A számviteli érdekhordozói elméletek evolúciója és a szabályozás – klasszikus tézisek és új irányok a pénzügyi beszámolásban (Evolution of the financial accounting stakeholder theories and the regulation – classic theses and new ways in the financial report)

A modernkori számvitel egyik alapvető kérdése, hogy a pénzügyi beszámolás címzettjét – az érdekhordozókat – miként lehet azonosítani. Ez a törekvés már a klasszikus, azóta meghaladottá vált elméletekben is központi szerepet töltött be és modern, posztmodern elméletekben kulcsfontosságúvá vált. A tapasztalatok alapján az azonosított érdekhordozók köre módosult, bővült. Ennek a fejlődésnek a vizsgálata során a számvitel számos olyan ismérvét sikerült azonosítani, amely segítségével a vonatkozó szabályok tökéletesíthetők. Emellett az evolúció vizsgálata segítségével közvetlenül is megfigyelhetővé vált az, hogy a számvitelt extern módon szabályozó hatalom szükségessége milyen feltételek teljesítése mellett igazolható. A vizsgálat során azonosíthatóvá váltak olyan helyzetek, amikor a számviteli szabályozó és „kívülről irányított” pénzügyi beszámolás szuboptimális helyzethez vezet. A cikk az érdekhordozói elméletek fejlődését a klasszikus felfogásoktól indulva mutatja be. Feltárja, hogy a modern – jelenleg elfogadott – koalíciós vállalatfelfogás miben hozott újat, elsősorban miként hívta életre az extern szabályozót. _____ One of the key problems of the modern financial accounting is how to define the stakeholders. This problem was already a key issue in the already outdated classical stakeholder theories. Research and experience noted that the group of stakeholders has widened and has been modified. Through this evolution researchers identified many characteristics of financial reporting through which the regulation could have been improved. This advance pointed out which are the situations when the existence of an extern accounting regulator may be justified, since under given circumstances this existence led to suboptimal scenario. This paper deals with the stakeholder theories, starting with the classical ones. The article points out how did the currently accepted theory changed the assertions of the previous one and how was the external regulator created as an inevitable consequence. The paper also highlights the main issues raised by the post-modern theories; those, which try to fit the current questions into the current stakeholder models. The article also produces a Hungarian evidence for the previously mentioned suboptimal scenario, where the not tax-driven regulation proves to be suboptimal.

A Map Through Time – Virtual Historic Cities: New Ways of Exploring Digital Collections

Presentation made by Jamie Rogers and John Nemmers at the Society of Florida Archivists annual meeting in Tallahassee, Florida. Jamie Rogers presented the "Coral Gables - Virtual Historic City" project at Florida International University. John Nemmers presented the "Unearthing St. Augustine’s Colonial Heritage" project at the University of Florida

Treatment for Complicated Grief : State of the Science and Ways Forward

Peer reviewed

Research: ways to look and learn in professional practice

Peer reviewed

Leaf Traits, Neighbors, and Abiotic Factors: Ways That Context Can Mediate the Impact of Invasive Species on Nitrogen Cycling

Species invasions are more prevalent than ever before. While the addition of a species can dramatically change critical ecosystem processes, factors that mediate the direction and magnitude of those impacts have received less attention. A better understanding of the factors that mediate invasion impacts on ecosystem functioning is needed in order to target which exotic species will be most harmful and which systems are most vulnerable. The role of invasion on nitrogen (N) cycling is particularly important since N cycling controls ecosystem services that provision human health, e.g. nutrient retention and water quality.

We conducted a meta-analysis and in-depth studies focused on the invasive grass species, Microstegium vimineum, to better understand how (i) plant characteristics, (ii) invader abundance and neighbor identity, and (iii) environmental conditions mediate the impacts of invasion on N pools and fluxes. The results of our global meta-analysis support the concept that invasive species and reference community traits such as leaf %N and leaf C:N are useful for understanding invasion impacts on soil N cycling, but that trait dissimilarities between invaded and reference communities are most informative. Regarding the in-depth studies of Microstegium, we did not find evidence to suggest that invasion increases net nitrification as other studies have shown. Instead, we found that an interaction between its abundance and the neighboring plant identify were important for determining soil nitrate concentrations and net nitrification rates in the greenhouse. In field, we found that variability in environmental conditions mediated the impact of Microstegium invasion on soil N pools and fluxes, primarily net ammonification, between sites through direct, indirect, and interactive pathways. Notably, we detected a scenario in which forest openness has a negative direct effect and indirect positive effect on ammonification in sites with high soil moisture and organic matter. Collectively, our findings suggest that dissimilarity in plant community traits, neighbor identity, and environmental conditions can be important drivers of invasion impacts on ecosystem N cycling and should be considered when evaluating the ecosystem impacts of invasive species across heterogeneous landscapes.

The technical and artistic branches and ways of organizing production in Argentine soap operas

Production processes and work organization in the cultural industries have been little discussed. For this reason, the study focuses on the production phases and the division of labor in technical and artistic branches in Argentine soap operas. There are six branches: production, direction, photography, art, sound and edition. We explain the branches, the workers involved and their function and activities. This research is based on a communicational perspective, the Political Economy of Communication and recovers contributions of the Sociology of Labour. From this combination, we attempt to provide elements of analysis to understand the functioning and organisation of daily television series. In the same way, we examine the creative work, the types of work redundant or random, the division of labour and the economies of time. The methodological approach is qualitative. In this way, the examination is based on the production of interviews with key actors of the sector and the documentary and bibliographical survey so as to systematize the data for the research.

Media web sites interactivity: Searching new ways to dialog with their users

Currently the media have made many new tools on their websites in order to broaden the dialogue with its users, a feature that has been called interactivity. The objective of this research is to describe the interactive resources of Chilean media websites. The analysis was conducted at 20 sites using a pattern of six dimensions with interactive forms which are today using identified. The findings indicate that digital media Chileans are expanding the possibilities of dialogue with users on social media, especially Twitter and Facebook, and the mediauser interaction is monological, that is to say, from the media to the user, but with very low feedback.

Two years survival rate of Class II ART restorations in primary molars using two ways to avoid saliva contamination

AIM To compare the survival rates of Class II Atraumatic Restorative Treatment (ART) restorations placed in primary molars using cotton rolls or rubber dam as isolation methods. METHODS A total of 232 children, 6-7 years old, both genders, were selected having one primary molar with proximal dentine lesion. The children were randomly assigned into two groups: control group with Class II ART restoration made using cotton rolls and experimental group using rubber dam. The restorations were evaluated by eight calibrated evaluators (Kappa > 0.8) after 6, 12, 18 and 24 months. RESULTS A total of 48 (20.7%) children were considered dropout, after 24 months. The cumulative survival rate after 6, 12, 18 and 24 months was 61.4%, 39.0%, 29.1% and 18.0%, respectively for the control group, and 64.1%, 55.1%, 40.1% and 32.1%, respectively for the rubber dam group. The log rank test for censored data showed no statistical significant difference between the groups (P = 0.07). The univariate Cox Regression showed no statistical significant difference after adjusting for independent variables (P > 0.05). CONCLUSION Both groups had similar survival rates, and after 2 years, the use of rubber dam does not increase the success of Class II ART restorations significantly.

Some causes of unreliability of fishery statistics on the African great lakes and possible ways of bettering the statistics

This paper is based on a two year's intensive statistical data collection survey on Lake Kyoga, observations made on Lake Victoria over the last decade occasional visits on Lake Albert (Mobutu) and Lake Malawi. World over, scientists have kept doubting the fisheries statistical figures presented by various African countries. Some countries fail to present any figures. This paper, therefore, narrates most of the causes and possible solutions to those problems.

Social security and railroad retirement enactments in the 97th Congress within jurisdiction of the Committee on Ways and Means : Omnibus Budget Reconciliation Act and Economic Recovery Tax Act of 1981 /

At head of title: 97th Congress, 1st session. Committee print. WMCP: 97-15.

New Ways of Working in Acute Care: A Case for Change

This position paper focuses on the current tensions and challenges of aligning inpatient care with innovations in mental health services. It argues that a cultural shift is required within inpatient services. Obstacles to change including traditional perceptions of the role and responsibilities of the psychiatrist are discussed. The paper urges all staff working in acute care to reflect on the service that they provide, and to consider how the adoption of new ways of working might revolutionise the organisational culture. This cultural shift offers inpatient staff the opportunity to fully utilise their expertise. New ways of working may be perceived as a threat to existing roles and responsibilities or as an exciting opportunity for professional development with increased job satisfaction. Above all, the move to new ways of working, which is gathering pace throughout the UK, could offer service users a quality of care that meets their needs and expectations.

HOLDING HANDS WHILE PARTING WAYS: EXAMINING ALLIANCE TREATY RENEGOTIATION

This study investigates the renegotiation of security alliances, specifically the structural conditions surrounding their revision. Although the field of international relations offers a rich discussion of the formation and violation of alliance treaties, few scholars have addressed the reasons why alliance members amend security obligations. After the formation of an alliance, a member may become dissatisfied owing to changes in the external and domestic security environments. A failure to address this discontent increases the risk of alliance breakdown. Members manage their alliance relationship through a negotiation process or intra-alliance bargaining in the search for a new arrangement that can endure. Factors that help to show commitment to the alliance and communicate a set of feasible solutions are crucial if members are to find a mutually acceptable arrangement. By taking these factors into account, allies are more likely to revise an existing treaty. Examining a set of bilateral alliances dating from 1945 to 2001, this research demonstrates that public requests for renegotiation compel allies to change the status quo. It is found that alliance-related fixed assets and the formation of external alliances increase the likelihood of treaty revision, though institutionalization of an alliance does not help to resolve interest divergence. In addition, this study examines the strategy of delay in intra-alliance bargaining. Allies may postpone a dispute by ignoring it while working to maintain the alliance. Tension among allies thus increases, but the alliance endures. I examine three alliances in order to illustrate this renegotiation process. Among these, the Anglo-Japanese alliance demonstrates two successful renegotiations that prolonged a wavering alliance relationship; the Sino-Soviet alliance is an example of failure owing to the lack of substantive cooperation; and the US-Taiwan alliance during the 1970s demonstrates successful use of a strategy of delay that appeases a dissatisfied member.