Design of products to honor people post mortem

The cemeterial units, are places of social practices of everyday life and worship and the tomb where nostalgia can be externalized and the memory of the deceased revered. In Western societies we can find a category of artifacts meant to evoke the memory or honor the dead. In this paper we we mention three examples of products that enabled a reflection on the concepts that gave rise to their ways, and that risks to fit them into a new "material culture", in that it may have created a break with the traditional system codes and standards shared by companies, and its manifestations in relation to the physical creation of this category of products. This work offers a reflection on the Design Products.What probably makes it special is the field where it is located: the design of products in one post mortem memory. Usually made of granite rock or marble, have the form of plate or tablet, open book or rolled sheet. On one side have a photograph of the person who intend to honor and inscriptions. The thought of inherent design of this work put on one side the intricate set of emotions that this type of product can generate, and other components more affordable, and concerning the form, function and object interactions with users and with use environments. In the definition of the problem it was regarded as mandatory requirements: differentiation, added value and durability as key objectives.The first two should be manifested in the various components / product attributes. The aesthetic and material/structural durability of product necessarily imply the introduction of qualifying terms and quantitative weights, which positively influence the generation and evaluation of concepts based on the set of 10 principles for the project that originated a matrix as a tool to aid designing products. The concrete definition of a target audience was equally important. At this stage, the collaboration of other experts in the fields of psychology and sociology as disciplines with particular ability to understand individuals and social phenomena respectively was crucial. It was concluded that a product design to honor someone post mortem, should abandon the more traditional habits and customs to focus on identifying new audiences. Although at present it can be considered a niche market, it is believed that in the future may grow as well as their interest in this type of products.

The deployment of an e-book consultation and loan service : the experience of the Open University of Catalonia Library

La Biblioteca de la UOC (UOC Library) ha ofert durant tres mesos (octubre-desembre 09), en fase de prova pilot, un servei de consulta i préstec de lectors de llibres electrònics (e-readers). Aquest nou desplegament s'ha desenvolupat en consonància amb l'aposta general de la Universitat en innovació en tecnologies aplicades a l'educació, i la voluntat de potenciar les col·leccions de llibres electrònics i l'ús dels dispositius de lectura de llibres electrònics com una extensió més de la tecnologia del Campus 5.0, en el suport a l'aprenentatge dels seus estudiants durant la seva formació a la Universitat. Aquest treball presenta en detall les especificacions de la prova pilot, a més de contenir una anàlisi i avaluació dels resultats obtinguts: punts forts i punts febles, relació dels aspectes a millorar i modificar, de cara a la consolidació final del servei.

Book vs. Fair Value Accounting in Banking, and Intertemporal Smoothing

The aim of this paper is to examine the pros and cons of book and fair value accounting from the perspective of the theory of banking. We consider the implications of the two accounting methods in an overlapping generations environment. As observed by Allen and Gale(1997), in an overlapping generation model, banks have a role as intergenerational connectors as they allow for intertemporal smoothing. Our main result is that when dividends depend on profits, book value ex ante dominates fair value, as it provides better intertemporal smoothing. This is in contrast with the standard view that states that, fair value yields a better allocation as it reflects the real opportunity cost of assets. Banking regulation play an important role by providing the right incentives for banks to smooth intertemporal consumption whereas market discipline improves intratemporal efficiency.

Book vs. fair value accounting in banking and intertemporal smoothing

The aim of this paper is to examine the pros and cons of book and fair value accounting from the perspective of the theory of banking. We consider the implications of the two accounting methods in an overlapping generations environment. As observed by Allen and Gale(1997), in an overlapping generation model, banks have a role as intergenerational connectors as they allow for intertemporal smoothing. Our main result is that when dividends depend on profits, book value ex ante dominates fair value, as it provides better intertemporal smoothing. This is in contrast with the standard view that states that, fair value yields a better allocation as it reflects the real opportunity cost of assets. Banking regulation play an important role by providing the right incentives for banks to smooth intertemporal consumption whereas market discipline improves intratemporal efficiency.

Barcelona Open Ed 2010. Conference abstracts book

Abstracts book of the Open Education Conference 2010 (Barcelona, 2-4 November 2010). In English, Catalan and Spanish.

No. 1 Eliphalet Pearson a/c Book relating to the Estate of Mary H. Pearson, 1780-1813

Folio-sized account book in brown paper cover containing accounting records kept by Pearson related to the estate of his daughter Mary Pearson.

A Book of Accounts beginning Feb. 26 1791, 1791-1799

The marbled-hardcover book contains three sections: a two column debit and credit entry section for students and tutors, a list of "the Bills of the Senior Class calculated" for 1793 and 1794, and at the end of the volume a personal accounting of expenses from February 1797 through January 1799 kept by Shapleigh during the time he was Harvard's Librarian, for services including mending, wood hauling, and "To Miss Morie for cleaning windows & washing sheets," as well as purchases such as books, coffee, and theater tickets.

Preaching Book, 1768-1777

Small soft-cover notebook containing handwritten entries made by Caleb Gannett between 1768 and 1777. The notebook consists of a one-page "An Account of my eating at the Steward's from August 7th, 1772" consisting of a short list kept between August 7 and September 21, 1772 of coffee, milk, tea, and meat consumed; twenty-two pages used as an accounting ledger for personal expenses between 1769 and 1775; and ten pages listing preaching fees received from 1768 to 1777. The entries listing ministerial fees generally follow the format: "April 3. Mr. Eliot to preaching at S. Cambridge 6..15..0."

Accounting theory and practice; a text-book for colleges and schools of business administration,

No notice of edition is given on v. 2 and 3.

Modern fresh-air poultry houses; a new book on common sense housing of poultry--plans, dimensions and instructions for building open-front poultry houses and fresh-air equipment--fresh-air methods and open-air living--most practical and desirable for successful poultry keeping in all climates;

Mode of access: Internet.

The abolition of the trial balance together with twelve studies in book-keeping and accounting. In xiv chapters fully illustrated.

Mode of access: Internet.

Simplified bookless bookkeeping system : a practical accounting manual and reference book for small business.

Mode of access: Internet.