Application of European accounting standards to the public healthcare sector: a comparative study on the application of the European System of Accounts ESA-95 to healthcare centres in the United Kingdom, France and Germany

This report aims to analyse how European accounting standards (European System of Accounts ESA-95) are interpreted and applied to the public healthcare sector, from the standpoint of comparative law. Specifically, the study focuses on the application of ESA-95 to healthcare centres in the United Kingdom, France and Germany, with the aim of reaching useful conclusions for the Public Companies and Consortia (EPIC, for their initials in Catalan) in the Catalan Public Healthcare System.

Report on a special investigation of certain bank accounts held by the City of Davenport Fire Department for the period January 1, 2009 through October 22, 2014

Report on a special investigation of certain bank accounts held by the City of Davenport Fire Department for the period January 1, 2009 through October 22, 2014

Estimated Traffic and Vehicle-Miles of Travel on Iowa's Proposed Interstate System 1956-1975

Data tables describing the length and vehicle-miles of travel on Iowa's 1975 proposed interstate system, broken down by interstate. No text is available.

Yield and mineral nutrition of soybean, maize, and Congo signal grass as affected by limestone and slag

The objective of this work was to evaluate the efficiency of superficial application of limestone and slag, and their effects on soil chemical attributes and on yield and mineral nutrition of soybean, maize, and Congo signal grass (Urochloa ruziziensis). The experiment was carried out in a Rhodic Hapludox under no tillage system. The treatments consisted of the use of limestone or slag (silicates of calcium and magnesium) to correct soil acidity, and of a control treatment without the use of soil correctives. Rates were calculated in order to raise soil base saturation up to 70%. Soybean was sown in November 2006 and maize in December 2007. Congo signal grass was sown right after the harvests of soybean and maize, and it was cropped during the off-seasons. Soil chemical attributes were evaluated at 6, 12, and 18 months after the application of the corrective materials. Slag is an efficient source for soil acidity correction, being able to raise the exchangeable base levels in the soil profile faster than lime. Both limestone and slag increase dry matter yield of Congo signal grass, and grain yield of soybean and maize. Slag is more effective in improving maize grain yield.

Gliotransmitters Travel in Time and Space.

The identification of the presence of active signaling between astrocytes and neurons in a process termed gliotransmission has caused a paradigm shift in our thinking about brain function. However, we are still in the early days of the conceptualization of how astrocytes influence synapses, neurons, networks, and ultimately behavior. In this Perspective, our goal is to identify emerging principles governing gliotransmission and consider the specific properties of this process that endow the astrocyte with unique functions in brain signal integration. We develop and present hypotheses aimed at reconciling confounding reports and define open questions to provide a conceptual framework for future studies. We propose that astrocytes mainly signal through high-affinity slowly desensitizing receptors to modulate neurons and perform integration in spatiotemporal domains complementary to those of neurons.

Impact of quality and environmental investment on business competitiveness and profitability: The case of travel agencies

Few studies have examined the combined effect of implementing quality and environmental management within the service sector. This void is more evident if we focus on segments in which small businesses predominate and even more so if we look for highly competitive sectors that are very variable and that have high business mortality. After analysing 198 surveys of Spanish travel agency managers using structural equations, it can be concluded that practices of quality management have a significant direct impact on business competitiveness but not on this business's financial results, at least directly. However, there is a significant relationship between environmental management practices and economic benefits. This article suggests that commitment to quality and the environment can allow small businesses in the service sector to have a competitive advantage that will separate surviving and ceased operations, particularly in sectors that are rapidly evolving and highly competitive.

Priorities and hierarchical accounts of translation

This paper is a study of the concept of priority and its use together with the notion of hierarchy in academic writing and theoretical models of translation. Hierarchies and priorities can be implicit or explicit, prescribed, suggested or described. The paper starts, chronologically, wtih Nida and Levý’s hierarchical accounts of translation and follows their legacy in scholars as different as Newmark and Gutt. The concept of priorities is hinted at also in didactic models (Nord) as well as in norm-theoretical and accounts of translation (Toury and Chesterman) within Descriptive Translation Studies. All of these authors are analyzed and commented. The paper calls for a more systematic and straightforward account of translational priorities, and proposes a few conceptual tools that stem from this research model, including the concepts of ambition and richness of a translation. Finally, the paper concludes with an adaptation of Lakoff and Johnson’s view of prototypicality and its potential usefulness in research into and the understanding of translation.

Forensic processing of false identity and travel documents to produce intelligence: a novel approach to assist in fighting organized crime

The production and use of false identity and travel documents in organized crime represent a serious and evolving threat. However, a case-by-case perspective, thus suffering from linkage blindness and a limited analysis capacity, essentially drives the present-day fight against this criminal problem. To assist in overcoming these limitations, a process model was developed using a forensic perspective. It guides the systematic analysis and management of seized false documents to generate forensic intelligence that supports strategic and tactical decision-making in an intelligence-led policing approach. The model is articulated on a three-level architecture that aims to assist in detecting and following-up on general trends, production methods and links between cases or series. Using analyses of a large dataset of counterfeit and forged identity and travel documents, it is possible to illustrate the model, its three levels and their contribution. Examples will point out how the proposed approach assists in detecting emerging trends, in evaluating the black market's degree of structure, in uncovering criminal networks, in monitoring the quality of false documents, and in identifying their weaknesses to orient the conception of more secured travel and identity documents. The process model proposed is thought to have a general application in forensic science and can readily be transposed to other fields of study.