Academic literature on the topic 'Sabin (Firm)'

Mushrooms containing psilocybin have been used in Indigenous healing ceremonies in Mesoamerica since at least the sixteenth century. However, the sacramental use of mushrooms was only discovered by Westerners in the early to mid-twentieth century. Most notably, the meeting between amateur mycologist Robert Gordon Wasson and Mazatec curandera María Sabina in 1955 resulted in the widespread popularization of ingesting “magic mushrooms” in the West. To Sabina and the Mazatec people, psilocybin mushrooms were sacred and only to be used for healing. However, Western “hippies” viewed mushrooms as psychedelic drugs which they consumed with little regard for cultural sensitivities, rendering the mushrooms desacralized. This article argues that the desacralization of psilocybin mushrooms constitutes a form of spiritual abuse that has had far-reaching and long-lasting consequences at individual, local and global levels. Further, acknowledging and understanding the desacralization of psilocybin mushrooms as spiritual abuse has important implications for restorative justice and the understanding of psilocybin as a sacred medicine.

I welcome you with most significant pleasure and honour to the Volume 1 Issue 4 of Indian-Pacific Journal of Accounting and Finance. In this Issue 4, the emphasis is placed on accounting, taxation, business administration, corporate governance and risk management, accounting regulation and financial reporting, and accounting. In the first paper entitled “Board Characteristics, Corporate Performance and CEO Turnover Decisions: An empirical study of listed Non-financial Companies”, Mr Yahya Uthman Abdullahi (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia), Dr. Rokiah Ishak (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia) and Dr. Norfaiezah Sawandi (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia) examine the influence of board characteristics and corporate performance on CEO turnover decisions using a sample of 144 firms from non-financial companies listed on the Nigerian Stock exchange between the periods of 2011 to 2015. The study adopts agency and resource dependency theories to support its objectives and applies a logistic regression statistical technique to analyse the results. The results show that board nominating committee has a significant positive relationship with CEO turnover and board gender diversity has a negative influence on CEO turnover. Also, the study also finds that poor corporate performance leads to CEO turnover. In concurring with the findings, the study suggests to the government to enact legislation on gender quota for more women appointment on the board of the corporation to better the performance of the firm, and as well to enhance the monitoring role of the board. In the second paper with the caption “Factors affecting the productivity of IRBM Field Tax Auditor: A Case Study in Malaysia”, Mr Sabin Samitah (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia), Prof Dr Kamil Md Idris (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia) and Dr Saliza Abdul Aziz (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia) explore the idea of factors affecting the productivity of field tax auditors in the Inland Revenue Board of Malaysia (IRBM). This study is significant because IRBM has not yet implemented a systematic method of deploying officers to the field tax audit unit throughout Malaysia. The factors identified could be used as a reference in designing future human development programme in IRBM with particular emphasis on field tax auditors. Several variables have been defined, which broadly classified into individual characteristics and external factors. Data for the analysis are sourced from IRBM’s internal database, unpublished records and direct questionnaire of all respondents engaged in the field audit in Klang Valley. The proposed idea would analyse the relationship between auditors’ productivity and various variables based on the initial assumption that all variables are influencing the productivity through direct impact. This is, however, merely an initial expectation and subject to further data analysis once the data collection is implemented and completed. In the third paper with the title “Knowledge sharing and barriers in Organisations: A conceptual paper on Knowledge-Management Strategy”, Mr Saravanan Nadason (School of Business Management, Universiti Utara Malaysia), Associate Prof Dr Ram Al-Jaffri Saad (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia) and Dr Aidi Ahmi (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia) investigates the barriers that give impact towards the knowledge sharing among individuals in organisations. Knowledge sharing becomes the significant part of many organisations’ knowledge-management strategy. Even though the knowledge sharing is signifying practice for organisations’ competitiveness directly and market performance indirectly, several barriers make it difficult for knowledge management to achieve the goals and deliver a positive return on investment (ROI). The barriers were identified through literature reviews. The findings of previous studies revealed that several factors affect the knowledge sharing in organisations. This paper provides the analysis of significant factors that influence knowledge sharing in organisations, which comprise the individuals, culture, technology and organisation. In the fourth paper entitled “Ownership Structure and Earnings Management of listed Conglomerates in Nigeria”, Dr Musa Adeiza Farouk (Department of Accounting, Ahmadu Bello University) and Dr Nafiu Muhammad Bashir (Department of Business Administration, Ahmadu Bello University) examine the effect of ownership structure on earnings management of listed conglomerates in Nigeria. Ownership structure is represented with managerial ownership, institutional ownership, block ownership and foreign ownership, while earnings management is measured using modified Jones model by Dechow, Sloan and Sweeney (1995). Data were obtained from the six listed conglomerates on the Nigerian Stock Exchange covering the period 2008-2014 through their annual reports and accounts. The findings show that managerial ownership and ownership concentration have a significant and adverse effect on earnings management of listed conglomerates in Nigeria, while foreign ownership recorded positive and significant impact on earnings management of firms, institutional ownership was however reported to have an insignificant but negative influence on earnings management. The study, therefore, recommends that management should be encouraged to have more interest through shares in the organisation as it enables them to have more sense of belonging, which in turn will help mitigate their opportunistic tendencies. Also, the institutional ownership should be improved upon through allotment of more shares as these categories of investors are well informed and could be more vigilant over their stake in the organisation thereby performing monitoring role to mitigate earnings management. In the fifth paper with the title “Corporate Governance Structure and Firm Performance: A Case Study of Malaysian University Holdings Companies”, Prof Dr Wan Nordin Wan Hussina (Othman Yeop Abdullah Graduate, College of Business, Universiti Utara Malaysia), Dr. Norfaiezah Sawandi (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), and Dr Hasnah Shaari (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia) analyse the corporate governance structure and performance of Malaysian public university holding companies from 2010 to 2014. The sample comprises eight public university holding companies. Data were obtained by using three methods, namely: survey, semi-structured interview, and documentation review. The board structure and board sub-committees practices of these case organisations were evaluated against the best practice recommendation of (i) the Malaysian Code on Corporate Governance (MCCG) 2012, (ii) the Green Book 2006, and (iii) other relevant acts. The firm performance is measured using four indicators which are sales, profit before tax, net profit margin and return on equity. Overall, their study finds that the practice and structure of corporate governance of the holding companies are excellent. However, their study reveals non-compliance by companies about certain aspects of the recommendations of Malaysian Code on Corporate Governance 2012 (MCCG) and the Green Book. The study also observed that the practice of governance between the university companies is not uniform. The findings provide an insight into the competence of the ministry of higher education as the shareholder to improve the monitoring of the public university holding companies. As you read through this Vol. 1 Issue 4 of IPJAF, I would like to reiterate that the success of the journal depends on your active participation and those of your colleagues and friends through submission of high-quality articles within the journal scope for review and publication. I acknowledge your support as we endeavour to make IPJAF the most authoritative journal on accounting and finance for the community of academic, professional, industry, society and government.

Todo género cinematográfico y literario posee una serie de elementos que le distinguen y le caracterizan, por lo que se puede decir que buscan generar un efecto determinado en el lector y/o espectador. En el caso del género de Terror, en donde el resultado global que se desea es causar horror, miedo, ansiedad, repulsión, asco, etc., no solo podemos esperar esto, quienes se han adentrado en el sinnúmero de producciones realizadas desde los inicios del cine y la literatura (producciones que son por mucho más antiguas al surgimiento del cine), saben que este género permite la expresión de propuestas subversivas y de contracultura que van desde miradas muy subjetivas y propias de un individuo determinado como la inmortalidad, la locura, el vacío existencial o la descomposición física y mental, hasta la crítica de la sociedad a través de distintas épocas, reprochando por ejemplo, los excesos del capitalismo, las desventajas de la tecnología, el consumismo, el aislamiento y la desigualdad social, la desconfianza y la paranoia, la lucha por los derechos civiles, etc.

Visual and cultural criminology are integrated with documentary filmmaking to develop a theoretically grounded, practice-based approach called ‘documentary criminology’. The first section establishes the need for documentary filmmaking in criminology and outlines methodological opportunities. The second section examines theoretically the aesthetics and substance of documentary criminology. The third section takes the film Girl Model (Redmon and Sabin, 2011) as a case study to demonstrate how documentary criminology embedded in lived experience (in this case, the experience of scouts that recruit young Russian girls, purportedly for the modelling industry) can depict sensuous immediacy. The final section contrasts the aesthetic and ethical consequences of documentary criminology within Carrabine’s (2012, 2014) concept of ‘just’ images to a documentary filmmaking approach that remains interpretively open-ended. Readers can access Girl Model at https://vimeo.com/29694894 with the password industry.

AbstractThis paper begins with a stark contrast. Whereas the Athenians took great pride in claiming autochthony, a bloodline unsullied by admixture with barbarians or even other Hellenes, Rome's legendary genealogy unhesitatingly encompassed a host of divergent blends and multiple minglings. Greek forbears from Arcadia, Trojan immigrants who merged with Latins, Sabine and Etruscan kings, the fabled intermarriage of Romans and Sabine women – all indicate a firm belief in ethnic mixture at the origins of the nation. This article asks a pointed question: if Romans were perfectly comfortable with multiple identities in their own makeup, how does one account for the numerous slurs, smears and nasty comments addressed by Roman writers against other races and peoples? It examines a variety of such calumnies and stereotypes and argues that they do not fall into the category of ethnic prejudice. Many of the more (ostensibly) hostile remarks have been taken out of context, misunderstood, more humorous than malicious, and outweighed by a host of admiring comments. The collection of quips, jibes and clichés does not amount to ethnic bigotry. Indeed ethnicity, in terms of genetic characteristics that render non-Romans inferior to Romans, plays little or no role in these assessments. A far better indicator of the Roman outlook is the remarkable practice of extending citizenship to manumitted slaves — almost all of whom (or their ancestors) came from abroad. The Romans’ sense of themselves did not require the establishment of ethnic superiority.

L'abscission prématurée des aiguilles constitue un problème majeur pour l'industrie de l'arbre de Noël dans les provinces Atlantiques du Canada. Les objectifs de cette étude étaient donc de déterminer: 1) l'effet de l'éthylène endogène et exogène sur l'abscission des aiguilles, 2) l'effet de l'utilisation d'inhibiteurs de l'activité de l'éthylène sur l'abscission des aiguilles, 3) l'activité des cellulases associées à l'éthylène et l'abscission des aiguilles, 4) l'interaction entre l'éthylène et la variabilité génotypique, et 5) l'effet de l'éthylène sous des conditions de perte d'eau réduite. Nos résultats ont démontré que l'éthylène est impliqué comme signal d'abscission pour les aiguilles du sapin baumier. Il a été constaté que l'évolution de l'éthylène endogène a augmenté à des taux variant de 10,5 à 20,0 (j.L-g"lh"' suivie immédiatement de l'abscission complète des aiguilles. Selon la concentration utilisée, l'apport exogène d'ethylene a réduit la durée de rétention des aiguilles de 30 à 70%. En absence d'éthylène exogène, l'inhibition de l'éthylène avec AVG ou 1-MCP a retardé respectivement l'abscission des aiguilles de 113 et 73%. D'autre part, l'éthylène a stimulé l'activité des cellulases. Les branches ne démontrant aucun signe d'abscission ont eu une activité cellulase de 0,4 unité alors que les branches induites par l'éthylène exogène et endogène ont eu une activité respective de 4,6 et 3,1 unités. Les génotypes ayant une faible durée de rétention de leurs aiguilles ont libéré 50% plus d'éthylène et ont réagi à l'éthylène exogène plus tôt que les génotypes possédant une durée de rétention élevée de leurs aiguilles. Enfin, le contrôle de la perte d'eau a significativement retardé l'abscission induite par l'éthylène. Ainsi, l'exposition des branches à 90% d'humidité ou à une température de 5°C a diminué la perte d'eau, l'évolution de l'éthylène et l'abscission des aiguilles. Le stockage des branches à une humidité de 90% a été particulièrement efficace augmentant de plus de 3 fois la durée de rétention des aiguilles. Il est ainsi suggéré que le sapin baumier réagisse à de faibles stress hydriques en libérant de l'éthylène. Une exposition de courte durée à l'éthylène est toutefois bénéfique alors qu'une exposition continuelle stimule les enzymes hydrolytiques qui culminent en l'abscission des aiguilles.

This chapter studies the identification of the profile of knowledge-intensive firms, analyzing if their innovation activity is a characteristic related with their profitability and employing as framework the ‘Resource-based view of the firm (RBV)'. Using a sample of 202 Spanish biotechnology companies, drawn from SABI database, the author has identified these firms' available data until 31st December, 2013. It has been used the cluster analysis methodology rarely employed in the preceding literature to characterise the firms of the sample. The empirical analysis results clarify the profile of the analysed firms, helping stakeholders and policy-makers to understand the dynamics of these kinds of firms and making strategic decisions accordingly over their characteristics. This would help them to grow in an orderly way and, thus, promote socio-economic changes to improve competitiveness and economic growth.

In Duras’s film India Song (1975) there is a scene showing Anne-Marie Stretter (Delphine Seyrig) in black satin reclining, her torso bare. Light touches her skin and its surface is iridescent. The infinite softness of the breast, like a hothouse flower, its moisture as Seyrig sweats, dissolve feeling, disarm. The breast’s fragility in the night air, its sensitivity, are apparent as Duras films breath, breathing. The shot gathers meanings about those liminal states between waking and sleeping, the agony and horror of a colonial world....

Unlike the physicist, the musicologist or the sociologist studying the intricacies of real-life sound, all of whom have a number of solid methodologies at their disposal, the literary scholar assessing a fictional soundscape is decidedly underequipped. Phrases like ‘point of view’ or ‘looking through a character’s eyes’ exemplify the ocularcentricity that has unfortunately tended to reduce a valuable narratological tool such as ‘focalization’ to a largely visual concept. In an attempt to revalue the other sensory modes, the auditory chief among them, several narratologists have recently come up with a number of new terms in order to differentiate between the different sensory experiences, thereby rethinking the concept of focalization. By cross-examining concepts such as ‘auricularisation’ (William Nelles and Sabine Schleckers, following film theorists François Jost and Michel Chion) and ‘auscultation’ (Melba Cuddy-Keane), and indicating how these differ from, yet intertwine with the visual aspects of narrative perspective scholars have hitherto tended to prioritize, this chapter aims to provide the first stepping stones towards a coherent theory for the study of sound in narrative. The writings of Virginia Woolf, in whose work sound more often than not fulfils a crucial function, will then serve to put the theory into practice.

The article introduces into scientific circulation a previously un- known monument to the private Ustyug chronicle of the 17th — 18th centuries. It represents several blocks of chronicles for the years of 1601–1735, left on clean lists of RSL manuscript, f. 310 (collection of V.M. Undolsky), No. 387. The study of ownership marks of the manuscript, as well as the annalistic text read in it allows us to make attribution of the work in question with confidence. Accord- ing to the author, the chronicler was created in a family of Ustyug merchants Sablin in 1670–1730s. The chronicle combines the features of the city chronicler, family notebook and diary notes. It reflects important milestones in the history of Veliky Ustyug: the events of the Troubles, the city fires of 1677 and 1678, the observation of the Big Comet of 1680/81, the Solovetsky trips of Peter the Great, the crop failures of the second half of the 1690s, the flood of 1723. The compilers of the chronicler pay special attention to the Ivanovsky fire of 1715 — the text of the chronicle preserved three independent descriptions of this natural disaster. The article concludes with the publication of the text by the Sablin’s Chronicle and the owner’s records of the manuscript of the Undolsky collection.

Abstract Ceramic matrix composite (CMC) parts create the opportunity for increased turbine entry temperatures within gas turbines. To achieve the highest temperatures possible, film cooling will play an important role in allowing turbine entry temperatures to exceed acceptable surface temperatures for CMC components, just as it does for the current generation of gas turbine components. Film cooling over a CMC surface introduces new challenges including roughness features downstream of the cooling holes and changes to the hole exit due to uneven surface topography. To better understand these impacts, this study presents flowfield and adiabatic effectiveness CFD for a 7-7-7 shaped film cooling hole at two CMC weave orientations. The CMC surface selected is a 5 Harness Satin weave pattern that is examined at two different orientations. To understand the ability of steady RANS to predict flow and convective heat transfer over a CMC surface, the weave surface is initially simulated without film and compared to previous experimental results. The simulation of the weave orientation of 0°, with fewer features projecting into the flow, matches fairly well to the experiment, and demonstrates a minimal impact on film cooling leading to only slightly lower adiabatic effectiveness compared to a smooth surface. However, the simulation of the 90° orientation with a large number of protruding features does not match the experimentally observed surface heat transfer. The additional protruding surface produces degraded film cooling performance at low blowing ratios but is less sensitive to blowing ratio, leading to improved relative performance at higher blowing ratios, particularly in regions far downstream of the hole.