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1

Jones, Rowan, and Maurice Pendlebury. "THE PUBLISHED ACCOUNTS OF LOCAL AUTHORITIES, REVISITED." Financial Accountability and Management 7, no. 1 (1991): 15–33. http://dx.doi.org/10.1111/j.1468-0408.1991.tb00123.x.

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2

Learner, Sue. "The Parliament's Public Accounts Committee (PAC) report published." Nursing and Residential Care 18, no. 9 (2016): 460. http://dx.doi.org/10.12968/nrec.2016.18.9.460.

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3

Jones, Rowan, and Maurice Pendlebury. "A Theory of the Published Accounts of Local Authorities." Financial Accountability and Management 20, no. 3 (2004): 305–25. http://dx.doi.org/10.1111/j.0267-4424.2004.00386.x.

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4

Harvey, A. D. "Differing versions: official accounts and published accounts of being taken prisoner in the Great War." Critical Quarterly 60, no. 2 (2018): 127–39. http://dx.doi.org/10.1111/criq.12415.

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5

Harding, Sue-Ann Jane. "Translating eyewitness accounts." Translation and the Genealogy of Conflict 11, no. 2 (2012): 229–49. http://dx.doi.org/10.1075/jlp.11.2.04har.

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This paper uses concepts from socio-narrative theory, particularly the notions of ‘narrator’ and ‘temporary narrator’, and a revised typology of narrative to examine how eyewitness accounts of the Beslan hostage-taking were incorporated into some of the news narratives constructed in response to the event. Using online articles published in both Russian and English by three different websites, the study considers the few eyewitnesses who are selected to narrate, and ways in which each website controls the sometimes contradictory, multivalent narratives of its eyewitnesses so that they reinforce, rather than challenge or undermine, its overall narrative position. It also considers the impact of translation on these processes and concludes that in translation, the contribution of these eyewitness accounts is further diminished and even removed altogether.
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6

Alqahtani, Nasser. "The Preciseness of Nutrition Recommendation and Information Published in Twitter Accounts." Current Research in Nutrition and Food Science Journal 9, no. 1 (2021): 11–19. http://dx.doi.org/10.12944/crnfsj.9.1.02.

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False nutrition-related information poses a significant threat to public health. The increasing use of social media platforms as sources of knowledge introduces the need to investigate their preciseness. To investigate the proportion of incorrect nutrition-related online information posted in Arabic by the most followed Twitter accounts. A specific search strategy was conducted on Twitter to locate the most relevant sources of nutritional knowledge. Tweets were collected over one month and classified according to their subjects, popularity, and specialty, as well as the nationality of tweeters. Subsequently, the tweets were reviewed by a nutrition consultant and labeled as “true” or “false” based on their content. A total of 509 tweets posted by 33 different accounts were identified (38.3% of unknown specialty, 44.8% Saudi, and 24.8% with 100,000–200,000 followers). Of these, 183 tweets (36.0%) were false. Tweets published by accounts with a greater number of followers (less than 100,000) were significantly more precise than those with fewer followers (P = 0.001). Saudi and medical tweeters as well as those of unknown identities posted significantly higher proportions of correct tweets than other nationalities and nutritionist tweeters (P = 0.002 and P = 0.001, respectively). Tweets about allergy, anemia, maternal health, and diabetes were more accurate that those about orthopedics and obesity (P = 0.011). About one-third of posted tweets were incorrect and the role of dietitians was negligible. Targeted intervention programs with the aid of personal and institutional nutrition accounts are warranted on all social media platforms to protect individuals/patients.
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Hurst, Robert, Jerome Carson, Aishath Shahama, Hollie Kay, Courtney Nabb, and Julie Prescott. "Remarkable recoveries: an interpretation of recovery narratives using the CHIME model." Mental Health and Social Inclusion 26, no. 2 (2022): 175–90. http://dx.doi.org/10.1108/mhsi-01-2022-0001.

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Purpose The purpose of this paper is to review the 16 published non-student Recovery Heroes and Remarkable Lives accounts published in Mental Health and Social Inclusion, using the connection, hope, identity, meaning and empowerment (CHIME) framework. Design/methodology/approach All 16 accounts were rated independently by four researchers and evaluated in terms of whether each account met the five criteria for the CHIME model. Findings All accounts met the criteria for the CHIME model, with the exception of one, which still met four of the five criteria. Evidence was presented which suggests that the model can be extended to creativity, connectedness, hope, identity, meaning and empowerment (C-CHIME), to incorporate creativity. Research limitations/implications While a certain level of subjectivity is required in deciding how each account meets the CHIME criteria, there were high levels of inter-rater reliability within the research team. Creativity had a central place in all the accounts. Practical implications The revised C-CHIME model can be used by practitioners to examine accounts of recovery in a more focussed manner and may also help in devising recovery action plans. Social implications The recovery model privileges both professional and lived experience perspectives on recovery. The current review highlights how much we can benefit from the wisdom contained in first person accounts. Originality/value This review adds to the existing literature and highlights the importance of creativity for mental health recovery.
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Chandler, Roy, and Paul Cook. "COMPLIANCE WITH DISCLOSURE STANDARDS IN PUBLISHED REPORTS AND ACCOUNTS OF LOCAL AUTHORITIES." Financial Accountability and Management 2, no. 2 (1986): 75–88. http://dx.doi.org/10.1111/j.1468-0408.1986.tb00028.x.

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9

Trickett, Edison J., Susan Ryerson Espino, and Penelope Hawe. "How are community interventions conceptualized and conducted? An analysis of published accounts." Journal of Community Psychology 39, no. 5 (2011): 576–91. http://dx.doi.org/10.1002/jcop.20455.

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10

VAN DEN HOONAARD, DEBORAH KESTIN. "Identity Foreclosure: Women's Experiences of Widowhood as Expressed in Autobiographical Accounts." Ageing and Society 17, no. 5 (1997): 533–51. http://dx.doi.org/10.1017/s0144686x97006582.

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This article addresses the issue of the loss of identity a woman experiences when she becomes a widow. Based on an analysis of published autobiographical accounts of widowhood, it looks at how women express their experience of losing their husbands. It explicates a process of ‘identity foreclosure’ which strips a woman of her identity at every level, and the process by which the authors of these accounts have built new identities. Extensive quoting from the published accounts reveals the richness of these data and provides a feeling for the emotional impact of widowhood that women experience.
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11

Alsubaei, Faisal S. "Detection of Inappropriate Tweets Linked to Fake Accounts on Twitter." Applied Sciences 13, no. 5 (2023): 3013. http://dx.doi.org/10.3390/app13053013.

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It is obvious that one of the most significant challenges posed by Twitter is the proliferation of fraudulent and fake accounts, as well as the challenge of identifying these accounts. As a result, the primary focus of this paper is on the identification of fraudulent accounts, fake information, and fake accounts on Twitter, in addition to the flow of content that these accounts post. The research utilized a design science methodological approach and developed a bot account referred to as “Fake Account Detector” that assists with the detection of inappropriate posts that are associated with fake accounts. To develop this detector, previously published tweets serve as the datasets for the training session. This data comes from Twitter and are obtained through the REST API. The technique of machine learning with random forest (RF) is then used to train the data. The high levels of accuracy (99.4%) obtained from the RF detection results served as the foundation for the development of the bot account. This detector tool, developed using this model, can be utilized by individuals, businesses, and government agencies to assist in the detection and prevention of Twitter problems related to fake news and fake accounts.
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12

Hair, P. E. H. "Dutch Voyage Accounts in English Translation 1580–1625: a Checklist." Itinerario 14, no. 2 (1990): 95–106. http://dx.doi.org/10.1017/s0165115300010032.

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This checklist is a by-product of a study of Samuel Purchas' Pilgrimes (1625), a work which makes much use of contemporary accounts of the earliest Dutch trans-oceanic voyages, particularly those to the East. It is well known that the Dutch regularly published accounts of separate voyages, and that the appearance in English translation of many of these separate voyage accounts encouraged English sailors and merchants to follow the Dutch eastwards. Purchas sometimes used existing English translations, whether in print or inmanuscript, but more often used new versions — normally only abridged versions or extracts — made by himself or by an unnamed hack; and Pilgrimes thus contained a number of translations of Dutch voyage accounts previously not available to English readers. Hence the following checklist covers (a) published separate English translations of Dutch voyage accounts, up to 1625; and (b) the versions and summaries of Dutch accounts, and the briefer references to Dutch voyages taken from such accounts (whether derived directly or from intermediate sources) to be found in Pilgrimes.
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13

Schabel, Christopher David. "Géraud de Veyrines, Bishop of Paphos, and the Defense of the Kingdom of Armenia in the 1320s." Perspektywy Kultury 30, no. 3 (2020): 81–104. http://dx.doi.org/10.35765/pk.2020.3003.07.

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The activities of Géraud de Veyrines, papal nuncio and then bishop of Paphos in the 1320s, have been known since 1962, when Jean Richard published Instru­menta Miscellanea in the Vatican Archives on the accounts of his financial deal­ings as nuncio on Cyprus. These accounts concern his handling of a large fund of 30,000 gold florins for the defense of the Kingdom of Armenia in Cilicia, the raising of clerical tithes and taxes on Cyprus in support of the Kingdoms of Cyprus and Armenia, the legacy of Patriarch Pierre of Jerusalem, and the debts and property of Géraud’s predecessor as bishop of Paphos, Aimery de Nabinaud. This article publishes the remaining Instrumenta Miscellanea per­taining to these accounts—number 1086 and the unpublished portion of num­ber 1045—and updates the history of the Armenian fund in papal letters, many of which Professor Richard only discovered later, while compiling the third vol­ume of the Bullarium Cyprium, published a half-century later, in 2012.
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14

Heckford, R. J., and S. D. Beavan. "Observations on the larva of Stenolechia gemmella (Linnaeus, 1758) (Lepidoptera: Gelechiidae)." Entomologist's Gazette 73, no. 4 (2023): 233–49. http://dx.doi.org/10.31184/g00138894.734.1848.

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An illustrated account is given of the larval feeding, larva and pupa of Stenolechia gemmella (Linnaeus, 1758), whose larva is an internal feeder in the green stems of deciduous Quercus spp. Accounts published in the British and European literature are considered.
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15

Grapes, Rodney, and Gaye Downes. "The 1855 Wairarapa, New Zealand, earthquake." Bulletin of the New Zealand Society for Earthquake Engineering 30, no. 4 (1997): 271–368. http://dx.doi.org/10.5459/bnzsee.30.4.271-368.

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Nearly 200 historical accounts have been examined and analysed in order to determine the effects of the magnitude 8+ 1855 Wairarapa, New Zealand, earthquake. The documents examined include contemporary diaries, letters and journals, newspaper reports and articles, archives, memoranda and reports of the Wellington Provincial Government as well as later reminiscences, extracts from published scientific papers, books and other articles. Other than the published accounts of Sir Charles Lyell, who, in 1856, first recognised the importance of the earthquake as causing the greatest deformation and surface fault rupture then known, there has been no comprehensive account of the effects of the earthquake in the scientific literature until now.
 Much or the data is presented with extensive quotations from the source material, especially where conflicting accounts on important aspects have been found. All material is analysed with an understanding of the geographical, social and political conditions at the time. The reliability of the material is taken account of so that first-hand accounts, that have been recorded no more than several years after the earthquake, and in which there are no obvious inconsistencies or confusion with other earthquakes, are valued most highly.
 Using the historical accounts as the primary source of data, but also taking into account the results of more recent geological, geomorphological and seismological investigations of the deformation, many aspects of the earthquake are discussed in detail. These are mainshock magnitude and epicentre; felt intensity distribution: descriptive account of the effects of the mainshock on people (including casualties) and man-made structures by location throughout New Zealand (including a resume of contemporary building techniques): effects on the environment from strong shaking such as fissuring, liquefaction, spreading, subsidence and landslides, and from tectonically produced uplift, subsidence and faulting; biological effects; tsunami and seiche; aftershock occurrence and social response and recovery.
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16

Burton, Gary. "Through Others' Eyes: Published Accounts of Antebellum Montgomery, Alabama by Jeffrey C. Benton." Alabama Review 70, no. 1 (2017): 94–96. http://dx.doi.org/10.1353/ala.2017.0007.

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17

Lukomets, V. M., N. M. Tishkov, and M. V. Trunova. "Methodology of agricultural and technical investigations in experiments with sugar beet." Oil Crops 2, no. 198 (2024): 80–86. http://dx.doi.org/10.25230/2412-608x-2024-2-198-80-86.

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There are stated methodic peculiarities of observations and accounts in field experiments with sugar beet. There are presented plant structure, growth, and development; necessary observations and accounts by following indicators: phenology and biometrics; elements of yield structure; analytic observations in laboratory; yield account and the calculation of the consumption of nutrients. The article is based on a published book “Methodology of agricultural and technical investigations in experiments with main field crops” by Lukomets V.M., Tishkov N.M., and Semerenko S.A. (Krasnodar, 2022).
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18

Kristiana, Dina, and Reniati Karnasi. "The Effect of Working Capital on Return on Assets and Return on Equity." Syntax Idea 5, no. 10 (2023): 1843–47. https://doi.org/10.46799/syntax-idea.v5i10.2986.

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The purpose of this study was to determine the effect of working capital management on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Working capital management is measured by accounts receivable, inventory, accounts payable, and the cash conversion cycle, while profitability is measured by return on assets and return on equity. This research is a quantitative research with a research design in the form of hypothesis testing. The analytical method in this study uses multiple regression analysis using E-views 10.0 software. The data is obtained from the financial reports of manufacturing companies that have been published and listed on the Indonesia Stock Exchange (IDX) for 2018-2022. The sample in this study was taken using a purposive sampling technique, namely 127 manufacturing companies that have been published and listed on the Indonesian Stock Exchange (IDX). The results of the study show that the variables accounts receivable and inventory have a significant negative effect on return on assets, while the account payable and cash conversion cycle variables have no effect on return on assets and return on equity.
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Vinayak, Saumya. "Consumer Choice on Savings Accounts: Bounded rationality." Deakin Papers on International Business Economics 2, no. 1 (2009): 23–29. http://dx.doi.org/10.21153/dpibe2009vol2no1art200.

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Given the falling returns in share markets and the comparative safety of savings accounts protected by the deposit insurance provided by the Australian Government, there was a significant surge in deposits made in savings ac counts. According to an article published in The Australian , Australian households deposited an estimated $38 billion into savings accounts over a period of six months ending on the 31 st of March, 2009. Among the various deposit-taking institutions, Westpac received the largest part of this growth. (Jimenez, 2009). Interestingly, there have been no major changes in the interest rates offered on savings accounts by the major banks recently. If the savings account market is examined , the first thing that one notices is the large number of options available to a prospective customer. There are more than fifty savings accounts on offer by various banks, building societies and credit unions. These include regular savings accounts, high interest savings accounts with more stringent conditions on deposits, withdrawals and usage and exclusively online savings accounts. Any given savings account product can have different combinations of attributes apart from the interest rate offered such as the minimum balance requirements, the minimum lock-in period, etc. For an average consumer who wants to open a savings account, there is a plethora of choices available. This paper considers how a typical consumer might make a choice among so many options and whether this choice is “right”.
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Coll-Florit, Marta, Salvador Climent, Marco Sanfilippo, and Eulàlia Hernández-Encuentra. "Metaphors of Depression. Studying First Person Accounts of Life with Depression Published in Blogs." Metaphor and Symbol 36, no. 1 (2021): 1–19. http://dx.doi.org/10.1080/10926488.2020.1845096.

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21

Kristiana, Dina, and Reniati Karnasi. "The Effect of Working Capital Management on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange." Journal of Applied Business, Taxation and Economics Research 3, no. 3 (2024): 232–39. http://dx.doi.org/10.54408/jabter.v3i3.255.

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The purpose of this study was to determine the effect of working capital on Return on Asset and Return on Equity in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Working capital is measured by accounts receivable, inventory, accounts payable, and the cash conversion cycle, while profitability is measured by return on assets and return on equity. This research is a quantitative research with a research design in the form of hypothesis testing. The analytical method in this study uses multiple regression analysis using E-views 10.0 software. The data is obtained from the financial reports of manufacturing companies that have been published and listed on the Indonesia Stock Exchange (IDX) for 2018-2022. The sample in this study was taken using a purposive sampling technique, namely 127 manufacturing companies that have been published and listed on the Indonesian Stock Exchange (IDX). The results of the study show that the variables accounts receivable and inventory have a significant negative effect on return on assets, while the account payable and cash conversion cycle variables have no effect on return on assets and return on equity.
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22

Mwangi, Paul Mburu, and Fredrick Warui Dr. "EFFECT OF ACCOUNTS PAYABLES MANAGEMENT ON FINANCIAL PERFORMANCE OF MICRO FINANCE INSTITUTIONS IN KENYA." EFFECT OF ACCOUNTS PAYABLES MANAGEMENT ON FINANCIAL PERFORMANCE OF MICRO FINANCE INSTITUTIONS IN KENYA 11, no. 4 (2023): 341–47. https://doi.org/10.5281/zenodo.10123863.

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<strong>Abstract:</strong><i>&nbsp;</i>Since the first institution was granted a license by the Central Bank of Kenya in 2009, the majority of microfinance institutions in Kenya have experienced losses. For example, the total loss before tax for the microfinance institutions indicated a general drop in performance. Reduction in financial income was a major factor in the profitability sector's collapse. The industry recorded a lower return on equity ratio and return on assets due to a fall in performance. Therefore, this study sought to investigate the effect of accounts payables on financial performance of Micro Finance Institutions in Kenya. A descriptive research design was adopted in the study. The 13 microfinance institutions in Kenya as of December 31, 2019, as listed on the Central Bank of Kenya website, comprised the study's population. We conducted a census with thirteen MFIs. Using secondary data collection sheets, the study examined data from published financial statements and annual reports covering the previous five years, from 2018 to 2022. The financial performance of Micro Institution was assessed using Return on Assets (ROA). A descriptive statistical analysis, utilizing the mean and standard deviation, was performed on the quantitative data received from the study. In order to determine how much each variable influences the others, the study also used inferential statistics, specifically correlation and multiple regression analysis. Tables were used to display the data. The study discovered a relationship between Kenyan Microfinance Institutions' financial success and their management of accounts payable. According to the study's findings, MFIs prioritized highlighting the benefits that a product or service can offer the consumer, which resulted in a more consultative sales approach. According to the study, MFIs should process map their accounts payable to enable prompt identification of any inefficiencies or bottlenecks.&nbsp;<strong>Keywords:</strong> Accounts Payables Management, Financial Performance.<strong>Title:</strong> EFFECT OF ACCOUNTS PAYABLES MANAGEMENT ON FINANCIAL PERFORMANCE OF MICRO FINANCE INSTITUTIONS IN KENYA<strong>Author:</strong> Mwangi Paul Mburu, Dr. Fredrick Warui<strong>International Journal of Social Science and Humanities Research&nbsp;</strong><strong>ISSN 2348-3156 (Print), ISSN 2348-3164 (online)</strong><strong>Vol. 11, Issue 4, October 2023 - December 2023</strong><strong>Page No: 341-347</strong><strong>Research Publish Journals</strong><strong>Website: www.researchpublish.com</strong><strong>Published Date: 14-November-2023</strong><strong>DOI:&nbsp;</strong><strong>https://doi.org/10.5281/zenodo.10123863</strong><strong>Paper Download Link (Source)</strong><strong>https://www.researchpublish.com/papers/effect-of-accounts-payables-management-on-financial-performance-of-micro-finance-institutions-in-kenya</strong>
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Anwar, Muchamad Taufiq. "Analisis Pola Persebaran Pornografi pada Media Sosial dengan Social Network Analysis." Jurnal Buana Informatika 9, no. 1 (2018): 43–52. http://dx.doi.org/10.24002/jbi.v9i1.1667.

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The rise of social media had opened up an easy and fast way to distribute pornographic content through it. Although the negative effects linked to porn consumption are still inconclusive, government had established regulation regarding porn creation, distribution, and ownership. Unfortunately, the regulation is not well run. Porn are freely distributed through social media without any reaction from the authorities. This reseach aims to understand the distribution pattern and to find key players in the distribution of porn in social media using Social Network Analysis (SNA) so that mitigative actions could be made. Result shows that porn were first published by popular ‘Publisher’ accounts, re-shared by other publisher accounts or ‘Retweeters’, and unidirectionally consumed by followers (‘Consumers’). Interpretation and research limitations were discussed.
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24

KOLCHUGIN, Sergei V. "Calculating the financial result on the Goods Inventory account: The historical and methodological aspect. Part 2." International Accounting 25, no. 3 (2022): 336–62. http://dx.doi.org/10.24891/ia.25.3.336.

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Subject. This article examines the problem of identifying the financial result on the Goods Inventory account. For the first time, the procedure for determining the financial result on the Goods Inventory account was described by Luca Pacioli in the twenty-seventh chapter of his Treatise on the Accounts and Records (Particularis de Computis et Scripturis) in 1494. It raises many questions. Objectives. The article aims to reconstruct the procedure for identifying the financial result on the account Goods Inventory on the basis of medieval treatises on accounting. It also aims to prove that medieval treatises on accounting published after the publication of Luca Pacioli's Treatise on the Accounts and Records are of independent scientific value. Methods. For the study, I used combinations of analysis and synthesis, induction and deduction, and historical and logical research methods. Results. Based on the study of the works of medieval authors, the article reconstructs the procedure for determining the financial result on the account Goods Inventory and proves that medieval works on accounting, published before the end of the 16th century, had independent scientific significance. Relevance. The results obtained can be applied to explain the nature of the financial result, and when defining the financial result and developing an accounting methodology for identifying it.
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KOLCHUGIN, Sergei V. "Calculating the financial result on the Goods Inventory account: The historical and methodological aspect. Part 1." International Accounting 25 (February 15, 2022): 213–40. http://dx.doi.org/10.24891/ia.25.2.213.

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Subject. This article examines the problem of identifying the financial result on the Goods Inventory account. For the first time, the procedure for determining the financial result on the Goods Inventory account was described by Luca Pacioli in the twenty-seventh chapter of his Treatise on the Accounts and Records (Particularis de Computis et Scripturis) in 1494. It raises many questions. Objectives. The article aims to reconstruct the procedure for identifying the financial result on the account Goods Inventory on the basis of medieval treatises on accounting. It also aims to prove that medieval treatises on accounting published after the publication of Luca Pacioli's Treatise on the Accounts and Records are of independent scientific value. Methods. For the study, I used combinations of analysis and synthesis, induction and deduction, and historical and logical research methods. Results. Based on the study of the works of medieval authors, the article reconstructs the procedure for determining the financial result on the account Goods Inventory and proves that medieval works on accounting, published before the end of the 16th century, had independent scientific significance. Relevance. The results obtained can be applied to explain the nature of the financial result, and when defining the financial result and developing an accounting methodology for identifying it.
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Fadhli, Rahmat, Cecep Ibrahim, Miftahunnisa' Igiriza, and Bachrul Ilmi. "How Libraries in Indonesia Use TikTok: A Content Analysis of Library Accounts on the Platform." Investigación Bibliotecológica: archivonomía, bibliotecología e información 37, no. 96 (2023): 27–44. http://dx.doi.org/10.22201/iibi.24488321xe.2023.96.58764.

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The objective of this study is to examine Indonesian libraries’ TikTok accounts. The research was carried out on 12 TikTok accounts with a total of 688 posts to gain a better understanding of TikTok content, the type of information published, and follower engagement on posts. Data was collected by observing all TikTok accounts and posts. The result showed that most libraries began using TikTok in 2020, in response to the growing number of TikTok users and the shift during the pandemic. The most common types of published data are library collection information and other information. Announcements, services, and library facilities are the three types of information that receive the most engagement. This study has practical implications for libraries that use TikTok as a social media alternative. TikTok will allow them to reach younger audiences, boost creativity, spread joy, and save libraries’ money. Based on the findings of this study, librarians can consider the format of published information. This study offers insights on the social media platform TikTok as a new opportunity to promote libraries. It emphasizes the enormous potential for using social media platforms such as this to gain more attention and bring libraries closer to patrons.
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Holzer, H. Peter, and Wade Rogers. "THE ORIGINS AND DEVELOPMENTS OF FRENCH COSTING SYSTEMS (AS REFLECTED IN PUBLISHED LITERATURE)." Accounting Historians Journal 17, no. 2 (1990): 57–71. http://dx.doi.org/10.2308/0148-4184.17.2.57.

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This paper reviews the evolution of French cost accounting from the mid-1500's to the present. As might be expected, the development of costing techniques accelerated in the late nineteenth century. Modern French cost accounting probably began with Maurice Lucas' book, Le Prix de Revient, and the publications of a special government commission in 1928. The commission recommended detailed costing procedures which are relevant today and are reflected in the requirements of the latest French uniform chart of accounts. The chart provides for the incorporation of imputed costs through a system of contra accounts. Today's cost and management accounting concepts and practices in France seem quite comparable to those in other industrialized countries.
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Ekholm, Karin. "Harvey's and Highmore's Accounts of Chick Generation." Early Science and Medicine 13, no. 6 (2008): 568–614. http://dx.doi.org/10.1163/157338208x362697.

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AbstractHarvey and Highmore experimented together on chick fetuses at Oxford in the early 1640s, yet in 1651 published significantly different treatises on generation that emphasize their reliance on observations and dissections of fetal chicks at different stages of incubation. The key differences follow from their views on matter and souls. Harvey conceives of living bodies as governed by Aristotelian souls and faculties. Highmore views matter as made of corpuscles and describes organs as involved in chemical procedures. Highmore's treatise is a response to Digby's claim that heat, moisture, and pressure could explain generation. Although Digby's treatment lacks Harvey's and Highmore's attention to detail, it offers a point of comparison that leads to a more nuanced understanding of their explanation. Moreover, Highmore's dedication of his work to Boyle provides a new perspective on both men's intellectual evolution from the latter part of the 1640s to 1651.
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Forero-Ríos, María Paula, Isabella Garavis-Montagut, and Luis Felipe Cabrera-Vargas. "IMPACT OF DIGITAL SURGICAL ILLUSTRATIONS IN SOCIAL MEDIA: A LATINOAMERICAN EXPERIENCE." Annals of Mediterranean Surgery 7, no. 1 (2024): 4–11. https://doi.org/10.22307/2603.8706.2024.01.002.

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Introduction: Medical illustrations have demonstrated being useful throughout history as a fundamental tool for meaningful learning in education. The use of new technologies and digital platforms has made the learning and dissemination easier, with social media being the perfect medium for widespread distribution. This article presents the impact of digitally illustrated content posted on an academic account, focusing on general surgery. Materials and Methods: A retrospective cross-sectional study was conducted with a quantitative and qualitative analysis of Instagram reactions on the @cirbosque account for academic surgical illustrations created in Procreate and Adobe Fresco. The illustrations were published between August 25, 2021, and December 28, 2022, with an assessment of their reach. Results: The reach of every post was determined by the number of accounts reached, totaling 27,662 accounts. Out of these, 15.168 accounts were followers, and 9.827 accounts were non-followers. Conclusion: Medical-surgical illustrations are a tool that enhances learning about relevant topics in the surgical field and fosters communication among colleagues. By sharing them on social media, a massive dissemination can be achieved, allowing the illustrator to reach a global audience.
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Lukomets, V. M., N. M. Tishkov, and M. V. Trunova. "Methodology of observations and accounts in field experiments with alfalfa." Oil Crops 4, no. 200 (2024): 96–106. https://doi.org/10.25230/2412-608x-2024-4-200-96-106.

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There are stated methodic peculiarities of investigations in experiments with alfalfa. There are presented plant structure, growth, and development of the crop; necessary observations and accounts in the field ex-periments: phenology and biometrics; analytic observations in laboratory; yield account and the calculation of nutrient consumption. The article is based on the published book “Methodology of agricultural and technical investigations in field experiments with main field crops” by Lukomets V.M., Tishkov N.M., Semerenko S.A. (Krasnodar, 2022).
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31

Soldat, Cornelia. "Looking Up What Others Wrote." Canadian-American Slavic Studies 55, no. 2 (2021): 111–35. http://dx.doi.org/10.30965/22102396-05502004.

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Abstract This article examines five German pamphlets published between 1570 and 1582, which describe Ivan IV’s Oprichnina. The pamphlets serve as vitally important but underutilized sources for this period in Ivan IV’s reign and are widely regarded by historians as eyewitness accounts. This study dissects the pamphlets into thematic parts (or “motifs”) and explores these themes as they appear across these five sources. The comparative textual analysis here shows that these pamphlets – the main German sources for Ivan IV’s Oprichnina – are not eyewitness accounts, but complex texts that rely on a variety of mostly early published sources, and that the master narrative of the Oprichnina they provide should not be taken as true eyewitness accounts.
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Figueiredo, Débora De Carvalho. "Gendered Narratives And Feminine Identity Formation In Media Personal Accounts." Cadernos de Linguagem e Sociedade 10, no. 1 (2010): 41–56. http://dx.doi.org/10.26512/les.v10i1.9275.

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In late modernity, the concepts of identity and identity formation have become inseparable from language and discourse. In this article, based on the theoretical frameworks of Critical Discourse Analysis (CDA), Identity Studies, Narrative Studies and Genre Studies, I investigate how the identities of three women, especially in what concerns their body design, is construed in the genre ‘media personal accounts’, in the present case accounts of experiences of cosmetic plastic surgery published in two Brazilian glossy magazines, Claudia and Plastic Surgery&amp;Beauty (Plástica&amp;Beleza).
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Keon, D. B. "Fertile Usnea Longissima in the Oregon Coast Range." Lichenologist 34, no. 1 (2002): 13–17. http://dx.doi.org/10.1006/lich.2001.0364.

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AbstractApothecia from Usnea longissima thalli collected in the Oregon Coast Range are described. Fertile U. longissima specimens have seldom been observed and rarely documented in the literature. A brief history of accounts in the literature is given, and possible reasons for the infrequent occurrence of apothecia are discussed. This is the first published account of fertile U. longissima specimens in the U.S. Pacific Northwest.
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Hurst, Robert, and Jerome Carson. "For whom the bell CHIMEs: a synthesis of remarkable student lives." Mental Health and Social Inclusion 25, no. 2 (2021): 195–207. http://dx.doi.org/10.1108/mhsi-10-2020-0071.

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Purpose The purpose of this paper is to review the 20 remarkable lives of student accounts published in this journal. These recovery narratives (RNs) are examined first in terms of whether they meet the five elements of the connectedness, hope, identity, meaning and empowerment (CHIME) model of recovery and then in terms of what makes each account remarkable. Design/methodology/approach Two Excel spreadsheets were created. One had each author’s name and the five elements of the CHIME model, the other the features of a remarkable life. Findings All 20 accounts fulfilled the criteria for the CHIME model, independently validating this model of recovery. Hence, each account showed evidence of connectedness, hope, identity, meaning and empowerment. A number of additional characteristics stood out from the accounts such as the importance of motherhood and of education. Research limitations/implications All 20 accounts were only reviewed by the two authors, who may be subject to bias. To reduce this, the first author did the bulk of the ratings. This paper shows the importance of education for recovery. Practical implications Some 15/20 accounts reported problems with mental health services, mainly around waiting lists. Must mental health always remain a Cinderella service? Originality/value This is the first attempt to synthesise this particular set of recovery narratives, entitled remarkable lives. These accounts show the richness of the recovery journeys embarked on by many sufferers and these are just drawn from one University. Like the authors of these stories, we too as recovery specialists have much to learn from their inspiring accounts.
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35

Xiaomin, Liu. "An analysis of the development of Chinese STM journals in the past 30 years." Quantitative Science Studies 2, no. 1 (2021): 292–99. http://dx.doi.org/10.1162/qss_a_00107.

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Abstract China publishes 5,052 academic journals in science, technology, and medicine. It ranks third in terms of the number of publications, behind the United States and the United Kingdom. In recent years, English-language journals have increased annually in China, but there are only just over 300 English journals published, accounting for about 6.5% of all published journals, whereas Chinese journals account for about 93.5%. Using 30 years’ data from the Chinese science citation database (CSCD), I compiled statistics on the average number of papers, the average number of references, the language of references, the distribution of author age, etc. I also analyzed the role of Chinese STM journals in terms of their academic significance. It is observed that the average number of journal papers and references per paper has been on the rise in the past 30 years. English literature accounts for a large proportion of the references, and the authors are young. The conclusion is that Chinese journals are important for young scholars to publish their papers, and Chinese scholars widely use international research results for reference in their research.
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36

Ennin, Daniel, and Ronald Osei Mensah. "Cybercrime in Ghana and Victims Accounts." Mediterranean Journal of Social Sciences 13, no. 3 (2022): 1. http://dx.doi.org/10.36941/mjss-2022-0019.

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The main thrust of the study was to examine how cybercrime victims are being lured into virtual space by scammers and later swindled. Qualitative research method was advanced to explore the dynamics of cybercrime activities in Ghana. Secondary data were sourced from the Criminal Investigation Department of the Ghana Police Service. Purposive sampling technique was outlined to engage with the respondents. Structured interview guide was considered as a data collection instrument. In the data analysis, each of the in-depth interviews was transcribed as soon as the information was gathered and developed into codes. Six (6) internet victims took part in the study. The investigation revealed that people become internet victims as a result of unrealistic profit ventures, online romance, raffle schemes, America green card lottery and rent apartment deals. Out of the six cases, only one culprit was imprisoned and even the approach was conventional policing strategy considering the volatile nature of the cybercrime related offences. It was concluded from the discussions that the National Commission for Civic Education (NCCE) should create public awareness about the social and economic consequences of cybercrime activities in the country. The education should further emphasize on the social engineering tactics employed by the conmen to dupe their client on the internet.&#x0D; &#x0D; Received: 8 March 2022 / Accepted: 25 April 2022 / Published: 5 May 2022
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Kroll, Kimberley. "Indwelling without the indwelling Holy Spirit: a critique of Ray Yeo’s modified account." Journal of Analytic Theology 7 (July 19, 2019): 124–41. http://dx.doi.org/10.12978/jat.2019-7.100824101711.

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In 2014, Ray Yeo published a modified account of the Spirit’s indwelling in “Towards a Model of the Indwelling: A Conversation with Jonathan Edwards and William Alston.” Yeo utilizes a conglomerate of Two-Minds Christology and Spirit Christology to provide a metaphysical framework for his model which he believes offers a viable alternative to more traditional merger accounts like those of Edwards and Alston. After providing an overview of Yeo’s objections to the merger accounts of Alston and Edwards, I will summarize Yeo’s modified model. I will argue Yeo’s emphasis on the humanity of Christ in lieu of a literal, internal, and direct union of the Holy Spirit and the human person cannot alleviate the core metaphysical concerns which surface in all accounts of union between the divine and human. Yeo’s misunderstanding of Two-Minds Christology leads him to deny the full humanity of Christ; a humanity upon which his entire account of the indwelling relies. Yeo’s modified model will be shown unsuccessful as an account of the indwelling of the Holy Spirit even if one accepts both his conception of Two-Minds Christology and his conditions for indwelling.
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Wicaksono, Ari, and Irwansyah Irwansyah. "FENOMENA DEINDIVIDUASI DALAM AKUN ANONIM BERITA GOSIP SELEBRITI DI MEDIA SOSIAL INSTAGRAM." Profetik: Jurnal Komunikasi 10, no. 2 (2017): 34. http://dx.doi.org/10.14421/pjk.v10i2.1335.

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The phenomenon of deindividuation is a phenomenon that occurs in a society where the level of individual identity begins to decline and encourage the individual to join a group. In relation to the deindividuation phenomenon that occurs in Instagram, this research has purpose to review the effects of anonymous account of celebrity gossip news either to its follower or its surround environment. Using the deindividuation theory, anonymous accounts of celebrity gossip news have a significant role: it has an appeal compared to the official "celebrity" gossip news accounts, the presence of less "self-regulation" influenced its published news, and its anonymous behavior will affect the level of individual "self-awareness" within the group.
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39

KEPPIE, LAWRENCE. "New Light on Excavations at Bar Hill Roman fort on the Antonine Wall, 1902–05." Scottish Archaeological Journal 24, no. 1 (2002): 21–48. http://dx.doi.org/10.3366/saj.2002.24.1.21.

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This paper reconstructs the events surrounding the Bar Hill excavations attributed to George Macdonald and Alexander Park. Manuscripts from the Glasgow University Archives and contemporary newspaper accounts are used to supplement the published accounts and provide insights into these seminal excavations on the Roman Wall.
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40

Cochran, Philip A., and Robert F. Elliott. "Newspapers as sources of historical information about lake sturgeon (Acipenser fulvescens Rafinesque, 1817)." Archives of Natural History 39, no. 1 (2012): 136–46. http://dx.doi.org/10.3366/anh.2012.0066.

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As part of an attempt to reconstruct the original distribution and relative abundance of lake sturgeon in tributaries to Lake Michigan, old newspapers were surveyed for accounts of sturgeon captured by sport and commercial fishers. The reliability of this process was assessed in several ways. A historical column in a modern newspaper (De Pere journal) proved useful for identifying the time period during which original accounts of sturgeon were first published (late 1800s–early 1900s) and the season when most historical catches occurred (the spring spawning season), but a complete survey of the original newspapers revealed many more records than resurfaced in the historical column and some significant accounts that were published outside of the spawning season. Independent surveys of De Pere newspapers by different searchers revealed that the average searcher found a majority of known records (more than 90%). The seasonal distribution of catches in the Lower Fox River as revealed by historical newspaper accounts was very similar to that based on modern sightings, and the newspaper contained several accounts of sturgeon in other parts of the drainage or other parts of Wisconsin. However, comparison with newspapers published in the neighbouring community of Green Bay revealed that the latter included few of the incidents reported in the De Pere paper, and few additional accounts appeared in the Green Bay papers that were not reported in De Pere. Although the De Pere newspaper accounts taken alone reveal a history of sturgeon exploitation in this microcosm remarkably parallel to patterns of sturgeon exploitation nationwide, our initial focus on the De Pere paper appears to have been fortuitous in that few local newspapers along the Lake Michigan shoreline would have yielded comparable amounts of historical information.
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41

Romeo, George C., and Larissa S. Kyj. "THE FORGOTTEN ACCOUNTING ASSOCIATION: THE INSTITUTE OF ACCOUNTS." Accounting Historians Journal 25, no. 1 (1998): 29–55. http://dx.doi.org/10.2308/0148-4184.25.1.29.

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This paper focuses on the origin and operation of the Institute of Accountants and Bookkeepers established in New York City in 1882, one of the earliest recorded efforts to establish the accounting profession in the United States. This organization is often overlooked or confused with the American Institute of Accountants (the predecessor of the AICPA), so that little has been written about it. Periodicals published during the late 19th and early 20th centuries were used to reconstruct the history and contribution of this Institute. Its contributions were many, including forming and influencing the passage of the first CPA law, developing tests of fitness for membership 14 years before the first CPA exam, and setting standards for professionalism in the U.S. In addition, the Institute developed a foundation for treating accounting as a science which helped elevate the status of bookkeeping and public accounting during the late 19th century.
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42

Gross, Rachael B., and Robert Heinsohn. "Elephants Not in the Room: Systematic Review Shows Major Geographic Publication Bias in African Elephant Ecological Research." Diversity 15, no. 3 (2023): 451. http://dx.doi.org/10.3390/d15030451.

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African savanna elephants (Loxodonta africana) are a keystone species in African ecosystems. As a result of increasing anthropogenic pressure, elephant populations have declined significantly in the last two centuries. Research on a broad sample of these populations is necessary to inform management strategies over a range of environmental and socio-political conditions. In order to evaluate the current state of literature that is informing evidence-based management and conservation of elephants, we systematically reviewed all research published on the ecology of African elephants from the last 20 years (492 publications). We contrasted the geographic distribution of published research against the 2016 IUCN elephant census. We found several statistically significant biases in the geographic distribution of elephant research. South Africa has 4.54% of the total elephant population and accounted for 28.28% of all research publications. Kenya has 5.49% the total elephant population but accounts for 20.6% of the research. Conversely, Botswana has 31.68% of the total elephant population but accounts for only 9.29% of the research and Zimbabwe has 19.89% of the total elephant population with only 10.50% of research. We also found that 41.85% of areas with ~60,100 elephants have not had any research published on their populations in the last 20 years. This publication imbalance may encourage management strategies that are overly dependent on misrepresentative information from a small subset of the elephant population. We recommend that (1) marginalised areas with large elephant populations (e.g., Botswana and Zimbabwe) should receive higher priority for future research, (2) new research and proposals should design theoretical frameworks to account for and overcome the present biases, and (3) local community-based management approaches should be prioritised and amplified in order to overcome the barriers to conducting research in priority areas.
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43

Gallen, M. C., and M. R. Kipling. "Recent Developments in Life Office Financial Reporting." British Actuarial Journal 2, no. 2 (1996): 479–517. http://dx.doi.org/10.1017/s1357321700003482.

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ABSTRACTThe European Community 3rd Life and Insurance Accounts Directives have necessitated changes to United Kingdom life insurers' statutory solvency valuations and published accounts. This paper details these, together with associated guidance. It also describes certain other developments in U.K. life office financial reporting and discusses some inter-professional issues.
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44

Evans, Heather K., Kayla J. Brown, and Tiffany Wimberly. "“Delete Your Account”." Social Science Computer Review 36, no. 4 (2017): 500–508. http://dx.doi.org/10.1177/0894439317728722.

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While there has been a growth in the number of published studies about how candidates for the U.S. House and Senate use Twitter, candidates for president have been largely ignored. In this article, we examine the way the two 2016 presidential candidates communicated on Twitter. Using a content analysis of all tweets sent from Hillary Clinton and Donald Trump’s accounts from July 1 to Election Day, we explore whether the two candidates used this social network in the same ways, stressed similar policy issues, and were equally likely to “go negative” online.
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45

Conley, Thomas. "The Speech of Ibrahim at the Coronation of Maximilian II." Rhetorica 20, no. 3 (2002): 263–73. http://dx.doi.org/10.1525/rh.2002.20.3.263.

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In November 1562 the chief interpreter for Su¨¨leyman the Magnificent, one Ibrahim, delivered a brief oration at the coronation of Maximilian II in Frankfurt. The present study seeks to explain how it was that the speech was given there, provides the texts of one published version of it, and tries to account for its stylistic features. Study of speeches such as Ibrahim's reveals aspects of Renaissance culture which have been neglected in standard accounts.
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46

Palladino, SJ, L. Schiller, and JD Johnson. "Cubonavicular coalition." Journal of the American Podiatric Medical Association 81, no. 5 (1991): 262–66. http://dx.doi.org/10.7547/87507315-81-5-262.

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The cubonavicular coalition is a rare form of tarsal coalition that probably accounts for less than 1% of all coalitions. The authors present a new case of cubonavicular coalition as well as the findings of the 17 previously published accounts. Etiology, clinical presentation, diagnosis, and treatment of the condition are discussed.
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47

Vickers, John A., M. D. Anderson, Nicholas D. Humez, et al. "Symposium: How I became an indexer." Indexer: The International Journal of Indexing: Volume 16, Issue 2 16, no. 2 (1988): 117–22. http://dx.doi.org/10.3828/indexer.1988.16.2.16.

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In 1969 The Indexer published a symposium of eight members’ accounts of‘Why I am an indexer’ (The Indexer 6 (4) August 1969, 165-73). Now, nearly twenty years later, other indexers write of recruitment and their entry to this profession. Readers are invited to send their own accounts for further instalments.
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48

Hopkins, Burt C. "The Structure, Basic Contents and Dynamics of the Unconscious in Analytical (Jungian) Psychology and Husserlian Phenomenology: Part I1." Journal of Phenomenological Psychology 28, no. 2 (1997): 133–70. http://dx.doi.org/10.1163/156916297x00077.

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AbstractThis paper offers both a phenomenologically psychological and phenomenologically transcendental account of the constitution of the unconscious. Its phenomenologically psychological portion is published here as Part I, while its phenomenologically transcendental portion will be published in the next volume of this journal as Part II. Part I first clarifies the issues involved in Husserl's differentiation of the respective contents and methodologies of psychological and transcendental phenomenology. On the basis of this clarification I show that, in marked contrast to the prevailing approach to the unconscious in the phenomenological literature, an approach that focuses on the emotive and aesthetic factors (rooted in Freud's theory of repression) in the descriptive account of the constitution of an unconscious, there are cognitive factors (rooted in Jung's theory of apperception) that have yet to be descriptively accounted for by phenomenological psychology. Part I concludes with a phenomenologically psychological account of the role these cognitive factors play in the constitution of an unconscious. Part II will show how Jung's claims regarding a dimension of unconscious contents that lacks genealogical links to consciousness proper, that is, the "collective unconscious, " can be phenomenologically accounted for if (1) Jung's methodological differentiation of empirical and interpretative (hermeneutically phenomenological) approaches to the unconscious is attended to and (2) such attention is guided by the phenomenologically transcendental critique of the emotive and aesthetic limitations of both the Freudian and heretofore Husserlian accounts of the descriptive genesis of something like an unconscious.
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49

Hopkins, Burt C. "The structure, Basic Contents, and Dynamics of the Unconscious in Analytical (Jungian) Psychology and Husserlian Phenomenology: Part Ii." Journal of Phenomenological Psychology 29, no. 1 (1998): 1–49. http://dx.doi.org/10.1163/156916298x00012.

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AbstractThis paper offers both a phenomenologically psychological and a phenomenologically transcendental account of the constitution of the unconscious. Its phenomenologically psychological portion was published in the previous volume of this journal as Part I, while its phenomenologically transcendental portion is published here as Part II. Part I first clarified the issues involved in Husserl's differentiation of the respective contents and methodologies of psychological and transcendental phenomenology. On the basis of this clarification it showed that, in marked contrast to the prevailing approach to the unconscious in the phenomenological literature, an approach that focuses on the emotive and aesthetic factors (rooted in Freud's theory of repression) in the descriptive account of the constitution of an unconscious, there are cognitive factors (rooted in Jung's theory of apperception) that have yet to be descriptively accounted for by phenomenological psychology. Part I concluded with a phenomenologically psychological account of the role these cognitive factors play in the constitution of an unconscious. Part II shows how Jung's claims regarding a dimension of unconscious contents that lacks genealogical links to consciousness proper, i. e., the so-called "collective unconscious," can be phenomenologically accounted for if: (1) Jung's methodological differentiation of empirical and interpretative (hermeneutically phenomenological) approaches to the unconscious is attended to and; (2) such attention is guided by the phenomenologically transcendental critique of the emotive and aesthetic limitations of both the Freudian and heretofore Husserlian accounts of the descriptive genesis of something like an unconscious.
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50

Kehoe, Devin H., and Mazyar Fallah. "Rapid accumulation of inhibition accounts for saccades curved away from distractors." Journal of Neurophysiology 118, no. 2 (2017): 832–44. http://dx.doi.org/10.1152/jn.00742.2016.

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In this research article, we propose a novel, noninvasive approach to behaviorally model the time course of competitive oculomotor processing. Our results highly resembled those from previously published neurophysiological experiments utilizing similar oculomotor processing contexts, thus validating our approach. Furthermore, this methodology provided new insights into the underlying neural mechanism subserving oculomotor processing given that we applied it to a context with which the neural mechanism is more contentious, and the results clearly favored one view.
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