918 resultados para This is not a model


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Duality can be viewed as the soul of each von Neumann growth model. This is not at all surprising because von Neumann (1955), a mathematical genius, extensively studied quantum mechanics which involves a “dual nature” (electromagnetic waves and discrete corpuscules or light quanta). This may have had some influence on developing his own economic duality concept. The main object of this paper is to restore the spirit of economic duality in the investigations of the multiple von Neumann equilibria. By means of the (ir)reducibility taxonomy in Móczár (1995) the author transforms the primal canonical decomposition given by Bromek (1974) in the von Neumann growth model into the synergistic primal and dual canonical decomposition. This enables us to obtain all the information about the steadily maintainable states of growth sustained by the compatible price-constellations at each distinct expansion factor.

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A tanulmány a kockázatnak és a kockázatok felmérésének az éves beszámolók (pénzügyi kimutatások) könyvvizsgálatban betöltött szerepével foglalkozik. A modern könyvvizsgálat – belső és külső korlátainál fogva – nem létezhet a vizsgált vállalkozás üzleti kockázatainak felmérése nélkül. Olyannyira igaz ez, hogy a szakma alapvető szabályait lefektető nemzeti és nemzetközi standardok is kötelező jelleggel előírják az ügyfelek üzleti kockázatainak megismerését. Mindez nem öncélú tevékenység, hanem éppen ez jelenti a könyvvizsgálat kiinduló magját: a kockázatbecslés – a tervezés részeként – az audit végrehajtásának alapja, és egyben vezérfonala. A szerző először bemutatja a könyvvizsgálat és a kockázat kapcsolatának alapvonásait, azt, hogy miként jelenik meg egyáltalán a kockázat problémája a könyvvizsgálatban. Ezt követően a különféle kockázatalapú megközelítéseket tárgyalja, majd néhány főbb elem kiragadásával ábrázolja a kockázatkoncepció beágyazódását a szakmai szabályozásba. Végül – mintegy az elmélet tesztjeként – bemutatja a kockázatmodell gyakorlati alkalmazásának néhány aspektusát. ______ The study examines the role of risk and the assessment of risks in the external audit of financial statements. A modern audit – due to its internal and external limitations – cannot exist without the assessment of the business risk of the entity being audited. This is not a l’art pour l’art activity but rather the very core of the audit. It is – as part of the planning of the audit – a guideline to the whole auditing process. This study has three main sections. The first one explains the connection between audit and risk, the second discusses the different risk based approaches to auditing and the embeddedness of the risk concept into professional regulation. Finally – as a test of theory – some practical aspects of the risk model are discussed through the lens of former empirical research carried out mostly in the US. The conclusion of the study is that though risk based models of auditing have many weaknesses they still result in the most effective and efficient high quality audits.

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The conceptual notion of accreditation is as specialized, complex, and diverse as is the field of hospitality management education. Before an argument can be made for or against accreditation within the professional field of hospitality management, a common understanding of accreditation must be achieved. The following article, the first of a two-part series, is intended to expand the reader's knowledge of the accreditation process. Part two will discuss its relationship to hospitality management education at the college or university level.

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In the 1980s, government agencies sought to utilize research on drug use prevention to design media campaigns. Enlisting the assistance of the national media, several campaigns were designed and initiated to bring anti-drug use messages to adolescents in the form of public service advertising. This research explores the sources of information selected by adolescents in grades 7 through 12 and how the selection of media and other sources of information relate to drug use behavior and attitudes and perceptions related to risk/harm and disapproval of friends' drug-using activities.^ Data collected from 1989 to 1992 in the Miami Coalition School Survey provided a random selection of secondary school studies. The responses of these students were analyzed using multivariate statistical techniques.^ Although many of the students selected media as the source for most of their information on the effects of drugs on the people who use them, the selection of media was found to be positively related to alcohol use and negatively related to marijuana use. The selection of friends, brothers, or sisters was a statistically significant source for adolescents who smoke cigarettes, use alcohol or marijuana.^ The results indicate that the anti-drug use messages received by students may be canceled out by media messages perceived to advocate substance use and that a more persuasive source of information for adolescents may be friends and siblings. As federal reports suggest that the economic costs of drug abuse will reach an estimated $150 billion by 1997 if current trends continue, prevention policy that addresses the glamorization of substance use remains a national priority. Additionally, programs that advocate prevention within the peer cluster must be supported, as peers are an influential source for both inspiring and possibly preventing drug use behavior. ^

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Surface modification of rutile TiO2 with extremely small SnO2 clusters gives rise to a great increase in its UV light activity for degradation of model organic water pollutants, while the effect is much smaller for anatase TiO2. This crystal form sensitivity is rationalized in terms of the difference in the electronic modification of TiO2 through the interfacial Sn−O−Ti bonds. The increase in the density of states near the conduction band minimum of rutile by hybridization with the SnO2 cluster levels intensifies the light absorption, but this is not seen with modified anatase. The electronic transition from the valence band to the conduction band causes the bulk-to-surface interfacial electron transfer to enhance charge separation. Further, electrons relaxed to the conduction minimum are smoothly transferred to O2 due to the action of the SnO2 species as an electron transfer promoter.

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An investigation into karst hazard in southern Ontario has been undertaken with the intention of leading to the development of predictive karst models for this region. The reason these are not currently feasible is a lack of sufficient karst data, though this is not entirely due to the lack of karst features. Geophysical data was collected at Lake on the Mountain, Ontario as part of this karst investigation. This data was collected in order to validate the long-standing hypothesis that Lake on the Mountain was formed from a sinkhole collapse. Sub-bottom acoustic profiling data was collected in order to image the lake bottom sediments and bedrock. Vertical bedrock features interpreted as solutionally enlarged fractures were taken as evidence for karst processes on the lake bottom. Additionally, the bedrock topography shows a narrower and more elongated basin than was previously identified, and this also lies parallel to a mapped fault system in the area. This suggests that Lake on the Mountain was formed over a fault zone which also supports the sinkhole hypothesis as it would provide groundwater pathways for karst dissolution to occur. Previous sediment cores suggest that Lake on the Mountain would have formed at some point during the Wisconsinan glaciation with glacial meltwater and glacial loading as potential contributing factors to sinkhole development. A probabilistic karst model for the state of Kentucky, USA, has been generated using the Weights of Evidence method. This model is presented as an example of the predictive capabilities of these kind of data-driven modelling techniques and to show how such models could be applied to karst in Ontario. The model was able to classify 70% of the validation dataset correctly while minimizing false positive identifications. This is moderately successful and could stand to be improved. Finally, suggestions to improving the current karst model of southern Ontario are suggested with the goal of increasing investigation into karst in Ontario and streamlining the reporting system for sinkholes, caves, and other karst features so as to improve the current Ontario karst database.

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Public policies have been studied in the various fields of humanities and social sciences, from different theoretical and technical aspects. However, there is still a lack of studies that incorporate the dimension that encompasses the political action and its interference in such actions, also recognizing the importance of the institutional setting of the Brazilian presidential model in implementing these policies. This fragmented and multiparty system has led to power heterogeneous sets of political parties. Thus, the ministerial offices, more than assisting the President´s government project, manage particularized agendas, which are party biased and have the influence of interest groups in hegemonic themes addressed by government agencies. When these agendas operate in sectoral and specialized policies, the friction level is apparently low. However, when this occurs in intersectoral actions, such as in regional development, there is evidence of strong signs of competition among government agencies, which in theory, should operate in an integrated manner. Although this is not a specific feature of Luiz Inacio Lula da Silva´s government- the period to be studied- there was similar behavior in Fernando Henrique Cardoso´s presidency, one realizes that the expansion of coalition on behalf of governance is increasingly interfering in the outcome of intersectoral public policies, due to these multiple arguments in action. In order to understand these processes, this study focused on the Sustainable and Integrated Development Programme for Differentiated Meso-Regions (PROMESO), part of the National Policy for Regional Development (NPRD). The program provides interface with various government agencies and their public policies in a clear intersectoral design. The research sought to identify and analyze the relationships between government agencies and their programs with interest groups, whether political parties or other segments of civil society, highlighting the logic of favoritism, which poses in second place the integration of actions in the intersectoral policies. Therefore, besides the theoretical debate that incorporates several categories of political science, public administration, public policy, geography and economics, the study focused on secondary sources, using different government agencies databases in order to raise information. It was observed that the interference of partisan politics has been disastrous for some public policies. Thus, the research confirms that cooperative character is fragile within government agencies, often limited to official documents, and that there is indeed, a striking feature of competition, especially when it comes to transversalized policies

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Post-Keynesian, heterodox and Marxist political economists have rightly argued that the eurozone crisis is not a fiscal crisis but a balance of payments crisis, mainly caused by the pivotal position of Germany in the European Monetary Union (EMU) and its neo-mercantilist model of growth (low wage, low inflation and export-led). This view, however, sees the split between core and periphery in the European Union as something created with the introduction of the EMU in 1999. This chapter contends that this is not the case. By putting forth a global fault-lines historical perspective and focusing on the case of Greece, it is argued that the problem is not the introduction of the EMU but the geopolitical and macroeconomic asymmetries between core and periphery in Europe since the inception of what vaguely – and even inaccurately – can be defined as ‘European modernity’. Global fault-lines offer a macro-historical and macroeconomic understanding of crises seen as structural events generated by the evolving and contradictory tendencies of capitalism as a world system. It is not just a political economy perspective but a perspective that encompasses many instances of the social, especially geopolitical and geocultural structures.

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Können offene Gesellschaften, die über eine bestimmte Staatsideologie nicht verfügen, sondern unterschiedliche Interessen organisieren, Ziele für ein öffentliches Bildungssystem überhaupt begründen? Nachdem die fraglose Eingliederung des Bildungswesens in die Staatsverwaltung nicht mehr legitim erscheint und nachdem sich eine Organisation nach dem Demokratieprinzip als fragwürdig erwiesen hat, ist zunehmend von vertraglichen Regelungen auch im Bildungswesen die Rede, von Marktmechanismen oder korporativistischen Prinzipien. Privatisierung ist dafür das falsche Stichwort, es scheint eher um die vertragliche Organisation öffentlichen Handelns zu gehen. Die neuere bildungspolitische Entwicklung geht in diese Richtung: De-Institutionalisierung, Effizienzerwartung, Multikulturalität, Wahlfreiheit, Beteiligung. (DIPF/Orig.)

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Phase 4: Review of the conditions under which individual services and platforms can be sustained On Tuesday 1 October 2013, in Bristol, United Kingdom, Knowledge Exchange brought together a group of international Open Access Service providers to discuss the sustainability of their services. A number of recurring lessons learned were mentioned; Though project funding can be used to start up a service, it does not guarantee the continuation of a service and it can be hard to establish the service as a viable entity, standing on its own feet. Research funders should be aware that if they have policies or mandates for making research outputs available they will eventually also be responsible for on-going support for the underlying infrastructure. At present some services are used globally but the costs are only covered by a limited geographic spread, sometimes only a number of institutions or only one country. Finding other funding sources can be challenging. Various routes were mentioned including commercial partnerships, memberships, offering additional paid services or using a Freemium model. There is not one model that will fit all. As more services turn to library sponsorship to sustain them, one strategy might be to bundle the requests and approach a group of research and infrastructure funders or institutions (and others) with a package rather than each service going through the same resource consuming process of soliciting funding. This will also allow the community to identify gaps, dependencies and overlap in the services. The possibility of setting up an organisation to bundle the services was discussed and a number of risks were identified.