Accounting education at doctoral level : a Canadian perspective with special reference to the demand and supply of academic accountants

This study is a critical analysis of doctoral accounting education. Its mandate is to examine the extent to which existing university programmes in accounting meet the needs of those concerned with the education of academic accountants; to consider ways in which universities could improve options for the education of accountants; to explore the continuing major shortage of accounting faculty; and to analyze the resource requirements, especially human resource requirements and their impact on university based accounting education in Canada.What do we expect from accounting schools? What do we want them to do besides helping to educate accountants? What kind of accounting education do we want them to dispense? Who is the better judge of student needs, the accounting professoriate or the accounting practitioners? Is the relationship between the professoriate and the accounting practitioner symbiotic or a superior-subordinate situation?What can be done to:1) increase the number of applications for admission to accounting Ph. D. programmes?2) shorten the duration of the Ph. D. programme?3) increase non-government financial support to universities?4) improve financial rewards for Ph. D. s?5) market academic accounting as an exciting career?These are typical questions that evolved and were dealt with in this research effort.It is evident that the present state of accounting education in Canada is a cause of deep concern for many who are directly involved with it. The severe shortage of academic accountants coupled with the market demand for better trained, professionally qualified accountants has put a great strain on universities. The demand for a larger commitment to accounting education is occurring at a time when programmes are under severe financial constraints. Given the circumstances, it should not be surprising that there is much discontent with the status of accounting education.This paper researches the educational issues involved and suggests respective educational policies in resolving them. It also explores the accounting labour market and evaluates the ramifications that various policies have upon it. Concentration on particular segments of accounting education is highlighted and justified by the asymmetry that characterizes the contribution of these elements to doctoral education in accounting

Antioksidacijski i antimikrobni učinak ekstrakata tršlje (Pistacia lentiscus L.) u kobasicama od svinjskog mesa

Pistacia lentiscus fruits are ingredients of traditional Cypriot sausages. The objective of this study is to evaluate P. lentiscus extracts as natural additives to the sausages. First, the phenolic content and antioxidant activity of fruit and leaf extracts were determined. Results revealed that leaves are richer source of polyphenolic antioxidants than fruits, with methanol being the better extraction solvent. In the next step, the antioxidant and antimicrobial effects of methanolic extracts (300 mg/kg) in the pork sausage formulation were investigated. Peroxide, acid and thiobarbituric acid-reactive substance values demonstrated that both fruit and leaf extracts reduced the rate of lipid oxidation of sausages at 4 °C. Total viable count revealed significant differences on the fifth day of storage, with better microbial inhibition by leaf extract. No significant differences between the extracts were observed after the tenth day of storage. Overall, the extracts can be used to prevent lipid oxidation and reduce microbial spoilage during the first days of storage of fresh traditional pork sausages.Plod tršlje (Pistacia lentiscus) koristi se kao dodatak tradicionalno proizvedenim ciparskim kobasicama. Svrha je ovoga rada bila ispitati djelovanje ekstrakata tršlje kao prirodnih dodataka kobasicama. Prvo je određen udjel fenola u ekstraktima ploda i lista te je izmjerena njihova antioksidacijska aktivnost. Rezultati pokazuju da je lišće tršlje bogatije polifenolnim antioksidansima od plodova, a za njihovu je ekstrakciju najbolje upotrijebiti metanol. Zatim je ispitan antioksidacijski i antimikrobni učinak metanolnih ekstrakata (300 mg/kg) u kobasicama od svinjskog mesa. Peroksidni i kiselinski brojevi te koncentracija reaktivnih spojeva tiobarbiturne kiseline potvrđuju da se dodatkom oba ekstrakta smanjila oksidacija lipida u kobasicama na temperaturi skladištenja od 4 °C. Nakon pet dana skladištenja je u uzorcima kobasica s ekstraktima tršlje u usporedbi s kontrolnim uzorkom znatno smanjen ukupni broj živih stanica mikroorganizama, pri čemu je ekstrakt lišća imao bolji inhibicijski učinak. Nakon deset dana skladištenja nisu uočene bitne razlike u inhibicijskom učinku između ekstrakta ploda i lišća. Iz dobivenih rezultata moguće je zaključiti da se ekstrakti ploda i lišća tršlje mogu primijeniti za sprečavanje oksidacije lipida i produljenje trajnosti tradicionalnih kobasica od svježeg svinjskog mesa

Alien Registration- Gekas, George (Kittery, York County)

https://digitalmaine.com/alien_docs/3663/thumbnail.jp

Accounting education at doctoral level : a Canadian perspective with special reference to the demand and supply of academic accountants

This study is a critical analysis of doctoral accounting education. Its mandate is to examine the extent to which existing university programmes in accounting meet the needs of those concerned with the education of academic accountants; to consider ways in which universities could improve options for the education of accountants; to explore the continuing major shortage of accounting faculty; and to analyze the resource requirements, especially human resource requirements and their impact on university based accounting education in Canada.What do we expect from accounting schools? What do we want them to do besides helping to educate accountants? What kind of accounting education do we want them to dispense? Who is the better judge of student needs, the accounting professoriate or the accounting practitioners? Is the relationship between the professoriate and the accounting practitioner symbiotic or a superior-subordinate situation?What can be done to:1) increase the number of applications for admission to accounting Ph. D. programmes?2) shorten the duration of the Ph. D. programme?3) increase non-government financial support to universities?4) improve financial rewards for Ph. D. s?5) market academic accounting as an exciting career?These are typical questions that evolved and were dealt with in this research effort.It is evident that the present state of accounting education in Canada is a cause of deep concern for many who are directly involved with it. The severe shortage of academic accountants coupled with the market demand for better trained, professionally qualified accountants has put a great strain on universities. The demand for a larger commitment to accounting education is occurring at a time when programmes are under severe financial constraints. Given the circumstances, it should not be surprising that there is much discontent with the status of accounting education.This paper researches the educational issues involved and suggests respective educational policies in resolving them. It also explores the accounting labour market and evaluates the ramifications that various policies have upon it. Concentration on particular segments of accounting education is highlighted and justified by the asymmetry that characterizes the contribution of these elements to doctoral education in accounting

Alien Registration- Gekas, George (Kittery, York County)

https://digitalmaine.com/alien_docs/3663/thumbnail.jp

Influence of Air-Drying on the Quality Characteristics of Spearmint: Effects of Air Temperature and Velocity

Dry spearmint is a commodity widely used in food manufacturing both as an ingredient and a product itself. The objective of this study was to determine the effect of different drying temperatures and air velocities on the quality of dried product in an attempt to recommend the optimum drying conditions. Physicochemical and microbiological properties were evaluated as quality indexes. Results revealed that temperature and air velocity were statistically significant for most of the parameters investigated. Taking into consideration that consumers have a preference towards dried herbs that retain the characteristics of the fresh material, the suggested combination for drying spearmint is at 40C with an air velocity of 3 m/s. This combination has been experimentally demonstrated that can also significantly improve the microbiological quality of the product. Practical Applications: Drying process is often applied to preserve and increase self-life of leafy aromatic plants through decreasing moisture content and water activity. Through the present work the effect of air-drying on the quality attributes of dried spearmint was investigated. Different combinations of temperature and air velocities were tested in an attempt to determine the most suitable drying parameters that will lead to a high quality product. The application proposed at 40C with an air velocity of 3 m/s can be adopted by manufactures in industrial scale. The aforementioned combination produced dried spearmint with the best physicochemical and microbiological characteristics

Influence of Air-Drying on the Quality Characteristics of Spearmint: Effects of Air Temperature and Velocity

Dry spearmint is a commodity widely used in food manufacturing both as an ingredient and a product itself. The objective of this study was to determine the effect of different drying temperatures and air velocities on the quality of dried product in an attempt to recommend the optimum drying conditions. Physicochemical and microbiological properties were evaluated as quality indexes. Results revealed that temperature and air velocity were statistically significant for most of the parameters investigated. Taking into consideration that consumers have a preference towards dried herbs that retain the characteristics of the fresh material, the suggested combination for drying spearmint is at 40C with an air velocity of 3 m/s. This combination has been experimentally demonstrated that can also significantly improve the microbiological quality of the product. Practical Applications: Drying process is often applied to preserve and increase self-life of leafy aromatic plants through decreasing moisture content and water activity. Through the present work the effect of air-drying on the quality attributes of dried spearmint was investigated. Different combinations of temperature and air velocities were tested in an attempt to determine the most suitable drying parameters that will lead to a high quality product. The application proposed at 40C with an air velocity of 3 m/s can be adopted by manufactures in industrial scale. The aforementioned combination produced dried spearmint with the best physicochemical and microbiological characteristics

Health-Promoting Effects of Pistacia Resins: Recent Advances, Challenges, and Potential Applications in the Food Industry

.Pistacia resins are a complex mixture comprising of different bioactive compounds, with the presence of triterpenes and essential oils being characteristic for these resins. Since ancient times, Pistacia resins have been used in traditional medicine of Mediterranean and Middle Eastern countries as herbal remedies. There is accumulating evidence that suggests that Pistacia resins may contribute to the reduction of many chronic diseases, such as gastrointestinal disorders, cardiovascular diseases, and some forms of cancer, while in parallel promoting oral health and other physiological functions such as antimicrobial and antioxidant activities. This review aims at presenting and critically reviewing the health effects from the consumption of Pistacia resins whilst revealing future challenges and potential applications in the food industry