The role of accounting in planning and control: with special reference to the Egyptian iron and steel company Hadisolb

This thesis investigates the role of accounting in planning and control in the Egyptian Iron and Steel Company "Hadisolb". The hypothesis is that there should be planning and control at appropriate levels, with a significant accounting involvement, In an organisation such as the Egyptian Iron and Steel Company "Hadisolb" . Part One of the thesis explains the role of accounting in planning and control, with special emphasis on its role in long-range corporate planning and control. Parts Two and Three review the history of the Egyptian Iron and Steel Company "Hadisolb", its organisation and structure, also the role of accounting in its planning and control arrangements, together with comments and criticisms concerning this. Part Four is mainly recommendations for alterations or improvements in planning and control in Hadisolb. This includes a suggested planning and organisation structure, physical and cost control reporting structures.

Growth, sporulation and spore properties of bacillus stearothemophilus produced in chemically defined media

The nutritional requirements for the vegetative growth of B. stearothermophilus strains NCIB 8919, NCTC lO,OO3 (wild) were found to be DL-methionine, biotin, nicotinic acid, thiamin, glucose and mineral salts. Strains NCIB 8920 required in addition L-tryptophan. B. stearothermophilus NCTC lO,OO3 (mutant) grew in a medium containing only glucose and mineral salts. Separate chemically defined media for the growth of Bacillus stearothermophilus strains NCIB 8919, 8920, NCTC lO,OO3 (wild) and NCTC lO,OO3 (mutant) were developed. Optimally aerated culture of B. stearothermonhilus NCTC lO,OO3(mutant) required 1.0 x 10-4 M. Mn2+ and 2.4 x 10-3 M. glutamic acid for optimal sporulation. Specific nutrient depletion of growth affected percentage sporulation. Spore suspensions of B. stearothermophilus NCTC 10,003 (mutant) were prepared from media in which sulphate (SO4-), nitrogen (N-),phosphate (Po4-), carbon (C-), magnesium-carbon simultaneously (Ng-C-) depleted growth. The heat resistance, dormancy and chemistry of these spores varied considerably. B. stearothermophilus NCTC 10,003 10,00310,00(mutant) spores prepared from carbon depleted cultures containing high and low concentrations of calcium, iron or manganese showed variations in heat resistance,dormancy and chemical composition. Progressive increase in the concentration of medium calciumfrom 1.0 X 10-5  M to 1.4 X 10-4 M. progressively increased theheat resistance of B. stearothermophilus NCTC 10,003 (mutant) spores prepared from nitrogen depleted cultures (N-). The thermodynamic functions for germination rate, magnesium and manganese release of N- and SO4- spores were within the range expected of enzymic reactions. The thermodynamic functions for the breaking of dormancy in SO4- spores and that for the release of D.P.A. were identical. Sublethal heating of SO4- spores (96.5°C and below) induced dormancy in these spores, whereas heating above 96.5°C gave rise to heat activation. Pooled results of the chemical analyses of all spore types studied showed that the concentration of D.P.A. and calcium were positively related to heat resistance whereas magnesium concentration and Mg/Ca molar ratio were inversely proportional to heat resistance.

Motivational state and process within the sociolinguistic context : an Anglo-French comparative study of school pupils learning foreign languages

The aim of this study was to investigate the effect of the socio-cultural environment upon the motivation school children have to learn foreign languages. Motivation was therefore considered from a sociolinguistic, rather than from a psycholinguistic perspective, giving primary importance to contextual, as opposed to personal factors. In order to examine the degree of relationship between motivational intensity and the contextual factors of parental attitudes, amount of foreign language exposure and the employment related value of foreign language learning (FLL), data obtained from school children living in two distinct sociolinguistic environments (Mulhouse, France and Walsall, England) were compared and contrasted. A structured sample drawn from pupils attending schools in Mulhouse and Walsall supplied the data base for this research. The main thrust of the study was quantitative in approach, involving the distribution of almost 1000 questionnaires to pupils in both towns. This was followed up by the use of qualitative methods, in the form of in-depth interviews with an individually matched sample of over 50 French/English pupils. The findings of the study indicate that FLL orientations, attitudes and motivation vary considerably between the two sociolinguistic environments. Levels of motivation were generally higher in the French sample than in the English one. Desire to learn foreign languages and a commitment to expend effort in order to fulfil this desire were key components of this motivation. The study also found evidence to suggest that the importance accorded to FLL by the socio-cultural context, communicated to the child through the socialisation agents of the family, the mass media and prospective employers, is of key importance in FLL motivation.

The need for and improvement of budgetary planning in a multinational corporation

The aim of this research is to improve the planning methodology of Dunlop via an analysis of their annual planning system. This was approached via an investigation of how the plans were developed; extensive interviews, which analysed divisional attitudes and approaches to planning; an analysis of forecast accuracy; and participation in the planning system itself. These investigations revealed certain deficiencies in the operating of the system. In particular, little evidence of formal planning could be found, and some divisions were reacting ex post to the market, rather than planning ex ante. The resulting plans tended to lack resilience and were generally unrealistic, partly because of imposed targets. Similarly, because the links between the elements of the system were often inefficient, previously agreed strategies were not always implemented. The analysis of forecast accuracy in the plans revealed divisions to be poor at most aspects of forecasting. Simple naive models often outperformed divisional forecasts, and much of the error was attributed to systematic, and therefore eliminable factors. These analyses suggested the need for a new system which is proposed in the form of Budgetary Planning. This system involves conceptual changes within the current planning framework. Such changes aim to revise tactical planning in order to meet the needs placed on it by. in particular, strategic planning. Budgetary Planning is an innovation in terms of the current planning literature. It is a total system of annual planning aimed at implementing and controlling the iteratively agreed strategies within the current environment. This is achieved by the generation of tactical alternatives, variable funding and concentration of forecast credibility, all of which aid both the realism and the resilience of planning.

Protein oxidative modifications:new mass spectrometry approaches to detection in biological samples

In inflammatory diseases, release of oxidants leads to oxidative damage to proteins. The precise nature of oxidative damage to individual proteins depends on the oxidant involved. Chlorination and nitration are markers of modification by the myeloperoxidase-H2O2-Cl- system and nitric oxide-derived oxidants, respectively. Although these modifications can be detected by western blotting, currently no reliable method exists to identify the specific sites damage to individual proteins in complex mixtures such as clinical samples. We are developing novel LCMS2 and precursor ion scanning methods to address this. LC-MS2 allows separation of peptides and detection of mass changes in oxidized residues on fragmentation of the peptides. We have identified indicative fragment ions for chlorotyrosine, nitrotyrosine, hydroxytyrosine and hydroxytryptophan. A nano-LC/MS3 method involving the dissociation of immonium ions to give specific fragments for the oxidized residues has been developed to overcome the problem of false positives from ions isobaric to these immonium ions that exist in unmodified peptides. The approach has proved able to identify precise protein modifications in individual proteins and mixtures of proteins. An alternative methodology involves multiple reaction monitoring for precursors and fragment ions are specific to oxidized and chlorinated proteins, and this has been tested with human serum albumin. Our ultimate aim is to apply this methodology to the detection of oxidative post-translational modifications in clinical samples for disease diagnosis, monitoring the outcomes of therapy, and improved understanding of disease biochemistry.

Unknown agents in translated political discourse

This article investigates the role of translation and interpreting in political discourse. It illustrates discursive events in the domain of politics and the resulting discourse types, such as jointly produced texts, press conferences and speeches. It shows that methods of Critical Discourse Analysis can be used effectively to reveal translation and interpreting strategies as well as transformations that occur in recontextualisation processes across languages, cultures, and discourse domains, in particular recontextualisation in mass media. It argues that the complexity of translational activities in the field of politics has not yet seen sufficient attention within Translation Studies. The article concludes by outlining a research programme for investigating political discourse in translation. ©2012 John Benjamins Publishing Company.

Crisis communication and social media : the changing environment for natural disaster response

Over the past two years there have been several large-scale disasters (Haitian earthquake, Australian floods, UK riots, and the Japanese earthquake) that have seen wide use of social media for disaster response, often in innovative ways. This paper provides an analysis of the ways in which social media has been used in public-to-public communication and public-to-government organisation communication. It discusses four ways in which disaster response has been changed by social media: 1. Social media appears to be displacing the traditional media as a means of communication with the public during a crisis. In particular social media influences the way traditional media communication is received and distributed. 2. We propose that user-generated content may provide a new source of information for emergency management agencies during a disaster, but there is uncertainty with regards to the reliability and usefulness of this information. 3. There are also indications that social media provides a means for the public to self-organise in ways that were not previously possible. However, the type and usefulness of self-organisation sometimes works against efforts to mitigate the outcome of the disaster. 4. Social media seems to influence information flow during a disaster. In the past most information flowed in a single direction from government organisation to public, but social media negates this model. The public can diffuse information with ease, but also expect interaction with Government Organisations rather than a simple one-way information flow. These changes have implications for the way government organisations communicate with the public during a disaster. The predominant model for explaining this form of communication, the Crisis and Emergency Risk Communication (CERC), was developed in 2005 before social media achieved widespread popularity. We will present a modified form of the CERC model that integrates social media into the disaster communication cycle, and addresses the ways in which social media has changed communication between the public and government organisations during disasters.

Crisis communication and social media:the changing environment for natural disaster response

Over the past two years there have been several large-scale disasters (Haitian earthquake, Australian floods, UK riots, and the Japanese earthquake) that have seen wide use of social media for disaster response, often in innovative ways. This paper provides an analysis of the ways in which social media has been used in public-to-public communication and public-to-government organisation communication. It discusses four ways in which disaster response has been changed by social media: 1. Social media appears to be displacing the traditional media as a means of communication with the public during a crisis. In particular social media influences the way traditional media communication is received and distributed. 2. We propose that user-generated content may provide a new source of information for emergency management agencies during a disaster, but there is uncertainty with regards to the reliability and usefulness of this information. 3. There are also indications that social media provides a means for the public to self-organise in ways that were not previously possible. However, the type and usefulness of self-organisation sometimes works against efforts to mitigate the outcome of the disaster. 4. Social media seems to influence information flow during a disaster. In the past most information flowed in a single direction from government organisation to public, but social media negates this model. The public can diffuse information with ease, but also expect interaction with Government Organisations rather than a simple one-way information flow. These changes have implications for the way government organisations communicate with the public during a disaster. The predominant model for explaining this form of communication, the Crisis and Emergency Risk Communication (CERC), was developed in 2005 before social media achieved widespread popularity. We will present a modified form of the CERC model that integrates social media into the disaster communication cycle, and addresses the ways in which social media has changed communication between the public and government organisations during disasters.

Real-time detection, tracking, and monitoring of automatically discovered events in social media

We introduce ReDites, a system for realtime event detection, tracking, monitoring and visualisation. It is designed to assist Information Analysts in understanding and exploring complex events as they unfold in the world. Events are automatically detected from the Twitter stream. Then those that are categorised as being security-relevant are tracked, geolocated, summarised and visualised for the end-user. Furthermore, the system tracks changes in emotions over events, signalling possible flashpoints or abatement. We demonstrate the capabilities of ReDites using an extended use case from the September 2013 Westgate shooting incident. Through an evaluation of system latencies, we also show that enriched events are made available for users to explore within seconds of that event occurring.

Harnessing linked knowledge sources for topic classification in social media

Topic classification (TC) of short text messages offers an effective and fast way to reveal events happening around the world ranging from those related to Disaster (e.g. Sandy hurricane) to those related to Violence (e.g. Egypt revolution). Previous approaches to TC have mostly focused on exploiting individual knowledge sources (KS) (e.g. DBpedia or Freebase) without considering the graph structures that surround concepts present in KSs when detecting the topics of Tweets. In this paper we introduce a novel approach for harnessing such graph structures from multiple linked KSs, by: (i) building a conceptual representation of the KSs, (ii) leveraging contextual information about concepts by exploiting semantic concept graphs, and (iii) providing a principled way for the combination of KSs. Experiments evaluating our TC classifier in the context of Violence detection (VD) and Emergency Responses (ER) show promising results that significantly outperform various baseline models including an approach using a single KS without linked data and an approach using only Tweets. Copyright 2013 ACM.

A seismic shift? An evaluation of the impact of new media on perceptions of freedom of expression and privacy

New media platforms have changed the media landscape forever, as they have altered our perceptions of the limits of communication, and reception of information. Platforms such as Facebook, Twitter and WhatsApp enable individuals to circumvent the traditional mass media, converging audience and producer to create millions of ‘citizen journalists’. This new breed of journalist uses these platforms as a way of, not only receiving news, but of instantaneously, and often spontaneously, expressing opinions and venting and sharing emotions, thoughts and feelings. They are liberated from cultural and physical restraints, such as time, space and location, and they are not constrained by factors that impact upon the traditional media, such as editorial control, owner or political bias or the pressures of generating commercial revenue. A consequence of the way in which these platforms have become ingrained within our social culture is that habits, conventions and social norms, that were once informal and transitory manifestations of social life, are now infused within their use. What were casual and ephemeral actions and/or acts of expression, such as conversing with friends or colleagues or swapping/displaying pictures, or exchanging thoughts that were once kept private, or maybe shared with a select few, have now become formalised and potentially permanent, on view for the world to see. Incidentally, ‘traditional’ journalists and media outlets are also utilising new media, as it allows them to react, and disseminate news, instantaneously, within a hyper-competitive marketplace. However, in a world where we are saturated, not only by citizen journalists, but by traditional media outlets, offering access to news and opinion twenty-four hours a day, via multiple new media platforms, there is increased pressure to ‘break’ news fast and first. This paper will argue that new media, and the culture and environment it has created, for citizen journalists, traditional journalists and the media generally, has altered our perceptions of the limits and boundaries of freedom of expression dramatically, and that the corollary to this seismic shift is the impact on the notion of privacy and private life. Consequently, this paper will examine what a reasonable expectation of privacy may now mean, in a new media world.

A comparison of the impact of trained media specialists and untrained media personnel in junior colleges in the Republic of China

From educational, communications, psychological, and technical points of view, the renovation of pedagogy in media education is based upon the promotion of "educational technology." The promotion of educational technology relies upon the appropriate availability and knowledge of different educational media made available by the trained media personnel.^ In the past three decades most of the junior colleges in Taiwan set up educational media centers to help students learn through the use of media which enables them to obtain optimum benefits in a short time. What are the roles the media personnel play in the media center? What responsibilities have they to bear in the center? What differences are there when a trained and untrained media personnel are presented in junior colleges media center in Taiwan? What do the trained and untrained media personnel feel toward the importance of each media service in the area of media center's administration, media production, specialized media duties, and the training of staff in media use? These are the questions addressed in this study.^ Through the study of the related literature and a survey conducted in the junior colleges in Taiwan, recommendations are offered to provide improvement of the services and training of media specialists in Taiwan that are appropriate for a changing work and environment. These recommendations are for media specialists to be formally trained to effectively serve the changing needs of school library media so as to make optimal use of media in the junior colleges. ^

Occupational therapists' attitudes toward family -centered care

The purpose of this study was to examine pediatric occupational therapists attitudes towards family-centered care. Specific attributes identified by the literature (professional characteristics, educational experiences and organizational culture) were investigated to determine their influence on these attitudes. Study participants were 250 pediatric occupational therapists who were randomly selected from the American Occupational Therapy Association special interest sections. ^ Participants received a mail packet with three instruments to complete and mail back within 2 weeks. The instruments were (a) the Professional Attitude Scale, (b) the Professional Characteristics Questionnaire, and (c) the Family-Centered Program Rating Scale. There was a 50% return rate. Data analysis was conducted in SPSS using descriptive statistics, correlations and regression analysis. ^ The analysis showed that pediatric occupational therapists working in various practice settings demonstrate favorable attitudes toward family-centered care as measured by the Professional Attitude Scale. There was no correlation between professional characteristics and educational experiences to therapists' attitudes. A moderate correlation (r = .368, p < .05) was found between the occupational therapists attitudes and the organizational culture of their workplaces. A factor analysis was conducted on the organizational culture instrument (FamPRS) as this sample was exclusively pediatric occupational therapists and the original sample was interdisciplinary professionals. Two factors were extracted using a principal components extraction and varimax rotation, in addition to examination of the scree plot. These two factors accounted for 50% of the total variance of the scores on the instrument. Factor 1, called empowerment accounted for 45.6% of the variance, and Factor 2, responsiveness accounted for 4.3% of the variance of the entire instrument. Stepwise regression analysis demonstrated that these two factors accounted for 16% of the variance toward attitudes clinicians hold toward family-centered care. These factors support the tenets of family-centered care; empowering parents to be leaders in their child's health care and helping organizations become more responsive to family needs. ^ These study findings suggest that organizational culture has some influence on occupational therapists attitudes toward family-centered care (R 2 = .16). These findings suggest educators should consider families as valuable resources when considering program planning in family-centered care at preservice and workplace settings. ^

Hospital discharge planning in the provision of food and nutrition services for older adults post discharge

This descriptive study examined whether discharge planning ensures that food and nutrition services are provided to older adults following hospital discharge. The questionnaire was distributed to discharge planning professionals in 11 South Florida hospitals. Of the 84 respondents (88% response rate), most were female nurse case managers. Almost all reported job barriers including excessive patient loads, too many responsibilities, and limited community services. While physicians, registered nurses, social workers, physical therapists, were deemed "very important" in discharge planning,registered dietitians were not, and almost half consulted them infrequently, if at all. Over 84% said nutrition-related medical conditions/factors, "strongly influenced" discharge planning. Many did not have adequate information about nutrition-related community resources, eg, home delivered meals, food stamps, outpatient registered dietitians. Therewere no universal approaches in meeting the nutrition needs in 6 case scenarios. More communication among community services and hospitals is needed.