Accounting professionalization amidst alternating state ideology in Ethiopia

Purpose – This study aims to examine accounting professionalization in Ethiopia focusing on how the state, occupational group struggle and transnational accountancy bodies influence the realization of closure.

Design/methodology/approach – A qualitative research approach is employed. Data were collected using document review and oral history approaches.

Findings – Accounting professionalization in Ethiopia was initiated by the state to strengthen the country's financial system. Owing to a change of state ideology to communism in 1974, a strategy of developing accounting professionals as government-employed experts was pursued. The return to a market-oriented economy in 1991 has seen a trend towards a more autonomous accountancy profession. Inflow of UK capital in the early twentieth century and activities of the UK-based Association of Chartered Certified Accountants (ACCA) in recent decades have influenced Ethiopia's accountancy. Its professional and financial power has enabled ACCA to make arrangements with Ethiopian Professional Association of Accountants and Auditors (EPAAA) and consolidate its position in Ethiopia's accountancy by controlling EPAAA's member training and certification.

Originality/value – The literature on accounting professional projects in developing countries has focused on imperialistic influence in former British colonies. The present study extends this literature by illustrating how British influence has continued to extend beyond Britain's former colonial possessions. This enables an understanding of the dynamics of accounting professional projects in the developing world with analytical dimensions building on the hitherto dominant lens of “formal” colonial connection.

Variation of phloem turgor pressure in Hevea brasiliensis: An implication for latex yield and tapping system optimization

Phloem turgor pressure (PTP) is the initial driving force for latex flow after a rubber tree is tapped and therefore plays an important role in rubber tree latex production. Variation in PTP with rubber tree clone, age, yield potential and commonly used Ethrel (an ethylene releaser) stimulation have, however, not been comprehensively studied to date. The aim of this study was to investigate these relations and examine whether PTP can be used as an index for rubber tree clone assessment and tapping system optimization. The results showed that: (1) the daily change of PTP in the foliation season suggests that a high PTP can ensure a high latex yield and tapping could be moved forward to midnight or earlier in the night; (2) the decrease of PTP from the basal to distal stem indicates the benefit of a controlled upward tapping system; (3) the logarithmic increase in PTP with rubber tree planting age and age-based mean girth suggests that the preferred age for the commencement of rubber tree tapping is eight years; (4) the change of PTP with regenerated bark age suggests that the regenerated bark could be exploited again after the second year; (5) PTP is positively related to the yield potential of rubber tree clones; (6) although Ethrel stimulation could not significantly increase the initial PTP of a rubber tree, it delays the recovery of PTP after tapping. Therefore, PTP is an indicator of rubber tree latex yield and can be used for tapping system optimization. © 2014 Elsevier B.V.

Latex dilution reaction during the tapping flow course of Hevea brasiliensis and the effect of Ethrel stimulation

The latex dilution reaction during the tapping flow course has been well documented and associated with the facilitation of tapping latex flow. However, its underlying mechanism has not experimentally examined. The latex total solid content, osmotic potential and phloem turgor pressure change during the tapping flow course were simultaneously measured to investigate the cause of water movement during the tapping flow course. It was found that there are three different stages for the laticifer water equilibrium during the tapping flow course. The tapping-induced rapid turgor pressure drop is the cause of the first stage water influx into laticifers, while osmoregulation prevails during water exchange in the second and third stages of tapping flow. Meanwhile, aquaporin expressions were, for the first time, investigated during the tapping flow course. The rapid transcript up-regulation of HbPIP1, HbPIP2;1 and HbPIP2;3 contributes to the latex dilution reaction. However, their activity gating cannot be ruled out. Ethrel stimulation can significantly dilute the corresponding latex fractions during the tapping flow course due to its up-regulations of HbPIP1, HbPIP2;1 and HbPIP2;3. Nevertheless, the latex dilution reaction pattern for the Ethrel treated trees did not change, except for a lower degree of dilution compared with the un-treated trees. All these results suggest that both phloem turgor pressure and aquaporins are involved in the latex dilution reaction during the tapping flow course.

Comparing kinematic changes between a finger-tapping task and unconstrained finger flexion-extension task in patients with Parkinson's disease.

Repetitive finger tapping is a well-established clinical test for the evaluation of parkinsonian bradykinesia, but few studies have investigated other finger movement modalities. We compared the kinematic changes (movement rate and amplitude) and response to levodopa during a conventional index finger-thumb-tapping task and an unconstrained index finger flexion-extension task performed at maximal voluntary rate (MVR) for 20 s in 11 individuals with levodopa-responsive Parkinson's disease (OFF and ON) and 10 healthy age-matched controls. Between-task comparisons showed that for all conditions, the initial movement rate was greater for the unconstrained flexion-extension task than the tapping task. Movement rate in the OFF state was slower than in controls for both tasks and normalized in the ON state. The movement amplitude was also reduced for both tasks in OFF and increased in the ON state but did not reach control levels. The rate and amplitude of movement declined significantly for both tasks under all conditions (OFF/ON and controls). The time course of rate decline was comparable for both tasks and was similar in OFF/ON and controls, whereas the tapping task was associated with a greater decline in MA, both in controls and ON, but not OFF. The findings indicate that both finger movement tasks show similar kinematic changes during a 20-s sustained MVR, but that movement amplitude is less well sustained during the tapping task than the unconstrained finger movement task. Both movement rate and amplitude improved with levodopa; however, movement rate was more levodopa responsive than amplitude.

Tapping into your people: successfully managing idea generation in organisations

Over the past few years, innovation has increasingly garnered the headlines as one of the core competencies every sustainable organisation must have. Yet, it is the idea which is the foundation of any innovation. This paper draws together knowledge about idea generation, and its management, and how the process of encouraging ideas, creativity and then managing them effectively will enhance the opportunities of successfully finding and implementing innovations which will add value to the organisation and its stakeholders. Extensive review of literature in the field of idea and innovation management, as well as a study of Souza Cruz¿s recently conceptualised and implemented Idea Management programme has brought together the many facets involved in successfully harnessing and implementing ideas.

Gastric motility evaluated by electrogastrography and alternating current biosusceptometry in dogs

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

A generalized alternating-direction implicit scheme for incompressible magnetohydrodynamic viscous flows at low magnetic Reynolds number

This paper presents numerical simulations of incompressible fluid flows in the presence of a magnetic field at low magnetic Reynolds number. The equations governing the flow are the Navier-Stokes equations of fluid motion coupled with Maxwell's equations of electromagnetics. The study of fluid flows under the influence of a magnetic field and with no free electric charges or electric fields is known as magnetohydrodynamics. The magnetohydrodynamics approximation is considered for the formulation of the non-dimensional problem and for the characterization of similarity parameters. A finite-difference technique is used to discretize the equations. In particular, an extension of the generalized Peaceman and Rachford alternating-direction implicit (ADI) scheme for simulating two-dimensional fluid flows is presented. The discretized conservation equations are solved in stream function-vorticity formulation. We compare the ADI and generalized ADI schemes, and show that the latter is more efficient in simulating low Reynolds number and magnetic Reynolds number problems. Numerical results demonstrating the applicability of this technique are also presented. The simulation of incompressible magneto hydrodynamic fluid flows is illustrated by numerical solution for two-dimensional cases. (c) 2007 Elsevier B.V. All rights reserved.

On a control design to an AFM microcantilever beam, operating in a tapping-mode, with irregular behavior

In last decades, control of nonlinear dynamic systems became an important and interesting problem studied by many authors, what results the appearance of lots of works about this subject in the scientific literature. In this paper, an Atomic Force Microscope micro cantilever operating in tapping mode was modeled, and its behavior was studied using bifurcation diagrams, phase portraits, time history, Poincare maps and Lyapunov exponents. Chaos was detected in an interval of time; those phenomena undermine the achievement of accurate images by the sample surface. In the mathematical model, periodic and chaotic motion was obtained by changing parameters. To control the chaotic behavior of the system were implemented two control techniques. The SDRE control (State Dependent Riccati Equation) and Time-delayed feedback control. Simulation results show the feasibility of the bothmethods, for chaos control of an AFM system. Copyright © 2011 by ASME.

Esophageal transit time assessed by magnetic methods: An in vitro feasibility study of the novel alternating current biosusceptometry with 3-axis magnetorresistor

A hybrid magnetic instrumentation to detect a magnetic field from a permanent magnet, and to detect magnetic markers and tracers using alternating current biosusceptometry (ACB) is discussed. The instrument was used to in vitro evaluation of the esophageal transit time. The sensitivity between both magnetic methods was compared, showing sensitivity for in vivo applications. © 2013 Springer-Verlag.

Microcantilever chaotic motion suppression in tapping mode atomic force microscope

The tapping mode is one of the mostly employed techniques in atomic force microscopy due to its accurate imaging quality for a wide variety of surfaces. However, chaotic microcantilever motion impairs the obtention of accurate images from the sample surfaces. In order to investigate the problem the tapping mode atomic force microscope is modeled and chaotic motion is identified for a wide range of the parameter's values. Additionally, attempting to prevent the chaotic motion, two control techniques are implemented: the optimal linear feedback control and the time-delayed feedback control. The simulation results show the feasibility of the techniques for chaos control in the atomic force microscopy. © 2012 IMechE.