Accounting for a nation’s beginnings: Challenges arising from the formation of the Dominion of Canada

2012 ◽  
Vol 17 (3-4) ◽  
pp. 415-435 ◽  
Author(s):  
Ron Baker ◽  
Morina D Rennie

This article presents an historical study of the accounting issues and challenges arising from the creation of a new nation, the Dominion of Canada. We document the issues associated with combining the accounting of three separate pre-confederation political entities and describe how the first accounting system for Canada was put in place. The study identifies significant challenges resulting from a lack of formal accounting policies, the settling of accounts between the provinces and the new dominion, accounting for the division of responsibilities between the federal and provincial governments, and the poor quality of accounts from the former provinces. This study reveals that Canada’s first accounting system was not developed specifically for the new nation despite the creation of a new political entity, but was inherited from one of the former pre-confederation provinces.

Comunicar ◽  
2005 ◽  
Vol 13 (25) ◽  
Author(s):  
Maite Ribés-Alegría

Today, the process by which professionals select and consider the quality of programmes is very easy: they estimate the size of the audience and if a programme has a high audience, it means that it is good. This is a simple rule that makes that all the televisions offer low-quality contents. Many authors prove this fact in their studies and they complain about the poor quality of programmes that are broadcast in all channels. Moreover, they ask for the creation of an institution that regulates this situation because they consider that the action of the government and its regulations are not enough to guarantee the quality of television. Because of these reasons, this study expects to reflect the need to create an independent institution that regulates the operation of television to ensure and guarantee its quality and to keep it working as a public service. We would also like to show that a good solution is the creation of audiovisual councils. To prove it, this paper will first focus on the Catalonia Broadcasting Council and its functions and will then deal with the need of a state audiovisual council. La hipótesis que señaló Postman en 1985 en la que afirmaba que «la televisión reduce cualquier tipo de contenidos a un común denominador: la cultura del entretenimiento» parece haberse confirmado. Así, aquella televisión que nació como servicio público, es decir, que defendía la producción y emisión de una programación, integrada por programas diversificados en todo tipo de géneros, con el fin de atender las necesidades democráticas, sociales y culturales del conjunto de los ciudadanos, parece haber olvidado sus funciones reduciéndolas a la espectacularización y, por tanto, al entretenimiento. La televisión ha sufrido cambios importantes en su parrilla de programación. Así, se ha diluido la frontera entre el género informativo y el espectáculo, surgiendo nuevos géneros cuya clasificación se sitúa entre la información, el entretenimiento y el espectáculo, a los que Prado et al. (1999) han pasado a designar como subgéneros del Info-Show. Hoy en día subgéneros del info-show, tales como el periodismo satírico, el reality game, el periodismo de entretenimiento, etc. que se traducen en programas como «Gran Hermano», «La Casa de tu vida», «Crónicas Marcianas», «Homo Zapping», etc., son verdaderos fenómenos televisivos. ¿Representan este tipo de programas a todos los géneros? ¿Fomentan la cohesión social? ¿Responden a una televisión de calidad? A través de la presente comunicación se pretende constatar la inoperatividad del Estado ante esta cuestión y la necesidad de la creación de organismos independientes que promuevan, de forma no coercitiva, la autorregulación de los contenidos audiovisuales. Pensamos que este trabajo sólo puede ser desempeñado por los Consejos Audiovisuales, ya que únicamente una entidad independiente y plural puede adoptar decisiones socialmente legitimadas en materia de contenidos. Esta es una realidad que ya se empieza a dar en algunas Comunidades Autónomas (como Cataluña, Navarra o Madrid), pero que tiene pendiente su desarrollo en el ámbito estatal y en algunas zonas del territorio español como en la Comunidad Valenciana. Por todo ello, consideramos oportuno observar su trayectoria y descubrir sus principales funciones, en especial en el caso de Cataluña, donde opera el «Consell de l’Audiovisual de Catalunya (CAC)» desde el año 2000, examinando su grado de eficiencia en estos últimos años y su incidencia en la mejora de la calidad de la oferta televisiva.


2015 ◽  
Vol 26 (3) ◽  
pp. 534 ◽  
Author(s):  
Akhmad Adi Purawan

Indonesian quality of legislation is far from perfect which indicated by the high number of judicial review. Using juridical normativemethods, this study examines the causesof poor quality of legislation and the adequacy of theLaw on the Establishment of Legislation to produce high quality legislation. The study found that, first, the poor quality of the legislation occurred due to the lack of elements of transparency and accountability in the formation of legislation. Second, the Lawon the Establishment of Legislationisincompetence for the creation of good quality legislationdue to unstructured of public participationmechanism andinscrutable process of decision-making. Kualitas peraturan perundang-undangan Indonesia masih jauh dari sempurna yang diindikasikan dengan tingginya angka pengujian undang-undang. Dengan menggunakan metode yuridis normatif, studi ini mencari penyebab rendahnya kualitas peraturan perundang-undangan dan kemampuan Undang-Undang tentang Pembentukan Peraturan Perundang-undangan untuk menghasilkan peraturan perundang-undangan yang berkualitas. Studi ini menemukan bahwa, pertama, rendahnya kualitas peraturan perundang-undangan disebabkan belum dipenuhinya unsur transparansi dan akuntabilitas dalam pembentukan peraturan perundang-undangan. Kedua, Undang-Undang tentang Pembentukan Peraturan Perundang-undangan masih belum mampu menghasilkan peraturan perundang-undangan yang berkualitas karena tidak terstrukturnya pengaturan mengenai partisipasi publik dan tidak dapat ditelusurinya proses pengambilan keputusan.


Author(s):  
Paolo Biffis

This paper looks at banking following the way of thinking of J.A. Schumpeter and F. Besta, and addresses two main points: a) the idea that ‘loans make deposits’, as opposed to the popular view that ‘deposits make loans’, and b) the poor quality of information on banking performance delivered by double-entry bookkeeping, following either the equity-centered accounting system (‘sistema patrimoniale’) or the Zappa’s profit-centered accounting system (‘sistema del reddito’). The most important problems of banking, indeed, are loan liquidity and solvency, which are difficult to evaluate from the balance sheet items, so that additional information is needed from outside the balance sheet to evaluate, for example, maturities and durations. This critical point implies that the risk taker is CET1 and not savers, as the Basel Committee stated.


2020 ◽  
pp. 34-36
Author(s):  
M. A. Pokhaznikova ◽  
E. A. Andreeva ◽  
O. Yu. Kuznetsova

The article discusses the experience of teaching and conducting spirometry of general practitioners as part of the RESPECT study (RESearch on the PrEvalence and the diagnosis of COPD and its Tobacco-related aetiology). A total of 33 trained in spirometry general practitioners performed a study of 3119 patients. Quality criteria met 84.1% of spirometric studies. The analysis of the most common mistakes made by doctors during the forced expiratory maneuver is included. The most frequent errors were expiration exhalation of less than 6s (54%), non-maximal effort throughout the test and lack of reproducibility (11.3%). Independent predictors of poor spirogram quality were male gender, obstruction (FEV1 /FVC<0.7), and the center where the study was performed. The number of good-quality spirograms ranged from 96.1% (95% CI 83.2–110.4) to 59.8% (95% CI 49.6–71.4) depending on the center. Subsequently, an analysis of the reasons behind the poor quality of research in individual centers was conducted and the identified shortcomings were eliminated. The poor quality of the spirograms was associated either with the errors of the doctors who undertook the study or with the technical malfunctions of the spirometer.


2016 ◽  
Vol 1 (3) ◽  
Author(s):  
Ani Saifuza Abd Shukor ◽  
Muhammad Fadhil Muhammad ◽  
Shamsida Saidan Khaderi ◽  
Faridah Muhammad Halil

The shift to an integrated IBS construction approach requires enhanced supply chain integration to improve the productivity as well as the poor quality of human behavioual aspect in IBS project. This paper is to identify the challenges at each tier between players to facilitate supply chain integration among the IBS players. Findings adopted from semi-structured interview revealed the critical attitude issues of human factors, lack of interaction and sharing knowledge between interdisciplinary people. The findings of this study is useful to improve integration of supply chain and enhance innovation and sharing interaction between players in the IBS Malaysian construction project environment.© 2016. The Authors. Published for AMER ABRA by e-International Publishing House, Ltd., UK. Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.Keywords: Construction Environment; Industrialised Building System; Integration and Supply Chain 


2020 ◽  
pp. 1-17
Author(s):  
Vikas Kumar

The quality of metadata is a crucial determinant of usability/interpretability of data. This paper draws attention to the poor quality of India’s government statistics and the paucity of metadata necessary to understand the problems. The paper suggests that there has been a decline in India both in terms of the availability and quality of metadata for key government sources of information including maps, decennial population censuses and National Sample Surveys amidst growing sophistication in the understanding of metadata. The poor quality of metadata impairs cross-sectional as well as inter-temporal comparisons and policymaking apart from concealing biases and lapses of government statisticians. The paper draws on the experience of three states – erstwhile Jammu and Kashmir, Manipur and Nagaland – where government statistics have been affected by serious errors that are not well-understood due to the lack of adequate metadata.


2011 ◽  
Vol 243-249 ◽  
pp. 1360-1365 ◽  
Author(s):  
Wei Rong Lü ◽  
Meng Wang ◽  
Xi Jun Liu

The micro-model, which the brick and the mortar model are separated, is used to analyze masonry. Meanwhile, the mortar is divided into three layers along the thickness direction to obtain the internal mechanical behavior of mortar, and the vertical mortar joint strength is taken as 50% strength of the horizontal mortar joint for considering the poor quality of vertical mortar joint. The compressive ultimate load and failure mode of masonry taken from the finite element analysis result, especially the vertical cracks throughout all bricks and mortar and change of brick and mortar strain, are in agreement with the experimental results. It shows that the micro-model and method adopted in paper are able to effectively apply in nonlinear structural analysis for masonry.


2014 ◽  
Vol 50 (3) ◽  
pp. 671-704 ◽  
Author(s):  
CHRISTINA BEHME

The Science of Language, published in the sixth decade of Noam Chomsky's linguistic career, defends views that are visibly out of touch with recent research in formal linguistics, developmental child psychology, computational modeling of language acquisition, and language evolution. I argue that the poor quality of this volume is representative of the serious shortcomings of Chomsky's recent scholarship, especially of his criticism of and contribution to debates about language evolution. Chomsky creates the impression that he is quoting titbits of a massive body of scientific work he has conducted or is intimately familiar with. Yet his speculations reveal a lack of even basic understanding of biology, and an unwillingness to engage seriously with the relevant literature. At the same time, he ridicules the work of virtually all other theorists, without spelling out the views he disagrees with. A critical analysis of the ‘Galilean method’ demonstrates that Chomsky uses appeal to authority to insulate his own proposals against falsification by empirical counter-evidence. This form of discourse bears no serious relation to the way science proceeds.


2018 ◽  
Vol 2018 ◽  
pp. 1-14 ◽  
Author(s):  
Grace Frimpong ◽  
Kwabena Ofori-Kwakye ◽  
Noble Kuntworbe ◽  
Kwame Ohene Buabeng ◽  
Yaa Asantewaa Osei ◽  
...  

The quality of 68 samples of 15 different essential children’s medicines sold in licensed medicine outlets in the Ashanti Region, Ghana, was evaluated. Thirty-two (47.1%) of the medicines were imported, mainly from India (65.6%) and the United Kingdom (28.1%), while 36 (52.9%) were locally manufactured. The quality of the medicines was assessed using content of active pharmaceutical ingredient (API), pH, and microbial limit tests, and the results were compared with pharmacopoeial standards. Twenty-six (38.2%) of the samples studied passed the official content of API test while 42 (61.8%) failed. Forty-nine (72.1%) of the samples were compliant with official specifications for pH while 19 (27.9%) were noncompliant. Sixty-six (97.1%) samples passed the microbial load and content test while 2 (2.9%) failed. Eighteen (26.5%) samples passed all the three quality evaluation tests, while one (1.5%) sample (CFX1) failed all the tests. All the amoxicillin suspensions tested passed the three evaluation tests. All the ciprofloxacin, cotrimoxazole, flucloxacillin, artemether-lumefantrine, multivitamin, and folic acid samples failed the content of API test and are substandard. The overall API failure rate for imported products (59.4%) was comparable to locally manufactured (63.9%) samples. The results highlight the poor quality of the children’s medicines studied and underscore the need for regular pharmacovigilance and surveillance systems to fight this menace.


2020 ◽  
Vol 15 (2) ◽  
pp. 231
Author(s):  
Syamsul Kurniawan ◽  
Muhammad Miftah

<p class="06IsiAbstrak"> </p><p class="06IsiAbstrak">The focus of this paper is the madrasa in Indonesia and its development which is examined from the perspective of Michel Foucault regarding their authority, knowledge and discourse.<strong> </strong>The madrasa’s performance, which is still relatively low and unable to compete with public schools or pesantrens (Islamic Boarding Schools), will be examined from this perspective. This paper departs from the study of literature with a historical-sociological approach. The sources of the data come from the literature related to the history and development of madrasas. From Foucoult's perspective, the performance of the madrasa--which in its development shows a decline trend and is of relatively low quality and less competitive compared with general schools or pesantrens-- is closely related to power, knowledge and discourse factors. My argument is supported by the evidence that there is no an established “blueprint” for the supervision and development of madrasas in Indonesia, in contrast to schools or pesantrens. Likewise, the problem of interplay of madrasa policies in the integration of the national education system has put the madrasa in the midst of domination of schools and pesantrens, especially in the midst of society since the appreciation and level of community participation in the madrasa are not very encouraging. In addition, there is an opinion among the public which perceives the madrasa as the second educational institution after schools or pesantrens. This opinion is, of course, supported by empirical data, such as research from Nur Hamzah (2017) and Sukino (2017) which examined the madrasas in West Kalimantan Province, and revealed the poor quality of some madrasas in this area, which in my opinion is the "top of the iceberg" of the madrasa, especially in the outermost, interior and underdeveloped areas of Indonesia.</p>


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