IFRS 9 – standardiuudistus Big Four -tilintarkastusyhteisöjen näkökulmasta – kommenttikirjeiden empiirinen analyysi

Since 2008, One of the International Accounting Standards Board’s (IASB) objective has been to replace the old IAS 39 – Financial Instruments standard. IASB achieved this objective in July 2014 when they published the new IFRS 9 – Financial Instruments after many phases. In this study, the main purpose was to find out how the Big Four – audit entities have welcomed the different reforms which IFRS 9 brings to the treatment of financial instruments in the financial statements. Alongside with this, the study presents a short overview to the common attitude towards the new standard. The study proceeds so that the most siginificant reforms have been divided into three main categories and inside of these more precisely to single reforms. This study is based on the qualitative research method. The empirical data of the study consists of comment letters by the Big Four – entities, which have been sent to the IASB regarding Exposure Drafts (ED) of IFRS 9. In total IASB received 757 comment letters regarding to the specific EDs. In this study the population were restricted to 16 comment letters sent by the Big Four – entities. The data is available at IFRS Foundation’s website. According to the research results Big Four – entities think that the reforms which IFRS 9 brings are mainly welcome. In its entirety Big Four – entities consider IFRS 9 better than its predecessor IAS 39. There were differnces in opinions towards IFRS 9 and specific reforms among the Big Four - entities. According to the findings the best reforms were related to the efficiency demands of hedge accounting and to impairments and the valuation of credit losses. The least popular reforms were the reforms regarding the measurement of financial assets and liabilities; more specifically fair value option and the reforms concerning equity instruments were viewed as most challenging.

Comparison between aroma compounds in wines from four Vitis vinifera grape varieties grown in different shoot positions

The aroma characteristics of wines from four Vitis vinifera grape varieties (‘Cabernet sauvignon’, ‘Merlot’, ‘Chardonnay’, and ‘Italian Riesling’) grown in three shoot positions were evaluated by HS-SPME-GC/MS. In this study, the numerous significant differences found in most of the aromatic compounds influence of different shoot positions on the quality of wine. The results showed that the middle shoot position increased significantly the aroma concentration in the majority of wines investigated. The volatile components showing the greatest differences in the wines of different cultivars were aldehydes and terpenes. 8 and 11 compounds were found and quantified (OAVs>1) in the two red wines and white wines at concentrations higher than their corresponding odor thresholds, respectively; and therefore they significantly contributed to the wine aromas. According to their OAVs, fruity, floral, cheese and fatty aroma strongly influenced the characteristics of the four monovarietal wines, while the two white wines showed the green and fresh aroma characteristics. These results are related to the different microclimate of the canopies of the different shoot positions and varieties. They suggest that proper elevating the fruiting zones could improve the accumulation of aroma compounds in wines from the different varieties. On the other hand, grapevines trained to systems with uniform fruiting zones could improve the quality of wine.

Report of four cases of Bardet-Biedl syndrome

Bardet-Biedl syndrome is rare. Although its diagnosis depends on cardinal clinical manifestations which appear in childhood, we report four cases of Bardet-Biedl syndrome lately diagnosed in a dialysis center. Three cases were diagnosed in end-stage renal disease patients when they started maintenance hemodialysis, and one case was diagnosed through screening among hemodialysis patients' relatives. Although pediatricians have more opportunity to diagnose the syndrome, nephrologists are important during the treatment, since renal failure is the main cause of death among Bardet-Biedl syndrome patients. Moreover, late diagnosis of the syndrome among patients with end-stage renal disease can help to detect new cases through the screening among hemodialysis patients' relatives.

L'art de fabriquer le salin et la potasse ; suivi des Expériences sur les moyens de multiplier la fabrication de la potasse ([Reprod.]) / par le citoyen Pertuis, & par le citoyen B. G. Sage...

Collection : Les archives de la Révolution française ; 10.3.38

1978 - 79 Men's Coxed Four

From left to right. Top: Pierre Nadeau, Dave Blanchard, Tony Biernacki (Coach), Kevin McLaughlin, Mike McDonald. Bottom: Andy Ness.

Changing roles of nurse educators employed in acute and chronic care settings : the impact of professional and statutory mandates in Ontario at four sites of one hospital corporation /

The role of the hospital-employed nurse educator is evolving. Factors influencing this change include the introduction of standards for nurse educators by the College of Nurses of Ontario (CNO), a change in the way nurses are educated, the emergence of nursing as a profession, and hospital restructuring as a result of budgetary constraints. Two of these influencing factors: the introduction of the updated Standards of Practice for Registered Nurses and Registered Practical Nurses (1996) and hospital restructuring occurred over the last 7 years at several hospitals in southern Ontario. Current literature as well as the Standards of Practice (1996) were utilized to examine the current roles and responsibilities of nurse educators and subsequently develop a questionnaire to study the impact of these influencing factors on the role of the nurse educator. This questionnaire was piloted and revised before its distribution at 4 hospitals in southern Ontario. Twenty-five of the 41 surveys (61%) distributed were returned for analysis. The data reflected that the Standards of Practice had a positive influence on the role of the nurse educator, while hospital restructuring had a negative impact. In addition, many of the roles and responsibilities identified in the literature were indeed part of the current role of nurse educators, as well as several responsibilities not captured in the literature. The predictions for the future of this role in its current state were not positive given the financial status of the health care system as well as the lack of clarity for the role and the current level ofjob satisfaction among practicing nurse educators. However, a list of recommendations were generated which, if implemented, could add clarity to the role and improve job satisfaction. This could enhance the retention of current nurse educators and the possibility of recruiting competent nurse educators to the role in the future.

Four days at Niagara Falls, in North America /

Inscription in ink, t.p. verso: James Ainsworth Esq With the respectful com'ts of the author.

Psychographic characteristics of weekend wine tourists : a multiple case study of four wineries in the Niagara Region

The purpose of this study is to examine the psychographic (product attributes, motivation opinions, interest, lifestyle, values) characteristics of wine tourists along the Niagara wine r,~ute, located in Ontario, Canada, using a multiple case study method. Four wineries were selected, two wineries each on the East, and West sides of the wine route during the shoulder-season (January, February, 2004). Using a computer generated survey technique, tourists were approached to fill out a questionnaire on one of the available laptop computers, where a sample ofN=321 was obtained. The study findings revealed that there are three distinct wine tourist segments in the Niagara region. The segments were determined using an exploratory factor analysis (EFA) and a K-means cluster analysis: Wine Lovers, Wine Interested, and Wine Curious wine tourists. These three segments displayed significant differences in their, motivation for visiting a winery, lifestyles, values, and wine purchasing behaviour. This study also examined differences between winery locations, on the East and West sides of the Niagara wine route, with respect to the aforementioned variables. The results indicated that there were significant differences between the regions with respect to these variables. The findings suggest that these differences present opportunities for more effective marketing strategies based on the uniqueness of each region. The results of this study provide insight for academia into a method of psychographic market segmentation of wine tourists and consumer behaviour. This study also contributes to the literature on wine tourism, and the identification of psychographic characteristics of wine tourists, an area where little research has taken place.

Sport-Specific Arbitration in Canada: A Qualitative Investigation of Four Athletes' Perceptions of the Fairness of the Process

This thesis explored Canadian high performance Athletes' perceptions of the fairness of the SDRCC sport-specific arbitral process. Leventhal’s (1980) model of procedural justice judgment was found to be an effective tool for exploring Athletes’ perceptions of the fairness of the process. Five of his six procedural justice antecedents: consistency, bias suppression, accuracy of information, representativeness, and ethicality influenced the Athletes’ perceptions of the fairness of the process. Emergent data also revealed that the Athletes’ perceptions of fairness were also influenced by three contextual factors and an additional antecedent of procedural justice. Efficiency of the process, inherent power imbalance between Athletes and NSOs, and the measurable effect of the process on personal and professional relationships differentiate sport-specific arbitration from most other processes of allocation. The data also indicated that the opportunity to voice one’s case was also an important determinant of the Athletes’ perceptions of the fairness of the process.

Using GPS, GIS & remote sensing to understand Niagara Terroir : Pinot noir in the Four Mile Creek & St. David's Bench sub-appellations

The relationships between vine water status, soil texture, and vine size were observed in four Niagara, Ontario Pinot noir vineyards in 2008 and 2009. The vineyards were divided into water status zones using geographic information systems (GIS) software to map the seasonal mean midday leaf water potential (,P), and dormant pruning shoot weights following the 2008 season. Fruit was harvested from all sentinel vines, bulked by water status zones and made into wine. Sensory analysis included a multidimensional sorting (MDS) task and descriptive analysis (DA) of the 2008 wines. Airborne multispectral images, with a spatial resolution of 38 cm, were captured four times in 2008 and three times in 2009, with the final flights around veraison. A semi-automatic process was developed to extract NDVI from the images, and a masking procedure was identified to create a vine-only NDVI image. 2008 and 2009 were cooler and wetter than mean years, and the range of water status zones was narrow. Yield per vine, vine size, anthocyanins and phenols were the least consistent variables. Divided by water status or vine size, there were no variables with differences between zones in all four vineyards in either year. Wines were not different between water status zones in any chemical analysis, and HPLC revealed that there were no differences in individual anthocyanins or phenolic compounds between water status zones within the vineyard sites. There were some notable correlations between vineyard and grape composition variables, and spatial trends were observed to be qualitatively related for many of the variables. The MDS task revealed that wines from each vineyard were more affected by random fermentation effects than water status effects. This was confirmed by the DA; there were no differences between wines from the water status zones within vineyard sites for any attribute. Remotely sensed NDVI (normalized difference vegetation index) correlated reasonably well with a number of grape composition variables, as well as soil type. Resampling to a lower spatial resolution did not appreciably affect the strength of correlations, and corresponded to the information contained in the masked images, while maintaining the range of values of NDVI. This study showed that in cool climates, there is the potential for using precision viticulture techniques to understand the variability in vineyards, but the variable weather presents a challenge for understanding the driving forces of that variability.

Impact of different irrigation strategies on grapes and wine quality of four grapevine cultivars (Vitis sp.) in cool climate conditions. An investigation into the relationships among ABA, water status, grape cultivar and wine quality

Niagara Peninsula of Ontario is the largest viticultural area in Canada. Although it is considered to be a cool and wet region, in the last decade many water stress events occurred during the growing seasons with negative effects on grape and wine quality. This study was initiated to understand and develop the best strategies for water management in vineyards and those that might contribute to grape maturity advancement. The irrigation trials investigated the impact of time of initiation (fruit set, lag phase and veraison), water replacement level based on theoretical loss through crop evapotranspiration (ETc; 100,50 and 25%) and different irrigation strategies [partial root zone drying (PRD) versus regulated deficit irrigation (RD!)] on grape composition and wine sensory profiles. The irrigation experiments were conducted in a commercial vineyard (Lambert Vineyards Inc.) located in Niagara-on-the-Lake, Ontario, from 2005 through 2009. The two experiments that tested the combination of different water regimes and irrigation time initiation were set up in a randomized block design as follows: Baco noir - three replicates x 10 treatments [(25%, 50% and 100% of ETc) x (initiation at fruit set, lag phase and veraison) + control]; Chardonnay - three replicates x seven treatments [(25%, 50% and 100% of ETc) x (initiation at fruit set and veraison) + control]. The experiments that tested different irrigation strategies were set up on two cultivars as follows: Sauvignon blanc - four replicates x four treatments [control, fully irrigated (100% ETc), PRD (100% ETc) and RDI (25% ETc)]; Cabemet Sauvignon - four replicates x five treatments [control, fully irrigated (100% ETc), PRD (100% ETc), RDI (50% ETc) and RDI (25% ETc)]. The controls in each experiment were nonirrigated. The irrigation treatments were compared for many variables related to soil water status, vine physiology, berry composition, wine sensory profile, and hormone composition [(abscisic acid (ABA) and its catabolites]. Soil moisture profile was mostly affected by irrigation treatments between 20 and 60 em depth depending on the grapevine cultivar and the regime of water applied. Overall soil moisture was consistently higher throughout the season in 100 and 50% ETc compare to the control. Transpiration rates and leaf temperature as well as shoot growth rate were the most sensitive variables to soil water status. Drip irrigation associated with RDI treatments (50% ETc and 25% ETc) had the most beneficial effects on vine physiology, fruit composition and wine varietal typicity, mainly by maintaining a balance between vegetative and reproductive parts of the vine. Neither the control nor the 100 ETc had overall a positive effect on grape composition and wine sensory typicity. The time of irrigation initiation affected the vine physiology and grape quality, the most positive effect was found in treatments initiated at lag phase and veraison. RDI treatments were overall more consistent in their positive effect on grape composition and wine varietal typicity comparing to PRD treatment. The greatest difference between non-irrigated and irrigated vines in most of the variables studied was found in 2007, the driest and hottest season of the experimental period. Soil water status had a greater and more consistent effect on red grapevine cultivars rather than on white winegrape cultivars. To understand the relationships among soil and plant water status, plant physiology and the hormonal profiles associated with it, abscisic acid (ABA) and its catabolites [phaseic acid (PA), dihydrophaseic acid (DPA), 7-hydroxy-ABA (TOH-ABA), 8' -hydroxy-ABA, neophaseic acid and abscisic acid glucose ester (ABA-GE)] were analyzed in leaves and berries from the Baco noir and Chardonnay irrigation trials over two growing seasons. ABA and some of its catabolites accurately described the water status in the vines. Endogenous ABA and some of its catabolites were strongly affected in Baco noir and Chardonnay by both the water regime (i.e. ET level) and timing of irrigation initiation. Chardonnay grapevines produced less ABA in both leaves and berries compared to Baco noir, which indicated that ABA synthesis is also cultivar dependant. ABA-GE was the main catabolite in treatments with high water deficits, while PA and DPA were higher in treatments with high water status, suggesting that the vine produced more ABA-GE under water deficits to maintain rapid control of the stomata. These differences between irrigation treatments with respect to ABA and catabolites were particularly noticeable in the dry 2007 season. Two trials using exogenous ABA investigated the effect of different concentrations of ABA and organs targeted for spraying, on grape maturation and berry composition of Cabemet Sauvignon grapevines, in two cool and wet seasons (2008-2009). The fIrst experiment consisted of three replicates x three treatments [(150 and 300 mg/L, both applications only on clusters) + untreated control] while the second experiment consisted in three replicates x four treatments [(full canopy, only clusters, and only leaves sprayed with 300 ppm ABA) + untreated control]. Exogenous ABA was effective in hastening veraison, and improving the composition of Cabemet Sauvignon. Ability of ABA to control the timing of grape berry maturation was dependant on both solution concentration and the target organ. ABA affected not only fruit composition but also yield components. Berries treated with ABA had lower weight and higher skin dry mass, which constitutes qualitative aspects desired in the wine grapes. Temporal advancement of ripening through hormonal control can lead to earlier fruit maturation, which is a distinct advantage in cooler areas or areas with a high risk of early frost occurrence. Exogenous ABA could provide considerable benefits to wine industry in terms of grape composition, wine style and schedule activities in the winery, particularly in wet and cool years. These trials provide the ftrst comprehensive data in eastern North America on the response of important hybrid and Vitis vinifera winegrape cultivars to irrigation management. Results from this study additionally might be a forward step in understanding the ABA metabolism, and its relationship with water status. Future research should be focused on ftnding the ABA threshold required to trigger the ripening process, and how this process could be controlled in cool climates.

I Believe in me, not OCB: Evaluation of Group Function-Based CBT as a Treatment for Obsessive Compulsive Behaviour in Four Children with HFA

Researchers have conceptualized repetitive behaviours in individuals with Autism Spectrum Disorder (ASD) on a continuum oflower-Ievel, motoric, repetitive behaviours and higher-order, repetitive behaviours that include symptoms ofOCD (Hollander, Wang, Braun, & Marsh, 2009). Although obsessional, ritualistic, and stereotyped behaviours are a core feature of ASD, individuals with ASD frequently experience obsessions and compulsions that meet DSM-IV-TR (American Psychiatric Association, 2000) criteria for Obsessive-Compulsive Disorder (OCD). Given the acknowledged difficulty in differentiating between OCD and Autism-related obsessive-compulsive phenomena, the present study uses the term Obsessive Compulsive Behaviour (OCB) to represent both phenomena. This study used a multiple baseline design across behaviours and ABC designs (Cooper, Heron, & Heward, 2007) to investigate if a 9-week Group Function-Based Cognitive Behavioural Therapy (CBT) decreased OCB in four children (ages 7 - 11 years) with High Functioning Autism (HFA). Key treatment components included traditional CBT components (awareness training, cognitive-behavioural skills training, exposure and response prevention) as well as function-based assessment and intervention. Time series data indicated significant decreases in OCBs. Standardized assessments showed decreases in symptom severity, and increases in quality of life for the participants and their families. Issues regarding symptom presentation, assessment, and treatment of a dually diagnosed child are discussed.

Canadian Niagara Power Glass Slide - Four Men in Tunnel

Four men standing in hydro tunnel.