Separation – integration – and now …? - An historical perspective on the relationship between German management accounting and financial accounting

German accounting has traditionally followed a dual ledger approach with strictly separated internal cost accounting, as the basis for management information, and external financial accounting focusing on creditor protection and based on the commercial law. However, the increased adoption of integrated accounting system implies a significant change in the relationship between financial and management accounting systems. We use Hegelian dialectic to trace the historical development of German accounting from separated systems towards antithetical propositions of full integration, and the emergence of partial integration as the synthesis of this transformation process. For this reason, our paper provides a comprehensive analysis of the literature on the relationship between financial and management accounting in Germany. On this basis, we elaborate how financial accounting in Germany has been shaped by its economic context and legislation, and how financial accounting – accompanied by institutional pressures – in turn influenced management accounting. We argue that the changing relationship between management and financial accounting in the German context illustrates how current accounting practice is shaped not only by its environment, but also by its historical path. Based on this reasoning, we discuss several avenues for future research

Honey, a Gift from Nature to Health and Beauty: A Review

Benefits of honey are contributed by the composition of its elements such as glucose, fructose, glucose oxidase, vitamins and phenolic compounds. For health, honey can be used to treat wounds due to the antibacterial activity conferred by the hydrogen peroxide produced by glucose oxidase in honey. Anti-inflammatory, anti-oxidant, deodorizing and tissue regeneration activities in honey also help in the wound healing process. It can also be an alternative sweetener for diabetic patients to ensure compliance to a healthy diet. Moreover, honey exerts several effects such as lowering low density lipids and increasing high density lipids, thus reducing risk of atherosclerosis. In terms of beauty, honey can be used on skin and hair. It moisturizes skin through its natural humectant properties contributed by high contents of fructose and glucose. Honey treats acne on the skin due to its antibacterial activity, anti-inflammatory action and tissue repair. The hair can benefit from honey in such a way that the hair has abundance, and becomes easier to comb. However, there have not been as many studies regarding the use of honey in skin in comparison to its use for health. Therefore, future studies on honey could research its use, action and benefits in both cosmetics and dermatology

About 20 years of silicon-based thin-film sensors with chalcogenide glass materials for heavy metal analysis: Technological aspects of fabrication and miniaturization (Review)

Chalcogenide glass materials as membranes for potentiometric sensors for chemical analysis in solutions, e.g., ion-selective electrodes, have been studied for more than three decades. Already in the 1970's, first papers dealt with the ion-sensing properties of chalcogenide glasses, followed by systematic investigations of their solid-state chemistry, the sensing mechanism and their analytical characteristics. Combining the analytical performance of chalcogenide glass membranes with techniques originally invented for semiconductor processing, a new generation of silicon-based thin-film sensors with chalcogenide glass materials for heavy metal detection has been created. In the beginning, co-sputtering of Cu and As2Se3 resulted in a Cu2+-selective field-effect sensor, while in recent years, a variety of chalcogenide glass materials have been stoichiometrically deposited onto ISFETs (ion-sensitive field-effect transistor), EIS (electrolyte-insulator-semiconductor), LAPS (light-addressable potentiometric sensor) and RISE structures, respectively, serving as miniaturized chemical sensors. The present review paper is devoted to research and development in the field of silicon-based thin-film sensors with chalcogenide glass materials and emphasizes technological aspects of fabrication and miniaturization within the last 20 years