scholarly journals On the Special Conceptual Framework for the Fire Forensics

2020 ◽  
Vol 15 (3) ◽  
pp. 76-88
Author(s):  
I. S. Taubkin

The article addresses the issues of the particular terminology for fire forensic investigations. Definitions for the basic parameters of a fire hazardous area, determining its susceptibility to ignition, and their relationship to the impulses initiating such areas’ combustion are analyzed.Two main tasks of forensic fire examinations are reviewed: establishing the technical cause of a fire, its organizational cause, and consequences. The author gives definitions for these tasks and the term “ignition source”.The paper’s relevance stems from the need to prevent mistakes in terminology when conducting a forensic fire investigation. The article may be of use for practicing experts and specialists in fire forensics’ theory and practice.

Author(s):  
Thuan Quoc Pham

Financial reporting quality is one the most interesting topics which draw a great deal of attention to researchers and scientists in the field of accounting (Céline Michailesco, 2010). In the review of research on financial information from 1980 to 2016, Pham (2016) found that characteristics of useful financial information are relatively diverse with as many as 15 attributes being identified. In addition, he also found that all research in any period has employed the characteristics published by professional associations such as American Institute of Accountants, Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB as theoretical basis. Research on the quality of financial information is diverse yet have many things in common, above all is the Relevance characteristic which considered to be the basic qualitative component of the quality of financial information in financial statements. Conceptual Framework officially issued by FASB & IASB in 2010 (FASB & IASB 2010) has further confirmed Relevance is the basic quality component of financial information. Compared with previous announcements, there has been a considerable change in the criteria and attributes used to evaluate the appropriateness of Relevance characteristic of financial information in financial statements. This study aims at confirming the importance of the Relevance component in evaluating the quality of financial information, clarifyingg the characteristics of Relevance measurement before and after Conceptual Framework 2010 and constructing relevant scales as well as measuring the qualitative characteristic of Relevance among enterprises in Vietnam.


2021 ◽  
pp. 27-35
Author(s):  
Геннадий Васильевич Боков ◽  
Антон Александрович Назаров ◽  
Денис Геннадьевич Боков

Приведены результаты исследований монтажных проводов электрических шкафов на воспламеняемость под воздействием тока. Выделены три зоны сверхтока, имеющие отличительные особенности появления источника зажигания. Показано влияние изоляции провода на частоту появления воспламенения в местах присоединения его к элементу электрооборудования. Представлены данные о воспламеняемости поливинилхлоридной изоляции в диапазоне пожароопасных значений сверхтока. Предложено характеризовать электрический провод как потенциальный источник зажигания площадью, образованной зависимостью времени воспламенения изоляции в интервале возможных сверхтоков. Wires are widely used for internal installation of electrical cabinets. Number of fire cases caused by wires takes one of the first places in fire statistics. Application of wires in the cabinets has its own fire-prone aspects peculiarities as concerns initiation of electrical nature ignition source. It appears both at single wire laying and at laying in cords where wires touch each other also in connection points of electrical apparatuses and devices located in the cabinet. The article considers issues of ignition source appearance in wires taking into account specifics of their installation in electrical cabinets. Ignition source appearance in a single wire and in wires contacting each other has a difference. There are given experimental data on inflammation frequency of wire insulation material at single wire laying and also at higher resistance in electrical elements connection points. Zones that differ in characteristic features of wire as an ignition source are given in the range of possible overcurrents. Zone A is characterized by insulation ignition with low probability due to low current density that is not enough to heat the wire up to the critical temperature Т, at which thermal decomposition products of wire insulating polymeric cover ignite. Zone B is designated in the range of overcurrent ratio from 2,5 to 18 compared with the long term permissible current value, in which insulation inflammation is observed due to fast conductor heating taking into account the influence of connection points with devices and apparatuses where increased transient resistance is present. It is experimentally confirmed that with the increase in transient resistance at the point of conductor connection with electrical equipment elements, the inflammation frequency of wire insulation increases. At the same time, the overcurrent range where ignition source appears reduces. It is proposed to use the area limited by the dependence of the time before insulation inflammation from the minimum to the maximum current value at which ignition occurs as a characteristic of the wire as an ignition source.


Author(s):  
Philippe Forget

After the author explicates how his academic relationship to Paepcke began in the 1970s, he proceeds to discuss critically the latter’s reflections on language and translation. Latent contradictions in Paepcke’s conceptual framework and in his understanding of the relationship between theory and practice are brought to the fore. This conceptual tension shows that Paepcke’s understanding of and approach to dealing with texts is problematic. Using concrete examples, the author demonstrates that Paepcke did not rely on the text as the criterion for constituting meaning. Rather Paepcke relied on historically mediated conceptual constructs which were given the status of authoritative units of sense, and these units guided Paepcke in his process of establishing the meaning of the whole. The reason for this can be found in unreflected preliminary decisions that are seen as “a priori evidence.” This also explains why Paepcke’s real achievement lies in the contrastive analysis of comprehensive concepts – of traditionally rich concepts developed over the course of time (human orientation) as well as in rationalized contemporary language (functional orientation).


2020 ◽  
Vol 41 (6/7) ◽  
pp. 355-368 ◽  
Author(s):  
Dennis N. Ocholla ◽  
Lyudmila Ocholla

PurposeIn this paper, we refer to the World Economic Forum in Davos, Switzerland, in 2016, where the concept of the Fourth Industrial Revolution (4IR) was coined by Klaus Schwab, with the reference that it would be building on “the Third, the digital revolution” and would be “characterized by a fusion of technologies that is blurring the lines between the physical, digital, and biological spheres”. While acknowledging that the 4IR will impact on everything, everywhere, including research and libraries, we conceptualize 4IR, and we compare current academic library services/trends in South Africa with 4IR requirements, through the analysis of 26 public university library websites.Design/methodology/approachBesides conceptualization of 4IR, a content analysis of websites of 26 public universities’ libraries in South Africa was achieved followed up with verification of the data by respective libraries through a preliminary research report circulated to them by email. 23 areas were identified as the trends in academic libraries, which included free Wi-Fi in the libraries; 24/7 study areas and access to library resources on and off campus; research commons; makerspace; borrowing ICTs (e.g. laptops); e-resources; e-catalogues; research data services (RDS; RDM, IR); open scholarship; information literacy and reference/bibliographic tools, library as a publisher, among others. Data obtained were captured in Excel and analyzed by the research questions.FindingsThe 4IR concept does not occur often in literature, in relation to academic libraries, but it is implied. The findings show that the libraries are responding well to the revolution through their services, with remarkable innovation and creativity on display. There was a 64% presence of the analyzed trends/services in the libraries, with emerging trends/services such as library as a publisher (4%), robotics/AI (4%), makerspace (8%), RDS (27%), borrowing of ICTs/devices (19%) and user experience (19%) scoring low, while information literacy and digital scholarship (e.g. IR) (88%), e-catalogue and e-resources (92%), group study area (85%) and off campus access (77%) scoring above 75%. The scatter of the trends/services among the university libraries is noted for knowledge sharing of best practice.Research limitations/implicationsIn order to improve accordance with trends, academic libraries have to be better resourced, accessed and used, as well as improve web visibility. The study expects library services to be responsive, resourced and accessible anytime and anywhere, and it provides a conceptual framework and a benchmark for further research and exploration in the country, region and perhaps elsewhere.Practical implicationsThe study can be used for benchmarking current and future academic library services in Africa. The conceptual framework provides an agenda for theoretical discussions and deliberations.Social implicationsThe trends, framework and 4IR representations in the study can inform theory and practice in LIS, particularly in Africa.Originality/valueLinking 4IR to current and future library services provides a tool for academic libraries services benchmarking and development and provides a conceptual framework for theoretical and practical debates and implementation. The study is quite current and appropriate for the ongoing discussions of 4IR implications to academic libraries.


2015 ◽  
Vol 4 (1) ◽  
Author(s):  
Gregory E Gorbett ◽  
Brian J Meacham ◽  
Christopher B Wood ◽  
Nicholas A Dembsey

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