THE CLASSICAL MODEL OF CONTROL IN THE ACCOUNTING LITERATURE

1986 ◽  
Vol 13 (1) ◽  
pp. 71-92 ◽  
Author(s):  
Lee D. Parker
Keyword(s):  
Conceptual Change ◽  
Classical Model ◽  
Management Model ◽  
The Past ◽  
Number Of Factors ◽  
Accounting Model ◽  
Efficiency Orientation

This paper outlines a classical management model of control based upon concepts identified in the writings of Frederick Taylor and Henry Fayol. The classical model's constituent concepts are found to be replicated in early accounting literature. The accounting model persisted right through the 1970s with only one conceptual change that reflected a concept discussed by Fayol. A number of factors which may have influenced the accounting model's replication of the classical management model are then considered. These include the linguistic derivation of the term “budget”, historical approaches to budgeting by governments, the scientific and efficiency orientation of accountants in the past and their perception of the corporate budget.

Reasons for the prevalence of acute pancreatitis in medical students

Vestnik ◽  
2021 ◽  
pp. 61-65
Author(s):  
Ж.Б. Турлыгазы ◽  
Д.Ж. Байдиллаева ◽  
Р.А. Бакриев ◽  
А.Б. Канатаева ◽  
А.Г. Шымырбай ◽  
...  
Keyword(s):  
Acute Pancreatitis ◽  
Medical Students ◽  
Acute Appendicitis ◽  
Abdominal Surgery ◽  
Statistical Data ◽  
The Past ◽  
Number Of Factors ◽  
Leading Position ◽  
Gender Characteristics

Острый панкреатит за последнее десятилетие занимает лидирующие позиции в практике абдоминальной хирургии, уступая место лишь острому аппендициту. А так же имеет ряд осложнений с неблагоприятными исходами. По данным литературы определено около 120 факторов, способные привести к развитию острого панкреатита. В данной статье преведены статистические данные социологического опроса, указывающие на ряд факторов способных привести к развитию данной патологии, частота их влияния, гендерные особенности а так же связи их между собой. Over the past decade, acute pancreatitis has taken a leading position in the practice of abdominal surgery, giving way only to acute appendicitis. It also has a number of complications with unfavorable outcomes. According to the literature, about 120 factors have been identified that can lead to the development of acute pancreatitis. This article presents the statistical data of a sociological survey, indicating a number of factors that can lead to the development of this patho logy, the frequency of their influence, gender characteristics, as well as their relationship with each other.

Agile Management for Multimedia

2014 ◽  
pp. 178-198
Author(s):  
Ana Filipa Sousa ◽  
Ana Margarida Almeida
Keyword(s):  
Project Management ◽  
Management Model ◽  
Academic Context ◽  
The Past ◽  
Agile Methodologies ◽  
Agile Project Management ◽  
Multimedia Production ◽  
Multimedia Development ◽  
Faster Development

The past few years have seen a revolutionary transition in the field of project management that enlightened the strength of agile methodologies as a strategic attack towards the progressively faster development rhythms and growing innovation requirements. In this chapter, the authors present a study developed under this context that aims to discuss the suitability of agile project management to multimedia production through a case study focused on an academic context depleted in management formalities, the Laboratory SAPO/UA. The most prominent project of this setting is the SAPO Campus, and its team is analyzed and subjected to an agile project management model. Consequently, the authors anticipate an enhancement to the studied project and the gathering of arguments that empower a clear perspective on the fitness of agile project management to the context of multimedia development.

scholarly journals A Diagnostic Approach to Endometrial Cytology by Means of Liquid-Based Preparations

2019 ◽  
Vol 64 (3) ◽  
pp. 195-207 ◽  
Author(s):  
Yoshiaki Norimatsu ◽  
Kenji Yanoh ◽  
Yasuo Hirai ◽  
Tetsuji Kurokawa ◽  
Tadao K. Kobayashi ◽  
...  
Keyword(s):  
Diagnostic Procedure ◽  
Molecular Diagnostic ◽  
The Past ◽  
Number Of Factors ◽  
Standardized Terminology ◽  
Liquid Based Cytology ◽  
Endometrial Cytology

The adoption of endometrial cytology as a diagnostic procedure has been hampered in the past by difficulties arising in interpreting the cellular findings due to a number of factors (such as excess blood, cellular overlapping, and the complex physiology of endometrium). Recently, the use of liquid-based cytology (LBC), with its ability to remove blood and mucus and to distribute cells uniformly in a thin layer on the slide, has provided an opportunity to reevaluate the role of endometrial cytology. LBC samples are easier to screen compared to conventional ones, due to a smaller screening area and an excellent quality of cell preparations. LBC by using peculiar cytoarchitectural features is a useful tool in the cellular diagnosis and follow-up of abnormalities, which, however, remains complementary to histopathology and to the emerging molecular diagnostic cytopathology. This review discusses these various entities and takes into consideration the ancillary techniques that may be useful in the diagnostic procedure. Herein, we also summarize the process and rationale by which updates were made to the standardized terminology in 2018 and outline the contents of the new Bethesda-style classification (the Yokohama system) for the endometrial cytology.

The classical model of contract: the product of a revolution in legal thought?

Legal Studies ◽  
2010 ◽  
Vol 30 (4) ◽  
pp. 513-532
Author(s):  
Warren Swain
Keyword(s):  
Eighteenth Century ◽  
Sustained Attention ◽  
Social Factors ◽  
Driving Forces ◽  
Classical Model ◽  
Contract Law ◽  
The Past ◽  
Legal Literature ◽  
The Subject ◽  
Proper Weight

Writing in the introduction to his new treatise on contract in 1826, Joseph Chitty observed that ‘Perhaps no branch of the jurisprudence of this country has of late years been more subject of judicial inquiry and decision than the Law of Contracts’. It is generally accepted that the so-called classical model of contract law, which remains influential into the present day, was created at this time. Ever since the subject first attracted sustained attention from legal historians in the 1970s, the driving forces of these developments have been contested. Some saw legal change as a product of economic and social factors. For others the reception of new ways of thinking and legal literature provided a more convincing explanation. What is not usually disputed is that there was a fundamental revolution in contract doctrine and literature in the nineteenth century. This assumption is open to challenge. It fails to give proper weight to the past. In fact these changes were deeply rooted in the eighteenth century and even earlier.

Oral Tradition and Sierra Leone History

1985 ◽  
Vol 12 ◽  
pp. 65-72
Author(s):  
C. Magbaily Fyle
Keyword(s):  
Sierra Leone ◽  
Oral Tradition ◽  
Oral Traditions ◽  
Oral Histories ◽  
Human Beings ◽  
The West ◽  
The Past ◽  
Number Of Factors ◽  
Human Problem ◽  
Written Sources

This paper attempts to examine specific problems encountered with the collection and interpretation of oral traditions in Sierra Leone and ways in which these were approached. I will suggest with examples that problems facing oral traditions are not always peculiar to them, as the researcher with written sources faces some similar problems.Much has been said about methodology in collecting oral tradition for it to warrant much discussion here. One point that has been, brought out, however, is that methods which work well for one situation might prove disastrous or unproductive in another. It is thus necessary to bring out specific examples of situations encountered so as to improve our knowledge of the possible variety of approaches that could be used, while emphasizing that the researcher, as a detective, should have enough room for initiative.For the past eight years, I have been collecting oral histories from among the Yalunka (Dialonke) and Koranko of Upper Guinea, both southern Mande peoples, and the Limba and Temne, grouped under the ‘West Atlantic.’ Extensive exploration into written sources has indicated that similar problems arise in both cases. In both situations, the human problem was evident. For the oral traditionist this problem is more alive as he is dealing first hand with human beings. A number of factors therefore, like his appearance, approach to his informants, his ability to ‘identify’ with the society in question, may affect the information he receives. These could provide reasons for distortion which are not necessarily present with written sources.

Postoperative Results of Looped Nylon Suture Used in Injuries of The Digital Flexor Tendons

1985 ◽  
Vol 10 (1) ◽  
pp. 67-72 ◽  
Author(s):  
Y. IKUTA ◽  
K. TSUGE
Keyword(s):  
Flexor Tendon ◽  
Tendon Injury ◽  
Postoperative Results ◽  
Follow Up Study ◽  
The Past ◽  
Results Of Treatment ◽  
Flexor Tendon Injury ◽  
Nylon Suture ◽  
Number Of Factors

Primary or delayed suture was performed on 174 patients involving 234 digits with flexor tendon injury on the day of injury to a maximum of 486 days after injury during the past eight years from 1974. In the treatment a 4-0 or 5-0 looped nylon suture was used. Follow-up study was made on 121 patients involving 164 digits in whom at least six months had elapsed since the operation. The evaluation showed the results in 53.0% excellent, 15.3% good, 18.9% fair and 12.8% poor. Discussion is made of a number of factors which have effects upon the results of treatment of flexor tendon injury of the hand.

scholarly journals Mannheim Classification of Nongenomically Initiated (Rapid) Steroid Action(s)

2000 ◽  
Vol 85 (5) ◽  
pp. 2072-2075 ◽  
Author(s):  
Elisabeth Falkenstein ◽  
Anthony W. Norman ◽  
Martin Wehling
Keyword(s):  
Classical Model ◽  
The Past ◽  
Steroid Signaling ◽  
Nongenomic Steroid Action

Abstract There is increasing evidence for rapid effects of steroids that are incompatible with the classical model of genomic steroid action. To address the diversity of mechanisms for rapid steroid signaling described over the past years, a classification of rapid steroid effects has been proposed to promote the discussion and understanding of nongenomic steroid action.

scholarly journals Environmental influences in schizophrenia: the known and the unknown

2004 ◽  
Vol 10 (5) ◽  
pp. 323-330 ◽  
Author(s):  
Stuart J. Leask
Keyword(s):  
Substance Misuse ◽  
Life Experiences ◽  
Environmental Influences ◽  
Obstetric Complications ◽  
First Episode ◽  
Illness Onset ◽  
The Past ◽  
Number Of Factors ◽  
To Come ◽  
Prodromal Syndrome

Despite much research, environmental influences that can be said to cause a schizophrenic illness remain elusive. When the effects of an (often prolonged) prodromal syndrome are taken into account, the first episode appears to come from nowhere. However, over the past couple of decades a number of factors have emerged that can be argued to influence, and not merely reflect, the illness onset. The possible effects of season and geography of birth, urbanisation, immigration, substance misuse, prenatal influenza, famine and other stresses, and obstetric complications are summarised. These varied findings, often of small effect and borderline significance, present a challenge to clinicians attempting to make sense of their patients' life experiences. Any hard conclusions still depend largely on how one formulates the illness.

scholarly journals KONTESTASI ANTARA TEKS DAN REALITAS SOSIAL: SAKRALITAS ‘AMIL ZAKAT DI DUSUN NUGUK, KABUPATEN MELAWI, KALIMANTAN BARAT

2019 ◽  
Vol 4 (1) ◽  
pp. 129-144
Author(s):  
Wendi Purwanto
Keyword(s):  
Data Collection ◽  
Descriptive Analysis ◽  
Field Research ◽  
Management Model ◽  
Quality Of Education ◽  
The Past ◽  
Analysis Methods ◽  
The Future ◽  
The Ideal

           The background of this study is the uniqueness of the management zakat fitrah in Nuguk hamlet by giving to those considered to have a match or harmony, with the hope that the person receiving the zakat fitrah can become the mediator of health, tranquility for the life of muzakki in the future. This article is the result of qualitative field research with descriptive-analysis methods. The conclusion of this study is the management of zakat fitrah in Nuguk hamlet is performed with the classical management model, a model that’s still very simple with the way of muzakki delivering zakat fitrah to the ‘amil individually at their home respectively. The trust among the community in Nuguk hamlet is excessive and not following the ideal concept of shari’a. The management according to the al-Qur`an includes three important element, namely : collection  (Qs. At-Taubah [9] : 103), data collection and distribution (Qs. al-Baqarah [2] : 282 and Qs. At-Taubah [9] : 60), and utilization by using ‘traditional consumptive’ model, that’s zakat fitrah is directly distributed to mustahik through the ‘amil intermediary. The factors the contribute to the weaknesses of zakat fitrah management in Nuguk hamlet include : 1) low quality of education, and 2) oriented to the past management Abstrak            Latar belakang kajian ini adalah karena ada keunikan manajeman zakat fitrah di Dusun Nuguk, yaitu dengan cara menyerahkan kepada orang yang dianggap cocok atau serasi, dengan harapan orang yang menerima zakat fitrah tersebut dapat menjadi perantara kesehatan, ketenteraman bagi kehidupan muzakki dikemudian hari. Artikel ini merupakan hasil dari penelitian kualitatif lapangan dengan metode deskriptif-analisis. Adapun kesimpulan dari penelitian ini adalah manajemen zakat fitrah di Dusun Nuguk dilakukan dengan model manajemen klasik, yaitu suatu model manajemen yang masih sangat sederhana dengan cara muzakki menyerahkan zakat fitrah kepada ‘amil yang bersifat perorangan di rumah ‘amil masing-masing. Kepercayaan masyarakat Dusun Nuguk yang berlebihan kepada ‘amil dirasa kurang sesuai dengan konsep ideal syariat. Adapun manajemen menurut Alquran meliputi tiga unsur penting, yaitu : Pengumpulan (Qs. At-Taubah [9] : 103), Pendataan dan Pendistribusian (Qs. Al-Baqarah [2] : 282 dan Qs. At-Taubah [9] : 60, serta Pendayagunaan dengan menggunakan model ‘konsumtif tradisional’, yaitu zakat fitrah langsung didistribusikan kepada mustahik melalui perantara ‘amil. Faktor yang menyebabkan lemehnya mananjemen zakat fitrah di dusun Nuguk ada dua, yaitu : (1) Rendahnya mutu pendidikan, dan (2) Berorientasi pada manajemen masa lalu.

scholarly journals People and the Sea: A Values Perspective in the Conservation Management of Maritime Heritage in the Philippines

2021 ◽  
Vol 17 (2) ◽  
pp. 39-73
Author(s):  
Kristine Kate A. Lim ◽  
Bobby C. Orillaneda ◽  
Catherine P. King
Keyword(s):  
Financial Constraints ◽  
Conservation Management ◽  
The Philippines ◽  
Future Generations ◽  
Management Model ◽  
Underwater Cultural Heritage ◽  
The Past ◽  
Community Interest ◽  
The People ◽  
Treasure Hunting

As demonstrated in archaeology, underwater cultural heritage (UCH) has provided significant contributions towards the understanding of heritage connections across the globe. However, the development of the discipline in the Philippines has also been hampered by confusing legalities, treasure hunting activities, and financial constraints that diminish the influence of its impact and potential reach. More so, the effects of natural hazards, climate change, and other human activities on UCH have not yet been fully documented, making it more susceptible to potential threats and destruction. The COVID-19 pandemic makes archaeological campaigns and monitoring even more difficult. These considerations make Philippine UCH vulnerable and raise questions whether its contribution will still be relevant for the present and future generations. This article provides a status update of underwater archaeological activities and synthesises the challenges of managing UCH in the Philippines in the past 40 years. It outlines the practices, partnerships, and transitions made by various stakeholders in response to the growing discipline and community interest. This article problematises the value ascription of these stakeholders to UCH as seen in conventional arrangements, development of policies, and bureaucratic set-ups. The applicability of the values-led theory and the people-centred management model is examined given the traditional valuing of UCH that is material or fabric-based. The gaps pointed here are opportunities to build a shared stewardship view that connects UCH in the entirety of people and the sea wellbeing.

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