883 resultados para Changes to accounting principles


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En 2007, le Premier ministre du Québec, monsieur Jean Charest, a établi la Commission de consultation sur les pratiques d’accommodement reliées aux différences culturelles afin de donner suite aux conflits émanant des différences ethniques et culturelles. La commission a pour mandat de dresser le bilan des pratiques d’accommodement au Québec, d’analyser la problématique, de consulter la population et de formuler des recommandations au gouvernement afin d’assurer la conformité des pratiques d’accommodement avec les valeurs de la société québécoise. En premier lieu, ce mémoire démontrera que deux facteurs, dont l’évolution de l’identité de la majorité francophone et l’évolution des pays d’origine des immigrants, ont contribué à un malaise de gestion de la diversité et, par conséquent, ont rendu l’établissement de la commission pertinent. En deuxième lieu, m’appuyant sur une revue de la méthodologie, des conclusions et des recommandations de la commission, ainsi que la réplique du Ministère de l’Immigration et des Communautés culturelles, je vais illustrer que, malgré un mandat pertinent et achevé, la réponse gouvernementale fut inadéquate. Finalement, je démontrerai que les modèles de gestion de diversité soutenus par le rapport de la Commission, la laïcité inclusive et l’interculturalisme, sont des aspects nécessaires de la gestion de la diversité. Cependant, ils en découlent des philosophies politiques de neutralisme et pluralisme dont la force et le compromis en sont les buts. Je crois que le Québec peut être meilleur gestionnaire de sa diversité et peut obtenir de vraies réconciliations en prônant la conversation; une approche patriotique de la gestion de diversité.

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Influence of acute salinity stress on the immunological and physiological response of Penaeus monodon to white spot syndrome virus (WSSV) infection was analysed. P. monodon maintained at 15‰ were subjected to acute salinity changes to 0‰ and 35‰ in 7 h and then challenged orally with WSSV. Immune variables viz., total haemocyte count, phenol oxidase activity (PO), nitroblue tetrazolium salt (NBT) reduction, alkaline phosphatase activity (ALP), acid phosphatase activity (ACP) and metabolic variables viz., total protein, total carbohydrates, total free amino acids (TFAA), total lipids, glucose and cholesterol were determined soon after salinity change and on post challenge days 2 (PCD2) and 5 (PCD5). Acute salinity change induced an increase in metabolic variables in shrimps at 35‰ except TFAA. Immune variables reduced significantly (Pb0.05) in shrimps subjected to salinity stress with the exception of ALP and PO at 35‰ and the reduction was found to be more at 0‰. Better performance of metabolic and immune variables in general could be observed in shrimps maintained at 15‰ that showed significantly higher post challenge survival following infection compared to those under salinity stress. Stress was found to be higher in shrimps subjected to salinity change to lower level (0‰) than to higher level (35‰) as being evidenced by the better immune response and survival at 35‰. THC (Pb0.001), ALP (Pb0.01) and PO (Pb0.05) that together explained a greater percentage of variability in survival rate, could be proposed as the most potential health indicators in shrimp haemolymph. It can be concluded from the study that acute salinity stress induces alterations in the haemolymph metabolic and immune variables of P. monodon affecting the immunocompetence and increasing susceptibility to WSSV, particularly at low salinity stress conditions

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Urban environmental depletion has been a critical problem among industrialized-transformed societies, especially at the local level where administrative authorities’ capacity lags behind changes. Derived from governance concept, the idea of civil society inclusion is highlighted. Focusing on an agglomerated case study, Bang Plee Community in Thailand, this research investigates on a non-state sector, 201-Community organization, as an agent for changes to improve urban environments on solid waste collection. Two roles are contested: as an agent for neighborhood internal change and as an intermediary toward governance changes in state-civil society interaction. By employing longitudinal analysis via a project intervention as research experiment, the outcomes of both roles are detected portrayed in three spheres: state, state-civil society interaction, and civil society sphere. It discovers in the research regarding agglomerated context that as an internal changes for environmental betterment, 201-Community organization operation brings on waste reduction at the minimal level. Community-based organization as an agent for changes – despite capacity input it still limited in efficiency and effectiveness – can mobilize fruitfully only at the individual and network level of civil society sectors, while fails managing at the organizational level. The positive outcomes result by economic waste incentive associated with a limited-bonded group rather than the rise of awareness at large. As an intermediary agent for shared governance, the community-based organization cannot bring on mutual dialogue with state as much as cannot change the state’s operation arena of solid waste management. The findings confine the shared governance concept that it does not applicable in agglomerated locality as an effective outcome, both in terms of being instrumental toward civil society inclusion and being provocative of internal change. Shared environmental governance as summarized in this research can last merely a community development action. It distances significantly from civil society inclusion and empowerment. However, the research proposes that community-based environmental management and shared governance toward civil society inclusion in urban environmental improvement are still an expectable option and reachable if their factors and conditions of key success and failure are intersected with a particular context. Further studies demand more precise on scale, scope, and theses factors of environmental management operation operated by civil society sectors.

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Behaviour Analysis is a distinct philospophy of science. Individuals new to the approach often find difficulty in understanding the basic principles involved. This presentation, aimed at Final Year undergraduates, is designed to provide an introduction to the principles of operant conditioning (e.g., reinforcement, punishment, and extinction), making clear that these words describe functional, rather than structural, relations.

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Covers HTML5 design principals and key changes. Outlined are new and retired elements, changes to forms and media support. This lecture then also covers key changes to CSS3 and JavaScript which support the development and implementation of HTML5

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En Colombia, como en muchos países de América Latina, en los años 80 y 90 se hicieron cambios importantes en los regímenes de pensiones. Este trabajo hace un análisis de uno de esos cambios en Colombia. El cambio consistió en aumentar el tiempo de cotización necesario para reclamar los beneficios pensionales y la inclusión del salario dentro de la fórmula del monto de pensiones. Para este propósito se estudia el impacto sobre la oferta laboral de un cambio exógeno en estas condiciones usando un diseño de regresión discontinua. Se encuentra un efecto positivo sobre las horas promedio trabajadas en la semana.

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Urbanization changes habitat in a multitude of ways, including altering food availability. Access to human-provided food can change the relationship between body condition and honest advertisements of fitness, which may result in changes to behavior, demography, and metapopulation dynamics. We compared plumage color, its relationship with body condition and feather growth, and use as signal of dominance between a suburban and a wildland population of Florida Scrub-Jay (Aphelocoma coerulescens). Although plumage color was not related to body condition at either site, suburban birds had plumage with a greater proportion of total reflectance in the ultra-violet (UV) and peak reflectance at shorter wavelengths. Despite the use of plumage reflectance as a signal of dominance among individuals in the wildlands, we found no evidence of status signaling at the suburban site. However, birds emigrating from the suburban site to the wildland site tended to be more successful at acquiring breeder status but less successful at reproducing than were immigrants from an adjacent wildland site, suggesting that signaled and realized quality differ. These differences in signaling content among populations could have demographic effects at metapopulation scales and may represent an evolutionary trap whereby suburban immigrants are preferred as mates even though their reproductive success relative to effort is lower.

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A number of recent papers in the atmospheric science literature have suggested that a dynamical link exists between the stratosphere and troposphere. Numerical modelling studies have shown that the troposphere has a time-mean response to changes to the stratospheric climatological state. In this study the response of the troposphere to an imposed transient stratospheric change is examined. The study uses a high horizontal and vertical resolution numerical weather-prediction model. Experiments compare the tropospheric forecasts of two medium-range forecast ensembles which have identical tropospheric initial conditions and different stratospheric initial conditions. In three case studies described here, stratospheric initial conditions have a statistically significant impact on the tropospheric flow. The mechanism for this change involves, in its most basic step, a change to tropospheric synoptic-scale systems. A consistent change to the tropospheric synoptic-scale systems occurs in response to the stratospheric initial conditions. The aggregated impact of changes to individual synoptic systems maps strongly onto the structure of the Arctic Oscillation, particularly over the North Atlantic storm track. The relationship between the stratosphere and troposphere, while apparent in Arctic Oscillation diagnostics, does not occur on coherent, hemispheric scales.

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Soil organic carbon (SOC) plays a vital role in ecosystem function, determining soil fertility, water holding capacity and susceptibility to land degradation. In addition, SOC is related to atmospheric CO, levels with soils having the potential for C release or sequestration, depending on land use, land management and climate. The United Nations Convention on Climate Change and its Kyoto Protocol, and other United Nations Conventions to Combat Desertification and on Biodiversity all recognize the importance of SOC and point to the need for quantification of SOC stocks and changes. An understanding of SOC stocks and changes at the national and regional scale is necessary to further our understanding of the global C cycle, to assess the responses of terrestrial ecosystems to climate change and to aid policy makers in making land use/management decisions. Several studies have considered SOC stocks at the plot scale, but these are site specific and of limited value in making inferences about larger areas. Some studies have used empirical methods to estimate SOC stocks and changes at the regional scale, but such studies are limited in their ability to project future changes, and most have been carried out using temperate data sets. The computational method outlined by the Intergovernmental Panel on Climate Change (IPCC) has been used to estimate SOC stock changes at the regional scale in several studies, including a recent study considering five contrasting eco regions. This 'one step' approach fails to account for the dynamic manner in which SOC changes are likely to occur following changes in land use and land management. A dynamic modelling approach allows estimates to be made in a manner that accounts for the underlying processes leading to SOC change. Ecosystem models, designed for site scale applications can be linked to spatial databases, giving spatially explicit results that allow geographic areas of change in SOC stocks to be identified. Some studies have used variations on this approach to estimate SOC stock changes at the sub-national and national scale for areas of the USA and Europe and at the watershed scale for areas of Mexico and Cuba. However, a need remained for a national and regional scale, spatially explicit system that is generically applicable and can be applied to as wide a range of soil types, climates and land uses as possible. The Global Environment Facility Soil Organic Carbon (GEFSOC) Modelling System was developed in response to this need. The GEFSOC system allows estimates of SOC stocks and changes to be made for diverse conditions, providing essential information for countries wishing to take part in an emerging C market, and bringing us closer to an understanding of the future role of soils in the global C cycle. (C) 2007 Elsevier B.V. All rights reserved.

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Recent developments in contracting practice in the UK have built upon recommendations contained in highprofile reports, such as those by Latham and Egan. However, the New Engineering Contract (NEC), endorsed by Latham, is based upon principles of contract drafting that seem open to question. Any contract operates in the context of its legislative environment and current working practices. This report identifies eight contentious hypotheses in the literature on construction contracts and tests their validity in a sample survey that attracted 190 responses. The survey shows, among other things, that while partnership is a positive and useful idea, authoritative contract management is considered more effective and that “win-win” contracts, while desirable, are basically impractical. Further, precision and fairness in contracts are not easy to achieve simultaneously. While participants should know what is in their contracts, they should not routinely resort to legal action; and standard-form contracts should not seek to be universally applicable. Fundamental changes to drafting policy should be undertaken within the context of current legal contract doctrine and with a sensitivity to the way that contracts are used in contemporary practice. Attitudes to construction contracting may seem to be changing on the surface, but detailed analysis of what lies behind apparent agreement on new ways of working reveals that attitudes are changing much more slowly than they appear to be.

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The tropospheric response to a forced shutdown of the North Atlantic Ocean’s meridional overturning circulation (MOC) is investigated in a coupled ocean–atmosphere GCM [the third climate configuration of the Met Office Unified Model (HadCM3)]. The strength of the boreal winter North Atlantic storm track is significantly increased and penetrates much farther into western Europe. The changes in the storm track are shown to be consistent with the changes in near-surface baroclinicity, which can be linked to changes in surface temperature gradients near regions of sea ice formation and in the open ocean. Changes in the SST of the tropical Atlantic are linked to a strengthening of the subtropical jet to the north, which, combined with the enhanced storm track, leads to a pronounced split in the jet structure over Europe. EOF analysis and stationary box indices methods are used to analyze changes to the North Atlantic Oscillation (NAO). There is no consistent signal of a change in the variability of the NAO, and while the changes in the mean flow project onto the positive NAO phase, they are significantly different from it. However, there is a clear eastward shift of the NAO pattern in the shutdown run, and this potentially has implications for ocean circulation and for the interpretation of proxy paleoclimate records.

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A computer game was used to study psychophysiological reactions to emotion-relevant events. Two dimensions proposed by Scherer (1984a, 1984b) in his appraisal theory, the intrinsic pleasantness and goal conduciveness of game events, were studied in a factorial design. The relative level at which a player performed at the moment of an event was also taken into account. A total of 33 participants played the game while cardiac activity, skin conductance, skin temperature, and muscle activity as well as emotion self-reports were assessed. The self-reports indicate that game events altered levels of pride, joy, anger, and surprise. Goal conduciveness had little effect on muscle activity but was associated with significant autonomic effects, including changes to interbeat interval, pulse transit time, skin conductance, and finger temperature. The manipulation of intrinsic pleasantness had little impact on physiological responses. The results show the utility of attempting to manipulate emotion-constituent appraisals and measure their peripheral physiological signatures.

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Land use change with accompanying major modifications to the vegetation cover is widespread in the tropics, due to increasing demands for agricultural land, and may have significant impacts on the climate. This study investigates (1) the influence of vegetation on the local climate in the tropics; (2) how that influence varies from region to region; and (3) how the sensitivity of the local climate to vegetation, and hence land use change, depends on the hydraulic characteristics of the soil. A series of idealised experiments with the Hadley Centre atmospheric model, HadAM3, are described in which the influence of vegetation in the tropics is assessed by comparing the results of integrations with and without tropical vegetation. The sensitivity of the results to the soil characteristics is then explored by repeating the experiments with a differing, but equally valid, description of soil hydraulic parameters. The results have shown that vegetation has a significant moderating effect on the climate throughout the tropics by cooling the surface through enhanced latent heat fluxes. The influence of vegetation is, however, seasonally dependent, with much greater impacts during the dry season when the availability of surface moisture is limited. Furthermore, there are significant regional variations both in terms of the magnitude of the cooling and in the response of the precipitation. Not all regions show a feedback of vegetation on the local precipitation; this result has been related both to vegetation type and to the prevailing meteorological conditions. An important finding has been the sensitivity of the results to the specification of the soil hydraulic parameters. The introduction of more freely draining soils has changed the soil-moisture contents of the control, vegetated system and has reduced, significantly, the climate sensitivity to vegetation and by implication, land use change. Changes to the soil parameters have also had an impact on the soil hydrology and its interaction with vegetation, by altering the partitioning between fast and slow runoff processes. These results raise important questions about the representation of highly heterogeneous soil characteristics in climate models, as well as the potential influence of land use change on the soil characteristics themselves.

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Sodium chloride-induced cell and nuclear degradation in the root meristems of sweetpotato [Ipomoea batatas (L.) Lam.] were determined using fluorescent microscopy and flow cytometry analysis. Two sweetpotato cultivars were grown in liquid Murashige and Skoog medium and subjected to 0 mM and 500 mM NaCl, with or without 15 mM CaCl2, for periods up to 24 h. Changes to the nuclei of root meristematic cells showed a similar pattern of damage to the nuclei using both fluorescent microscopy and flow cytometry analysis. Damage occurring after only a few hours was followed by nuclear degradation at 24 h. Flow cytometry histograms showed a reduction in G1 and G2 nuclei and an increase in degraded nuclei in NaCl-stressed roots. Salinity-induced nuclear degradation was alleviated by the addition of CaCl2.