How can Mobile Accounting Reporting Benefit from the ‘Imagined Communities'?

2016 ◽  
Vol 7 (2) ◽  
pp. 36-52 ◽  
Author(s):  
Androniki Kavoura
Keyword(s):  
Financial Reporting ◽  
Sense Of Belonging ◽  
Community Formation ◽  
Imagined Communities ◽  
Theoretical Contribution ◽  
Multidisciplinary Study ◽  
Wide Range ◽  
Conceptual Paper ◽  
First Time ◽  
Theoretical Foundations

Are there theoretical foundations that may substantiate communication in an online environment in regard to accounting reporting and implementation of information via mobile accounting technologies that brings together communication, numbers and computing? This conceptual paper explores the creation of an imagined community that has all the characteristics to connect accountants together with the implementation of mobile devices based on Anderson's theory of imagined communities. It describes a wide range of trends in relation to current and emerging technologies used and maps processes of financial reporting into this milieu via the notion of imagined communities. It argues that a sense of coherence exists between its members who feel a sense of belonging to the same group, even if they have never met. The paper examines for the first time in this conceptual multidisciplinary study whether the characteristics of the imagined communities that construct identity are related to accounting community formation and this is the theoretical contribution of the paper.

scholarly journals Design and Build Flotocombines and Water Combines Based on the Principle of Biosimile

2022 ◽  
Vol 07 (01) ◽  
Author(s):  
Ksenofontov B.S. ◽  
Keyword(s):  
Graduate Students ◽  
World Literature ◽  
University Professors ◽  
Multi Stage ◽  
Wide Range ◽  
The World ◽  
First Time ◽  
Senior Students ◽  
Theoretical Foundations ◽  
Practical Recommendations

In the article offered to the attention of readers, for the first time in the world literature, both the theoretical foundations for creating flotocombines based on a multi-stage and generalized flotation model are considered, and practical recommendations based on the principles of biosimile. Possible schemes of flotocombines of the KBS type and special purpose are shown. New aeration systems for use in various flotation apparatus, including flotocombines, are considered. Practical examples of the use of new flotation equipment are described. It is offered to a wide range of readers, including researchers, university professors, graduate students, masters, bachelors and senior students.

First-time adoption of International Public Sector Accounting Standards by Russian universities: Practical aspects

2020 ◽  
Vol 23 (4) ◽  
pp. 364-383
Author(s):  
L.I. Kulikova ◽  
I.I. Yakhin
Keyword(s):  
Higher Education ◽  
Public Sector ◽  
Financial Reporting ◽  
Higher Education Institutions ◽  
Accounting Standards ◽  
Educational Process ◽  
Academic Excellence ◽  
Public Sector Accounting ◽  
First Time ◽  
Russian Universities

Subject. This article examines the practice of first-time applying the International Public Sector Accounting Standards (IPSAS) by Russian higher education institutions. Objectives. The article aims to identify and address the problems associated with such application, and conduct a critical analysis of Russian universities' compliance with the requirements of the International Standards on their first-time adoption. Methods. For the study, we used observation, systematization, and a comparative analysis. Results. The article examines and describes the practical experience of the first-time use of IPSAS in the preparation of reporting by Russian educational institutions participating in the Russian Academic Excellence Project (5Top100 Project). It presents the results of the most typical reclassification adjustments of reporting items made by the universities when preparing their inductive statements of financial position as of the date of transition to IPSAS. Conclusions and Relevance. Most of the universities studied complied with the requirements of the IPSAS first-time adoption and provided comparative information in their first IPSAS financial reporting. The importance of the study is to justify the provision that financial reporting in accordance with IPSAS is appropriate to improve the international competitiveness of universities, which makes it possible to better reflect financial information on the activities of universities. The results of the study can be used in the practical activities of the Russian economy public sector organizations, and in the educational process of higher education institutions.

LA PARTICIPACIÓN CIUDADANA Y EL DESARROLLO DE LA CULTURA CIENTÍFICA, EN LA FORMACIÓN INICIAL DEL PROFESOR PARA LA EDUCACIÓN TÉCNICA Y PROFESIONAL. UN RETO HECHO REALIDAD.

2015 ◽  
Vol 3 (3) ◽  
Author(s):  
María Isabel Orozco Rivero
Keyword(s):  
Citizen Participation ◽  
Professional Education ◽  
Theory And Practice ◽  
Scientific Development ◽  
Scientific Culture ◽  
Initial Formation ◽  
Theoretical Contribution ◽  
Palabras Clave ◽  
Stated Problem ◽  
Theoretical Foundations

La formación inicial del profesor de la Educación Técnica y Profesional (ETP), debe estar en correspondenciacon la integración del conocimiento científico, el acelerado desarrollo de la ciencia y la tecnologíay las exigencias en la formación de las nuevas generaciones. Esta investigación aborda la problemáticaplanteada en la formación de profesores para la Carrera de Informática y asume como problemacientífico: “¿Cómo contribuir al desarrollo de una cultura científica como base para una participaciónciudadana responsable, en la formación inicial del profesor para la ETP en la Carrera Informática?”. La metodología utilizada constituye una integración de métodos teóricos y empíricos, lo que permitióla elaboración de la propuesta. Se trabajan y sustentan los antecedentes teóricos y metodológicos delproceso de formación inicial del profesor para la Educación Técnica y Profesional. Finalmente, se brindan los resultados de la aplicación de la consulta a expertos como comprobación teórica del mismo ysu aplicación parcial en la práctica. El fundamento teórico y las relaciones sistemáticas que se establecenentre los componentes, constituyen el principal aporte teórico y novedad de la investigación.   Palabras Clave: participación ciudadana, cultura científica, formación inicial, educación técnica y profesional.   ABSTRACT   The basic formation of teachers in Technical and Professional Education (TPE) must be in correspondencewith the integration of scientific development, the accelerated development of science and technology, and the educational demands of the new generations.  This research addresses the stated problem in the formation of teachers for the Informatics Career and assumes the scientific problem: How to contribute to thedevelopment of a scientific culture as the basis of a responsible citizen participation, in the initial formation of the ETP teacher in the Informatics Career? The methodology used integrates both theoretical and empiricalmethods which helped to build up this proposal.  Historical and methodological background of the formation process are worked out and supported.  Finally, results of the application of expert consulting as averification in theory and practice. The theoretical foundations and the systematic relationships established among the components constitute the main theoretical contribution and novelty of this research.   Keywords: citizen participation, scientific culture, initial formation, technical and professional education   Recibido: julio de 2015Aprobado: septiembre de 2015

Safety assessment of biological raw materials in the system of medicines quality assurance

2020 ◽  
pp. 63-72
Author(s):  
Yu. Olefir ◽  
E. Sakanyan ◽  
I. Osipova ◽  
V. Dobrynin ◽  
M. Smirnova ◽  
...  
Keyword(s):  
Raw Materials ◽  
State Level ◽  
The State ◽  
Spongiform Encephalopathy ◽  
Safety Standards ◽  
Wide Range ◽  
The Russian Federation ◽  
Key Aspects ◽  
First Time ◽  
Medicines Quality

The entry of a wide range of biotechnological products into the pharmaceutical market calls for rein-forcement of the quality, efficacy and safety standards at the state level. The following general monographs have been elaborated for the first time to be included into the State Pharmacopoeia of the Russian Federation, XIV edition: "Viral safety" and "Reduction of the risk of transmitting animal spongiform encephalopathy via medicinal products". These general monographs were elaborated taking into account the requirements of foreign pharmacopoeias and the WHO recommendations. The present paper summarises the key aspects of the monographs.

Innovation in Byzantine Medicine

2020 ◽  
Author(s):  
Petros Bouras-Vallianatos
Keyword(s):  
Human Physiology ◽  
Medical Literature ◽  
Cultural Exchange ◽  
Significant Degree ◽  
Medieval Medicine ◽  
Medieval Latin ◽  
Main Thesis ◽  
Wide Range ◽  
Comprehensive Examination ◽  
First Time

Byzantine medicine is still a little-known and misrepresented field not only in the wider arena of debates on medieval medicine but also among Byzantinists. Byzantine medical literature is often viewed as ‘stagnant’ and mainly preserving ancient ideas; and our knowledge of it continues to be based to a great extent on the comments of earlier authorities, which are often repeated uncritically. This book presents the first comprehensive examination of the medical corpus of, arguably, the most important late Byzantine physician John Zacharias Aktouarios (c.1275–c.1330). The main thesis is that John’s medical works show an astonishing degree of openness to knowledge from outside Byzantium combined with a significant degree of originality, in particular, in the fields of uroscopy, pharmacology, and human physiology. The analysis of John’s edited (On Urines and On Psychic Pneuma) and unedited (Medical Epitome) works is supported for the first time by the consultation of a large number of manuscripts. The study is also informed by evidence from a wide range of medical sources, including previously unpublished ones, and texts from other genres, such as epistolography and merchants’ accounts. The contextualization of John’s works sheds new light on the development of Byzantine medical thought and practice, and enhances our understanding of the late Byzantine social and intellectual landscape. Finally, John’s medical observations are also examined in the light of examples from the medieval Latin and Islamic worlds, placing his medical theories in the wider Mediterranean milieu and highlighting the cultural exchange between Byzantium and its neighbours.

Rebels, Believers, Survivors

2020 ◽  
Author(s):  
Noel Malcolm
Keyword(s):  
Catholic Church ◽  
Religious Conversion ◽  
Late Nineteenth Century ◽  
Napoleonic Wars ◽  
Conversion To Islam ◽  
Wide Range ◽  
History Of ◽  
External Powers ◽  
First Time ◽  
Modern Myth

This book of essays covers a wide range of topics in the history of Albania and Kosovo. Many of the essays illuminate connections between the Albanian lands and external powers and interests, whether political, military, diplomatic or religious. Such topics include the Habsburg invasion of Kosovo in 1689, the manoeuvrings of Britain and France towards the Albanian lands during the Napoleonic Wars, the British interest in those lands in the late nineteenth century, and the Balkan War of 1912. On the religious side, essays examine ‘crypto-Christianity’ in Kosovo during the Ottoman period, the stories of conversion to Islam revealed by Inquisition records, the first theological treatise written in Albanian (1685), and the work of the ‘Apostolic Delegate’ who reformed the Catholic Church in early twentieth-century Albania. Some essays bring to life ordinary individuals hitherto unknown to history: women hauled before the Inquisition, for example, or the author of the first Albanian autobiography. The longest essay, on Ali Pasha, tells for the first time the full story of the role he played in the international politics of the Napoleonic Wars. Some of these studies have been printed before (several in hard-to-find publications, and one only in Albanian), but the greater part of this book appears here for the first time. This is not only a contribution to Albanian and Balkan history it also engages with many broader issues, including religious conversion, methods of enslavement within the Ottoman Empire, and the nature of modern myth-making about national identity.

Recycling and Reuse in the Roman Economy

2020 ◽  
Keyword(s):  
Building Materials ◽  
Computational Modelling ◽  
Late Antique ◽  
Roman Economy ◽  
Wide Range ◽  
The Status ◽  
Recent Developments ◽  
Methodological Approaches ◽  
First Time ◽  
Site Types

The recycling and reuse of materials and objects were extensive in the past, but have rarely been embedded into models of the economy; even more rarely has any attempt been made to assess the scale of these practices. Recent developments, including the use of large datasets, computational modelling, and high-resolution analytical chemistry, are increasingly offering the means to reconstruct recycling and reuse, and even to approach the thorny matter of quantification. Growing scholarly interest in the topic has also led to an increasing recognition of these practices from those employing more traditional methodological approaches, which are sometimes coupled with innovative archaeological theory. Thanks to these efforts, it has been possible for the first time in this volume to draw together archaeological case studies on the recycling and reuse of a wide range of materials, from papyri and textiles, to amphorae, metals and glass, building materials and statuary. Recycling and reuse occur at a range of site types, and often in contexts which cross-cut material categories, or move from one object category to another. The volume focuses principally on the Roman Imperial and late antique world, over a broad geographical span ranging from Britain to North Africa and the East Mediterranean. Last, but not least, the volume is unique in focusing upon these activities as a part of the status quo, and not just as a response to crisis.

scholarly journals A Virtual Telescope for the Open University Science Foundation Course

1998 ◽  
Vol 162 ◽  
pp. 100-105
Author(s):  
Andrew J. Norton ◽  
Mark H. Jones
Keyword(s):  
Social Science ◽  
Open University ◽  
Distance Teaching ◽  
The Arts ◽  
Wide Range ◽  
University Science ◽  
First Time ◽  
Degree Level ◽  
Selection Of

The Open University is the UK's foremost distance teaching university. For over twenty five years we have been presenting courses to students spanning a wide range of degree level and vocational subjects. Since we have no pre-requisites for entry, a major component of our course profile is a selection of foundation courses comprising one each in the Arts, Social Science, Mathematics, Technology and Science faculties. The Science Faculty's foundation course is currently undergoing a substantial revision. The new course, entitled “S103: Discovering Science”, will be presented to students for the first time in 1998.

scholarly journals Autophagy Deficiency by Atg4B Loss Leads to Metabolomic Alterations in Mice

Metabolites ◽  
2021 ◽  
Vol 11 (8) ◽  
pp. 481
Author(s):  
Gemma G. Martínez-García ◽  
Raúl F. Pérez ◽  
Álvaro F. Fernández ◽  
Sylvere Durand ◽  
Guido Kroemer ◽  
...  
Keyword(s):  
Skeletal Muscle ◽  
Amino Acids ◽  
Mammalian Cells ◽  
Tissue Homeostasis ◽  
In Vivo Studies ◽  
Protective Mechanism ◽  
Cardiac Damage ◽  
Wide Range ◽  
First Time

Autophagy is an essential protective mechanism that allows mammalian cells to cope with a variety of stressors and contributes to maintaining cellular and tissue homeostasis. Due to these crucial roles and also to the fact that autophagy malfunction has been described in a wide range of pathologies, an increasing number of in vivo studies involving animal models targeting autophagy genes have been developed. In mammals, total autophagy inactivation is lethal, and constitutive knockout models lacking effectors of this route are not viable, which has hindered so far the analysis of the consequences of a systemic autophagy decline. Here, we take advantage of atg4b−/− mice, an autophagy-deficient model with only partial disruption of the process, to assess the effects of systemic reduction of autophagy on the metabolome. We describe for the first time the metabolic footprint of systemic autophagy decline, showing that impaired autophagy results in highly tissue-dependent alterations that are more accentuated in the skeletal muscle and plasma. These changes, which include changes in the levels of amino-acids, lipids, or nucleosides, sometimes resemble those that are frequently described in conditions like aging, obesity, or cardiac damage. We also discuss different hypotheses on how impaired autophagy may affect the metabolism of several tissues in mammals.

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