Accounting research: a critical view of the present situation and prospects

In this study we critically review the internal procedures of the accounting community for generating and disseminating knowledge. We contend that academic journals on accounting research are scarce, publish few articles and apply high rejection rates, and the review process is lengthy and expensive. Additionally, an academic elite has unparalleled predominance in comparison to other business disciplines, reflected in an unusual share of published articles with authors affiliated to a small number of academic institutions, and the predominance of certain topics and methodologies. The discipline does not allow the collaborative, iterative and flexible features of innovative knowledge communities. The discipline¿s internal procedures favour restriction, control, slowness, and expiration, rather than participation, speed and renewal. They are ill suited for advancing knowledge and bode badly for successful research. As a result, accounting academics present low research performance and the discipline is facing steady decline. More importantly, the discipline is handicapped in producing innovative knowledge able to contribute to critical research and long term social well-being. We also focus on the Spanish institutional situation, arguing that Spanish requirements for reaching tenured positions are difficult for accountants to meet. We highlight the need to raise awareness of the problem and change the procedures.

L'année 2014 mise en perspective par les internistes hospitaliers [What is new in 2014 for the specialist in hospital internal medicine? The point of view of university hospital chief residents].

The year 2014 was rich in significant advances in all areas of internal medicine. Many of them have an impact on our daily practice and on the way we manage one problem or another. From the use of the ultrasound for the diagnosis of pneumonia to the choice of the site of venous access and the type of line, and the increasing complexity of choosing an oral anticoagulant agent, this selection offers to the readers a brief overview of the major advances. The chief residents in the Service of internal medicine of the Lausanne University hospital are pleased to share their readings.

Chemical characterization of tin-lead glazed pottery from the Iberian Peninsula and the Canary Islands: initial steps toward a better understanding of Spanish Colonial pottery in Americas

Majolica pottery was the most characteristic tableware produced in Europe during the Medieval and Renaissance periods. Because of the prestige and importance attributed to this ware, Spanish majolica was imported in vast quantities into the Americas during the Spanish Colonial period. A study of Spanish majolica was conducted on a set of 186 samples from the 10 primary majolica production centres on the Iberian Peninsula and 22 sherds from two early colonial archaeological sites on the Canary Islands. The samples were analysed by neutron activation analysis (NAA), and the resulting data were interpreted using an array of multivariate statistical approaches. Our results show a clear discrimination between different production centres, allowing a reliable provenance attribution of the sherds from the Canary Islands.

A produção do salitre no Brasil colonial

This article discusses the processes inherent in the production of salpeter in Colonial Brazil. In the main, the texts seen here present recipes accompanied by chemical explanations of the processes which denote a knowledge of science at the time. Various difficulties confronting the authors, however, prevented an effective contribution to the development of techniques for the production of salpeter. Consequenttly, at the end of the Nineteenth Century, Brazilian rulers are still facing many problems to obtain this precious material.

A Diagnostic view of the Genetics of CASADIL

Cerebral autosomal dominant arteriopathy with subcortical infarcts and leukoencephalopathy (CADASIL, OMIM #125310) is an inherited vascular disease. The main symptoms include migraineous headache, recurrent strokes and progressive cognitive impairment. CADASIL is caused by mutations in the NOTCH3 gene which result in degeneration of vascular smooth muscle cells, arteriolar stenosis and impaired cerebral blood flow. The aims of this study were assessment of the genetic background of Finnish and Swedish CADASIL patients, analysis of genetic and environmental factors that may influence the phenotype, and identification of the optimal diagnostic strategy. The majority of Finnish CADASIL patients carry the p.Arg133Cys mutation. Haplotype analysis of 18 families revealed a region of linkage disequilibrium around the NOTCH3 locus, which is evidence for a founder effect and a common ancestral mutation. Despite the same mutational background, the clinical course of CADASIL is highly variable between and even within families. The association of several genetic factors with the phenotypic variation was investigated in 120 CADASIL patients. Apolipoprotein E allele 4 was associated with earlier occurrence of strokes, especially in younger patients. Study of a pair of monozygotic twins with CADASIL revealed environmental factors which may influence the phenotype, i.e. smoking, statin medication and physical activity. Knowledge of these factors is useful, since life-style choices may influence the disease progression. The clinical CADASIL diagnosis can be confirmed by detection of either the NOTCH3 mutation or granular osmiophilic material by electron microscopy in skin biopsy, although the sensitivity estimates have been contradictory. Comparison of these two methods in a group of 131 diagnostic cases from Finland, Sweden and France demonstrated that both methods are highly sensitive and reliable.

Sevillian transport jars in early colonial America: the case of Santa María La Antigua del Darién (Colombia)

Within the scope of the TECNOLONIAL (HAR2008-02834/HIST) project, an archaeologi- cal and archaeometric research is being conduct- ed in order to clarify and systematize transport jars production in the Iberian peninsula and their distribution abroad, especially to the Americas, from the 15th to the 17th century. The production centre of Seville, in the Crown of Castile, produced large glazed and unglazed transport jars, called botijas, which were mainly devoted to the Atlantic trade network. The pres- ent study accounts for the first results obtained from an initial sample of 34 transport jars dated around the 15th-16th centuries from the produc- tion centre of Seville and the reception site of Santa María de la Antigua del Darién (gulf of Urabá, Colombia). This latter site is especially significant since it was the first Spanish founda- tion (1510) in continental America that obtained the title of town, and was the seat for the Governor of the new region called Castilla de Oro, as well as for the first diocese. All individuals were analyzed by means of x-ray fluorescence and diffraction analyses and then compared with the majolica production database from Seville. The results enabled us to define the first refer- ence groups for such modern transport jars, and to get a first insight into the jars coming to the Americas in the early 16th century whose prove- nance can be linked to Seville, but not Triana.

Fuzzy subgroups, algebraic and topological points of view and complex analysis

Fuzzy subsets and fuzzy subgroups are basic concepts in fuzzy mathematics. We shall concentrate on fuzzy subgroups dealing with some of their algebraic, topological and complex analytical properties. Explorations are theoretical belonging to pure mathematics. One of our ideas is to show how widely fuzzy subgroups can be used in mathematics, which brings out the wealth of this concept. In complex analysis we focus on Möbius transformations, combining them with fuzzy subgroups in the algebraic and topological sense. We also survey MV spaces with or without a link to fuzzy subgroups. Spectral space is known in MV algebra. We are interested in its topological properties in MV-semilinear space. Later on, we shall study MV algebras in connection with Riemann surfaces. In fact, the Riemann surface as a concept belongs to complex analysis. On the other hand, Möbius transformations form a part of the theory of Riemann surfaces. In general, this work gives a good understanding how it is possible to fit together different fields of mathematics.