USING HISTORICAL ANNUAL REPORTS IN TEACHING: LETTING THE PAST BENEFIT THE PRESENT

1992 ◽  
Vol 19 (1) ◽  
pp. 29-50 ◽  
Author(s):  
Joel Amernic ◽  
Ramy Elitzur
Keyword(s):  
Environmental Change ◽  
Cash Flow ◽  
Accounting Education ◽  
Annual Reports ◽  
The Past ◽  
Response To Environmental Change

In this article, it is suggested that accounting education may be enhanced by the use of published historical accounting materials, such as annual reports. Comparing such materials with modern reports serves to reinforce the notion that accounting evolves in response to environmental change. Further, requiring students to analytically derive cash flow statements from historical published annual reports provides several direct pedagogical benefits.

scholarly journals Continuing the debate on the role of Quaternary environmental change for macroevolution

2004 ◽  
Vol 359 (1442) ◽  
pp. 295-303 ◽  
Author(s):  
K. D. Bennett
Keyword(s):  
Environmental Change ◽  
Time Scales ◽  
Causal Factors ◽  
Species Response ◽  
The Past ◽  
Dna Characterization ◽  
Evolutionary Consequences ◽  
Response To Environmental Change

The Quaternary has been a period of dramatic environmental change for the past 1.8 Myr, with major shifts in distributions and abundances of terrestrial and marine organisms. The evolutionary consequences of this have been debated since the nineteenth century. However, the lack of accurate relative and absolute time–scales for evolutions and environmental change inhibited progress. We do now have an understanding of time–scales. Palaeoecology has demonstrated the individualistic nature of species' response to environmental change, but lacks a means of determining ancestry. DNA characterization of modern populations in relation to their distributions nicely complements palaeoecological results by contributing ancestry. The chance to understand how species originate and the causal factors of speciation (environmental change or otherwise) may be within reach.

scholarly journals Towards an integrated approach to understand Mexican cavefish evolution

2018 ◽  
Vol 14 (8) ◽  
pp. 20180101 ◽  
Author(s):  
Jorge Torres-Paz ◽  
Carole Hyacinthe ◽  
Constance Pierre ◽  
Sylvie Rétaux
Keyword(s):  
Developmental Biology ◽  
Environmental Change ◽  
Population Biology ◽  
Evolutionary Biology ◽  
Selective Pressure ◽  
Morphological Evolution ◽  
Integrated Approach ◽  
Astyanax Mexicanus ◽  
The Past ◽  
Response To Environmental Change

The Mexican tetra, Astyanax mexicanus , comes in two forms: a classical river-dwelling fish and a blind and depigmented cave-dwelling fish. The two morphotypes are used as models for evolutionary biology, to decipher mechanisms of morphological and behavioural evolution in response to environmental change. Over the past 40 years, insights have been obtained from genetics, developmental biology, physiology and metabolism, neuroscience, genomics, population biology and ecology. Here, we promote the idea that A. mexicanus , as a model, has reached a stage where an integrated approach or a multi-disciplinary method of analysis, whereby a phenomenon is examined from several angles, is a powerful tool that can be applied to understand general evolutionary processes. Mexican cavefish have undergone considerable selective pressure and extreme morphological evolution, an obvious advantage to contribute to our understanding of evolution through comparative analyses and to pinpoint the specific traits that may have helped their ancestors to colonize caves.

scholarly journals Mapping the past, present and future research landscape of paternal effects

2020 ◽  
Author(s):  
Joanna Rutkowska ◽  
Malgorzata Lagisz ◽  
Russell Bonduriansky ◽  
Shinichi Nakagawa
Keyword(s):  
Environmental Change ◽  
Lateral Transfer ◽  
Future Research ◽  
Evolutionary Perspective ◽  
Paternal Effects ◽  
The Past ◽  
Medical Researchers ◽  
Number Of Publications ◽  
Offspring Health ◽  
Response To Environmental Change

Although in all sexually reproducing organisms, an individual has a mother and a father, non-genetic inheritance has been predominantly studied in mothers. Paternal effects have been far less frequently studied, until recently. In the last five years, research on environmentally induced paternal effects has grown rapidly in the number of publications and diversity of topics. Motivations for studies into paternal effects are also diverse. For example, from the ecological and evolutionary perspective, paternal effects are of interest as facilitators of response to environmental change and mediators of extended heredity. Medical researchers track how paternal pre-fertilization exposures to factors, such as toxins, trauma or diet, influence offspring health. In consequence, literature on paternal effects is large and disparate. Here, we systematically review and synthesize this heterogeneous field to help fostering connections between areas of knowledge that develop in parallel, but which could benefit from the lateral transfer of concepts and methods.

An historical analysis of species references in American English

Corpora ◽  
2019 ◽  
Vol 14 (3) ◽  
pp. 327-349
Author(s):  
Craig Frayne
Keyword(s):  
Environmental Change ◽  
Sentiment Analysis ◽  
Quantitative Methods ◽  
English Language ◽  
Language Use ◽  
American English ◽  
Historical Analysis ◽  
The Past ◽  
Corpus Studies ◽  
Google Books

This study uses the two largest available American English language corpora, Google Books and the Corpus of Historical American English (coha), to investigate relations between ecology and language. The paper introduces ecolinguistics as a promising theme for corpus research. While some previous ecolinguistic research has used corpus approaches, there is a case to be made for quantitative methods that draw on larger datasets. Building on other corpus studies that have made connections between language use and environmental change, this paper investigates whether linguistic references to other species have changed in the past two centuries and, if so, how. The methodology consists of two main parts: an examination of the frequency of common names of species followed by aspect-level sentiment analysis of concordance lines. Results point to both opportunities and challenges associated with applying corpus methods to ecolinguistc research.

Analyzing the figures of consolidated statement of cash flows of the world's biggest publicly traded oil and gas corporations

2020 ◽  
Vol 19 (6) ◽  
pp. 1101-1120
Author(s):  
O.V. Shimko
Keyword(s):  
Public Sector ◽  
Cash Flow ◽  
Oil And Gas ◽  
Cash Flows ◽  
Annual Reports ◽  
Capital Expenditures ◽  
Publicly Traded ◽  
The Public ◽  
Statement Of Cash Flows ◽  
Oil And Gas Companies

Subject. The article investigates key figures disclosed in consolidated cash flow statements of 25 leading publicly traded oil and gas companies from 2006 to 2018. Objectives. The focus is on determining the current level of values of the main components of consolidated statement of cash flows prepared by leading publicly traded oil and gas companies, identifying key trends within the studied period and factors that led to any transformation. Methods. The study draws on methods of comparative and financial-economic analysis, as well as generalization of materials of consolidated cash flow statements. Results. The comprehensive analysis of annual reports of 25 oil and gas companies enabled to determine changes in the key figures and their relation in the structure of consolidated cash flow statements in the public sector of the industry. It also established main factors that contributed to the changes. Conclusions. In the period under study, I revealed an increase in cash from operating activities; established that capital expenditures in the public sector of the industry show an overall upward trend and depend on the level of oil prices. The analysis demonstrated that even integrated companies’ upstream segment prevail in the capital expenditures structure. The study also unveiled an increase in dividend payments, which, most of the time, exceeded free cash flows thus increasing the debt burden.

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