Accounting at home in developing economies : Current practices and implications for the accounting professional

We determine the extent of accounting at home in developing economies in this research. We then consider the role of the accounting profession may have in promoting accounting values at home. A language of business, accounting today plays a fundamental support role within the business community to evaluate the impact past decisions, and foresees directions for future initiatives. Sound accounting practices are fundamental to ensure symmetrical information dissemination across various stakeholders. Accounting literature has sought to investigate a number of questions that attempt to improve the practice of accounting in the corporate world. Equally, we must obtain adequate understanding of how we use accounting in our everyday life, and how accounting could assist the people most affected by the effects of accounting scandals, economic conditions, and corporate collapses.

Simple as ABC? An examination of Activity Based Costing (ABC) Implementation in Fiji

We review the level of Activity Based Costing (ABC) in Fiji in this article. This exercise is important in furthering our understanding of the use of ABC in Fiji. ABC is a popular costing system and strategic tool for organizations in developed countries (Chenhall and Langfield-Smith 1998). However, little is known about the benefits and challenges of implementing ABC in developing countries. Such an understanding could stimulate discussion on the development or modification of ABC to suit developing country circumstances. The article also has a practical objective in informing and education organizations in Fiji regarding the benefits and challenges of ABC implementation in Fiji and also provides practical suggestions for improving and easing the implementation of ABC.

Giving Australia:Research on Philanthropy in Australia. Summary of Findings

The ‘Giving Australia’ project is an initiative of the Prime Minister’s Community Business Partnership, coordinated by the Australian Council of Social Service (ACOSS) in collaboration with the Centre for Australian Community Organisations and Management (CACOM) at the University of Technology, Sydney, the Australian Centre of Philanthropy and Nonprofit Studies (ACPNS)at the Queensland University of Technology, Roy Morgan Research (RMR),McNair Ingenuity Research and the Fundraising Institute - Australia (FIA).

Is your IT Green?

The enabling role of Information technology (IT) makes it a critical resource to invest in to achieve higher economic growth. Consequently, the pervasive use of IT amongst organizations in developing countries is gaining rapid momentum. Today, IT is no longer a support tool; it is a strategic asset that fosters sustainable competitive advantage and a driver for improved business performance. At the national level, the effective use of IT drives economic performance and social transformation. This makes IT resources a revolutionizing mechanism that is capable of bringing efficiency to all levels of the economy. But, evolution in IT is occuring at a very rapid pace. Despite the many opportunities that arise from these new developments, there is a growing concern that such rapid innovations can be detrimental to the environment. This situation puts a critical question on the table – Is Your IT Green?

Genistein and 17β-estradiol fatty acid esters in blood and adipose tissue and the structure-related antioxidant activity of estrogens on lipoproteins

Soy-derived phytoestrogen genistein and 17β-estradiol (E2), the principal endogenous estrogen in women, are also potent antioxidants protecting LDL and HDL lipoproteins against oxidation. This protection is enhanced by esterification with fatty acids, resulting in lipophilic molecules that accumulate in lipoproteins or fatty tissues. The aims were to investigate, whether genistein becomes esterified with fatty acids in human plasma accumulating in lipoproteins, and to develop a method for their quantitation; to study the antioxidant activity of different natural and synthetic estrogens in LDL and HDL; and to determine the E2 esters in visceral and subcutaneous fat in late pregnancy and in pre- and postmenopause. Human plasma was incubated with [3H]genistein and its esters were analyzed from lipoprotein fractions. Time-resolved fluoroimmunoassay (TR-FIA) was used to quantitate genistein esters in monkey plasma after subcutaneous and oral administration. The E2 esters in women s serum and adipose tissue were also quantitated using TR-FIA. The antioxidant activity of estrogen derivatives (n=43) on LDL and HDL was assessed by monitoring the copper induced formation of conjugated dienes. Human plasma was shown to produce lipoprotein-bound genistein fatty acid esters, providing a possible explanation for the previously reported increased oxidation resistance of LDL particles during intake of soybean phytoestrogens. Genistein esters were introduced into blood by subcutaneous administration. The antioxidant effect of estrogens on lipoproteins is highly structure-dependent. LDL and HDL were protected against oxidation by many unesterified, yet lipophilic derivatives. The strongest antioxidants had an unsubstituted A-ring phenolic hydroxyl group with one or two adjacent methoxy groups. E2 ester levels were high during late pregnancy. The median concentration of E2 esters in pregnancy serum was 0.42 nmol/l (n=13) and in pre- (n=8) and postmenopause (n=6) 0.07 and 0.06 nmol/l, respectively. In pregnancy visceral fat the concentration of E2 esters was 4.24 nmol/l and in pre- and postmenopause 0.82 and 0.74 nmol/l. The results from subcutaneous fat were similar. In serum and fat during pregnancy, E2 esters constituted about 0.5 and 10% of the free E2. In non-pregnant women most of the E2 in fat was esterified (the ester/free ratio 150 - 490%). In postmenopause, E2 levels in fat highly exceeded those in serum, the majority being esterified. The pathways for fatty acid esterification of steroid hormones are found in organisms ranging from invertebrates to vertebrates. The evolutionary preservation and relative abundance of E2 esters, especially in fat tissue, suggest a biological function, most likely in providing a readily available source of E2. The body s own estrogen reservoir could be used as a source of E2 by pharmacologically regulating the E2 esterification or hydrolysis.

Crab fisheries in Cambodia and the development of crab banks

The crab (swimming crab; Portunus pelagicus) fishery in coastal Cambodia appears to have declined in recent years due to over-fishing and a growth in the number of fishermen, but remains an important source of income for households along the coast. Several initiatives have started since 2007, with support from NGOs, international organizations and the Fisheries Administration (FiA), to test stock enhancement techniques through the release of crab larvae. The so-called “crab bank” initiative involves keeping harvested gravid crabs alive in cages for a few days until they spawn, instead of immediately selling them for consumption or processing. In Cambodia, this initiative has developed within the framework of Community Fisheries (CFis) and thus implies a communitybased approach. The FiA has promoted the continuation of such initiatives; however, the nature of crab fisheries and the results from crab bank initiatives have not been documented in detail. The scope of this study was to understand the diversity of approaches to crab bank development in Cambodia, as well as their operational status and the challenges faced at differen

Tonle Sap scoping report

The scoping mission team was composed of 14 people representing research institutions (RUPP), government (FiA, IFReDI), NGOs (ANKO, ADIC) and CGIAR institutions (WorldFish and Bioversity). The scoping trip was carried out over a 7-day period from April 28 to May 4 within eight (8) communities in Kampong Thom, Siem Reap, Battambang, Pursat and Kampong Chhnang. In addition, panel discussions were held with local government, fishery, agriculture and water management institutions, NGOs, the private sector and communities, and were convened in Siem Reap, Battambang and Pursat. The AAS scoping team focused their enquiries on five themes, and the findings of this report are presented in sections that highlight the opportunities, challenges and knowledge gaps related to each theme. The sections have been lightly edited to maintain the style and intention of the authors. The themes are: 1) AAS production systems--fish, rice, aquaculture. 2) Livelihoods, poverty, and gender equity . 3) Value chains and markets. 4) Institutions and governance. 5) Knowledge management and partnerships.

A miniaturized fluorescence detector with a windowless flow cell using a light-emitting diode

A miniaturized fluorescence detector using a high-brightness light-emitting diode as an excitation source was constructed and evaluated. A windowless flow cell based on a commercial four-port cross fitting was designed to reduce the stray-light level and to eliminate the optical alignment. The observed detection limit for fluorescein was 26 nM in the continuous-flow mode. The error in the reproducibility of the responses was evaluated by the FIA method, and was found to be within 2% RSD.

钾钠氯自动分析仪研制及在临床检验中的应用

本文依据CFA和FIA分析技术所包含的自动取样、清洗校正、打印、多元素同时测定原理及在溶液处理方面的新观念,设计成功钾、钠、氯全自动分析系统。在此基础上,对标准溶液组成、缓冲容量及钾、钠、氯离子选择电极的响应特性和制备工艺进行了研究。本系统用于临床检验,获得满意分析结果。

Enhanced electrochemiluminescence sensor from tris(2,2 '-bipyridyl) ruthenium(II) incorporated into MCM-41 and an ionic liquid-based carbon paste electrode

The electrochemiluminescence (ECL) of tris(2,29-bipyridyl) ruthenium(II) [Ru(bpy)(3)(2+)] ion-exchanged in the sulfonic-functionalized MCM-41 silicas was developed with tripropylamine (TPrA) as a co-reactant in a carbon paste electrode (CPE) using a room temperature ionic liquid (IL) as a binder. The sulfonic-functionalized silicas MCM-41 were used for preparing an ECL sensor by the electrostatic interactions between Ru( bpy)(3)(2+) cations and sulfonic acid groups. We used the IL as a binder to construct the CPE (IL-CPE) to replace the traditional binder of the CPE (T-CPE)-silicone oil. The results indicated that the MCM-41-modified IL-CPE had more open structures to allow faster diffusion of Ru( bpy)(3)(2+) and that the ionic liquid also acted as a conducting bridge to connect TPrA with Ru( bpy)(3)(2+) sites immobilized in the electrode, resulting in a higher ECL intensity compared with the MCM-41-modified T-CPE. Herein, the detection limit for TPrA of the MCM-41-modified IL-CPE was 7.2 nM, which was two orders of magnitude lower than that observed at the T-CPE. When this new sensor was used in flow injection analysis (FIA), the MCM-41-modified IL-CPE ECL sensor also showed good reproducibility. Furthermore, the sensor could also be renewed easily by mechanical polishing whenever needed.

Analytical applications of the electrochemiluminescence of tris (2.2 '-bipyridyl) ruthenium and its derivatives

This article presents the state of the art of analytical applications of the electrochemiluminescence (ECL) of tris (2,2'-bipyridyl) ruthenium (Ru(bpy)(3)(2+)) and its derivatives. in the last seven years, Ru(bpy)(3)(2+) ECL has attracted much interest from analysts and been successfully exploited as a detector of flow injection analysis (FIA), high-performance liquid chromatography (HPLC), capillary electrophoresis (CE), and micro total analysis systems (TAS). Immobilization of Ru(bPY)(3)(2+) on a solid surface provides several advantages over the solution-phase ECL procedure, such as the simplicity of experimental design and cost-effectiveness. After a brief discussion of the mechanism of Ru(bpy)(3)(2+) ECL, we discuss its applications in FIA, HPLC, CE and TAS and give special attention to the design of Ru(bpy)(3)(2+) ECL cells and some immobilization techniques of Ru(bpy)(3)(2+); we focus on papers published after 1997.

Electrooxidative polymerization of phenothiazine derivatives on screen-printed carbon electrode and its application to determine NADH in flow injection analysis system

The electrooxidation polymerization of phenothiazine derivatives, including azure A and toluidine blue 0, has been studied at screen-printed carbon electrodes in neutral phosphate buffer. Both compounds yield strongly adsorbed electroactive polymer with reversible behavior and formal potentials closed to 0.04 V at pH 6.9. The modified electrodes exhibited good stability and electrocatalysis for NADH oxidation in phosphate buffer (pH 6.9), with an overpotential of more than 500 mV lower than that of the bare electrodes. Further, the modified screen-printed carbon electrodes were found to be promising as an amperometric detector for the flow injection analysis (FIA) of NADH, typically with a dynamic range of 0.5-100 muM.

Electropolymerization of azure B on a screen-printed carbon electrode and its application to the determination of NADH in a flow injection analysis system

The electrooxidation polymerization of azure B on screen-printed carbon electrodes in neutral phosphate buffer was studied. The poly(azure B) modified electrodes exhibited excellent electrocatalysis and stability for dihydronicotinamide adenine dinucleotide (NADH) oxidation in phosphate buffer (pH 6.9), with an overpotential of more than 400 mV lower than that at the bare electrodes. Different techniques, including cyclic voltammetry, scanning electron microscopy (SEM) and X-ray photoelectron spectroscopy have been employed to characterize the poly (azure B) film. Furthermore, the modified screen-printed carbon electrodes were found to be promising as an amperometric detector for the flow injection analysis (FIA) of NADH, typically with a dynamic range of 0.5 muM to 100 muM.

Preparation of poly(thionine) modified screen-printed carbon electrode and its application to determine NADH in flow injection analysis system

A poly(thionine) modified screen-printed carbon electrode has been prepared by an electrooxidative polymerization of thionine in neutral phosphate buffer. The modified electrodes are found to give stable and reproducible electrocatlytic responses to NADH and exhibit good stability. Several techniques, including cyclic voltammetry, X-ray photoelectron spectroscopy (XPS) and scanning electron microscopy (SEM), have been employed to characterize the poly(thionine) film. Further, the modified screen-printed carbon electrode was found to be promising as an amperometric detector for the flow injection analysis (FIA) of NADH, typically with a dynamic range of 5-100 muM.

Amperometric enzyme electrode for the determination of hydrogen peroxide based on sol-gel/hydrogel composite film

A new type of organic-inorganic composite material was prepared by sol-gel method, and a peroxidase biosensor was fabricated by simply dropping sor-gel-peroxidase mixture onto glassy carbon electrode surface. The sol-gel composite film and enzyme membrane were characterized by Fourier-transform infrared (FT-IR) spectroscopy and EQCM, the electrochemical behavior of the biosensor was studied with potassium hexacyanoferrate(II) as a mediator, and the effects of pH and operating potential were explored for optimum analytical performance by using amperometric method. The response time of the biosensor was about 10 s; the linear range was up to 3.4 mM with a detection limit of 5 x 10(-7) M. The sensor also exhibited high sensitivity (15 mu A mM(-1)) and good long-term stability. In addition, the performance of the biosensor was investigated using flow injection analysis (FIA), and the determination of hydrogen peroxide in real samples was discussed. (C)2000 Elsevier Science B.V. All rights reserved.