Academic literature on the topic 'Accounting of animals'
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Journal articles on the topic "Accounting of animals"
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Chistyakova, Anastasiya. "Accounting animals for breeding and fattening." Journal of economic studies 2, no. 3 (May 25, 2016): 2. http://dx.doi.org/10.12737/20469.
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Brown, J. E., A. Hosseini, and C. Seymour. "Modelling transfer to animals accounting for trans-generational factors." Radioprotection 46, no. 6 (2011): S509—S514. http://dx.doi.org/10.1051/radiopro/20116776s.
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Klychova, Guzaliya, Alsu Zakirova, Al'fiya Yusupova, and Inzilya Hayrullina. "ACCOUNTING DEVELOPMENT UNDER ORGANIC AGRICULTURE." Vestnik of Kazan State Agrarian University 14, no. 4 (April 12, 2020): 114–21. http://dx.doi.org/10.12737/2073-0462-2020-114-121.
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Organic production refers to the rapidly growing sector of world agriculture. As the number of participants in organic agriculture increases, many questions arise related to the methodology for accounting for production processes. The article discusses the principles of accounting in agricultural enterprises that are engaged in organic production in parallel with the “traditional”. If organic farming is the only production activity, all operations are accounted for using standard accounts. For enterprises combining intensive production with organic, it is proposed to open additional sub-accounts for synthetic accounts established by the Chart of Accounts for Accounting of the Financial and Economic Activities of Organizations and Agribusiness Organizations. Additional sub-accounts are recommended to be opened on accounts of materials, finished products, animals for growing and fattening, the main herd, production costs, etc. Grouping information on the above accounts allows you to get information about: the quantity and cost of materials used for organic farming; on the quantity and value of the resulting finished organic products; about the composition and number of animals used for the production of organic products. All operations on the movement (receipt, movement, expenditure) of stocks, finished products and animals are made out by primary accounting documents. To summarize the information, internal standard reports are compiled - balance-sheet statements. The article presents schemes reflecting the procedure for generating information on organic production with the indication of subaccounts of accounting, on which information from primary documents related to operations of receipt and disposal of assets produced in an organic way is accumulated.
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Blue, Gwendolyn, and Melanie Rock. "Animal Publics: Accounting for Heterogeneity in Political Life." Society & Animals 22, no. 5 (August 27, 2014): 503–19. http://dx.doi.org/10.1163/15685306-12341350.
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To what extent do non-human animals participate in that particular political configuration known as a public? While conventional wisdom about publics is predicated on a vision of political agency that privileges discursive and deliberative processes, recent scholarship situated in the material turn in the social sciences and humanities challenges the notion that publics are purely human and constituted exclusively through language. With these theorizations as a backdrop, this paper takes into consideration the multiple species that are implicated in political life and that play a role in constituting publics. Placing material definitions of publics in line with central concerns raised by human-animal studies, it is argued that animality is significant to publics in ways that have yet to be sufficiently theorized. The intent of this research is to invite further investigation of the myriad ways in which animal bodies and lives influence public formations in a manner that accounts for and also exceeds human capacity for symbolic communication.
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Prosekov, A. Yu. "Characteristics and key limitations of traditional methods for accounting hunting animals and digital technologies for solving the existing problems (review)." Agricultural Science Euro-North-East 21, no. 4 (August 22, 2020): 341–54. http://dx.doi.org/10.30766/2072-9081.2020.21.4.341-354.
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In order to solve the set of acute problems and for transition to sustainable development of hunting economy of Russia it is necessary to increase the accuracy and objectivity of data on number of hunting animals. Existing methods of accounting are based on direct recounting or analysis of certain indirect evidence of their vital activity, and are mainly developed during the Soviet period of development of hunting science, i.e. are irrelevant. In this research, a descriptive analysis of existing (traditional) methods of accounting for hunting animals (aviation, ground accounting) was carried out. The results of the study have revealed the main advantages and limitations of traditional methods. Restrictions are most often associated with both "human factor"and theoretically and methodologically outdated databases. In order to eliminate existing shortcomings, fundamental innovations in the accounting of hunting animals are necessary. In current conditions, these are primarily digital technologies. The review deals with digital modifications to the main accounting methods, including the use of GPS systems, the use of camera traps and the equipping of aircraft with cameras. The method of improving standard air accounting has become one of the most demanded digital methods of accounting for hunting animals. Thus, the expensive traditional aviation has been replaced by unmanned aerial vehicles (aircraft-type drones, quadrocopters), which have lower flight costs and lack shortcomings of standard aircraft accounting (restriction of human eye viewing, unsuitable weather conditions, biological features of animals, etc.). These new improved methods allow to study hunting grounds and obtain reliable information on the state of forest resources.
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Thomson, Ann. "Animals, Humans, Machines and Thinking Matter, 1690-1707." Early Science and Medicine 15, no. 1-2 (2010): 3–37. http://dx.doi.org/10.1163/138374210x12589831573027.
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This article looks at the debate on the soul in England at the turn of the eighteenth century and at the role played within it by the question of animal soul, which had both theological and scientific ramifications. It discusses the difficulty of accounting for animal behaviour without either adopting the animal-machine hypothesis or according animals an immaterial and hence immortal soul. While those who denied the existence of an immaterial human soul and refused any fundamental distinction between humans and other animals were accused of reducing humans to machines, this article shows that the issues were in fact more complex. The fundamental question was that of the nature of matter; the main danger for many theologians seemed to lie in the attribution of innate life and sensibility to matter, which opened the door to materialism and undermined Christian doctrine
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Kondratenkov, I. A. "Distribution of the Proportionality Coefficient of Winter Route Accounting." Povolzhskiy Journal of Ecology, no. 4 (January 13, 2021): 415–26. http://dx.doi.org/10.35885/1684-7318-2020-4-415-426.
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In previous studies it was shown that the coefficient of proportionality of the winter route count (WRC) of animals included in the formula of WRC in the form of a constant multiplier π/2, is actually a random variable – the same as the average number of intersections account route traces per unit length, and the average length of the diurnal animals. The value π/2 is the mathematical expectation value of the proportionality factor, provided that the count route equiprobably crosses the daily footprint at any place and at any angle from 0 to 2π during a winter route counting of animals. At the same time, both the nature of the distribution of the coefficient as a random variable and the values of its variance as its other statistical characteristics remained unknown. In this study, it was found that when the above-mentioned count conditions are met, the distribution of the proportionality coefficient of WRC as a random variable will be exponential or power-like. This allows calculating the values of its variance and relative statistical error in advance without collecting additional count data.
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Wolcott, M. L., J. M. Thompson, and D. Perry. "The prediction of retail beef yield from real time ultrasound measurements on live animals at three stages through growout and finishing." Australian Journal of Experimental Agriculture 41, no. 7 (2001): 1005. http://dx.doi.org/10.1071/ea00017.
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Analyses were performed to test the relationship between retail beef yield percentage (RBY) and real time ultrasound measurements taken at weaning, entry to finishing and preslaughter for animals finished under pasture and feedlot conditions to meet domestic, Korean and Japanese market specifications. The first analysis tested the power of live animal measurements (scanned P8 fat depth, scanned eye muscle area and liveweight) to predict RBY and contrasted this with a model containing these live animal measurements plus a term (HERD × KILL ) which accounted for all known classification variables. This indicated that scanned P8 fat depth, measured at slaughter, was the most useful predictor of retail beef yield, accounting for 52% of the variation in RBY for the equation containing live animal measurements alone. The power of live animal measurements to predict RBY decreased as the time between scanning and slaughter increased. Models which included HERD × KILL predicted RBY accurately (accounting for 82–86% of the variation in RBY), but live animal measurements contributed little to this result, accounting for only 8% of the variation in RBY for measurements at slaughter in the presence of the HERD × KILL term. A second analysis examined whether market category, finishing regime or breed classifications consistently influenced the relationship between the measured traits and RBY at the 3 scanning times. The magnitude of the variation between significantly different coefficients (for scanned P8 fat depth, scanned eye muscle area and liveweight) was generally small, though the results suggested that in some instances, developing separate equations for animals of different classifications would marginally improve the accuracy of RBY prediction. The final analysis investigated the improvement in RBY prediction when measurements from entry to finishing were included with those taken before slaughter. HERD × KILL was included in the model to account for all known classification variables. Measurements of both P8 fat depth and EMA from the earlier measurement time were significant predictors of RBY in the presence of the corresponding measurement at slaughter, but accounted for an increase in R 2 of only 0.0007. It was concluded that a single scan and liveweight measurement, close to slaughter, would provide the best live animal measurements for RBY prediction, and that no improvement in accuracy would be achieved by additional scans taken earlier in an animal’s life.
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Kondratenkov, Igor A. "SOME ASPECTS OF THE THEORY OF WINTER ROUTE ACCOUNTING OF HUNTING ANIMALS." Povolzhskiy Journal of Ecology 17, no. 1 (2018): 26–48. http://dx.doi.org/10.18500/1684-7318-2018-1-26-48.
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Liu, Xiaoqiang, Dawn M. Boothe, Kamoltip Thungrat, and Sherine Aly. "Mechanisms accounting for fluoroquinolone multidrug resistance Escherichia coli isolated from companion animals." Veterinary Microbiology 161, no. 1-2 (December 2012): 159–68. http://dx.doi.org/10.1016/j.vetmic.2012.07.019.
Full textDissertations / Theses on the topic "Accounting of animals"
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Ellis, Amanda R. "ACCOUNTING FOR MATCHING UNCERTAINTY IN PHOTOGRAPHIC IDENTIFICATION STUDIES OF WILD ANIMALS." UKnowledge, 2018. https://uknowledge.uky.edu/statistics_etds/31.
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I consider statistical modelling of data gathered by photographic identification in mark-recapture studies and propose a new method that incorporates the inherent uncertainty of photographic identification in the estimation of abundance, survival and recruitment. A hierarchical model is proposed which accepts scores assigned to pairs of photographs by pattern recognition algorithms as data and allows for uncertainty in matching photographs based on these scores. The new models incorporate latent capture histories that are treated as unknown random variables informed by the data, contrasting past models having the capture histories being fixed. The methods properly account for uncertainty in the matching process and avoid the need for researchers to confirm matches visually, which may be a time consuming and error prone process.
Through simulation and application to data obtained from a photographic identification study of whale sharks I show that the proposed method produces estimates that are similar to when the true matching nature of the photographic pairs is known. I then extend the method to incorporate auxiliary information to predetermine matches and non-matches between pairs of photographs in order to reduce computation time when fitting the model. Additionally, methods previously applied to record linkage problems in survey statistics are borrowed to predetermine matches and non-matches based on scores that are deemed extreme. I fit the new models in the Bayesian paradigm via Markov Chain Monte Carlo and custom code that is available by request.
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Crimes, Delyth Mary. "Accounting for the social impacts of animal disease : the case of bovine tuberculosis." Thesis, Cardiff University, 2014. http://orca.cf.ac.uk/75333/.
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Bovine Tuberculosis (bTb) continues to cause turmoil for farmers and their businesses where farmers have endured the impact of the disease for extensive periods of time such is the longevity of the problem. Connections between animal disease and its social impact on humans were recognised widely during the outbreak of foot and mouth disease (FMD) in 2001. However, despite the apparent impact of bTB on farmers and the rural community, there are few studies that seek to explore and measure these social impacts. The aim of this study is to investigate problems associated with the social impacts of bTB on farmers where levels of personal well-being and farmer’s productivity are measured to establish their quality of life and its relationship with bTB. A conceptual framework was drawn up to capture the themes rising from the literature review considered as vital in establishing the social effects of bTB. This framework was used as the basis in developing a mixed methods structure to the research. This approach combined qualitative interviews and participant observation over a longitudinal time frame of eighteen months with farmers and a quantitative postal survey of a sample of farmers across Wales. The qualitative interviews were undertaken with farmers on sixteen farms within four high risk disease areas in Wales. Its aim was to understand the meaning of well-being to farmers and to identify key factors which influence it and their quality of life. The effects of bTB testing on farmers is observed alongside establishing how farmers have managed with bTB and what coping strategies they have adopted both personally and as part of their working lives. A key aim of the quantitative methodology was to establish levels of personal well-being and productivity amongst farmers using recognised scales, to explore what significant pressures affect farmers on their farms and acquire their attitudes to bTB. In qualitative interviews, farmers identified health, happiness, having a sense of worth with respect from others, and having the freedom to farm in their own right as central components to their well-being. Negative influences on well-being were recognised as the weather, red tape and bureaucracy, financial and aspects which causes pressures relative to farm management. In qualitative interviews, farmers linked the impacts of bTB with perceived poor well-being and described various coping strategies to avoid the consequences of bTB. However, survey data found that farmers with bTB were not statistically significantly more likely to have lower well-being than farmers without bTB. Farmers’ well-being appears to be connected to their trust in the Welsh Government; farmers’ perceived ability to control bTB; and their trust in others (such as vets) to help them avoid bTB. The research therefore presents a new perspective of the extent of the social impacts arising from bTB. Where other studies have indicated a relationship between the well-being of farmers and bTB, the results in this research question the extent to which these impacts exist.
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McCulloch, Steven P. "The British animal health and welfare policy process : accounting for the interests of sentient species." Thesis, Royal Veterinary College (University of London), 2015. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.701663.
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May, Detlef. "Anwendungsfelder der Digitalisierung in der praktischen Landwirtschaft." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2016. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-211625.
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Padrón, Mariana. "Evaluation of conservation efficiency for gorgonian species at a regional scale based on an existing Marine Protected Area network and modeling scenarios accounting for hydrodynamical connectivity." Thesis, Paris 6, 2015. http://www.theses.fr/2015PA066652/document.
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La connectivité est supposée influencer fortement la dynamique et la pérennité des populations d’organismes marins. Ainsi, étudier l’évolution et le maintien des patrons de connectivité au sein des populations marines semble essentiel pour la planification spatiale, la création et la gestion des Aires Marines Protégées (AMP). Cependant, comprendre la complexité des processus régissant la connectivité entre les populations marines nécessite l’utilisation d’outils, qui associent des modèles biophysiques et des informations caractérisant les relations entre démographie et génétique, résultant des échanges larvaires entre les populations. L’objectif de cette thèse de doctorat est donc, d’évaluer les patrons de connectivité génétique au sein des populations de gorgones à une échelle régionale et d'explorer les processus induisant la connectivité observée, grâce à des simulations de modèles prenant en compte les connectivités hydrologique, démographique et génétique. Le premier chapitre présente un modèle de métapopulation spatialement explicite qui, grâce à l’utilisation de matrices de connectivité stochastique, permet d’évaluer l’effet de la démographie sur la fréquence des allèles dans une métapopulation d’espèces marines benthiques sessiles. Le modèle est alors utilisé pour déterminer l’effet des traits démographiques et de la structure de connectivité sur la diversité génétique de la métapopulation. Le deuxième chapitre présente une analyse des patrons de connectivité génétique de deux espèces communes et largement répandues de gorgones, à une échelle régionale : Paramuricea clavata en mer de Ligure et Eunicella singularis dans le Golfe du Lion. Les deux espèces présentent de forts patrons de structure génétique à l’échelle régionale, bien que leur capacité de dispersion ne semble pas limitante (>100m). Le troisième chapitre vise à tester si la dispersion larvaire seule permet d'expliquer la connectivité réalisée d’E. singularis dans le Golfe du Lion, en appliquant le modèle présenté dans le Chapitre 1, et en comparant les patrons de structure génétique modélisés, aux résultats obtenus dans le Chapitre 2, par les méthodes empiriques d’analyse de données génétiques. Les patrons de structure génétique modélisés en ne prenant en compte que la structure spatiale de dispersion sont similaires à ceux observés entre les populations d’E. singularis dans cette région, suggérant le rôle prépondérant de la connectivité hydrologique dans la distribution régionale de l'espèce, tant au niveau démographique que génétique. La capacité d’évaluer le développement des structures génétiques entre populations, sous différents scénarios démographiques et hydrologiques, avec le modèle de paysage sous-marin présenté dans le Chapitre 1 s'avère donc un outil efficace pour la planification spatiale et la pérennité des populations marineConnectivity is expected to strongly influence the dynamics and persistence of marine populations. Studying the development and maintenance of connectivity patterns among marine populations is, thus, essential for spatial planning and the proper design and management of Marine Protected Areas (MPAs). However, understanding the complex processes driving marine population connectivity requires the use of tools that integrate bio-physical models with information regarding the demographic and genetic linkages resulting from the larval exchange among populations. Therefore, the aim of this PhD dissertation is to evaluate the patterns of genetic connectivity among gorgonian populations at a regional scale, and disentangle the processes that shape the observed connectivity by using model simulations accounting for hydrological, demographic and genetic connectivity. The first chapter presents a spatially explicit metapopulation model that, using stochastic connectivity matrices, assesses the effect of demography on allele frequencies in a marine metapopulation of sessile benthic species. The model is then used to evaluate the effect of demographic traits and connectivity structure on the genetic diversity of a marine metapopulation. The second chapter examines the patterns of genetic connectivity of two common and widely distributed gorgonian species at a regional scale: Paramuricea clavata in the Ligurian Sea, and Eunicella singularis in the Gulf of Lions. Both species exhibit strong patterns of genetic structure at a regional scale, although the dispersal capacity of each species does not seem limited (>100 m). The third chapter discerns among the potential processes shaping the realized connectivity of E. singularis in the Gulf of Lions by applying the model presented in Chapter 1, and comparing the modeled patterns of genetic structure to the results obtained from empirical genetic data in Chapter 2. Modeled and empirical results show similar patterns of genetic structure among populations of E. singularis in the region. Genetic and demographic differentiation among populations is demonstrated to result from the spatial structure of dispersal alone. The ability to evaluate the expected development of genetic structure among populations under different demographic and hydrological scenarios using the seascape model presented in Chapter 1 provides a useful tool with relevance for marine spatial planning and the persistence of marine populations
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VRÁNOVÁ, Eva. "Problémové okruhy účetnictví v zemědělství, rizika zkreslování informací DP." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-54508.
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The objective of this thesis is to point out the problematic accounting areas in agriculture as well as evaluating how this area is dealt with by the observed company. Two typical areas are specified ? vegetable production and livestock production. The first part of the thesis deals with possible ways of livestock production accounting in accordance with the Czech legislation. On the other hand, the outlook of international accounting standards is also outlined, seeing the animals as a biological asset with regard to their specific qualities. The practical part defines the farming business, which provided the necessary information in the areas of animal records and accounting. The attention is paid to purchasing the animals, finding out and accounting their growth, accounting their assignment to higher build categories, their writing off and discard. Another area the thesis deals with is the issue of subsidies. The theoretical part primarily outlines how different types of subsidies are accounted from the point of view of the Czech legislation as well as the international accounting standards. As far as the practical part is concerned, the subsidies used by the company are specified along with the procedure of their accounting. Furthermore, an in-house directive elaborated by request of the accounting entity is a part of this thesis. The in-house directive defines the area of stock, which the company wants to account directly into the consumption. Therefore the applicable regulations are mentioned and the essential directive is created on the pattern of in-house directives.
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LHOTKOVÁ, Jana. "Způsoby oceňování zvířat v podmínkách současné legislativy a potřeb podniků, řešení integrovaného oceňování zvířat v rámci holdingové struktury." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-47050.
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Chang, Chia-Ling, and 張佳鈴. "The Study of Accounting Department Service Quality in Bureau of Animal and Plant Health Inspection and Quarantine of Council of Agriculture." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/43605128664016855479.
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碩士國立中興大學
國家政策與公共事務研究所
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The purpose of this study is to discover the running situation with service quality of Account Department in Bureau of Animal and Plant Health Inspection and Quarantine, Council of Agriculture, Executive Yuan (BAPHIQ). Meanwhile, through the methods of investigations and statistical analysis, the study would understand better about what the differences between expectations and the real opinions by colleagues from other departments of BAPHIQ. By this, it would provide further suggestions and references for the Account Department to improve its service quality. The study is based on the conceptions of PZB Service Quality. For gaining more efficient analysis, an effective questionnaire was designed related to SERVQUAL scale; the research of account service quality, the writer’s working experience, and the useful suggestions from the interviewed professors. The questionnaire is fully done by the colleagues of BAPHIQ, to examine the dissimilarities between expectations and real opinions in order to discover the drawbacks of service quality and select the important ways influenced service quality and the main items of service. The results Account Department of BAPHIQ discovered are followings: 1.The colleagues to Account Department in BAPHIQ with high expectation. 2.The colleagues to Account Department in BAPHIQ with positive viewpoints, but not enough satisfaction. 3.There are Service quality gap in the Account Department of BAPHIQ. 4.The elements to effect service quality mostly are the perceiving of responsiveness, communications, and rules. To sum up, the research has received the important elements of above results; responsiveness, communications, and rules. Through these elements, it might be obvious to view that changing is the merely way not only to promote but also improve service quality in Account Department.
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Rodríguez, Ramírez Carlos Ernesto. "Patterns of positive selection on the transcriptome of western Iberian Squalius fish: a new approach accounting for alternative splicing." Master's thesis, 2019. http://hdl.handle.net/10451/38293.
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Tese de mestrado, Biologia Evolutiva e do Desenvolvimento, Universidade de Lisboa, Faculdade de Ciências, 2019One of the main goals of evolutionary biology is to understand the molecular mechanisms of adaptation. Advances on next generation sequencing (NGS) have allowed to improve our knowledge on the mechanisms of adaptation, including in non-model organisms. One example is the use of RNA-seq data to test at the transcriptome level for the presence of signatures of positive selection using the ratio of non-synonymous to synonymous mutations (dN/dS ratio). However, the identification of orthologous sequences between the transcriptomes of different species is challenging because of the possibility of mixing different splicing isoforms on the ortholog alignments. Even so, by providing tens of thousands of sequences for protein coding genes, RNA-seq can be a powerful tool for understanding the time and mode of the adaptative process. In Portugal, the western Iberian freshwater cyprinids of the Squalius genus are a good system to study adaptation. The reason is that there are four species (S. carolitertii, S. pyrenaicus, S. torgalensis and S. aradensis) distributed across a north-south temperature cline, encompassing two distinct climate types – Atlantic and Mediterranean. Recent studies found evidences of adaptation to temperature in one of the southern species (S. torgalensis). In this study, we compared the transcriptomes of these four species to look for genes with signatures of positive selection, infer branches of their phylogeny with evidence for positive selection, and identify biological functions that were enriched in genes under positive selection. We also characterized the relationship between these species at the transcriptome level. Since our RNA-seq data for the different species came from different organs our study was especially vulnerable to the effect of alternative splicing. We have thus developed a new approach to deal with alternative splicing in comparative studies using transcriptomic data. Our approach was based on identifying ortholog alignments with different splicing isoforms and remove the regions on the alignments with exons that were not common between isoforms. Our results suggest that our approach manages to reduce the quantity of false positives related to alternative splicing in comparison with a more conventional approach. Regarding the phylogenetic relationship between species, we found support for the paraphyly between S. pyrenaicus and S. carolitertii, which has been also suggested by recent studies. Regarding the patterns of positive selection on these species, we found positive selection in 1.4% to 2.0% of the identified ortholog gene groups, which is comparable to what has been estimated for bony fish species in other studies. Interestingly, we found a relatively higher number of genes under positive selection on the branches of the southern species under the Mediterranean climate type than on the northern species under the Atlantic climate type. This could suggest that the southern Squalius species might be under stronger selective pressures due to the characteristics of the Mediterranean climate type, like high summer temperatures. We also found that the genes with signatures of selection were enriched on several biological functions, including blood coagulation, immunity, proteolysis, development and metabolism. Rather than having particular functions associated with specific branches of the phylogeny, most of the biological functions were generic and distributed similarly across species. This suggests that these biological functions have been consistently selected on the phylogeny. In conclusion, in this study we present a new approach to deal with alternative splicing on comparative studies using transcriptomic data, which can be useful for comparative studies on other species. We also present new transcriptomic data for two species of western Iberian Squalius – S. aradensis and the Tagus population of S. pyrenaicus. These results can be used as a resource for further studies on adaptation using the western Iberian Squalius as a model.
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NÝVLTOVÁ, Kristýna. "Účtování o hospodářských zvířatech, vazba na reálnou situaci." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-174047.
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The aim of this work was to analyse the current legislation, to compare the legislation with the needs of practice and then to propose measures that would lead to a better explanatory power and comparability of accounting firms engaged in animal husbandry. In the theoretical part, there was analysed current legislation relating to the accounting of animals in comparison with the needs of practice, there were described the differences between the Czech law, international accounting standards IAS IFRS and American standards US GAAP. In the second part, I calculated the differences arising from the valuation of animals at the acquisition by purchase and at by their own activities and the differences arising from the inclusion of the animal. This section also addressed other issues such as the obligation to classify animals into inventory, the conception of an animal, or the choice of accounting system.
Books on the topic "Accounting of animals"
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Weller, Joel Ira. Quantitative trait loci analysis in animals. Oxon, UK: CABI Pub., 2001.
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Pastoral accounting in colonial Australia: A case study of unregulated accounting. New York: Garland Pub., 1997.
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Centre for Applied Research (Gaborone, Botswana), ed. Natural resource accounting of Botswana's livestock sector. Botswana]: Dept. of Environmental Affairs, 2007.
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Ward, Rowland. Rowland Ward's records of big game. 2nd ed. San Antonio, Tex. (9601 Broadway, Suite 201, San Antonio 78217): Rowland Ward Publications, 1986.
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Ward, Rowland. Rowland Ward's records of big game. 2nd ed. San Antonio, Tex., U.S.A. (9601 Broadway, Suite 201, San Antonio 78217): Rowland Ward Publications, 1988.
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Radostovet͡s, V. K. Kalʹkuli͡at͡sii͡a sebestoimosti produkt͡sii v selʹsko-khozi͡aĭstvennykh predprii͡atii͡akh. 2nd ed. Moskva: "Finansy i statistika", 1986.
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Monheiser-List, Lorraine. Referral practice chart of accounts. Lakewood, Colo: AAHA Press, 2009.
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Gutiérrez, Andrea. Embodiment of Dharma in Animals. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198702603.003.0036.
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This chapter explores animal involvement in Hindu ritual and ideology as described in Dharmaśāstra, investigating how and why descriptions and enactments of dharma require and utilize animal bodies. In accounting for animals in Hindu ritual, one observes that animals embody dharma, both literally (materially, in ritual) and figuratively. At times, animals are an extension of one’s own physical body, as property, reasserting the permeability of “animal” and “human” in Hindu ideology. Further, humans may “become animal” during penance or in a karmic rebirth. While bodies are socially constructed and enacted, animals are also the social products of Hindu ritual and thought: for example, the cow. In exploring how humans have constructed their religious world using various animal bodies, we find that these bodies articulate dharma and create and restore religious merit for humans, indicating that animals sometimes mediate human relations with the divine.
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Publishing, Sunshine. Balloon Animals Income Tracker: Personal and Business Daily Log Book to Record Daily Income, Earning Tracking Journal, Inflow Cash Sheet, Money Management Organizer, Financial Notebook, Accounting Ledger Book, Payroll and Paycheck Recording. Independently Published, 2020.
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Keiser, Carl N., James L. L. Lichtenstein, Colin M. Wright, Gregory T. Chism, and Jonathan N. Pruitt. Personality and behavioral syndromes in insects and spiders. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198797500.003.0016.
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The field of animal behavior has experienced a surge of studies focusing on functional differences among individuals in their behavioral tendencies (‘animal personalities’) and the relationships between different axes of behavioral variation (‘behavioral syndromes’). Many important developments in this field have arisen through research using insects and other terrestrial arthropods, in part, because they present the opportunity to test hypotheses not accessible in other taxa. This chapter reviews how studies on insects and spiders have advanced the study of animal personalities by describing the mechanisms underlying the emergence of individual variation and their ecological consequences. Furthermore, studies accounting for animal personalities can expand our understanding of phenomena in insect science like metamorphosis, eusociality, and applied insect behavior. In addition, this chapter serves to highlight some of the most exciting issues at the forefront of our field and to inspire entomologists and behaviorists alike to seek the answers to these questions.
Book chapters on the topic "Accounting of animals"
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Beran, Michael J. "Accounting and Arithmetic Competence in Animals." In Encyclopedia of the Sciences of Learning, 42–45. Boston, MA: Springer US, 2012. http://dx.doi.org/10.1007/978-1-4419-1428-6_971.
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Vinnari, Eija, and Markus Vinnari. "Accounting for animal rights." In Routledge Handbook of Environmental Accounting, 388–98. Milton Park, Abingdon, Oxon; New York, NY: Routledge, 2021.: Routledge, 2021. http://dx.doi.org/10.4324/9780367152369-34.
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Bullimore, Sharon. "Accounting for the Influence of Animal Size on Biomechanical Variables." In Understanding Mammalian Locomotion, 229–49. Hoboken, NJ: John Wiley & Sons, Inc, 2016. http://dx.doi.org/10.1002/9781119113713.ch9.
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Kröber, T., M. W. Wolff, S. Lehmann, A. Zimmermann, and Udo Reichl. "Accounting for the Entire Influenza Hemagglutinin during a Flu Vaccine Production Process." In Proceedings of the 21st Annual Meeting of the European Society for Animal Cell Technology (ESACT), Dublin, Ireland, June 7-10, 2009, 685–89. Dordrecht: Springer Netherlands, 2011. http://dx.doi.org/10.1007/978-94-007-0884-6_108.
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Baddeley, Michelle. "6. Taking time." In Behavioural Economics: A Very Short Introduction, 67–81. Oxford University Press, 2017. http://dx.doi.org/10.1093/actrade/9780198754992.003.0006.
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Often our everyday decisions unfold over time and what we want today is not always consistent with what we might want tomorrow. Understanding why many people do not behave in a way that is consistent with their own long-term best interests is a key challenge for behavioural economists and policy-makers. ‘Taking time’ explains how humans (and animals) suffer from present bias: we have a disproportionate preference for smaller, immediate rewards over delayed, larger rewards—a reflection of underlying time inconsistency. It considers the intertemporal tussle between our patient and impatient selves, pre-commitment strategies, and self-control. The behavioural life cycle models of choice bracketing, framing, and mental accounting are also discussed.
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"Action Projection." In The Illusion of Conscious Will, edited by Daniel M. Wegner. The MIT Press, 2017. http://dx.doi.org/10.7551/mitpress/9780262534925.003.0006.
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This chapter considers the inclination that people have in certain circumstances to project actions they have caused onto plausible agents outside themselves. These outside agents can be imaginary, as when people attribute their actions to spirits or other entities. The focus in this chapter is the more observable case of action projection to agents who are real—individual persons, groups of people, or sometimes animals. When people impute their actions to such agents, they engage in a curious charade in which they behave on behalf of others or groups without knowing that they are actually causing what they see the agents are doing. It is important to understand how this can happen—how things people have done can escape their accounting efforts and seem to them to be authored by others outside themselves.
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Huyvaert, Kathryn P. "Wild Bird Populations in the Face of Disease." In Infectious Disease Ecology of Wild Birds, 121–44. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198746249.003.0007.
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Parasites and pathogens typically have detectable negative fitness impacts on individual avian hosts, but the role of parasites in driving population dynamics is less straightforward. Questions about whether and under what conditions parasites influence host population dynamics have been long-standing in infectious disease ecology for many years. Understanding the role of parasites in host population dynamics requires estimating statistical parameters such as infection prevalence and host abundance at population scales. Mathematical approaches such as process-based models are also often used to simulate population-level dynamics of host and parasite interactions over time. This chapter first describes tools commonly used in disease ecology to estimate these key parameters, with a focus on accounting for imperfect detection of individual animals or their disease or infection status and mark-recapture approaches. Some of the mathematical approaches, including SIR models, network approaches, and agent-based models, that are commonly used to simulate and predict the population dynamics of host–parasite interactions are presented. Through a series of case studies, the chapter finishes by considering whether and under what conditions parasites affect the overall growth of populations, whether parasites have a tendency to cause cycles or to regulate populations of wild birds, and some examples of parasite-induced local extinctions.
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Besana, Angela. "Animal Spirits or Engaging Spirits?" In Social Entrepreneurship, 1527–48. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-8182-6.ch079.
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After having discussed the contemporary importance of the not-for-profit and social economy, the chapter builds on a cluster analysis of performances and roles of grant-making foundations, who are the essential node of the cooperation and coopetitiveness, today. This chapter aims to present worldwide grant-making foundations for their performances and profiling according to the latest accounting data and mission reports, which collect results of their projects according to the classification of pure grant-making, networking, leadership, partnership and pooling. With this in mind, the chapter adopts a typical approach of cluster analysis of industrial organization. The cluster analysis emphasizes the profiling of the sample and it allows to separate groups with significant features. The main focus remains on the issues of the finance of the social economy, when the Public Welfare State is too much indebted. Complementary and substitute roles of the Private Welfare State can emerge for the support the not-for-profit economy.
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Besana, Angela. "Animal Spirits or Engaging Spirits?" In Advances in Business Strategy and Competitive Advantage, 223–50. IGI Global, 2017. http://dx.doi.org/10.4018/978-1-5225-0843-4.ch008.
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After having discussed the contemporary importance of the not-for-profit and social economy, the chapter builds on a cluster analysis of performances and roles of grant-making foundations, who are the essential node of the cooperation and coopetitiveness, today. This chapter aims to present worldwide grant-making foundations for their performances and profiling according to the latest accounting data and mission reports, which collect results of their projects according to the classification of pure grant-making, networking, leadership, partnership and pooling. With this in mind, the chapter adopts a typical approach of cluster analysis of industrial organization. The cluster analysis emphasizes the profiling of the sample and it allows to separate groups with significant features. The main focus remains on the issues of the finance of the social economy, when the Public Welfare State is too much indebted. Complementary and substitute roles of the Private Welfare State can emerge for the support the not-for-profit economy.
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Cooper, Andrew B., and Joshua J. Millspaugh. "Accounting for Variation in Resource Availability and Animal Behavior in Resource Selection Studies." In Radio Tracking and Animal Populations, 243–73. Elsevier, 2001. http://dx.doi.org/10.1016/b978-012497781-5/50010-4.
Full textConference papers on the topic "Accounting of animals"
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Al-AShwal, Aisha Ahmed, Noora Al-Naimi, Jassim Al-Khayat, Bruno Giraldes, Najat Al-Omari, Noora Al-Fardi, Caesar Sorino, and Ekhlas Abdelbari. "Distribution and Diversity of Benthic Marine Macroalgae in Islands around Qatar." In Qatar University Annual Research Forum & Exhibition. Qatar University Press, 2020. http://dx.doi.org/10.29117/quarfe.2020.0052.
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Extending into the Arabian Gulf, Qatar is surrounded by a number of islands mostly scattered by the eastern coastline. With the unique physical characteristics of the Gulf, which is a highly saline sea with high seawater temperatures, there is an urge need to investigate the macroalgae living in such harsh environment. Macroalgae plays an important role in the food web as they are primary producers and providers of food for other organisms. They also provide shelter and habitat in the marine ecosystem for herbivorous fish and other invertebrate animals. Additionally, macroalgae plays an outstanding role in reducing CO2 from the atmosphere and increasing the level of dissolved oxygen in their immediate environment. However, there are few studies on marine macroalgae in Qatar and no previous studies found related to macroalgae from the islands around Qatar. The present work contributes to the macroalgae research by providing the first survey of distribution and diversity of benthic marine macroalgae in islands around Qatar. The marine benthic green, red and brown macroalgae of intertidal and subtidal in marine zone areas around Qatar were collected during Qatar’s Islands project, which started 2018. The collected macroalgae are documented and a total of 67 species of macroalgae are recorded for all islands around Qatar, 24 Chlorophyta (Green algae), 25 Rhodophyta (Red algae) and 18 species Phaeophyta (Brown algae). The Red algae are dominant taxon in term of species richness, accounting for an average of 37% of the species at all study sites. The islands which had more species are Al-Beshaireya 58 Species, Al-Aaliya 53 Species, Sheraouh 48 Species, Janan 43 Species and Bu Felaita 37 Species. Our results show that islands located at eastern and southeastern coast of Qatar have more diversity of algae species than those located at the western and northwestern coast.
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Powell, Tracy A., Rouzbeh Amini, Alina Oltean, Vincent A. Barnett, Kevin D. Dorfman, Yoav Segal, and Victor H. Barocas. "Elasticity of the Lens Capsule as Measured by Osmotic Swelling." In ASME 2010 Summer Bioengineering Conference. American Society of Mechanical Engineers, 2010. http://dx.doi.org/10.1115/sbc2010-19487.
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Basement membranes are planar extracellular matrices ubiquitous within tissues and serve roles in the organization, support and regulation of resident cell populations. The ocular lens capsule is experimentally accessible accounting for its wide use as a model in studies of basement membrane mechanics [1–3]. Optical tracking of passive osmotic swelling, unlike previously employed methods of determining the elasticity of the lens capsule, involves minimal manipulation of the lens, which is desirable when using smaller animal models, such as the mouse.
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Jamal, Marini, Susi Evanita, and Rahmiati. "The Effect of Satisfaction on Service Quality and Promotion toward Client Loyalty of Integrated service unit - Animal Health Center (UPT- Puskeswan) and Artificial Insemination (IB) in Pariaman City." In Proceedings of the Third Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/piceeba-19.2019.55.
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Boguszewski, Daniel V., Jason T. Shearn, Christopher T. Wagner, and David L. Butler. "Effect of Anterior Translation on Anterior Knee Force in a Porcine Model." In ASME 2008 Summer Bioengineering Conference. American Society of Mechanical Engineers, 2008. http://dx.doi.org/10.1115/sbc2008-192597.
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The knee is a complex load-bearing joint that is subjected to compound loading patterns that often lead to injury. The most common traumatic injury occurs in the anterior cruciate ligament; with approximately 80,000 ACL injuries annually in the United States and 50,000 of these requiring reconstructions [1]. The role of the ACL is critical in knee joint stability. It prevents excess movement accounting for over 80% of the total restraining force for anterior tibial translation [2]. ACL reconstruction has been found to have a 10–25% failure rate [3]. These failures could be attributed to our limited understanding of the forces in the ACL during daily activities [3]. ACL measurements have been taken with invasive methods using strain gauges and other types of transducers surgically implanted within the ACL [4]. Noninvasive methods have used ultrasound and MRI to measure strains, or ground reaction forces, motion tracking systems, and biomechanical models to interpolate the in vivo forces [1,4,5]. Recently the use of robotic technology has offered the possibility of simulating in vivo motion paths to determine the force and moments in the knee [3,6,7]. This method has the ability to accurately and precisely control motions and allows for testing one specimen under different experimental conditions (e.g. ACL-intact versus ACL-deficient) [7]. It is important to use this robotics technology with an appropriate animal model taking into consideration joint size and anatomical structure to ensure the results are relevant [8]. The objectives of this study were to examine how anterior translation affected anterior knee force, to determine if right-left differences exist, and to determine if the porcine knee is ACL dependent.
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Guzas, Emily L., Stephen E. Turner, Matthew Babina, Brandon Casper, Thomas N. Fetherston, and Joseph M. Ambrico. "Validation of a Surrogate Model for Marine Mammal Lung Dynamics Under Underwater Explosive Impulse." In ASME 2019 Verification and Validation Symposium. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/vvs2019-5143.
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Abstract Primary blast injury (PBI), which relates gross blast-related trauma or traces of injury in air-filled tissues or those tissues adjacent to air-filled regions (rupture/lesions, contusions, hemorrhaging), has been documented in a number of marine mammal species after blast exposure [1, 2, 3]. However, very little is known about marine mammal susceptibility to PBI except in rare cases of opportunistic studies. As a result, traditional techniques rely on analyses using small-scale terrestrial mammals as surrogates for large-scale marine mammals. For an In-house Laboratory Independent Research (ILIR) project sponsored by the Office of Naval Research (ONR), researchers at the Naval Undersea Warfare Center, Division Newport (NUWCDIVNPT), have undertaken a broad 3-year effort to integrate computational fluid-structure interaction techniques with marine mammal anatomical structure. The intent is to numerically simulate the dynamic response of a marine mammal thoracic cavity and air-filled lungs to shock loading, to enhance understanding of marine mammal lungs to shock loading in the underwater environment. In the absence of appropriate test data from live marine mammals, a crucial part of this work involves code validation to test data for a suitable surrogate test problem. This research employs a surrogate of an air-filled spherical membrane structure subjected to shock loading as a first order approximation to understanding marine mammal lung response to underwater explosions (UNDEX). This approach incrementally improves upon the currently used one-dimensional spherical air bubble approximation to marine mammal lung response by providing an encapsulating boundary for the air. The encapsulating structure is membranous, with minimal simplified representation not accounting for marine mammal species-specific and individual animal differences in tissue composition, rib mechanics, and mechanical properties of interior lung tissue. NUWCDIVNPT partnered with the Naval Submarine Medical Research Laboratory (NSMRL) to design and execute a set of experiments to investigate the shock response of an air-filled rubber dodgeball in a shallow underwater environment. These tests took place in the 2.13 m (7-ft) diameter pressure tank at the University of Rhode Island, with test measurements including pressure data and digital image correlation (DIC) data captured with high-speed cameras in a stereo setup. The authors developed 3-dimensional computational models of the dodgeball experiments using Dynamic System Mechanics Advanced Simulation (DYSMAS), a Navy fluid-structure interaction code. DYSMAS models of a variety of different problems involving submerged pressure vessel structures responding to hydrostatic and/or UNDEX loading have been validated against test data [4]. Proper validation of fluid structure interaction simulations is quite challenging, requiring measurements in both the fluid and structure domains. This paper details the development of metrics for comparison between test measurements and simulation results, with a discussion of potential sources of uncertainty.