937 resultados para open-book accounting


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We present the complete next-to-leading order QCD corrections to the polarized hadroproduction of heavy flavors. This reaction can be studied experimentally in polarized pp collisions at the JHF and at the BNL RHIC in order to constrain the polarized gluon density. It is demonstrated that the dependence on the unphysical renormalization and factorization scales is strongly reduced beyond the leading order. We also discuss how the high luminosity at the JHF can be used to control remaining theoretical uncertainties. An effective method for bridging the gap between theoretical predictions for heavy quarks and experimental measurements of heavy meson decay products is introduced briefly.

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Massive Open Online Courses (MOOCs) have become very popular among learners millions of users from around the world registered with leading platforms. There are hundreds of universities (and other organizations) offering MOOCs. However, sustainability of MOOCs is a pressing concern as MOOCs incur up front creation costs, maintenance costs to keep content relevant and on-going support costs to provide facilitation while a course is being run. At present, charging a fee for certification (for example Coursera Signature Track and FutureLearn Statement of Completion) seems a popular business model. In this paper, the authors discuss other possible business models and their pros and cons. Some business models discussed here are: Freemium model – providing content freely but charging for premium services such as course support, tutoring and proctored exams. Sponsorships – courses can be created in collaboration with industry where industry sponsorships are used to cover the costs of course production and offering. For example Teaching Computing course was offered by the University of East Anglia on the FutureLearn platform with the sponsorship from British Telecom while the UK Government sponsored the course Introduction to Cyber Security offered by the Open University on FutureLearn. Initiatives and Grants – The government, EU commission or corporations could commission the creation of courses through grants and initiatives according to the skills gap identified for the economy. For example, the UK Government’s National Cyber Security Programme has supported a course on Cyber Security. Similar initiatives could also provide funding to support relevant course development and offering. Donations – Free software, Wikipedia and early OER initiatives such as the MIT OpenCourseware accept donations from the public and this could well be used as a business model where learners could contribute (if they wish) to the maintenance and facilitation of a course. Merchandise – selling merchandise could also bring revenue to MOOCs. As many participants do not seek formal recognition (European Commission, 2014) for their completion of a MOOC, merchandise that presents their achievement in a playful way could well be attractive for them. Sale of supplementary material –supplementary course material in the form of an online or physical book or similar could be sold with the revenue being reinvested in the course delivery. Selective advertising – courses could have advertisements relevant to learners Data sharing – though a controversial topic, sharing learner data with relevant employers or similar could be another revenue model for MOOCs. Follow on events – the courses could lead to follow on summer schools, courses or other real-life or online events that are paid-for in which case a percentage of the revenue could be passed on to the MOOC for its upkeep. Though these models are all possible ways of generating revenue for MOOCs, some are more controversial and sensitive than others. Nevertheless unless appropriate business models are identified the sustainability of MOOCs would be problematic.

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The study furthers our understanding of the persuasive and constructive aspects of accounting information. We consider it as a process of ‘interpretive framing’ in the quest for legitimacy - an attempt to justify decisions and excuse mistakes. We base our theoretical discussion on the premise that the picture reported by accounting information is an example of institutional reality and thus mediated by the social contexts in which it is constructed and interpreted. Accounting information is a matter of ‘the interpretation of interpretations’ - the provision of accounting information, which is already a result of a competitive interplay among prior interpretations of certain aspects of our economic phenomena, undergoes further interpretation by the recipients of that information. This notion applies equally to narratives and numbers. We challenge notions of rigor, accuracy and objectivity assigned to quantification in accounting and posit that numbers can be an even more powerful rhetorical device due to their image of being rational and ‘rhetoric free’. We illustrate our theoretical propositions presenting explicit references to the constructive and rhetorical aspects of financial reporting from Pacioli and his times (late 15th century) to the recent regulatory developments of FASB/IASB in 2013, i.e. from the rhetoric of double entry book-keeping to the rhetoric of 'fair value’. We acknowledge, building on these theoretical foundations, the inherent subjectivity of accounting information (influenced by perceptions and interests) without entirely denying however its informative functions. We illustrate the practical implications of this, in a situation where “shared and socially accepted” perceptions may be the nearest we can get to anything resembling a faithful representation of economic reality. The paper contributes to a broader understanding of how accounting information can be viewed as a social and humanistic construction, and challenges taken-for-granted assumptions about impartiality, neutrality and rationality in regard to the process.

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Biodiversity has been defined as the totality of genes, species, and ecosystems that inhabit the earth with the field contributing to many aspects of our lives and livelihoods by providing us with food, drink, medicines and shelter, as well as contributing to improving our surrounding environment. Benefits include providing life services through improved horticultural production, improving the business and service of horticulture as well as our environment, as well as improving our health and wellbeing, and our social and cultural relationships. Threats to biodiversity can include fragmentation, degradation and deforestation of habitat, introduction of invasive and exotic species, climate change and extreme weather events, over-exploitation of our natural resources, hybridisation, genetic pollution/erosion and food security issues and human overpopulation. This chapter examines a series of examples that provide the dual aims of biodiversity conservation and horticultural production and service; namely organic horticultural cropping, turf management, and nature-based tourism, and ways of valuing biological biodiversity such as the payment of environmental services and bio-prospecting. Horticulture plays a major role in the preserving of biodiversity.

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Just about every time I open a journal or read a blog online, I see something about e-books saving newspapers and magazines. Both magazines and newspapers–and really all scholalry communication–are going the way of all flesh, we’re told, but e-book reading may provide a stay of execution, however short that may be. It got me to thinking if there might be something else that would provide a similarDies Irae proroguement for scholarly communication in general. That’s when it occurred to me it could well be open access (OA), or at least as I envision it here.