Understanding complexities in international accounting standard setting: agenda entry and the case of IFRS for SMEs

Earlier accounting works have shown that an understanding of agenda entry is critical to better understanding the accounting standards setting process. Consider Walker and Robinson (1993; 1994) and Ryan (1998); and more generally agenda entrance as theorized in Kingdon (2011). In 2003, the IASB placed on its agenda a project to promulgate a standard for small and medium-sized entities (SMEs). This provides our focus. It seemed to be a departure from the IASB’s constitutional focus on capital market participants. Kingdon’s three-streams model of agenda entry helps to identify some of the complexities related to politics and decision making messiness that resulted in a standard setting project for simplified IFRS, misleadingly titled IFRS for SMEs. Complexities relate to the broader international regulatory context, including the boundaries of the IASB’s standard-setting jurisdiction, the role of board members in changing those boundaries, and such sensitivities over the language that the IASB could not agree on a suitably descriptive title. The paper shows similarities with earlier agenda entrance studies by Walker and Robinson (1994) and Ryan (1998). By drawing on interviewees’ recollections and other material it especially reinforces the part played by the nuanced complexities that influence what emerges as an international accounting standard.

Rawls and Rousseau: 'amour-propre' and the strains of commitment

In this paper I try to illuminate the Rawlsian architectonic through an interpretation of what Rawls’ Lectures on the History of Political Philosophy say about Rousseau. I argue that Rawls’ emphasis there when discussing Rousseau on interpreting amour-propre so as to make it compatible with a life in at least some societies draws attention to, and helps explicate, an analogous feature of his own work, the strains of commitment broadly conceived. Both are centrally connected with protecting a sense of self which is vital for one’s own agency. This allows us to appreciate better than much of the literature presently does the requirement for Rawls that justice and the good are congruent, that a society of justice does not disfigure citizens’ ability to live out lives relatively unmarked by relations of domination. Some comments on G. A. Cohen’s critiques of Rawls are made.

'The African Presence in Caribbean Literature' revisited: recovering the politics of imagined co-belonging 1930–2005

Working outward from Edward Kamau Brathwaite’s landmark 1974 essay, “The African Presence in Caribbean Literature,” this article explores the fuller history of the idea of Africa in anglophone Caribbean critical and literary works from the 1930s to the 2000s. It demonstrates that earlier, now forgotten Caribbean critics drew on imperfect and incomplete Caribbean literary imaginings of Africa to frame a counter-colonial politics of identity. The essay also brings back into view writings by Una Marson, Victor Stafford Reid, and Derek Walcott that expressed a different politics of solidarity based on the shared experience of colonial violence. Readings of recent literary works by Charlotte Williams and Nalo Hopkinson reveal the contemporary crafting of this relation around a heightened awareness of both presence and loss, history and imagination. Importantly, this gathering of sources and perspectives allows for an appreciation of the role that a reach toward Africa has played in articulations of Caribbeanness and its complex patterning of cultural co-belonging.

Palaeomagnetism, rock magnetism and AMS of the Cabo Magmatic Province, NE Brazil, and the opening of South Atlantic

P>Reconstruction of the South Atlantic opening has long been a matter of debate and several models have been proposed. One problem in tracing properly the Atlantic history arises from the existence of a long interval without geomagnetic reversals, the Cretaceous Normal Superchron, for which ages are difficult to assign. Palaeomagnetism may help in addressing this issue if high-quality palaeomagnetic poles are available for the two drifting continental blocks, and if precise absolute ages are available. In this work we have investigated the Cabo Magmatic Province, northeastern Brazil, recently dated at 102 +/- 1 Ma (zircon fission tracks, Ar39/Ar40). All volcanic and plutonic rocks showed stable thermal and AF demagnetization patterns, and exhibit primary magnetic signatures. AMS data also support a primary origin for the magnetic fabric and is interpreted to be contemporaneous of the rock formation. The obtained pole is located at 335.9 degrees E/87.9 degrees S (N = 24; A(95) = 2.5; K = 138) and satisfies modern quality criteria, resulting in a reference pole for South America at similar to 100 Ma. This new pole also gives an insight to test and discuss the kinematic models currently proposed for the South Atlantic opening during mid-Cretaceous.

Note on ""Continuous matter creation and the acceleration of the universe: the growth of density fluctuations""

Recently, de Roany and Pacheco (Gen Relativ Gravit, doi:10.1007/s10714-010-1069-2) performed a Newtonian analysis on the evolution of perturbations for a class of relativistic cosmological models with Creation of Cold Dark Matter (CCDM) proposed by the present authors (Lima et al. in JCAP 1011:027, 2010). In this note we demonstrate that the basic equations adopted in their work do not recover the specific (unperturbed) CCDM model. Unlike to what happens in the original CCDM cosmology, their basic conclusions refer to a decelerating cosmological model in which there is no transition from a decelerating to an accelerating regime as required by SNe type Ia and complementary observations.

Flavonoids and the taxonomy of Camarea (Malpighiaceae)

Camarea is a South-American endemic genus comprising eight species. In the present work leaf flavonoids of seven species of Camarea were identified, aiming to evaluate the usefulness of their distribution as a taxonomic aid. A total of 12 flavonoids were isolated and identified. Free aglycones, such as apigenin, chrysoeriol, kaempferol and quercetin, as well as 7-O-glycosides of apigenin and luteolin, 3-O-glycosides of kaempferol and quercetin were identified. Flavonoid distribution in Camarea species, taking into account aglycones and aglycone moieties of glycosides, was used to obtain a phenogram of chemical affinities. Apigenin, chrysoeriol and kaempferol were the main discriminating characters for links establishment. The resultant tree suggests the links: 1) Camarea hirsuta, Camarea affinis and C. affinis x C. hirsuta; 2) Camarea elongata and Camarea axillaris; 3) Camarea sericea and Camarea humifusa. The results are in agreement with morphological similarities and disagree with several points of n-alkane evidence. The results support the recognition of Camarea triphylla as synonymy of C axillaris. (C) 2009 Elsevier Ltd. All rights reserved.

First evidence of crystalline KHSO(4):Mn grown by an aqueous solution method and the investigation of the effect of ionizing radiation exposure

In this work, KHSO(4):Mn crystals doped with Mn and K(2)SO(4) were synthesized using an aqueous solution method. The samples were exposed to ionizing radiation in order to observe the effects on their physical properties. Raman spectroscopy was used to identify the structure of the crystals by detecting the vibrational frequencies of the crystalline lattice. Electron paramagnetic resonance (EPR) was used to study the creation of paramagnetic centers arising from exposure to ionizing radiation. This new synthesis method produces high quality K(2)SO(4) and KHSO(4):Mn crystals and allows control of structural, morphological, optical and magnetic properties. (C) 2009 Elsevier B.V. All rights reserved,

Artificial Neural Networks and the Study of the Psychoactivity of Cannabinoid Compounds

Cannabinoid compounds have widely been employed because of its medicinal and psychotropic properties. These compounds are isolated from Cannabis sativa (or marijuana) and are used in several medical treatments, such as glaucoma, nausea associated to chemotherapy, pain and many other situations. More recently, its use as appetite stimulant has been indicated in patients with cachexia or AIDS. In this work, the influence of several molecular descriptors on the psychoactivity of 50 cannabinoid compounds is analyzed aiming one obtain a model able to predict the psychoactivity of new cannabinoids. For this purpose, initially, the selection of descriptors was carried out using the Fisher`s weight, the correlation matrix among the calculated variables and principal component analysis. From these analyses, the following descriptors have been considered more relevant: E(LUMO) (energy of the lowest unoccupied molecular orbital), Log P (logarithm of the partition coefficient), VC4 (volume of the substituent at the C4 position) and LP1 (Lovasz-Pelikan index, a molecular branching index). To follow, two neural network models were used to construct a more adequate model for classifying new cannabinoid compounds. The first model employed was multi-layer perceptrons, with algorithm back-propagation, and the second model used was the Kohonen network. The results obtained from both networks were compared and showed that both techniques presented a high percentage of correctness to discriminate psychoactive and psychoinactive compounds. However, the Kohonen network was superior to multi-layer perceptrons.

The connectivity paradox: Students’ use of technology as both help and hindrance, and the challenge of striking a balance.

While there is research supporting the use of technology in classrooms, there is also evidence that technology often disrupts student learning. Examples of technology use in classrooms by both teachers and students will be explored, including the benefits and risks of each to the learning process. Research findings on cognition, attention, and classroom technologies will inform strategies for best practices for classroom technology use.

About Collaboration, Interaction, and the Negotiation of Meaning in Synchronous Written Chats in L2-German

Open Access

Videography as production nexus : digital film cameras, media mangement and the distribution of creativity

This thesis is about new digital moving image recording technologies and how they augment the distribution of creativity and the flexibility in moving image production systems, but also impose constraints on how images flow through the production system. The central concept developed in this thesis is ‘creative space’ which links quality and efficiency in moving image production to time for creative work, capacity of digital tools, user skills and the constitution of digital moving image material. The empirical evidence of this thesis is primarily based on semi-structured interviews conducted with Swedish film and TV production representatives.This thesis highlights the importance of pre-production technical planning and proposes a design management support tool (MI-FLOW) as a way to leverage functional workflows that is a prerequisite for efficient and cost effective moving image production.

The Tastes of a Nation: M.F.K. Fisher and the Genre of Culinary Literature

This project works to situate this gastronomic revolution within a historical context, arguing at greater length that our contemporary food culture in the United States is in part the legacy of the body of food representations. Here we witness the evolution of a particular culinary sensibility that appealed to readers differently in different historical moments, as exhibited by the variety of ways that Fisher’s body of work was publicly received. By the end of the twentieth century, Fisher’s ethos reigned supreme, because Americans began to view food with less fear and anxiety as they slowly became more comfortable expressing their physical appetites and desires. By the millennium, Americans began to respect and honor the physical appetite and give more consideration to the quality and origin of the foods that they consumed. Feelings of guilt associated with the enjoyment of food began to diminish as well.

The rhetorics of violence in Joshua: Foucauldian Power, Israelite Identity, and the Ethics of Interpretation

The goals of this project are manifold. First, I will attempt to discover evidence in the book of Joshua that will lend support to the theory of a Josianic influence enacted in the 7th century BCE. I will do this through an analysis of the rhetoric in selected stories in Joshua using the ideas of Foucault. Second, I will address the significance of this kind of analysis as having potential for the emancipation of oppressed peoples. The first section delineates scholarly discussion on the literary and historical context of the book of Joshua. These scholarly works are foundational to this study because they situate the text within a particular period in history and within certain ideologies. Chapter 2 discusses the work of Foucault and how his ideas will be applied to particular texts of the book of Joshua. The focused analysis of these texts occurs within chapters 3 to 6. Chapter 7 presents an integration of the observations made through the analyses performed in the previous chapters and expands on the ethical significance of this study.

Stranger in a Strange Land: The struggle for cultural and personal identity in Haruki Murakami's Hard-Boiled Wonderland and the End of the World

In order to explicate Murakami's version of the official culture, I have analyzed the novel with the works of several different theorists. Primarily, I drew my own understanding of the official culture from Raymond Williams's examination of culture in Marxism and Literature. His terminology became helpful in writing about the operation of the System and the Town, though it did not define that operation precisely. Williams's work also introduced me to the theory behind the official culture's manipulation and exclusion of historical aspects in order to create their "official" version of history, from which the official culture draws its identity. For further analysis of the treatment of history, I turned to Friedrich Nietzsche's On the Advantage and Disadvantage of History for Life. Though it examines the official culture's manipulation of history in a much more in-depth manner, it seems to have influenced Murakami's treatment of individual memories and cultural histories. For instance, the herd ofunicoms in the End of the World resembles Nietzsche's description of the ''unhistorical herd," or has the potential to resemble it. With these theories I was able to access the mechanisms of cultural control that Murakami depicts in the form of the System and the Town, and from there I was able to develop a model for how the narrator struggles to subvert that control. Both sides of that struggle are depicted and re-imagined many times throughout Hard-Boiled Wonderland and the End of the World.

Greek shipping and the crisis of the 1980's

In 1982, Greek shipping plunged into a severe crisis: the size of the fleet declined dramatically and over 30% of the fleet was laid-up. catapulting many shipping companies into bankruptcy. The causes of the crisis were: The world recession, leading to regulation, protectionism, subsidization. and the growth of new competition in the tramp shipping market. The erosion of the cost differential between Greek shipping and other maritime nations of the world. The specialization and containerization of the world fleet. The old age and other characteristics of the Greek fleet, which exacerbated the crisis. Greek shipping, with its long history and the expertise, diligence, and supreme opportunism of its dynamic shipowners, will survive the crisis.