795 resultados para Accounting Standards


Relevância:

20.00% 20.00%

Publicador:

Resumo:

The ecological quality of lakes and other surface water bodies in the European Union is determined by the quality of the structure and functioning of the aquatic ecosystem. The depletion rate of oxygen in the hypolimnion is an important process in thermally stratified lakes and the distribution of consumption between water and sediment an important structural characteristic. It is shown that the variation of volumetric oxygen consumption rate with trophic state can be used to select lake water total phosphorus and chlorophyll concentrations that correspond to changes in the functioning of the lake. Lake morphometry has little effect on this aspect of lake function and the relative amount of oxygen consumption in the water and sediment changes only a little with trophic state, most of the consumption being in the water. Suggestions for the reference condition, good and moderate ecological quality are made using the changes in this aspect of lake function and they are presented as lake water total phosphorus and chlorophyll concentration.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Digital image analysis is at a crossroads. While the technology has made great strides over the past few decades, there is an urgent need for image analysis to inform the next wave of large scale tissue biomarker discovery studies in cancer. Drawing parallels from the growth of next generation sequencing, this presentation will consider the case for a common language or standard format for storing and communicating digital image analysis data. In this context, image analysis data comprises more than simply an image with markups and attached key-value pair metrics. The desire to objectively benchmark competing platforms or a push for data to be deposited to public repositories much like genomics data may drive the need for a standard that also encompasses granular, cell-by-cell data.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Esta tese analisa a preocupação do Conselho Federal de Contabilidade (CFC) com a formação do profissional e com a educação contábil ao longo da sua história, mas também explora o seu panorama atual, principalmente no que se refere à utilização do exame de suficiência como ferramenta de fiscalização preventiva dos profissionais e os fatores explicativos da taxa de aprovação. Para responder a este objetivo geral, a tese desenvolve-se em dois estudos complementares. No primeiro, estuda a criação do CFC e o processo de regulamentação da profissão, usando uma perspectiva interpretativa, fundamentada na sociologia das profissões, com base em dados documentais e gravações recolhidas no arquivo do Conselho. Daí conclui-se que o Sistema CFC/CRCs foi criado em consequência do forte desejo dos profissionais atuantes na área, do surgimento simultâneo do bacharelado em Ciências Contábeis no Brasil e da intervenção do governo corporativista de Getúlio Vargas num contexto de desenvolvimento econômico. O projeto profissional que surgiu nesta ocasião viria “acomodar” todos os rivais, o que fez com que o nível de homogeneização dos membros fosse mínimo, já que incluía aqueles que só tinham experiência prática e uma grande percentagem com diploma do ensino médio. A evidência empírica recolhida permite concluir que a manutenção desta categoria, por um tão longo período, acabou por desprestigiar a profissão. Apenas recentemente, no contexto da adoção das Normas Internacionais de Contabilidade (IFRS, na sigla em inglês), a profissão haveria de obter o credenciamento ao nível universitário. A esta altura, o CFC ganhou não só o direito ao credenciamento a nível universitário, como também o de selecionar os melhores candidatos através de um exame. Apesar dessa evolução positiva, a preocupação deste organismo profissional com a formação dos seus membros continua a ser grande, em função do baixo progresso da “base cognitiva” da profissão, observando-se um número reduzido de mestres e doutores em Contabilidade no Brasil, embora tenha havido, nos últimos anos, uma proliferação de Instituições de Educação Superior (IES) e de cursos de Ciências Contábeis que não foi acompanhada de uma evolução qualitativa.Na segunda parte da tese, desenvolve-se um estudo quantitativo de índole positivista, para tentar explicar as razões dos maus resultados no Exame do CFC. Usando dados recolhidos no Conselho Federal de Contabilidade, os resultados da pesquisa revelam que a taxa de aprovação nas edições do Exame de Suficiência não difere, significativamente, entre as regiões e estados do Brasil, sendo cada vez mais baixo ao longo dos anos. Apesar de uma análise de correlações demonstrar que a formação ao nível da pós-graduação dos docentes estar correlacionada positivamente com a taxa de aprovação no Exame do CFC, numa análise abrangente essas variáveis perderam força, devido, talvez, ao fato de estarem incorporadas em outras variáveis que se mostraram significativas, como o Índice Geral de Cursos e o Conceito de Curso. Além dessas variáveis que se revelaram positivamente relacionadas com a taxa de aprovação, também os resultados do exame Enade, o gênero e a idade se mostraram significativos. O baixo resultado do Enade é particularmente importante, já que reforça as preocupações do CFC sobre a proliferação de IES e de cursos, e o baixo desempenho que algumas IES apresentam, nomeadamente, por possuírem um nível reduzido de mestres e de doutores e, por outro lado, um número elevado de professores “horistas” e um investimento em pesquisa muito baixo.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Document outlines how South Carolina can achieve national educational goals.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Document outlines how South Carolina can achieve national educational goals.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Teacher commitment has been found to be a critical predictor of teachers’ work performance, absenteeism, retention, burnout and turnover, as well as having an important influence on students’ motivation, achievement, attitudes towards learning and being at school (Firestone (1996). Educational Administration Quarterly, 32(2), 209–235; Graham (1996). Journal of Physical Education, Recreation and Dance, 67(1), 45–47; Louis (1998). School Effectiveness and School Improvement, 9(1), 1–27; Tsui & Cheng (1999). Educational Research and Evaluation, 5(3), 249–268). It is also a necessary ingredient to the successful implementation, adaptation or resistance reform agendas. Surprisingly, however, the relationship between teachers’ motivation, efficacy, job satisfaction and commitment, and between commitment and the quality of their work has not been the subject of extensive research. Some literature presents commitment as a feature of being and behaving as a professional (Helsby, Knight, McCulloch, Saunders, & Warburton (1997). A report to participants on the professional cultures of Teachers Research Project, Lancaster University, January). Others suggest that it fluctuates according to personal, institutional and policy contexts (Louis (1998). School Effectiveness and School Improvement, 9(1), 1–27) and identify different dimensions of commitment which interact and fluctuate (Tyree (1996). Journal of Educational Research, 89(5), 295–304). Others claim that teachers’ commitment tends to decrease progressively over the course of the teaching career (Fraser, Draper, & Taylor (1998). Evaluation and Research in Education, 12 (2), 61–71; Huberman (1993). The lives of teachers. London: Cassell). In this research, experienced teachers in England and Australia were interviewed about their understandings of commitment. The data suggest that commitment may be better understood as a nested phenomena at the centre of which is a set of core, relatively permanent values based upon personal beliefs, images of self, role and identity which are subject to challenge by change which is socio-politically constructed.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

When and why did the Portuguese become the shortest Europeans? In order to find the answer to this question, we trace the trend in Portuguese living standards from the 1720s until recent times. We find that during the early nineteenth century average height in Portugal did not differ significantly from average height in most other European countries, but that when, around 1850, European anthropometric values began to climb sharply, Portugal's did not. In a panel analysis of 12 countries, we find that delay in human-capital formation was the chief factor hindering any improvement in the biological standard of living in Portugal.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Visual literacy is essential for 21st century learners. Across the higher education curriculum, students are being asked to use and produce images and visual media in their academic work, and they must be prepared to do so. The Association of College and Research Libraries has published the Visual Literacy Competency Standards for Higher Education, which for the first time, outline specific visual literacy learning outcomes. These Standards present new opportunities for libraries to expand their role in student learning through standards-based teaching and assessment, and to contribute to campus-wide collaborative efforts to develop students’ skills and critical thinking with regard to visual materials.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Sediment is a major sink for heavy metals in river, and poses significant risks not only to river quality but also to aquatic and benthic organisms. At present in the UK, there are no mandatory sediment quality standards. This is partly due to insufficient toxicity data but also due to problems with identification of appropriate sediment monitoring and analytical techniques. The aim of this research was to examine the sampling different river sediment compartments in order to monitor compliance with any future UK sediment environmental quality standards (EQS). The significance of sediment physical and chemical characteristics on sampling and analysis was also determined. The Ravensbourne River, a tributary of the River Thames located in the highly urbanised South Eastern area of London was used for this study. Sediment was collected from the bed using the Van Veer grab, the bank using hand trowel, and from the water column (suspended sediment) using the time integrated suspended tube sampler between the period of July 2010 and December, 2011. The result for the total metal extraction carried out using aqua regia found that there were no significant differences in the metal concentrations retained in the different compartments by the <63μm sediment fraction but there were differences between the 63μm-2mm fractions of the bed and bank. The metal concentration in the bed, bank and suspended sediment exceeded the draft UK sediment quality guidelines. Sequential extraction was also carried out to determine metal speciation in each sediment compartment using the Maiz et al. (1997) and Tessier et al. (1979) methods. The Maiz et al. (1997) found over 80% of the metals in each sediment compartment were not bioavailable, while Tessier et al. (1979) method found most of the metals to be associated with the Fe/Mn and the residual phase. The bed sediment compartment and the <2mm (<63μm + 63μm-2mm) fraction appears to be the most suitable sediment sample for sediment monitoring from this study.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

The Legal Services Act 2007 caused a need to change professional conduct rules for lawyers in England and Wales. The Bar Standards Board Handbook brings substantial changes to the way barristers are regulated. Changes include litigation rights, reporting of professional misconduct, an increased focus on chambers, and expansion to include employees of chambers and barristers without practicing certificates (unregistered or non-practicing barristers). The approach to enforcement and supervision moves to include elements of outcome focused, principle based and risk based approaches. These changes have the potential to change the practice of different groups of barristers and the dynamics between them.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Plasma membrane-derived vesicles (PMVs) or microparticles are vesicles (0.1–1 μm in diameter) released from the plasma membrane of all blood cell types under a variety of biochemical and pathological conditions. PMVs contain cytoskeletal elements and some surface markers from the parent cell but lack a nucleus and are unable to synthesise macromolecules. They are also defined on the basis that in most cases PMVs express varying amounts of the cytosolic leaflet lipid phosphatidylserine, which is externalised during activation on their surface. This marks the PMV as a biologically distinct entity from that of its parent cell, despite containing surface markers from the original cell, and also explains its role in events such as phagocytosis and thrombosis. There is currently a large amount of variation between investigators with regard to the pre-analytical steps employed in isolating red cell PMVs or RPMVs (which are slightly smaller than most PMVs), with key differences being centrifugation and sample storage conditions, which often leads to result variability. Unfortunately, standardization of preparation and detection methods has not yet been achieved. This review highlights and critically discusses the variables contributing to differences in results obtained by investigators, bringing to light numerous studies of which RPMVs have been analysed but have not yet been the subject of a review.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

In life cycle impact assessment (LCIA) models, the sorption of the ionic fraction of dissociating organic chemicals is not adequately modeled because conventional non-polar partitioning models are applied. Therefore, high uncertainties are expected when modeling the mobility, as well as the bioavailability for uptake by exposed biota and degradation, of dissociating organic chemicals. Alternative regressions that account for the ionized fraction of a molecule to estimate fate parameters were applied to the USEtox model. The most sensitive model parameters in the estimation of ecotoxicological characterization factors (CFs) of micropollutants were evaluated by Monte Carlo analysis in both the default USEtox model and the alternative approach. Negligible differences of CFs values and 95% confidence limits between the two approaches were estimated for direct emissions to the freshwater compartment; however the default USEtox model overestimates CFs and the 95% confidence limits of basic compounds up to three orders and four orders of magnitude, respectively, relatively to the alternative approach for emissions to the agricultural soil compartment. For three emission scenarios, LCIA results show that the default USEtox model overestimates freshwater ecotoxicity impacts for the emission scenarios to agricultural soil by one order of magnitude, and larger confidence limits were estimated, relatively to the alternative approach.