Academic literature on the topic 'Double account'
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Journal articles on the topic "Double account"
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Cavanaugh, Thomas A. "Aquinas’s Account of Double Effect." Thomist: A Speculative Quarterly Review 61, no. 1 (1997): 107–21. http://dx.doi.org/10.1353/tho.1997.0048.
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Klecha, Peter. "formal pragmatic account of Double Access." ZAS Papers in Linguistics 61 (January 1, 2018): 19–36. http://dx.doi.org/10.21248/zaspil.61.2018.482.
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This paper argues that Double Access sentences in English (Smith, 1978) are akind of loose talk. When the meaning of a Double Access sentence is computed literally, theresult is infelicity. Double Access sentences can be used meaningfully only when rescued bypragmatics which intervenes to interpret the embedded clause loosely. A formal model forloose interpretation, building on Klecha (2018), is provided.Keywords: tense, embedding, Double Access, imprecision, defaults, embedded implicature.
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Elsman, Minta, and Stanley Dubinsky. "Single and Double Modal Syntax: A Unified Account." Annual Meeting of the Berkeley Linguistics Society 35, no. 1 (December 5, 2009): 99. http://dx.doi.org/10.3765/bls.v35i1.3602.
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Miller, John. "Double Dan." October, no. 180 (2022): 126–30. http://dx.doi.org/10.1162/octo_a_00457.
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Werth, Paul. "Extended Metaphor—a Text-World Account." Language and Literature: International Journal of Stylistics 3, no. 2 (May 1994): 79–103. http://dx.doi.org/10.1177/096394709400300201.
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The essential structural property of metaphor is that it represents a double-layered conceptualisation of the target domain (the ‘literal’ or ‘tenor’ language) in terms of the source domain (the ‘figurative’ or ‘vehicle’ language). Most linguistic approaches to metaphor provide sentence-level accounts of the phenomenon. But literary metaphor is frequently discursive: there is an entire metaphorical ‘undercurrent’ running through a whole text, which may manifest itself in a large number and variety of ‘single’ metaphors. What is needed, therefore, is (i) a way of accounting for metaphor discursively, rather than sententially; (ii) a way of dealing with the resolving ‘undercurrent’ stratum rather than the superficial ‘single metaphor’ stratum; and (iii) a way of representing the double-layered conceptual structure of metaphors. A new conceptual discourse model of text-worlds is presented here, which naturally captures the conceptual layering inherent in language generally (and not just in metaphor), which treats the ‘undercurrent’ aspect as being equivalent to ‘gist’ or ‘macrostructure’ in text linguistics (using the concept of the ‘megametaphor’), and which automatically provides a discursive account of the phenomenon of extended, or sustained, metaphor.
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Arp, Robert. "The Double Life of Justice and Injustice in Thrasymachus’ Account." Polis: The Journal for Ancient Greek Political Thought 16, no. 1-2 (1999): 17–29. http://dx.doi.org/10.1163/20512996-90000012.
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Aarseth, Helene. "Eros in the Field? Bourdieu's Double Account of Socialized Desire." Sociological Review 64, no. 1 (February 2016): 93–109. http://dx.doi.org/10.1111/1467-954x.12348.
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Elster, Jakob. "Scanlon on Permissibility and Double Effect." Journal of Moral Philosophy 9, no. 1 (2012): 75–102. http://dx.doi.org/10.1163/174552411x612074.
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In his book Moral Dimensions. Permissibility, Meaning, Blame, T.M. Scanlon proposes a new account of permissibility, and argues, against the doctrine of double effect (DDE), that intentions do not matter for permissibility. I argue that Scanlon's account of permissibility as based on what the agent should have known at the time of action does not sufficiently take into account Scanlon's own emphasis on permissibility as a question for the deliberating agent. A proper account of permissibility, based on the agent's actual beliefs, will allow us to revise the principle Scanlon proposes for regulating the use of violence in war, and to show that, while the DDE as such might be invalid, its focus on intentions does point toward an important element which Scanlon's proposal lacks, viz. the requirement that the agent believes that her actions will have certain consequences and can be justified for that reason.
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Fujimura, Daijiro. "THE OLD DU PONT COMPANY'S ACCOUNTING SYSTEM LASTING A HUNDRED YEARS: AN OVERLOOKED ACCOUNTING SYSTEM." Accounting Historians Journal 39, no. 1 (June 1, 2012): 53–88. http://dx.doi.org/10.2308/0148-4184.39.1.53.
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ABSTRACT Accounting historians have not yet realized that there existed another complete accounting system before the formation of the modern accounting system of today which Johnson and Kaplan's Relevance Lost characterizes by the “integration” of cost and financial accounts supported by “inventory costing.” In that earlier accounting system, cost and profit calculations were made in a past particular ledger account or accounts, namely trading account(s), where accounting practices opposed to “inventory costing” and “integration” were used. The historical existence of that accounting system is overlooked by accounting historians. The example of the old Du Pont Company (DPC) this paper presents will bring it to light. Cost and profit calculation were made in four trading accounts in the double-entry ledger at the old DPC as it was purchased by the new DPC in 1902. One of its trading accounts dated back to 1804 when the old DPC started production of gunpowder. Early cost and profit calculations in that trading account were examined by the new DPC's staff in the early 1940s. They prepared schedules showing the cost data, sales revenues, and profit measurement recorded in the early trading account. These schedules give evidence that the old DPC recorded the costs incurred and used the cost data to compute profit for financial accounting purposes, but in different ways from today's “inventory costing” and “integration.” This old DPC's accounting system resulted from the application of the double-entry system to industrial accounting and was in use throughout the nineteenth century. By revealing the historical existence of that overlooked accounting system, this paper will show that accounting history may be described as evolution of the traditional accounting system made through double-entry bookkeeping in which the trading account was of vital importance and the transition from that traditional accounting system to the modern integrated accounting system supported by inventory costing.
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Mou, Bo. "A Double-Reference Account: Gongsun Long’s “White-Horse-Not-Horse” Thesis." Journal of Chinese Philosophy 34, no. 4 (February 19, 2007): 493–513. http://dx.doi.org/10.1163/15406253-03404004.
Full textDissertations / Theses on the topic "Double account"
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Voglewede, Matthew. "Toward a Perceptual-Cognitive Account of Double-Time Feel in Jazz." Thesis, University of Oregon, 2013. http://hdl.handle.net/1794/13332.
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The New Grove Dictionary of Jazz defines “double time” as “the apparent doubling of the tempo […] achieved by halving the prevailing note value.” A more precise term for this concept is “double-time feel.” The question of how a musical performance creates double-time feel has received little scholarly attention. Grove’s explanation is incomplete because “halving the prevailing note value” is sometimes perceived by listeners as diminution within an unchanged tempo. My hypothesis is that swing rhythm, pervasive in many styles of jazz, not only facilitates the use of double-time feel but allows for subtle gradations in its use. I offer a model that classifies rhythms according to how strongly they support (or undermine) a double-time feel in a swing rhythm context, and I apply the model to performances by Louis Armstrong and Lee Morgan. My analysis demonstrates these artists’ fine-grained control over double-time feel and suggests directions for future research.
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Voglewede, Matthew J. "Toward a perceptual-cognitive account of double-time feel in jazz." Thesis, University of Oregon, 2013. http://pqdtopen.proquest.com/#viewpdf?dispub=1542974.
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The New Grove Dictionary of Jazz defines "double time" as "the apparent doubling of the tempo […] achieved by halving the prevailing note value." A more precise term for this concept is "double-time feel." The question of how a musical performance creates double-time feel has received little scholarly attention. Grove's explanation is incomplete because "halving the prevailing note value" is sometimes perceived by listeners as diminution within an unchanged tempo. My hypothesis is that swing rhythm, pervasive in many styles of jazz, not only facilitates the use of double-time feel but allows for subtle gradations in its use. I offer a model that classifies rhythms according to how strongly they support (or undermine) a double-time feel in a swing rhythm context, and I apply the model to performances by Louis Armstrong and Lee Morgan. My analysis demonstrates these artists' fine-grained control over double-time feel and suggests directions for future research.
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Bloom, Martin Harlod. "Double Accounting for Goodwill- A Problem Redefined." Thesis, The University of Sydney, 2005. http://hdl.handle.net/2123/705.
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The function of accounting is to provide users with useful information in making economic decisions. Information regarding goodwill, a major constituent of the value of many listed companies, is likely to be useful in making decisions relating to those companies. A historical review of accounting literature, including professional standards, relating to methods of accounting for purchased goodwill showed that none of them has stood the test of time. The current trend towards an impairment paradigm will not resolve the issue satisfactorily because it produces, at best, a partial solution. The difficulty in accounting meaningfully for goodwill is compounded because, given its foundation in historical cost principles, accounting has been unable to present any information at all with regard to internally generated goodwill within the confines of the traditional Balance Sheet. This, in turn, has led to the evasion of the reality that the two forms of goodwill are inextricably merged. Trying to account satisfactorily for goodwill has been a prime example of R.R. Sterling's 'issues conceived in a way that they are in principle unresolvable'. The problem was accordingly redefined as being to find a method by which the current level of information relating to goodwill in the financial statements contained in a company's Annual Report could be improved. This thesis seeks to identify a logically defensible method of accounting for goodwill which addresses the redefined problem. It builds upon the historical research undertaken, combined with a priori reasoning, to propose an additional financial statement which is a modification of nineteenth century 'double accounting' in a modern context. This statement, which goes far to solve the redefined problem, also furnishes information regarding the company's market capitalization at balance date and is termed the Market Capitalization Statement ("MCS"). While the idea of furnishing market capitalization data to readers of the Annual Report is not new, it is believed that this is the first time such data has been systematically linked with the Balance Sheet to provide an objective, integrated and meaningful view of goodwill in the financial statements. The practical application and simplicity of the MCS are illustrated by a range of examples drawn from Australian 'dot-com' companies over a period of time which saw considerable fluctuation in both goodwill and market capitalization, supplemented by examining data relating to some of Australia's largest listed companies over the same period. These examples demonstrate that the MCS has the potential to provide significant information not available in conventional financial statements, while freeing the traditional Balance Sheet and Profit and Loss Account to present information in a more meaningful and less distorted way. Finally, the MCS is noted as still being subject to certain problems and distortions in the context of the historical cost basis of the remaining financial statements. It is shown that, if used in the context of an exit price based system, Chambers' CoCoA, many of these distortions are removed. The MCS also complements the information provided by CoCoA as originally formulated.
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Bloom, Martin Harlod. "Double Accounting for Goodwill- A Problem Redefined." University of Sydney. Business and Economics, 2005. http://hdl.handle.net/2123/705.
Full textAbstract:
The function of accounting is to provide users with useful information in making economic decisions. Information regarding goodwill, a major constituent of the value of many listed companies, is likely to be useful in making decisions relating to those companies. A historical review of accounting literature, including professional standards, relating to methods of accounting for purchased goodwill showed that none of them has stood the test of time. The current trend towards an impairment paradigm will not resolve the issue satisfactorily because it produces, at best, a partial solution. The difficulty in accounting meaningfully for goodwill is compounded because, given its foundation in historical cost principles, accounting has been unable to present any information at all with regard to internally generated goodwill within the confines of the traditional Balance Sheet. This, in turn, has led to the evasion of the reality that the two forms of goodwill are inextricably merged. Trying to account satisfactorily for goodwill has been a prime example of R.R. Sterling�s �issues conceived in a way that they are in principle unresolvable�. The problem was accordingly redefined as being to find a method by which the current level of information relating to goodwill in the financial statements contained in a company�s Annual Report could be improved. This thesis seeks to identify a logically defensible method of accounting for goodwill which addresses the redefined problem. It builds upon the historical research undertaken, combined with a priori reasoning, to propose an additional financial statement which is a modification of nineteenth century �double accounting� in a modern context. This statement, which goes far to solve the redefined problem, also furnishes information regarding the company�s market capitalization at balance date and is termed the Market Capitalization Statement (�MCS�). While the idea of furnishing market capitalization data to readers of the Annual Report is not new, it is believed that this is the first time such data has been systematically linked with the Balance Sheet to provide an objective, integrated and meaningful view of goodwill in the financial statements. The practical application and simplicity of the MCS are illustrated by a range of examples drawn from Australian �dot-com� companies over a period of time which saw considerable fluctuation in both goodwill and market capitalization, supplemented by examining data relating to some of Australia�s largest listed companies over the same period. These examples demonstrate that the MCS has the potential to provide significant information not available in conventional financial statements, while freeing the traditional Balance Sheet and Profit and Loss Account to present information in a more meaningful and less distorted way. Finally, the MCS is noted as still being subject to certain problems and distortions in the context of the historical cost basis of the remaining financial statements. It is shown that, if used in the context of an exit price based system, Chambers� CoCoA, many of these distortions are removed. The MCS also complements the information provided by CoCoA as originally formulated.
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Carl, Erica Seraphima. "On creation, twice the double creation account in the first 19 paragraphs of Athanasius of Alexandria's De incarnatione /." Theological Research Exchange Network (TREN), 2008. http://www.tren.com/search.cfm?p015-0476.
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Formichelli, Michael Angelo. ""Aristotle's Theory of Prohairesis and Its Significance for Accounts of Human Action and Practical Reasoning":." Thesis, Boston College, 2009. http://hdl.handle.net/2345/729.
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Thesis advisor: Arthur MadiganThesis advisor: Jorge L. Garcia
The relationship between intention, intentional action, and moral assessment is of fundamental importance to ethical theory. In large part, moral responsibility is based on an assessment of agent responsibility, which in turn is based on the connection between an agent's intentions and the actions which they cause. In the last twenty-five years, there has been a debate in contemporary action theory about the relationship between intentions and intentional action. Objecting to what he calls the "Simple View," which he characterizes as the view that all intentional actions are intended under some description, Michael Bratman, among others, argues that not all intentional actions are intended. In this dissertation, we will defend the Simple View by appealing to Aristotle's theory of action as developed in his psychological and ethical works. In the first part of the dissertation, we argue that all intentional actions are intended under some description; however, we argue that distinctions between different types of intention are essential: specifically, the distinction between deliberate and non-deliberate intentions and the distinction between the intention of the end and the intention of the means. Our account centers on Aristotle's concept of prohairesis, which he identifies as the distinctly human principle of action. The term prohairesis in Aristotle's works seems to have at least three senses: 1) primarily, the deliberate intention with which a person acts, an `occurent' choice; 2) the habitual or `dispositional' choice or resolve of `decent' people; and 3) general purposes that men have which may encompass voluntary action as a whole. The first sense of the term is the primary one that properly signifies the concept. Prohairesis fits within the general framework of animal motion which Aristotle sets out in the De Anima and De Motu Animalium. For Aristotle, orexis or desire is the cause of all animal motion, including human motion. Prohairesis is a deliberate desire for the means to an end. It is a principle of action peculiar to mature human beings capable of deliberating, as it is the intention which is the result of deliberation. It marks off a narrow but important stretch of intentional action. Prohairesis is set off against other types of intention, like boulesis, which is an intention of the end, and epithumia (bodily appetite) and thumos (anger), which are non-deliberate intentions relating to non-rational appetites like lust and anger. Aristotle, in contrast to contemporary accounts of intentional action, is unusually specific in his designation of the different kinds of intention. Different orexeis differ not only with regard to specific objects but also with regard to time, planning, and detail. Aristotle traces both the causal and moral responsibility agents have for their actions to the action of these internal principles of desire. Moral assessment is linked to the operative internal principle of an act. This allows for an action to be voluntary and intentional, even if the agent does not fully understand or plan for the consequences of an action. Intention, for Aristotle, if we correctly understand it as orexis and what results from orexis, is not reducible to one mode but is irreducibly plural. Furthermore, each person's capacity for intentional action is shaped by his character, and each character has correspondingly different kinds of intention, both with respect to the objects of intention and in their relation to action. Finally, the scope of intention is not definite, and depending on the agent, can include those things which attend to the means of which he has cognizance, for instance, harmful side-effect consequences or other costs of his action. In the second part of the dissertation, we examine at length the objections to the Simple View, lodged by Bratman, Gilbert Harman, and Joshua Knobe. We give an overview of objections by Bratman, Harman, and Knobe which center on three cases and four objections. The cases are: 1) a hypothetical video game; 2) unexpected success; and 3) unintended consequences. The objections are: 1) with respect to the hypothetical video game, the Simple View ascribes an irrational intention to a gamer playing the game; 2) When agents are doubtful of the success of an action they undertake, the Simple View requires that they intend the act the perform rather than that they merely try to perform the act, which opponents argue that this is irrational and false; 3) The Simple View entails the rejection of the distinction between intention and foresight which itself entails that agents intend all the results of their actions, even when those results are merely foreseen and not intended; 4) The Simple View does not adequately explain ordinary language usage with respect to ascriptions of intention for side-effect consequences, and therefore does not reflect basic, commonly shared notions of intentional action. The first two objections center on cases where it seems irrational for an agent to intend the act he performs. In the case of the video game, the scenario is so set up that the player wins a prize for hitting either target but knows that he cannot hit both or the game will shut down. It seems irrational for him to intend to hit both if he cannot; however, in order to maximize his chance winning, it would be rational to aim at both. In the case of unexpected success, it seems that agents do not intend acts whose chances of success they doubt because intending seems to require the positive belief that one will succeed; rather, it is argued that agents merely try but do not intend the act they perform. Against these cases and objections, we argue that agents are capable of conditional and complex intentions, such that one may conditionally intend to hit whichever target is opportune, while aiming at both. Likewise, we argue that intending to act does not require the positive belief that one will succeed; only that it is possible for one to succeed. Furthermore, the distinction between trying and intending is specious. Finally, we respond to the third and fourth objections centering on the intentionality of side-effect consequences. It is argued by Bratman et al. that the Simple View entails the rejection of the distinction between intention and foresight, and that such a rejection further entails consequentialism. Likewise it is also argued that the Simple View fails to account for ordinary language ascriptions of intentionality for side-effect consequences. We agree that the Simple View entails rejecting the distinction between intention and foresight as it is currently applied, but deny that this entails consequentialism, i.e., the view that the consequences of an action are the primary basis for moral evaluation and not the agent's intentions. Likewise, we agree that the Simple View does not model ordinary language ascriptions of intention; however, this is not necessarily a defect since such ascriptions are inconsistent and imprecise. Furthermore, we argue that the Simple View might be used to more adequately explain such usage. We center our response to these objections on the Doctrine of Double Effect. We argue that the doctrine arises from a mistaken interpretation of St. Thomas Aquinas' treatment of defensive killing. We argue that Aquinas does not hold that the death of an attacker is a foreseen but not intended side-effect, as proponents of Double Effect and opponents of the Simple View hold; rather it is intended as a means to the end of self-defense. Therefore, the two effects are not the desired end and a side-effect but rather the intended end and the intended means. Furthermore, we argue that this does not entail doing evil for the sake of good because Aquinas' Aristotelian account of action specification incorporates circumstances as essential components of intentions which give an act its moral quality. Furthermore, the necessary references to an agent's intentions show how the rejection of the application of the distinction between intention and foresight does not entail consequentialism. Finally, we tackle the underlying assumptions about intention and desire which lead to the rejection of the Simple View. Opponents of the Simple View hold that intention is not a form of desire because then it would not have an essential role in the genesis of action or in rational deliberation. We, however, argue that the major objections to the Simple View are defeasible once one understands intention as a species of desire, i.e. a deliberate desire, whose scope includes consequences beyond acts performed and goals achieved. The paradoxes at the heart of the debate hinge on the ambiguity of the English word `intention' and its usage, as well as the inherent difficulty of examining psychological concepts. `Intention' has several senses unified by the purposiveness of the mental states to which the word is referred. These senses can often, but not always, be distinguished in English usage by the degree and kind of deliberation attendant to them
Thesis (PhD) — Boston College, 2009
Submitted to: Boston College. Graduate School of Arts and Sciences
Discipline: Philosophy
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Lombaard, Michelle. "Analysing the tax agreements of the exchange of information that exists between the South African government and other government authorities around the world." Thesis, 2016. http://hdl.handle.net/10539/19415.
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A research report submitted to the Faculty of Commerce, Law and Management, University of Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (Specialising in Taxation)South Africa had entered into 97 double taxation agreements (at the time of this study in 2014) with other countries which generally contain an article which authorises the exchange of information between South Africa and the treaty partner. The 2008 global financial crisis re-emphasized the increase in tax planning structures as a result of globalisation to avoid or evade taxes and this highlighted the need for a more transparent tax information sharing platform. Since the 2008 economic crisis, one of the key themes has been the attempts to co-ordinate reform of the global financial system in the pursuit of greater international transparency. Since 2012 Treasury started entering into agreements with various other countries to enhance the transparency of taxes paid by entering into exchange of information agreements: these includes the Bilateral Tax Information Exchange Agreements (TIEA) and the Multilateral Mutual Administrative Assistance (MAA) Agreements and the agreement entered into with the United States of America known as the FATCA (Foreign Account Tax Compliance Act) agreement, signed 9 June 2014. This will support the Double Tax Agreement already in place to enhance the information sharing regime. Government Notices 508 and 509, Gazette number 37778, were published on 27 June 2014 in order to facilitate FATCA compliance in terms of the Tax Administration Act 28 of 2011 (TAA) sections 26, 29 and 30. As FATCA is a new agreement, there is a limited overview of the impact of this exchange of information agreement. This report is to gain insight into the reasons for implementing these agreements, an overview of these agreements and the implications of these agreements, with a specific focus on the newest agreement, FATCA.
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Augusto, William Julião de Jesus Azulay Bragança. "A tributação empresarial individual em Angola?: IRT e o IVA." Master's thesis, 2020. http://hdl.handle.net/10071/22206.
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Com a crise petrolífera Angola começou a sentir as repercussões na economia e teve de adotar um plano de diversificação de economia que continha um conjunto diversificado de metas: diminuir a dependência económica e financeira do petróleo, aumentar e diversificar as exportações, diminuir as importações, aumentar a produção para um mercado doméstico em crescimento e reforma no sistema fiscal.
Os rendimentos de trabalho são tributados em sede do Imposto sobre o Rendimento de Trabalho (IRT), os rendimentos do capital são tributados em sede de Imposto sobre Aplicação de Capitais e do Imposto Predial Urbano. O lucro das atividades industriais e empresariais é aplicável o Imposto Industrial.
Numa primeira fase de tributação de consumo foi implementado o Regulamento do Imposto de Consumo, mas este imposto teve pouca duração pois não se adequou à estrutura socioeconómica angolana. O IVA entra em vigor no dia 1 de outubro e veio suprir as lacunas que o Imposto de Consumo trazia. As regras do CIVA aplicam-se com caráter obrigatório desde 1 de outubro de 2019 aos sujeitos passivos cadastrados na Repartição Fiscal dos Grandes Contribuintes. Para os sujeitos passivos cadastrados nas outras Repartições Fiscais prevê-se um regime transitório, que estão sujeitos a uma tributação simplificada.
Por fim temos como figura marcante do sistema tributário de Angola as Linhas Gerais do Executivo para a Reforma Tributária, aprovadas pelo Decreto Presidencial n.º 50/11, de 15 de março, a celebração de Convenções de Dupla Tributação constituiu um dos objetivos da mais recente Reforma Tributária angolana.With the oil crisis Angola began to feel the repercussions on the economy and Angola had to adopt an economic diversification plan that contained a diversified set of goals: reduce economic and financial dependence on oil, increase and diversify exports, decrease imports, increase production for a growing domestic market and reform the tax system. Income from employment is taxed under the Labour Income Tax (IRT), income from capital is taxed under the Capital Investment Tax and the Urban Property Tax. Profit from industrial and business activities are subject to Industrial Tax. In a first phase, the Consumer Tax Regulation was implemented, but this tax was short-lived because it did not adapt to the Angolan socio-economic structure. VAT was implemented in Angola on October 1st, 2019. The VAT came to fill the gaps that the IC had. The CIVA rules are mandatory since October 1st, 2019 for taxpayers registered with the Tax Office of Large Taxpayers and for imports of goods. For taxpayers registered with the other Tax Offices, a transitional regime is provided for, which are subject to simplified taxation. Finally, we have as a striking figure in Angola's tax system the Executive's General Guidelines for Tax Reform, approved by Presidential Decree no. 50/11 of 15 March, the celebration of Double Taxation Conventions was one of the objectives of the most recent Angolan Tax Reform.
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Viedge, Nikolai. "Aiming at rationality : an alternative account of the truth-belief relationship." Thesis, 2014.
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One of the hot topics in doxastic epistemology at the moment is how to characterise the
relationship between beliefs and truth. The extant literature is dominated by two views; a
teleological understanding of the relationship – championed by people such as Asbjørn
Steglich-Petersen – and a normative understanding of the relationship – championed by among
others Nishi Shah. I argue that neither view does an adequate job of capturing the relationship
between beliefs and truth. I argue that these two views should be abandoned in favour of a third
model that sees beliefs as part of a doxastic system that aims at rationality.
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Hanušková, Karolína. "Analýza potenciálního dopadu deregulace účetnictví v EU na administrativní náklady mikropodniků v ČR." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-312539.
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The thesis deals with the Proposal of a Directive of the European Parliament amending Council Directive 78/660/EEC on the annual accounts of certain types of companies (the Fourth Directive), as regards micro-entities, which proposes to exempt micro-entities on a voluntary basis from the scope of the Fourth Directive and thus to relieve them of the obligation to draw up annual accounts. The aim of the proposal is to reduce the administrative burden of European micro-entities. The proposal is examined in particular in terms of its potential impact on administrative costs of micro-entities in the Czech Republic, taking into account a specific implementation into the Czech legislation that would offer to the micro-entities the possibility to voluntarily choose among double entry bookkeeping and two alternatives: keeping tax records and keeping records of revenues with lump expenditures. The thesis then first examines the reasons for the creation of the proposal in the EU and on their basis finds its creation well-founded. Subsequently it analyzes whether the general reasons for the creation of the proposal in the EU can be applied to the specific case of the Czech Republic and also identifies several specific reasons for or against the adoption of considered legislative changes. The greatest emphasis...
Books on the topic "Double account"
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The double helix: A personal account of the discovery of the structure of DNA. London: Weidenfeld & Nicolson, 1997.
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Sylvia, Nasar, ed. The double helix: A personal account of the discovery of the structure of DNA. New York: a Touchstone book, published by Simon & Schuster, 2001.
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D, Watson James. The double helix: A personal account of the discovery of the structure of DNA. New York: Scribner, 1998.
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Kinabalu guerrillas: An account of the double tenth rising against the Japanese invaders in North Borneo. Kota Kinabalu: Opus Publications, 2009.
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Hodgdon, David. The double escape: Being an account by an unknown author of the schooner Fox during the War of 1812. Albany, New York: Laureate Press, 2005.
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Broinoswki, Alison. Double Vision - Asian Accounts of Australia. Canberra: ANU Press, 2011.
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Yi, Hyo. Saŏppyŏl yesan kwa poksik pugi chedo toip e ttarŭn chibang chach'i tanch'e ŭi kyŏlsan chedo yŏn'gu: A Study on the settlement of account system by introduction of program budgeting and double-entry accounting in local government. Sŏul T'ŭkpyŏlsi: Han'guk Chibang Haengjŏng Yŏn'guwŏn, 2007.
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Rockafield, H. A. The Manheim tragedy: A complete history of the double murder of Mrs. Garber & Mrs. Ream, with the only authentic life and confession of Alexander Anderson. Together with a correct account of the arrest, trial ... and execution of Anderson and Henry Richards, his accomplice ... Lancaster, Pa: H.A. Rockafield, 1986.
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Carrier, Leonard S. The essential tie between knowing and believing: A causal account of knowledge and epistemic reasons. Lewiston, N.Y: Edwin Mellen Press, 2011.
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Woman as Leader: Double Jeopardy on Account of Sex. Red Letter Pr, 2003.
Find full textBook chapters on the topic "Double account"
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Birmingham, Peg. "Hannah Arendt’s double account of evil." In The Routledge Handbook of the Philosophy of Evil, 148–62. 1 [edition]. | New York : Routledge, 2019. | Series: Routledge handbooks in philosophy: Routledge, 2019. http://dx.doi.org/10.4324/9781315679518-12.
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Almassi, Ben. "Androgyny and the End of Manhood." In Nontoxic: Masculinity, Allyship, and Feminist Philosophy, 31–42. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-13071-7_3.
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AbstractThis chapter considers the appeal and limitations of feminist androgyny and rejections of masculinity as viable alternatives to traditional patriarchal masculinity in the late twentieth century. We explore multiple conceptions of androgyny as more and less compatible with feminist values, revisit John Stoltenberg’s repudiation of manhood and masculinity on feminist grounds, and trace how feminist androgyny and refusals of masculinity recur throughout many scholarly and popular accounts of men and manhood. We conclude by considering some notable challenges attendant to Stoltenberg’s advice for men of conscience and his account of double vision.
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Le, Minh Tu, Quang-Huy Nguyen, and Mai Lan Nguyen. "Numerical analysis of double-layered asphalt pavement behaviour taking into account interface bonding conditions." In Lecture Notes in Civil Engineering, 155–60. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-15-0802-8_21.
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Magri, Giorgio. "An Account for the Homogeneity Effect Triggered by Plural Definites and Conjunction Based on Double Strengthening." In Pragmatics, Semantics and the Case of Scalar Implicatures, 99–145. London: Palgrave Macmillan UK, 2014. http://dx.doi.org/10.1057/9781137333285_5.
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Kuter, Mikhail, Marina Gurskaya, and Dmitry Aleinikov. "Peculiarities of the Capital Account Formation in the Period of Reorientation of Accounting to Double-Entry Method." In Integrated Science in Digital Age 2020, 69–80. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-49264-9_7.
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Herbert, Michael. "Double entry book-keeping." In Practical Accounts 1, 43–58. London: Macmillan Education UK, 1987. http://dx.doi.org/10.1007/978-1-349-10549-6_4.
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Stevens, P. "Principles of Double-entry Book-keeping." In Work Out Principles of Accounts for First Examinations, 2–10. London: Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18141-4_2.
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Nicholson, Margaret. "Opening the Double Entry Accounts in the Ledger." In Accounting Skills, 7–14. London: Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10853-4_2.
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Domínguez-Amorós, Màrius, Leticia Muñiz, and Gabriela Rubilar. "Social Times, Reproduction and Social Inequality at Work: Contrasts and Comparative Perspectives Between Countries." In Towards a Comparative Analysis of Social Inequalities between Europe and Latin America, 331–59. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-48442-2_11.
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AbstractIf the focus is placed specifically on the problem of work and family, the daily life of people and their use of time are a main problem. This time is expressed in both freely available time, which is related to activities, and time of the productive and reproductive sphere. This chapter considers work in a broad sense and takes into account the sexual division of labour.Specifically, this chapter will explore transformations in time use and social inequality in unpaid work. For this purpose, a comparative analysis of time-use surveys will be used, analysing the time spent, and the time dedicated to household chores in Chile, Argentina, Uruguay and Spain. From an analytical viewpoint, the analysis will place social reproduction at the centre of the socio-economic system, showing that the economic crisis has affected women and men differently, and that in both Europe and Latin America the family pattern is being replaced by a dominant family model of a male provider and a double presence of women. The large-scale incorporation of women into the labour market has emphasised the role that women assume in the domestic sphere perpetuating gender segregation in employment and in domestic and care work.
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Rummel, Andreas. "Double Receptor Anchorage of Botulinum Neurotoxins Accounts for their Exquisite Neurospecificity." In Current Topics in Microbiology and Immunology, 61–90. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-662-45790-0_4.
Full textConference papers on the topic "Double account"
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Ribeiro, Bruno, William Gauvin, Benyuan Liu, and Don Towsley. "On MySpace Account Spans and Double Pareto-Like Distribution of Friends." In IEEE INFOCOM 2010 - IEEE Conference on Computer Communications Workshops. IEEE, 2010. http://dx.doi.org/10.1109/infcomw.2010.5466698.
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Khodja, Djalal Eddine, and Boukhemis Chetate. "ANN Based Double Stator Asynchronous Machine Diagnosis Taking Torque Change into Account." In 2008 International Symposium on Power Electronics, Electrical Drives, Automation and Motion (SPEEDAM). IEEE, 2008. http://dx.doi.org/10.1109/speedham.2008.4581174.
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Yuceoglu, U., O. Gu¨vendik, and V. O¨zerciyes. "Free Flexural Vibrations Response of Composite Mindlin Plates or Panels With a Centrally Bonded Symmetric Double Lap Joint (or Symmetric Double Doubler Joint)." In ASME 2005 International Mechanical Engineering Congress and Exposition. ASMEDC, 2005. http://dx.doi.org/10.1115/imece2005-79233.
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The present study is concerned with the “Free Flexural Vibrations Response of Composite Mindlin Plates or Panels with a Centrally Bonded Symmetric Double Lap Joint (or Symmetric Double Doubler Joint). The plate “adherends” and the plate “doublers” are considered as dissimilar, orthotropic “Mindlin Plates” with the transverse and the rotary moments of inertia. The relatively, very thin adhesive layers are taken into account in terms of their transverse normal and shear stresses. The mid-center of the bonded region of the joint is at the mid-center of the entire system. In order to facilitate the present solution technique, the dynamic equations of the plate “adherends” and the plate “doublers” with those of the adhesive layers are reduced to a set of the “Governing System of First Order ordinary Differential Equations” in terms of the “state vectors” of the problem. This reduced set establishes a “Two-Point Boundary Value Problem” which can be numerically integrated by making use of the “Modified Transfer Matrix Method (MTMM) (with Interpolation Polynomials)”. In the adhesive layers, the “hard” and the “soft” adhesive cases are accounted for. It was found that the adhesive elastic constants drastically influence the mode shapes and their natural frequencies. Also, the numerical results of some parametric studies regarding the effects of the “Position Ratio” and the “Joint Length Ratio” on the natural frequencies for various sets of support conditions are presented.
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Bryukhanova, Valentina V., and Egor R. Poskrebyshev. "Structure of lidar return from cloud layer taking into account the double scattering." In XXI International Symposium Atmospheric and Ocean Optics. Atmospheric Physics, edited by Oleg A. Romanovskii. SPIE, 2015. http://dx.doi.org/10.1117/12.2205893.
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Hu, Yong, David Talbot, and Ahmet Kahraman. "A Load Distribution Model for Double-Planet Planetary Gear Sets." In ASME 2019 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/detc2019-98512.
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Abstract In this paper, a load distribution model for a double-planet planetary gear set is developed by modifying an existing single-planet planetary gear set model [1] to account for an additional planet to planet gear mesh and their impact on phasing relationship among different sun-planet, planet-planet and planet-ring gear meshes. Similar to the single-planet planetary gear set model, the double-planet planetary gear set model accounts for effects of various component and system level variations such as supporting conditions, gear tooth modifications, manufacturing errors and kinematic configurations. The double-planet planetary gear load distribution model is derived for both rigid and flexible ring gear rim, while only parametric studies for a rigid ring gear rim is presented in this paper to demonstrate load distribution characteristics of double-planet planetary gear sets with different planet bearing stiffness and combination of various types of manufacturing errors, including pin hole position error and runout errors.
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Volkov, M. V., O. A. Kuzikov, and F. A. Starikov. "Numerical investigation of dynamic coherent beam combining in turbulent atmosphere with taking into account the double-pass delay." In 2022 International Conference Laser Optics (ICLO). IEEE, 2022. http://dx.doi.org/10.1109/iclo54117.2022.9839752.
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Kuzikov, Oleg, M. V. Volkov, and F. A. Starikov. "Numerical investigation of dynamic coherent beam combining in turbulent atmosphere with taking into account the double-pass delay." In 28th International Symposium on Atmospheric and Ocean Optics: Atmospheric Physics, edited by Oleg A. Romanovskii and Gennadii G. Matvienko. SPIE, 2022. http://dx.doi.org/10.1117/12.2644968.
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Erickson, Marjorie, and Mark Kirk. "Methods to Appropriately Account for Uncertainties in Structural Integrity Assessment Models." In ASME 2020 Pressure Vessels & Piping Conference. American Society of Mechanical Engineers, 2020. http://dx.doi.org/10.1115/pvp2020-21187.
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Abstract To ensure an appropriate and/or conservative assessment of structural integrity it is essential to account for the uncertainties inherent to the various inputs and models that, collectively, contribute to a structural integrity assessment. While the methods used to account for uncertainties will differ, this applies equally to assessments performed using either deterministic or probabilistic approaches. Oftentimes the overall model used for a structural integrity assessment is itself comprised of multiple inputs and models, which themselves may be inter-related and/or correlated. In these circumstances the quest to ensure that all uncertainties are addressed can result in the same uncertainty — or uncertainty source — being accounted for multiple times. Such “double-counting” of uncertainties introduces un-needed conservatism to the assessment and should be avoided. In this paper we use the linked fracture toughness models contained in the recently proposed Revision 1 to ASME Section XI Code Case N-830 to provide examples of uncertainty treatment in analyses using multiple models. Identification of sources of uncertainty in each model used in a multi-model analysis can help to ensure that each source is accounted for appropriately and not multiple times. The CC N-830-1 models are used to demonstrate the effects of various uncertainty treatment strategies and the pitfalls that arise from treating sources of uncertainty twice.
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Bertolino, Antonio Carlo, Stefano Mauro, Giovanni Jacazio, and Massimo Sorli. "Multibody Dynamic Model of a Double Nut Preloaded Ball Screw Mechanism With Lubrication." In ASME 2020 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2020. http://dx.doi.org/10.1115/imece2020-23619.
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Abstract Ball screws have been investigated by several researchers from a theoretical point of view because the intrinsic complexity of experimental investigation of these mechanisms. Most of the models developed so far have been developed in quasi-static conditions ignoring inertia terms and time variability of operating conditions. A detailed multibody dynamic model of a double nut preloaded ball screw is presented in this paper, taking into account the full dynamic of each subcomponent as well as the mutual interactions. A 3D contact model is introduced, considering Hertzian normal contact and a simplified friction model based on grease lubrication. This model takes into account the time variability of the operating conditions and it is suitable to be used for prognostic and model-based design approaches. The results of dynamic simulations in presence of backlash are presented to highlight the model’s capabilities.
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Lin, Jenn-An, and Haw Jang. "Optical testing with an incoherent double-grating interferometer." In OSA Annual Meeting. Washington, D.C.: Optica Publishing Group, 1990. http://dx.doi.org/10.1364/oam.1990.mww4.
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Theory and experiments on the use of an incoherent double-grating interferometer for optical testing is described. In our theory, the cross-spectral-density function and Fresnel diffraction are used to either explain or derive the intensity distribution of the interferogram for a lens under test. When only zeroth- and first-order diffracted beams are taken into account, the intensity distribution can be reduced to a simple form that is similar to the intensity distributions obtained by either a Ronchi sine-grating interferometer or a coherent double-grating interferometer. In our experiments we focus the laser beam from a 5 mW He:Ne laser on a rotating ground glass to generate spatially incoherent light that is then focused on the first Ronchi ruling. The light also propagates through the lens under test, the second Ronchi ruling, and the imaging lens. At the conjugate plane of the lens under test, all the diffracted beams interfere and are recorded. The pattern of the recorded interferogram agrees with our theoretical predictions.
Reports on the topic "Double account"
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Boustati, Alma. The Advantages and Disadvantage of Double Taxation Agreements for Developing Countries. Institute of Development Studies, September 2022. http://dx.doi.org/10.19088/k4d.2022.143.
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When a developing and a developed country sign Double Taxation Agreements (DTAs), its generally the case that the developing country is the one that forgoes some of its tax revenues (Braun & Fuentes, 2016). Nevertheless, developing countries enter these agreements on the assumption that this will have enough economic benefits to offset these losses (Neumayer, 2007). Besides alleviating the burden of double taxation, DTAs also have the added value of improving exchange of information, which helps combat tax evasion and avoidance (Barthel et al., 2009). One of the incentives for signing DTAs for developing countries is the increase in Foreign Direct Investments (FDIs) (Neumayer, 2007). The evidence from the literature on the link between signing DTAs and increasing FDIs is very mixed, with some finding a positive impact and others finding no impact (Quak & Timmis, 2018). However, the literature points to some clear factors that drive the relationship between FDIs and DTAs. There are also studies that attempt to quantify the tax revenue loss of developing countries when they enter DTAs. All the studies find substantial negative loss, although most do not account for the potential benefit of increased FDIs (ActionAid, 2016; IMF, 2014; Janský & Šedivý, 2018; McGauran, 2013; Van de Poel, 2016). There are also other reasons for why developing countries may still commit to negotiate and enter DTAs even when the benefits are not guaranteed. This includes increasing diplomatic ties with the treaty partner and the incentive of receiving foreign aid (Braun and Zagler, 2017). The other is a prisoner’s dilemma situation. The two most prevalent DTA conventions are the OECD Model and the UN Model. The UN Model tends to be more advantageous for developing countries compared to the OECD Model (Eyitayo-Oyesode, 2020). There are many issues over which the UN Committee’s expert members from developed and developing countries disagree but developed country member are better at influencing decisions. Finally, the OECD Model is updated more frequently, resulting in the UN one being comparatively out of date (Hearson, 2015; Quak & Timmis, 2018). Generally, the literature on the impact of DTAs on developing countries’ economies is extensive. This is especially the case for the impact of DTAs on FDIs as well as on tax revenue loss. However, because of the complexity of these issues, many of the empirical studies inevitably suffer from methodological issues that make conclusive claims very difficult. Notably missing from the literature is the impact of DTAs on international trade.
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Akua Anyidoho, Nana, Max Gallien, Mike Rogan, and Vanessa van den Boogaard. Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy. Institute of Development Studies, September 2022. http://dx.doi.org/10.19088/ictd.2022.012.
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The use of digital financial services, including money transfers and mobile money, have expanded widely in lower-income countries in the past decade; 47 per cent of the population of sub-Saharan Africa (548 million) had a registered mobile money account in 2020, with 29 per cent of those accounts representing active users (Andersson-Manjang and Naghavi 2021: 8). Among lower-income countries for which data is available, the average number of mobile money accounts is more than double the number of commercial bank accounts. In many lower-middle-income countries, mobile money usage is the same or more than commercial bank usage (Bazarbash et al. 2020). Alongside this growth, governments have increasingly sought to tax DFS, rooted in deeper discussions about the role that technology can play in increasing tax revenue and strengthening overall state capacity (Fan et al. 2020; Okunogbe and Santoro 2021). While capturing revenue from DFS can come from many sources, mobile money taxes in particular have often been introduced due to the untapped revenue potential and the relatively convenient and easy nature of the tax handle (Lees and Akol 2021a) – particularly in relation to, say, corporate income taxes on financial service providers. As noted above, the search for revenue is often closely linked to a desire to capture revenue from workers in the informal economy, who are often framed as tax evaders.
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Merkulova, Yuliya. Система цифровых моделей - новая технология для баланса данных. Yuliya Merkulova, April 2021. http://dx.doi.org/10.12731/er0430.26042021.
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Use of the digital technologies is new and very productive approach for balance of different data. It is very important for balance of supply and demand and for increase of competitiveness of products. Various types of digital models were developed as a result of scientific research, they found reflection in article. Digital models for the description of the list of the sequences of steps and operations of various stages and process in general allow to install system of interrelations between operations and steps and to reach necessary log-ic, increase of effectiveness of any process. Object-relational models for establishment of communications between data of various blocks of databases and functional models of the choice of strategy of data balance form analytical base for justification of the choice of the direction of transformation of data. Models of a combination of a plurality of various data of the offer of products in the form of matrixes of multi-purpose optimization have double effect, because they allow not only to develop various options of data combina-tion, taking into account opportunities of change of location of products over the markets and temporary phases, but also to estimate aggregate useful effect from products. These models together with models of comparison of various options and the choice of optimal solutions allow to generate compatible strategic and current programs of the offer of products as a plurality of the output data balanced with each other and with data of demand. It is providing the best synergetic result. The developed methodology of creation of system of the interconnected digital models for transformation of data and generation of the output data of the situational-strategic program of the offer of products is a cornerstone of formation of new digital econ-omy – of economy of balanced data.
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Zilberman, Mark. Shouldn’t Doppler 'De-boosting' be accounted for in calculations of intrinsic luminosity of Standard Candles? Intellectual Archive, September 2021. http://dx.doi.org/10.32370/iaj.2569.
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"Doppler boosting / de-boosting" is a well-known relativistic effect that alters the apparent luminosity of approaching/receding radiation sources. "Doppler boosting" alters the apparent luminosity of approaching light sources to appear brighter, while "Doppler de-boosting" alters the apparent luminosity of receding light sources to appear fainter. While "Doppler boosting / de-boosting" has been successfully accounted for and observed in relativistic jets of AGN, double white dwarfs, in search of exoplanets and stars in binary systems it was ignored in the establishment of Standard Candles for cosmological distances. A Standard Candle adjustment appears necessary for "Doppler de-boosting" for high Z, otherwise we would incorrectly assume that Standard Candles appear dimmer, not because of "Doppler de-boosting" but because of the excessive distance, which would affect the entire Standard Candles ladder at cosmological distances. The ratio between apparent (L) and intrinsic (Lo) luminosities as a function of redshift Z and spectral index α is given by the formula ℳ(Z) = L/Lo=(Z+1)^(α-3) and for Type Ia supernova as ℳ(Z) = L/Lo=(Z+1)^(-2). These formulas are obtained within the framework of Special Relativity and may require adjustments within the General Relativity framework.
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Agarwal, Smisha, Madhu Jalan, Holly C. Wilcox, Ritu Sharma, Rachel Hill, Emily Pantalone, Johannes Thrul, Jacob C. Rainey, and Karen A. Robinson. Evaluation of Mental Health Mobile Applications. Agency for Healthcare Research and Quality (AHRQ), May 2022. http://dx.doi.org/10.23970/ahrqepctb41.
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Background. Mental health mobile applications (apps) have the potential to expand the provision of mental health and wellness services to traditionally underserved populations. There is a lack of guidance on how to choose wisely from the thousands of mental health apps without clear evidence of safety, efficacy, and consumer protections. Purpose. This Technical Brief proposes a framework to assess mental health mobile applications with the aim to facilitate selection of apps. The results of applying the framework will yield summary statements on the strengths and limitations of the apps and are intended for use by providers and patients/caregivers. Methods. We reviewed systematic reviews of mental health apps and reviewed published and gray literature on mental health app frameworks, and we conducted four Key Informant group discussions to identify gaps in existing mental health frameworks and key framework criteria. These reviews and discussions informed the development of a draft framework to assess mental health apps. Iterative testing and refinement of the framework was done in seven successive rounds through double application of the framework to a total of 45 apps. Items in the framework with an interrater reliability under 90 percent were discussed among the evaluation team for revisions of the framework or guidance. Findings. Our review of the existing frameworks identified gaps in the assessment of risks that users may face from apps, such as privacy and security disclosures and regulatory safeguards to protect the users. Key Informant discussions identified priority criteria to include in the framework, including safety and efficacy of mental health apps. We developed the Framework to Assist Stakeholders in Technology Evaluation for Recovery (FASTER) to Mental Health and Wellness and it comprises three sections: Section 1. Risks and Mitigation Strategies, assesses the integrity and risk profile of the app; Section 2. Function, focuses on descriptive aspects related to accessibility, costs, organizational credibility, evidence and clinical foundation, privacy/security, usability, functions for remote monitoring of the user, access to crisis services, and artificial intelligence (AI); and Section 3. Mental Health App Features, focuses on specific mental health app features, such as journaling and mood tracking. Conclusion. FASTER may be used to help appraise and select mental health mobile apps. Future application, testing, and refinements may be required to determine the framework’s suitability and reliability across multiple mental health conditions, as well as to account for the rapidly expanding applications of AI, gamification, and other new technology approaches.
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De la Veha Shiota González, Vania. Working Paper PUEAA No. 10. Japanese Investment in Mexico: Challenges for the 2020 Decade. Universidad Nacional Autónoma de México, Programa Universitario de Estudios sobre Asia y África, 2022. http://dx.doi.org/10.22201/pueaa.008r.2022.
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Japanese investment is essential for Mexico not just because it has represented a viable economic diversification option, but the investments have been made in one of the most significant Gross Domestic Product (GDP) contributing industries. Moreover, it is very prestigious, and it has managed to attach itself to local and global companies which, especially in the Bajío region, consolidate local and regional production networks. One of the features that contribute to the good prestige of Japanese investment is, without a doubt, its capacity to plan for the short, medium and long-term. That means challenges such as government and technological changes are factors that both Japanese firms and different government levels take into consideration to make decisions. In this context, this article aims to reflect on the course of Japanese investment in Mexico for the 2020 years, taking into account its historical background, its current state and the international context.
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Lytvynova, Svitlana H. Хмаро орієнтоване навчальне середовище загальноосвітнього навчального закладу. [б. в.], August 2018. http://dx.doi.org/10.31812/0564/2451.
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Research goals: to outline the state of secondary education to implement a cloud-oriented learning environment (COLE), establishing research objectives: to determine the readiness of students to the introduction of COLE, to develop a conceptual framework of cooperation in COLE at the level of the institution, identify the actors interact COLE. The object of research supports the learning environment secondary schools; subject – a cloud-oriented learning environment of secondary schools. Research methods used: analysis of statistics and publications. Experimental research and conducted in secondary schools Obolon district of Kyiv. Intermediate results: the architecture of COLE 44 secondary schools of the district, introduced more than 10 thousand accounts established electronic interaction between teachers and students by e-mail Outlook. Currently under development cloud storage (SkyDrive) training materials teachers practiced the skills of teamwork and planning tools calendars. The main conclusions and recommendations. Implementation of COLE at secondary schools provides endless opportunities both teacher and student, in fact created conditions for innovation and learning. Without a doubt we can say that for the future of Honshu, for full use must have a quality Internet, motivated teachers. For subjects of the educational process, the conditions of access to learning materials anywhere, anytime, and it activates the cognitive and creative activity of students that will improve key indicators of learning.
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Sanginés, Jorge Carreto, Margherita Russo, and Annamaria Simonazzi. Mexico’s Automotive Industry: A Success Story? Institute for New Economic Thinking Working Paper Series, October 2021. http://dx.doi.org/10.36687/inetwp166.
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largest world producer of automotive vehicles. The Mexican experience is part of the more general case of the “integrated peripheries.” The development of these cannot be accounted for separately from the developments occurring in its core country. Unlike the core-periphery literature, however, our analysis emphasizes that the various clusters of cores and integrated peripheries are not alike. In the case under study, the core has been systematically lagging behind the main transformations pioneered by its competitors. The paper traces the evolution of the Mexican automotive industry, emphasizing the difficulties faced by a late-comer country in developing an independent industry, and the importance of policy choices as well as the macroeconomic context in affecting its development. NAFTA represents the culmination of an integration process that has profoundly transformed the structure of the Mexican automotive industry, deepening its dependence on the US market. While there is no doubt that it has contributed to the spectacular growth of the Mexican auto industry, whether it also increased its resilience or, rather, its dependence is still an open question. This issue is particularly relevant in view of the transformations that are taking place in the automotive sector and in the geopolitical scenario. These include the end of NAFTA and the advent of USMCA, the entry of powerful competitors into the global market, and the transition to electric and autonomous vehicles, which all entail risks and opportunities. The lens of the centre-periphery relationship can help to understand the present integration of North America and its future direction.
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Saville, Alan, and Caroline Wickham-Jones, eds. Palaeolithic and Mesolithic Scotland : Scottish Archaeological Research Framework Panel Report. Society for Antiquaries of Scotland, June 2012. http://dx.doi.org/10.9750/scarf.06.2012.163.
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Why research Palaeolithic and Mesolithic Scotland? Palaeolithic and Mesolithic archaeology sheds light on the first colonisation and subsequent early inhabitation of Scotland. It is a growing and exciting field where increasing Scottish evidence has been given wider significance in the context of European prehistory. It extends over a long period, which saw great changes, including substantial environmental transformations, and the impact of, and societal response to, climate change. The period as a whole provides the foundation for the human occupation of Scotland and is crucial for understanding prehistoric society, both for Scotland and across North-West Europe. Within the Palaeolithic and Mesolithic periods there are considerable opportunities for pioneering research. Individual projects can still have a substantial impact and there remain opportunities for pioneering discoveries including cemeteries, domestic and other structures, stratified sites, and for exploring the huge evidential potential of water-logged and underwater sites. Palaeolithic and Mesolithic archaeology also stimulates and draws upon exciting multi-disciplinary collaborations. Panel Task and Remit The panel remit was to review critically the current state of knowledge and consider promising areas of future research into the earliest prehistory of Scotland. This was undertaken with a view to improved understanding of all aspects of the colonization and inhabitation of the country by peoples practising a wholly hunter-fisher-gatherer way of life prior to the advent of farming. In so doing, it was recognised as particularly important that both environmental data (including vegetation, fauna, sea level, and landscape work) and cultural change during this period be evaluated. The resultant report, outlines the different areas of research in which archaeologists interested in early prehistory work, and highlights the research topics to which they aspire. The report is structured by theme: history of investigation; reconstruction of the environment; the nature of the archaeological record; methodologies for recreating the past; and finally, the lifestyles of past people – the latter representing both a statement of current knowledge and the ultimate aim for archaeologists; the goal of all the former sections. The document is reinforced by material on-line which provides further detail and resources. The Palaeolithic and Mesolithic panel report of ScARF is intended as a resource to be utilised, built upon, and kept updated, hopefully by those it has helped inspire and inform as well as those who follow in their footsteps. Future Research The main recommendations of the panel report can be summarized under four key headings: Visibility: Due to the considerable length of time over which sites were formed, and the predominant mobility of the population, early prehistoric remains are to be found right across the landscape, although they often survive as ephemeral traces and in low densities. Therefore, all archaeological work should take into account the expectation of Palaeolithic and Mesolithic ScARF Panel Report iv encountering early prehistoric remains. This applies equally to both commercial and research archaeology, and to amateur activity which often makes the initial discovery. This should not be seen as an obstacle, but as a benefit, and not finding such remains should be cause for question. There is no doubt that important evidence of these periods remains unrecognised in private, public, and commercial collections and there is a strong need for backlog evaluation, proper curation and analysis. The inadequate representation of Palaeolithic and Mesolithic information in existing national and local databases must be addressed. Collaboration: Multi-disciplinary, collaborative, and cross- sector approaches must be encouraged – site prospection, prediction, recognition, and contextualisation are key areas to this end. Reconstructing past environments and their chronological frameworks, and exploring submerged and buried landscapes offer existing examples of fruitful, cross-disciplinary work. Palaeolithic and Mesolithic archaeology has an important place within Quaternary science and the potential for deeply buried remains means that geoarchaeology should have a prominent role. Innovation: Research-led projects are currently making a substantial impact across all aspects of Palaeolithic and Mesolithic archaeology; a funding policy that acknowledges risk and promotes the innovation that these periods demand should be encouraged. The exploration of lesser known areas, work on different types of site, new approaches to artefacts, and the application of novel methodologies should all be promoted when engaging with the challenges of early prehistory. Tackling the ‘big questions’: Archaeologists should engage with the big questions of earliest prehistory in Scotland, including the colonisation of new land, how lifestyles in past societies were organized, the effects of and the responses to environmental change, and the transitions to new modes of life. This should be done through a holistic view of the available data, encompassing all the complexities of interpretation and developing competing and testable models. Scottish data can be used to address many of the currently topical research topics in archaeology, and will provide a springboard to a better understanding of early prehistoric life in Scotland and beyond.
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NUMERICAL AND THEORETICAL STUDIES ON DOUBLE STEEL PLATE COMPOSITE WALLS UNDER COMPRESSION AT LOW TEMPERATURES. The Hong Kong Institute of Steel Construction, December 2021. http://dx.doi.org/10.18057/ijasc.2021.17.4.6.
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Double steel plate composite walls (DSCWs) with several unique types of connectors have been implemented to protect offshore oil exploration platforms from concentric forces caused by ice in the Arctic region. This paper investigates the compressive perfor-mance of DSCWs with interlocked J-hooks and overlapped headed studs at low temperatures ranging from 20 ℃ to -80 ℃ with nonlinear finite element models (FEMs). The intricate geometric size of the concrete, multiple interactions of the concrete with the connectors, and material nonlinearities of the concrete have been thoroughly simulated. The reasonable consistency between the results of the monotonic tests and finite element analysis (FEA) on nine DSCWs with interlocked J-hooks and seven DSCWs with overlapped headed studs indicates that the FEMs can effectively predict the compressive performance of the DSCWs at low temper-atures. On the basis of the validated FEMs, the effects of the horizontal and vertical spacing of the connectors on the compressive performance of the DSCWs are studied. Finally, theoretical models of the load-displacement curves are developed to reveal the compressive response of DSCWs at low temperatures with different types of connectors, taking into account the restraining effect of steel plates on the inner concrete and the local buckling of steel plates. Compared with previous tests and FEA, the developed theoretical models have reasonable consistency for the load-displacement curves of DSCWs at low temperatures.