A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost accounting for biological assets valuation

This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, in the agricultural sector. It also compares how reliable each valuation method is in the decision-making process of agents within the sector. By conducting an experiment with students, farmers, and accountants operating in the agricultural sector, we find that they have more difficulties, make larger miscalculations and make poorer judgements with HC accounting than with FV accounting. In-depth interviews uncover flawed accounting practices in the agricultural sector in Spain in order to meet HC accounting requirements. Given the complexities of cost calculation for biological assets and the predominance of small family business units in advanced Western countries, the study concludes that accounting can be more easily applied in the agricultural sector under FV than HC accounting, and that HC conveys a less accurate grasp of the real situation of a farm.

The Emerging Human Rights Revolution: The Beginning of the Fifth Historical Process in the Consolidation of Human Rights

Emerging human rights are destined to modify, improve and transform a number of already traditional concepts so as to achieve greater guarantees and protection for the rights of individuals and collectivities. One of the big changes that will be brought about by the concept and conception of emerging human rights is that, following on from the processes of positivization, generalization, internationalization and specification, they represent the beginning of the fifth historical process in the consolidation of human rights, namely the process of interaction. A number of breakthroughs have already been achieved, such as the recognition of emerging biocultural rights in the recently adopted Nagoya Protocol on access to genetic resources and shared benefits.

Dental Health in Primary Teeth after Prevention of Mother-Child Transmission of Mutans Streptococci. A Historical Cohort Study on Restorative Visits and Maternal Prevention Costs

Mutansstreptokokkitartunnan ehkäisemisen pitkäaikaisvaikutukset maitohampaiden terveyteen. Kohorttitutkimus korjaavan hoidon määrästä ja kariesehkäisyn kustannuksista. Tutkimuksen tarkoituksena oli selvittää varhaisen mutansstreptokokki (MS)-kolonisaation ehkäisyn pitkäaikaisvaikutuksia korkean kariesriskin omaavien lasten maitohampaistossa sekä tarkastella MS-tartunnan estämisen kustannuksia. Tiedot lasten hampaiden terveydestä ja hammashoitotoimenpiteistä syntymästä 10-vuotiaaksi sekä äiteihin kohdistuneen kariesehkäisyn kustannuksista kerättiin Ylivieskan terveyskeskuksen asiakirjoista. Tutkimuksessa oli mukana yhteensä 507 lasta, heistä 148 oli osallistunut aikaisempaan Ylivieskan äiti-lapsitutkimukseen, jossa verrattiin äitien käyttämän ksylitolipurukumin ja äidille tehtyjen fluori- tai klooriheksidiinilakkausten vaikutusta pikkulasten hampaiden terveyteen. Maitohammaskariesta esiintyi 10-vuotiaaksi asti merkitsevästi vähemmän lapsilla, jotka eivät olleet saaneet MS-tartuntaa alle 2-vuotiaana, heidän maitohampaansa säilyivät 3,4 vuotta kauemmin täysin ehjinä (p<0.001) ja he tarvitsivat vähemmän maitohampaiden korjaavaa hoitoa (p=0.005) kuin lapset, joiden hampaisto oli kolonisoitunut MS-bakteerilla jo 2-vuotiaana. Koska ksylitoliryhmän lasten MS-kolonisaatio oli vähäisintä, heidän maitohampaissaan oli vähemmän kariesta ja korjaavan hoidon tarvetta kuin kahden muun korkeariskisen ryhmän lapsilla. Äitien käyttämän ksylitolipurukumin kustannukset olivat yhteensä 116 euroa ja lapsen maitohampaiden säilyminen täysin ehjinä vuoden pidempään maksoi 37 euroa. Kun MS-tartunta oli saatu estettyä, korkean kariesriskin omaavien lasten hampaiden terveys oli samalla tasolla kuin keskimäärin koko ikäkohortilla. Lapsen maitohampaat säilyvät terveinä pidempään ja korjaavan hoidon tarve vähenee, kun MS-kolonisaatio alle 2-vuotiaana saadaan estettyä. Lapsen MS-kolonisaatio vähenee merkitsevästi, kun äiti käyttää ksylitolipurukumia lapsen ollessa 0-2 vuoden ikäinen, siten pikkulapsen äidin säännöllinen ksylitolipurukumin käyttö saattaa olla julkisen tereydenhuollon kannalta tarkoituksenmukainenterveyttä edistävä menetelmä.

Political philosophy, ethnology, and time: a study of the notion of historical handicap

This article starts by identifying the crucial importance of the notion of historical handicap for the present-day social sciences of Latin America. Such notion is not an original invention made by Latinamericanists. On the contrary, I demonstrate that the genealogy of the notion of historical handicap must be sought in the tradition of Western political philosophy. Such genealogy must take into account the way it was integrated into ethnological descriptions. When and how did the Other become the backward, the primitive? While this relation was secondary for ancient Greek thought, theories of historical development became the main source of ethnological categories in the modern era. Interestingly enough, this modern synthesis suited the practical purpose of justifying two successive waves of European imperialistic: the era of discoveries, and 19th century colonialism. The article concludes by raising questions about the present role and application of the social sciences.

Mythology as a key to historical ways of thinking

Kirjallisuusarvostelu

Cypsela or achene? Refining terminology by considering anatomical and historical factors

The worry about the indiscriminate use of the terms cypsela and achene for the fruits of Asteraceae has been frequently detached by specialists in this family. The present work was developed aiming to verify the existence of arguments to justify the adoption of a term against the other. After historical and anatomical analysis, we concluded that there is technical basis to consider cypsela and achene as different types of fruits. For Asteraceae, the correct is to call cypsela; achenes are only derived from superior ovaries, as in Plumbaginaceae.

Parasitic Order Machine. A Sociology and Ontology of Information Securing

This study examines information security as a process (information securing) in terms of what it does, especially beyond its obvious role of protector. It investigates concepts related to ‘ontology of becoming’, and examines what it is that information securing produces. The research is theory driven and draws upon three fields: sociology (especially actor-network theory), philosophy (especially Gilles Deleuze and Félix Guattari’s concept of ‘machine’, ‘territory’ and ‘becoming’, and Michel Serres’s concept of ‘parasite’), and information systems science (the subject of information security). Social engineering (used here in the sense of breaking into systems through non-technical means) and software cracker groups (groups which remove copy protection systems from software) are analysed as examples of breaches of information security. Firstly, the study finds that information securing is always interruptive: every entity (regardless of whether or not it is malicious) that becomes connected to information security is interrupted. Furthermore, every entity changes, becomes different, as it makes a connection with information security (ontology of becoming). Moreover, information security organizes entities into different territories. However, the territories – the insides and outsides of information systems – are ontologically similar; the only difference is in the order of the territories, not in the ontological status of entities that inhabit the territories. In other words, malicious software is ontologically similar to benign software; they both are users in terms of a system. The difference is based on the order of the system and users: who uses the system and what the system is used for. Secondly, the research shows that information security is always external (in the terms of this study it is a ‘parasite’) to the information system that it protects. Information securing creates and maintains order while simultaneously disrupting the existing order of the system that it protects. For example, in terms of software itself, the implementation of a copy protection system is an entirely external addition. In fact, this parasitic addition makes software different. Thus, information security disrupts that which it is supposed to defend from disruption. Finally, it is asserted that, in its interruption, information security is a connector that creates passages; it connects users to systems while also creating its own threats. For example, copy protection systems invite crackers and information security policies entice social engineers to use and exploit information security techniques in a novel manner.

k-Casein gene frequencies support subdivision and historical origin of Argentine Creole cattle

Gene frequencies at the k-casein locus were estimated in six different herds (N = 180) of Argentinean Creole cattle. The results showed a strong influence of subdivision and independent evolution on the divergence of the observed gene frequencies. These results suggest that the population structure of these herds favor the maintenance of polymorphism, which is of crucial importance for the long-time survival of populations.

Predicting bankruptcy of Finnish limited liability companies from historical financial statements

This master’s thesis studies the probability of bankruptcy of Finnish limited liability companies as a part of credit risk assessment. The main idea of this thesis is to build and test bankruptcy prediction models for Finnish limited liability companies that can be utilized in credit decision making. The data used in this thesis consists of historical financial statements from 2112 Finnish limited liability companies, half of which have filed for bankruptcy. A total of four models are developed, two with logistic regression and two with multivariate discriminant analysis (MDA). The time horizon of the models varies from 1 to 2 years prior to the bankruptcy, and 14 different financial variables are used in the model formation. The results show that the prediction accuracy of the models ranges between 81.7% and 88.9%, and the best prediction accuracy is achieved with the one year prior the bankruptcy logistic regression model. However the difference between the best logistic model and the best MDA model is minimal. Overall based on the results of this thesis it can be concluded that predicting bankruptcy is possible to some extent, but naturally the results are not perfect.