scholarly journals OPINION ON THE PAST RESEARCH ON RELIABILITY OF FINANCIAL STATEMENT - PRESENT POSITION AND PERSPECTIVES

2015 ◽  
Author(s):  
Aleksandra Szewieczek
Keyword(s):  
Past Research ◽  
Financial Statement ◽  
Present Position ◽  
The Past

Exploring the Boundaries of the Number–Temporal Order Association

2015 ◽  
Vol 62 (3) ◽  
pp. 198-205 ◽  
Author(s):  
Dana Ganor-Stern
Keyword(s):  
Embodied Cognition ◽  
Mental Representation ◽  
Temporal Order ◽  
Past Research ◽  
Numerical Comparison ◽  
Negative Number ◽  
Comparison Task ◽  
Negative Numbers ◽  
The Past

Past research has shown that numbers are associated with order in time such that performance in a numerical comparison task is enhanced when number pairs appear in ascending order, when the larger number follows the smaller one. This was found in the past for the integers 1–9 ( Ben-Meir, Ganor-Stern, & Tzelgov, 2013 ; Müller & Schwarz, 2008 ). In the present study we explored whether the advantage for processing numbers in ascending order exists also for fractions and negative numbers. The results demonstrate this advantage for fraction pairs and for integer-fraction pairs. However, the opposite advantage for descending order was found for negative numbers and for positive-negative number pairs. These findings are interpreted in the context of embodied cognition approaches and current theories on the mental representation of fractions and negative numbers.

scholarly journals Ecodesign—A Review of Reviews

2020 ◽  
Vol 13 (1) ◽  
pp. 315
Author(s):  
Malte Schäfer ◽  
Manuel Löwer
Keyword(s):  
Success Factors ◽  
Research Question ◽  
Pollution Prevention ◽  
Past Research ◽  
The Past ◽  
Review Articles ◽  
Complete Life Cycle ◽  
Review Of Reviews ◽  
Research Questions ◽  
Over Time

With the intent of summing up the past research on ecodesign and making it more accessible, we gather findings from 106 existing review articles in this field. Five research questions on terminology, evolution, barriers and success factors, methods and tools, and synergies, guide the clustering of the resulting 608 statements extracted from the reference. The quantitative analysis reveals that the number of review articles has been increasing over time. Furthermore, most statements originate from Europe, are published in journals, and address barriers and success factors. For the qualitative analysis, the findings are grouped according to the research question they address. We find that several names for similar concepts exist, with ecodesign being the most popular one. It has evolved from “end-of-pipe” pollution prevention to a more systemic concept, and addresses the complete life cycle. Barriers and success factors extend beyond the product development team to management, customers, policymakers, and educators. The number of ecodesign methods and tools available to address them is large, and more reviewing, testing, validation, and categorization of the existing ones is necessary. Synergies between ecodesign and other research disciplines exist in theory, but require implementation and testing in practice.

scholarly journals Water accounting for water management at the river basin scale in India: approaches and gaps

Water Policy ◽  
2020 ◽  
Vol 22 (5) ◽  
pp. 768-788
Author(s):  
Nitin Bassi ◽  
Guido Schmidt ◽  
Lucia De Stefano
Keyword(s):  
Water Management ◽  
River Basin ◽  
Water Policy ◽  
Past Research ◽  
River Basin Scale ◽  
The Past ◽  
Basin Scale ◽  
Water Accounting ◽  
Accounting Approaches ◽  
National Water

Abstract The main objective of this research paper is to assess the extent to which the concept of water accounting has been applied for water management at the river basin scale in India. For this, the study first assesses the importance given to the use of water accounting for water management in India's national water policy. It then analyses the evolution of water accounting approaches in India through a systematic review of the past research studies on the theme. Further, it looks at their contribution to decision-making concerning allocation of water resources and resolving conflicts over water sharing. Finally, it identifies the existing gaps in the methodologies for water accounting so far used in India.

scholarly journals Chasing the green buck? Environmental activism in post-communist Baltic States

2016 ◽  
Vol 49 (3) ◽  
pp. 243-254 ◽  
Author(s):  
Timofey Agarin ◽  
Miķelis Grīviņš
Keyword(s):  
Political Process ◽  
Past Research ◽  
The Political ◽  
Economic Interests ◽  
Economic Resource ◽  
International Networks ◽  
The Core ◽  
The Past ◽  
National Environment ◽  
Collapse Of Communism

The paper investigates the dynamics and volution of issues on the agenda of Baltic environmental non-governmental organisations (NGOs) since the collapse of communism. The past research on Baltic environment activism suggests that these enjoy high visibility because they tapped the core societal views of natural environment as a crucial asset of a nation. As we demonstrate in this paper, the changes in agendas of Baltic environmental non-governmental organisations (ENGOs) make clear that the rhetorical toolbox of ‘national environment’ is often used to mainly achieve greater financial gains for individual members, rather than for society at large. We illustrate how the dearth of economic opportunities for domestic public has impacted perceptions of ‘nature’ advocated by the environmental activists, focussing specifically on national perceptions of ownership and the resulting actions appropriating ‘nature’ as a source for economic development, only tangentially attaining environmental outcomes on the way. The vision that the ‘environment’ is an economic resource allowed ENGO activists to cooperate with the domestic policymaking, while tapping international networks and donors for funding. Throughout the past decades they worked to secure their own and their members’ particularistic economic interests and, as we demonstrate, remained disengaged from the political process and failed to develop broader reproach with publics.

Multidecadal climate oscillations during the past millennium driven by volcanic forcing

Science ◽  
2021 ◽  
Vol 371 (6533) ◽  
pp. 1014-1019
Author(s):  
Michael E. Mann ◽  
Byron A. Steinman ◽  
Daniel J. Brouillette ◽  
Sonya K. Miller
Keyword(s):  
Past Research ◽  
Atlantic Multidecadal Oscillation ◽  
Oscillatory Behavior ◽  
Time Varying ◽  
Sulfate Aerosols ◽  
Climate Oscillations ◽  
The Past ◽  
Volcanic Forcing ◽  
Climate Noise ◽  
Past Millennium

Past research argues for an internal multidecadal (40- to 60-year) oscillation distinct from climate noise. Recent studies have claimed that this so-termed Atlantic Multidecadal Oscillation is instead a manifestation of competing time-varying effects of anthropogenic greenhouse gases and sulfate aerosols. That conclusion is bolstered by the absence of robust multidecadal climate oscillations in control simulations of current-generation models. Paleoclimate data, however, do demonstrate multidecadal oscillatory behavior during the preindustrial era. By comparing control and forced “Last Millennium” simulations, we show that these apparent multidecadal oscillations are an artifact of pulses of volcanic activity during the preindustrial era that project markedly onto the multidecadal (50- to 70-year) frequency band. We conclude that there is no compelling evidence for internal multidecadal oscillations in the climate system.

Geotechnical Applications of Sewage Sludge Stabilized with Biomass Ash and its Effect on Soil Nutriential Properties: A Critical Review

2021 ◽  
Vol 9 (VI) ◽  
pp. 1046-1051
Author(s):  
Ishowriya Yumnam
Keyword(s):  
Sewage Sludge ◽  
Positive Impact ◽  
Chemical Properties ◽  
Past Research ◽  
Biological Properties ◽  
Engineering Properties ◽  
Biomass Ash ◽  
The Past ◽  
Waste Sewage Sludge ◽  
Properties Of Soil

In this review article the usage of waste sewage sludge and the biomass ash for improving the engineering and non-engineering properties’ of both concrete and soil are discussed in detail. Numerous past research works were studied in detail so as to predict the behavior of biomass ash and waste sewage sludge when used for the stabilization process of soil and concrete. Past studies related to the usage of stabilized sewage sludge and biomass ash were studied in a detailed manner and depending upon the past studies several conclusions has been drawn which are discussed further. Several studies related to the usage of the waste sewage sludge for improving soil physical, chemical and biological properties showed that the usage of waste sewage sludge improve the physical properties, chemical properties, macro-nutriential properties and micro-nutriential properties up to a great extent. Depending upon the results of the past studies it can be concluded that the usage of sewage sludge has positive impact over all the properties of soil and this waste should be utilized in improving the properties of soil rather than dumping. Numerous studies related to the usage of the biomass ash showed that biomass ash has positive impact over both soil as well as concrete. Studies related to the usage of the biomass ash in soil showed that there was a positive response of the stabilized soil after its stabilization with the biomass ash. Studies related to the usage of the biomass ash in concrete showed that the biomass ash can be used up to 10 percent replacement of the ordinary Portland cement so as to attain maximum strength results from it.

Sex Roles in Advertising: A Comparison of Television Advertisements in Australia, Mexico, and the United States

1988 ◽  
Vol 52 (2) ◽  
pp. 75-85 ◽  
Author(s):  
Mary C. Gilly
Keyword(s):  
United States ◽  
Content Analysis ◽  
Sex Roles ◽  
Sex Role ◽  
Past Research ◽  
The United States ◽  
Cultural Influence ◽  
The Past ◽  
Television Advertisements

In the past, research has found that the portrayal of sex roles in advertising has not reflected equality or reality. Further, studies typically have examined only U.S. advertising, leaving open the question of cultural influence on advertising's sex role portrayals. The author offers a new analysis of sex roles in advertising and compares content analysis findings for U.S., Australian, and Mexican television advertisements. Results reveal differences in the portrayal of the sexes in U.S. advertisements. Australian advertisements show somewhat fewer sex role differences and Mexican advertisements show slightly more sex role differences than U.S. advertisements. Stereotypes are found in the advertising of all three countries, but are manifested in different ways.

A Look at Changing Parental Ideologies & Behaviors in Japan

2003 ◽  
Vol 8 (1) ◽  
pp. 45-58 ◽  
Author(s):  
Cherylynn Bassani
Keyword(s):  
Gender Differences ◽  
Past Research ◽  
Parental Roles ◽  
Inductive Approach ◽  
The Past ◽  
The Family ◽  
Two Generations ◽  
And Gender ◽  
Individual Ethics

This paper discusses changes in Japanese parenting over the past two generations. Using an inductive approach to the understanding of Japanese families, 10 separate families were theoretically sampled in the Kansai area during the summer of 2000. Concepts surrounding changing parenting emerged from talks with parents. Four interrelated concepts are eminent in the interviews: the rise of individual ethics in parenting, changing parental roles, impacts of changes on children, and romanticized parenting. Key generational and gender differences are apparent across all four concepts. Concepts that emerged from these interviews reflect changes in society and the family that past research has addressed.

scholarly journals Out-of-programme experience in UK neurosurgery trainees: optimising the transition back into clinical practice

2021 ◽  
Vol 103 (2) ◽  
pp. 100-105
Author(s):  
J Lam ◽  
G Evans ◽  
RM deSouza ◽  
M Amarouche ◽  
J Cheserem ◽  
...  
Keyword(s):  
Return To Work ◽  
Online Survey ◽  
Past Research ◽  
Clinical Work ◽  
Surgical Skills ◽  
Clinical Environment ◽  
The Past ◽  
New Methods ◽  
Factors Influencing ◽  
The Uk

INTRODUCTION Out of programme (OOP) experience from training increases the skill pool of the neurosurgical workforce and drives innovation in the specialty. OOP approval criteria are well defined but transition back to clinical work can be challenging with a paucity of data published on trainee perspectives. Our study aimed to investigate factors influencing transition from OOP back to clinical work among neurosurgical trainees in the UK. METHODS An online survey was sent to all members of the Society of British Neurological Surgeons. Questions pertained to details of OOP and factors influencing transition back to clinical work. RESULTS Among the 73 respondents, 7 were currently on OOP and 27 had completed OOP in the past. Research was the most common reason for OOP (28/34, 82%) and this was generally motivated by the aspiration of an academic neurosurgery career (17/34, 50%). Although the majority (27/34, 79%) continued clinical work during OOP, 37% of this group (10/27) reported a reduction in their surgical skills. Fewer than half (15/34, 44%) had a return to work plan, of which only half (8/34, 24%) were formal plans. The majority of respondents who had completed OOP in the past (22/27, 81%) felt that they were able to apply the skills gained during OOP to their clinical work on return. CONCLUSIONS Skills learnt during OOP are relevant and transferable to the clinical environment but mainly limited to research with OOP for management and education underrepresented. Deterioration of surgical skills is a concern. However, recognition of this problem has prompted new methods and schemes to address challenges faced on return to work.

scholarly journals Analysis of Financial Statement of NRC Agro with Special Reference to Goods and Service Tax

2019 ◽  
pp. 45-65
Author(s):  
Nalla Bala Kalyan ◽  
Toopalli Sirisha
Keyword(s):  
Service Provider ◽  
Central Government ◽  
Financial Analysis ◽  
Financial Statements ◽  
Financial Statement ◽  
Accounting Data ◽  
Goods And Services ◽  
The Past ◽  
Provision Of Services ◽  
The Impact

The analysis of financial statements is an important aid to financial analysis. They provide information on how the firm has performed in the past and what is its current financial position. Financial analysis is the process of identifying the financial strengths and weakness of the firm from the available accounting data and financial statements. The analysis is done by establishing relationship between the different items of financial statements. The target of this paper is to examine the major features of GST. GST also known as the Goods and Services Tax is defined as the giant indirect tax structure premeditated to maintain and enhances the economic enlargement of a country. Service tax was a tax levied by Central Government of India on services provided or agreed to be provided excluding services covered under negative list and considering the Place of Provision of Services Rules, 2012 and collected as per Point of Taxation Rules, 2011 from the person liable to pay service tax. Person liable to pay service tax is governed by Service Tax Rules, 1994 he may be service provider or service receiver or any other person made so liable. It is an indirect tax wherein the service provider collects the tax on services from service receiver and pays the same to government of India. This paper has also focused on the impact of GST (Goods and Services Tax) will be on Indian Tax Scenario.

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