Preparers’ and non-preparers’ lobbying on the proposed prohibition of goodwill amortisation in ED3 ‘business combinations’

In this paper preparers’ and non-preparers’ positions regarding accounting for goodwill are examined through studying submitted comment letters on ED3 ‘Business Combinations’. Preparers have, because of economic consequences, incentives to lobby for the non-amortisation approach and non-preparers for the amortisation approach. As hypothesised, non-preparers are found to support amortisation of goodwill to a greater extent than do preparers. Moreover, the two groups’ supportive arguments, i.e. how they argue for or against the non-amortisation or amortisation approach, are studied. Again, as hypothesised, the results show that the two groups use the same type of ‘sophisticated’ framework based arguments instead of economic consequences arguments. Taken together the examination of the comment letters thus indicates that both preparers and non-preparers point at conceptual strengths and weaknesses, instead of pointing at the real cause of the lobbying activities, i.e. perceived economic consequences, when they try to affect the final outcome of the standard. These findings confirm earlier research which has suggested that self-interested lobbyists use accounting theories and concepts as useful justifications.

What determines the use of capital budgeting methods? : Evidence from Swedish listed companies

Purpose: This paper aims to extend and contribute to prior research on the association between company characteristics and choice of capital budgeting methods (CBMs). Design/methodology/approach: A multivariate regression analysis on questionnaire data from 2005 and 2008 is used to study which factors determine the choice of CBMs in Swedish listed companies. Findings: Our results supported hypotheses that Swedish listed companies have become more sophisticated over the years (or at least less unsophisticated) which indicates a closing of the theory-practice gap; that companies with greater leverage used payback more often; and that companies with stricter debt targets and less management ownership employed accounting rate of return more frequent. Moreover, larger companies used CBMs more often. Originality/value: The paper contributes to prior research within this field by being the first Swedish study to examine the association between use of CBMs and as many as twelve independent variables, including changes over time, by using multivariate regression analysis. The results are compared to a US and a continental European study.

“Through a glass darkly” : a report on trends in school music education provision in Australia

This paper reports on research commissioned by the Music Council of Australia (MCA) on the provision of school music education in Australian states and territories. Using guidelines developed by the principal researcher, a team of state and territory investigators collected data on eleven research questions formulated by MCA’s Research Committee. The principal investigator compiled, analysed and interpreted the state data and synthesised the findings into an overview of
the current situation nationally. One of the major findings was the limited amount of uniform data available from education authorities; indeed, the inadequacy or non-availability of data from some states is a matter of serious concern in terms of public accountability for the school music provision. Nevertheless, the project provided an overview of the current state of school music education in all states and territories. In relation to three of the key indicators (numbers of specialist music teachers, numbers of students taught music, and numbers of students studying music at Year 12), the study revealed that the provision of music has not changed significantly over the past two decades—the situation has either remained static or has improved or declined slightly. The principal recommendation from the project is the need for a more comprehensive survey to be undertaken and a Deakin University team, in collaboration with the MCA as industry partner, will be applying for an ARC Linkage Grant which will investigate effective teaching of music in schools and the preparation of teachers for implementing music programs.

Interpretative phenomenological analysis

Preservice music students explore African music in an Australian tertiary context

Promoting African music and enhancing intercultural understanding in teacher education

Australia is a culturally diverse nation. The Arts provide a pathway that contributes to the rich tapestry of its people. Tertiary music educators have the responsibility to provide opportunities to effectively prepare and engage pre-service teachers in becoming culturally responsive. The authors discuss the importance and need to include guest music educators as culture bearers when preparing pre-service teachers to teach multicultural music. Drawing on data from student questionnaires, author participant observation and reflective practice in 2014, the findings highlight the experiences and practical engagement of an African music workshop in teacher education courses. Generalisations cannot be made, however, the findings revealed the need, importance and benefits of incorporating guest music educators as culture bearers who have the knowledge, skills and understandings to contribute to multicultural music education. This experience may be similar to other educational settings and it is hoped that the findings may provide a platform for further dialogue in other teaching and learning areas.

Contribuicao a reducao direta de minerio de ferro com redutor solido : influencia do teor de cinzas do carvao e de um agente gaseificante adicional

Estudou-se nesse trabalho a influência da adição de líquidos (água e álcool etílico) na redução direta de pelotas hematíticas com redutor sólido nas temperaturas de 950, 1000 e 1050°C. Pesquisou-se a influência da adição desses líquidos sobre a velocidade de redução do minério (através do grau de redução) e sobre a variação de volume ocorrida nas pelotas durante a redução (através de variação de diâmetro e observações em microscópio ótico e eletrônico). Paralelamente estudou-se a influência do teor de cinzas do carvão sobre sua reatividade, através de testes de redução de pelotas com carvões desgaseificados e não desgaseificados e também testes de gaseificação dos carvões, todos a 950°C. Os ensaios foram realizados em reatores aquecidos por forno elétrico. Empregaram-se carvões da mina Butiá Recreio (RS) de 35% de cinzas (desgaseificados) nos testes com adição de líquidos e carvões da mina de Leão (RS) lavados, com diversos teores de cinzas e não lavados (R.O.M.). Concluiu-se que a adição de líquidos aumenta a redução das pelotas e proporciona diminuição do inchamento. Verificou-se que utilizando-se carvões previamente desgaseificados não houve considerável influência do teor de cinzas sobre a reatividade, entretanto com carvão não desgaseificados esta influência tornou-se significativa.

Heterotolanos : desenho, síntese e caracterização de cristais líquidos quirais

Este trabalho mostra a síntese e comportamento térmico de novos materiais líquido-cristalinos utilizando como unidade mesogênica o grupo arilpiridilacetileno e ramificações terminais quirais e lineares através do Protocolo de Buchwald e da Reação de Sonogashira Sintetizou-se quatro séries homólogas diferentes, três delas apresentaram comportamento mesomórfico. A mesofase comum as três séries foi a esmética A. A quarta série homóloga 19a-d não apresentou comportamento líquido-cristalino. A série homóloga 13a-d apresentou além da mesofase esmética A, uma fase nemática antes do ponto de clareamento. Para a série homóloga 26a-d, observou-se a mesma fase, porém, o composto com oito carbonos na ramificação linear, apresentou uma mesofase cristal E. Para a série homóloga 36a-d, observou-se fases esméticas A e C quirais. Entretanto, foram sintetizados outros dois compostos para fins de comparação com a série 36a-d

A influência dos processos que buscam a autoformação: uma leitura através da fenomenologia e da Semiótica Social

Os Estágios Supervisionados são disciplinas integradoras entre o conhecimento específico e os conhecimentos pedagógicos. Neste trabalho, apresentamos resultados de uma pesquisa realizada com Licenciandos em Química utilizando a Metodologia Investigativa. O objetivo foi buscar as percepções dos sujeitos a respeito da própria aprendizagem e sua transferência ao processo de ensino. Utilizou-se o referencial proposto pela Fenomenologia e Semiótica Social para a análise dos dados. Confirmaram-se o potencial da metodologia no desenvolvimento metacognitivo dos sujeitos e na evolução de suas concepções. Estes valorizam a construção de estratégias de aprendizagem como um processo pessoal e profissional. A reflexão levou-os a reconhecer a complementaridade entre ensinar e aprender, como processos indissociáveis, e geradores de conhecimentos aplicáveis à atividade profissional.

Evaluation of Sperm Kinetics and Plasma Membrane Integrity of Frozen Equine Semen in Different Storage Volumes and Freezing Conditions

In the present study, different freezing systems (Styrofoam box and Mini Digitcool ZH 400) and storage volumes (0.5- and 0.25-mL straws) were compared with regard to sperm kinetics and plasma membrane integrity of frozen and thawed semen. For that, three ejaculates from four animals were frozen in Styrofoam box and Mini Digitcool ZH 400 machine. The 0.5-mL straws were thawed at 46°C for 20 seconds, and the 0.25-mL straws were thawed at 46°C for 12 seconds. Statistical analysis was performed using program R of descriptive analysis box plot, followed by analysis of variance using PROC MIXED of SAS 9.1 package. Variances of 5% were considered as different. There was no interaction between the straw sizes and volumes; however, statistical differences were observed between the semen storage volumes. The 0.5-mL straws had higher total motility (%), progressive motility (%), average path velocity (μm/s), straight-line velocity (μm/s), curvilinear velocity (μm/s), and rapid sperm percentage (%) than the 0.25-mL straws. However, plasma membrane integrity analysis did not differ between the two straws. Thus, it is possible to conclude that equine sperm cryopreserved in 0.5-mL straws has better sperm kinetics than when stored in 0.25-mL straws. Additionally, it is possible to conclude that automated systems that enable faster freezing rates result in a seminal quality that is similar to the one obtained by the conventional system using Styrofoam boxes. © 2013 Elsevier Inc.

Determining the gestational age of crioulo mares based on a fetal ocular measure

The practice of covering in herds is often used in Crioulo breeding farms, thus not allowing the determination of ovulation dates and the early detection of pregnancies. This fact complicates the estimation of gestational age after 70 days of conception. This study aimed to evaluate the diameter of the fetal orbits of Crioulo mares to develop a formula to estimate a gestational date. Measurements of 164 fetal ocular orbits were performed in 124 Crioulo mares with gestational ages ranging between 119 and 341 days. The current study observed a linear growth pattern of Crioulo fetal orbits up to 341 days of gestation. Thus, obtaining a suitable linear regression model to determine the gestational age of Crioulo mares based on fetal ocular orbit diameter measure is possible. The obtained model was y = 8.3756x + 11.90, where y represents the gestational age in days, and x represents the diameter of the fetal ocular orbit in millimeters. This formula had anr2 of 0.985 (P < .001). We conclude that this model allows researchers and veterinarians to accurately estimate the gestational age of Crioulo mares between 4 and 11months of pregnancy. © 2013 Elsevier Inc.

Cooling of ejaculated and epididymal stallion sperm

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)