IFRS für KMU

Mit der Publikation des International Financial Reporting Standard for Small and Medium-Sized Entities – kurz: IFRS for SMEs – im Juli 2009 ging das bisher langwierigste Projekt des International Accounting Standards Board (IASB) zu Ende: ein einziges Regelwerk weltweit für Finanzberichte privater Unternehmen! Während die „vollen“ IFRS (full IFRS) und US GAAP immer komplexer werden, wird mit dem IFRS for SMEs eine Variante light in den Markt gebracht. Der vorliegende Beitrag erläutert Geltungsbereich, Werdegang und Wesensmerkmale des neuen Standards, dessen wesentliche Unterschiede zu den „vollen“ IFRS sowie den Swiss GAAP FER und beleuchtet das Marktpotenzial in der Schweiz

Neural Network Model for Apparent Deterministic Chaos in Spontaneously Bursting Hippocampal Slices

A neural network model that exhibits stochastic population bursting is studied by simulation. First return maps of inter-burst intervals exhibit recurrent unstable periodic orbit (UPO)-like trajectories similar to those found in experiments on hippocampal slices. Applications of various control methods and surrogate analysis for UPO-detection also yield results similar to those of experiments. Our results question the interpretation of the experimental data as evidence for deterministic chaos and suggest caution in the use of UPO-based methods for detecting determinism in time-series data.Comment: 4 pages, 5 .eps figures (included), requires psfrag.sty (included

Effects of Colon Cancer Risk Counseling for First-Degree Relatives

Background: Individuals with a first-degree relative who has had colorectal cancer are at increased risk for colorectal cancer and thus can benefit from early detection. Tailored risk counseling may increase adherence to screening guidelines in these persons. The present study evaluated a culturally sensitive Colon Cancer Risk Counseling (CCRC) intervention for relatives of colorectal cancer patients. Methods: A randomized trial evaluated personalized CCRC sessions with print materials and follow-up phone calls compared with a comparable General Health Counseling (GHC) intervention. One hundred and seventy-six siblings and children of colorectal cancer patients, living in Hawaii, were assessed at baseline and 4 and 12 months after intervention. Physician verification of colorectal cancer screening reports supplemented survey data. Results: The CCRC intervention had a significant treatment effect at 4 months (13% greater increase than for GHC) that plateaued to a trend at 12 months. For those who were nonadherent at baseline, the CCRC led to a 17% net increase in screening adherence. Participants rated the CCRC intervention better than GHC for the amount and usefulness of new information. Conclusions: Using a study design that compared risk counseling to an attention-matched and tailored control condition provided a rigorous test of CCRC that emphasized the relevance of family experience with colorectal cancer. The combination face-to-face, phone, and small media risk counseling intervention for people with a family history of colorectal cancer should be considered for adoption in health care and public health settings

Assessment and Choice: An Operant Simulation of Foraging in Patches

Pigeons were presented with an operant simulation of two prey patches using concurrent random ratio schedules of reinforcement. An unstable patch offered a higher initial reinforcement probability, which then declined unpredictably to a zero reinforcement probability in each session. A stable patch offered a low but unvarying reinforcement probability. When the reinforcement probability declined to zero in a single step, the birds displayed shorter giving-up times in the unstable patch when the ratio between the initial reinforcement probabilities in the unstable and stable patches was greater and when the combined magnitude of the reinforcement probabilities in the two patches was greater. When the unstable patch declined in two steps, the birds behaved as if their giving-up times were influenced heavily by events encountered during the most recent step of the double-step change. This effect was observed, however, only when the reinforcement probability in that step was .04, not when it was .06. All of these data agree with the predictions of a capture-probability model based on a comparison of the estimated probability of receiving a reinforcer in the current patch with that in alternative patches

Through the Eyes of the Mentor: Understanding the Adolescent Developing Reader

While some teacher candidates may believe reading instruction is the responsibility of English teachers, providing teacher candidates across all content areas with opportunities to develop skills working with developing readers may impact this misconception. Since some teacher candidates have limited experience, confidence, and/or reading strategies to instruct developing readers, this study examines the individual experiences of reading mentors at a midwestern university and the effect of their experience on developing readers. This mentoring experience revealed an impact both for the teacher candidates and developing readers. This opportunity proved to be rewarding while providing a glimpse of the reality of working with developing readers in teacher candidates’ future classrooms

Through the Eyes of the Mentor: Understanding the Adolescent Developing Reader

While some teacher candidates may believe reading instruction is the responsibility of English teachers, providing teacher candidates across all content areas with opportunities to develop skills working with developing readers may impact this misconception. Since some teacher candidates have limited experience, confidence, and/or reading strategies to instruct developing readers, this study examines the individual experiences of reading mentors at a midwestern university and the effect of their experience on developing readers. This mentoring experience revealed an impact both for the teacher candidates and developing readers. This opportunity proved to be rewarding while providing a glimpse of the reality of working with developing readers in teacher candidates’ future classrooms

Motivational factors towards fast-food joint selection in under-developed country setting: A Partial Least Square and Structural Equation Modeling (PLS-SEM) approach

The abrupt rise in the fast food business the world over calls for research attention to the phenomenon, especially, in underdeveloped and developing economies. Research is scanty regarding the phenomenon; especially what motivates patrons to select fast food joints in under developed economies such as Ghana. The study sought to ascertain the motivational factors that actuate (or stimulate) consumers' intent to select a fast-food joint in an under-developed country setting, particularly, in Ghana, a sub-Sahara African region. Additionally, the partial goal of this survey is to examine the mediating role of convenience (CONV), and taste and preference (TASPRE) given the indirect effect of traditional advertising communication medium (ACM); Radio/Tv and word-of-mouth. Using a quantitative research approach, a structured survey questionnaire was used to intercept buyers of fast-food at vantage points in the Cape Coast metropolis in the Central region of Ghana. A non-randomized sampling technique, precisely, the convenience sampling, was adopted to consider popular fast-food joints that aided the researchers to intercept customers/buyers for the study. Results from the application of partial least square and structural equation modelling (PL-SEM) of 305 valid responses revealed that the mediation (indirect) analysis supported all the mediate-hypotheses. The research implications and future study directions are discussed in the concluding part of the paper.Internal Grant Agency of FaME through Tomas Bata University in Zlin, Czech Republic [IGA/FaME/2019/008

Is Your Neighborhood Designed to Support Physical Activity? A Brief Streetscape Audit Tool.

INTRODUCTION:Macro level built environment factors (eg, street connectivity, walkability) are correlated with physical activity. Less studied but more modifiable microscale elements of the environment (eg, crosswalks) may also affect physical activity, but short audit measures of microscale elements are needed to promote wider use. This study evaluated the relation of a 15-item neighborhood environment audit tool with a full version of the tool to assess neighborhood design on physical activity in 4 age groups. METHODS:From the 120-item Microscale Audit of Pedestrian Streetscapes (MAPS) measure of street design, sidewalks, and street crossings, we developed the 15-item version (MAPS-Mini) on the basis of associations with physical activity and attribute modifiability. As a sample of a likely walking route, MAPS-Mini was conducted on a 0.25-mile route from participant residences toward the nearest nonresidential destination for children (n = 758), adolescents (n = 897), younger adults (n = 1,655), and older adults (n = 367). Active transportation and leisure physical activity were measured with age-appropriate surveys, and accelerometers provided objective physical activity measures. Mixed-model regressions were conducted for each MAPS item and a total environment score, adjusted for demographics, participant clustering, and macrolevel walkability. RESULTS:Total scores of MAPS-Mini and the 120-item MAPS correlated at r = .85. Total microscale environment scores were significantly related to active transportation in all age groups. Items related to active transport in 3 age groups were presence of sidewalks, curb cuts, street lights, benches, and buffer between street and sidewalk. The total score was related to leisure physical activity and accelerometer measures only in children. CONCLUSION:The MAPS-Mini environment measure is short enough to be practical for use by community groups and planning agencies and is a valid substitute for the full version that is 8 times longer

Implications of Cosmic Repulsion for Gravitational Theory

In this paper we present a general, model independent analysis of a recently detected apparent cosmic repulsion, and discuss its potential implications for gravitational theory. In particular, we show that a negatively spatially curved universe acts like a diverging refractive medium, to thus naturally cause galaxies to accelerate away from each other. Additionally, we show that it is possible for a cosmic acceleration to only be temporary, with some accelerating universes actually being able to subsequently recontract.Comment: RevTeX, 13 page

Nest-Site Selection and Nest Survival of the Rusty Blackbird: Does Timber Management Adjacent to Wetlands Create Ecological Traps?

Animals are subject to ecological traps when anthropogenic changes create habitat that appears suitable but when selected results in decreased fitness. The Rusty Blackbird (Euphagus carolinus) breeds in boreal wetlands and has declined by 85–95% over the last half century. We studied nest-site selection and daily nest survival rate (DSR) of 43 Rusty Blackbird nests in northern New England and evaluated whether regenerating logged areas adjacent to wetlands created ecological traps. Although nesting adults avoided high-canopied forests and selected areas with dense balsam fir (Abies balasmea) 1 to 3 m high, those characteristics were not associated with DSR. Conversely, the frequency of speckled alder (Alnus incana) and sedges (Cyperaceae) in the nest plot varied with DSR, suggesting that the risk of predation of nests within wetlands was lower. DSR also varied with past logging; nests in plots not harvested recently were 2.3x more likely to fledge young than nests in plots harvested within 20 years. When logging extends to the edges of or into wetlands, the subsequent dense regenerating conifers appear to attract Rusty Blackbirds to nest closer to or within these human-altered uplands, exposing their nests to increased predation not typical of unaltered wetlands. Three surrogates for habitat preference did not differ by timber-management history, suggesting that the birds do not prefer habitats that increase their fitness. Rusty Blackbirds nesting in harvested wetlands may be subject to “equal preference” ecological traps, and we suggest that buffers 75 m wide around the perimeter of suitable wetlands should increase DSR