logit model, based on the scheduling model, to account for the effects of daily activity schedules and their constraints. Our results show that measuring......In departure time studies it is crucial to ascertain whether or not individuals are flexible in their choices. Previous studies have found that individuals with flexible work times have a lower value of time for late arrivals. Flexibility is usually measured in terms of flexible work start time...... is not accounted for....

  14. Employee choice of flexible spending account participation and health plan.

    Science.gov (United States)

    Hamilton, Barton H; Marton, James

    2008-07-01

    Despite the fact that flexible spending accounts (FSAs) are becoming an increasingly popular employer-provided health benefit, there has been very little empirical study of FSA use among employees at the individual level. This study contributes to the literature on FSAs using a unique data set that provides three years of employee-level-matched benefits data. Motivated by the theoretical model of FSA choice presented in Cardon and Showalter (J. Health Econ. 2001; 20(6):935-954), we examine the determinants of FSA participation and contribution levels using cross-sectional and random-effect two-part models. FSA participation and health plan choice are also modeled jointly in each year using conditional logit models. We find that, even after controlling for a number of other demographic characteristics, non-whites are less likely to participate in the FSA program, have lower contributions conditional on participation, and have a lower probability of switching to new lower cost share, higher premium plans when they were introduced. We also find evidence that choosing health plans with more expected out-of-pocket expenses is correlated with participation in the FSA program. Copyright (c) 2007 John Wiley & Sons, Ltd.

  15. Grant programs : design features shape flexibility, accountability, and performance information

    Science.gov (United States)

    1998-06-01

    Flexible grants--block grants and similar programs that give state or local governments the flexibility to adapt funded activities to fit the state or local context--are an adaptable policy tool and are found in fields from urban transit to community...

  16. Measuring psychological flexibility in medical students and residents: a psychometric analysis

    Directory of Open Access Journals (Sweden)

    Christie L. Palladino

    2013-08-01

    Full Text Available Purpose: Psychological flexibility involves mindful awareness of our thoughts and feelings without allowing them to prohibit acting consistently with our values and may have important implications for patient-centered clinical care. Although psychological flexibility appears quite relevant to the training and development of health care providers, prior research has not evaluated measures of psychological flexibility in medical learners. Therefore, we investigated the validity of our learners’ responses to three measures related to psychological flexibility. Methods: Fourth-year medical students and residents (n=275 completed three measures of overlapping aspects of psychological flexibility: (1 Acceptance and Action Questionnaire-II (AAQ-II; (2 Cognitive Fusion Questionnaire (CFQ; and (3 Mindful Attention and Awareness Questionnaire (MAAS. We evaluated five aspects of construct validity: content, response process, internal structure, relationship with other variables, and consequences. Results: We found good internal consistency for responses on the AAQ (α=0.93, MAAS (α=0.92, and CFQ (α=0.95. Factor analyses demonstrated a reasonable fit to previously published factor structures. As expected, scores on all three measures were moderately correlated with one another and with a measure of life satisfaction (p<0.01. Conclusion: Our findings provide preliminary evidence supporting validity of the psychological flexibility construct in a medical education sample. As psychological flexibility is a central concept underlying self-awareness, this work may have important implications for clinical training and practice.

  17. Mental traveling along psychological distances: The effects of cultural syndromes, perspective flexibility, and construal level.

    Science.gov (United States)

    Wong, Vincent Chi; Wyer, Robert S

    2016-07-01

    Individuals' psychological distance from the stimuli they encounter in daily life can influence the abstractness or generality of the mental representations they form of these stimuli. However, these representations can also depend on the perspective from which the stimuli are construed. When individuals have either an individualistic social orientation or a short-term temporal orientation, they construe psychologically distal events more globally than they construe proximal ones, as implied by construal level theory (Trope & Liberman, 2010). When they have either a collectivistic social orientation or a long-term temporal orientation, however, they not only construe the implications of distal events more concretely than individuals with an egocentric perspective but also construe the implications of proximal events in more abstract terms. These effects are mediated by the flexibility of the perspectives that people take when they make judgments. Differences in perspective flexibility account for the impact of both situationally induced differences in social and temporal orientation and more chronic cultural differences in these orientations. (PsycINFO Database Record (c) 2016 APA, all rights reserved).

  18. Psychological flexibility and catastrophizing as associated change mechanisms during online Acceptance & Commitment Therapy for chronic pain

    NARCIS (Netherlands)

    Trompetter, H.R.; Bohlmeijer, Ernst Thomas; Fox, Gerardus J.A.; Schreurs, Karlein Maria Gertrudis

    2015-01-01

    The underlying mechanisms of the effectiveness of cognitive behavioural interventions for chronic pain need further clarification. The role of, and associations between, pain-related psychological flexibility (PF) and pain catastrophizing (PC) were examined during a randomized controlled trial on

  19. A Comprehensive Examination of Changes in Psychological Flexibility Following Acceptance and Commitment Therapy for Chronic Pain.

    Science.gov (United States)

    Scott, Whitney; Hann, Katie E J; McCracken, Lance M

    Acceptance and commitment therapy (ACT) for chronic pain aims to improve patient functioning by fostering greater psychological flexibility. While promising, ACT treatment process research in the context of chronic pain so far has only focused on a few of the processes of psychological flexibility. Therefore, this study aimed to more comprehensively examine changes in processes of psychological flexibility following an ACT-based treatment for chronic pain, and to examine change in these processes in relation to improvements in patient functioning. Individuals with chronic pain attending an interdisciplinary ACT-based rehabilitation program completed measures of pain, functioning, depression, pain acceptance, cognitive fusion, decentering, and committed action at pre- and post-treatment and during a nine-month follow-up. Significant improvements were observed from pre- to post-treatment and pre-treatment to follow-up on each of the treatment outcome and process variables. Regression analyses indicated that change in psychological flexibility processes cumulatively explained 6-27 % of the variance in changes in functioning and depression over both assessment periods, even after controlling for changes in pain intensity. Further research is needed to maximize the effectiveness of ACT for chronic pain, and to determine whether larger improvements in the processes of psychological flexibility under study will produce better patient outcomes, as predicted by the psychological flexibility model.

  20. Psychometric Evaluation of the Work Acceptance and Action Questionnaire of Psychological Flexibility Modified for University Students

    Science.gov (United States)

    Lang, Brent; Rosenberg, Harold; Lauritsen, Kirstin; Davis, Alan K.; Cross, Nicole

    2017-01-01

    According to Acceptance and Commitment Therapy (ACT), "psychological flexibility" refers to an individual's ability to maintain mindful awareness of his or her thoughts and emotions in the present moment while behaving according to his or her personal values. Psychological inflexibility could set the foundation for emotional distress and…

  1. Psychological Flexibility as a Buffer against Caregiver Distress in Families with Psychosis

    DEFF Research Database (Denmark)

    Jansen, Jens E; Haahr, Ulrik H; Lyse, Hanne-Grethe

    2017-01-01

    involved. Recent advances in cognitive behavioral therapy seem to converge on the importance of acceptance- and mindfulness based processes. Aim: To examine the impact of psychological flexibility on caregiver distress in the early phases of psychosis, while controlling for known predictors of caregiver...... user symptoms, drug use and global functioning, psychological flexibility was a significant predictor of caregiver distress. Conclusion: Greater level of psychological flexibility in caregivers, seems to be related to lower levels of caregiver distress. This finding corresponds to studies within......Background: Research has shown that caregivers of persons with psychosis play an invaluable role in recovery, but unfortunately, often report high levels of distress. While cognitive models of caregiver distress have been well-supported, there is still limited knowledge of the psychological factors...

  2. Beyond folk psychology? : toward an enriched account of social understanding

    OpenAIRE

    Herschbach, Mitchell Albert

    2010-01-01

    Folk psychology is the ability to interpret people's mental states (beliefs, desires, etc.) and use this information to explain and predict their behavior. While folk psychology has traditionally been seen as fundamental to human social understanding, philosophers drawing on the phenomenological tradition have recently argued that most of our everyday social interactions do not involve folk psychology. I defend the role of folk psychology in human social understanding against these phenomenol...

  3. Inflexible parents, inflexible kids: a 6-year longitudinal study of parenting style and the development of psychological flexibility in adolescents.

    Science.gov (United States)

    Williams, Kathryn E; Ciarrochi, Joseph; Heaven, Patrick C L

    2012-08-01

    Parenting behaviors have been linked to children's self regulation, but it is less clear how they relate to adolescent psychological flexibility. Psychological flexibility is a broad construct that describes an individual's ability to respond appropriately to environmental demands and internal experiences in the service of their goals. We examined the longitudinal relationships between perceived parenting style and psychological flexibility among students at five Australian schools (N= 749) over 6 years, beginning in Grade 7 (50.3% female, mean age 12.39 years). Parenting style was measured in Grades 7 and 12, and psychological flexibility from Grade 9 through 12. Psychological flexibility decreased, on average, with age. Multi-level modelling indicated that authoritarian parenting (low warmth, high control) in Grade 7 predicted later (low) psychological flexibility. Moreover, increases in authoritarian parenting and decreases in authoritative parenting (high warmth and control) were associated with adolescent psychological flexibility across the high school years. Change in parenting predicted future psychological flexibility but did not predict change over time. Structural Equation Modelling revealed that adolescent psychological flexibility in Grade 9 predicted later decreases in authoritarian and increases in authoritative parenting. We discuss the implications of these findings for understanding how parenting changes and the consequences of such change for the development of psychological flexibility.

  4. Assessing competence in sport psychology : An action research account

    NARCIS (Netherlands)

    Hutter, R. I (Vana); Pijpers, J. R (Rob); Oudejans, Raôul R.D.

    2016-01-01

    Competent practice in sport psychology is of utmost importance for the professional status of the field, and hence proper assessment of competence for sport psychology practice is needed. We describe three cycles of action research to improve the assessment of competence in a sport psychology

  5. Assessing competence in sport psychology: An action research account

    OpenAIRE

    Hutter, R. I (Vana); Pijpers, J. R (Rob); Oudejans, Raôul R.D.

    2016-01-01

    Competent practice in sport psychology is of utmost importance for the professional status of the field, and hence proper assessment of competence for sport psychology practice is needed. We describe three cycles of action research to improve the assessment of competence in a sport psychology education program. The cycles were directed at (a) empowering supervisors in their assessing role, (b) improving the assessment checklist, and (c) investigating an alternative assessment method. Although...

  6. Emotional Intelligence, Cognitive Flexibility and Psychological Symptoms in Pre-Service Teachers

    Science.gov (United States)

    Gunduz, Bulent

    2013-01-01

    The purpose of this study is to examine the relationship between emotional intelligence, cognitive flexibility and psychological symptoms in pre-service teachers. The study included 414 pre-service teachers at the Faculty of Education, Mersin University, Turkey. Pearson product-moment correlation and multiple regression analyses were used to…

  7. Inflexible Parents, Inflexible Kids: A 6-Year Longitudinal Study of Parenting Style and the Development of Psychological Flexibility in Adolescents

    Science.gov (United States)

    Williams, Kathryn E.; Ciarrochi, Joseph; Heaven, Patrick C. L.

    2012-01-01

    Parenting behaviors have been linked to children's self regulation, but it is less clear how they relate to adolescent psychological flexibility. Psychological flexibility is a broad construct that describes an individual's ability to respond appropriately to environmental demands and internal experiences in the service of their goals. We examined…

  8. Psychological Flexibility as a Framework for Understanding and Improving Family Reintegration Following Military Deployment.

    Science.gov (United States)

    Sandoz, Emily K; Moyer, Danielle N; Armelie, Aaron P

    2015-10-01

    Postdeployment reintegration may present an exceptional challenge to service members and their families; yet, overcoming this challenge seems to strengthen family relationships through a shared sense of purpose. Navigating family reintegration may be an important determinant of long-term psychological well-being. If the needs of military families are to be answered effectively, it is of critical importance to identify the skills that facilitate positive reintegration following deployment. This article proposes psychological flexibility as a group of interrelated skills that could be directly intervened on to facilitate not only resilience but also positive growth and development. This paper focuses on the conceptualization of family reintegration in terms of psychological flexibility, including common deficits observed in this population and potential goals of treatment. Video Abstract. © 2014 American Association for Marriage and Family Therapy.

  9. Corruption: Taking into account the psychological mimicry of officials

    Science.gov (United States)

    Kolesin, Igor; Malafeyev, Oleg; Andreeva, Mariia; Ivanukovich, Georgiy

    2017-07-01

    A mathematical model of corruption with regard to psychological mimicry in the administrative apparatus with three forms of corruption is constructed. It is assumed that the change of officials forms of corruption is due to situational factors, and anti-corruption laws imply the change of the dominant form. Form's changing is modeled by the system of four differential equations (including groups of corrupt officials), describing the number of groups. The speed of the transition from group to group is expressed through the frequency of meetings. The controlling influence is expressed through the force of anticorruption laws. Two cases are discussed: strictly constant and variable (depending on the scope of one or another form). The equilibrium states that allow to specify the dominant form and investigate its stability, depending on the parameters of the psychological mimicry and rigor of anti-corruption laws are found and discussed.

  10. Psychological Flexibility as a Buffer against Caregiver Distress in Families with Psychosis

    Directory of Open Access Journals (Sweden)

    Jens E. Jansen

    2017-10-01

    Full Text Available Background: Research has shown that caregivers of persons with psychosis play an invaluable role in recovery, but unfortunately, often report high levels of distress. While cognitive models of caregiver distress have been well-supported, there is still limited knowledge of the psychological factors involved. Recent advances in cognitive behavioral therapy seem to converge on the importance of acceptance- and mindfulness based processes.Aim: To examine the impact of psychological flexibility on caregiver distress in the early phases of psychosis, while controlling for known predictors of caregiver distress.Method: Within a cross-sectional design, 101 caregivers of 38 persons with first-episode psychosis in a clinical epidemiological sample completed a series of self-report measures.Results: A linear mixed model analysis found that, after controlling for caregiver socio-demographic factors, service user symptoms, drug use and global functioning, psychological flexibility was a significant predictor of caregiver distress.Conclusion: Greater level of psychological flexibility in caregivers, seems to be related to lower levels of caregiver distress. This finding corresponds to studies within a broad range of emotional disorders. There may be important clinical implications in terms of facilitating the process of acceptance through interventions from the ‘third-wave’ or contextual cognitive behavioral therapies.

  11. Using First-Person Accounts To Teach Students about Psychological Disorders.

    Science.gov (United States)

    Banyard, Victoria L.

    2000-01-01

    Describes instructional use of brief first-person accounts of mental disorders. Explores the benefits of using first-person, autobiographical accounts as required reading in a course on abnormal psychology. Finds that first-person accounts were more helpful in increasing student appreciation of the experience of having a disorder and empathy for…

  12. The role of psychological flexibility in a self-help acceptance and commitment therapy intervention for psychological distress in a randomized controlled trial.

    Science.gov (United States)

    Fledderus, Martine; Bohlmeijer, Ernst T; Fox, Jean-Paul; Schreurs, Karlein M G; Spinhoven, Philip

    2013-03-01

    This study examined the role of psychological flexibility, as a risk factor and as a process of change, in a self-help Acceptance and Commitment Therapy (ACT) intervention for adults with mild to moderate depression and anxiety. Participants were randomized to the self-help programme with e-mail support (n=250), or to a waiting list control group (n=126). All participants completed measures before and after the intervention to assess depression, anxiety and psychological flexibility. Participants in the experimental condition also completed these measures during the intervention (after three and six weeks) and at a three-month follow-up. With multilevel modelling, it was shown that the effects of the intervention on psychological distress were stronger for participants with higher levels of psychological flexibility. Furthermore, our study showed that improved psychological flexibility mediated the effects of the ACT intervention. With a cross-lagged panel design, it was shown that especially improvements in psychological flexibility in the last three sessions of the intervention were important for further reductions in anxiety. To conclude, our study showed the importance of targeting psychological flexibility during an ACT intervention for a reduction in depressive and anxiety symptoms. Copyright © 2012 Elsevier Ltd. All rights reserved.

  13. Psychological contract in the light of flexible employment: The review of studies

    Directory of Open Access Journals (Sweden)

    Dorota Żołnierczyk-Zreda

    2016-08-01

    Full Text Available Changing employment relations between employees and employers due to the increasing employment flexibility have contributed to the development of a new paradigm to analyze these relations based on the concept of psychological contract. This paradigm might be particularly relevant in Poland where the employment flexibility understood as the number of workers with temporary contracts is the highest in Europe. In this paper the concept of psychological contract is presented along with the existing findings related to its range, balance and contract fulfilment vs. contract breach. The results of studies showing the differences in psychological contract of temporary and permanent workers are also presented. The majority of them indicate that psychological contracts of temporary workers are limited in their extent, less balanced and asymmetric (to workers’ disadvantage, as well as more transactional in their nature than those of permanent workers. The temporary workers’ well-being and attitudes towards work and their reaction to psychological contract breach largely depends on their preferences for this type of employment, on their qualifications and on a labor market situation. Med Pr 2016;67(4:529–536

  14. [Psychological contract in the light of flexible employment: The review of studies].

    Science.gov (United States)

    Żołnierczyk-Zreda, Dorota

    Changing employment relations between employees and employers due to the increasing employment flexibility have contributed to the development of a new paradigm to analyze these relations based on the concept of psychological contract. This paradigm might be particularly relevant in Poland where the employment flexibility understood as the number of workers with temporary contracts is the highest in Europe. In this paper the concept of psychological contract is presented along with the existing findings related to its range, balance and contract fulfilment vs. contract breach. The results of studies showing the differences in psychological contract of temporary and permanent workers are also presented. The majority of them indicate that psychological contracts of temporary workers are limited in their extent, less balanced and asymmetric (to workers' disadvantage), as well as more transactional in their nature than those of permanent workers. The temporary workers' well-being and attitudes towards work and their reaction to psychological contract breach largely depends on their preferences for this type of employment, on their qualifications and on a labor market situation. Med Pr 2016;67(4):529-536. This work is available in Open Access model and licensed under a CC BY-NC 3.0 PL license.

  15. Psychological Flexibility and Set-Shifting Among Veterans Participating in a Yoga Program: A Pilot Study.

    Science.gov (United States)

    Avery, Timothy; Blasey, Christine; Rosen, Craig; Bayley, Peter

    2018-03-26

    Trauma-focused psychotherapies do not meet the needs of all veterans. Yoga shows some potential in reducing stress and perhaps even PTSD in veterans, although little is understood about the mechanisms of action. This study identifies preliminary correlates of change in PTSD and perceived stress for veterans participating in yoga. Nine veterans (seven males and two females) were recruited from an existing clinical yoga program and observed over 16 wk. Severity of PTSD symptoms (PCL-5) and perceived stress (PSS-10) were collected at baseline and weeks 4, 6, 8, and 16. Psychological flexibility (AAQ-II) and set-shifting (ratio of trail making test A to B) were collected at baseline and at week 6. Subjects attended yoga sessions freely, ranging from 1 to 23 classes over the 16 weeks. The Stanford University Institutional Review Board approved this research protocol. Self-reported PTSD symptoms significantly reduced while perceived stress did not. Lower baseline set-shifting predicted greater improvements in PTSD between baseline and 4 weeks; early improvements in set-shifting predicted overall reduction in PTSD. Greater psychological flexibility was associated with lower PTSD and perceived stress; more yoga practice, before and during the study, was associated with greater psychological flexibility. Other predictors were not supported. In a small uncontrolled sample, psychological flexibility and set-shifting predicted changes in PTSD symptoms in veterans participating in a clinical yoga program, which supports findings from prior research. Future research should include an active comparison group and record frequency of yoga practiced outside formal sessions.

  16. Accounting for straight parts effects on elbow's flexibilities in a beam type finite element program

    International Nuclear Information System (INIS)

    Millard, A.

    1983-01-01

    An extension of Von Karman's theory is applied to the calculations of the flexibility factor of a pipe bend terminated by a straight part or a flange. This analysis is restricted to the linear elastic deformation behaviour under in plane bending. Analytical solutions are given for the propagation of ovalization in the elbow and in the straight part. Considering the response of the piping structures, we note that the ovalization of the piping systems are reduced significantly when the straight parts or flanges effects are included. This results are presented in terms of global as well local flexibility factors. They have been compared to numerical results obtained by shell type finite elements method. A complete piping system is analyzed, for economical reasons, with a beam type approach. Also, we show how it is possible to take into account an elbow's flexibilities the straight parts effects by means of flexibilities factors introduced in a beam type elements. We have implemented this method in the computer program TEDEL. In some specific geometrical features, we compare solutions using shell type elements and our formulation. (orig.)

  17. Accounting for straight parts effects on elbow's flexibilities in a beam type finite element program

    International Nuclear Information System (INIS)

    Millard, A.; Vaghi, H.; Ricard, A.

    1983-08-01

    An extension of Von Karman's theory is applied to the calculations of the flexibility factor of a pipe bend terminated by a straight part or a flange. This analysis is restricted to the linear elastic deformation behaviour under in plane bending. Analytical solutions are given for the propagation of ovalization in the elbow and in the straight part. Considering the response of the piping structures, we note that the ovalization of the piping systems are reduced significantly when the straight parts or flanges effects are included. The results are presented in terms of global as well local flexibility factors. They have been compared to numerical results obtained by shell type finite element method. A complete piping system is analyzed, for economical reasons, with a beam type approach. Also, we show how it is possible to take into account on elbow's flexibilities the straight parts effects by means of flexibilities factors introduced in a beam type element. We have implemented this method in the computer program TEDEL. In some specific geometrical features, we compare solutions using shell type elements and our formulation

  18. Identifying and describing feelings and psychological flexibility predict mental health in men with HIV.

    Science.gov (United States)

    Landstra, Jodie M B; Ciarrochi, Joseph; Deane, Frank P; Hillman, Richard J

    2013-11-01

    Difficulty identifying and describing feelings (DIDF) and psychological flexibility (PF) predict poor emotional adjustment. To examine the relationship between DIDF and PF and whether DIDF and low PF would put men undergoing cancer screening at risk for poor adjustment. Longitudinal self-report survey. Two hundred and one HIV-infected men who have sex with men participated in anal cancer screening at two time points over 14 weeks. Psychological flexibility was assessed by the Acceptance and Action Questionnaire II and DIDF by the Toronto Alexithymia Scale-20. We also measured depression, anxiety, stress (DASS) and health-related quality of life (QOL; SF-12). Both DIDF and PF were reliable predictors of mental health. When levels of baseline mental health were controlled, greater DIDF predicted increases in Time 2 depression, anxiety and stress and decreases in mental and physical QOL. The link between PF and mental health was entirely mediated by DIDF. Being chronically low in PF could lead to greater DIDF and thereby worse mental health. Having more PF promotes the ability to identify and differentiate the nuances of pleasant and unpleasant emotions, which enhances an individual's mental health. Intentionally enhancing men's ability to identify and describe feelings or PF may assist them to better manage a range of difficult life experiences such as health screenings and other potentially threatening information. © 2013 The British Psychological Society.

  19. Flexibility.

    Science.gov (United States)

    Humphrey, L. Dennis

    1981-01-01

    Flexibility is an important aspect of all sports and recreational activities. Flexibility can be developed and maintained by stretching exercises. Exercises designed to develop flexibility in ankle joints, knees, hips, and the lower back are presented. (JN)

  20. The influence of mindfulness, self-compassion, psychological flexibility, and posttraumatic stress disorder on disability and quality of life over time in war veterans.

    Science.gov (United States)

    Meyer, Eric C; Frankfurt, Sheila B; Kimbrel, Nathan A; DeBeer, Bryann B; Gulliver, Suzy B; Morrisette, Sandra B

    2018-07-01

    Posttraumatic stress disorder (PTSD) strongly predicts greater disability and lower quality of life (QOL). Mindfulness-based and other third-wave behavior therapy interventions improve well-being by enhancing mindfulness, self-compassion, and psychological flexibility. We hypothesized that these mechanisms of therapeutic change would comprise a single latent factor that would predict disability and QOL after accounting for PTSD symptom severity. Iraq and Afghanistan war veterans (N = 117) completed a study of predictors of successful reintegration. Principal axis factor analysis tested whether mindfulness, self-compassion, and psychological flexibility comprised a single latent factor. Hierarchical regression tested whether this factor predicted disability and QOL 1 year later. Mindfulness, self-compassion, and psychological flexibility comprised a single factor that predicted disability and QOL after accounting for PTSD symptom severity. PTSD symptoms remained a significant predictor of disability but not QOL. Targeting these mechanisms may help veterans achieve functional recovery, even in the presence of PTSD symptoms. © 2018 Wiley Periodicals, Inc.

  1. Does financial hardship account for elevated psychological distress in lone mothers?

    Science.gov (United States)

    Hope, S; Power, C; Rodgers, B

    1999-12-01

    Lone mothers have been shown to have higher levels of psychological distress than married mothers, but it is not clear how this difference arises. Using data from the 1958 British birth cohort followed to age 33, we investigated alternative explanations for the excess distress of lone mothers. Logistic regression models were used to estimate odds ratios for distress (measured using the Malaise Inventory) in lone vs married mothers. Odds ratios were adjusted to assess the contribution of explanatory factors. At age 33, psychological distress was greater among lone than married mothers (OR 2.59, 95% CI 1.97, 3.41). The odds ratio decreased to 1.43 (95% CI 1.02, 2.01) after adjustment for all explanatory factors (prior psychological distress, age of youngest child and number of children in the household, and contemporary measures of financial hardship, employment, and social support). Attenuation of the odds ratio was most marked after taking account of financial hardship. Psychological distress was greater among divorced mothers than never married mothers, though not significantly (OR = 1.70, 95% CI 0.88, 3.28). This difference was not explained by the factors examined, and was not due to the immediate distress associated with a recent divorce. Elevated psychological distress of lone mothers appears to be related to financial hardship, while other explanations, including social support and selection, have a more modest impact. Not all of the elevated psychological distress among lone mothers was accounted for, particularly among divorced lone mothers.

  2. Psychological flexibility mediates change in intuitive eating regulation in acceptance and commitment therapy interventions.

    Science.gov (United States)

    Sairanen, Essi; Tolvanen, Asko; Karhunen, Leila; Kolehmainen, Marjukka; Järvelä-Reijonen, Elina; Lindroos, Sanni; Peuhkuri, Katri; Korpela, Riitta; Ermes, Miikka; Mattila, Elina; Lappalainen, Raimo

    2017-06-01

    Despite the promising results related to intuitive eating, few studies have attempted to explain the processes encouraging this adaptive eating behaviour. The focus of the present study was on exploring mechanisms of change in intuitive eating and weight in acceptance and commitment therapy (ACT) interventions. Mediation provides important information regarding the treatment processes and theoretical models related to specific treatment approaches. The study investigates whether psychological flexibility, mindfulness skills and sense of coherence mediated the interventions' effect on intuitive eating and weight. Secondary analysis of a randomized control trial. Mediation analysis compared two ACT interventions - face-to-face (in a group) and mobile (individually) - with a control group using a latent difference score model. Settings Data were collected in three Finnish towns. The participants were overweight or obese (n 219), reporting symptoms of perceived stress. The effect of the interventions on participants' (i) BMI, (ii) intuitive eating and its subscales, (iii) eating for physical rather than emotional reasons and (iv) reliance on internal hunger and satiety cues was mediated by changes in weight-related psychological flexibility in both ACT groups. These findings suggest that ACT interventions aiming for lifestyle changes mediate the intervention effects through the enhanced ability to continue with valued activities even when confronted with negative emotions and thoughts related to weight.

  3. Accounting for Intraligand Interactions in Flexible Ligand Docking with a PMF-Based Scoring Function.

    Science.gov (United States)

    Lizunov, A Y; Gonchar, A L; Zaitseva, N I; Zosimov, V V

    2015-10-26

    We analyzed the frequency with which intraligand contacts occurred in a set of 1300 protein-ligand complexes [ Plewczynski et al. J. Comput. Chem. 2011 , 32 , 742 - 755 .]. Our analysis showed that flexible ligands often form intraligand hydrophobic contacts, while intraligand hydrogen bonds are rare. The test set was also thoroughly investigated and classified. We suggest a universal method for enhancement of a scoring function based on a potential of mean force (PMF-based score) by adding a term accounting for intraligand interactions. The method was implemented via in-house developed program, utilizing an Algo_score scoring function [ Ramensky et al. Proteins: Struct., Funct., Genet. 2007 , 69 , 349 - 357 .] based on the Tarasov-Muryshev PMF [ Muryshev et al. J. Comput.-Aided Mol. Des. 2003 , 17 , 597 - 605 .]. The enhancement of the scoring function was shown to significantly improve the docking and scoring quality for flexible ligands in the test set of 1300 protein-ligand complexes [ Plewczynski et al. J. Comput. Chem. 2011 , 32 , 742 - 755 .]. We then investigated the correlation of the docking results with two parameters of intraligand interactions estimation. These parameters are the weight of intraligand interactions and the minimum number of bonds between the ligand atoms required to take their interaction into account.

  4. Mental Health Promotion as a New Goal in Public Mental Health Care: A Randomized Controlled Trial of an Intervention Enhanching Psychological Flexibility

    NARCIS (Netherlands)

    Fledderus, M.; Bohlmeijer, Ernst Thomas; Smit, Filip; Westerhof, Gerben Johan

    2010-01-01

    Objectives: We assessed whether an intervention based on acceptance and commitment therapy (ACT) and mindfulness was successful in promoting positive mental health by enhancing psychological flexibility. Methods: Participants were 93 adults with mild to moderate psychological distress. They were

  5. The role of psychological flexibility in a self-help acceptance and commitment therapy intervention for psychological distress in a randomized controlled trial.

    NARCIS (Netherlands)

    Fledderus, M.; Bohlmeijer, Ernst Thomas; Fox, Gerardus J.A.; Schreurs, Karlein Maria Gertrudis; Spinhoven, Philip

    2013-01-01

    This study examined the role of psychological flexibility, as a risk factor and as a process of change, in a self-help Acceptance and Commitment Therapy (ACT) intervention for adults with mild to moderate depression and anxiety. Participants were randomized to the self-help programme with e-mail

  6. Challenges in developing a comprehensive, automated and flexible oil accounting system

    Energy Technology Data Exchange (ETDEWEB)

    Nordell, L.F.; Ruda, H. [Enbridge Pipelines Inc., Edmonton, AB (Canada)

    2004-07-01

    Enbridge Pipelines Inc. operates a long and complex system of pipelines which transport hydrocarbon liquid commodities, including crude oils, refined products and natural gas liquids across provincial and national boundaries. Due to growing internal demands for the addition of pipelines, the company developed a comprehensive oil accounting (OA) system in 1998. The OA accommodated changing business requirements by incorporating more complex tariff agreements and the demand for customized system reporting for customers. The new OA was also compatible with the company's technology direction, which focused on aligning information technology (IT) with business drivers and upgrading the flexibility of the entire OA system. This paper summarized the business improvement and redevelopment study; the OA system redevelopment project; challenges of integrating new system components with the legacy system during system development; specific process improvement results that were targeted and achieved by the new system development team; and, the project development challenges. The project team adopted a software development approach that was responsive to changes in the requirements and in the project direction introduced by key stakeholders during the life of the project. The project management approaches and logic of the SCRUM and extreme programming (XP) methods were combined to incorporate the principles of agile development to ensure a quality product. The result was an automated crude oil balancing and revenue accounting system that interfaced with other pipeline management software systems. 6 refs., 5 figs.

  7. Does cognitive flexibility predict treatment gains in Internet-delivered psychological treatment of social anxiety disorder, depression, or tinnitus?

    Directory of Open Access Journals (Sweden)

    Philip Lindner

    2016-04-01

    Full Text Available Little is known about the individual factors that predict outcomes in Internet-administered psychological treatments. We hypothesized that greater cognitive flexibility (i.e. the ability to simultaneously consider several concepts and tasks and switch effortlessly between them in response to changes in environmental contingencies would provide a better foundation for learning and employing the cognitive restructuring techniques taught and exercised in therapy, leading to greater treatment gains. Participants in three trials featuring Internet-administered psychological treatments for depression (n = 36, social anxiety disorder (n = 115 and tinnitus (n = 53 completed the 64-card Wisconsin Card Sorting Test (WCST prior to treatment. We found no significant associations between perseverative errors on the WCST and treatment gains in any group. We also found low accuracy in the classification of treatment responders. We conclude that lower cognitive flexibility, as captured by perseverative errors on the WCST, should not impede successful outcomes in Internet-delivered psychological treatments.

  8. Changes in Sleep Problems and Psychological Flexibility Following Interdisciplinary Acceptance and Commitment Therapy for Chronic Pain: An Observational Cohort Study

    Directory of Open Access Journals (Sweden)

    Aisling Daly

    2016-08-01

    Full Text Available Aims: Cognitive and behavioral treatments (CBT for sleep problems and chronic pain have shown good results, although these results could improve. More recent developments based on the psychological flexibility model, the model underlying Acceptance and Commitment Therapy (ACT may offer a useful addition to traditional CBT. The aim of this study was to examine whether an ACT-based treatment for chronic pain is associated with improved sleep. Secondly, we examined the associations between changes on measures of psychological flexibility and sleep-related outcomes.Methods: The study used an observational cohort methodology. Participants were 252 patients (73.8% female attending a four-week, interdisciplinary, pain management program in London, United Kingdom. Participants completed standard self-report measures of pain and functioning, sleep outcomes, and processes of psychological flexibility. Pre- to post-treatment, and pre-treatment to follow-up measures were examined for statistically significant differences using paired samples t-tests. Secondarily, hierarchical multiple regression analyses were conducted to examine change in process measures in relation to change in treatment outcome.Results: Participants showed statistically significant improvements (all p<.001 at post-treatment on measures of insomnia severity (d=.45, sleep interference (d=61, and sleep efficiency (d=.32. Significant improvements in insomnia severity and sleep interference were also observed at nine-month follow up. Small to medium effect sizes were observed across the sleep outcomes. Statistically significant changes were also observed on measures of psychological flexibility, and these improvements were significantly associated with improvements on sleep-related outcomes, independently contributing up to 19% of unique variance. Conclusion: This study supports the potential usefulness of ACT-based treatments for chronic pain for addressing co-occurring sleep difficulties

  9. Differential Role of CBT Skills, DBT Skills and Psychological Flexibility in Predicting Depressive versus Anxiety Symptom Improvement

    Science.gov (United States)

    Webb, Christian A.; Beard, Courtney; Kertz, Sarah J.; Hsu, Kean; Björgvinsson, Thröstur

    2016-01-01

    Objective Studies have reported associations between cognitive behavioral therapy (CBT) skill use and symptom improvement in depressed outpatient samples. However, little is known regarding the temporal relationship between different subsets of therapeutic skills and symptom change among relatively severely depressed patients receiving treatment in psychiatric hospital settings. Method Adult patients with major depression (N=173) receiving combined psychotherapeutic and pharmacological treatment at a psychiatric hospital completed repeated assessments of traditional CBT skills, DBT skills and psychological flexibility, as well as depressive and anxiety symptoms. Results Results indicated that only use of behavioral activation (BA) strategies significantly predicted depressive symptom improvement in this sample; whereas DBT skills and psychological flexibility predicted anxiety symptom change. In addition, a baseline symptom severity X BA strategies interaction emerged indicating that those patients with higher pretreatment depression severity exhibited the strongest association between use of BA strategies and depressive symptom improvement. Conclusions Findings suggest the importance of emphasizing the acquisition and regular use of BA strategies with severely depressed patients in short-term psychiatric settings. In contrast, an emphasis on the development of DBT skills and the cultivation of psychological flexibility may prove beneficial for the amelioration of anxiety symptoms. PMID:27057997

  10. Structural and psychological empowerment climates, performance, and the moderating role of shared felt accountability: a managerial perspective.

    Science.gov (United States)

    Wallace, J Craig; Johnson, Paul D; Mathe, Kimberly; Paul, Jeff

    2011-07-01

    The authors proposed and tested a model in which data were collected from managers (n = 539) at 116 corporate-owned quick service restaurants to assess the structural and psychological empowerment process as moderated by shared-felt accountability on indices of performance from a managerial perspective. The authors found that empowering leadership climate positively relates to psychological empowerment climate. In turn, psychological empowerment climate relates to performance only under conditions of high-felt accountability; it does not relate to performance under conditions of low-felt accountability. Overall, the present results indicate that the quick-service restaurant managers, who feel more empowered, operate restaurants that perform better than managers who feel less empowered, but only when those empowered managers also feel a high sense of accountability.

  11. Psychological restoration can depend on stimulus-source attribution: A challenge for the evolutionary account?

    Directory of Open Access Journals (Sweden)

    Andreas Haga

    2016-11-01

    Full Text Available Visiting or viewing nature environments can have restorative psychological effects, while exposure to the built environment typically has less positive effects. A classic view is that this difference in restorative potential of nature and built environments depends on differences in the intrinsic characteristics of the stimuli. In addition, an evolutionary account is often assumed whereby restoration is believed to be a hardwired response to nature’s stimulus-features. Here, we propose the novel hypothesis that the restorative effects of a stimulus do not entirely depend on the stimulus-features per se, but also on the meaning that people assign to the stimulus. Participants conducted cognitively demanding tests prior to and after a brief pause. During the pause, the participants were exposed to an ambiguous sound consisting of pink noise with white noise interspersed. Participants in the nature sound-source condition were told that the sound originated from a nature scene with a waterfall; participants in the industrial sound-source condition were told that the sound originated from an industrial environment with machinery; and participants in the control condition were told nothing about the sound origin. Self-reported mental exhaustion showed that participants in the nature sound-source condition were more psychologically restored after the pause than participants in the industrial sound-source condition. One potential interpretation of the results is that restoration from nature experiences depends on learned, positive associations with nature; not only on hardwired responses shaped by evolution.

  12. Design methodology for flexible energy conversion systems accounting for dynamic performance

    DEFF Research Database (Denmark)

    Pierobon, Leonardo; Casati, Emiliano; Casella, Francesco

    2014-01-01

    This article presents a methodology to help in the definition of the optimal design of power generation systems. The innovative element is the integration of requirements on dynamic performance into the system design procedure. Operational flexibility is an increasingly important specification...

  13. Transactional stress and coping theory in accounting for psychological states measures

    Directory of Open Access Journals (Sweden)

    V. Buško

    2007-08-01

    Full Text Available The paper examines a relative predictive value of some stable individual attributes and the processes of cognitive appraisals and coping with stress in accounting for specific components of anxiety state measures. Self-report instruments for the measurement of selected psychological constructs, i.e. perceived incompetence, externality, stress intensity and duration, situation-specific coping strategies, and the two anxiety state components, were taken in a sample of 449 male military basics trainees, ranging in age from 18-27. Hierarchical multiple regression analyses showed that the set of predictors employed could account for statistically, as well as theoretically and practically a significant part of variance in cognitive anxiety component (45,5%, and in visceral-emotional component (32,2% of the anxiety state. The extent of anxiety reactions assessed by both scales could primarily be explained by general perception of personal incompetence, as a relatively stable dimension of general self-concept. Of the ways of coping examined, reinterpretation of stressful events was the only strategy contributing to low level, whereas passivization, wishful thinking, and seeking social support contributed to higher levels of anxiety measured by both scales. The results give partial support to the basic hypotheses on the mediating role of coping in the relationships among particular components of the stress and coping models.

  14. An account of cognitive flexibility and inflexibility for a complex dynamic task

    OpenAIRE

    De Obeso Orendain, Alberto; Wood, Sharon

    2012-01-01

    Problem solving involves adapting known problem solving methods and strategies to the task at hand (Schunn & Reder, 2001) and cognitive flexibility is considered to be “the human ability to adapt the cognitive processing strategies to face new and unexpected conditions of the environment” (Cañas et al., 2005, p. 95). This work presents an ACT-R 6.0 model of complex problem solving behavior for the dynamic microworld game FireChief (Omodei & Wearing, 1995) that models the performance of partic...

  15. Structural and Psychological Empowerment Climates, Performance, and the Moderating Role of Shared Felt Accountability: A Managerial Perspective

    Science.gov (United States)

    Wallace, J. Craig; Johnson, Paul D.; Mathe, Kimberly; Paul, Jeff

    2011-01-01

    The authors proposed and tested a model in which data were collected from managers (n = 539) at 116 corporate-owned quick service restaurants to assess the structural and psychological empowerment process as moderated by shared-felt accountability on indices of performance from a managerial perspective. The authors found that empowering leadership…

  16. Treatment of Chronic Pain for Adults 65 and Over: Analyses of Outcomes and Changes in Psychological Flexibility Following Interdisciplinary Acceptance and Commitment Therapy (ACT).

    Science.gov (United States)

    Scott, Whitney; Daly, Aisling; Yu, Lin; McCracken, Lance M

    2017-02-01

    The purpose of this study was to examine the effectiveness of acceptance and commitment therapy (ACT) for older adults with chronic pain. Secondarily, we examined the associations between changes on processes of psychological flexibility and treatment outcome variables. Participants were 60 adults with chronic pain age 65 and older selected from a larger consecutive sample of 928 adults of any age. All participants had longstanding pain that was associated with significant distress and disability. Participants completed measures of pain, functioning, and depression, and processes of psychological flexibility at baseline, immediately post-treatment, and at a 9-month follow-up. Treatment consisted of a 2- or 4-week residential program based on principles of ACT delivered by an interdisciplinary team. Treatment was designed to increase daily functioning by enhancing key processes of psychological flexibility, including openness, awareness, and committed action. Participants showed significant improvements in functioning and mental health at posttreatment. Participants also showed significant increases in pain acceptance and committed action from pre- to post-treatment. Small effect sizes were observed for most treatment outcome and process variables in the pre-treatment to follow-up intervals; however, these improvements were not statistically significant. In secondary analyses, changes in facets of psychological flexibility were significantly associated with improvements in social functioning and mental health. This study supports the potential effectiveness of ACT for chronic pain among older adults. Future research is needed to determine how to maximize the impact of this treatment, particularly through greater impact on psychological flexibility.

  17. "Pluralistic Accountability" for the Psychological Therapies? Holding the Tension between Diversity's Virtues and the Need for Accountability

    Science.gov (United States)

    House, Richard; Musgrave, Arthur

    2013-01-01

    This paper argues that the field of counselling and psychotherapy needs to find values-congruent ways of managing, and creatively engaging with, the challenging tension between accountability and diversity in therapy work. The authors strongly support the preservation of pluralism and diversity in therapy practice, in the face of the increasingly…

  18. Trends in anecdotal fox sightings in Tasmania accounted for by psychological factors.

    Science.gov (United States)

    Marks, Clive A; Clark, Malcolm; Obendorf, David; Hall, Graham P; Soares, Inês; Pereira, Filipe

    2017-12-01

    There has been little evaluation of anecdotal sightings as a means to confirm new incursions of invasive species. This paper explores the potential for equivocal information communicated by the media to account for patterns of anecdotal reports. In 2001, it was widely reported that red foxes (Vulpes vulpes) had been deliberately released in the island state of Tasmania (Australia), although this claim was later revealed to be baseless. Regardless, by 2013 a total of 3153 anecdotal fox sightings had been reported by members of the public, which implied their distribution was wide. For each month in 2001-2003, we defined a monthly media index (MMI) of fox-related media coverage, an index of their relative seasonal abundance (abundance), and a factor denoting claims of fox evidence (claimed evidence) regardless of its evidentiary quality. We fitted a generalized linear model with Poisson error for monthly totals of anecdotal sightings with factors of year and claimed evidence and covariates of MMI, abundance, and hours of darkness. The collective effect of psychological factors (MMI, claimed evidence, and year) relative to biophysical factors (photoperiod and abundance) was highly significant (χ 2 = 122.1, df = 6, p fox media from 2001 to 2010 was strongly associated with the yearly tally of anecdotal sightings (p = 0.018). The odds ratio of sightings ranked as reliable by the fox eradication program in any year decreased exponentially at a rate of 0.00643 as the total number of sightings increased (p < 0.0001) and was indicative of an observer-expectancy bias. Our results suggest anecdotal sightings are highly susceptible to cognitive biases and when used to qualify and quantify species presence can contribute to flawed risk assessments. © 2017 Society for Conservation Biology.

  19. General stability of composite panels reinforced with flexible rods taking account of the side boundary conditions

    Science.gov (United States)

    Dudchenko, A. A.; Elpat'evskii, A. N.

    1995-07-01

    Reinforced panels are the basic load-bearing elements of various structures. Optimization of massive structures requires consideration of deformation of the panel cross-sections. This is particularly important in determining the bearing strength at buckling. The load scheme, conditions for fixation of the panel cross-section, and bend-torsional stiffness taking account of the deformation of the rod cross-section affect the buckling load in real structures. The stress distribution prior to buckling must be known to solve the buckling problem properly. The stress in the panel is proportional to the active load. The stress distribution is assumed to be known according to our previous method [1]. The load scheme and panel dimensions are shown in Fig. 1. The stress distribution in the panel prior to buckling can be found using Eqs. (1)-(3). A view of the cross-section is given in Fig. 1. The displacements in the panel at buckling for the boundary area are found using Eqs. (4)-(6), while the stresses in the skin and stiffness are found using Eq. (7). Roots k1 and k2 are those of the characteristic equation and β is a dimensionless coordinate. The problem was solved using variational theory. The potential energy is given by Eqs. (8) and (9) by orihogonalization of Eqs. (5). The basic equations are converted to Eqs. (10) by evaluation of the components in Eqs. (8) and (9). Its calculation (11) gives the compression load. Optimization of parameter α gives the critical strength P1 = 6.93 kN (without taking account of the boundary area) and P2 = 5.31 kN (taking account of the boundary area).

  20. Emotions or Science? Pre-Tertiary Males' Accounts of Psychology as a Subject Choice

    Science.gov (United States)

    Mercer, Jenny; Sander, Paul; Williams, Stella; Jones, Tim

    2013-01-01

    It is well established that the number of males studying psychology in the UK, both at A-level and on degree courses, is disproportionately low compared to females. There is a paucity of research, however, which discusses how psychology is viewed by this group. The present study employed focus groups with 35 pre-tertiary males (some of whom were…

  1. Psychological Flexibility as a Moderator of the Relationships between Job Demands and Resources and Occupational Well-being.

    Science.gov (United States)

    Novaes, Vladimir Pinto; Ferreira, Maria Cristina; Valentini, Felipe

    2018-05-15

    The aim of this study was to identify the relations of job demands (work overload) and job resources (social support and autonomy) with subjective job well-being (job satisfaction, positive affects, negative affects), as well as the moderating role of personal resources (psychological flexibility at work) in such relationships. The sample consisted of 4,867 Brazilian workers, of both sexes, with ages ranging from 18 to 67 years. Structural equation modelling showed that the work overload was negatively associated with job satisfaction (β = -.06; p autonomy was positively associated with satisfaction (β = .08; p autonomy with positive affects (β = -.06; p job demands-resources theory, especially with respect to the relevance of personal resources for the promotion of occupational well-being.

  2. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

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

  3. Between Religion and Science: Integrating Psychological and Philosophical Accounts of Explanatory Coexistence

    Science.gov (United States)

    Legare, Christine H.; Visala, Aku

    2011-01-01

    Examining the relationship between religion and science has until recently been considered a philosophical exercise and, as a consequence, theories of how natural and supernatural explanations are related tend to be highly abstract and operate at the level of ideal rationality rather than in the psychological reality of actual believers. Although…

  4. The Relationship Between Posttraumatic Stress Disorder and Chronic Pain in People Seeking Treatment for Chronic Pain: The Mediating Role of Psychological Flexibility.

    Science.gov (United States)

    Åkerblom, Sophia; Perrin, Sean; Rivano Fischer, Marcelo; McCracken, Lance M

    2018-06-01

    The symptoms of posttraumatic stress disorder (PTSD) and chronic pain are thought to interact to increase the severity and impact of both conditions, but the mechanisms by which they interact remain unclear. This study examines the relationship between PTSD and chronic pain and whether indices of Psychological Flexibility mediate the relationship between these 2 conditions. Standardized self-report measures of PTSD, pain severity, pain interference, depression, and psychological flexibility (pain-related acceptance, committed action, cognitive fusion, and values-based action) were obtained from 315 people seeking treatment for chronic pain who also reported at least 1 traumatic experience. People seeking treatment for chronic pain and reporting symptoms consistent with a current diagnosis of PTSD had significantly higher levels of pain severity, pain interference, depression, and cognitive fusion and lower levels of pain-related acceptance and committed action than those reporting symptoms below the diagnostic threshold for PTSD. Pain-related acceptance, committed action, cognitive fusion, and depression mediated the relationship between PTSD and pain severity/interference, with pain-related acceptance being the strongest mediator from the Psychological Flexibility model. Processes from the Psychological Flexibility model were identified as mediators of the relationship between PTSD and chronic pain in people seeking treatment for chronic pain. The Psychological Flexibility model may be useful as an overarching model to help understand the relationship between PTSD and chronic pain. It is possible that targeting pain-related acceptance, committed action, and cognitive fusion (among other processes) in the treatment of chronic pain may produce corresponding improvements in comorbid symptoms of PTSD when these are present and may reduce impacts of PTSD on outcomes of chronic pain. Conversely, targeting of these processes in the treatment of PTSD may produce similar

  5. 17 CFR 270.6e-3(T) - Temporary exemptions for flexible premium variable life insurance separate accounts.

    Science.gov (United States)

    2010-04-01

    ... for issuance, increases in or additions of insurance benefits, transfer and redemption of flexible... deducted from amounts transferred to a flexible contract from another plan of insurance; (iii) Sections 27... guaranteed death benefit risks assumed by the life insurer under the flexible contracts (collectively, a...

  6. Effectiveness of Acceptance and Commitment Therapy on Interpersonal Problems and Psychological Flexibility in Female High School Students With Social Anxiety Disorder.

    Science.gov (United States)

    Azadeh, Sayedeh Monireh; Kazemi-Zahrani, Hamid; Besharat, Mohammad Ali

    2015-07-12

    Social anxiety is a psychological disorder which has devastative and pernicious effects on interpersonal relationships and one's psychological flexibility. The aim of this research was to determine the effectiveness of Acceptance and Commitment Therapy on interpersonal problems and psychological flexibility in female high school students with social anxiety disorder. With a semi-experimental design, the subjects were assessed using the Social Anxiety Scale and clinical interview. The statistical population of the research was high school female students studying in 5 areas of Isfahan. 30 individuals were purposively selected as the sample. The subjects of the research were randomly assigned to the experimental and control groups. Acceptance and Commitment Therapy was given in 10 sessions of 90 minutes in the experimental group and the control group did not receive any treatment. Pre-test and post-test scores of Inventory of Interpersonal Problems, and Acceptance and Action Questionnaire were analyzed using multivariate analysis of variance & the results showed that after the intervention, there was a significant difference between the scores of the subjects in the experimental and control groups. This means that Acceptance and Commitment Therapy can influence interpersonal problems and their six dimensions and psychological flexibility as well.

  7. Data from Paper “False-Positive Psychology: Undisclosed Flexibility in Data Collection and Analysis Allows Presenting Anything as Significant”

    Directory of Open Access Journals (Sweden)

    Joseph P Simmons

    2014-02-01

    Full Text Available The data includes measures collected for the two experiments reported in “False-Positive Psychology” [1] where listening to a randomly assigned song made people feel younger (Study 1 or actually be younger (Study 2. These data are useful because they illustrate inflations of false positive rates due to flexibility in data collection, analysis, and reporting of results. Data are useful for educational purposes.

  8. AN EXPLANATION OF THE CHANGE IN ACCOUNTANTS’ ATTITUDE TOWARDS FLEXIBILITY USING THE THEORY OF REASONED ACTION

    Directory of Open Access Journals (Sweden)

    Calu Daniela Artemisa

    2010-07-01

    Full Text Available In this paper we look at accountants as “consumers of accounting regulations”. We explain the change in the accountants’ attitude towards flexibility in the accounting regulation process, using a theory derived from social psychology: the Theory of Reasoned Action (TRA. In 1999 and 2005 we tested the attitude towards flexibility of a number of Romanian accountants who aimed at becoming private practitioners. We observed that before the existence of an accounting conceptual framework (1999, the accountants surveyed preferred flexibility with respect to accounting choices. A few years later (2005, after the implementation of IASB’s conceptual framework (but before the regulator removed it, the preference of accountants changed to flexibility. We believe that these changes could be explained using TRA.

  9. Identity dimensions versus proactive coping in late adolescence while taking into account biological sex and psychological gender

    Directory of Open Access Journals (Sweden)

    Kalka Dorota

    2016-09-01

    Full Text Available The aim of study was to investigate the relationship between proactive coping strategies and the dimensions of identity formation, along with the role of biological sex and psychological gender as moderators for this relationship. We conducted analyses aimed at showing differences in terms of identity dimensions levels and proactive coping strategies used by a group of individuals with different biological sex and psychological gender. A group of 101 students from upper secondary schools (47 females, 54 males from Pomeranian Voivodeship took part in the study. We used in our research The Dimensions of Identity Development Scale; The Psychological Gender Inventory and The Proactive Coping Inventory for Adolescents. We found, among others, that in the case of a proactive strategy, biological sex turned out to be a significant moderator in the relationship between this variable and identity dimensions: ruminative exploration, commitment-making and identification with commitment. In the case of instrumental support seeking, psychological gender turned out to be a significant moderator for the relationship between these variables and a part of identity dimensions. The obtained results show that, regardless of whether young people, in terms of characteristics that are stereotypically associated with biological sex, are described as aschematic (undifferentiated individuals or schematic (sex-typed when entering adulthood and attempting to constitute themselves, more often cope in a task-oriented manner by trying to create a set of information useful in difficult situations and aspire to obtain informational support from individuals in one’s own social network, who are regarded as safe people.

  10. Psychological flexibility of nurses in a cancer hospital: Preliminary validation of a chinese version of the work-related acceptance and action questionnaire

    Directory of Open Access Journals (Sweden)

    Xianghua Xu

    2018-01-01

    Full Text Available Objective: To translate the English work-related acceptance and action questionnaire (WAAQ, make cross-cultural adaptations, and examine its psychometric properties when used by Chinese oncology nurses. Methods: After translation, the psychometric properties of the Chinese WAAQ were analyzed among 417 nurses, and content validity was determined by six experts. Results: Item-level content validity index (CVI values were between 0.83 and 1.00; scale-level CVI/universal agreement (S-CVI/UA and S-CVI/average were 0.86 and 0.98, respectively, which implicated a good content validity. The correlation of the Chinese WAAQ with AAQ-II (rs= −0.247, P < 0.001 suggested criterion validity, and those with General Health Questionnaire-12 (−0.250, <0.001 and general self-efficacy scale (0.491, <0.001 and Utrecht work engagement scale (UWES (0.439, <0.001 suggested convergent validity. Exploratory factor analysis identified a seven-item, one-factor structure of WAAQ. The Chinese version of WAAQ had high internal consistency (Cronbach's α = 0.920, with an item-total correlation coefficient of 0.702–0.828 (P < 0.05, split-half reliability of 0.933, and test-retest reliability of 0.772. Conclusions: The Chinese WAAQ is a reliable and valid tool for assessing psychological flexibility in Chinese oncology nurses.

  11. Dearth by a Thousand Cuts? Accounting for Gender Differences in Top-Ranked Publication Rates in Social Psychology.

    Science.gov (United States)

    Cikara, Mina; Rudman, Laurie; Fiske, Susan

    2012-01-01

    Publication in the Journal of Personality and Social Psychology , a flagship indicator of scientific prestige, shows dramatic gender disparities. A bibliometric analysis included yoked-control authors matched for Ph.D. prestige and cohort. Though women publish less, at slower annual rates, they are more cited in handbooks and textbooks per JPSP -article-published. No gender differences emerged on variables reflecting differential qualifications. Many factors explain gender discrepancy in productivity. Among top publishers, per-year rate and first authorship especially differ by gender; rate uniquely predicts top-male productivity, whereas career-length uniquely predicts top-female productivity. Among men, across top-publishers and controls, productivity correlates uniquely with editorial negotiating and being married. For women, no personal variables predict productivity. A separate inquiry shows tiny gender differences in acceptance rates per JPSP article submitted; discrimination would be a small-but-plausible contributor, absent independent indicators of manuscript quality. Recent productivity rates mirror earlier gender disparities, suggesting gender gaps will continue.

  12. Flexible Bronchoscopy.

    Science.gov (United States)

    Miller, Russell J; Casal, Roberto F; Lazarus, Donald R; Ost, David E; Eapen, George A

    2018-03-01

    Flexible bronchoscopy has changed the course of pulmonary medicine. As technology advances, the role of the flexible bronchoscope for both diagnostic and therapeutic indications is continually expanding. This article reviews the historical development of the flexible bronchoscopy, fundamental uses of the flexible bronchoscope as a tool to examine the central airways and obtain diagnostic tissue, and the indications, complications, and contraindications to flexible bronchoscopy. Copyright © 2017 Elsevier Inc. All rights reserved.

  13. The new open Flexible Emission Inventory for Greece and the Greater Athens Area (FEI-GREGAA): Account of pollutant sources and their importance from 2006 to 2012

    Science.gov (United States)

    Fameli, Kyriaki-Maria; Assimakopoulos, Vasiliki D.

    2016-07-01

    Photochemical and particulate pollution problems persist in Athens as they do in various European cities, despite measures taken. Although, for many cities, organized and updated pollutant emissions databases exist, as well as infrastructure for the support of policy implementation, this is not the case for Greece and Athens. So far abstract efforts to create inventories from temporal and spatial annual low resolution data have not lead to the creation of a useful database. The objective of this study was to construct an emission inventory in order to examine the emission trends in Greece and the Greater Athens Area for the period 2006-2012 on a spatial scale of 6 × 6 km2 and 2 × 2 km2, respectively and on a temporal scale of 1 h. Emissions were calculated from stationary combustion sources, transportation (road, navigation and aviation), agriculture and industry obtained from official national and European sources. Moreover, new emission factors were calculated for road transport and aviation. The final database named F.E.I. - GREGAA (Flexible Emission Inventory for GREece and the GAA) is open-structured so as to receive data updates, new pollutants, various emission scenarios and/or different emission factors and be transformed for any grid spacing. Its main purpose is to be used in applications with photochemical models to contribute to the investigation on the type of sources and activities that lead to the configuration of air quality. Results showed a decreasing trend in CO, NOx and VOCs-NMVOCs emissions and an increasing trend from 2011 onwards in PM10 emissions. Road transport and small combustion contribute most to CO emissions, road transport and navigation to NOx and small combustion and industries to PM10. The onset of the economic crisis can be seen from the reduction of emissions from industry and the increase of biomass burning for heating purposes.

  14. On flexibility

    OpenAIRE

    Weiss, Christoph R.; Briglauer, Wolfgang

    2000-01-01

    By building on theoretical work by Mills and Schumann (1985) and Ungern-Sternberg (1990) this paper provides evidence on the determinants of two dimensions of flexibility, the flexibility in adjusting aggregate output over time (tactical flexibility) as well as the ability to switch quickly between products (operational flexibility). Econometric analysis of a sample of 40.000 farms in Upper-Austria for the period 1980 to 1990 suggests that larger full-time farms operated by younger, better ed...

  15. Psychological Flexibility of Nurses in a Cancer Hospital: Preliminary Validation of a Chinese Version of the Work-related Acceptance and Action Questionnaire.

    Science.gov (United States)

    Xu, Xianghua; Liu, Xiangyu; Ou, Meijun; Xie, Chanjuan; Chen, Yongyi

    2018-01-01

    To translate the English work-related acceptance and action questionnaire (WAAQ), make cross-cultural adaptations, and examine its psychometric properties when used by Chinese oncology nurses. After translation, the psychometric properties of the Chinese WAAQ were analyzed among 417 nurses, and content validity was determined by six experts. Item-level content validity index (CVI) values were between 0.83 and 1.00; scale-level CVI/universal agreement (S-CVI/UA) and S-CVI/average were 0.86 and 0.98, respectively, which implicated a good content validity. The correlation of the Chinese WAAQ with AAQ-II ( r s = -0.247, P work engagement scale (UWES) (0.439, flexibility in Chinese oncology nurses.

  16. Political psychology.

    Science.gov (United States)

    Stone, Susanna; Johnson, Kate M; Beall, Erica; Meindl, Peter; Smith, Benjamin; Graham, Jesse

    2014-07-01

    Political psychology is a dynamic field of research that offers a unique blend of approaches and methods in the social and cognitive sciences. Political psychologists explore the interactions between macrolevel political structures and microlevel factors such as decision-making processes, motivations, and perceptions. In this article, we provide a broad overview of the field, beginning with a brief history of political psychology research and a summary of the primary methodological approaches in the field. We then give a more detailed account of research on ideology and social justice, two topics experiencing a resurgence of interest in current political psychology. Finally, we cover research on political persuasion and voting behavior. By summarizing these major areas of political psychology research, we hope to highlight the wide variety of theoretical and methodological approaches of cognitive scientists working at the intersection of psychology and political science. WIREs Cogn Sci 2014, 5:373-385. doi: 10.1002/wcs.1293 For further resources related to this article, please visit the WIREs website. The authors have declared no conflicts of interest for this article. © 2014 John Wiley & Sons, Ltd.

  17. Discursive Psychology

    NARCIS (Netherlands)

    Molder, te H.F.M.

    2016-01-01

    Discursive psychology examines how psychological issues are made relevant and put to use in everyday talk. Unlike traditional psychological perspectives, discursive psychology does not approach the question of what psychology comprises and explains from an analyst's perspective. Instead, the focus

  18. Conflicting flexibility

    NARCIS (Netherlands)

    De Jong, P.; Schaap, A.

    2011-01-01

    New buildings are designed for first users. For a sustainable approach there are many advantages in designing in flexibility and adjustability in order to enable and facilitate the other sequential users. For the first investor this flexibility is translated into improved exit values due to

  19. Measuring and Comparing Energy Flexibilities

    DEFF Research Database (Denmark)

    Valsomatzis, Emmanouil; Hose, Katja; Pedersen, Torben Bach

    2015-01-01

    induced by time and amount individually, and by their com- bination. To this end, we introduce several flexibility measures that take into account the combined effect of time and energy on flex-offer flexibility and discuss their respective pros and cons through a number of realistic examples....

  20. Increasing body image flexibility in a residential eating disorder facility: Correlates with symptom improvement.

    Science.gov (United States)

    Lee, Eric B; Ong, Clarissa W; Twohig, Michael P; Lensegrav-Benson, Tera; Quakenbush-Roberts, Benita

    2018-01-01

    The purpose of this study was to examine the effects of changes in body image psychological flexibility over the course of treatment on various outcome variables. Participants included 103 female, residential patients diagnosed with an eating disorder. Pretreatment and posttreatment data were collected that examined body image psychological flexibility, general psychological flexibility, symptom severity, and other outcome variables. Changes in body image psychological flexibility significantly predicted changes in all outcome measures except for obsessive-compulsive symptoms after controlling for body mass index, depression, and anxiety. Additionally, these results were maintained after controlling for general psychological flexibility, contributing to the incremental validity of the BI-AAQ. This study suggests that changes in body image psychological flexibility meaningfully predict changes in various treatment outcomes of interest, including eating disorder risk, quality of life, and general mental health. Findings indicate that body image psychological flexibility might be a viable target for eating disorder treatment.

  1. Workplace flexibility.

    Science.gov (United States)

    Scordato, C; Harris, J

    1990-01-01

    Whether your organization is in a growth pattern or downsizing, you are probably facing change. To gain some insight into your options, here is an in-depth look at the problems and benefits of some flexible work arrangements from a just published study by Catalyst.

  2. Flexibility conflict?

    NARCIS (Netherlands)

    Delsen, L.W.M.; Bauer, F.; Groß, H.; Sieglen, G.

    2002-01-01

    The chapter deals with the presupposed conflict of interests between employers and employees resulting from a decoupling of operating hours and working times. It starts from the notion that both long operating hours and flexibility are relative concepts. As there is some discretion, the ultimate

  3. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

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

  4. Flexible licensing

    Directory of Open Access Journals (Sweden)

    Martyn Jansen

    2012-07-01

    Full Text Available The case is presented for a more flexible approach to licensing online library resources. Today's distributed education environment creates pressure for UK higher and further education institutions (HEI/FEIs to form partnerships and to develop educational products and roll them out across the globe. Online library resources are a key component of distributed education and yet existing licensing agreements struggle to keep pace with the increasing range of users and purposes for which they are required. This article describes the process of developing a flexible approach to licensing and proposes a new model licence for online library resources which has the adaptability needed in this new global educational landscape. These ideas have been presented and discussed at various workshops across Eduserv's and JISC Collections' higher education and publisher communities, and further consultation is ongoing.

  5. Flexible Consumption

    DEFF Research Database (Denmark)

    Holm Jacobsen, Peter; Pallesen, Trine

    This report presents the first findings from our qualitative study of consumer behaviour vis-à-vis flexible consumption. The main of objective of this report is to present our first round of data from Bornholm, and to assist the design of products/services designed in WP6. In the report, we adopt...... the perspective of the consumer: what does living in a demand response setup look like to participants – and what kinds of behaviour and interest motivate – and emerge from – their participation in EcoGrid 2.0....

  6. Flexible Capitalism

    DEFF Research Database (Denmark)

    Approaching “work” as at heart a practice of exchange, this volume explores sociality in work environments marked by the kind of structural changes that have come to define contemporary “flexible” capitalism. It introduces anthropological exchange theory to a wider readership, and shows how...... the perspective offers new ways to enquire about the flexible capitalism’s social dimensions. The essays contribute to a trans-disciplinary scholarship on contemporary economic practice and change by documenting how, across diverse settings, “gift-like” socialities proliferate, and even sustain the intensified...

  7. Flexible nanovectors

    International Nuclear Information System (INIS)

    Pugno, Nicola M

    2008-01-01

    In this paper we show that the control of adhesion in highly flexible (a property that could be crucial for smart drug delivery but which is still ignored in the literature) nanovectors can help in smartly targeting and delivering the drug. The existence of and the conditions for activating and controlling a super-adhesive state are addressed. Even if such a state has never been observed in nanovectors, our calculations, as well as observations in spiders and geckos, suggest its existence and feasible control. Control of the competition between the drag and the adhesive force is exploited to improve the targeting ability and a hierarchical model is applied to describe a real vasculature. The high flexibility of the nanovector is used to smartly deliver the drug only during adhesion by nanopumping or, as a limiting case, by the new concept of 'adhesion induced nanovector implosion'; a liquid drop analogy is utilized for the calculations. Fast (pumping) and slow (diffusion) drug deliveries can thus be separately controlled by controlling the size and shape of the nanovector. Multiple stage nanovectors are also briefly discussed, mimicking aerospace vector strategies.

  8. Flexible nanovectors

    Science.gov (United States)

    Pugno, Nicola M.

    2008-11-01

    In this paper we show that the control of adhesion in highly flexible (a property that could be crucial for smart drug delivery but which is still ignored in the literature) nanovectors can help in smartly targeting and delivering the drug. The existence of and the conditions for activating and controlling a super-adhesive state are addressed. Even if such a state has never been observed in nanovectors, our calculations, as well as observations in spiders and geckos, suggest its existence and feasible control. Control of the competition between the drag and the adhesive force is exploited to improve the targeting ability and a hierarchical model is applied to describe a real vasculature. The high flexibility of the nanovector is used to smartly deliver the drug only during adhesion by nanopumping or, as a limiting case, by the new concept of 'adhesion induced nanovector implosion'; a liquid drop analogy is utilized for the calculations. Fast (pumping) and slow (diffusion) drug deliveries can thus be separately controlled by controlling the size and shape of the nanovector. Multiple stage nanovectors are also briefly discussed, mimicking aerospace vector strategies.

  9. Internet accounting

    NARCIS (Netherlands)

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

    2001-01-01

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

  10. Nuclear fuel accounting

    International Nuclear Information System (INIS)

    Aisch, D.E.

    1977-01-01

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

  11. Investigative psychology

    OpenAIRE

    Canter, David V.

    2010-01-01

    The domain of Investigative Psychology covers all aspects of psychology that are relevant to the conduct of criminal or civil investigations. Its focus is on the ways in which criminal activities may be examined and understood in order for the detection of crime to be effective and legal proceedings to be appropriate. As such Investigative Psychology is concerned with psychological input to the full range of issues that relate to the management, investigation and prosecution of crime

  12. Positive Psychology

    Science.gov (United States)

    Peterson, Christopher

    2009-01-01

    Positive psychology is a deliberate correction to the focus of psychology on problems. Positive psychology does not deny the difficulties that people may experience but does suggest that sole attention to disorder leads to an incomplete view of the human condition. Positive psychologists concern themselves with four major topics: (1) positive…

  13. Kantian Psychologism

    NARCIS (Netherlands)

    Sperber, P.|info:eu-repo/dai/nl/377312894

    2017-01-01

    For more than a hundred years now, the dominant view amongst scholars has been that Kant's philosophy has nothing to do with psychology, or, at the very least, that psychology is inessential to Kant's philosophical project. In the early reception of Kant's work, however, psychology played a central

  14. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

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

  15. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

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

  16. Accounting outsourcing

    OpenAIRE

    Linhartová, Lucie

    2012-01-01

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

  17. Psychological Inflexibility and Child Anxiety.

    Science.gov (United States)

    Simon, Ellin; Verboon, Peter

    2016-01-01

    Psychological flexibility is the main outcome of acceptance commitment therapy. Insight into the usefulness of measuring psychological flexibility is an important step to enable studies on the effectiveness of acceptance commitment therapy in middle-aged children (8-10 years). For this purpose, we examined the factor structure, the construct validity and the reliability of the Avoidance and Fusion Questionnaire for Youth. The Avoidance and Fusion Questionnaire for Youth taps psychological inflexibility (the opposite of psychological flexibility) in children and adolescents. Although the questionnaire has been extensively validated in older children, this is not the case for middle-aged children. The Avoidance and Fusion Questionnaire for Youth contains 17 items and is constituted of the subscales cognitive fusion, experiential avoidance and behavioral ineffectiveness. A shortened 8-item version also exists, the Avoidance and Fusion Questionnaire for Youth-8, which does not distinguish between these subscales. We performed a confirmatory factor analysis. Additionally, we assessed the relationship between psychological flexibility and child anxiety. Children, aged 8-10 years, were recruited via regular primary schools. Of the 459 approached children, 267 (58 %) parents signed informed consents for their children (Age: M  = 9.18; SD  = .79; Sex: n boys  = 137, 51 %). Children completed the questionnaires during regular classes. In this sample, the 17-item version of the Avoidance and Fusion Questionnaire for Youth was less appropriate for measuring psychological inflexibility than the 8-item version. Furthermore, we found a significant positive relationship between psychological inflexibility and child anxiety. We argue that acceptance commitment therapy would be an interesting candidate for intervening early on in dysfunctional child anxiety, as acceptance commitment therapy's cognitive elements require cognitive skills that children are likely to

  18. Psychological constraints on egalitarianism

    DEFF Research Database (Denmark)

    Kasperbauer, Tyler Joshua

    2015-01-01

    processes motivating people to resist various aspects of egalitarianism. I argue for two theses, one normative and one descriptive. The normative thesis holds that egalitarians must take psychological constraints into account when constructing egalitarian ideals. I draw from non-ideal theories in political...... philosophy, which aim to construct moral goals with current social and political constraints in mind, to argue that human psychology must be part of a non-ideal theory of egalitarianism. The descriptive thesis holds that the most fundamental psychological challenge to egalitarian ideals comes from what......Debates over egalitarianism for the most part are not concerned with constraints on achieving an egalitarian society, beyond discussions of the deficiencies of egalitarian theory itself. This paper looks beyond objections to egalitarianism as such and investigates the relevant psychological...

  19. Mathematical psychology.

    Science.gov (United States)

    Batchelder, William H

    2010-09-01

    Mathematical psychology is a sub-field of psychology that started in the 1950s and has continued to grow as an important contributor to formal psychological theory, especially in the cognitive areas of psychology such as learning, memory, classification, choice response time, decision making, attention, and problem solving. In addition, there are several scientific sub-areas that were originated by mathematical psychologists such as the foundations of measurement, stochastic memory models, and psychologically motivated reformulations of expected utility theory. Mathematical psychology does not include all uses of mathematics and statistics in psychology, and indeed there is a long history of such uses especially in the areas of perception and psychometrics. What is most unique about mathematical psychology is its approach to theory construction. While accepting the behaviorist dictum that the data in psychology must be observable and replicable, mathematical models are specified in terms of unobservable formal constructs that can predict detailed aspects of data across multiple experimental and natural settings. By now almost all the substantive areas of cognitive and experimental psychology have formal mathematical models and theories, and many of these are due to researchers that identify with mathematical psychology. Copyright © 2010 John Wiley & Sons, Ltd. For further resources related to this article, please visit the WIREs website. Copyright © 2010 John Wiley & Sons, Ltd.

  20. Socioecological psychology.

    Science.gov (United States)

    Oishi, Shigehiro

    2014-01-01

    Socioecological psychology investigates humans' cognitive, emotional, and behavioral adaption to physical, interpersonal, economic, and political environments. This article summarizes three types of socioecological psychology research: (a) association studies that link an aspect of social ecology (e.g., population density) with psychology (e.g., prosocial behavior), (b) process studies that clarify why there is an association between social ecology and psychology (e.g., residential mobility → anxiety → familiarity seeking), and (c) niche construction studies that illuminate how psychological states give rise to the creation and maintenance of a social ecology (e.g., familiarity seeking → dominance of national chain stores). Socioecological psychology attempts to bring the objectivist perspective to psychological science, investigating how objective social and physical environments, not just perception and construal of the environments, affect one's thinking, feeling, and behaviors, as well as how people's thinking, feeling, and behaviors give rise to social and built environments.

  1. Interdisciplinarity and Undergraduate Psychology Education

    Science.gov (United States)

    Goodwin-Smith, Ian; Pearson, Elissa; Ranzijn, Rob; Campbell, Alan; Lushington, Kurt

    2013-01-01

    This work identifies the human service sector as an important and growing destination for psychology graduates. It further identifies a number of key themes which flow from that observation and which are important to configuring psychology education in a way which takes account of emerging trends. The major theme identified in the research is the…

  2. Psychology's dilemma: An institutional neurosis?

    NARCIS (Netherlands)

    Katzko, M.W.

    2004-01-01

    The term psychology refers both to an institutional discipline and to a subject matter. Henriques, in his article "Psychology Defined" (this issue) , emphasizes the second reference, and its focus can be sharpened by taking into account the first reference. On the one hand, epistemic progress in

  3. How Old Is Scientific Psychology?

    Science.gov (United States)

    Harding, John S.

    Scientific psychology did not begin with Fechner and Wundt in the 19th century; its roots actually stretch back to 18th century Germany. The only detailed account of this period was published by Max Dessoir more than 80 years ago. Dessoir identified some of the crucial figures in early psychology, including Wolff, Bonnet, Kruger, Hissman, and…

  4. Developmental constraints on behavioural flexibility.

    Science.gov (United States)

    Holekamp, Kay E; Swanson, Eli M; Van Meter, Page E

    2013-05-19

    We suggest that variation in mammalian behavioural flexibility not accounted for by current socioecological models may be explained in part by developmental constraints. From our own work, we provide examples of constraints affecting variation in behavioural flexibility, not only among individuals, but also among species and higher taxonomic units. We first implicate organizational maternal effects of androgens in shaping individual differences in aggressive behaviour emitted by female spotted hyaenas throughout the lifespan. We then compare carnivores and primates with respect to their locomotor and craniofacial adaptations. We inquire whether antagonistic selection pressures on the skull might impose differential functional constraints on evolvability of skulls and brains in these two orders, thus ultimately affecting behavioural flexibility in each group. We suggest that, even when carnivores and primates would theoretically benefit from the same adaptations with respect to behavioural flexibility, carnivores may nevertheless exhibit less behavioural flexibility than primates because of constraints imposed by past adaptations in the morphology of the limbs and skull. Phylogenetic analysis consistent with this idea suggests greater evolutionary lability in relative brain size within families of primates than carnivores. Thus, consideration of developmental constraints may help elucidate variation in mammalian behavioural flexibility.

  5. Effects of Changing the Pedagogical Concept of a Part-time BSc in Accounting from Traditional Lectures into an IT-supported Asyncronous and Flexible Learning Concept - Part 1

    DEFF Research Database (Denmark)

    Rasmussen, Tage; Holm, Claus; Dalgas, Annemarie

    2000-01-01

    This paper reports on the results of a change of the pedagogical concept in the second part of a four-year BSc program in Accounting. The program started September 1 1999 when 82 students were enrolled. The change involves a move from traditional lectures to a concept partly based on asynchronous...

  6. Flexible Electronics Research Facility

    Data.gov (United States)

    Federal Laboratory Consortium — The Flexible Electronics Research Facility designs, synthesizes, tests, and fabricates materials and devices compatible with flexible substrates for Army information...

  7. [Political psychology].

    Science.gov (United States)

    Resch, Mária; Bella, Tamás

    2013-04-21

    In Hungary one can mostly find references to the psychological processes of politics in the writings of publicists, public opinion pollsters, philosophers, social psychologists, and political analysts. It would be still important if not only legal scientists focusing on political institutions or sociologist-politologists concentrating on social structures could analyse the psychological aspects of political processes; but one could also do so through the application of the methods of political psychology. The authors review the history of political psychology, its position vis-à-vis other fields of science and the essential interfaces through which this field of science, which is still to be discovered in Hungary, connects to other social sciences. As far as its methodology comprising psycho-biographical analyses, questionnaire-based queries, cognitive mapping of interviews and statements are concerned, it is identical with the psychiatric tools of medical sciences. In the next part of this paper, the focus is shifted to the essence and contents of political psychology. Group dynamics properties, voters' attitudes, leaders' personalities and the behavioural patterns demonstrated by them in different political situations, authoritativeness, games, and charisma are all essential components of political psychology, which mostly analyses psychological-psychiatric processes and also involves medical sciences by relying on cognitive and behavioural sciences. This paper describes political psychology, which is basically part of social sciences, still, being an interdisciplinary science, has several ties to medical sciences through psychological and psychiatric aspects.

  8. Mathematical model of secondary rotor of centrifuge based on magnetic or electromagnetic overhead and bottom viscous damper taking into account flexibility and viscosity of rotor, and program of calculating dynamics of rotor in centrifuge

    International Nuclear Information System (INIS)

    Andronov, I.N.

    1999-01-01

    The attempts to development of the rotor-dampers universal model with ability of fast correction of the parameters of mock-up rotor and dampers, their construction were made. The model that takes into account viscous characteristics of the material of the centrifuge rotor and allows research numerically into the rotor behaviour during over-speeding is suggested. The examples of calculations as show good effect of electromagnetic damping on the dynamics of the centrifuge rotor are given [ru

  9. Psychological behaviorism and behaviorizing psychology

    Science.gov (United States)

    Staats, Arthur W.

    1994-01-01

    Paradigmatic or psychological behaviorism (PB), in a four-decade history of development, has been shaped by its goal, the establishment of a behaviorism that can also serve as the approach in psychology (Watson's original goal). In the process, PB has become a new generation of behaviorism with abundant heuristic avenues for development in theory, philosophy, methodology, and research. Psychology has resources, purview and problem areas, and nascent developments of many kinds, gathered in chaotic diversity, needing unification (and other things) that cognitivism cannot provide. Behaviorism can, within PB's multilevel framework for connecting and advancing both psychology and behaviorism. PMID:22478175

  10. Discursive Psychology

    NARCIS (Netherlands)

    Molder, te H.

    2015-01-01

    Discursive psychology was established in the United Kingdom by the end of the 1980s, mainly in response to the dominant cognitivist approach in social psychology. While it borrowed notions from poststructuralism and sociology of science, it is most akin to conversation analysis. Discursive

  11. Psychological experiment

    NARCIS (Netherlands)

    Boven, Martijn; Emmanuel, Steven M.; McDonald, William; Stewart, Jon

    2015-01-01

    For Kierkegaard the ‘psychological experiment’ is a literary strategy. It enables him to dramatize an existential conflict in an experimental mode. Kierkegaard’s aim is to study the source of movement that animates the existing individual (this is the psychological part). However, he is not

  12. Tritium accountancy

    International Nuclear Information System (INIS)

    Avenhaus, R.; Spannagel, G.

    1995-01-01

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

  13. Accounting assessment

    Directory of Open Access Journals (Sweden)

    Kafka S.М.

    2017-03-01

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

  14. Balance and flexibility.

    Science.gov (United States)

    2003-12-01

    The 'work-life balance' and flexible working are currently key buzz terms in the NHS. Those looking for more information on these topics should visit Flexibility at www.flexibility.co.uk for a host of resources designed to support new ways of working, including information on flexible workers and flexible rostering, the legal balancing act for work-life balance and home working.

  15. Embodiment in social psychology.

    Science.gov (United States)

    Meier, Brian P; Schnall, Simone; Schwarz, Norbert; Bargh, John A

    2012-10-01

    Psychologists are increasingly interested in embodiment based on the assumption that thoughts, feelings, and behaviors are grounded in bodily interaction with the environment. We examine how embodiment is used in social psychology, and we explore the ways in which embodied approaches enrich traditional theories. Although research in this area is burgeoning, much of it has been more descriptive than explanatory. We provide a critical discussion of the trajectory of embodiment research in social psychology. We contend that future researchers should engage in a phenomenon-based approach, highlight the theoretical boundary conditions and mediators involved, explore novel action-relevant outcome measures, and address the role of individual differences broadly defined. Such research will likely provide a more explanatory account of the role of embodiment in general terms as well as how it expands the knowledge base in social psychology. Copyright © 2012 Cognitive Science Society, Inc.

  16. The influence of time units on the flexibility of the spatial numerical association of response codes effect.

    Science.gov (United States)

    Zhao, Tingting; He, Xianyou; Zhao, Xueru; Huang, Jianrui; Zhang, Wei; Wu, Shuang; Chen, Qi

    2018-05-01

    The Spatial Numerical/Temporal Association of Response Codes (SNARC/STEARC) effects are considered evidence of the association between number or time and space, respectively. As the SNARC effect was proposed by Dehaene, Bossini, and Giraux in 1993, several studies have suggested that different tasks and cultural factors can affect the flexibility of the SNARC effect. This study explored the influence of time units on the flexibility of the SNARC effect via materials with Arabic numbers, which were suffixed with time units and subjected to magnitude comparison tasks. Experiment 1 replicated the SNARC effect for numbers and the STEARC effect for time units. Experiment 2 explored the flexibility of the SNARC effect when numbers were attached to time units, which either conflicted with the numerical magnitude or in which the time units were the same or different. Experiment 3 explored whether the SNARC effect of numbers was stable when numbers were near the transition of two adjacent time units. The results indicate that the SNARC effect was flexible when the numbers were suffixed with time units: Time units influenced the direction of the SNARC effect in a way which could not be accounted for by the mathematical differences between the time units and numbers. This suggests that the SNARC effect is not obligatory and can be easily adapted or inhibited based on the current context. © 2017 The Authors. British Journal of Psychology published by John Wiley & Sons Ltd on behalf of British Psychological Society.

  17. Psychological Treatment

    Science.gov (United States)

    ... cognitive-behavioral therapy ), relaxation therapy , hypnotherapy , and biofeedback therapy . Psychological treatments can also be combined. Review of well- ... Antidepressant Medications Newer IBS Medications Probiotics and Antibiotics ... Cognitive Behavioral Therapy Relaxation Techniques for IBS Take Part in Online ...

  18. [Psychological harassment].

    Science.gov (United States)

    Puech, Paloma; Pitcho, Benjamin

    2013-04-01

    Two types of harassment are distinguished: sexual and psychological. In the private sector, according to French labour laws and the penal code, psychological harassment is actionable. It is up to the employer to prove the absence of harassment. The sanctions incurred can be up to 5 years imprisonment and a 150,000 euro fine and various measures of compensation for damages can be envisaged.

  19. Whither Psychology.

    Science.gov (United States)

    Halpern, Diane F

    2017-07-01

    Contemporary psychology is experiencing tremendous growth in neuroscience, and there is every indication that it will continue to gain in popularity notwithstanding the scarcity of academic positions for newly minted Ph.Ds. Despite the general perception that brain correlates "explain" or "cause" the mind and behavior, these correlates have not yet proven useful in understanding psychological processes, although they offer the possibility of early identification of some disorders. Other recent developments in psychology include increased emphasis on applications and more global representation among researchers and participants. In thinking about the way we want psychology to evolve, psychologists need to pay more than lip service to the idea that complex questions in psychology require multiple levels of analysis with contributions from biological (brain, hormones, and genetics), individual differences and social and cultural perspectives. Early career psychologists who can attain a breadth of knowledge will be well-positioned for a team approach to psychological inquiry. Finally, I offer the belief that an emphasis on enhancing critical thinking skills at all levels of education offers the best hope for the future.

  20. Dynamic Model of a Rotating Flexible Arm-Flexible Root Mechanism Driven by a Shaft Flexible in Torsion

    Directory of Open Access Journals (Sweden)

    S.Z. Ismail

    2006-01-01

    Full Text Available This paper presents a dynamic model of a rotating flexible beam carrying a payload at its tip. The model accounts for the driving shaft and the arm root flexibilities. The finite element method and the Lagrangian dynamics are used in deriving the equations of motion with the small deformation theory assumptions and the Euler-Bernoulli beam theory. The obtained model is a nonlinear-coupled system of differential equations. The model is simulated for different combinations of shaft and root flexibilities and arm properties. The simulation results showed that the root flexibility is an important factor that should be considered in association with the arm and shaft flexibilities, as its dynamics influence the motor motion. Moreover, the effect of system non-linearity on the dynamic behavior is investigated by simulating the equivalent linearized system and it was found to be an important factor that should be considered, particularly when designing a control strategy for practical implementation.

  1. EQUALIZATION OF RESULTS ACCOUNTING POLICIES

    Directory of Open Access Journals (Sweden)

    Florentina MOISESCU

    2014-06-01

    Full Text Available The purpose of this paper is to demonstrate the effect that different accounting policies have on the outcome of an enterprise, this effect being represented either earnings growth or diminishing it. Deprecation policy, the policy related to inventory, policy provisions and related policy borrowing costs are some of the many other possibilities which affect the content of financial statements. Because national and international accounting standards give businesses the flexibility to choose between different policies, managers take advantage of existing loopholes and draw on creative accounting , so that it answers to the needs of the management team.

  2. Men and Women: Equal in Accounting?

    Science.gov (United States)

    Park, L. Jane; And Others

    1994-01-01

    Data from 131 male and 177 female accounting students were derived from test scores, student estimation of performance, California Psychological Inventory, and State-Trait Anxiety Inventory. No significant differences between the sexes appeared in test performance or grade point average. Psychological tests showed male self-perceptions to be…

  3. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

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

  4. Payroll accounting

    OpenAIRE

    Hodžová, Markéta

    2009-01-01

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

  5. Modelling in Accounting. Theoretical and Practical Dimensions

    OpenAIRE

    Teresa Szot -Gabryś

    2010-01-01

    Accounting in the theoretical approach is a scientific discipline based on specific paradigms. In the practical aspect, accounting manifests itself through the introduction of a system for measurement of economic quantities which operates in a particular business entity. A characteristic of accounting is its flexibility and ability of adaptation to information needs of information recipients. One of the main currents in the development of accounting theory and practice is to cover by economic...

  6. Flexible magnetoimpedance sensor

    KAUST Repository

    Li, Bodong; Kavaldzhiev, Mincho; Kosel, Jü rgen

    2015-01-01

    Flexible magnetoimpedance (MI) sensors fabricated using a NiFe/Cu/NiFe tri-layer on Kapton substrate have been studied. A customized flexible microstrip transmission line was employed to investigate the MI sensors's magnetic field and frequency

  7. Psychological examinations of radiological personnel

    International Nuclear Information System (INIS)

    Litver, B.Ya.; Ivanov, E.V.

    1978-01-01

    It is pointed out that a comprehensjve hygienic evaluation of the impact of ionizing radiations on man needs to take into account not only the biologic effects of these radiations, but also their psychologic and emotional effects, which may aggravate or lessen the disturbances caused by radiation. Several methods of psychologic examination of persons handling ionizing radiation sources are proposed, and the desirability of applying these methods in the dispensary system is indicated

  8. Flexible Carpooling: Exploratory Study

    OpenAIRE

    Dorinson, Diana; Gay, Deanna; Minett, Paul; Shaheen, Susan

    2009-01-01

    Energy consumption could be reduced if more people shared rides rather than driving alone yet carpooling represents a small proportion of all potential carpoolers. Prior research has found that many who might carpool were concerned about reduced flexibility with carpooling. If flexibility is one of the barriers how could carpooling be organized to be more flexible? In Northern Virginia a flexible system has evolved where there are 3,500 single-use carpools per day. In another example there ...

  9. Using thematic analysis in psychology

    OpenAIRE

    Braun, V.; Clarke, V.

    2006-01-01

    Thematic analysis is a poorly demarcated, rarely-acknowledged, yet widely-used qualitative analytic method within psychology. In this paper, we argue that it offers an accessible and theoretically-flexible approach to analysing qualitative data. We outline what thematic analysis is, locating it in relation to other qualitative analytic methods that search for themes or patterns, and in relation to different epistemological and ontological positions. We then provide clear guidelines to those w...

  10. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

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

  11. Energy accountancy

    International Nuclear Information System (INIS)

    Boer, G.A. de.

    1981-01-01

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

  12. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    When design research builds on design practice, it may contribute to both theory and practice of design in ways richer than research that treats design as a topic. Such research, however, faces several tensions that it has to negotiate successfully in order not to lose its character as research....... This paper looks at constructive design research which takes the entanglement of theory and practice as its hallmark, and uses it as a test case in exploring how design researchers can work with theory, methodology, and practice without losing their identity as design researchers. The crux of practice based...... design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  13. Psychological IVF

    DEFF Research Database (Denmark)

    Adrian, Stine Willum

    2015-01-01

    ’. This theoretical work has three aims. First, it seeks to illustrate how the story of psychological IVF offers a rich range of materializations of emotions. Secondly, this work proposes a feminist materialist conceptualization of emotions that is both non-representational and posthuman. This conceptualization draws...

  14. Space psychology

    Science.gov (United States)

    Parin, V. V.; Gorbov, F. D.; Kosmolinskiy, F. P.

    1974-01-01

    Psychological selection of astronauts considers mental responses and adaptation to the following space flight stress factors: (1) confinement in a small space; (2) changes in three dimensional orientation; (3) effects of altered gravity and weightlessness; (4) decrease in afferent nerve pulses; (5) a sensation of novelty and danger; and (6) a sense of separation from earth.

  15. Office flexible cystoscopy.

    Science.gov (United States)

    Kavoussi, L R; Clayman, R V

    1988-11-01

    Since the development of the first purpose-built flexible cystoscope in 1984, flexible cystoscopy has become an accepted diagnostic and therapeutic modality. Indeed, it is estimated that more than 10 per cent of practicing urologists are already familiar with this technology. The flexible cystoscope has markedly extended the urologist's ability to examine the bladder, and it has become a valuable adjunct to the rigid cystoscope. Although the operation of this instrument is vastly different from that of its rigid counterpart, with practice, the technique can be learned. After experience is obtained with diagnostic flexible cystoscopy, the urologist will likely prefer this new instrument for bladder inspection, as it provides for a more thorough yet less morbid and less expensive examination. In the future, the development of improved and smaller instrumentation will further extend the therapeutic indications for flexible cystoscopy. Indeed, advances in laser technology are already providing the urologist with 300- to 600-micron (0.9 to 1.8F) flexible probes capable of incision (KTP laser), fulguration (Nd:YAG laser), and stone disintegration (tunable dye laser). Lastly, the skills obtained in using the flexible cystoscope are all readily applicable to the development of dexterity with the already available flexible nephroscope and the more recently developed flexible ureteroscope.

  16. Accountability in power industry training

    International Nuclear Information System (INIS)

    Evans, R.C.

    1982-01-01

    Accountability in power industry training translates to the moving away from purely subjective mode in development and evaluation to a more performance-based objective orientation. The performance-based approach increases the visibility of training through the specification and publication of training goals, procedures, and outcomes. The major thrust of accountability is in actually being able to see and therefore judge how well training dollars are being spent. This change in focus which addresses the functional concerns of the industry, what training is needed, its cost, how well it works, has brought about important innovations to industry training. The innovations have taken the form of a systematic design of training which employs concepts and approaches from educational psychology, industrial psychology, and human engineering

  17. Toward a cogenetic cultural psychology

    DEFF Research Database (Denmark)

    Tateo, Luca

    2016-01-01

    The dialogue between cultural psychology and phenomenological and semiotic philosophy seems to be extremely promising. I have tried to present some relevant aspects of this dialogue and to use them as cornerstones to elaborate a metatheoretical and epistemological discourse about the way of build......The dialogue between cultural psychology and phenomenological and semiotic philosophy seems to be extremely promising. I have tried to present some relevant aspects of this dialogue and to use them as cornerstones to elaborate a metatheoretical and epistemological discourse about the way...... to account for developmental processes must emerge from a triadic system, rather than following the procedures of a binary logic, in order to have any correspondence between concept building and phenomenological world in psychology. Then, I sketch an epistemological approach called method of complementary...... negation that could help cultural psychology to build more developmental abstract models of very concrete human phenomena....

  18. Between history and cultural psychology

    DEFF Research Database (Denmark)

    Brescó, Ignacio

    2016-01-01

    Innis’ and Brinkmann’s papers (this issue) tackle two key aspects in cultural psychology: the mediating role played by the different systems of meanings throughout history in making sense of the world, and the normative role of those systems, including psychology itself. This paper offers...... a reflection on these two issues. It begins by highlighting the contribution of psychology and history, as emerging disciplines in the 19th Century, to the creation of a normative framework for the subject of modernity according to the needs of modern nation states. It also alludes to both disciplines’ common...... accounts. Drawing on this assumption, it is discussed how past events are constructed, thus bringing mediation and meaning-making to the fore. Special attention is paid to narratives as symbolic meaning-making tools. We will conclude by discussing usage of the past and the role that cultural psychology can...

  19. Adlerian psychology as an intuitive operant system.

    Science.gov (United States)

    Pratt, A B

    1985-01-01

    Traditional accounts of the Individual Psychology of Alfred Adler tend to sentimentalize his system and obscure its functional flavor. Six basic Adlerian positions on human behavior, including Rudolf Dreikurs' "four goals of misbehavior," are interpreted as a primitive statement of operant principles. Applied techniques long used by Individual Psychology practitioners strongly resemble interventions that applied behavior analysts have developed by more systematic means.

  20. Consumer Psychology: Not necessarily a manipulative science

    DEFF Research Database (Denmark)

    Ølander, Folke

    1990-01-01

    Although definitions and discussion of disciplinary borderlines are tedious and often not that useful, it has to be mentioned that in this paper, a distinction is made between consumer psychology and economic psychology, with the former regarded as a subfield of the latter. Traditionally, economic...... psychology has indeed to a large extent been identified with consumer behavior research (for an account of the historical development of economic psychology, see Wärneryd, 1988). But what most writers seem to agree about today is to regard not only consumer behavior proper, but also the way individuals...... of worker/producer as in the role of consumer. Thus, although such phenomena are undoubtedly relevant topics of economic psychology, it seems appropriate to restict the term consumer psychology, as a subfield of economic psychology, to studies of the determinants and impacts of (a) saving/spending patterns...

  1. Consumer Psychology: Not necessarily a manipulative science

    DEFF Research Database (Denmark)

    Ølander, Folke

    1990-01-01

    psychology has indeed to a large extent been identified with consumer behavior research (for an account of the historical development of economic psychology, see Wärneryd, 1988). But what most writers seem to agree about today is to regard not only consumer behavior proper, but also the way individuals......Although definitions and discussion of disciplinary borderlines are tedious and often not that useful, it has to be mentioned that in this paper, a distinction is made between consumer psychology and economic psychology, with the former regarded as a subfield of the latter. Traditionally, economic...... of worker/producer as in the role of consumer. Thus, although such phenomena are undoubtedly relevant topics of economic psychology, it seems appropriate to restict the term consumer psychology, as a subfield of economic psychology, to studies of the determinants and impacts of (a) saving/spending patterns...

  2. School Psychology in the Federal Republic of Germany.

    Science.gov (United States)

    Mietzel, Gerd; And Others

    1987-01-01

    Reviews origins and evaluation of the present status of school psychology in the Federal Republic of Germany, emphasizing strict separation of school tracks. Notes that system has been evolving into more flexible organizational structure in recent years. Discusses roles and functions of school psychology, administration, training, relationships…

  3. ICT in Psychology Teaching: Formative Evaluations

    Science.gov (United States)

    Chen, Weiqin; Reber, Rolf; Stokke-Olsen, Anne Margrethe; Gudem, Birgitte

    2008-01-01

    This article presents design, development, and evaluation of POSbase in Psychology teaching. POSbase is a highly flexible system that encourages constructive and self-regulated learning. It also allows researchers and instructors to share their teaching materials and experience. POSbase was introduced to undergraduate and to masters students in…

  4. Flexibility in fuel manufacturing

    International Nuclear Information System (INIS)

    Reparaz, A.; Stavig, W.E.; McLees, R.B.

    1987-01-01

    From its inception Exxon Nuclear has produced both BWR and PWR fuels. This is reflected in a product line that, to date, includes over 20 fuel designs. These range from 6x6 design at one end of the spectrum to the recently introduced 17x17 design. The benefits offered include close tailoring of the fuel design to match the customer's requirements, and the ability to rapidly introduce product changes, such as the axial blanket design, with a minimal impact on manufacturing. This flexibility places a number of demands on the manufacturing organization. Close interfaces must be established, and maintained, between the marketing, product design, manufacturing, purchasing and quality organizations, and the information flows must be immediate and accurate. Production schedules must be well planned and must be maintained or revised to reflect changing circumstances. Finally, the manufacturing facilities must be designed to allow rapid switchover between product designs with minor tooling changes and/or rerouting of product flows to alternate work stations. Among the tools used to manage the flow of information and to maintain the tight integration necessary between the various manufacturing, engineering and quality organizations is a commercially available, computerized planning and tracking system, AMAPS. A real-time production data collection system has been designed which gathers data from each production work station for use by the shop floor control module of AMAPS. Accuracy of input to the system is improved through extensive use of bar codes to gather information on the product as it moves through and between work stations. This computerized preparation of material tracing has an impact on direct manufacturing records, quality control records, nuclear material records and accounting and inventory records. This is of benefit to both Exxon Nuclear and its customers

  5. Organizational flexibility estimation

    OpenAIRE

    Komarynets, Sofia

    2013-01-01

    By the help of parametric estimation the evaluation scale of organizational flexibility and its parameters was formed. Definite degrees of organizational flexibility and its parameters for the Lviv region enterprises were determined. Grouping of the enterprises under the existing scale was carried out. Special recommendations to correct the enterprises behaviour were given.

  6. Reversibly Bistable Flexible Electronics

    KAUST Repository

    Alfaraj, Nasir

    2015-05-01

    Introducing the notion of transformational silicon electronics has paved the way for integrating various applications with silicon-based, modern, high-performance electronic circuits that are mechanically flexible and optically semitransparent. While maintaining large-scale production and prototyping rapidity, this flexible and translucent scheme demonstrates the potential to transform conventionally stiff electronic devices into thin and foldable ones without compromising long-term performance and reliability. In this work, we report on the fabrication and characterization of reversibly bistable flexible electronic switches that utilize flexible n-channel metal-oxide-semiconductor field-effect transistors. The transistors are fabricated initially on rigid (100) silicon substrates before they are peeled off. They can be used to control flexible batches of light-emitting diodes, demonstrating both the relative ease of scaling at minimum cost and maximum reliability and the feasibility of integration. The peeled-off silicon fabric is about 25 µm thick. The fabricated devices are transferred to a reversibly bistable flexible platform through which, for example, a flexible smartphone can be wrapped around a user’s wrist and can also be set back to its original mechanical position. Buckling and cyclic bending of such host platforms brings a completely new dimension to the development of flexible electronics, especially rollable displays.

  7. Flexible magnetoimpidence sensor

    KAUST Repository

    Kavaldzhiev, Mincho

    2015-05-01

    Recently, flexible electronic devices have attracted increasing interest, due to the opportunities they promise for new applications such as wearable devices, where the components are required to flex during normal use[1]. In this light, different magnetic sensors, like microcoil, spin valve, giant magnetoresistance (GMR), magnetoimpedance (MI), have been studied previously on flexible substrates.

  8. Flexibility within Fidelity

    Science.gov (United States)

    Kendall, Philip C.; Gosch, Elizabeth; Furr, Jami M.; Sood, Erica

    2008-01-01

    The authors address concerns regarding manual-based treatments, highlighting the role of flexibility and creativity. A cognitive-behavioral therapy for youth anxiety called the Coping Cat program demonstrates the flexible application of manuals and emphasizes the importance of a child-centered, personalized approach that involves the child in the…

  9. Flexible position probe assembly

    International Nuclear Information System (INIS)

    Schmitz, J.J.

    1977-01-01

    The combination of a plurality of tubular transducer sections and a flexible supporting member extending through the tubular transducer sections forms a flexible elongated probe of a design suitable for monitoring the level of an element, such as a nuclear magnetically permeable control rod or liquid. 3 claims, 23 figures

  10. Flexible Carbon Aerogels

    Directory of Open Access Journals (Sweden)

    Marina Schwan

    2016-09-01

    Full Text Available Carbon aerogels are highly porous materials with a large inner surface area. Due to their high electrical conductivity they are excellent electrode materials in supercapacitors. Their brittleness, however, imposes certain limitations in terms of applicability. In that context, novel carbon aerogels with varying degree of flexibility have been developed. These highly porous, light aerogels are characterized by a high surface area and possess pore structures in the micrometer range, allowing for a reversible deformation of the aerogel network. A high ratio of pore size to particle size was found to be crucial for high flexibility. For dynamic microstructural analysis, compression tests were performed in-situ within a scanning electron microscope allowing us to directly visualize the microstructural flexibility of an aerogel. The flexible carbon aerogels were found to withstand between 15% and 30% of uniaxial compression in a reversible fashion. These findings might stimulate further research and new application fields directed towards flexible supercapacitors and batteries.

  11. Global Sourcing Flexibility

    DEFF Research Database (Denmark)

    Ørberg Jensen, Peter D.; Petersen, Bent

    2013-01-01

    the higher costs (but decreased risk for value chain disruption) embedded in a more flexible global sourcing model that allows the firm to replicate and/or relocate activities across multiple locations. We develop a model and propositions on facilitating and constraining conditions of global sourcing...... sourcing flexibility. Here we draw on prior research in the fields of organizational flexibility, international business and global sourcing as well as case examples and secondary studies. In the second part of the paper, we discuss the implications of global sourcing flexibility for firm strategy...... and operations against the backdrop of the theory-based definition of the construct. We discuss in particular the importance of global sourcing flexibility for operational performance stability, and the trade-off between specialization benefits, emerging from location and service provider specialization, versus...

  12. Psychology Faculty Perceptions of Abnormal Psychology Textbooks

    Science.gov (United States)

    Rapport, Zachary

    2011-01-01

    The problem. The purpose of the current study was to investigate the perceptions and opinions of psychology professors regarding the accuracy and inclusiveness of abnormal psychology textbooks. It sought answers from psychology professors to the following questions: (1) What are the expectations of the psychology faculty at a private university of…

  13. Psychology of religion: perspectives from cultural psychology

    NARCIS (Netherlands)

    Belzen, J.A.

    2010-01-01

    After a brief introduction, this paper tries to establish what type of psychology the psychology of religion is. Having introduced cultural psychology in general, some theories applicable in research on religion are presented, and some examples of cultural psychological research of religious

  14. Deconstructing national leadership: politicians' accounts of electoral success and failure in the Irish Lisbon Treaty referenda.

    Science.gov (United States)

    Burns, Michele; Stevenson, Clifford

    2013-03-01

    The Self Categorization approach to national leadership proposes that leaders rhetorically construct national identity as essentialized and inevitable in order to consensualize and mobilize the population. In contrast, discursive studies have demonstrated how national politicians flexibly construct the nation to manage their own accountability in local interactions, though this in turn has neglected broader leadership processes. The present paper brings both approaches together to examine how and when national politicians construct versions of national identity in order to account for their failure as well as success in mobilizing the electorate. Eight semi-structured conversational style interviews were conducted with a strategic sample of eight leading Irish politicians on the subject of the 2008/2009 Irish Lisbon Treaty referenda. Using a Critical Discourse Psychology approach, the hegemonic repertoire of the 'settled will' of the informed and consensualized Irish nation was identified across all interviews. Politicians either endorsed the 'settled will' repertoire as evidence of their successful leadership, or rejected the repertoire by denying the rationality or unity of the populace to account for their failure. Our results suggest national identity is only constructed as essentialized and inevitable to the extent that it serves a strategic political purpose. © 2011 The British Psychological Society.

  15. Modelling in Accounting. Theoretical and Practical Dimensions

    Directory of Open Access Journals (Sweden)

    Teresa Szot-Gabryś

    2010-10-01

    Full Text Available Accounting in the theoretical approach is a scientific discipline based on specific paradigms. In the practical aspect, accounting manifests itself through the introduction of a system for measurement of economic quantities which operates in a particular business entity. A characteristic of accounting is its flexibility and ability of adaptation to information needs of information recipients. One of the main currents in the development of accounting theory and practice is to cover by economic measurements areas which have not been hitherto covered by any accounting system (it applies, for example, to small businesses, agricultural farms, human capital, which requires the development of an appropriate theoretical and practical model. The article illustrates the issue of modelling in accounting based on the example of an accounting model developed for small businesses, i.e. economic entities which are not obliged by law to keep accounting records.

  16. Research into Flexibility Services. Final Report

    International Nuclear Information System (INIS)

    2005-03-01

    The Dutch Office for Energy Regulation (DTe) is currently investigating the Dutch gas flexibility market. DTe is concerned that Gasunie is dominant in the market. In order to take a view of Gasunie's market position, DTe needs to first define the market for gas flexibility services and then explore whether Gasunie is dominant in the market (or markets). DTe has commissioned Frontier to undertake the respective formal analysis. This report summarises the findings by Frontier. On the basis of this report and a formal consultation process, We follow a three-step approach to the study: (1) We first define the relevant markets for gas flexibility (Section 3); (2) We then analyse the structure of the markets for flexibility that we have defined (Section 4); (3) Finally, we assess whether Gasunie is dominant in the relevant markets, taking account of market shares and other competitive effects (Section 5). This document is the Final Report, which contains our views as to the market definition for gas flexibility and the position of Gasunie in the market. The remainder of this document is set out as follows: Section 2 provides an overview of aspects of the Dutch gas industry relevant to this study; Section 3 sets out our approach to defining the market and de-Mops our conclusions on the markets for gas flexibility; Section 4 provides our view as to the structure of the relevant flexibility markets as defined in Section 3; Section 5 reports our assessment as to whether Gasunie is dominant in the relevant markets, taking account of market shares and other competitive effects; Section 6 sets out our conclusions about the competitive assessment. We include three annexes that set out details related to the market definition and analysis of dominance

  17. Psychological barriers

    DEFF Research Database (Denmark)

    Skinner, T. C.

    2004-01-01

    Type 2 diabetes treatment outcomes ultimately depend on patients and their ability to make long-term behavioural changes that support good self-care and metabolic control. Patients' perceptions about diabetes and diabetes-related complications can have a strong influence on their emotional well...... of lifestyle changes and pharmacological therapy in preventing future complications. Negative emotions and preconceptions about treatment can also discourage adherence to treatment plans. 'Psychological Insulin resistance' caused by fear and concerns about insulin and daily insulin injections can discourage...... many patients from starting insulin therapy, even if oral agents have failed. Depression, stress and anxiety represent further obstacles to optimum self-care and the attainment of glucose goals. Healthcare professionals should endeavour to understand and accommodate these issues when setting personal...

  18. Psychological aspects of cosmetic rhinoplasty.

    Science.gov (United States)

    Marcus, P

    1984-07-01

    This paper summarises some of the major findings of a doctoral research entitled "Psychological Aspects of Cosmetic Rhinoplasty" carried out when the author was working in the United Kingdom on a thesis that was accepted for the degree of PhD by the University of London. From the point of view of the clinical psychologist there can be no doubt that cosmetic rhinoplasty does have largely beneficial short- and long-term psychological and behavioural effects on patients who request the operation and several observations and experiments are described to account for the efficacy and therapeutic value of this operation.

  19. Functional flexibility in wild bonobo vocal behaviour

    Directory of Open Access Journals (Sweden)

    Zanna Clay

    2015-08-01

    Full Text Available A shared principle in the evolution of language and the development of speech is the emergence of functional flexibility, the capacity of vocal signals to express a range of emotional states independently of context and biological function. Functional flexibility has recently been demonstrated in the vocalisations of pre-linguistic human infants, which has been contrasted to the functionally fixed vocal behaviour of non-human primates. Here, we revisited the presumed chasm in functional flexibility between human and non-human primate vocal behaviour, with a study on our closest living primate relatives, the bonobo (Pan paniscus. We found that wild bonobos use a specific call type (the “peep” across a range of contexts that cover the full valence range (positive-neutral-negative in much of their daily activities, including feeding, travel, rest, aggression, alarm, nesting and grooming. Peeps were produced in functionally flexible ways in some contexts, but not others. Crucially, calls did not vary acoustically between neutral and positive contexts, suggesting that recipients take pragmatic information into account to make inferences about call meaning. In comparison, peeps during negative contexts were acoustically distinct. Our data suggest that the capacity for functional flexibility has evolutionary roots that predate the evolution of human speech. We interpret this evidence as an example of an evolutionary early transition away from fixed vocal signalling towards functional flexibility.

  20. Flexible Word Classes

    DEFF Research Database (Denmark)

    • First major publication on the phenomenon • Offers cross-linguistic, descriptive, and diverse theoretical approaches • Includes analysis of data from different language families and from lesser studied languages This book is the first major cross-linguistic study of 'flexible words', i.e. words...... that cannot be classified in terms of the traditional lexical categories Verb, Noun, Adjective or Adverb. Flexible words can - without special morphosyntactic marking - serve in functions for which other languages must employ members of two or more of the four traditional, 'specialised' word classes. Thus......, flexible words are underspecified for communicative functions like 'predicating' (verbal function), 'referring' (nominal function) or 'modifying' (a function typically associated with adjectives and e.g. manner adverbs). Even though linguists have been aware of flexible world classes for more than...

  1. Reversibly Bistable Flexible Electronics

    KAUST Repository

    Alfaraj, Nasir

    2015-01-01

    Introducing the notion of transformational silicon electronics has paved the way for integrating various applications with silicon-based, modern, high-performance electronic circuits that are mechanically flexible and optically semitransparent

  2. Flexibility in insulin prescription

    Directory of Open Access Journals (Sweden)

    Sanjay Kalra

    2016-01-01

    Full Text Available This communication explores the concept of flexibility, a propos insulin preparations and insulin regimes used in the management of type 2 diabetes. The flexibility of an insulin regime or preparation is defined as their ability to be injected at variable times, with variable injection-meal time gaps, in a dose frequency and quantum determined by shared decision making, with a minimal requirement of glucose monitoring and health professional consultation, with no compromise on safety, efficiency and tolerability. The relative flexibility of various basal, prandial and dual action insulins, as well as intensive regimes, is compared. The biopsychosocial model of health is used to assess the utility of different insulins while encouraging a philosophy of flexible insulin usage.

  3. 5 CFR 610.404 - Requirement for time-accounting method.

    Science.gov (United States)

    2010-01-01

    ... REGULATIONS HOURS OF DUTY Flexible and Compressed Work Schedules § 610.404 Requirement for time-accounting method. An agency that authorizes a flexible work schedule or a compressed work schedule under this...

  4. Contagious flexibility? A study on whether schedule flexibility facilitates work-life enrichment.

    Science.gov (United States)

    Pedersen, Vivi Bach; Jeppesen, Hans Jeppe

    2012-08-01

    Schedule flexibility defines an important generating resource for work-life enrichment; however, our knowledge about how such spillovers take place is limited. This multiple case study examines how workers from different working time contexts with varying levels of schedule flexibility experience work-life interplay. Given the adopted explorative design, it is important to interpret the findings in a tentative light. Nonetheless, the study offers important insight into work-life enrichment that may guide future research in this field. The findings indicate that schedule flexibility may act as a boundary-spanning resource owing to the agency potential it offers workers. Thus, it seemed that flexible schedule opportunities enabled workers to engage more fully in personal life activities, which in turn had a positive influence on their work involvement through positive affect. Such positive role engagements appeared, however, to be greatly determined by workers' boundary management and by time conditions of work and family. In conclusion, the major findings and limitation of the study are discussed against existing research and theory. © 2012 The Authors. Scandinavian Journal of Psychology © 2012 The Scandinavian Psychological Associations.

  5. Flexible displays, rigid designs?

    DEFF Research Database (Denmark)

    Hornbæk, Kasper

    2015-01-01

    Rapid technological progress has enabled a wide range of flexible displays for computing devices, but the user experience--which we're only beginning to understand--will be the key driver for successful designs.......Rapid technological progress has enabled a wide range of flexible displays for computing devices, but the user experience--which we're only beginning to understand--will be the key driver for successful designs....

  6. ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

    Directory of Open Access Journals (Sweden)

    Koblyanska Olena

    2018-03-01

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

  7. Political ideology is contextually variable and flexible rather than fixed.

    Science.gov (United States)

    Morgan, G Scott; Skitka, Linda J; Wisneski, Daniel C

    2014-06-01

    Hibbing et al. argue that the liberal-conservative continuum is (a) universal and (b) grounded in psychological differences in sensitivity to negative stimuli. Our commentary argues that both claims overlook the importance of context. We review evidence that the liberal-conservative continuum is far from universal and that ideological differences are contextually flexible rather than fixed.

  8. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2017-05-01

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

  9. Static inelastic analysis of steel frames with flexible connections

    Directory of Open Access Journals (Sweden)

    Nefovska-Danilović M.

    2004-01-01

    Full Text Available The effects of connection flexibility and material yielding on the behavior of plane steel frames subjected to static (monotonic loads are presented in this paper. Two types of material nonlinearities are considered: flexible nodal connections and material yielding, as well as geometric nonlinearity of the structure. To account for material yielding, a plastic hinge concept is adopted. A flexible connection is idealized by nonlinear rotational spring. Plastic hinge is also idealized by nonlinear rotational spring attached in series with the rotational spring that accounts for connection flexibility. The stiffness matrix for the beam with flexible connections and plastic hinges at its ends is obtained. To illustrate the validity and accuracy of the proposed numerical model, several examples have been conducted.

  10. Psychology and Gender.

    Science.gov (United States)

    Henley, Nancy M.

    1985-01-01

    Considers recent efforts within the field of psychology to understand issues involving gender. Demonstrates patterns of development within feminist psychology and its relation to mainstream psychology. Examines status of the field, two case studies, and new research. (Author/SA)

  11. Francis Bacon's behavioral psychology.

    Science.gov (United States)

    MacDonald, Paul S

    2007-01-01

    Francis Bacon offers two accounts of the nature and function of the human mind: one is a medical-physical account of the composition and operation of spirits specific to human beings, the other is a behavioral account of the character and activities of individual persons. The medical-physical account is a run-of-the-mill version of the late Renaissance model of elemental constituents and humoral temperaments. The other, less well-known, behavioral account represents an unusual position in early modern philosophy. This theory espouses a form of behavioral psychology according to which (a) supposed mental properties are "hidden forms" best described in dispositional terms, (b) the true character of an individual can be discovered in his observable behavior, and (c) an "informed" understanding of these properties permits the prediction and control of human behavior. Both of Bacon's theories of human nature fall under his general notion of systematic science: his medical-physical theory of vital spirits is theoretical natural philosophy and his behavioral theory of disposition and expression is operative natural philosophy. Because natural philosophy as a whole is "the inquiry of causes and the production of effects," knowledge of human nature falls under the same two-part definition. It is an inquisition of forms that pertains to the patterns of minute motions in the vital spirits and the production of effects that pertains both to the way these hidden motions produce behavioral effects and to the way in which a skillful agent is able to produce desired effects in other persons' behavior. (c) 2007 Wiley Periodicals, Inc.

  12. Psychology Ethics in Introductory Psychology Textbooks

    Science.gov (United States)

    Zucchero, Renee' A.

    2011-01-01

    Previous research revealed that introductory psychology textbooks included limited information about psychology ethics. This study reviewed 48 current introductory psychology textbooks for research and other APA ethics content. These textbooks included slightly more total ethics content and were more thorough in their review of research ethics…

  13. Flexible transparent electrode

    Science.gov (United States)

    Demiryont, Hulya; Shannon, Kenneth C., III; Moorehead, David; Bratcher, Matthew

    2011-06-01

    This paper presents the properties of the EclipseTECTM transparent conductor. EclipseTECTM is a room temperature deposited nanostructured thin film coating system comprised of metal-oxide semiconductor elements. The system possesses metal-like conductivity and glass-like transparency in the visible region. These highly conductive TEC films exhibit high shielding efficiency (35dB at 1 to 100GHz). EclipseTECTM can be deposited on rigid or flexible substrates. For example, EclipseTECTM deposited on polyethylene terephthalate (PET) is extremely flexible that can be rolled around a 9mm diameter cylinder with little or no reduction in electrical conductivity and that can assume pre-extension states after an applied stress is relieved. The TEC is colorless and has been tailored to have high visible transmittance which matches the eye sensitivity curve and allows the viewing of true background colors through the coating. EclipseTECTM is flexible, durable and can be tailored at the interface for applications such as electron- or hole-injecting OLED electrodes as well as electrodes in flexible displays. Tunable work function and optical design flexibility also make EclipseTECTM well-suited as a candidate for grid electrode replacement in next-generation photovoltaic cells.

  14. Flexible magnetoimpedance sensor

    International Nuclear Information System (INIS)

    Li, Bodong; Kavaldzhiev, Mincho N.; Kosel, Jürgen

    2015-01-01

    Flexible magnetoimpedance (MI) sensors fabricated using a NiFe/Cu/NiFe tri-layer on Kapton substrate have been studied. A customized flexible microstrip transmission line was employed to investigate the MI sensors's magnetic field and frequency responses and their dependence on the sensors's deflection. For the first time, the impedance characteristic is obtained through reflection coefficient analysis over a wide range of frequencies from 0.1 MHz to 3 GHz and for deflections ranging from zero curvature to a radius of 7.2 cm. The sensor element maintains a high MI ratio of up to 90% and magnetic sensitivity of up to 9.2%/Oe over different bending curvatures. The relationship between the curvature and material composition is discussed based on the magnetostriction effect and stress simulations. The sensor's large frequency range, simple fabrication process and high sensitivity provide a great potential for flexible electronics and wireless applications. - Highlights: • A flexible magnetoimpedance (MI) sensor is developed. • Studies are carried out using a flexible microstrip transmission line. • An MI ratio of up to 90% is obtained. • The effect of magnetostriction is studied

  15. Education for Flexible Personality

    Directory of Open Access Journals (Sweden)

    Bogomir Novak

    1998-12-01

    Full Text Available Flexible personality transforms both cultural environment and itself. Post-modern personality is both contemplative and active. On one hand, it is subject to inner imagination of a creative act, and on the other hand, to creation of a tangible product What is more, flexible personality is also autonomous, mature, healthy and well balanced, as well as stable and responsive to the demand for change. Due to ever quicker changes, flexible personality is a must. And it is a task. The impact of professional work of adults on the education of children, however, is being conditioned by the exrigid family and rigid enterprises or institutions in which adults are employed. Nevertheless, flexible educational style is not repressive, as it used to be, nor permissive and totally concentrated on the child. It is a choice between the two qualities. The educators' style is dependent on their attitude towards life (play and self-education and not only towards work. Nowadays, flexibility is a way towards quality management of social and personal changes.

  16. Flexible Foam Model.

    Energy Technology Data Exchange (ETDEWEB)

    Neilsen, Michael K.; Lu, Wei-Yang; Werner, Brian T.; Scherzinger, William M.; Lo, Chi S.

    2018-03-01

    Experiments were performed to characterize the mechanical response of a 15 pcf flexible polyurethane foam to large deformation at different strain rates and temperatures. Results from these experiments indicated that at room temperature, flexible polyurethane foams exhibit significant nonlinear elastic deformation and nearly return to their original undeformed shape when unloaded. However, when these foams are cooled to temperatures below their glass transition temperature of approximately -35 o C, they behave like rigid polyurethane foams and exhibit significant permanent deformation when compressed. Thus, a new model which captures this dramatic change in behavior with temperature was developed and implemented into SIERRA with the name Flex_Foam to describe the mechanical response of both flexible and rigid foams to large deformation at a variety of temperatures and strain rates. This report includes a description of recent experiments. Next, development of the Flex Foam model for flexible polyurethane and other flexible foams is described. Selection of material parameters are discussed and finite element simulations with the new Flex Foam model are compared with experimental results to show behavior that can be captured with this new model.

  17. Em busca de um melhor entendimento da contabilidade gerencial através da integração de conceitos da psicologia, cultura organizacional e teoria institucional The search for a better understanding of management accounting by integrating concepts from psychology, organizational culture and institutional theory

    Directory of Open Access Journals (Sweden)

    Reinaldo Guerreiro

    2006-08-01

    a routine made up of habits that make sense to a certain group of people. The essential tenet of institutional theory is the idea of 'group habits' - whereby the institution is understood to be structured on the basis of routines and habits. The research hypothesis of the present study is that certain concepts from psychology and organizational culture can contribute to the application of the institutional approach to management accounting. In particular, this study examines the causes of the existing gap between management accounting theory and management practice. The study adds new elements to the institutional approach, and integrates it with concepts from psychology and organizational culture, to create a better understanding of management accounting.

  18. A Couple-Based Psychological Treatment for Chronic Pain and Relationship Distress.

    Science.gov (United States)

    Cano, Annmarie; Corley, Angelia M; Clark, Shannon M; Martinez, Sarah C

    2018-02-01

    Chronic pain impacts individuals with pain as well as their loved ones. Yet, there has been little attention to the social context in individual psychological treatment approaches to chronic pain management. With this need in mind, we developed a couple-based treatment, "Mindful Living and Relating," aimed at alleviating pain and suffering by promoting couples' psychological and relational flexibility skills. Currently, there is no integrative treatment that fully harnesses the power of the couple, treating both the individual with chronic pain and the spouse as two individuals who are each in need of developing greater psychological and relational flexibility to improve their own and their partners' health. Mindfulness, acceptance, and values-based action exercises were used to promote psychological flexibility. The intervention also targets relational flexibility, which we define as the ability to interact with one's partner, fully attending to the present moment, and responding empathically in a way that serves one's own and one's partner's values. To this end, the intervention also included exercises aimed at applying psychological flexibility skills to social interactions as well as emotional disclosure and empathic responding exercises to enhance relational flexibility. The case presented demonstrates that healthy coping with pain and stress may be most successful and sustainable when one is involved in a supportive relationship with someone who also practices psychological flexibility skills and when both partners use relational flexibility skills during their interactions.

  19. Computer aided accountancy for tritium handling systems

    International Nuclear Information System (INIS)

    Spannagel, G.; Schmid, C.

    1993-03-01

    A program is presented which can be used in tritium bearing systems for inventory taking and accountancy purposes. In particular, a detailed description is given of the environment in which this program has been integrated. It is explained in which way a high user friendliness has been attained and which structures contribute to achieving the flexibility required. (orig.) [de

  20. Social Responsibility of Accounting

    OpenAIRE

    JINNAI, Yoshiaki

    2011-01-01

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

  1. Natural flexible dermal armor.

    Science.gov (United States)

    Yang, Wen; Chen, Irene H; Gludovatz, Bernd; Zimmermann, Elizabeth A; Ritchie, Robert O; Meyers, Marc A

    2013-01-04

    Fish, reptiles, and mammals can possess flexible dermal armor for protection. Here we seek to find the means by which Nature derives its protection by examining the scales from several fish (Atractosteus spatula, Arapaima gigas, Polypterus senegalus, Morone saxatilis, Cyprinius carpio), and osteoderms from armadillos, alligators, and leatherback turtles. Dermal armor has clearly been developed by convergent evolution in these different species. In general, it has a hierarchical structure with collagen fibers joining more rigid units (scales or osteoderms), thereby increasing flexibility without significantly sacrificing strength, in contrast to rigid monolithic mineral composites. These dermal structures are also multifunctional, with hydrodynamic drag (in fish), coloration for camouflage or intraspecies recognition, temperature and fluid regulation being other important functions. The understanding of such flexible dermal armor is important as it may provide a basis for new synthetic, yet bioinspired, armor materials. Copyright © 2013 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim.

  2. Flexible magnetoimpedance sensor

    KAUST Repository

    Li, Bodong

    2015-03-01

    Flexible magnetoimpedance (MI) sensors fabricated using a NiFe/Cu/NiFe tri-layer on Kapton substrate have been studied. A customized flexible microstrip transmission line was employed to investigate the MI sensors\\'s magnetic field and frequency responses and their dependence on the sensors\\'s deflection. For the first time, the impedance characteristic is obtained through reflection coefficient analysis over a wide range of frequencies from 0.1 MHz to 3 GHz and for deflections ranging from zero curvature to a radius of 7.2 cm. The sensor element maintains a high MI ratio of up to 90% and magnetic sensitivity of up to 9.2%/Oe over different bending curvatures. The relationship between the curvature and material composition is discussed based on the magnetostriction effect and stress simulations. The sensor\\'s large frequency range, simple fabrication process and high sensitivity provide a great potential for flexible electronics and wireless applications.

  3. Accounting for individual differences in human associative learning

    OpenAIRE

    Byrom, Nicola C.

    2013-01-01

    Associative learning has provided fundamental insights to understanding psychopathology. However, psychopathology occurs along a continuum and as such, identification of disruptions in processes of associative learning associated with aspects of psychopathology illustrates a general flexibility in human associative learning. A handful of studies have looked specifically at individual differences in human associative learning, but while much work has concentrated on accounting for flexibility ...

  4. Individual psychological therapy in an acute inpatient setting: Service user and psychologist perspectives.

    Science.gov (United States)

    Small, Catherine; Pistrang, Nancy; Huddy, Vyv; Williams, Claire

    2018-01-18

    The acute inpatient setting poses potential challenges to delivering one-to-one psychological therapy; however, there is little research on the experiences of both receiving and delivering therapies in this environment. This qualitative study aimed to explore service users' and psychologists' experiences of undertaking individual therapy in acute inpatient units. It focused on the relationship between service users and psychologists, what service users found helpful or unhelpful, and how psychologists attempted to overcome any challenges in delivering therapy. The study used a qualitative, interview-based design. Eight service users and the six psychologists they worked with were recruited from four acute inpatient wards. They participated in individual semi-structured interviews eliciting their perspectives on the therapy. Service users' and psychologists' transcripts were analysed together using Braun and Clarke's (2006, Qualitative Research in Psychology, 3, 77) method of thematic analysis. The accounts highlighted the importance of forming a 'human' relationship - particularly within the context of the inpatient environment - as a basis for therapeutic work. Psychological therapy provided valued opportunities for meaning-making. To overcome the challenges of acute mental health crisis and environmental constraints, psychologists needed to work flexibly and creatively; the therapeutic work also extended to the wider context of the inpatient unit, in efforts to promote a shared understanding of service users' difficulties. Therapeutic relationships between service users and clinicians need to be promoted more broadly within acute inpatient care. Psychological formulation can help both service users and ward staff in understanding crisis and working collaboratively. Practice-based evidence is needed to demonstrate the effectiveness of adapted psychological therapy models. Developing 'human' relationships at all levels of acute inpatient care continues to be an

  5. Software industrial flexible

    OpenAIRE

    Díaz Araya, Daniel; Muñoz, Leandro; Sirerol, Daniel; Oviedo, Sandra; Ibáñez, Francisco S.

    2012-01-01

    En este trabajo se pretende investigar y proponer técnicas, métodos y tecnologías que permitan el desarrollo de software flexible en ambientes industriales. El objetivo es generar métodos y técnicas para facilitar el desarrollo de software flexible en ambientes industriales. Las áreas de investigación son los sistemas de scheduling de producción, la generación de software para plataformas de hardware abiertas y la innovación.

  6. Production Flexibility and Hedging

    Directory of Open Access Journals (Sweden)

    Georges Dionne

    2015-12-01

    Full Text Available We extend the analysis on hedging with price and output uncertainty by endogenizing the output decision. Specifically, we consider the joint determination of output and hedging in the case of flexibility in production. We show that the risk-averse firm always maintains a short position in the futures market when the futures price is actuarially fair. Moreover, in the context of an example, we show that the presence of production flexibility reduces the incentive to hedge for all risk averse agents.

  7. The flexibility of flexicurity

    DEFF Research Database (Denmark)

    Jensen, Carsten Strøby

    2011-01-01

    by a special relation between flexibility, social security and active labour market policy, where a high level of social security is seen as a precondition for a labour market characterized by flexibility. In this article it is argued that the Danish labour market is characterized by having not just one model...... of flexicurity, but two. These two models cover different parts of the labour market and different segments of employees. The first model (the blue-collar flexicurity model) – the one that is often focused on in the literature – covers primarily skilled and unskilled workers on the labour market. The second...

  8. Accounting Fundamentals for Non-Accountants

    Science.gov (United States)

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

  9. DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

    OpenAIRE

    ALINA BEATTRICE VLADU

    2015-01-01

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

  10. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    OpenAIRE

    ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

    2014-01-01

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

  11. Mainstreaming Culture in Psychology

    Science.gov (United States)

    Cheung, Fanny M.

    2012-01-01

    Despite the "awakening" to the importance of culture in psychology in America, international psychology has remained on the sidelines of psychological science. The author recounts her personal and professional experience in tandem with the stages of development in international/cross-cultural psychology. Based on her research in cross-cultural…

  12. An overview of South African psychology.

    Science.gov (United States)

    Cooper, Saths; Nicholas, Lionel

    2012-01-01

    This overview of psychology in South Africa presents a concise and historical account of its science and practice, from its early origins in the late nineteenth century to the present, and traces seminal influences on the discipline. It is a review of how psychology in South Africa developed over more than a century to become one of the most popular subjects in universities and an established and recognized profession, whose members play a variety of roles in the South African polity and larger society. The impact that apartheid racism had on key aspects of psychology's development is traversed, and the influences that previous ruling party politics had on professional psychological organizations are delineated. The unification of psychology under the Psychological Society of South Africa, a few months before the advent of democracy in South Africa, is explicated. The protection of the title of psychologist in law and certain other changes in the legislative environment, enabling a greater role for psychologists, are reported. The primary research sites for psychology and its funding and the main university psychology programs are described, as are the requirements for registration and licensure. The genesis and the importance of the work of internationally acclaimed South African psychologists, such as J. Wolpe and A. A. Lazarus, are contextualized. With the increased participation of progressive black psychologists in leadership and research in the past two decades, a transformed psychology has the potential to play a significant role in addressing human issues confronting South Africa.

  13. Flexibility as a service

    NARCIS (Netherlands)

    Aalst, van der W.M.P.; Adams, M.; Hofstede, ter A.H.M.; Pesic, M.; Schonenberg, H.; Chen, L.; Liu, C.; Liu, Q.; Deng, K.

    2009-01-01

    The lack of flexibility is often seen as an inhibitor for the successful application of workflow technology. Many researchers have proposed different ways of addressing this problem and some of these ideas have been implemented in commercial systems. However, a "one size fits all" approach is likely

  14. Valuing Flexibility. Phase 2

    Science.gov (United States)

    2012-10-29

    Quarterly (2): 38-49. Cormier, P., Olewnik, A., and Lewis, K. 2008. An Approach to Quantifying Design Flexibility for Mass Customization in Early...C. Clarkson, P., and Zanker, W. 2004. Change and customisation in complex engineering domains, Res Eng Des 15(1), 1–21. Ekstrom, M. and Bjornsson, H

  15. Flexible Query Answering Systems

    DEFF Research Database (Denmark)

    This book constitutes the refereed proceedings of the 12th International Conference on Flexible Query Answering Systems, FQAS 2017, held in London, UK, in June 2017. The 21 full papers presented in this book together with 4 short papers were carefully reviewed and selected from 43 submissions...

  16. Flexible metal bellows

    CERN Multimedia

    CERN PhotoLab

    1975-01-01

    A set of flexible metal bellows being fatigue-tested by repeated offset motion. Such bellows assemblies were used in the SPS vacuum system at places where , for instance, beam stoppers and collimators had to be moved frequently in and out of the beam path.

  17. Flexible energy systems

    DEFF Research Database (Denmark)

    Lund, Henrik

    2003-01-01

    The paper discusses and analyses diffent national strategies and points out key changes in the energy system in order to achieve a system which can benefit from a high percentage of wind and CHP without having surplus production problems, introduced here as a flexible energy system....

  18. A flexible WLAN receiver

    NARCIS (Netherlands)

    Schiphorst, Roelof; Hoeksema, F.W.; Slump, Cornelis H.

    2003-01-01

    Flexible radio receivers are also called Software Defined Radios (SDRs) [1], [2]. The focus of our SDR project [3] is on designing the front end, from antenna to demodulation in bits, of a °exible, multi-standard WLAN receiver. We try to combine an instance of a (G)FSK receiver (Bluetooth) with an

  19. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

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

    1985-01-01

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

  20. Adlerian psychology as an intuitive operant system

    OpenAIRE

    Pratt, Ann B.

    1985-01-01

    Traditional accounts of the Individual Psychology of Alfred Adler tend to sentimentalize his system and obscure its functional flavor. Six basic Adlerian positions on human behavior, including Rudolf Dreikurs' “four goals of misbehavior,” are interpreted as a primitive statement of operant principles. Applied techniques long used by Individual Psychology practitioners strongly resemble interventions that applied behavior analysts have developed by more systematic means.

  1. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    Directory of Open Access Journals (Sweden)

    ŢOGOE GRETI DANIELA

    2014-08-01

    Full Text Available The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain through a thorough and detailed approach as different sides (conceptual and practical looking projections of accounting issues related to regulatory developments and practices in the field. This paper addresses various concepts, accounting treatments, and books and accounting documents used both freelancers in providing accounting services and legal persons authorized accounting profession. In terms of methodology and research perspective, the whole scientific approach combined with quantitative and qualitative research theoretical perspective (descriptive-conceptual with practice perspective (empirical analyzing the main contributions of various authors (Romanian and foreign to knowledge in the field. Following the survey believe that the amendments to the national legislation will support entities providing accounting services, by cutting red tape on Administrative Burdens, and consequently will increase profitability and increase service quality.

  2. Energy Flexibility in Retail Buildings

    DEFF Research Database (Denmark)

    Ma, Zheng; Billanes, Joy Dalmacio; Kjærgaard, Mikkel Baun

    2017-01-01

    Retail buildings has an important role for demand side energy flexibility because of their high energy consumption, variety of energy flexibility resources, and centralized control via building control systems. Energy flexibility requires agreements and collaborations among different actors......), with the discussion of the stakeholders’ roles and their interrelation in delivering energy flexibility with the influential factors to the actual implementation of energy flexible operation of their buildings. Based on a literature analysis, the results cover stakeholders’ types and roles, perceptions (drivers......, barriers, and benefits), energy management activities and technology adoptions, and the stakeholders’ interaction for the energy flexibility in retail buildings....

  3. Cognitive psychology and depth psychology backgrounds

    International Nuclear Information System (INIS)

    Fritzsche, A.F.

    1986-01-01

    The sixth chapter gives an insight into the risk perception process which is highly determined by emotions, and, thus, deals with the psychological backgrounds of both the conscious cognitive and the subconscious intuitive realms of the human psyche. The chapter deals with the formation of opinion and the origination of an attitude towards an issue; cognitive-psychological patterns of thinking from the field of risk perception; the question of man's rationality; pertinent aspects of group behaviour; depth psychological backgrounds of the fear of technology; the collective subconscious; nuclear energy as a preferred object of projection for various psychological problems of modern man. (HSCH) [de

  4. Traditional Market Accounting: Management or Financial Accounting?

    OpenAIRE

    Wiyarni, Wiyarni

    2017-01-01

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

  5. ABACC's nuclear accounting area

    International Nuclear Information System (INIS)

    Nicolas, Ruben O.

    2001-01-01

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

  6. Historizing epistemology in psychology.

    Science.gov (United States)

    Jovanović, Gordana

    2010-12-01

    The conflict between the psychometric methodological framework and the particularities of human experiences reported in psychotherapeutic context led Michael Schwarz to raise the question whether psychology is based on a methodological error. I take this conflict as a heuristic tool for the reconstruction of the early history of psychology, which bears witness to similar epistemological conflicts, though the dominant historiography of psychology has largely forgotten alternative conceptions and their valuable insights into complexities of psychic phenomena. In order to work against the historical amnesia in psychology I suggest to look at cultural-historical contexts which decisively shaped epistemological choices in psychology. Instead of keeping epistemology and history of psychology separate, which nurtures individualism and naturalism in psychology, I argue for historizing epistemology and for historical psychology. From such a historically reflected perspective psychology in contemporary world can be approached more critically.

  7. Psychological Theories of Acculturation

    DEFF Research Database (Denmark)

    Ozer, Simon

    2017-01-01

    advancements, together with greater mobility. Acculturation psychology aims to comprehend the dynamic psychological processes and outcomes emanating from intercultural contact. Acculturation psychology has been a growing field of research within cross-cultural psychology. Today, psychological theories......The proliferation of cultural transition and intercultural contact has highlighted the importance of psychological theories of acculturation. Acculturation, understood as contact between diverse cultural streams, has become prevalent worldwide due to technological, economical, and educational...... of acculturation also include cognate disciplines such as cultural psychology, social psychology, sociology, and anthropology.The expansion of psychological theories of acculturation has led to advancements in the field of research as well as the bifurcation of epistemological and methodological approaches...

  8. Diffusion in flexible pipes

    Energy Technology Data Exchange (ETDEWEB)

    Brogaard Kristensen, S.

    2000-06-01

    This report describes the work done on modelling and simulation of the complex diffusion of gas through the wall of a flexible pipe. The diffusion and thus the pressure in annulus depends strongly on the diffusion and solubility parameters of the gas-polymer system and on the degree of blocking of the outer surface of the inner liner due to pressure reinforcements. The report evaluates the basis modelling required to describe the complex geometries and flow patterns. Qualitatively results of temperature and concentration profiles are shown in the report. For the program to serve any modelling purpose in 'real life' the results need to be validated and possibly the model needs corrections. Hopefully, a full-scale test of a flexible pipe will provide the required temperatures and pressures in annulus to validate the models. (EHS)

  9. Flexible cryogenic conduit

    International Nuclear Information System (INIS)

    Brindza, P.D.; Wines, R.R.; Takacs, J.J.

    1999-01-01

    A flexible and relatively low cost cryogenic conduit is described. The flexible cryogenic conduit of the present invention comprises a first inner corrugated tube with single braided serving, a second outer corrugated tube with single braided serving concentric with the inner corrugated tube, and arranged outwardly about the periphery of the inner corrugated tube and between the inner and outer corrugated tubes: a superinsulation layer; a one half lap layer of polyester ribbon; a one half lap layer of copper ribbon; a spirally wound refrigeration tube; a second one half lap layer of copper ribbon; a second one half lap layer of polyester ribbon; a second superinsulation layer; a third one half lap layer of polyester ribbon; and a spirally wound stretchable and compressible filament

  10. Diffusion in flexible pipes

    Energy Technology Data Exchange (ETDEWEB)

    Brogaard Kristensen, S

    2000-06-01

    This report describes the work done on modelling and simulation of the complex diffusion of gas through the wall of a flexible pipe. The diffusion and thus the pressure in annulus depends strongly on the diffusion and solubility parameters of the gas-polymer system and on the degree of blocking of the outer surface of the inner liner due to pressure reinforcements. The report evaluates the basis modelling required to describe the complex geometries and flow patterns. Qualitatively results of temperature and concentration profiles are shown in the report. For the program to serve any modelling purpose in 'real life' the results need to be validated and possibly the model needs corrections. Hopefully, a full-scale test of a flexible pipe will provide the required temperatures and pressures in annulus to validate the models. (EHS)

  11. Flexible Laser Metal Cutting

    DEFF Research Database (Denmark)

    Villumsen, Sigurd; Jørgensen, Steffen Nordahl; Kristiansen, Morten

    2014-01-01

    This paper describes a new flexible and fast approach to laser cutting called ROBOCUT. Combined with CAD/CAM technology, laser cutting of metal provides the flexibility to perform one-of-a-kind cutting and hereby realises mass production of customised products. Today’s laser cutting techniques...... possess, despite their wide use in industry, limitations regarding speed and geometry. Research trends point towards remote laser cutting techniques which can improve speed and geometrical freedom and hereby the competitiveness of laser cutting compared to fixed-tool-based cutting technology...... such as punching. This paper presents the concepts and preliminary test results of the ROBOCUT laser cutting technology, a technology which potentially can revolutionise laser cutting....

  12. Flexible goal attribution in early mindreading.

    Science.gov (United States)

    Michael, John; Christensen, Wayne

    2016-03-01

    The 2-systems theory developed by Apperly and Butterfill (2009; Butterfill & Apperly, 2013) is an influential approach to explaining the success of infants and young children on implicit false-belief tasks. There is extensive empirical and theoretical work examining many aspects of this theory, but little attention has been paid to the way in which it characterizes goal attribution. We argue here that this aspect of the theory is inadequate. Butterfill and Apperly's characterization of goal attribution is designed to show how goals could be ascribed by infants without representing them as related to other psychological states, and the minimal mindreading system is supposed to operate without employing flexible semantic-executive cognitive processes. But research on infant goal attribution reveals that infants exhibit a high degree of situational awareness that is strongly suggestive of flexible semantic-executive cognitive processing, and infants appear moreover to be sensitive to interrelations between goals, preferences, and beliefs. Further, close attention to the structure of implicit mindreading tasks--for which the theory was specifically designed--indicates that flexible goal attribution is required to succeed. We conclude by suggesting 2 approaches to resolving these problems. (c) 2016 APA, all rights reserved).

  13. Flexible training under threat.

    Science.gov (United States)

    Houghton, Anita; Eaton, Jennifer

    2002-10-01

    As the number of women in medicine and the general demand for a better work-life balance rises, flexible training is an increasingly important mechanism for maintaining the medical workforce. The new pay deal, together with entrenched cultural attitudes, are potential threats. Ways forward include more substantive part-time posts, more part-time opportunities at consultant level, and using positive experiences as a way of tackling attitudes in the less accepting specialties.

  14. Flexible weapons architecture design

    OpenAIRE

    Pyant, William C.

    2015-01-01

    Present day air-delivered weapons are of a closed architecture, with little to no ability to tailor the weapon for the individual engagement. The closed architectures require weaponeers to make the target fit the weapon instead of fitting the individual weapons to a target. The concept of a flexible weapons aims to modularize weapons design using an open architecture shell into which different modules are inserted to achieve the desired target fractional damage while reducing cost and civilia...

  15. Industrial Fuel Flexibility Workshop

    Energy Technology Data Exchange (ETDEWEB)

    none,

    2006-09-01

    On September 28, 2006, in Washington, DC, ITP and Booz Allen Hamilton conducted a fuel flexibility workshop with attendance from various stakeholder groups. Workshop participants included representatives from the petrochemical, refining, food and beverage, steel and metals, pulp and paper, cement and glass manufacturing industries; as well as representatives from industrial boiler manufacturers, technology providers, energy and waste service providers, the federal government and national laboratories, and developers and financiers.

  16. Flexible Land Administration

    DEFF Research Database (Denmark)

    Enemark, Stig

    2014-01-01

    Security of tenure is widely considered to be the missing piece of the puzzle when it comes to eradication of poverty. And, as explained in the previous issue of Geoinformatics, the European Union is now placing land rights at the heart of EU development policy. This article presents a way forwar...... in terms of building flexible and "fit-for-purpose" land administration systems in developing countries. This will ensure security of tenure for all and sustainable management of the use of land....

  17. Delphi Accounts Receivable Module -

    Data.gov (United States)

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

  18. PTFE films with improved flexibility

    Science.gov (United States)

    Muraca, R. F.; Koch, A. A.

    1972-01-01

    Development and application of flexible polytetrafluroethylene films for expulsion bladders in spacecraft propellant tanks are described. Flexibility of material is obtained by reducing crystallinity through annealing and quenching in water. Physical and mechanical properties of material are presented.

  19. Help-Seeking Stigma in Asian American College Women: The Role of Disordered Eating Cognitions and Psychological Inflexibility

    Science.gov (United States)

    Masuda, Akihiko; Goodnight, Bradly L.; Ng, Stacey Y.; Ward Schaefer, L.; Tully, Erin C.; Chan, Wing Yi; Drake, Chad E.

    2017-01-01

    Help-seeking stigma is considered a major obstacle to seeking professional psychological services in Asian American college women. Informed in part by objectification theory and the psychological flexibility model of behavior change, the present cross-sectional study examines the role of disordered eating cognition and psychological inflexibility…

  20. Literacy processes cognitive flexibility in learning and teaching

    CERN Document Server

    Cartwright, Kelly B

    2015-01-01

    Reading and writing instruction require individuals--both students and teachers--to flexibly process many kinds of information, from a variety of sources. This is the first book to provide an in-depth examination of cognitive flexibility: how it develops across the lifespan; its role in specific literacy processes, such as phonemic awareness, word recognition, and comprehension; and implications for improving literacy instruction and teacher education. The contributors include leading researchers in literacy, psychology, and cognitive development, who summarize the current state of the science

  1. Testing of the coping flexibility hypothesis based on the dual-process theory: Relationships between coping flexibility and depressive Symptoms.

    Science.gov (United States)

    Kato, Tsukasa

    2015-12-15

    According to the dual-process theory of coping flexibility (Kato, 2012), coping flexibility is the ability to discontinue an ineffective coping strategy (i.e., evaluation coping process) and implement an alternative strategy (i.e., adaptive coping process). The coping flexibility hypothesis (CFH) proposes that the ability to engage in flexible coping is related to better psychological functioning and physical health, including less depression. I the present study, participants were 393 American Whites, 429 Australian Whites, and 496 Chinese, selected from the data pool of the 2013 Coping and Health Survey (see Kato, 2014b). They completed both the Coping Flexibility Scale (Kato, 2012), which is based on the dual-process theory of coping flexibility, and the Center for Epidemiologic Studies Depression Scale (CES-D). For all nationalities and genders, evaluation coping and adaptive coping were significantly correlated with lower levels of depressive symptoms. Structural equation modeling revealed that evaluation coping was associated with lower depressive symptoms for all nationalities and genders, whereas no significant relationships between adaptive coping and depressive symptoms were found for any nationalities. Our results partially supported that the CFH fits with the dual-process theory of coping flexibility. Copyright © 2015 Elsevier Ireland Ltd. All rights reserved.

  2. Stress indices and flexibility factors in thin elbows

    International Nuclear Information System (INIS)

    Berton, M.N.; Carbonnier, J.L.

    1983-01-01

    Usually piping calculations are done with a beam model. Ovalisation in elbows is taken into account by the means of flexibility factors and stress indices. This paper compares results from a beam model calculation with results from a 3 D shell model calculation. (codes TEDEL and TRICO from the CEA-SEMT System). The aim of this comparison is to study the validity of the stress indices and flexibility factors used in the beam model for several kinds of loading

  3. Flexible automated manufacturing for SMEs

    DEFF Research Database (Denmark)

    Grube Hansen, David; Bilberg, Arne; Madsen, Erik Skov

    2017-01-01

    SMEs are in general highly flexible and agile in order to accommodate the customer demands in the paradigm of High Mix-Low Volume manufacturing. The flexibility and agility have mainly been enabled by manual labor, but as we are entering the technology and data driven fourth industrial revolution......, where augmented operators and machines work in cooperation in a highly flexible and productive manufacturing system both an opportunity and a need has raised for developing highly flexible and efficient automation....

  4. Narrative Control and Governmentality: Coherence Production in Identity Narratives. The Case of Young Adult Professionals Working under Flexible Employability in Chile

    Directory of Open Access Journals (Sweden)

    Vicente Sisto

    2009-05-01

    Full Text Available In this paper we analyse the narrative control mechanisms which generate coherence in the elaboration of personal stories presented by professional individuals working under flexible employment conditions. We also examine how these personal stories function to articulate constructions of self in relation to attributes demanded by the conditions associated with patterns of flexible working. A discourse analysis of 32 job interviews with male and female young adult professionals in flexible employment in Chile was undertaken. One of the main aspects of the narratives is a general tendency to present oneself as a successful and enterprising individual. However, the coherence of the image constructed in the account tends to show certain fissures that may refute that constitution. When the narrator realizes the latter, he/she quickly tries to repair the account in order to maintain this coherence. Focusing our attention on this narrative coherence mechanism, and drawing on BAKHTIN's dialogical theory and discursive psychology, we demonstrate how these self narrative constructions involve certain control practices that connect the different forms people use to refer to themselves with the governmental strategies of contemporary societies. Through this analysis we intend to contribute to current discussions of how to empirically deal with the complex relation observed among narrative, identity and social organization. URN: urn:nbn:de:0114-fqs0902292

  5. Designing structural supply chain flexibility

    NARCIS (Netherlands)

    Mulinski, Ksawery Jan

    2012-01-01

    In a continuously changing business environment the role of supply chain flexibility is constantly increasing. A flexible supply chain can ensure survival in quickly changing market conditions as well as enable sustainable growth. This thesis explores the topic of supply chain flexibility with focus

  6. Global Analysis of Flexible Risers

    DEFF Research Database (Denmark)

    Banke, Lars

    1996-01-01

    Flexible pipes are often a technically attractive alternative to the traditional steel pipe. Often commercial utilisation of oil/gas fields depends on the use of flexible pipes. An example is when floating production vessels are used, where the flexible pipe follows the wave induced motions...

  7. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

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

  8. The Geographical Aspect of Flexibility in Distribution Grids

    DEFF Research Database (Denmark)

    Kouzelis, Konstantinos; Bak-Jensen, Birgitte; Pillai, Jayakrishnan Radhakrishna

    2015-01-01

    , the reason for this is that flexibility is a multidimensional commodity. It can be associated with a unit or a system, a time-frame and a time-horizon of measuring it, its power magnitude and ramp rate, its energy shifting capability, its location and several other features. In this paper, the locational...... aggregation taking into account the distribution grid's radial structure. By aggregating the flexibility in this manner, different geographical points for offering it are defined. Through an illustrative market scenario, it is demonstrated how utilities might profit from their local flexibility by assisting...

  9. Towards constraint-based aggregation of energy flexibilities

    DEFF Research Database (Denmark)

    Valsomatzis, Emmanouil; Pedersen, Torben Bach; Abello, Alberto

    2016-01-01

    present the problem of aggregating energy flexibilities taking into account grid capacity limitations and introduce a heuristic aggregation technique. We show through an experimental setup that our proposed technique, compared to a baseline approach, not only leads to a valid unit commitment result......The aggregation of energy flexibilities enables individual producers and/or consumers with small loads to directly participate in the emerging energy markets. On the other hand, aggregation of such flexibilities might also create problems to the operation of the electrical grid. In this paper, we...

  10. A Harmonious Accounting Duo?

    Science.gov (United States)

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

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

  11. Accountability. State Implementation of Common Core State Standards

    Science.gov (United States)

    Anderson, Kimberly; Mira, Mary Elizabeth

    2014-01-01

    All of the 15 states in this study have recently been involved in school accountability system reform. Since 2011, the states have taken advantage of a federal program to give them flexibility around certain accountability requirements of the "No Child Left Behind Act" of 2001 (NCLB), the most recent reauthorization of the Elementary and…

  12. Historiography of Czech psychology

    Czech Academy of Sciences Publication Activity Database

    Hoskovcová, S.; Hoskovec, J.; Plháková, A.; Šebek, M.; Švancara, J.; Vobořil, Dalibor

    2010-01-01

    Roč. 13, č. 3 (2010), s. 309-334 ISSN 1093-4510 Institutional research plan: CEZ:AV0Z70250504 Keywords : Czech psychologists * Czechoslovak psychology * ideologic influences on psychology Subject RIV: AN - Psychology Impact factor: 0.500, year: 2010

  13. Teachers and Psychological Reports.

    Science.gov (United States)

    Rogers, George W., Jr.

    The importance of the written psychological report is explored, and, in particular, its relationship to teachers' needs and requirements is discussed. Additionally, the characteristics of a "good" psychological report are listed, and teachers are advised to use these criteria in evaluating the psychological reports they are receiving. (Author)

  14. Psychology in Mexico

    Science.gov (United States)

    Ruiz, Eleonora Rubio

    2011-01-01

    The first formal psychology course taught in Mexico was in 1896 at Mexico's National University; today, National Autonomous University of Mexico (UNAM in Spanish). The modern psychology from Europe and the US in the late 19th century were the primary influences of Mexican psychology, as well as psychoanalysis and both clinical and experimental…

  15. What is Political Psychology?

    Science.gov (United States)

    Deutsch, Morton

    1983-01-01

    Political psychology is the study of the bidirectional interaction of political and psychological processes. This academic discipline was founded after the First World War by Harold D. Lasswell. The content of political psychology is discussed and illustrative studies of the field are briefly summarized. (CS)

  16. Psychology in India

    Science.gov (United States)

    Sushma, B.; Padmaja, G.

    2011-01-01

    Psychology forms the basis of every human activity. The scope of psychology is increasingly widening in various economic, political, social, cultural and technological aspects. Though the application of psychology is extending to various aspects of life, it needs to be indigenised to address the dynamic needs in the various socio-economic contexts…

  17. Flexible Query Answering Systems

    DEFF Research Database (Denmark)

    This book constitutes the refereed proceedings of the 10th International Conference on Flexible Query Answering Systems, FQAS 2013, held in Granada, Spain, in September 2013. The 59 full papers included in this volume were carefully reviewed and selected from numerous submissions. The papers...... are organized in a general session train and a parallel special session track. The general session train covers the following topics: querying-answering systems; semantic technology; patterns and classification; personalization and recommender systems; searching and ranking; and Web and human...

  18. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

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

    1985-01-01

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

  19. Active vibration control of spatial flexible multibody systems

    Energy Technology Data Exchange (ETDEWEB)

    Neto, Maria Augusta, E-mail: augusta.neto@dem.uc.pt [Universidade de Coimbra (Polo II), Departamento de Engenharia Mecanica, Faculdade de Ciencia e Tecnologia (Portugal); Ambrosio, Jorge A. C., E-mail: jorge@dem.ist.utl.pt [Instituto Superior Tecnico, Instituto de Engenharia Mecanica (Portugal); Roseiro, Luis M., E-mail: lroseiro@isec.pt [Instituto Superior de Engenharia de Coimbra, Departamento de Engenharia Mecanica (Portugal); Amaro, A., E-mail: ana.amaro@dem.uc.pt [Universidade de Coimbra (Polo II), Departamento de Engenharia Mecanica, Faculdade de Ciencia e Tecnologia (Portugal); Vasques, C. M. A., E-mail: cvasques@inegi.up.pt [Universidade do Porto, INEGI-Instituto de Engenharia Mecanica e Gestao Industrial (Portugal)

    2013-06-15

    In this work a flexible multibody dynamics formulation of complex models including elastic components made of composite materials is extended to include piezoelectric sensors and actuators. The only limitation for the deformation of a structural member is that they must remain elastic and linear when described in a coordinate frame fixed to a material point or region of its domain. The flexible finite-element model of each flexible body is obtained referring the flexible body nodal coordinates to the body fixed frame and using a diagonalized mass description of the inertia in the mass matrix and on the gyroscopic force vector. The modal superposition technique is used to reduce the number of generalized coordinates to a reasonable dimension for complex shaped structural models of flexible bodies. The active vibration control of the flexible multibody components is implemented using an asymmetric collocated piezoelectric sensor/actuator pair. An electromechanically coupled model is taken into account to properly consider the surface-bonded piezoelectric transducers and their effects on the time and spatial response of the flexible multibody components. The electromechanical effects are introduced in the flexible multibody equations of motion by the use of beam and plate/shell elements, developed to this purpose. A comparative study between the classical control strategies, constant gain and amplitude velocity feedback, and optimal control strategy, linear quadratic regulator (LQR), is performed in order to investigate their effectiveness to suppress vibrations in structures with piezoelectric sensing and actuating patches.

  20. Active vibration control of spatial flexible multibody systems

    International Nuclear Information System (INIS)

    Neto, Maria Augusta; Ambrósio, Jorge A. C.; Roseiro, Luis M.; Amaro, A.; Vasques, C. M. A.

    2013-01-01

    In this work a flexible multibody dynamics formulation of complex models including elastic components made of composite materials is extended to include piezoelectric sensors and actuators. The only limitation for the deformation of a structural member is that they must remain elastic and linear when described in a coordinate frame fixed to a material point or region of its domain. The flexible finite-element model of each flexible body is obtained referring the flexible body nodal coordinates to the body fixed frame and using a diagonalized mass description of the inertia in the mass matrix and on the gyroscopic force vector. The modal superposition technique is used to reduce the number of generalized coordinates to a reasonable dimension for complex shaped structural models of flexible bodies. The active vibration control of the flexible multibody components is implemented using an asymmetric collocated piezoelectric sensor/actuator pair. An electromechanically coupled model is taken into account to properly consider the surface-bonded piezoelectric transducers and their effects on the time and spatial response of the flexible multibody components. The electromechanical effects are introduced in the flexible multibody equations of motion by the use of beam and plate/shell elements, developed to this purpose. A comparative study between the classical control strategies, constant gain and amplitude velocity feedback, and optimal control strategy, linear quadratic regulator (LQR), is performed in order to investigate their effectiveness to suppress vibrations in structures with piezoelectric sensing and actuating patches.

  1. Analysis of flexible structures under lateral impact

    International Nuclear Information System (INIS)

    Ramirez, D. F.; Razavi, H.

    2012-01-01

    Three methods for analysis of flexible structures under lateral impact are presented. The first proposed method (Method A) consists of: (1) modifying an available deceleration on a rigid target with conservation principles to account for structural flexibility; and (2) transient nonlinear analysis of the structure with the corrected forcing function. The second proposed method (Method B) is similar to Method A in obtaining the forcing function but it solves the equations of motion of an idealized two-degree-of-freedom system instead of directly using conservation principles. The last method simply provides the maximum force in the structure using the conservation of energy and linear momentum. A coupled simulation is also performed in LS-DYNA and compared against the proposed methods. A case study is presented to illustrate the applicability of all three methods and the LS-DYNA simulation. (authors)

  2. New Horizons For Accounting: Social Accounting

    OpenAIRE

    Ertuna, Özer

    2012-01-01

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

  3. Falling films on flexible inclines

    Science.gov (United States)

    Matar, O. K.; Craster, R. V.; Kumar, S.

    2007-11-01

    The nonlinear stability and dynamic behavior of falling fluid films is studied for flow over a flexible substrate. We use asymptotic methods to deduce governing equations valid in various limits. Long-wave theory is used to derive Benney-like coupled equations for the film thickness and substrate deflection. Weakly nonlinear equations are then derived from these equations that, in the limit of large wall damping and/or large wall tension, reduce to the Kuramoto-Sivashinsky equation. These models break down when inertia becomes more significant, so we also use a long-wave approximation in conjunction with integral theory to derive three strongly coupled nonlinear evolution equations for the film thickness, substrate deflection, and film volumetric flow rate valid at higher Reynolds numbers. These equations, accounting for inertia, capillary, viscous, wall tension, and damping effects, are solved over a wide range of parameters. Our results suggest that decreasing wall damping and/or wall tension can promote the development of chaos in the weakly nonlinear regime and lead to severe substrate deformations in the strongly nonlinear regime; these can give rise to situations in which the free surface and underlying substrate come into contact in finite time.

  4. Flexible resources for quantum metrology

    Science.gov (United States)

    Friis, Nicolai; Orsucci, Davide; Skotiniotis, Michalis; Sekatski, Pavel; Dunjko, Vedran; Briegel, Hans J.; Dür, Wolfgang

    2017-06-01

    Quantum metrology offers a quadratic advantage over classical approaches to parameter estimation problems by utilising entanglement and nonclassicality. However, the hurdle of actually implementing the necessary quantum probe states and measurements, which vary drastically for different metrological scenarios, is usually not taken into account. We show that for a wide range of tasks in metrology, 2D cluster states (a particular family of states useful for measurement-based quantum computation) can serve as flexible resources that allow one to efficiently prepare any required state for sensing, and perform appropriate (entangled) measurements using only single qubit operations. Crucially, the overhead in the number of qubits is less than quadratic, thus preserving the quantum scaling advantage. This is ensured by using a compression to a logarithmically sized space that contains all relevant information for sensing. We specifically demonstrate how our method can be used to obtain optimal scaling for phase and frequency estimation in local estimation problems, as well as for the Bayesian equivalents with Gaussian priors of varying widths. Furthermore, we show that in the paradigmatic case of local phase estimation 1D cluster states are sufficient for optimal state preparation and measurement.

  5. Flexible resources for quantum metrology

    International Nuclear Information System (INIS)

    Friis, Nicolai; Orsucci, Davide; Skotiniotis, Michalis; Sekatski, Pavel; Dunjko, Vedran; Briegel, Hans J; Dür, Wolfgang

    2017-01-01

    Quantum metrology offers a quadratic advantage over classical approaches to parameter estimation problems by utilising entanglement and nonclassicality. However, the hurdle of actually implementing the necessary quantum probe states and measurements, which vary drastically for different metrological scenarios, is usually not taken into account. We show that for a wide range of tasks in metrology, 2D cluster states (a particular family of states useful for measurement-based quantum computation) can serve as flexible resources that allow one to efficiently prepare any required state for sensing, and perform appropriate (entangled) measurements using only single qubit operations. Crucially, the overhead in the number of qubits is less than quadratic, thus preserving the quantum scaling advantage. This is ensured by using a compression to a logarithmically sized space that contains all relevant information for sensing. We specifically demonstrate how our method can be used to obtain optimal scaling for phase and frequency estimation in local estimation problems, as well as for the Bayesian equivalents with Gaussian priors of varying widths. Furthermore, we show that in the paradigmatic case of local phase estimation 1D cluster states are sufficient for optimal state preparation and measurement. (paper)

  6. Accounting as Myth Maker

    Directory of Open Access Journals (Sweden)

    Kathy Rudkin

    2007-06-01

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

  7. Accountability in Health Care

    DEFF Research Database (Denmark)

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

    The debate on accountability within the public sector has been lively in the past decade. Significant progress has been made in developing conceptual frameworks and typologies for characterizing different features and functions of accountability. However, there is a lack of sector specific...... adjustment of such frameworks. In this article we present a framework for analyzing accountability within health care. The paper makes use of the concept of "accountability regime" to signify the combination of different accountability forms, directions and functions at any given point in time. We show...... that reforms can introduce new forms of accountability, change existing accountability relations or change the relative importance of different accountability forms. They may also change the dominant direction and shift the balance between different functions of accountability. We further suggest...

  8. Asymmetric Flexible Supercapacitor Stack

    Directory of Open Access Journals (Sweden)

    Leela Mohana Reddy A

    2008-01-01

    Full Text Available AbstractElectrical double layer supercapacitor is very significant in the field of electrical energy storage which can be the solution for the current revolution in the electronic devices like mobile phones, camera flashes which needs flexible and miniaturized energy storage device with all non-aqueous components. The multiwalled carbon nanotubes (MWNTs have been synthesized by catalytic chemical vapor deposition technique over hydrogen decrepitated Mischmetal (Mm based AB3alloy hydride. The polymer dispersed MWNTs have been obtained by insitu polymerization and the metal oxide/MWNTs were synthesized by sol-gel method. Morphological characterizations of polymer dispersed MWNTs have been carried out using scanning electron microscopy (SEM, transmission electron microscopy (TEM and HRTEM. An assymetric double supercapacitor stack has been fabricated using polymer/MWNTs and metal oxide/MWNTs coated over flexible carbon fabric as electrodes and nafion®membrane as a solid electrolyte. Electrochemical performance of the supercapacitor stack has been investigated using cyclic voltammetry, galvanostatic charge-discharge, and electrochemical impedance spectroscopy.

  9. Building psychological capital with appreciative inquiry: Investigating the mediating role of basic psychological need satisfaction

    OpenAIRE

    Verleysen, Bert; LAMBRECHTS, Frank; Van Acker, Frederik

    2015-01-01

    Appreciative Inquiry (AI) is growing in popularity as a strength-based approach to organization and whole system development. Despite numerous accounts on AI’s outcomes positively impacting on organizations and persons, a dearth of quantitative studies exists measuring AI’s impact on individual-level outcomes. This quantitative study investigates how participating in AI impacts on individuals’ psychological capital (PsyCap) through fulfilling their basic psychological needs (BPN) for competen...

  10. Harmonisation of agricultural accounting

    Directory of Open Access Journals (Sweden)

    Jaroslav Sedláček

    2007-01-01

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

  11. Introducing embedded indigenous psychological support teams: a suggested addition to psychological first aid in an international context.

    Science.gov (United States)

    Edwards-Stewart, Amanda; Ahmad, Zeba S; Thoburn, John W; Furman, Rich; Lambert, Ashly J; Shelly, Lauren; Gunn, Ginger

    2012-01-01

    The current article introduces Embedded Indigenous Psychological Support Teams (IPST) as a possible addition to current disaster relief efforts. This article highlights psychological first aid in an international context by drawing on mainstream disaster relief models such as The American Red Cross, Critical Incident Stress Management, and Flexible Psychological First Aid. IPST are explained as teams utilizing techniques from both CISM and FPFA with a focus on resiliency. It is currently theorized that in utilizing IPST existing disaster relief models may be more effective in mitigating negative physical or mental health consequences post-disaster.

  12. Could Charles Darwin Teach Psychology in the 1980s?

    Science.gov (United States)

    Rigby, Marilyn K.

    1988-01-01

    Discusses the implications of Charles Darwin's personal and professional history for an academic career in psychology. Relationships between his theoretical position and the content of an introductory psychology course he might teach and how he might fare in a contemporary academic environment are sketched in this fictionalized account.…

  13. Father's and Mother's Psychological Violence and Adolescent Behavioral Adjustment

    Science.gov (United States)

    Melancon, Claudiane; Gagne, Marie-Helene

    2011-01-01

    Maternal and paternal psychological violence were examined as potential risk factors for internalized and externalized behavior problems displayed by adolescents. Childhood family violence (physical and psychological parental violence), current extrafamily violence (bullying and dating violence), and family structure were taken into account. A…

  14. Incorporating measurement error in n=1 psychological autoregressive modeling

    NARCIS (Netherlands)

    Schuurman, Noemi K.; Houtveen, Jan H.; Hamaker, Ellen L.

    2015-01-01

    Measurement error is omnipresent in psychological data. However, the vast majority of applications of autoregressive time series analyses in psychology do not take measurement error into account. Disregarding measurement error when it is present in the data results in a bias of the autoregressive

  15. Psychology and the Search for Meaning. Inaugural Lecture.

    Science.gov (United States)

    Mundy-Castle, A. C.

    The author reviews the evolution of man to stress the role of psychology in a nation's social and technological development. It is especially important for developing nations to realize that technology must be coordinated with human social and psychological needs. To clarify the type of being man is, the author provides an account of human…

  16. COMPUTER-ASSISTED ACCOUNTING

    Directory of Open Access Journals (Sweden)

    SORIN-CIPRIAN TEIUŞAN

    2009-01-01

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

  17. Psychological Intervention of Murophobia | Yihun | Internet Journal ...

    African Journals Online (AJOL)

    Although phobia is more commonly observed during adolescence as compared to adulthood, its specific type of murophobia is uncommon. Especially in a country like Ethiopia, where awareness, orientation to mental health and its psychological treatment is undergoing its infancy on account of several reasons, the neurotic ...

  18. Tennis elbow: associated psychological factors.

    Science.gov (United States)

    Aben, Aurelie; De Wilde, Lieven; Hollevoet, Nadine; Henriquez, Carlos; Vandeweerdt, Marc; Ponnet, Koen; Van Tongel, Alexander

    2018-03-01

    The etiology of tennis elbow is multifactorial. Overuse of the wrist extensors along with anatomic factors, such as flexibility problems, aging, and poor blood circulation, may play a role. This study investigated whether patients with tennis elbow have a different psychological profile compared with healthy controls. Patients with clinical signs of tennis elbow, consulting at the Ghent University Hospital between September 2015 and January 2017, were offered a paper-and-pencil questionnaire about Big Five personality traits, perfectionism, anxiety, depression, work satisfaction, and working conditions. Healthy controls in the same risk group were offered the same questionnaires. We recruited 69 patients (35 men, 34 women) and 100 controls (44 men, 56 women). Tennis elbow patients scored significantly lower on the personality traits extraversion and agreeableness. Men, in particular, scored significantly higher on perfectionism and were more likely to develop an anxiety disorder or a depression. Concerning work, patients indicated a significantly higher workload (especially men) and a significantly lower autonomy (especially women). Female patients also indicated less contact with colleagues. However, work satisfaction was relatively high in both groups. The results suggest that there is a relationship between complaints related to tennis elbow and psychological characteristics. Copyright © 2017 Journal of Shoulder and Elbow Surgery Board of Trustees. Published by Elsevier Inc. All rights reserved.

  19. Intrusive Images in Psychological Disorders

    Science.gov (United States)

    Brewin, Chris R.; Gregory, James D.; Lipton, Michelle; Burgess, Neil

    2010-01-01

    Involuntary images and visual memories are prominent in many types of psychopathology. Patients with posttraumatic stress disorder, other anxiety disorders, depression, eating disorders, and psychosis frequently report repeated visual intrusions corresponding to a small number of real or imaginary events, usually extremely vivid, detailed, and with highly distressing content. Both memory and imagery appear to rely on common networks involving medial prefrontal regions, posterior regions in the medial and lateral parietal cortices, the lateral temporal cortex, and the medial temporal lobe. Evidence from cognitive psychology and neuroscience implies distinct neural bases to abstract, flexible, contextualized representations (C-reps) and to inflexible, sensory-bound representations (S-reps). We revise our previous dual representation theory of posttraumatic stress disorder to place it within a neural systems model of healthy memory and imagery. The revised model is used to explain how the different types of distressing visual intrusions associated with clinical disorders arise, in terms of the need for correct interaction between the neural systems supporting S-reps and C-reps via visuospatial working memory. Finally, we discuss the treatment implications of the new model and relate it to existing forms of psychological therapy. PMID:20063969

  20. Psychological jurisprudence as an interdisciplinary science and the area of psychological practice

    Directory of Open Access Journals (Sweden)

    Pozdnyakov V. M.

    2017-04-01

    Full Text Available The article convincingly demonstrates that Russia is increasingly began to publish monographs lawyers on key legal and psychological phenomena, and in dissertations in the formulation of the provisions on the protection of delatsya criticism of "Westernization" of the state legislation and upheld psychologicaland position. At the same time, critically, it is noted that in the field of legal ideology and policies, and in making innovations in the law still, as in Soviet period, dominated by legal dogma, and psychological realities are taken into account in fragments. The reason for this state of Affairs is that still within the framework of University training and further education of local lawyers, in contrast to international practice, insufficient attention is paid to the development of psychological culture, but in the end no full-fledged dialogue between lawyers and psychologists. Taking into account possibilities of integrative methodology justified the subject of psychological law as an interdisciplinary science and the field of psychological practice focused on the identification of regularities and mechanisms of development of legal awareness and legal existence of various actors in the legal activity aimed at the development of psychologically informed interventions for the improvement of legal ideology and politics, systems of law-making, law enforcement and crime prevention, psycho-technical methods and techniques in activities of law enforcement officials. For constructive development of psychological jurisprudence identified the key areas of research and nodal practicerelevant problems.

  1. LGBTQ relationally based positive psychology: An inclusive and systemic framework.

    Science.gov (United States)

    Domínguez, Daniela G; Bobele, Monte; Coppock, Jacqueline; Peña, Ezequiel

    2015-05-01

    Positive psychologists have contributed to our understandings of how positive emotions and flexible cognition enhance resiliency. However, positive psychologists' research has been slow to address the relational resources and interactions that help nonheterosexual families overcome adversity. Addressing overlooked lesbian, gay, bisexual, transgender, or queer (LGBTQ) and systemic factors in positive psychology, this article draws on family resilience literature and LGBTQ literature to theorize a systemic positive psychology framework for working with nonheterosexual families. We developed the LGBTQ relationally based positive psychology framework that integrates positive psychology's strengths-based perspective with the systemic orientation of Walsh's (1996) family resilience framework along with the cultural considerations proposed by LGBTQ family literature. We theorize that the LGBTQ relationally based positive psychology framework takes into consideration the sociopolitical adversities impacting nonheterosexual families and sensitizes positive psychologists, including those working in organized care settings, to the systemic interactions of same-sex loving relationships. (c) 2015 APA, all rights reserved).

  2. Accountability: A Mosaic Image

    Science.gov (United States)

    Turner, Teri

    1977-01-01

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

  3. Keeping Books of Account

    OpenAIRE

    2009-01-01

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

  4. Culture and Accounting Practices

    Directory of Open Access Journals (Sweden)

    Carataș Maria Alina

    2017-01-01

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

  5. Why designers can't understand their users : developing a systematic approach using cognitive psychology

    NARCIS (Netherlands)

    Verhoef, Leonard W.M.

    2007-01-01

    Designers of computer programs have opinions on psychological issues. Humans are so flexible that they finally are able to work with computers they design. This thesis compares common design practice with psychology based designs. Several simple tasks of passengers are analysed in depth: • Finding

  6. Making Collaborative Innovation Accountable

    DEFF Research Database (Denmark)

    Sørensen, Eva

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

  7. TIME MANAGEMENT FOR ACCOUNTANTS

    Directory of Open Access Journals (Sweden)

    Cristina Elena BIGIOI

    2016-06-01

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

  8. Accounting Applications---Introduction

    OpenAIRE

    Joshua Ronen

    1980-01-01

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

  9. Cash Advance Accounting: Accounting Regulations and Practices

    Directory of Open Access Journals (Sweden)

    Aristita Rotila

    2012-12-01

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

  10. On flexible and rigid nouns

    DEFF Research Database (Denmark)

    Rijkhoff, Jan

    2010-01-01

    classes. Finally this article wants to claim that the distinction between rigid and flexible noun categories (a) adds a new dimension to current classifications of parts of speech systems, (b) correlates with certain grammatical phenomena (e.g. so-called number discord), and (c) helps to explain the parts......This article argues that in addition to the major flexible lexical categories in Hengeveld’s classification of parts of speech systems (Contentive, Non-Verb, Modifier), there are also flexible word classes within the rigid lexical category Noun (Set Noun, Sort Noun, General Noun). Members...... by the flexible item in the external world. I will then argue that flexible word classes constitute a proper category (i.e. they are not the result of a merger of some rigid word classes) in that members of flexible word categories display the same properties regarding category membership as members of rigid word...

  11. On flexible and rigid nouns

    DEFF Research Database (Denmark)

    Rijkhoff, Jan

    2008-01-01

    Studies in Language 32-3 (2008), 727-752. Special issue: Parts of Speech: Descriptive tools, theoretical constructs Jan Rijkhoff - On flexible and rigid nouns This article argues that in addition to the flexible lexical categories in Hengeveld’s classification of parts-of-speech systems (Contentive......, Non-Verb, Modifier), there are also flexible word classes within the rigid lexical category Noun (Set Noun, Sort Noun, General Noun). Members of flexible word classes are characterized by their vague semantics, which in the case of nouns means that values for the semantic features Shape...... and Homogeneity are either left undetermined or they are specified in such a way that they do not quite match the properties of the kind of entity denoted by the flexible item in the external world. I will then argue that flexible word classes constitute a proper category (i.e. they are not the result of a merger...

  12. Flexible Language Interoperability

    DEFF Research Database (Denmark)

    Ekman, Torbjörn; Mechlenborg, Peter; Schultz, Ulrik Pagh

    2007-01-01

    Virtual machines raise the abstraction level of the execution environment at the cost of restricting the set of supported languages. Moreover, the ability of a language implementation to integrate with other languages hosted on the same virtual machine typically constrains the features...... of the language. In this paper, we present a highly flexible yet efficient approach to hosting multiple programming languages on an object-oriented virtual machine. Our approach is based on extending the interface of each class with language-specific wrapper methods, offering each language a tailored view...... of a given class. This approach can be deployed both on a statically typed virtual machine, such as the JVM, and on a dynamic virtual machine, such as a Smalltalk virtual machine. We have implemented our approach to language interoperability on top of a prototype virtual machine for embedded systems based...

  13. Flexible cultural repertoires

    DEFF Research Database (Denmark)

    Lindegaard, Marie Rosenkrantz; Zimmermann, Francisca

    2017-01-01

    Despite extensive studies of street culture and the risks of offending and victimization in urban marginalized areas, little is known about the role of cultural repertoires for variation in victimization risks among young men not involved in crime. Based on two ethnographic studies, conducted...... independently of the authors in neighbouring township areas of Cape Town, we offer insights into patterns of victimization among young men not involved in crime who live and attend school in the townships. Young men WHO perform decent cultural repertoires are highly exposed to victimization due to their moral...... rejection of crime-involved youth. Young men who perform flexible cultural repertoires, by incorporating and shifting between gang and decent repertoires, experience low victimization due to their adaptation to crime-involved youth. Findings emphasize the importance of detailed investigations of the way...

  14. Flexible helical yarn swimmers.

    Science.gov (United States)

    Zakharov, A P; Leshansky, A M; Pismen, L M

    2016-09-01

    We investigate the motion of a flexible Stokesian flagellar swimmer realised as a yarn made of two intertwined elastomer fibres, one active, that can reversibly change its length in response to a local excitation causing transition to the nematic state or swelling, and the other one, a passive isotropic elastomer with identical mechanical properties. A propagating chemical wave may provide an excitation mechanism ensuring a constant length of the excited region. Generally, the swimmer moves along a helical trajectory, and the propagation and rotation velocity are very sensitive to the ratio of the excited region to the pitch of the yarn, as well as to the size of a carried load. External excitation by a moving actuating beam is less effective, unless the direction of the beam is adjusted to rotation of the swimmer.

  15. Flexible weapons architecture design

    Science.gov (United States)

    Pyant, William C., III

    Present day air-delivered weapons are of a closed architecture, with little to no ability to tailor the weapon for the individual engagement. The closed architectures require weaponeers to make the target fit the weapon instead of fitting the individual weapons to a target. The concept of a flexible weapons aims to modularize weapons design using an open architecture shell into which different modules are inserted to achieve the desired target fractional damage while reducing cost and civilian casualties. This thesis shows that the architecture design factors of damage mechanism, fusing, weapons weight, guidance, and propulsion are significant in enhancing weapon performance objectives, and would benefit from modularization. Additionally, this thesis constructs an algorithm that can be used to design a weapon set for a particular target class based on these modular components.

  16. Conformational flexibility of aspartame.

    Science.gov (United States)

    Toniolo, Claudio; Temussi, Pierandrea

    2016-05-01

    L-Aspartyl-L-phenylalanine methyl ester, better known as aspartame, is not only one of the most used artificial sweeteners, but also a very interesting molecule with respect to the correlation between molecular structure and taste. The extreme conformational flexibility of this dipeptide posed a huge difficulty when researchers tried to use it as a lead compound to design new sweeteners. In particular, it was difficult to take advantage of its molecular model as a mold to infer the shape of the, then unknown, active site of the sweet taste receptor. Here, we follow the story of the 3D structural aspects of aspartame from early conformational studies to recent docking into homology models of the receptor. © 2016 Wiley Periodicals, Inc. Biopolymers (Pept Sci) 106: 376-384, 2016. © 2016 Wiley Periodicals, Inc.

  17. Designing account management organizations

    NARCIS (Netherlands)

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

    1999-01-01

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

  18. Lo Strategic Management Accounting

    OpenAIRE

    G. INVERNIZZI

    2005-01-01

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

  19. Automated Accounting. Instructor Guide.

    Science.gov (United States)

    Moses, Duane R.

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

  20. Intelligent Accountability in Education

    Science.gov (United States)

    O'Neill, Onora

    2013-01-01

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

  1. The Accounting Capstone Problem

    Science.gov (United States)

    Elrod, Henry; Norris, J. T.

    2012-01-01

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

  2. Implementing Replacement Cost Accounting

    Science.gov (United States)

    1976-12-01

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

  3. Managerial Accounting. Study Guide.

    Science.gov (United States)

    Plachta, Leonard E.

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

  4. The Responsibilities of Accountants

    OpenAIRE

    Ronald F Duska

    2005-01-01

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

  5. Nuclear fuel lease accounting

    International Nuclear Information System (INIS)

    Danielson, A.H.

    1986-01-01

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

  6. The image of accountants

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2009-01-01

    Purpose - The aim of this paper is to investigate the extent to which a profound change in the image of accountants can be seen in the discourse used in accounting software adverts that have appeared in the professional publications of the Chartered Institute of Management Accountants over the last...... four decades. Design/methodology/approach - Methodologically, the paper draws from Barthes' work on the rhetoric of images and Giddens' work on modernity. By looking at accounting software adverts, an attempt is made to investigate the image of the accountant produced by the discourse of the adverts......, and whether the image produced reflects a wide social change in society. Findings - It was found that in the 1970s and the 1980s the accountant was constructed as a responsible and rational person. In the 1990s, the accountant was presented as an instructed action man. However, in a recent advert...

  7. Cost accounting at GKSS

    International Nuclear Information System (INIS)

    Hinz, R.

    1979-01-01

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

  8. PARADIGM OF ACCOUNTING CHANGE

    Directory of Open Access Journals (Sweden)

    Constanta Iacob

    2016-12-01

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

  9. Assessment of psychological pain in suicidal veterans.

    Science.gov (United States)

    Reist, Christopher; Mee, Steven; Fujimoto, Ken; Rajani, Vivek; Bunney, William E; Bunney, Blynn G

    2017-01-01

    Psychological pain is a relatively understudied and potentially important construct in the evaluation of suicidal risk. Psychological pain also referred to as 'mental pain' or 'psychache' can be defined as an adverse emotional reaction to a severe trauma (e.g., the loss of a child) or may be associated with an illness such as depression. When psychological pain levels reach intolerable levels, some individuals may view suicide as the only and final means of escape. To better understand psychological pain, we previously developed and validated a brief self-rating 10-item scale, Mee-Bunney Psychological Pain Assessment Scale [MBP] in depressed patients and non-psychiatric controls. Our results showed a significant increase in psychological pain in the depressed patients compared to controls. We also observed a significant linear correlation between psychological pain and suicidality in the depressed patient cohort. The current investigation extends our study of psychological pain to a diagnostically heterogeneous population of 57 US Veterans enrolled in a suicide prevention program. In addition to the MBP, we administered the Columbia Suicide Severity Rating Scale (C-SSRS), Beck Depression Inventory (BDI-II), Beck Hopelessness Scale (BHS), and the Barratt Impulsiveness Scale (BIS-11). Suicidal patients scoring above a predetermined threshold for high psychological pain also had significantly elevated scores on all the other assessments. Among all of the evaluations, psychological pain accounted for the most shared variance for suicidality (C-SSRS). Stepwise regression analyses showed that impulsiveness (BIS) and psychological pain (MBP) contributed more to suicidality than any of the other combined assessments. We followed patients for 15 months and identified a subgroup (24/57) with serious suicide events. Within this subgroup, 29% (7/24) had a serious suicidal event (determined by the lethality subscale of the C-SSRS), including one completed suicide. Our results

  10. Ethnographic Fieldwork in psychology

    DEFF Research Database (Denmark)

    Tanggaard, Lene

    2014-01-01

    It is argued in the present article that ethnographic fieldwork can serve useful methodological ends within psychology and open the discipline to the cultural landscape of psychological phenomena in everyday life in social practices. Furthermore, a positive case is made for the soundness...... of ethnographic fieldwork. That is, rather than disputing the claim that qualitative methods can serve scientific ends, it is argued that ethnographic fieldwork is suitable for studying the constitution of psychological phenomena in social practices across time....

  11. Psychology and criminal justice

    OpenAIRE

    Adler, Joanna R.

    2013-01-01

    This chapter is designed to give the reader a flavour of a few areas in which psychology has been applied to criminal justice. It begins by providing some historical context and showing the development of some applications of psychology to criminal justice. The chapter is broadly split into 3 sections: Pre Trial; Trial; and Post Trial. In most of this chapter, the areas considered assess how psychology has had an influence on the law and how psychologists work within criminal justice settings...

  12. Strategic Psychological Operations management

    OpenAIRE

    Sokoloski, Joseph A.

    2005-01-01

    United States Military Psychological Operations are engaged in a type of mass marketing of ideas. To accomplish this The United States Army Civil Affairs and Psychological Operations Command (USACAPOC) employs active and reserve PSYOP units to conduct PSYOP campaigns. However the methodology used to manage these campaigns often hinders the effective employment of timely and effective Psychological Operations. PSYOP has a difficult job to accomplish but PSYOP does not have the proper managemen...

  13. Modeling of Flexible Beams for Robotic Manipulators

    International Nuclear Information System (INIS)

    Martins, Jorge; Ayala Botto, Miguel; Costa, Jose sa da

    2002-01-01

    This work treats the problem of modeling robotic manipulators with structural flexibility. A mathematical model of a planar manipulator with a single flexible link is developed. This model is capable of reproducing nonlinear dynamic effects, such as the beam stiffening due to the centrifugal forces induced by the rotation of the joints, giving it the capability to predict reliable dynamic behaviors for a wide range of applications. On the other hand, the model complexity is reduced, in order to keep it amenable for analysis and controller design. The models found in current literature for control design of flexible manipulator arms present dynamic limitations for the sake of real time implementation in a control scheme. These limitations are the result of premature linearization in the formulation of the dynamics equations. In this paper, this common linearization is presented and their dynamic limitations uncovered. An alternative reliable model is then presented. The model is founded on two basic assumptions: inextensibility of the neutral fiber and moderate rotations of the cross sections in order to account for the foreshortening of the beam due to bending. Simulation and experimental results show that the proposed model has the closest dynamic behavior to the real beam

  14. Accounting organizing development tendencies

    Directory of Open Access Journals (Sweden)

    G.I. Lyakhovich

    2017-12-01

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

  15. Center for Deployment Psychology

    Data.gov (United States)

    Federal Laboratory Consortium — The Center for Deployment Psychology was developed to promote the education of psychologists and other behavioral health specialists about issues pertaining to the...

  16. Psychology in Japan.

    Science.gov (United States)

    Imada, Hiroshi; Tanaka-Matsumi, Junko

    2016-06-01

    The purpose of this article is to provide information about Japan and its psychology in advance of the 31st International Congress of Psychology (ICP), to be held in Yokohama, Japan, in 2016. The article begins with the introduction of the Japanese Psychological Association (JPA), the hosting organization of the ICP 2016, and the Japanese Union of Psychological Associations consisting of 51 associations/societies, of which the JPA is a member. This is followed by a brief description of a history of psychology of Japan, with emphasis on the variation in our approach to psychology in three different periods, that is, the pre- and post-Pacific War periods, and the post-1960 period. Next, the international contributions of Japanese psychology/psychologists are discussed from the point of view of their visibility. Education and training in psychology in Japanese universities is discussed with a final positive remark about the long-awaited enactment of the Accredited Psychologist Law in September, 2015. © 2016 International Union of Psychological Science.

  17. Nonlinear dynamics in psychology

    Directory of Open Access Journals (Sweden)

    Stephen J. Guastello

    2001-01-01

    Full Text Available This article provides a survey of the applications of nonlinear dynamical systems theory to substantive problems encountered in the full scope of psychological science. Applications are organized into three topical areas – cognitive science, social and organizational psychology, and personality and clinical psychology. Both theoretical and empirical studies are considered with an emphasis on works that capture the broadest scope of issues that are of substantive interest to psychological theory. A budding literature on the implications of NDS principles in professional practice is reported also.

  18. Special Issue: Flexible Work Arrangements.

    Science.gov (United States)

    Olmstead, Barney, Ed.

    1996-01-01

    Section 1 contains five chapters on flexible work arrangements, self-employment, working from home, part-time professionals, job sharing, and temporary employment. Section 2 includes reviews of four books on working flexibly, concluding with a list of 23 additional readings. (SK)

  19. Sensor Technologies on Flexible Substrates

    Science.gov (United States)

    Koehne, Jessica

    2016-01-01

    NASA Ames has developed sensor technologies on flexible substrates integrated into textiles for personalized environment monitoring and human performance evaluation. Current technologies include chemical sensing for gas leak and event monitoring and biological sensors for human health and performance monitoring. Targeted integration include next generation EVA suits and flexible habitats.

  20. Functional aspects of protein flexibility

    DEFF Research Database (Denmark)

    Teilum, Kaare; Olsen, Johan G; Kragelund, Birthe B

    2009-01-01

    this into an intuitive perception of protein function is challenging. Flexibility is of overwhelming importance for protein function, and the changes in protein structure during interactions with binding partners can be dramatic. The present review addresses protein flexibility, focusing on protein-ligand interactions...

  1. Emerging accounting trends accounting for leases.

    Science.gov (United States)

    Valletta, Robert; Huggins, Brian

    2010-12-01

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

  2. Flexible ring seal

    International Nuclear Information System (INIS)

    Abbes, Claude; Gournier, Andre; Rouaud, Christian; Villepoix, Raymond de.

    1976-01-01

    The invention concerns a flexible metal ring seal, able to ensure a perfect seal between two bearings due to the crushing and elastic deformation properties akin to similar properties in elastomers. Various designs of seal of this kind are already known, particularly a seal made of a core formed by a helical wire spring with close-wound turns and with high axial compression ratio, closed on itself and having the shape of an annulus. This wire ring is surrounded by at least one envelope having at rest the shape of a toroidal surface of which the generating circle does not close on itself. In a particular design mode, the seal in question can include, around the internal spring, two envelopes of which one in contact with the spring is composed of a low ductility elastic metal, such as mild steel or stainless steel and the other is, on the contrary, made of a malleable metal, such as copper or nickel. The first envelope evenly distributes the partial crushing of the spring, when the seal is tightened, on the second envelope which closely fits the two surfaces between which the seal operates. The stress-crushing curve characteristic of the seal comprises two separate parts, the first with a relatively sharp slope corresponds to the start of the seal compression phase, enabling at least some of these curves to reach the requisite seal threshold very quickly, then, beyond this, a second part, practically flat, where the stress is appreciably constant for a wide operating bracket [fr

  3. Flexible piezotronic strain sensor.

    Science.gov (United States)

    Zhou, Jun; Gu, Yudong; Fei, Peng; Mai, Wenjie; Gao, Yifan; Yang, Rusen; Bao, Gang; Wang, Zhong Lin

    2008-09-01

    Strain sensors based on individual ZnO piezoelectric fine-wires (PFWs; nanowires, microwires) have been fabricated by a simple, reliable, and cost-effective technique. The electromechanical sensor device consists of a single electrically connected PFW that is placed on the outer surface of a flexible polystyrene (PS) substrate and bonded at its two ends. The entire device is fully packaged by a polydimethylsiloxane (PDMS) thin layer. The PFW has Schottky contacts at its two ends but with distinctly different barrier heights. The I- V characteristic is highly sensitive to strain mainly due to the change in Schottky barrier height (SBH), which scales linear with strain. The change in SBH is suggested owing to the strain induced band structure change and piezoelectric effect. The experimental data can be well-described by the thermionic emission-diffusion model. A gauge factor of as high as 1250 has been demonstrated, which is 25% higher than the best gauge factor demonstrated for carbon nanotubes. The strain sensor developed here has applications in strain and stress measurements in cell biology, biomedical sciences, MEMS devices, structure monitoring, and more.

  4. Orthogonal flexible Rydberg aggregates

    Science.gov (United States)

    Leonhardt, K.; Wüster, S.; Rost, J. M.

    2016-02-01

    We study the link between atomic motion and exciton transport in flexible Rydberg aggregates, assemblies of highly excited light alkali-metal atoms, for which motion due to dipole-dipole interaction becomes relevant. In two one-dimensional atom chains crossing at a right angle adiabatic exciton transport is affected by a conical intersection of excitonic energy surfaces, which induces controllable nonadiabatic effects. A joint exciton-motion pulse that is initially governed by a single energy surface is coherently split into two modes after crossing the intersection. The modes induce strongly different atomic motion, leading to clear signatures of nonadiabatic effects in atomic density profiles. We have shown how this scenario can be exploited as an exciton switch, controlling direction and coherence properties of the joint pulse on the second of the chains [K. Leonhardt et al., Phys. Rev. Lett. 113, 223001 (2014), 10.1103/PhysRevLett.113.223001]. In this article we discuss the underlying complex dynamics in detail, characterize the switch, and derive our isotropic interaction model from a realistic anisotropic one with the addition of a magnetic bias field.

  5. SOCMA study urges flexibility

    International Nuclear Information System (INIS)

    Kirschner, E.

    1993-01-01

    In implementing the 1990 Pollution Prevention Act, regulators and legislators should hold off on cookie-cutter, numerical goal-based requirements to allow for site and process specific programs, says a study sponsored by the Synthetic Organic Chemicals Manufacturers Association (SOCMA; Washington). Companies should have that flexibility to target their resources toward those activities that reduce pollution cost effectively, says SOCMA environmental quality committee chairman Art Gillen, who is also BASF director of environmental regulatory affairs. The study - conducted by Woodward-Clyde Consultants (Denver) - examines four batch and custom chemical manufacturing films. As in the Clean Air Act, the batch processing of SOCMA-member plants should be considered in new regulations, Gillen says. For example, the study found that most wastes are from shutdowns and cleanouts, and there are frequent charges in waste streams and raw materials. Those characteristics do not lend themselves to annual reduction goals. Also, specific goals could have a wide range of costs: measures to reduce stack air emissions run from $18/lb to $1,106/lb. SOCMA says it will present the study to Congress and the Environmental Protection Agency

  6. Integrated engineering increases flexibility

    International Nuclear Information System (INIS)

    Smith, Ray

    1991-01-01

    Integrated Engineering (IE) can be used to describe the best use of increasingly rare good engineering talent in an increasingly competive world. A number of organisations are now moving towards IE without any general agreement on a precise definition. The engineering division of British Nuclear Fuels (BNFL) is one such organisation. This feature covers the reasoning behind the decision, and our experience to date. BNFL engineering division is responsible primarily for the provision of major facilities on BNFL operational sites. This provision includes feasibility, front end and detailed design, procurement, installation and commissioning. Task force working has been used for some of the large projects. But the future workload is expected to comprise many more smaller projects. At the same time, equipment is becoming more complex and the need for mutual understanding and appreciation between disciplines is increasing. To meet this increasing need for flexibility, BNFL has decided to move to the matrix structure of project management and functional departments described in the article. (Author)

  7. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

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

  8. The Harmonization of Accounting

    Directory of Open Access Journals (Sweden)

    Hajnal Noémi

    2017-11-01

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

  9. Psychological Practice in the Bodies of Internal Affairs: Current Condition and Perspectives

    Directory of Open Access Journals (Sweden)

    Ulyanina O.A.

    2017-11-01

    Full Text Available The article describes the main directions and reveals the content of psychological work in the bodies of internal affairs which is continuously implemented at each stage of staff performance. Among the leading areas of activity of psychologists are the following: professional psychological selection of candidates for service; psychological diagnosis of employees in the course of support of official activity; the study of the socio-psychological climate in the collectives and the moral and psychological state of the personnel; carrying out special psychophysiological studies using a polygraph; adaptation of young employees; professional psychological training of personnel; psychological prevention and correction of negative psychoemotional states; psychological counseling of personal, family and professional problems of employees. Taking into account the described state of the departmental psychological service, the prospective directions of its development are outlined, and the need to implement a systemic, integrated approach when solving problems related to the psychological maintenance of staff performance is emphasized.

  10. Harmonisation of agricultural accounting

    OpenAIRE

    Jaroslav Sedláček

    2007-01-01

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

  11. Accounting for carbon

    OpenAIRE

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

    2010-01-01

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

  12. Millennium Challenge Account

    National Research Council Canada - National Science Library

    Tarnoff, Curt

    2008-01-01

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

  13. Review: Erica Burman (2008. Deconstructing Developmental Psychology

    Directory of Open Access Journals (Sweden)

    Bróna Nic Giolla Easpaig

    2009-11-01

    Full Text Available We here offer a review of Erica BURMAN's "Deconstructing Developmental Psychology" (2nd ed. in the form of a critical reading of the book in so far as it relates to matters of knowledge and power, the truthing of particular claims, and to critical pedagogy. We express some concern about the vulnerability of students in mainstream higher psychology education contexts reading this textbook who might be penalised for resisting, as this book encourages them to do, the prescribed accounts of psychology which they are more generally required to digest and regurgitate. However we argue that the first two chapters alone provide the reader with a whole critical psychology education, which does more than touch on imperialism, colonisation and patriarchy and brilliantly links the inventions of psychology to the major issues of our time. We argue that one of the strongest features of the book is the way in which it addresses oppressive discourses which are reproduced in developmental psychology, particularly concerning gender, racism, disabling practices, and oppressive practices. This textbook is powerful in deconstructing oppressive discourses which masquerade as forms of "legitimate truth" and in equipping the reader to identify and critique research processes which privilege certain types of knowledge above others. URN: urn:nbn:de:0114-fqs1001127

  14. General Psychological Implications of the Human Capacity for Grief.

    Science.gov (United States)

    Brinkmann, Svend

    2018-06-01

    Much theorizing in psychology and related disciplines begins with a given model of the mind that is then applied in research projects to study concrete phenomena. Sometimes psychological research can be theory-driven in quite an explicit way, approaching the logic of the hypothetico-deductive method. Others reject this and prefer to work inductively, and, in the extreme case of positivism, perhaps try to avoid theorizing altogether. In this article I shall suggest another way to think of the relationship between psychological theories and psychological phenomena. My suggestion is not simply to replace the hypothetico-deductive model with an inductive one, but to argue that the most direct route to theories of the human mind that grasp its complexity is to begin with the Kantian question of transcendental philosophy: X exists - how is X possible? In the context of this article, I apply this questioning to the phenomenon of grief: Grief exists - what general psychological theory of the mind do we need in order to account for its possibility? I attempt to extract three general psychological points from the existence of grief, viz. (1) the deep relationality of the self, (2) the limitations of evolutionary accounts, and (3) the normativity of psychological phenomena. I shall argue that these are general psychological lessons to be learned from grief, although they could also be arrived at by considering several other significant psychological phenomena.

  15. Labour Markets and Employment Practices in the Age of Flexibility: A Case Study of Silicon Valley.

    Science.gov (United States)

    Carnoy, Martin; And Others

    1997-01-01

    Flexible employment has accounted for more than half of Silicon Valley's total employment growth in the past 10 years. Flexible employment has become a permanent strategy that may create insecurity for low-skilled workers; it also leads to a high turnover rate among highly skilled workers. (JOW)

  16. Alchemical crossings in Psychology

    Directory of Open Access Journals (Sweden)

    Helton Marculino de Souza

    2014-12-01

    Full Text Available The objective of this article is to discuss the contributions of Alchemy to the field of Psychology, especially for Analytical Psychology as a proposal of an Alchemical Psychology, whose representatives highlighted here are Carl Gustav Jung and James Hillman. It is understood that the knowledge of Alchemy have been applied in various areas such as metallurgy, chemistry, philosophy, and it has a possible application in the field of Psychology. In this sense, it is observed that if to Jung the concepts of Alchemy interlace connections with the knowledge proposed by Analytical Psychology, on the other hand Hillman adopts this knowledge to develop a strategy for use in the field of psychotherapy, proposing to think alchemically. Thus, for this second author in the exercise of Psychology, the meetings with the patient go beyond the application of theories, constituting as a “do-soul” in the office. This is, more than translating symbols, it is proposed to “stay with the image”, with an attention from both the patient and the psychologist for that the words expressed in this dialogue does not become “wordthings” or be reduced to a unique meaning that tends to discard the image. It is hoped, through this work, to promote knowledge of the professionals about the Analytical Psychology and Alchemy Psychology in their connections with Alchemy and its reverberations in the field of psychotherapy in these approaches.

  17. Transpersonal Psychology in Education.

    Science.gov (United States)

    Roberts, Thomas Bradford; Clark, Frances Vaughan

    The introduction to this booklet states that transpersonal psychology focuses attention on the human capacity for self-transcendence as well as self-realization, and is concerned with the optimum development of consciousness. This booklet attempts to illustrate the value of this psychology in education, not as a complete substitute for traditional…

  18. Simulation and psychology

    DEFF Research Database (Denmark)

    Dieckmann, Peter; Krage, Ralf

    2013-01-01

    Psychology is relevant for improving the use of simulation in anesthesiology, as it allows us to describe, explain and optimize the interactions of learners and instructors as well as the design of simulation scenarios and debriefings. Much psychological expertise is not used for simulation...

  19. Editorial overview: Evolutionary psychology

    NARCIS (Netherlands)

    Gangestad, S.W.; Tybur, J.M.

    2016-01-01

    Functional approaches in psychology - which ask what behavior is good for - are almost as old as scientific psychology itself. Yet sophisticated, generative functional theories were not possible until developments in evolutionary biology in the mid-20th century. Arising in the last three decades,

  20. Virtual Reality in Psychology

    Science.gov (United States)

    Foreman, Nigel

    2009-01-01

    The benefits of using virtual environments (VEs) in psychology arise from the fact that movements in virtual space, and accompanying perceptual changes, are treated by the brain in much the same way as those in equivalent real space. The research benefits of using VEs, in areas of psychology such as spatial learning and cognition, include…

  1. Environmental Psychology: An Introduction

    NARCIS (Netherlands)

    Steg, L.; Berg, van den A.E.; Groot, de J.I.M.

    2012-01-01

    Environmental Psychology: An Introduction offers a research-based introduction to the psychological relationship between humans and their built and natural environments and discusses how sustainable environments can be created to the benefit of both people and nature •Explores the environment's

  2. Psychological effects of nuclear warfare

    International Nuclear Information System (INIS)

    Mickley, G.A.

    1987-01-01

    This report is divided into five parts. (1) Discussion of the psychological milieu before a nuclear confrontation. (2) Acute psychological reactions to nuclear warfare (some of which may reflect, in part, direct radiogenic alteration of nervous system functions). (3) Chronic psychological effects of a nuclear confrontation. (4) Issues concerning treatment of these psychological changes. (5) Prevention of adverse psychological reactions to nuclear warfare

  3. The Tasks of Educational Psychology in the Light of the Decisions of the Twenty-Fourth Congress of the CPSU

    Science.gov (United States)

    Bozhovich, L. I.; Chudnovsky, V. E.

    1973-01-01

    The task of educational psychology is to create flexible but scientifically substantiated methods of determining personality traits and the degree of their development. Emphasis here is on the need for self discipline as a major objective in child rearing. (JB)

  4. Theorising context in psychology

    DEFF Research Database (Denmark)

    Glaveanu, Vlad Petre

    2014-01-01

    This article aims to address the issue of what context is and how it can be incorporated in psychological theory by using the case study of creativity research. It starts from a basic definition of context as the spatiotemporal continuum that, together with psychological phenomena, constitutes...... a totality and should be considered a single, integrated whole. As such, contexts are neither subjective, existing only in perception, nor are they a set of variables external to the person, but participate directly in the processes under study in psychology. We can therefore distinguish between “flat......” theorising, one-dimensional and overconcerned with intra-psychological factors, and “3-D” models trying to articulate the psychological, the spatial (sociomaterial), and the temporal. These categories are illustrated by different theoretical approaches to creativity. It is argued here that a cultural...

  5. Cash Advance Accounting: Accounting Regulations and Practices

    OpenAIRE

    Aristita Rotila

    2012-01-01

    It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate...

  6. Accounting as an Engine

    DEFF Research Database (Denmark)

    Revellino, Silvana; Mouritsen, Jan

    2015-01-01

    This paper explores the relationships between calculative practices and innovative activities. It investigates how calculative practices such as accounting develop knowledge that functions as an engine (MacKenzie, 2006) for innovation. This is an attempt at exploring the role of accounting through...

  7. Accounting Faculty Internships

    Directory of Open Access Journals (Sweden)

    Jill Christopher

    2013-06-01

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

  8. Computerizing the Accounting Curriculum.

    Science.gov (United States)

    Nash, John F.; England, Thomas G.

    1986-01-01

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

  9. Ghana : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  10. Basis of accountability system

    International Nuclear Information System (INIS)

    Anon.

    1981-01-01

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

  11. Georgia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

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

  12. Towards ecosystem accounting

    NARCIS (Netherlands)

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

    2015-01-01

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

  13. Accountability: Brand L.

    Science.gov (United States)

    Lessinger, Leon M.

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

  14. Internet accounting dictionaries

    DEFF Research Database (Denmark)

    Nielsen, Sandro; Mourier, Lise

    2005-01-01

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

  15. Peru : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  16. Deterrents to Accountability.

    Science.gov (United States)

    Hencley, Stephen P.

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

  17. Public Accountancy Handbook.

    Science.gov (United States)

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

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

  18. PLATO IV Accountancy Index.

    Science.gov (United States)

    Pondy, Dorothy, Comp.

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

  19. Incentivizing Flexibility in System Operations

    Energy Technology Data Exchange (ETDEWEB)

    Milligan, Michael [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Bloom, Aaron P [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Townsend, Aaron [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Ela, Erik [Electric Power Research Institute; Botterud, Audun [Argonne National Laboratory; Levin, Todd [Argonne National Laboratory

    2018-02-15

    Defining flexibility has been a challenge that a number of industry members and researchers have attempted to address in recent years. With increased variability and uncertainty of variable generation (VG), the resources on the system will have to be more flexible to adjust output, so that power output ranges, power ramp rates, and energy duration sustainability are sufficient to meet the needs of balancing supply with demand at various operational timescales. This chapter discusses whether existing market designs provide adequate incentives for resources to offer their flexibility into the market to meet the increased levels of variability and uncertainty introduced by VG in the short-term operational time frame. It presents a definition of flexibility and discusses how increased levels of VG require increased needs for flexibility on power systems. Following this introductory material, the chapter examines how existing market designs ensure that resources have the right incentives to provide increased flexibility, and then discusses a number of emerging market design elements that impact flexibility incentives.

  20. Accounting and strategising

    DEFF Research Database (Denmark)

    Jørgensen, Brian; Messner, Martin

    2010-01-01

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

  1. Particularities of farm accounting

    Directory of Open Access Journals (Sweden)

    Lapteș, R.

    2012-01-01

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

  2. Central Accountability System (CLAS)

    International Nuclear Information System (INIS)

    Hairston, L.A.

    1991-01-01

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

  3. 'Health psychology' or 'psychology for health'? A history of psychologists' engagement with health in South Africa.

    Science.gov (United States)

    Yen, Jeffery; Vaccarino, Oriana

    2018-03-01

    In contrast to the institutionalization of health psychology in North America and Europe, much psychological work on health issues in South Africa emerged as part of a critical revitalization of South African psychology as a whole, coinciding with the dismantling of Apartheid and global shifts in health discourse. The field's development reflects attempts to engage with urgent health problems in the context of rapid sociopolitical changes that followed democratic transition in the 1990s, and under new conditions of knowledge production. We provide an account of these issues, as well as reflections on the field's future, as inflected through the experiences of 12 South African psychologists whose careers span the emergence of health-related psychology to the present day.

  4. Aggregating and Disaggregating Flexibility Objects

    DEFF Research Database (Denmark)

    Siksnys, Laurynas; Valsomatzis, Emmanouil; Hose, Katja

    2015-01-01

    In many scientific and commercial domains we encounter flexibility objects, i.e., objects with explicit flexibilities in a time and an amount dimension (e.g., energy or product amount). Applications of flexibility objects require novel and efficient techniques capable of handling large amounts...... and aiming at energy balancing during aggregation. In more detail, this paper considers the complete life cycle of flex-objects: aggregation, disaggregation, associated requirements, efficient incremental computation, and balance aggregation techniques. Extensive experiments based on real-world data from...

  5. Psychology or Psychological Science?: A Survey of Graduate Psychology Faculty Regarding Program Names

    Science.gov (United States)

    Collisson, Brian; Rusbasan, David

    2018-01-01

    The question of renaming graduate psychology programs to psychological science is a timely and contentious issue. To better understand why some programs, but not others, are changing names, we surveyed chairpersons (Study 1) and faculty (Study 2) within graduate psychology and psychological science programs. Within psychology programs, a name…

  6. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

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

  7. The idea of atmosphere: Social psychology and other prolegomena

    Directory of Open Access Journals (Sweden)

    Jahir Navalles Gomez

    2008-05-01

    Full Text Available The history of social psychology in this article differs from the standard versions. This is due to the fact that I call on contribtuons from different interlocutors, some of them from outside the discipline of social psychology. Their theorical insights provide a clue to the idea hidden in the background of social psychology –the idea of "atmosphere". I begin by setting out what official social psychology has held in contempt – its own past, its own unofficial history. I also make a case for the work of certain authors who have been ignored within social psychology, and introduce others who have cautiously developed the idea of 'atmosphere'. I trace how 'atmosphere' became the central metaphor which historically informed the discipline of social psychology, taking account of the work of historians and philosophers, as well as sociologists and philologists. 'Atmosphere' is the origin of social psychology, an idea that results in a nostalgic psychology, an historical psychology and a collective psychology.

  8. The determination of contribution of emotional intelligence and parenting styles components to predicts positive psychological components

    OpenAIRE

    hosein Ebrahimi moghadam; mahin Fekraty

    2015-01-01

    Background: Since the essential of positive psychological components, as compliment of deficiency oriented approaches, has begun in recent days,we decided to take into account this new branch of psychology which scientifically considers studying forces of human, as well as because of the importance of this branch of psychology, we also tried to search the contribution of emotional intelligence and parenting styles components to predict positive psychological components. Materials and Methods:...

  9. When accounting was economics

    Directory of Open Access Journals (Sweden)

    Mieczysław Dobija

    2015-04-01

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

  10. Methodology of sustainability accounting

    Directory of Open Access Journals (Sweden)

    O.H. Sokil

    2017-03-01

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

  11. On the conceptual foundations of psychological measurement

    International Nuclear Information System (INIS)

    Maul, Andrew; Wilson, Mark; Irribarra, David Torres

    2013-01-01

    Measurement has long been an important element of epistemology in the physical sciences and natural philosophy. More recently, the psychological sciences have developed a variety of techniques that purport to be instances of measurement as well. However, it is not clear how the understanding of measurement invoked in psychological science applications accords with the understanding of measurement found in other scientific disciplines. A sharper focus on conceptual clarity and coherence across the psychological and physical sciences has the potential to add a great deal to efforts to improve such practices. In this paper, we argue that it is possible to formulate a philosophically coherent account of how measurement works in both the physical and the human sciences

  12. The Future of Qualitative Research in Psychology

    DEFF Research Database (Denmark)

    Demuth, Carolin; Terkildsen, Thomas Schjødt

    2015-01-01

    (Aalborg University) and Günter Mey (Stendal University of Applied Science). The discussion started out by addressing the specifics of qualitative research in the field of psychology, its historical development and the perils of recent trends of standardization and neo-positivistic orientations. In light......In May 2014, a workshop on ”The future of qualitative research in psychology” took place at Aalborg University, Department of Communication & Psychology organized by Carolin Demuth. Participants from Aalborg University engaged in a lively exchange with the two invited discussants Svend Brinkmann...... of the discrepancy of what could be potentially achieved with qualitative methods for psychological research and how they are actually currently applied, the need was stressed to return to an understanding of qualitative methods as a craft skill and to take into account the subjectivity of the researcher...

  13. On the conceptual foundations of psychological measurement

    Science.gov (United States)

    Maul, Andrew; Wilson, Mark; Torres Irribarra, David

    2013-09-01

    Measurement has long been an important element of epistemology in the physical sciences and natural philosophy. More recently, the psychological sciences have developed a variety of techniques that purport to be instances of measurement as well. However, it is not clear how the understanding of measurement invoked in psychological science applications accords with the understanding of measurement found in other scientific disciplines. A sharper focus on conceptual clarity and coherence across the psychological and physical sciences has the potential to add a great deal to efforts to improve such practices. In this paper, we argue that it is possible to formulate a philosophically coherent account of how measurement works in both the physical and the human sciences.

  14. Flexible Thermoelectric Generators on Silicon Fabric

    KAUST Repository

    Sevilla, Galo T.

    2012-01-01

    In this work, the development of a Thermoelectric Generator on Flexible Silicon Fabric is explored to extend silicon electronics for flexible platforms. Low cost, easily deployable plastic based flexible electronics are of great interest for smart

  15. Granular shear flows of flexible rod-like particles

    Science.gov (United States)

    Guo, Y.; Curtis, J.; Wassgren, C.; Ketterhagen, W.; Hancock, B.

    2013-06-01

    Flexible particles are widely encountered in nature, e.g., stalks of plants, fiberglass particles, and ceramic nanofibers. Early studies indicated that the deformability of particles has a significant impact on the properties of granular materials and fiber suspensions. In this study, shear flows of flexible particles are simulated using the Discrete Element Method (DEM) to explore the effect of particle flexibility on the flow behavior and constitutive laws. A flexible particle is formed by connecting a number of constituent spheres in a straight line using elastic bonds. The forces/moments due to the normal, tangential, bending, and torsional deformation of a bond resist the relative movement between two bonded constituent spheres. The bond stiffness determines how difficult it is to make a particle deform, and the bond damping accounts for the energy dissipation in the particle vibration process. The simulation results show that elastically bonded particles have smaller coefficients of restitution compared to rigidly connected particles, due to the fact that kinetic energy is partially converted to potential energy in a contact between flexible particles. The coefficient of restitution decreases as the bond stiffness decreases and the bond damping coefficient increases. As a result, smaller stresses are obtained for granular flows of the flexible particles with smaller bond stiffness and larger bond damping coefficient.

  16. Political Psychology of European Integration

    OpenAIRE

    Manners, Ian James

    2014-01-01

    The chapter engages in a survey of what political psychology and European integration have to say to each other in the understanding of the European Union. The chapter draws on five strands of political psychology as part of this engagement – conventional psychology, social psychology, social construction, psychoanalysis, and critical political psychology. Within each strand a number of examples of scholarship at the interface of political psychology and European integration are examined. The...

  17. Accounting for productivity

    DEFF Research Database (Denmark)

    Aiyar, Shekhar; Dalgaard, Carl-Johan Lars

    2009-01-01

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

  18. Integrated material accountancy system

    International Nuclear Information System (INIS)

    Calabozo, M.; Buiza, A.

    1991-01-01

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

  19. Management and cost accounting

    CERN Document Server

    Drury, Colin

    1992-01-01

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

  20. Environmental accounting and statistics

    International Nuclear Information System (INIS)

    Bartelmus, P.L.P.

    1992-01-01

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

  1. Beyond safety accountability

    CERN Document Server

    Geller, E Scott

    2001-01-01

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

  2. Flexibility of trunnion piping elbows

    International Nuclear Information System (INIS)

    Lewis, G.D.; Chao, Y.J.

    1987-01-01

    Flexibility factors and stress indices for piping component such as straight pipe, elbows, butt-welding tees, branch connections, and butt-welding reducers are contained in the code, but many of the less common piping components, like the trunnion elbow, do not have flexibility factors or stress indices defined. The purpose of this paper is to identify the in-plane and out-of-plane flexibility factors in accordance with code procedures for welded trunnions attached to the tangent centerlines of long radius elbows. This work utilized the finite element method as applicable to plates and shells for calculating the relative rotations of the trunnion elbow-ends for in-plane and out-of-plane elbow moment loadings. These rotations are used to derive the corresponding in-plane and out-of-plane flexibility factors. (orig./GL)

  3. Distributed flexibility in inertial swimmers

    Science.gov (United States)

    Floryan, Daniel; Rowley, Clarence W.; Smits, Alexander J.

    2017-11-01

    To achieve fast and efficient swimming, the flexibility of the propulsive surfaces is an important feature. To better understand the effects of distributed flexibility (either through inhomogeneous material properties, varying geometry, or both) we consider the coupled solid and fluid mechanics of the problem. Here, we develop a simplified model of a flexible swimmer, using Euler-Bernoulli theory to describe the solid, Theodorsen's theory to describe the fluid, and a Blasius boundary layer to incorporate viscous effects. Our primary aims are to understand how distributed flexibility affects the thrust production and efficiency of a swimmer with imposed motion at its leading edge. In particular, we examine the modal shapes of the swimmer to gain physical insight into the observed trends. Supported under ONR MURI Grant N00014-14-1-0533, Program Manager Robert Brizzolara.

  4. IRBA SERIES : Accounting In Japan

    OpenAIRE

    Arai, Kiyomitsu

    1994-01-01

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

  5. Nonlinear analysis of flexible plates lying on elastic foundation

    Directory of Open Access Journals (Sweden)

    Trushin Sergey

    2017-01-01

    Full Text Available This article describes numerical procedures for analysis of flexible rectangular plates lying on elastic foundation. Computing models are based on the theory of plates with account of transverse shear deformations. The finite difference energy method of discretization is used for reducing the initial continuum problem to finite dimensional problem. Solution procedures for nonlinear problem are based on Newton-Raphson method. This theory of plates and numerical methods have been used for investigation of nonlinear behavior of flexible plates on elastic foundation with different properties.

  6. Thinking Psychology Today

    OpenAIRE

    ÁNGELA MARÍA ROBLEDO-GÓMEZ

    2008-01-01

    The inauguration text of the V Congress of Psychology at the Javeriana University, “Thinking the Present: Psychology, Criticism, and Globalization Times”, is presented. This event took place in April, 2008, in Bogotá, Colombia. These thoughts invite to see Psychology in the present, and to ask oneself about the forms of life that we are built of and that go through subjectivities in today’s World, within the framework of the Economical, Cultural, Social and Political conditions of our countri...

  7. Psychological response of accident

    International Nuclear Information System (INIS)

    Novikov, V.S.; Nikiforov, A.M.; Cheprasov, V.Yu.

    1996-01-01

    The psychological status of rescuers of consequences of Chernobyl[s accidents, having planned stationary examination and treatment of common somatic diseases, has been examined. THe age of men represented the study group was 35-54 years old. The results of medical-psychological examination showed the development in rescuers of common dysadaptation and stress state, characterized by depressive-hypochondriac state with high anxiety. The course of psychotherapeutic activities made possible to improve essentionally the psychological status of the patients. 12 refs., 3 figs., 1 tab

  8. SPORT AND EXERCISE PSYCHOLOGY

    Directory of Open Access Journals (Sweden)

    Andy Lane

    2008-09-01

    Full Text Available DESCRIPTION The book introduces the undergraduate psychology student to both academic and professional aspects of Sport and Exercise Psychology. It uses up to date research evidence, established theory and a variety of activities that help the student consider and understand academic and professional aspects of this particular academic discipline. PURPOSE The book aims to provide the undergraduate psychology student with a structured introduction to the subject area and an insight into the theoretical evidence and practical suggestions that underpin what a Sport and Exercise psychologist does. The book also aims to support one term or one semester courses in Sport and Exercise Psychology. It is also appropriate for Masters level courses. FEATURES The book begins with a chapter on applied sports psychology to give the reader an insight into the domain of sport psychology, providing an overview of the techniques that could be used. The next three chapters focus on mood, anxiety and self confidence, which influence performance. This leads on to four chapters that focus on managing psychological states. There is also a chapter on leadership which interestingly includes leadership development in coaches and in athletes. Two chapters focus on the effects of exercise on psychological states, providing a balance between the benefits and potential drawbacks. The final chapter examines the issue of placebo effects. Throughout each chapter there are useful activities than can help the reader's understanding of practical and theoretical issues. These also have practical implications for the work of a Sport and Exercise Psychologist. Key ethical issues are raised on a regular basis throughout the text. The book offers an excellent blend of theory and practical suggestions which are critically discussed thus giving valuable insights regarding the research process and applied practice which is often lacking in the more well known standard textbooks for Sport

  9. Determinants of flexible work arrangements

    OpenAIRE

    Sarbu, Miruna

    2014-01-01

    Flexible work arrangements such as allowing employees to work at home are used in firms, especially since information and communication technologies have become so widespread. Using individual-level data from 10,884 German employees, this paper analyses the determinants of working at home as a form of flexible work arrangements. The analysis is based on descriptive analyses and a discrete choice model using a probit estimation approach. The results reveal that men have a higher...

  10. Workplace flexibility across the lifespan

    OpenAIRE

    Bal, Pieter; Jansen, Paul G W

    2016-01-01

    As demographic changes impact the workplace, governments, organizations and workers arelooking for ways to sustain optimal working lives at higher ages. Workplace flexibility has beenintroduced as a potential way workers can have more satisfying working lives until theirretirement ages. This paper presents a critical review of the literature on workplace flexibilityacross the lifespan. It discusses how flexibility has been conceptualized across differentdisciplines, and postulates a definitio...

  11. Flexible packaging for PV modules

    Science.gov (United States)

    Dhere, Neelkanth G.

    2008-08-01

    Economic, flexible packages that provide needed level of protection to organic and some other PV cells over >25-years have not yet been developed. However, flexible packaging is essential in niche large-scale applications. Typical configuration used in flexible photovoltaic (PV) module packaging is transparent frontsheet/encapsulant/PV cells/flexible substrate. Besides flexibility of various components, the solder bonds should also be flexible and resistant to fatigue due to cyclic loading. Flexible front sheets should provide optical transparency, mechanical protection, scratch resistance, dielectric isolation, water resistance, UV stability and adhesion to encapsulant. Examples are Tefzel, Tedlar and Silicone. Dirt can get embedded in soft layers such as silicone and obscure light. Water vapor transmittance rate (WVTR) of polymer films used in the food packaging industry as moisture barriers are ~0.05 g/(m2.day) under ambient conditions. In comparison, light emitting diodes employ packaging components that have WVTR of ~10-6 g/(m2.day). WVTR of polymer sheets can be improved by coating them with dense inorganic/organic multilayers. Ethylene vinyl acetate, an amorphous copolymer used predominantly by the PV industry has very high O2 and H2O diffusivity. Quaternary carbon chains (such as acetate) in a polymer lead to cleavage and loss of adhesional strength at relatively low exposures. Reactivity of PV module components increases in presence of O2 and H2O. Adhesional strength degrades due to the breakdown of structure of polymer by reactive, free radicals formed by high-energy radiation. Free radical formation in polymers is reduced when the aromatic rings are attached at regular intervals. This paper will review flexible packaging for PV modules.

  12. Flexible forms of working hours

    OpenAIRE

    Knapp, Viktor

    2017-01-01

    66 Abstract - Flexible forms of working hours This diploma thesis deals with the flexible forms of working hours and its goal is to describe this issue in intelligible and comprehensive way. It is being very interesting and current theme which is to a great extent not subject to direct legal regulations and provides its contracting parties with a big amount of freedom of contract. This fact assists in bigger flexibilization of labour market and represents a significant instrument in the fight...

  13. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

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

  14. Individuals Account Review

    National Research Council Canada - National Science Library

    Scott, Donald

    2004-01-01

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

  15. Nuclear material accounting handbook

    International Nuclear Information System (INIS)

    2008-01-01

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

  16. Whole of Government Accounts

    DEFF Research Database (Denmark)

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

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

  17. Valuation and creative accounting

    Directory of Open Access Journals (Sweden)

    Maria Madalina VOINEA

    2014-06-01

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

  18. PLACING ACCOUNTING AMONG SCIENCES

    Directory of Open Access Journals (Sweden)

    Mihai Deju

    2013-12-01

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

  19. Species accounts. Chapter 4

    Science.gov (United States)

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

    2007-01-01

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

  20. Automated Analysis of Accountability

    DEFF Research Database (Denmark)

    Bruni, Alessandro; Giustolisi, Rosario; Schürmann, Carsten

    2017-01-01

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

  1. Management accounting for hospitals

    African Journals Online (AJOL)

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

  2. Nanotechnology and accounting issues

    OpenAIRE

    Abedalqader Rababah

    2017-01-01

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

  3. The marketization of accountancy

    OpenAIRE

    Picard, Claire-France

    2015-01-01

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

  4. Accounting for Universities’ Impact

    DEFF Research Database (Denmark)

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

    2015-01-01

    We present an approach that aims to comprehensively account for scientists’ academic engagement and commercialization activities. While previous research has pointed to the economic and social impact of these activities, it has also been hampered by the difficulties of accurately quantifying them....... Our approach complements university administrative records with data retrieved from external sources and surveys to quantify academic consulting, patenting, and academic entrepreneurship. This allows us to accurately account for ‘independent’ activity, i.e., academic engagement and commercialization...

  5. Verification Account Management System (VAMS)

    Data.gov (United States)

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

  6. Managing Public Accountability : How Public Managers Manage Public Accountability

    NARCIS (Netherlands)

    Schillemans, Thomas

    2015-01-01

    Accountability is of growing importance in contemporary governance. The academic literature on public accountability is fraught with concerned analyses, suggesting that accountability is a problematic issue for public managers. This article investigates how public managers experience accountability

  7. The Impact of Accounting Methods on Cost Reduction Rates in Defense Aerospace Weapons System Programs

    Science.gov (United States)

    1988-12-01

    and adhered to in U.S. industry, allow some flexibility in accounting. Under GAAP , accounting areas such as depreciation , inventory, investment tax... depreciation , inventory and investment tax credit) in predicting cost reduction rates are studied. Of the three accounting variables, only inventory...RATES .. ................. ........... 5 1. Depreciation ........ ............... 6 2. Capitalizing or Expensing of Costs . . .. 6 3. Material Costs

  8. Argumentation, rationality, and psychology of reasoning

    Directory of Open Access Journals (Sweden)

    David Godden

    2015-05-01

    Full Text Available This paper explicates an account of argumentative rationality by articulating the common, basic idea of its nature, and then identifying a collection of assumptions inherent in it. Argumentative rationality is then contrasted with dual-process theories of reasoning and rationality prevalent in the psychology of reasoning. It is argued that argumentative rationality properly corresponds only with system-2 reasoning in dual-process theories. This result challenges the prescriptive force of argumentative norms derives if they derive at all from their descriptive accuracy of our cognitive capacities. In response, I propose an activity-based account of reasoning which retains the assumptions of argumentative rationality while recontextualizing the relationship between reasoning as a justificatory activity and the psychological states and processes underlying that activity.

  9. Discursive psychology and feminism.

    Science.gov (United States)

    Weatherall, Ann

    2012-09-01

    This appraisal highlights the productive engagement between feminism and discursive psychology (DP). It discusses some of the confluence and tensions between DP and feminism. The two share critical perspectives on science and psychology, a concern with prejudice, and have ideas in common about the constructed nature of social categories, such as gender. One difficulty arises from the relativism associated with the post-structural theoretical underpinnings of DP, which can be understood as politically paralyzing. Another problem comes from an endorsement of a conversation analytic mentality, where identity categories such as gender can only be legitimately used in an analysis when participants' orient to their relevance. The high-profile debates and literature in DP shows it has made a notable contribution to social psychology and its influence can also be found in other areas. A particular influence of DP highlighted in the present appraisal is on gender and language research. ©2011 The British Psychological Society.

  10. Poverty and psychology

    NARCIS (Netherlands)

    Poluektova, Olga V.; Efremova, Maria V.; Breugelmans, S.M.

    2015-01-01

    This paper presents a study on the association between dimensions of poverty (income, subjective socioeconomic status, deprivation, and socioeconomic status in childhood) and individual psychological characteristics. In this study, our goal was to determine: 1) the differences in individual

  11. Globalization, culture and psychology.

    Science.gov (United States)

    Melluish, Steve

    2014-10-01

    This article outlines the cultural and psychological effects of globalization. It looks at the impact of globalization on identity; ideas of privacy and intimacy; the way we understand and perceive psychological distress; and the development of the profession of psychology around the world. The article takes a critical perspective on globalization, seeing it as aligned with the spread of neoliberal capitalism, a tendency towards cultural homogenization, the imposition of dominant 'global north' ideas and the resultant growing inequalities in health and well-being. However, it also argues that the increased interconnectedness created by globalization allows for greater acknowledgement of our common humanity and for collective efforts to be developed to tackle what are increasingly global problems. This requires the development of more nuanced understandings of cultural differences and of indigenous psychologies.

  12. THE PSYCHOLOGICAL CONTRACT

    Directory of Open Access Journals (Sweden)

    Blanca Giorgiana GRAMA

    2015-04-01

    Full Text Available The psychological contract became known as a research paradigm within corporate research, providing a broad framework which explains the employee-company relations. Despite all this, there are still many debates on the concept and a series of criticism were expressed that led to the necessity of some more rigorous theoretical and empirical analysis. The psychological contract refers to the unwritten, implicit expectations that employees have from the company and vice versa; it is that which defines the things the employee expects from the employer. Consequently, each of the parties involved in the contract may have different perceptions on these commitments and obligations. Thus the psychological contract may be regarded as an exchange relation between the employer and the employee. Breaking the psychological contract affects the performance, the morale, and the motivation of the staff in a negative manner. The information presented in this paper is intended to contribute to the theoretical and methodological development of the concept.

  13. "Jeopardy" in Abnormal Psychology.

    Science.gov (United States)

    Keutzer, Carolin S.

    1993-01-01

    Describes the use of the board game, Jeopardy, in a college level abnormal psychology course. Finds increased student interaction and improved application of information. Reports generally favorable student evaluation of the technique. (CFR)

  14. Internet research in psychology.

    Science.gov (United States)

    Gosling, Samuel D; Mason, Winter

    2015-01-03

    Today the Internet plays a role in the lives of nearly 40% of the world's population, and it is becoming increasingly entwined in daily life. This growing presence is transforming psychological science in terms of the topics studied and the methods used. We provide an overview of the literature, considering three broad domains of research: translational (implementing traditional methods online; e.g., surveys), phenomenological (topics spawned or mediated by the Internet; e.g., cyberbullying), and novel (new ways to study existing topics; e.g., rumors). We discuss issues (e.g., sampling, ethics) that arise when doing research online and point to emerging opportunities (e.g., smartphone sensing). Psychological research on the Internet comes with new challenges, but the opportunities far outweigh the costs. By integrating the Internet, psychological research has the ability to reach large, diverse samples and collect data on actual behaviors, which will ultimately increase the impact of psychological research on society.

  15. Diet and psychological health.

    Science.gov (United States)

    Miller, M

    1996-09-01

    This article reviews research that suggests a relationship between diet and psychological symptoms. Mind-body dualism (as it relates to clinical practice) and the limited role of nutrition in mainstream biomedical training and treatment are discussed as background issues. Two areas of inquiry that have generated relevant research findings in this area are reviewed: (1) orthomolecular theory and vitamin deficiencies, and (2) clinical ecology/environmental medicine theory and the impact of "food allergies." Although clinical case reports and promising research findings have been reported, the impact of diet on psychological health is neither widely accepted nor integrated into mental health treatment methods. Ongoing research findings in brain biochemistry and psychoneuroimmunology point to communication pathways that can provide a clearer understanding of the links between nutritional intake, central nervous system and immune function, and psychological health status. These findings may lead to greater acceptance of dietary treatment approaches among health practitioners addressing psychological disorders.

  16. Democracy and Cultural Psychology

    DEFF Research Database (Denmark)

    Jensen, Steffen Moltrup Ernø

    2016-01-01

    This paper discusses a theme touched upon in Robert Innis’s article on cultural psych- ology and philosophy, namely how we, within cultural psychology, seem to be undecided about how best to provide value on a societal level. It is discussed how psychology has provided us with several valuable...... tools for examining and understanding our own exist- ence, despite the fact that it is also a field that has seemed to be in one crisis after another since its inception. It is argued that cultural psychology is an intellectual tech- nology that allows us to peek under the hood of society, which...... is of utmost importance in today’s society, where democratic ideals are under severe pressure. Corporations, industries, and privileged individuals exercise increased control over political processes, having created obscure systems by which they operate. It is concluded that cultural psychology needs to find...

  17. Operational Psychology Perspective

    Science.gov (United States)

    Holland, Al

    2009-01-01

    This slide presentation reviews the history of long duration spaceflight, and the changes in the International Space Station crew and the effect that this has had on the psychology of astronaut selection and training.

  18. Management accounting for advanced technological environments.

    Science.gov (United States)

    Kaplan, R S

    1989-08-25

    Management accounting systems designed decades ago no longer provide timely, relevant information for companies in today's highly competitive environment. New operational control and performance measurement systems are recognizing the importance of direct measurement of quality, manufacturing lead times, flexibility, and customer responsiveness, as well as more accurate measures of the actual costs of consumed resources. Activity-based cost systems can assign the costs of indirect and support resources to the specific products and activities that benefit from these resources. Both operational control and activity-based systems represent new opportunities for improved managerial information in complex, technologically advanced environments.

  19. Moral psychology (ethics).

    Science.gov (United States)

    Andreou, Chrisoula

    2010-07-01

    This article examines a selection of currently lively debates in the quickly evolving, interdisciplinary field of moral psychology. Topics discussed include the possibility of amoralism, the nature of rationality, the (ir)rationality of emotions and intuitions, the psychology of cooperation and of (rational) commitment, weakness of will, free will, and the assignment of moral responsibility. Copyright © 2010 John Wiley & Sons, Ltd. For further resources related to this article, please visit the WIREs website. Copyright © 2010 John Wiley & Sons, Ltd.

  20. Socioaffective Neuroscience & Psychology (SNP)

    OpenAIRE

    Mouras , Harold

    2011-01-01

    It is an exciting challenge for us to launch a new interdisciplinary journal, Socioaffective Neuroscience & Psychology. We believe the journal will appeal to a wide audience across several scientific specialties. In recent decades, considerable technical and theoretical advances have shed new light on psychological and neural processes. For example, in the area of neuroimaging techniques, it is now possible to explore the role of the brain in a wide variety of behaviours and paradigms (mo...

  1. Psychological therapies for thalassaemia.

    Science.gov (United States)

    Anie, Kofi A; Massaglia, Pia

    2014-03-06

    Thalassaemia is a group of genetic blood disorders characterised by the absence or reduction in the production of haemoglobin. Severity is variable from less severe anaemia, through thalassaemia intermedia, to profound severe anaemia (thalassaemia major). In thalassaemia major other complications include growth retardation, bone deformation, and enlarged spleen. Blood transfusion is required to treat severe forms of thalassaemia, but this results in excessive accumulation of iron in the body (iron overload), removed mostly by a drug called desferrioxamine through 'chelation therapy'. Non-routine treatments are bone marrow transplantation (which is age restricted), and possibly hydroxyurea, designed to raise foetal haemoglobin level, thus reducing anaemia. In addition, psychological therapies seem appropriate to improving outcome and adherence to medical treatment. To examine the evidence that in people with thalassaemia, psychological treatments improve the ability to cope with the condition, and improve both medical and psychosocial outcomes. We searched the Cochrane Cystic Fibrosis and Genetic Disorders Group Haemoglobinopathies Trials Register which comprises of references identified from comprehensive electronic database searches and handsearches of relevant journals and abstract books of conference proceedings. Searches on the Internet were also performed.Date of the most recent search of the Group's Haemoglobinopathies Trials Register: 11 November 2013. All randomised or quasi-randomised controlled trials comparing the use of psychological intervention to no (psychological) intervention in people with thalassaemia. No trials of psychological therapies have been found in the literature for inclusion in this review. There are currently no results to be reported. As a chronic disease with a considerable role for self-management, psychological support seems appropriate for managing thalassaemia. However, from the information currently available, no conclusions

  2. Psychologizing the Semantics of Fiction

    Directory of Open Access Journals (Sweden)

    John Woods

    2010-04-01

    Full Text Available Psychologiser la sémantique de la fictionLes théoriciens sémantistes de la fiction cherchent typiquement à expliquer nos relations sémantiques au fictionnel dans le contexte plus général des théories de la référence, privilégiant une explication de la sémantique sur le psychologique. Dans cet article, nous défendons une dépendance inverse. Par l’éclaircissement de nos relations psychologiques au fictionnel, nous trouverons un guide pour savoir comment développer une sémantique de la fiction. S’ensuivra une esquisse de la sémantique.Semantic theorists of fiction typically look for an account of our semantic relations to the fictional within general-purpose theories of reference, privileging an explanation of the semantic over the psychological. In this paper, we counsel a reverse dependency. In sorting out our psychological relations to the fictional, there is useful guidance about how to proceed with the semantics of fiction. A sketch of the semantics follows.

  3. Psychological Risk Factors in Headache

    Science.gov (United States)

    Nicholson, Robert A.; Houle, Timothy T.; Rhudy, Jamie L.; Norton, Peter J.

    2008-01-01

    Headache is a chronic disease that occurs with varying frequency and results in varying levels of disability. To date, the majority of research and clinical focus has been on the role of biological factors in headache and headache-related disability. However, reliance on a purely biomedical model of headache does not account for all aspects of headache and associated disability. Using a biopsychosocial framework, the current manuscript expands the view of what factors influence headache by considering the role psychological (i.e., cognitive and affective) factors have in the development, course, and consequences of headache. The manuscript initially reviews evidence showing that neural circuits responsible for cognitive–affective phenomena are highly interconnected with the circuitry responsible for headache pain. The manuscript then reviews the influence cognitions (locus of control and self-efficacy) and negative affect (depression, anxiety, and anger) have on the development of headache attacks, perception of headache pain, adherence to prescribed treatment, headache treatment outcome, and headache-related disability. The manuscript concludes with a discussion of the clinical implications of considering psychological factors when treating headache. PMID:17371358

  4. International School Psychology: Psychology's Worldwide Portal to Children and Youth

    Science.gov (United States)

    Oakland, Thomas D.

    2003-01-01

    International school psychology is discussed in reference to scholarly and professional development within psychology, the emergence of an international association of school psychology, its efforts to promote school psychology, prevailing characteristics of school psychologists, and additional efforts needed to further enhance its development.…

  5. Applying discursive approaches to health psychology.

    Science.gov (United States)

    Seymour-Smith, Sarah

    2015-04-01

    The aim of this paper is to outline the contribution of two strands of discursive research, glossed as 'macro' and 'micro,' to the field of health psychology. A further goal is to highlight some contemporary debates in methodology associated with the use of interview data versus more naturalistic data in qualitative health research. Discursive approaches provide a way of analyzing talk as a social practice that considers how descriptions are put together and what actions they achieve. A selection of recent examples of discursive research from one applied area of health psychology, studies of diet and obesity, are drawn upon in order to illustrate the specifics of both strands. 'Macro' discourse work in psychology incorporates a Foucauldian focus on the way that discourses regulate subjectivities, whereas the concept of interpretative repertoires affords more agency to the individual: both are useful for identifying the cultural context of talk. Both 'macro' and 'micro' strands focus on accountability to varying degrees. 'Micro' Discursive Psychology, however, pays closer attention to the sequential organization of constructions and focuses on naturalistic settings that allow for the inclusion of an analysis of the health professional. Diets are typically depicted as an individual responsibility in mainstream health psychology, but discursive research highlights how discourses are collectively produced and bound up with social practices. (c) 2015 APA, all rights reserved).

  6. Headache among medical and psychology students.

    Science.gov (United States)

    Ferri-de-Barros, João Eliezer; Alencar, Mauricio José de; Berchielli, Luis Felipe; Castelhano Junior, Luis Carlos

    2011-06-01

    Headaches occur frequently and thus are a key component of sociocentric medical education. To study headaches among students of medicine and psychology in a single university. This was a questionnaire-based survey of a cohort of students of medicine and psychology. The overall lifetime prevalence of headache was 98% and over the last year, 91%. Tensional headache accounted for 59% and migraine 22% in medicine; and 48.5% and 32% respectively in psychology. Forty-five percent reported that headaches had a variable sporadic impact on their productivity. The self-medication rate was 77%. Thirty-six percent reported worsening since admission to the university. The prevalence of headaches was very high. Tension-type headaches predominated in males and migraine in females. Tension-type was more frequent among medical students than among psychology students; migraine was more frequent in psychology (more females) than in medicine. Both kinds of students reported that headaches caused low interference with daily activities. The students reported that their symptoms had worsened since admission to the university.

  7. Flexible and fragmentable tandem photosensitive nanocrystal skins

    Science.gov (United States)

    Akhavan, S.; Uran, C.; Bozok, B.; Gungor, K.; Kelestemur, Y.; Lesnyak, V.; Gaponik, N.; Eychmüller, A.; Demir, H. V.

    2016-02-01

    We proposed and demonstrated the first account of large-area, semi-transparent, tandem photosensitive nanocrystal skins (PNSs) constructed on flexible substrates operating on the principle of photogenerated potential buildup, which avoid the need for applying an external bias and circumvent the current-matching limitation between junctions. We successfully fabricated and operated the tandem PNSs composed of single monolayers of colloidal water-soluble CdTe and CdHgTe nanocrystals (NCs) in adjacent junctions on a Kapton polymer tape. Owing to the usage of a single NC layer in each junction, noise generation was significantly reduced while keeping the resulting PNS films considerably transparent. In each junction, photogenerated excitons are dissociated at the interface of the semi-transparent Al electrode and the NC layer, with holes migrating to the contact electrode and electrons trapped in the NCs. As a result, the tandem PNSs lead to an open-circuit photovoltage buildup equal to the sum of those of the two single junctions, exhibiting a total voltage buildup of 128.4 mV at an excitation intensity of 75.8 μW cm-2 at 350 nm. Furthermore, we showed that these flexible PNSs could be bent over 3.5 mm radius of curvature and cut out in arbitrary shapes without damaging the operation of individual parts and without introducing any significant loss in the total sensitivity. These findings indicate that the NC skins are promising as building blocks to make low-cost, flexible, large-area UV/visible sensing platforms with highly efficient full-spectrum conversion.We proposed and demonstrated the first account of large-area, semi-transparent, tandem photosensitive nanocrystal skins (PNSs) constructed on flexible substrates operating on the principle of photogenerated potential buildup, which avoid the need for applying an external bias and circumvent the current-matching limitation between junctions. We successfully fabricated and operated the tandem PNSs composed of

  8. Accounting for the environment.

    Science.gov (United States)

    Lutz, E; Munasinghe, M

    1991-03-01

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

  9. Accounting for individual differences in human associative learning.

    Science.gov (United States)

    Byrom, Nicola C

    2013-09-04

    Associative learning has provided fundamental insights to understanding psychopathology. However, psychopathology occurs along a continuum and as such, identification of disruptions in processes of associative learning associated with aspects of psychopathology illustrates a general flexibility in human associative learning. A handful of studies have looked specifically at individual differences in human associative learning, but while much work has concentrated on accounting for flexibility in learning caused by external factors, there has been limited work considering how to model the influence of dispositional factors. This review looks at the range of individual differences in human associative learning that have been explored and the attempts to account for, and model, this flexibility. To fully understand human associative learning, further research needs to attend to the causes of variation in human learning.

  10. Accounting for Individual Differences in Human Associative Learning.

    Directory of Open Access Journals (Sweden)

    Nicola C Byrom

    2013-09-01

    Full Text Available Associative learning has provided fundamental insights to understanding psychopathology. However, psychopathology occurs along a continuum and as such, identification of disruptions in processes of associative learning associated with aspects of psychopathology illustrates a general flexibility in human associative learning. A handful of studies have looked specifically at individual differences in human associative learning, but while much work has concentrated on accounting for flexibility in learning caused by external factors, there has been limited work considering how to model the influence of dispositional factors. This review looks at the range of individual differences in human associative learning that have been explored and the attempts to account for, and model, this flexibility. To fully understand human associative learning, further research needs to attend to the causes of variation in human learning.

  11. Understandings of psychological difficulties in people with the Huntington's disease gene and their expectations of psychological therapy.

    Science.gov (United States)

    Theed, Rachael; Eccles, Fiona J R; Simpson, Jane

    2018-06-01

    This study sought to investigate how people who had tested positive for the Huntington's disease (HD) gene mutation understood and experienced psychological distress and their expectations of psychological therapy. A qualitative methodology was adopted involving semi-structured interviews and interpretative phenomenological analysis (IPA). A total of nine participants (five women and four men) who had opted to engage in psychological therapy were recruited and interviewed prior to the start of this particular psychological therapeutic intervention. Interviews were transcribed verbatim and analysed using IPA whereby themes were analysed within and across transcripts and classified into superordinate themes. Three superordinate themes were developed: Attributing psychological distress to HD: 'you're blaming everything on that now'; Changes in attributions of distress over time: 'in the past you'd just get on with it'; and Approaching therapy with an open mind, commitment, and hope: 'a light at the end of the tunnel'. Understandings of psychological distress in HD included biological and psychological explanations, with both often being accepted simultaneously by the same individual but with biomedical accounts generally dominating. Individual experience seemed to reflect a dynamic process whereby people's understanding and experience of their distress changed over time. Psychological therapy was accepted as a positive alternative to medication, providing people with HD with hope that their psychological well-being could be enhanced. People with the Huntington's disease gene mutation have largely biomedical understandings of their psychological distress. This largely biomedical understanding does not, however, preclude them for being interested in the potential gains resulting from psychological therapy. The mechanisms of psychological therapy should be explained in detail before therapy and explored along with current attributions of distress. © 2017 The British

  12. ediatric femoral shaft fractures treated by flexible intramedullary nailing.

    Science.gov (United States)

    Kapil Mani, K C; Dirgha Raj, R C; Parimal, Acharya

    2015-01-01

    Nowadays pediatric femoral fractures are more commonly managed with operative treatment rather than conservative treatment because of more rapid recovery and avoidance of prolonged immobilization. Children between the ages of 5-13 years are treated either by traction plus hip spica and flexible/elastic stable retrograde intramedullary nail, or external fixators in the case of open fractures. The aim of this study is to evaluate the outcome of pediatric femoral shaft fractures treated by stainless steel flexible intramedullary nail in children between 5 and 13 years of age. There were 32 cases of femoral shaft fractures which were all fixed with stainless steel flexible intramedullary nail under fluoroscopy. Long leg cast was applied at the time of fixation. Partial weight bearing was started 2 weeks after surgery. Patients were evaluated in follow-up study to observe the alignment of fracture, infection, delayed union, nonunion, limb length discrepancy, motion of knee joint, and time to unite the fracture. We were able to follow up 28 out of 32 patients. The patients were 8.14 years of age on average. The mean hospital stay after operation was 4 days and fracture union time was 9.57 weeks. There were 3 cases of varus angulation, 2 cases of anterior angulation, and 4 cases of limb lengthening. Patients aged between 5 and 13 years treated with flexible intramedullary nail for closed femoral shaft fracture have rapid union and recovery, short rehabilitation period, less immobilization and psychological impact, and cost-effective.

  13. ROLE OF MANAGEMENT ACCOUNTING IN DECISIONS ON MANAGEMENT ORGANIZATION

    Directory of Open Access Journals (Sweden)

    N. I. Khomutetskaya

    2015-01-01

    Full Text Available The article is devoted to the introduction of management accounting in the work of organizations (enterprises that will improve the efficiency of administrative decisions will contribute to the flexibility and adaptability of the organization to changes in the external environment, increased productivity and efficient use of all resources of the organization.

  14. Redesigning School Accountability and Support: Progress in Pioneering States

    Science.gov (United States)

    Cook-Harvey, Channa M.; Stosich, Elizabeth Leisy

    2016-01-01

    How might policymakers and educators utilize the work already being done as states redesign their accountability systems? The 2015 reauthorization of the Elementary and Secondary Education Act (ESEA), brought much needed attention to the performance of traditionally underserved subgroups of students. Supported by greater flexibility under ESEA…

  15. LGBT psychology and feminist psychology: bridging the divide

    OpenAIRE

    Clarke, V.; Peel, E.

    2005-01-01

    In this paper, we outline some of the similarities and differences between lesbian and gay psychology (more recently known as LGBT psychology) and feminist psychology. Both fields developed in response to the oppressive practices of psychology; however, lesbian and gay psychologists have been far more willing to using the theoretical and methodological tools of mainstream psychology than have feminist psychologists. Feminist psychologists have enthusiastically embraced qualitative and critica...

  16. Integrative psychology: the return to the subject of psychology

    OpenAIRE

    Kozlov, Vladimir

    2009-01-01

    The article analyzes the basic paradigms of psychology and put forward the thesis of the expansion of the subject area of psychology in the course of historical development, and describes the main features of integrative psychology. Highlighted in the article the new paradigm of psychology (transpersonal, communicative, integrative), make it possible to trace a vector of development of modern psychology as a multidimensional communicative environment that has intention to make a perusal of ps...

  17. Flexible services for the support of research.

    Science.gov (United States)

    Turilli, Matteo; Wallom, David; Williams, Chris; Gough, Steve; Curran, Neal; Tarrant, Richard; Bretherton, Dan; Powell, Andy; Johnson, Matt; Harmer, Terry; Wright, Peter; Gordon, John

    2013-01-28

    Cloud computing has been increasingly adopted by users and providers to promote a flexible, scalable and tailored access to computing resources. Nonetheless, the consolidation of this paradigm has uncovered some of its limitations. Initially devised by corporations with direct control over large amounts of computational resources, cloud computing is now being endorsed by organizations with limited resources or with a more articulated, less direct control over these resources. The challenge for these organizations is to leverage the benefits of cloud computing while dealing with limited and often widely distributed computing resources. This study focuses on the adoption of cloud computing by higher education institutions and addresses two main issues: flexible and on-demand access to a large amount of storage resources, and scalability across a heterogeneous set of cloud infrastructures. The proposed solutions leverage a federated approach to cloud resources in which users access multiple and largely independent cloud infrastructures through a highly customizable broker layer. This approach allows for a uniform authentication and authorization infrastructure, a fine-grained policy specification and the aggregation of accounting and monitoring. Within a loosely coupled federation of cloud infrastructures, users can access vast amount of data without copying them across cloud infrastructures and can scale their resource provisions when the local cloud resources become insufficient.

  18. CVD-Graphene-Based Flexible, Thermoelectrochromic Sensor

    Directory of Open Access Journals (Sweden)

    Adam Januszko

    2017-01-01

    Full Text Available The main idea behind this work was demonstrated in a form of a new thermoelectrochromic sensor on a flexible substrate using graphene as an electrically reconfigurable thermal medium (TEChrom™. Our approach relies on electromodulation of thermal properties of graphene on poly(ethylene terephthalate (PET via mechanical destruction of a graphene layer. Graphene applied in this work was obtained by chemical vapor deposition (CVD technique on copper substrate and characterized by Raman and scanning tunneling spectroscopy. Electrical parameters of graphene were evaluated by the van der Pauw method on the transferred graphene layers onto SiO2 substrates by electrochemical delamination method. Two configurations of architecture of sensors, without and with the thermochromic layer, were investigated, taking into account the increase of voltage from 0 to 50 V and were observed by thermographic camera to define heat energy. Current-voltage characteristics obtained for the sensor with damaged graphene layer are linear, and the resistivity is independent from the current applied. The device investigated under 1000 W/m2 exhibited rise of resistivity along with increased temperature. Flexible thermoelectrochromic device with graphene presented here can be widely used as a sensor for both the military and civil monitoring.

  19. Accounting for Universities’ Impact

    DEFF Research Database (Denmark)

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

    2015-01-01

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

  20. Generational Accounting in Iran

    Directory of Open Access Journals (Sweden)

    Mahdi Salehi

    2013-09-01

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

  1. The Accountable Animal: Naturalising the management control problem

    OpenAIRE

    Eskenazi, Philip

    2015-01-01

    markdownabstract__Abstract__ In this dissertation we investigate two themes around the topic of social relations in management control structures. We use developments in neuroscience and eye-tracking to supplement the traditional psychological and economic perspective on management accounting. First, process accountability changes processes of judgement and problem solving. Some mental processes are more difficult to access introspectively than others, and this opacity makes it troublesome to...

  2. Introduction to Psychology. Fourth Edition.

    Science.gov (United States)

    Kalat, James W.

    Chapters in this textbook for college students in introductory psychology courses are: (1) What is Psychology?; (2) Scientific Methods in Psychology; (3) Biological Psychology; (4) Sensation and Perception; (5) Altered States; (6) Learning; (7) Memory; (8) Cognition and Language; (9) Intelligence and Its Measurement; (10) Development; (11)…

  3. Introducing Positive Psychology to SLA

    Science.gov (United States)

    MacIntyre, Peter D.; Mercer, Sarah

    2014-01-01

    Positive psychology is a rapidly expanding subfield in psychology that has important implications for the field of second language acquisition (SLA). This paper introduces positive psychology to the study of language by describing its key tenets. The potential contributions of positive psychology are contextualized with reference to prior work,…

  4. International Business Cycle Accounting

    OpenAIRE

    Keisuke Otsu

    2009-01-01

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

  5. Global Account Management

    DEFF Research Database (Denmark)

    Hollensen, Svend; Wulff, Vlad Stefan

    2012-01-01

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

  6. Cultural Psychology and Its Future

    DEFF Research Database (Denmark)

    Cultural Psychology is a radical new look in psychology that studies how persons and social-cultural worlds mutually constitute one another. With the increase of globalization and multicultural exchanges, cultural psychology becomes the psychological science for the 21st century. Encounters......’s revolutionary principle of ‘complementarity’ can contribute to the development of a cultural psychology that takes time, semiotics, and human feeling seriously. Commentators further discuss how complementarity can act as an epistemology for psychology; a number of new methodological strategies for incorporating...... culture and time into investigations; and what cultural psychology can contribute to our understanding of imagination, art, language and self-other relations....

  7. Wearable Flexible Sensors: A Review

    KAUST Repository

    Nag, Anindya

    2017-05-18

    The paper provides a review on some of the significant research work done on wearable flexible sensors (WFS). Sensors fabricated with flexible materials have been attached to a person along with the embedded system to monitor a parameter and transfer the significant data to the monitoring unit for further analyses. The use of wearable sensors has played a quite important role to monitor physiological parameters of a person to minimize any malfunctioning happening in the body. The paper categorizes the work according to the materials used for designing the system, the network protocols and different types of activities that were being monitored. The challenges faced by the current sensing systems and future opportunities for the wearable flexible sensors regarding its market values are also briefly explained in the paper.

  8. Wearable Flexible Sensors: A Review

    KAUST Repository

    Nag, Anindya; Mukhopadhyay, Subhas Chandra; Kosel, Jü rgen

    2017-01-01

    The paper provides a review on some of the significant research work done on wearable flexible sensors (WFS). Sensors fabricated with flexible materials have been attached to a person along with the embedded system to monitor a parameter and transfer the significant data to the monitoring unit for further analyses. The use of wearable sensors has played a quite important role to monitor physiological parameters of a person to minimize any malfunctioning happening in the body. The paper categorizes the work according to the materials used for designing the system, the network protocols and different types of activities that were being monitored. The challenges faced by the current sensing systems and future opportunities for the wearable flexible sensors regarding its market values are also briefly explained in the paper.

  9. Living in a Flexible Space

    Science.gov (United States)

    Canepa, Simona

    2017-10-01

    How long does a space or an object have to last? If in the past an object or a building manufacturing was designed to last as much as possible, nowadays it is designed to have a life related to the time in which it will be used. Flexibility is what characterizes a space, it’s the ability to be variable and adaptable to changes in the lives of users or in relation to the use which these will make over time. The evolution of the labour market, the difficulty of inserting within it and the need to push more and more frequent move today in the trial of living space models increasingly flexible: people, especially young people, are forced to move on territory outlining a new condition to which the flexible nomadic dwellings offer an adequate response, ensuring high functional performance in confined spaces.

  10. Balancing energy flexibilities through aggregation

    DEFF Research Database (Denmark)

    Valsomatzis, Emmanouil; Hose, Katja; Pedersen, Torben Bach

    2014-01-01

    One of the main goals of recent developments in the Smart Grid area is to increase the use of renewable energy sources. These sources are characterized by energy fluctuations that might lead to energy imbalances and congestions in the electricity grid. Exploiting inherent flexibilities, which exist...... in both energy production and consumption, is the key to solving these problems. Flexibilities can be expressed as flex-offers, which due to their high number need to be aggregated to reduce the complexity of energy scheduling. In this paper, we discuss balance aggregation techniques that already during...... aggregation aim at balancing flexibilities in production and consumption to reduce the probability of congestions and reduce the complexity of scheduling. We present results of our extensive experiments....

  11. FLEXIBLE BUDGET OF SPORT COMPETITIONS

    Directory of Open Access Journals (Sweden)

    Dragan Vukasović

    2009-11-01

    Full Text Available Manager of sport competition has right to decide and also to take responsibility for costs, income and financial results. From economic point of wiev flexible budget and planning cost calculations is top management base for analyzing success level of sport competition. Flexible budget is made before sport competition with few output level, where one is always from static plan-master plan. At the end of competition when we have results, we make report of plan executing and we also analyzing plan variances. Results of comparation between achieved and planning level of static budget can be acceptable if achieved level is approximate to budget level or if we analyzing results from gross or net income. Flexible budget become very important in case of world eco- nomic crises

  12. Flexible Query Answering Systems 2006

    DEFF Research Database (Denmark)

    -computer interaction. The overall theme of the FQAS conferences is innovative query systems aimed at providing easy, flexible, and intuitive access to information. Such systems are intended to facilitate retrieval from information repositories such as databases, libraries, and the World-Wide Web. These repositories......This volume constitutes the proceedings of the Seventh International Conference on Flexible Query Answering Systems, FQAS 2006, held in Milan, Italy, on June 7--10, 2006. FQAS is the premier conference for researchers and practitioners concerned with the vital task of providing easy, flexible...... are typically equipped with standard query systems which are often inadequate, and the focus of FQAS is the development of query systems that are more expressive, informative, cooperative, and productive. These proceedings contain contributions from invited speakers and 53 original papers out of about 100...

  13. Flexible wings in flapping flight

    Science.gov (United States)

    Moret, Lionel; Thiria, Benjamin; Zhang, Jun

    2007-11-01

    We study the effect of passive pitching and flexible deflection of wings on the forward flapping flight. The wings are flapped vertically in water and are allowed to move freely horizontally. The forward speed is chosen by the flapping wing itself by balance of drag and thrust. We show, that by allowing the wing to passively pitch or by adding a flexible extension at its trailing edge, the forward speed is significantly increased. Detailed measurements of wing deflection and passive pitching, together with flow visualization, are used to explain our observations. The advantage of having a wing with finite rigidity/flexibility is discussed as we compare the current results with our biological inspirations such as birds and fish.

  14. The psychology of divorce: A synthesis of the literature

    OpenAIRE

    Carr, Alan

    1995-01-01

    In this synthesis of the international literature on psychological aspects of divorce, the causes and consequences of divorce for parents and children are summarized. The majority of parents and children show no major long-term adverse psychological consequences to divorce. Personal and contextual factors that mediate the impact of divorce on parents and children and that may account of the negative impact of divorce on a minority of parents and children are also examined. The impact of media...

  15. Behavior Analysis and Ecological Psychology: Past, Present, and Future. A Review of Harry Heft's Ecological Psychology in Context

    Science.gov (United States)

    Morris, Edward K

    2009-01-01

    Relations between behavior analysis and ecological psychology have been strained for years, notwithstanding the occasional comment on their affinities. Harry Heft's (2001) Ecological Psychology in Context provides an occasion for reviewing anew those relations and affinities. It describes the genesis of ecological psychology in James's radical empiricism; addresses Holt's neorealism and Gestalt psychology; and synthesizes Gibson's ecological psychology and Barker's ecobehavioral science as a means for understanding everyday human behavior. Although behavior analysis is excluded from this account, Heft's book warrants a review nonetheless: It describes ecological psychology in ways that are congruent and complementary with behavior analysis (e.g., nonmediational theorizing; the provinces of natural history and natural science). After introducing modern ecological psychology, I comment on (a) Heft's admirable, albeit selective, historiography; (b) his ecological psychology—past and present—as it relates to Skinner's science and system (e.g., affordances, molar behavior); (c) his misunderstandings of Skinner's behaviorism (e.g., reductionistic, mechanistic, molecular); and (d) the theoretical status of Heft's cognitive terms and talk (i.e., in ontology, epistemology, syntax). I conclude by considering the alliance and integration of ecological psychology and behavior analysis, and their implications for unifying and transforming psychology as a life science, albeit more for the future than at present. PMID:20354604

  16. Fitting Hidden Markov Models to Psychological Data

    Directory of Open Access Journals (Sweden)

    Ingmar Visser

    2002-01-01

    Full Text Available Markov models have been used extensively in psychology of learning. Applications of hidden Markov models are rare however. This is partially due to the fact that comprehensive statistics for model selection and model assessment are lacking in the psychological literature. We present model selection and model assessment statistics that are particularly useful in applying hidden Markov models in psychology. These statistics are presented and evaluated by simulation studies for a toy example. We compare AIC, BIC and related criteria and introduce a prediction error measure for assessing goodness-of-fit. In a simulation study, two methods of fitting equality constraints are compared. In two illustrative examples with experimental data we apply selection criteria, fit models with constraints and assess goodness-of-fit. First, data from a concept identification task is analyzed. Hidden Markov models provide a flexible approach to analyzing such data when compared to other modeling methods. Second, a novel application of hidden Markov models in implicit learning is presented. Hidden Markov models are used in this context to quantify knowledge that subjects express in an implicit learning task. This method of analyzing implicit learning data provides a comprehensive approach for addressing important theoretical issues in the field.

  17. Accounting for Organizational Innovations

    DEFF Research Database (Denmark)

    Waldorff, Susanne Boch

    2013-01-01

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

  18. Accounting for Fetal Origins

    DEFF Research Database (Denmark)

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

    2017-01-01

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

  19. Narrative accounting disclosures

    NARCIS (Netherlands)

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

    2015-01-01

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

  20. Account 1983-84

    International Nuclear Information System (INIS)

    1984-01-01

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

  1. Professional Capital as Accountability

    Science.gov (United States)

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

    2015-01-01

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

  2. Essays in Financial Accounting

    NARCIS (Netherlands)

    T. Jiao (Tao)

    2009-01-01

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

  3. Social accounting in Albania

    Directory of Open Access Journals (Sweden)

    Gentiana Filipi

    2014-03-01

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

  4. Educational Accounting Procedures.

    Science.gov (United States)

    Tidwell, Sam B.

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

  5. Accounting 202, 302.

    Science.gov (United States)

    Manitoba Dept. of Education, Winnipeg.

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

  6. Accounting for Independent Schools.

    Science.gov (United States)

    Sonenstein, Burton

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

  7. Making Accounting Tutorials Enjoyable

    Science.gov (United States)

    Bargate, Karen

    2018-01-01

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

  8. Decentralisation, managerialism and accountability:

    DEFF Research Database (Denmark)

    Robinson, Sarah

    2015-01-01

    on the people inside an Australian state education administration during the time when the organisation was being restructured. It examines how decentralisation, managerialism and accountability result in the loss of professional expertise. This study contributes to the literature on the neo...

  9. Hungary : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  10. Activity Fund Accounting.

    Science.gov (United States)

    Cool, David W.

    1983-01-01

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

  11. The Limits of Accountability.

    Science.gov (United States)

    Bailey, Stephen K.

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

  12. Consumption growth accounting

    NARCIS (Netherlands)

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

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

  13. STAR facility tritium accountancy

    International Nuclear Information System (INIS)

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

    2008-01-01

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

  14. Measuring Carbon Footprint of Flexible Pavement Construction Project in Indonesia

    Science.gov (United States)

    Hatmoko, Jati Utomo Dwi; Hidayat, Arif; Setiawati, Apsari; Prasetyo, Stefanus Catur Adi

    2018-02-01

    Road infrastructure in Indonesia is mainly dominated by flexible pavement type. Its construction process, however, has raised concerns in terms of its environment impacts. This study aims to track and measure the carbon footprint of flexible pavement. The objectives are to map the construction process in relation to greenhouse gas (GHG) emissions, to quantify them in terms of carbon dioxide equivalents (CO2e) as generated by the process of production and transportation of raw materials, and the operation of plant off-site and on-site project. Data collection was done by having site observations and interviews with project stakeholders. The results show a total emissions of 70.888 tonnes CO2e, consisting of 34.248 tonnes CO2e (48.31%) off-site activities and 36.640 tonnes CO2e (51.687%) on-site activities. The two highest CO2e emissions were generated by the use of plant for asphalt concrete laying activities accounted 34.827 tonnes CO2e (49.130%), and material transportation accounted 24.921 (35.155%). These findings provide a new perspective of the carbon footprint in flexible pavement and suggest the urgent need for the use of more efficient and environmentally friendly plant in construction process as it shows the most significant contribution on the CO2e. This study provides valuable understanding on the environmental impact of typical flexible pavement projects in Indonesia, and further can be used for developing green road framework.

  15. Diabetic patients: Psychological aspects.

    Science.gov (United States)

    Adili, Fatemeh; Larijani, Bagher; Haghighatpanah, Mohammadreza

    2006-11-01

    This study was undertaken to consider the psychological aspect of diabetes with regard to improving clinical outcomes. The review was limited to literature reports on the causes, solutions, and treatments of some common psychological problems known to complicate diabetes management. A literature search was undertaken using Pub-Med, CINAHL, Proquest, Elsevier, Blackwell Synergy, Ovid, Ebsco, Rose net, and Google websites, including studies published in English journals between 1995 and 2006. Therefore about 88 articles were selected based on the inclusion criteria. In earlier studies, relatively little empirical research was found to substantiate the effect of psychological counseling in complicated diabetes. The greatest deficits were seen in areas of mental health, self-esteem parent impact, and family cohesion. There were some different factors, which influence the psychological aspect of diabetic patients, such as age, gender, place of living, familial and social support, motivation, energy, life satisfaction, and lifestyle. There are various types of solutions for coping with the psychological problems in diabetic clients. The most essential solution lies in educating the patients and healthcare providers on the subject. Before initiating each educational intervention, a thorough assessment would be crucial. Treatment plans may benefit from cognitive behavior therapy (CBT), behavior family therapy, improving family communication, problem-solving skills, and providing motivation for diabetic patients. Moreover, it seems that the close collaboration between diabetologists and psychologists would be fruitful.

  16. [Flexibility competencies: emotional organization management].

    Science.gov (United States)

    Caballero Muñoz, Domingo; Blanco Prieto, Antonio

    2007-11-01

    The aim of this article is to analyse the transferral of flexibility from contemporary organizations to workers. Through the approach of management by competencies, organizations try to develop in their workers behaviours that are related to efficient job performance. In order to appraise the importance of this approach, we used a critical-rational perspective to discuss the productivity demands that are characteristic of advanced industrial societies. The article shows how the link between workers' flexibility management and their emotional competencies affects their lives, which, like the organizations, should be versatile and adaptable to change.

  17. Polymer electronics a flexible technology

    CERN Document Server

    Technology, Rapra

    2009-01-01

    The worldwide market for polymer electronic products has been estimated to be worth up to £15 billion by 2015 and the opportunity for new markets could be as high as £125 billion by 2025.'The rapid development of polymer electronics has revealed the possibility for transforming the electronics market by offering lighter, flexible and more cost effective alternatives to conventional materials and products. With applications ranging from printed, flexible conductors and novel semiconductor components to intelligent labels and large area displays and solar panels, products that were previously un

  18. MATERIAL CONTROL ACCOUNTING INMM

    Energy Technology Data Exchange (ETDEWEB)

    Hasty, T.

    2009-06-14

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

  19. Resilience and Psychological Distress in Psychology and Medical Students.

    Science.gov (United States)

    Bacchi, Stephen; Licinio, Julio

    2017-04-01

    The authors investigated levels of resilience and psychological distress in medical and psychology students, factors that may affect these levels, the relationship between resilience and psychological distress, and student opinion on causes of stress and possible interventions. A voluntary anonymous online survey was distributed to University of Adelaide medical and psychology students. Medical and psychology students (n = 560; response rate = 24.7%) had similar mean resilience and psychological distress scores, and 47.9% of medical students and 55.1% of psychology students were psychologically distressed. Higher levels of resilience were associated with lower levels of distress (p Students supported resilience-based interventions, greater financial support, clearer learning objectives and more continuous assessment as potential means to reduce the effects of stress. Higher levels of resilience were associated with lower levels of psychological distress. Further studies are required to determine the efficacy of resilience-based interventions in these groups.

  20. Accounting Students' Reflections on a Regional Internship Program

    Directory of Open Access Journals (Sweden)

    Bonnie Cord

    2010-09-01

    Full Text Available The opportunity to gain professional industry experience for accounting students while undertaking theirundergraduate degree provides them with both a competitive edge in the marketplace and an opportunity toexperience the activities undertaken in their chosen profession. Structured experiential learning programsprovide students with the practical opportunity to apply their knowledge in an industry context and also toreflect on their personal learning journey. This paper explores the learning contribution of students’reflection-based assessments in an innovative and flexible internship program based on an e-learningframework. Through a preliminary investigation, it has been identified that after undertaking this internshipprogram, accounting students from an Australian regional university have advanced their learning pertainingto workplace preparedness, understanding and application of accounting principles, generic skillenhancement, and consolidation of accounting as their chosen professional career. The paper suggests that aninternship program such as the one examined contributes to the professional accountancy bodies’ andcommunity’s expectations of accounting graduates possessing key cognitive and behavioural skills.

  1. Development of Flexible Pneumatic Cylinder with Built-in Flexible Linear Encoder and Flexible Bending Sensor

    Science.gov (United States)

    Akagi, Tetsuya; Dohta, Shujiro; Matsushita, Hisashi; Fukuhara, Akimasa

    The purpose of this study is to develop a lightweight and intelligent soft actuator which can be safely attached to the human body. A novel flexible pneumatic cylinder that can be used even if it is deformed by external force had been proposed. The cylinder can realize both pushing and pulling motions even if the cylinder bends. In this paper, a flexible pneumatic cylinder with a built-in flexible linear encoder is proposed and tested. The encoder can detect the cylinder displacement even if the cylinder bends. In the next step, to realize an intelligent flexible cylinder, it is essential to recognize the angle of deflection of the cylinder to estimate the direction of the external force. Therefore, a flexible bending sensor that can measure the directional angle by attaching it to the end of the cylinder is also proposed and tested. The tested bending sensor also consists of four inexpensive photo-reflectors set on the circumferential surface to the cylinder tube every 90 degrees from the center of the tube. By measuring the distance between the photo reflector and the surface of the tube at each point, the bending directional angle of the cylinder can be obtained. A low cost measuring system using a micro-computer incorporating a programmed Up/Down counter to measure the displacement of the cylinder is also developed. As a result, it was confirmed that the measuring accuracy of the bending directional angle was good, less than 0.7 degrees as a standard deviation.

  2. Coping with the psychological impact of automated systems

    International Nuclear Information System (INIS)

    Suzuki, K.; Nogami, T.; Inoue, T.; Mitsumori, K.; Taguchi, T.

    1991-01-01

    Japanese surveys and experiments have found that operators sometimes find it difficult to anticipate automatic processes, which in turn limits their ability to keep up with those processes. One of the factors which makes anticipation difficult is the lack of flexible communication between operators and computers - communication which is easier among human operators. At present the only way of dealing with this psychological effect is to ensure that trainees fully master the characteristics of the automated processes. (author)

  3. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Science.gov (United States)

    2011-08-26

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

  4. Excel in the Accounting Curriculum: Perceptions from Accounting Professors

    Science.gov (United States)

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

    Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…

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

    OpenAIRE

    Turková, Lenka

    2009-01-01

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

  6. Enhancing wind turbines efficiency with passive reconfiguration of flexible blades

    Science.gov (United States)

    Cognet, Vincent P. A.; Thiria, Benjamin; Courrech Du Pont, Sylvain; MSC Team; PMMH Team

    2015-11-01

    Nature provides excellent examples where flexible materials are advantageous in a fluid stream. By folding, leaves decrease the drag caused by air stream; and birds' flapping is much more efficient with flexible wings. Motivated by this, we investigate the effect of flexible blades on the performance of a wind turbine. The effect of chordwise flexible blades is studied both experimentally and theoretically on a small wind turbine in steady state. Four parameters are varied: the wind velocity, the resisting torque, the pitch angle, and the blade's bending modulus. We find an optimum efficiency with respect to the bending modulus. By tuning our four parameters, the wind turbine with flexible blades has a high-efficiency range significantly larger than rigid blades', and, furthermore enhances the operating range. These results are all the more important as one of the current issues concerning wind turbines is the enlargement of their operating range. To explain these results, we propose a simple two-dimensional model by discretising the blade along the radius. We take into account the variation of drag and lift coefficients with the bending ability. This model matches experimental observations and demonstrates the contribution of the reconfiguration of the blade. Matiere et Systemes Complexes.

  7. Narrating psychological distress

    DEFF Research Database (Denmark)

    Zinken, Jörg; Blakemore, Caroline; Zinken, Katarzyna

    2011-01-01

    Psychological research has emphasized the importance of narrative for a person's sense of self. Building a coherent narrative of past events is one objective of psychotherapy. However, in guided self-help therapy the patient has to develop this narrative autonomously. Identifying patients......' narrative skills in relation to psychological distress could provide useful information about their suitability for self-help. The aim of this study was to explore whether the syntactic integration of clauses into narrative in texts written by prospective psychotherapy patients was related to mild...... to moderate psychological distress. Cross-clausal syntax of texts by 97 people who had contacted a primary care mental health service was analyzed. Severity of symptoms associated with mental health difficulties was assessed by a standardized scale (Clinical Outcomes in Routine Evaluation outcome measure...

  8. Qualitative experiments in psychology

    DEFF Research Database (Denmark)

    Wagoner, Brady

    2015-01-01

    In this article, I explore the meaning of experiments in early twentieth century psychology, focusing on the qualitative experimental methodology of psychologist Frederic BARTLETT. I begin by contextualizing BARTLETT's experiments within the continental research tradition of his time, which...... was in a state of transition from a focus on elements (the concern of psychophysics) to a focus on wholes (the concern of Gestalt psychology). The defining feature of BARTLETT's early experiments is his holistic treatment of human responses, in which the basic unit of analysis is the active person relating...... to some material within the constraints of a social and material context. This manifests itself in a number of methodological principles that contrast with contemporary understandings of experimentation in psychology. The contrast is further explored by reviewing the history of "replications...

  9. [Psychological theories of motivation].

    Science.gov (United States)

    Quoniam, Nolwenn; Bungener, Catherine

    2004-03-01

    The comprehension of the principles guiding the human actions has always been an important aspect of philosophy. The development of experimental psychology first completely rejected all mental explanations such as will, intentions or motives. Behavior should then only be understood as determined by conditioning and learning. However, different theories denied that human behavior could be considered as purely reactive to the environment and stressed the active role of the organism on the environment. Theories from the humanist psychology and the social psychology described two kinds of motivation. The extrinsic motivation results from external stimuli and the intrinsic motivation from the organism himself. Our behavior is therefore determined by an interaction between our beliefs, expectations, needs and the environment. Actually, the concept of motivation is not well specified. It refers either to a global dynamic structure responsible for action either to a specific tendency toward some specific actions. Anyway, motivation is a concept infered from behavior. Therefore, its evaluation could only be secondary.

  10. Advancing family psychology.

    Science.gov (United States)

    Fiese, Barbara H

    2016-02-01

    To realize the broad and complex nature of the field of family psychology, I have slightly revised the mission statement of the Journal of Family Psychology (JFP) to capture contemporary scholarship in family psychology and to advance systems perspectives in this top-tier scientific journal. Over the next 6 years, I hope that authors will consider JFP as an outlet for their best work in the following areas: (1) JFP addresses societal challenges faced by families today; (2) JFP publishes important studies on what makes couple and family relationships work; (3) JFP is a leader in publishing reports that use cutting-edge sophisticated approaches to research design and data analysis; and (4) JFP imparts knowledge about effective therapy and prevention programs relevant to couples and families. The journal is also expanding its publication rate to eight issues per year. (c) 2016 APA, all rights reserved).

  11. Sociogenomic Personality Psychology

    Science.gov (United States)

    Roberts, Brent W.; Jackson, Joshua J.

    2009-01-01

    In this article, we address a number of issues surrounding biological models of personality traits. Most traditional and many contemporary biological models of personality traits assume that biological systems underlying personality traits are causal and immutable. In contrast, sociogenomic biology, which we introduce to readers in this article, directly contradicts the widely held assumption that something that is biological, heritable, or temperamental, is unchangeable. We provide examples of how seemingly unchanging biological systems, such as DNA, are both dependent on environments for elicitation and can be modified by environmental changes. Finally, we synthesize sociogenomic biology with personality psychology in a model of personality traits that integrates this more modern perspective on biology, physiology, and environment that we term sociogenomic personality psychology. We end the article with a discussion of the future directions of sociogenomic personality psychology. PMID:19012657

  12. International psychology and scientific psychology: at the crossroads for the future of psychology

    OpenAIRE

    Robert, J.

    2014-01-01

    The discipline of psychology as a science and the newly emerging field of international psychology are at a crossroads in terms of a conflict that has developed in their views. By means of comparative analysis, this article examines how the proponents of international psychology describe their area, how that description conflicts with the concept of psychology as a science, and what that conflict means for the development of psychology as an overall discipline. The analysis reveals weaknesses...

  13. Lest we forget that industrial and organisational psychology is psychology

    Directory of Open Access Journals (Sweden)

    DJW Strümpfer

    2007-10-01

    Full Text Available The tie between industrial/organisational psychology (IOP and general psychology should be taken seriously. The origin of the split into separate academic departments is discussed. Four IOP topics are presented which are rooted in psychology or where the psychological quality is strong, making the tie-in clear: motivation, leadership, assessment, and appreciative inquiry; by way of illustration, proponents are referred to. Specialisation and professionalisation often bring undue emphasis on technology. IOP cannot be human resource management. Suggestions are made about bringing IOP and psychology closer within teaching programmes and internships. Appreciative images of what IOP, hand-in-hand with psychology, could be like, are put forward.

  14. The psychology of creativity

    DEFF Research Database (Denmark)

    Glaveanu, Vlad Petre

    2014-01-01

    The psychology of creativity is nowadays a thriving field of investigation, but also a discipline in crisis. This is the premise for the critical reading of past and present work within this area proposed here. The presentation follows the typical headings of a research article, beginning...... in order to help us develop a stronger psychology of creativity in the decades to come. In the end, six main points are placed on a hypothetical agenda for future (creative) creativity re-search. In this sense, a critical reading is actually the first step in the process of being constructive and calling...

  15. Neuroeconomics and business psychology

    DEFF Research Database (Denmark)

    Larsen, Torben

    2010-01-01

    To determine parameters of the frontal power of executive integration for application in business, this paper reviewed neuroeconomic neuroimaging research and discussion in relation to business psychology. The results are that limbic system (L) is a centre of primary consciousness based on a meso......To determine parameters of the frontal power of executive integration for application in business, this paper reviewed neuroeconomic neuroimaging research and discussion in relation to business psychology. The results are that limbic system (L) is a centre of primary consciousness based...

  16. Psychology of programming

    CERN Document Server

    Hoc, J-M

    1991-01-01

    Psychology provides a backdrop for most of the study of human*b1computer interaction. In this volume the psychological issues that pertain to programming, rather than systems design, are examined in four sections: Theoretical and Methodological Issues; Language Design and Skill Acquisition; Expert Programming; and the Future.****The book was inspired by working groups in France and the United Kingdom but also includes work by major North American figures (such as Curtis and Soloway). It is the first comprehensive work on this topic since the early 1980s.

  17. Psychological lessons of Chernobyl

    International Nuclear Information System (INIS)

    Abramova, V.N.

    1989-01-01

    Up to the time of the disaster, the Chernobyl Nuclear Power Plant was regarded as one of the best in the USSR, and the city of Pripyat, housing the plant's staff, was rightly called one of the most comfortable. Also, the psychological climate of the plant provided no causes for worry. This was a worked-in team, composed of seasoned and knowledgeable experts. How can one then explain the events that happened in such an unlikely place. Isn't there a danger that the situation will repeat itself? The author considers the question and other psychological aspects of the Chernobyl incident

  18. Psychological models of suicide.

    Science.gov (United States)

    Barzilay, Shira; Apter, Alan

    2014-01-01

    Suicidal behavior is highly complex and multifaceted. Consequent to the pioneering work of Durkheim and Freud, theoreticians have attempted to explain the biological, social, and psychological nature of suicide. The present work presents an overview and critical discussion of the most influential theoretical models of the psychological mechanisms underlying the development of suicidal behavior. All have been tested to varying degrees and have important implications for the development of therapeutic and preventive interventions. Broader and more in-depth approaches are still needed to further our understanding of suicidal phenomena.

  19. On applying cognitive psychology.

    Science.gov (United States)

    Baddeley, Alan

    2013-11-01

    Recent attempts to assess the practical impact of scientific research prompted my own reflections on over 40 years worth of combining basic and applied cognitive psychology. Examples are drawn principally from the study of memory disorders, but also include applications to the assessment of attention, reading, and intelligence. The most striking conclusion concerns the many years it typically takes to go from an initial study, to the final practical outcome. Although the complexity and sheer timescale involved make external evaluation problematic, the combination of practical satisfaction and theoretical stimulation make the attempt to combine basic and applied research very rewarding. © 2013 The British Psychological Society.

  20. Evaluation of accountability measurements

    International Nuclear Information System (INIS)

    Cacic, C.G.

    1988-01-01

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

  1. Taming Time with Flexible Work.

    Science.gov (United States)

    Stamps, David

    1995-01-01

    Because of increasing incidence of burnout among midlevel managers, many companies are reducing workload schedules, an arrangement that would have been unthinkable 10 years ago. Surveys have made the case that flexible work arrangements increase employee happiness and, therefore, productivity. (JOW)

  2. Flexible working motivates all staff.

    Science.gov (United States)

    2001-04-01

    A recent survey has demolished the myth that work-life balance is only of interest to women with children. The survey, commissioned by Lloyds TSB on behalf of the Employers for Work Life Balance organisation, shows that young workers and men are equally interested in flexible working arrangements that allow them to pursue interests outside of work.

  3. Distribution method optimization : inventory flexibility

    NARCIS (Netherlands)

    Asipko, D.

    2010-01-01

    This report presents the outcome of the Logistics Design Project carried out for Nike Inc. This project has two goals: create a model to measure a flexibility aspect of the inventory usage in different Nike distribution channels, and analyze opportunities of changing the decision model of splitting

  4. Flexible spintronic devices on Kapton

    DEFF Research Database (Denmark)

    Bedoya-Pinto, Amilcar; Donolato, Marco; Gobbi, Marco

    2014-01-01

    Magnetic tunnel junctions and nano-sized domain-wall conduits have been fabricated on the flexible substrate Kapton. Despite the delicate nature of tunneling barriers and zig-zag shaped nanowires, the devices show an outstanding integrity and robustness upon mechanical bending. High values of ben...

  5. Flexible Bistable Cholesteric Reflective Displays

    Science.gov (United States)

    Yang, Deng-Ke

    2006-03-01

    Cholesteric liquid crystals (ChLCs) exhibit two stable states at zero field condition-the reflecting planar state and the nonreflecting focal conic state. ChLCs are an excellent candidate for inexpensive and rugged electronic books and papers. This paper will review the display cell structure,materials and drive schemes for flexible bistable cholesteric (Ch) reflective displays.

  6. Requirements for flexible learner monitoring

    NARCIS (Netherlands)

    Glahn, Christian; Specht, Marcus; Koper, Rob

    2007-01-01

    Glahn, C., Specht, M., & Koper, R. (2007). Requirements for flexible learner monitoring. In T. Navarette, J. Blat & R. Koper (Eds.). Proceedings of the 3rd TENCompetence Open Workshop 'Current Research on IMS Learning Design and Lifelong Competence Development Infrastructures' (pp. 89-96). June,

  7. Flexible Schedules and Shift Work.

    Science.gov (United States)

    Beers, Thomas M.

    2000-01-01

    Flexible work hours have gained prominence, as more than 25 million workers (27.6% of all full-time workers) can now vary their schedules. However, there has been little change since the mid-1980s in the proportion who work a shift other than a regular daytime shift. (JOW)

  8. Easy and flexible mixture distributions

    DEFF Research Database (Denmark)

    Fosgerau, Mogens; Mabit, Stefan L.

    2013-01-01

    We propose a method to generate flexible mixture distributions that are useful for estimating models such as the mixed logit model using simulation. The method is easy to implement, yet it can approximate essentially any mixture distribution. We test it with good results in a simulation study...

  9. Functional flexibility and team performance

    NARCIS (Netherlands)

    Molleman, E.; Slomp, J.

    1999-01-01

    This study deals with workforce flexibility defined in terms of 'multifunctionality' and 'redundancy'. These concepts refer, respectively, to the number of different tasks a worker has mastered and the number of workers that are qualified to do a specific task. A third factor to be considered is

  10. Can flexibility help you float?

    Science.gov (United States)

    Burton, L. J.; Bush, J. W. M.

    2012-10-01

    We consider the role of flexibility in the weight-bearing characteristics of bodies floating at an interface. Specifically, we develop a theoretical model for a two-dimensional thin floating plate that yields the maximum stable plate load and optimal stiffness for weight support. Plates small relative to the capillary length are primarily supported by surface tension, and their weight-bearing potential does not benefit from flexibility. Above a critical size comparable to the capillary length, flexibility assists interfacial flotation. For plates on the order of and larger than the capillary length, deflection from an initially flat shape increases the force resulting from hydrostatic pressure, allowing the plate to support a greater load. In this large plate limit, the shape that bears the most weight is a semicircle, which displaces the most fluid above the plate for a fixed plate length. Exact results for maximum weight-bearing plate shapes are compared to analytic approximations made in the limits of large and small plate sizes. The value of flexibility for floating to a number of biological organisms is discussed in light of our study.

  11. Flexible Work Schedules. ERIC Digest.

    Science.gov (United States)

    Kerka, Sandra

    Flexible work schedules are one response to changes in the composition of the work force, new life-styles, and changes in work attitudes. Types of alternative work schedules are part-time and temporary employment, job sharing, and flextime. Part-time workers are a diverse group--women, the very young, and older near-retirees. Although part-time…

  12. Light Management in Flexible OLEDs

    NARCIS (Netherlands)

    Harkema, S.; Pendyala, R.K.; Geurts, C.G.C.; Helgers, P.L.J.; Levell, J.W.; Wilson, J.S.; MacKerron, D.

    2014-01-01

    Organic light-emitting diodes (OLEDs) are a promising lighting technology. In particular OLEDs fabricated on plastic foils are believed to hold the future. These planar devices are subject to various optical losses, which requires sophisticated light management solutions. Flexible OLEDs on plastic

  13. Rationality, decision flexibility and pensions

    NARCIS (Netherlands)

    Koç, Emre

    2015-01-01

    In this thesis several different aspects of the standard economic theory (SET) are examined. One of the premises of the SET is that whether or not an agent has choice flexibility does not influence his behavior. In the first chapter of the thesis we design an experiment to test the validity of this

  14. The changing role of nuclear materials accounting

    International Nuclear Information System (INIS)

    Gibbs, P.W.

    1995-01-01

    Nuclear materials accounting and accounting systems at what have been DOE Production sites are evolving into management decision support tools. As the sites are moving into the mode of making decisions on how to disposition complex and varied nuclear material holdings, the need for complete and many times different information has never been greater. The artificial boundaries that have historically been established between what belongs in the classic material control and accountability (MC and A) records versus what goes into the financial, radiological control, waste, or decommissioning and decontamination records are being challenged. In addition, the tools historically used to put material into different categories such as scrap codes, composition codes, etc. have been found to be inadequate for the information needs of today. In order to be cost effective and even, more importantly to effectively manage -our inventories, the new information systems the authors design have to have the flexibility to serve many needs. In addition, those tasked with the responsibility of managing the inventories must also expand beyond the same artificial boundaries. This paper addresses some of the things occurring at the Savannah River Site to support the changing role of nuclear materials accounting

  15. Accounting for the Poor

    OpenAIRE

    Robert M. Townsend

    2013-01-01

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

  16. Account 1988-89

    International Nuclear Information System (INIS)

    1989-01-01

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

  17. Managing global accounts.

    Science.gov (United States)

    Yip, George S; Bink, Audrey J M

    2007-09-01

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

  18. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

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

  19. Account 1988-89

    Energy Technology Data Exchange (ETDEWEB)

    1989-07-07

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

  20. Account 1989-90

    Energy Technology Data Exchange (ETDEWEB)

    1990-07-20

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