The ethics of creative accounting

The term 'creative accounting' can be defined in a number ofways. Initially we will offer this definition: 'a processwhereby accountants use their knowledge of accounting rulesto manipulate the figures reported in the accounts of abusiness'.To investigate the ethical issues raised by creativeaccounting we will:- Explore some definitions of creative accounting.- Consider the various ways in which creative accounting can be undertaken.- Explore the range of reasons for a company's directors to engage in creative accounting.- Review the ethical issues that arise in creative accounting.- Report on surveys of auditors' perceptions of creative accounting in the UK, Spain and New Zealand.

Évaluation de la Pensée Constructive chez les adolescents délinquants: une approche pour comprendre les réponses inadaptées au stress

Objective: This pilot study aims at assessing Constructive Thinking in a sample of adolescent offenders and in a normative sample of adolescents. Method: 66 adolescent offenders (12-18 years) were compared to 540 control adolescents on the different subscales of the "Constructive Thinking Inventory". Results and Conclusion: Adolescent offenders show a less efficient Constructive Thinking: they show cognitive styles that may hamper their ability to take appropriate decisions when facing stressful situations, increasing self-defeating behaviors. Interventions may focus on improving adequate coping with stress.

Automatic classification of MR scans in Alzheimer's disease.

To be diagnostically useful, structural MRI must reliably distinguish Alzheimer's disease (AD) from normal aging in individual scans. Recent advances in statistical learning theory have led to the application of support vector machines to MRI for detection of a variety of disease states. The aims of this study were to assess how successfully support vector machines assigned individual diagnoses and to determine whether data-sets combined from multiple scanners and different centres could be used to obtain effective classification of scans. We used linear support vector machines to classify the grey matter segment of T1-weighted MR scans from pathologically proven AD patients and cognitively normal elderly individuals obtained from two centres with different scanning equipment. Because the clinical diagnosis of mild AD is difficult we also tested the ability of support vector machines to differentiate control scans from patients without post-mortem confirmation. Finally we sought to use these methods to differentiate scans between patients suffering from AD from those with frontotemporal lobar degeneration. Up to 96% of pathologically verified AD patients were correctly classified using whole brain images. Data from different centres were successfully combined achieving comparable results from the separate analyses. Importantly, data from one centre could be used to train a support vector machine to accurately differentiate AD and normal ageing scans obtained from another centre with different subjects and different scanner equipment. Patients with mild, clinically probable AD and age/sex matched controls were correctly separated in 89% of cases which is compatible with published diagnosis rates in the best clinical centres. This method correctly assigned 89% of patients with post-mortem confirmed diagnosis of either AD or frontotemporal lobar degeneration to their respective group. Our study leads to three conclusions: Firstly, support vector machines successfully separate patients with AD from healthy aging subjects. Secondly, they perform well in the differential diagnosis of two different forms of dementia. Thirdly, the method is robust and can be generalized across different centres. This suggests an important role for computer based diagnostic image analysis for clinical practice.

Performance Report for Fiscal Year, 2005

I am pleased to present the performance report for the Iowa Department for the Blind for fiscal year 2005. This report is provided in compliance with sections 8E.210 and 216B.7 of the Code of Iowa. It contains valuable information about the services the Department and its partners provided for Iowans during the past fiscal year in the areas of vocational rehabilitation, library services, and resource management. Major accomplishments of the year included new food service opportunities in the Randolph-Sheppard program, extensive remodeling of the Adult Orientation and Adjustment Center, and continued national prominence in vocational rehabilitation as measured by the U.S. Rehabilitation Services Administration, which on June 13, 2005 released data on federal standards and indicators for the year ended September 30, 2004. Earnings ratios and the percentage of employment for vocational rehabilitation clients of the Department remain among the best in the nation. This is corroborated by a report released in September, 2005 by the U.S. Government Accountability Office, which tested and summarized datasets compiled by the U.S. Department of Education for the nation’s 80 vocational rehabilitation agencies. Overall, we met or exceeded 26 of 32 results targets included in this report. Key strategic challenges, developments, and trends are also discussed in the "Department Overview" that follows. Sincerely, Allen C. Harris Director, Iowa Department for the Blind

Operación Eureka XXIX, 28-30 de Mayo 1974

Expone los resultados de la Operación Eureka XXIX, realizada del 28 al 30 de Mayo con 51 embarcaciones, tomando además algunos elementos provenientes de los cruceros del SNP-1 (Mayo-Junio) y de la pesca comercial (Marzo-Mayo) para fines comparativos

Preliminary study of insects associated to indoor body decay in Colombia

Preliminary study of insects associated to indoor body decay in Colombia. This is the first report studying insects associated to indoor body decay process of a white pig (Sus scrofa) (Artiodactyla, Suidae) in a controlled indoor environment in an urban area of Florencia city, Amazonia Piedmont, Colombia. For a period of 54 days, 9,220 individuals (immature and adults), distributed in 3 orders, 5 families, 10 genera, and 10 species were collected using entomological nets and tweezers. Five decaying stages are described (fresh, bloated, active decay, advanced decay and remains). During the fresh stage we recorded Cochliomyia macellaria (Fabricius, 1775), Chrysomya albiceps (Wiedemann, 1819), Ophyra aenescens (Wiedemann, 1830), Oxysarcodexia sp., Lepidodexia sp. and Lasiophanes sp.; during the bloating stage C. macellaria, C. albiceps, Lucilia eximia (Wiedemann, 1819), Hemilucillia semidiaphana (Rondani, 1850), Musca domestica Linnaeus, 1758, O. aenescens, Oxysarcodexia sp., Lepidodexia sp., Dermestes maculatus De Geer, 1774 and Lasiphanes sp.; during the active decay C. macellaria, C. albiceps, L. eximia, M. domestica, O. aenescens, Lepidodexia sp. D. maculatus and Lasiophanes sp.; during the advanced decay C. macellaria, C. albiceps, M. domestica, Lepidodexia sp. and Lasiophanes sp.; and during the remains stage C. albiceps, D. maculatus and Lasiophanes sp. The insects were sorted out in 3 ecological categories; necrophagous, predators and parasites and sarco-saprophagous. According to Chao and Jack estimators, total richness was observed on day 20, with 100% of the expected species.

Operación Eureka XXIV. 5 - 8 setiembre 1972

Intenta determinar la distribución y concentración de la anchoveta, en la operación realizada a lo largo de la costa durante días (5 - 8 de setiembre de 1972)m cib 36 bolicheras y 72 investigadores.

ORANGE You Interested In Pumpkins...., 2009

The most popular use of pumpkins may be for jack-o-lanterns and fall decorations but they have many more uses. When selecting a pumpkin for cooking, the best selection is a “pie pumpkin” or “sweet pumpkin.” These are smaller than the large jack-o-lantern pumpkins and the flesh is sweeter and less watery. You can substitute the jack-o-lantern variety with fairly good results. Pumpkin seeds can be used in tossed salads, casseroles, soups, and other baked goods, either ground or whole. Although roasted pumpkin seeds tend to be better-tasting, you'll receive higher nutritional value from the raw seeds. So decorate your place with a pumpkin and make something. This brochure produced by The Department of Agriculture and Land Stewardship.

Post-detection analysis for grating-based ultra-small angle X-ray scattering.

Until recently, the hard X-ray, phase-sensitive imaging technique called grating interferometry was thought to provide information only in real space. However, by utilizing an alternative approach to data analysis we demonstrated that the angular resolved ultra-small angle X-ray scattering distribution can be retrieved from experimental data. Thus, reciprocal space information is accessible by grating interferometry in addition to real space. Naturally, the quality of the retrieved data strongly depends on the performance of the employed analysis procedure, which involves deconvolution of periodic and noisy data in this context. The aim of this article is to compare several deconvolution algorithms to retrieve the ultra-small angle X-ray scattering distribution in grating interferometry. We quantitatively compare the performance of three deconvolution procedures (i.e., Wiener, iterative Wiener and Lucy-Richardson) in case of realistically modeled, noisy and periodic input data. The simulations showed that the algorithm of Lucy-Richardson is the more reliable and more efficient as a function of the characteristics of the signals in the given context. The availability of a reliable data analysis procedure is essential for future developments in grating interferometry.

Trophic ecology of jumbo squid and predatory fishes in the Northern Humboldt Current System

This work provides a contribution to a better understanding of the trophic ecology of important predators in the Northern Humboldt Current System, the jack mackerel (Trachurus murphyi), the chub mackerel (Scomber japonicus) and the jumbo squid (Dosidicus gigas) by the characterization of the highly variable feeding patterns of these species at different spatiotemporal scales. We provided new knowledge on the comparative trophic behaviour of these species, defined as opportunistic in previous investigations. For that purpose we applied a variety of statistical methods to an extensive dataset of 27,188 non-empty stomachs. We defined the spatial organization of the forage fauna of these predators and documented changes in prey composition according to predators’ size and spatiotemporal features of environment. Our results highligh the key role played by the dissolved oxygen. We also deciphered an important paradox on the jumbo squid diet: why do they hardly forage on the huge anchovy (Engraulis ringens) biomass distributed of coastal Peru? We showed that the shallow oxygen minimum zone present off coastal Peru could hamper the co-occurrence of jumbo squids and anchovies. In addition, we proposed a conceptual model on jumbo squid trophic ecology including the ontogenetic cycle, oxygen and prey availability. Moreover we showed that the trophic behaviour of jack mackerel and chub mackerel is adapted to forage on more accessible species such as for example the squat lobster Pleurocondes monodon and Zoea larvae. Besides, both predators present a trophic overlap. But jack mackerel was not as oracious as chub mackerel, contradictorily to what was observed by others authors. Fish diet presented a high spatiotemporal variability, and the shelf break appeared as a strong biogeographical frontier. Diet composition of our fish predators was not necessarily a consistent indicator of changes in prey biomass. El Niño events had a weak effect on the stomach fullness and diet composition of chub mackerel and jack mackerel. Moreover, decadal changes in diet diversity challenged the classic paradigm of positive correlation between species richness and temperature. Finally, the global patterns that we described in this work, illustrated the opportunistic foraging behaviour, life strategies and the high degree of plasticity of these species. Such behaviour allows adaptation to changes in the environment.

Pièces relatives à l'histoire de la ville de TULLE. III

Contient : Pièces diverses ; originaux et copies, parmi lesquels on remarque les suivants : ; Notice généalogique sur la maison d'Aubusson ; Généalogie de la famille de Varie ; Extrait des titres de la maison de Sainte-Aulaire ; Mandement d'André-Daniel de Sainte-Aulaire, évêque de Tulle, touchant l'usage des oeufs durant le carême (25 février 1710) ; Billet d'invitation au sacre dudit évêque (29 octobre 1702) ; imprimé ; Extrait des archives de Pompadour ; Extrait de registres d'hommages de l'évêché de Limoges ; Extrait des archives de Pompadour ; Billet d'invitation aux obsèques d'Antoine de Baluze, résident à la cour de Pologne (13 septembre 1681) ; imprimé ; Deux lettres d'A[ndré]-D[aniel de Sainte-Aulaire], évêque de Tulle, à Baluze (7 novembre 1715 et 4 juillet 1710) ; originaux ; Lettre du maréchal-duc de la Feuillade à Baluze (Versailles, 22 décembre 1688) ; original ; Lettre de Teyssier de Regis à Baluze (Uzerche, 21 janvier 1689) ; original ; Billet du maréchal-duc de La Feuillade à Baluze (24 février 1687) ; Extrait d'un registre du Trésor des chartes, certifié par G.-J.-B. de Goth, duc d'Epernon (20 février 1687), envoyé par lui au maréchal de La Feuillade ; Lettre de Duverdier à Baluze (Tulle, 14 février 1686) ; Deux lettres de l'abbé de Fouilhac à Baluze (s. d.) ; « Harangue prononcée dans l'officialité de Tulle par Me Jean-Baptiste Brossard, » copie de la main de Baluze ; « Carmen in laudem J.-B. Brossard, » en vers latins ; page détachée d'un imprimé ; Recueil de copies de la main de Baluze : ; Lettre de M. Lejeune, sans adresse (Paris, 7 avril 1674) ; Harangue prononcée par devant messieurs du chapitre de Tulle par Me Etienne Courrèze ; Harangue adressée à Mascaron, lors de son avènement au siège de Tulle, par le doyen de cette ville, Pierre de La Rue (1672) ; Harangue prononcée par M. le conseiller Lagarde au jour de son installation (4 septembre 1674) ; Requête burlesque de Me Jean-Baptiste Brossard à messieurs du sénéchal et du présidial de Tulle ; Mandement du roi au trésorier de l'Épargne de payer au sieur Baluze la somme de mille livres (26 octobre 1663) ; Deux quittances délivrées par Guillaume, évêque de Tarse, au nom d'Etienne Baluze (1540) ; originaux, parchemin ; Quittance donnée par les syndics de l'église de Tulle à M. Baluze, commissaire enquêteur au sénéchal de ladite ville (21 novembre 1625) ; Généalogie de la famille Baluze ; Lettre de M. de Fenis à M. Baluze, avocat à Tulle (Bordeaux, 7 mars 1596) ; original ; Pièces concernant Antoine de Baluze : ; Deux lettres écrites [à Et. Baluze ?] de Varsovie par J.-C. de Baluze (s. d. et 12 juin 1716) ; Mémoire envoyé par le même original ; Lettre de [Marie-Louise], reine de Pologne à Louis XIV (28 janvier 1662) ; Lettre de J.-C. Baluze (19 décembre 1683) ; Lettre de recommandation [du roi de Pologne] pour Baluze ; Lettre de Jean-Casimir, roi de Pologne, à [Henri de la Motte-Houdancourt], archevêque d'Auch (18 mai 1663) ; Lettres du même à Louis XIV (20 janvier 1662 et 11 janvier 1664) ; Lettre du même au cardinal Mazarin (12 juillet 1660) ; original ; Lettre sans adresse de François Le Hérisson (Léopol en Russie, 30 novembre 1662) ; Note sur la carrière d'Antoine de Baluze en Pologne ; Deux lettres écrites de Varsovie par J.-C. Baluze (16 novembre et 31 août 1714) ; Notice, de la main de Baluze, sur son cousin Antoine Baluze ; Notice du même sur Jean-Casimir Baluze, fils d'Antoine ; Dissertatio de sanctis Claro, Laudo, Vlfardo, Baumado, par Et. Baluze ; imprimé, Tulle, 1656, 40 pages in-8° ; « Noel paschal, ou hymne sacro-burlesque pour l'heureux avènement de Monseigneur de Tulle [Louis de Rechignevoisin de Guron] en son evesché, par le sieur de Chateaunières, » envoyé d'Uzerche le 29 juin 1654

Pièces diverses concernant principalement l'histoire de TULLE.

Contient : Notice historique sur l'église de Tulle, sans indication d'auteur, avec listes de dignitaires, pièces, etc ; « Index beneficiorum spectantium ad collationem episcopi Tutellensis, » de la main de Baluze ; « Extrait du departement fait pour raison du restablissement du siege de Tulle » (id.) ; Factum pour Monseigneur l'évêque de Tulle, contre l'évêque de Cahors ; imprimé in-fol., s. d ; Arrest du Conseil pour Messieurs de l'Eglise cathédrale de Tulle (24 mai 1647) ; imprimé in-4° ; Extrait des registres du Conseil d'Etat, relatif au procès entre le chapitre de Tulle et Antoine Lesteyrie (8 mai 1666) ; imprimé in-4° ; Extrait des registres du Grand Conseil, relatif à la même affaire (8 mai 1666) : imprimé in-4° ; Notes sur diverses traditions relatives à saint Etienne d'Obazine ; Lettre de Leguy au Dr Baluze (Gimel, 11 juin [16]87) ; Vie de saint Domene, en français ; Autre exemplaire de la même vie ; « Vita sancti Dominii, ex veteri codice ms. » ; Extraits d'un missel manuscrit de Limoges, relatifs au même saint ; Lettre de M. de Lentilhac à Baluze (Gimel, 11 juin 1687) ; Notes relatives à saint Domene et à son culte, envoyées de Gimel à Baluze ; Lettre de Baluze à M. Gerard, chanoine de Sarlat (Tulle, 29 mars 1855) ; copie ; Diplôme de Pépin d'Aquitaine (1er février 836), tiré des archives de Moissac ; Lettre de M. Salvary à Baluze (Tulle, 11 mars 1651) ; Deux feuillets d'un ms. du XIIe s., contenant le début de la vie de saint Chaffre (Bibl. hag. lat., n° 8102) ; Lettre d'Humbert [Ancelin], évêque de Tulle, à Baluze (Tulle, 17 avril 1701) ; Lettre d'A. Levaillant à Baluze (Paris, 9 septembre 1702) ; Liste des évêques de Tulle jusqu'à Humbert Ancelin ; Inventaire de bulles concernant l'évêché de Tulle ; Accord entre Guillaume, seigneur de Gimel, et Pierre Foucher, seigneur de Saint-Pardoux (1310) ; « Enqueste de la noblesse de feu M. Christophle de l'Estang, evesque de Carcassonne » (1er mai 1617) ; Lettre non signée, adressée à Baluze (Tulle, 21 décembre 1684) ; Notes sur la famille de Lagarde ; « Sur les conquestes de Monseigneur le Dauphin, de Philisbourg » (Noël 1688) ; pièce de vers par M. Courreze, prêtre de Tulle ; Conversion à la foi catholique... de Monsieur de Meillars, par le R. P. Pierre Léan ; imprimé de 16 pages in-4°, Tulle, 1651 (Cf. Sommervogel, Bibl. de la Compagnie de Jésus, t. IV, col. 1620) ; La sainte Lunade de saint-Jean-Baptiste, par un prêtre de Tulle [A. Beril] ; imprimé de 36 pages in-4°, Tulle, 1680 ; Lettre d'A. Beril, curé de Saint-Salvadour [à Baluze] (26 septembre 1680) ; Catalogus abbatum et episcoporum Tutellensium, par Baluze ; placard imprimé, Tulle, 1654 (six exemplaires)