International Accounting Standards, Budgeting and Controlling in Private and Public Sector

The purpose of this article is to present the ability of convergence in budgeting and control mechanisms between Private and Public Sectors, based on the standardization of financial events in accordance with International Accounting Standards (IAS). The necessity arises from the trend –expressed as New Public Management (NPM) theory – of adopting in Public Sector entities, management procedures that are followed in the Private Sector. The research concludes that the common structure of financial statements under IAS/IFRS and IPSAS allows the convergence of budgeting and control mechanisms between Public and Private Sectors. In the herein presented article, the budgeting and controlling models applied in the Private Sector entities have been applied in the Public Sector organizations considering the different directions of the mechanisms that generate these models. The research enhances the accountability and decision-making in the Public Sector, while contributing to further discussions about the effectiveness of the application of Private-sector techniques in Public entities.     Keywords: Audit; Accounting, IAS/IFRS/IPSAS, Financial Contro

Normal eye fundus in dog and cat

Ο όρος βυθός του οφθαλμού είναι ένας κλινικός όρος που προσδιορίζει to οπίσθιο μέρος του βολβού του οφθαλμού που είναι ορατό κατά τη βυθοσκόπηση. Στο σκύλο περισσότερο, αλλά και στη γάτα, ο βυθός του οφθαλμού παρουσιάζει έντονη ποικιλομορφία. Κατά περίσταση όλες οιστιβάδες του βολβού (αμφιβληστροειδής χ., χοριοειδής χ.και σκληρός χ.) μπορούν να γίνουν ορατές κατά τη βυθοσκόπηση.Τα κυριότερα ανατομικά στοιχεία που απαρτίζουν την εικόνα του βυθοΰ είναι: α) Τα αγγεία του αμφιβληστροειδούς χ. β) Η οπτική θηλή. γ) Το μελάγχρουν επιθήλιο (αόρατοστα αλφικά ζώα) και δ) Το ταπήτιο που προσδίδει τη χαρακτηριστική μεταλλική χροιά στο βυθό και που μπορεί να είναι υποπλαστικό ή να λείπει. Η φυσιολογική εικόνα του βυθοΰ στο σκΰλο διαμορφώνεται μετά τη 16η εβδομάδα από τη γέννηση. Μέχρι τότε η εικόνα του βυθοΰ είναι ασαφής. Η προσεκτική εκτίμηση των πολλών παραλλαγών στη φυσιολογική εικόνα του βυθοΰ είναι απαραίτητη διότι πολλές από αυτές μποροΰν να συγχυσθοΰν με διάφορες παθολογικές καταστάσεις.The term eye fundus is clinical and indicates the posterior part of eye globe, which is visible during ophthalmoscopy. In dogs mostly, but also in cats, eye fundus presents an important variability. All globe layers (retina,chorioid and sclera tuniques) could be visualized during ophthalmoscopy. Main anatomic components of fundus image are: a)Retinal vessels,b)The optic disc, c)The retinal pigment epithelium (invisible in albinoid animals) and d) The tapetum lucidum which gives the metallic nuance of fundus and can be hypoplastic or missing. The normalappearance of fundus is completed beyond the 16th week after birth. Until then the image is unclear. Careful estimation of numerous variations of normal eye fundus image is necessary, because plenty of them can be confused with pathologic situations

Electroretinography in small animal practice

Η μεγάλη πρόοδος που συντελέστηκε τις τελευταίες δεκαετίες στη γνώση της φυσιολογίας της όρασης, καθώς καιη ανάπτυξη της τεχνολογίας των ηλεκτρονικών υπολογιστών, βοήθησαν στην τελειοποίηση των ηλεκτροφυσιολογιών μεθόδων διερεύνησης της όρασης. Μεταξύ των μεθόδων αυτών, η ηλεκτροαμφιβληστροειδογραφία είναι η εξέταση που κυρίως εφαρμόζεται στην οφθαλμολογία των μικρών ζώων, διότι, σε αντίθεση με άλλες μεθόδους, δεν απαιτεί την υποκειμενική συμμετοχή του ασθενούς ζώου. Το ηλεκτροαμφιβληστροειδογράφημα (ΗΑΓ) αποτελεί τηγραφική απεικόνιση των μεταβολών του ηλεκτρικού δυναμικού του αμφιβληστροειδούς μετά από το φωτεινό του ερεθισμό και κατ'ουσίαν ελέγχει τη λειτουργικότητα των έξω στοιβάδων του αμφιβληστροειδή χιτώνα. Η κατανόηση του ΗΑΓ προϋποθέτει την καλή γνώση της ανατομικής και ιστολογικής οργάνωσης του αμφιβληστροειδή, καθώς και της φυσιολογίας της όρασης. Από την άλληπλευρά, η σωστή συλλογή και αξιολόγηση του ΗΑΓ απαιτεί τον πλήρη έλεγχο όλων εκείνων των παραμέτρων που θα μπορούσαν να επηρεάσουν το αποτέλεσμα της εξέτασης, δεδομένου ότι πρόκειται για μία ιδιαίτερα ευαίσθητη μέθοδο. Το γεγονός της ύπαρξης πολλών παραμέτρων που καθορίζουν τα αποτελέσματα της εξέτασης, καθώς και το γεγονός της ύπαρξης διαφόρων εξεταστικών πρωτοκόλλων, έχουν ως συνέπεια τα αποτελέσματα αυτά να μην είναι αντικειμενικώς συγκρίσιμα μεταξύ των διαφόρων εργαστηρίων. Έτσι, τα αποτελέσματα κάθε εξέτασης αξιολογούνται συμφωνά με τις τιμές αναφοράς του εργαστηρίου στο οποίο αυτή διενεργήθηκε.Το ΗΑΓ είναι μια πολύτιμη εξέταση για τη διάγνωση των νοσημάτων του αμφιβληστροειδή και των αιτίων τύφλωσης στα μικρά ζώα. Σήμερα, τα περισσότερα ΗΑΓ σε όλο τον κόσμο αφορούν στον προεγχειρητικό έλεγχο της λειτουργικότητας του αμφιβληστροειδή σε ζώα που πάσχουν από καταρράκτη. Άλλες ενδείξεις για την εφαρμογή του είναι η πρώιμη διάγνωση της προϊούσαςατροφίας του αμφιβληστροειδή, η διαφοροδιάγνωση της αιφνίδιας τύφλωσης, το γλαύκωμα και η αποκόλληση του αμφιβληστροειδή. Ιδιαίτερη, επίσης, είναι η προσφορά του ΗΑΓ στην παρακολούθηση της εξέλιξης των νοσημάτων του αμφιβληστροειδή.During the last years, clinical electrophysiology has considerably improved, allowing the evaluation of the retina and visual pathways. In small animal practice, electroretinography is more useful than other diagnostic techniques for the assessment of retinal function, because of the fact that this method doesn't require patient's cooperation. Electroretinography (ERG) is an electrophysiological technique, which measures the retinal action potentials in response to light stimulation. Flash ERG evaluates the function of outer retina and is performed by the using of flashlight units that uniformly stimulate the retina. The evaluation of ERG requires the well understanding of the morphology as well as the physiologic function of the retina. Furthermore, a number of factors, which can influence the quality of the ERG, are totally controlled during the procedure. Because of the fact that electroretinographic values vary, according to many factors and different diagnostic protocols, comparison of results, obtained from different laboratories, would be difficult. Therefore, each veterinary ERG laboratory obtains its own normal values. ERG is indicated, when retinal disease is suspected. ERG can also help to identify the cause of blindness. In small animal practice, the majority of ERGs are performed on candidates for cataract surgery. Other ERG indications include the early diagnosis of central or generalized progressive retinal atrophy (PRA), the differential diagnosis between the sudden acquired retinal degeneration (SARD) and optic neuritis, the glaucoma and many cases of retinal detachments. Furthermore, ERG is used to evaluate the progression of many retinal disorders

Iconoscope : Designing a Game for Fostering Creativity

This paper introduces Iconoscope, a game aiming to foster the creativity of a young target audience in formal or infor- mal educational settings. At the core of the Iconoscope de- sign is the creative, playful interpretation of word-concepts via the construction of visual icons. In addition to that, the game rewards ambiguity via a scoring system which favors icons that dichotomize public opinion. The game is played by a group of players, with each player attempting to guess which of the concepts provided by the system is represented by each opponent's created icon. Through the social interac- tion that emerges, Iconoscope prompts co-creativity within a group of players; in addition, the game o ers the poten- tial of human-machine co-creativity via computer-generated suggestions to the player's icon. Experiments with early prototypes, described in this paper, provide insight into the design process and motivate certain decisions taken for the current version of Iconoscope which, at the time of writing, is being evaluated in selected schools in Greece, Austria and the United Kingdom.peer-reviewe

An Analysis of Critical Variables Affecting Working Capital in Infrastructure Projects

The research aims at exploring the critical variables that affect public works contractors’ working capital in the delivery of infrastructure projects. Effective financial management has long been recognized as the ‘lifeblood’ of construction contractors, especially during economic periods of recession. The main reason for insolvency in the built environment is the lack of working capital to support contractors’ site operations. Therefore, it is vital to accurately predict the project working capital requirements at the pre-tender stage and closely monitor project cash-flow during the physical production process. The proposed methodology entails the development of a cash-flow/ working capital calculation process based on spreadsheet modelling and the Gantt chart for the derivation of project disbursements S-curves, revenue step function curves, and maximum/net cash-flow profiles. The model is implemented to a recently delivered typical infrastructure project – the construction of a new peripheral highway reinforced concrete bridge – and a sensitivity analysis is conducted to reach useful conclusions concerning the significance in infrastructure working capital of the following variables examined: the retention percentage, the ‘front-end rate loading’ by the contractor, and the premium advance incentive by the owner. The lowest maximum working capital requirement results from the provision of an advance mobilization payment by the owner to the contractor at project start-up and the selection of the latest start times site work execution program. The herein presented study is expected to assist both researchers and practitioners operating within the public construction sector in decision-making towards more effective financial management of infrastructure projects.     Keywords: infrastructure projects, public works contractors, cash-flow management, working capital, Gantt chart, S-curv

Frontal Chromatography of Proteins: The Effect on Column Performance of the Restricted Diffusion of Molecules in Porous Chromatographic Adsorbents

A theoretical formulation is presented that can be used to describe the dynamic behavior of frontal chromatography of proteins in columns packed with adsorbent particles in which restricted pore diffusion of the adsorbate molecules occurs. The results of this work clearly indicate that the time for breakthrough and the effective utilization of the adsorptive capacity of the chromatographic particles increase as (a) the size of the adsorbate and/or ligand (active site) molecule decreases, (b) the pore connectivity, n(T), of the porous network of the adsorbent particles increases, and (c) the column length, L, increases. Copyright (C) 1998 Elsevier Science B.V

Novel General Expressions that Describe the Behavior of the Height Equivalent of a Theoretical Plate in Chromatographic Systems Involving Electrically-driven and Pressure-driven Flows

Novel general expressions are constructed and presented that describe the behavior of the height equivalent of a theoretical plate (plate height), H, as a function of the linear velocity, Vx, along the axis, x, of the column and the kinetic parameters that characterize the mass transfer and adsorption mechanisms in chromatographic columns. Open tube capillaries as well as columns packed with either non-porous or porous particles are studied. The porous particles could have unimodal or bimodal pore-size distributions and intraparticle convective fluid flow and pore diffusion are considered. The expressions for the plate height, H, presented in this work could be applicable to high-performance liquid chromatography (HPLC) and capillary electrochromatography (CEC) systems, and could be used together with experimental plate height, H, versus linear velocity, Vx, data to determine the values of the parameters that characterize intraparticle convective fluid flow and pore diffusion. Furthermore, chromatographic systems under unretained as well as under retained conditions are examined. The experimental values of the plate height, H, versus the linear velocity, Vx, for a CEC system involving charged porous silica C8 particles and an uncharged analyte are compared with the theoretical results for the plate height, H, obtained from the expressions presented in this work. The agreement between theory and experiment is good, and the results indicate that the magnitude of the intraparticle electroosmotic flow (EOF) in the pores of the particles is substantial while the pore diffusion coefficient was of small magnitude. But the overall intraparticle mass transfer resistance in these particles was low because of the significant contribution of the intraparticle EOF. Simulation results are also presented (i) for a hybrid HPLC-CEC system, and (ii) for different CEC systems involving open capillaries as well as packed columns having non-porous or porous particles. The analysis of the results indicates (a) the reasons for the superior performance exhibited by the hybrid HPLC-CEC system over the performance obtained when the system is operated only in the HPLC mode, and (b) the operational configuration and the properties that the structure of the porous particles would have to have in CEC systems involving uncharged or charged analytes under unretained or retained conditions in order to obtain high CEC efficiency (low values of the plate height, H). © 2002 Elsevier Science B.V. All rights reserved

Network Model Investigation Of Gas Transport In Bidisperse Porous Adsorbents

A capillary network model consisting of a micropore network permeated by one of macropores of randomly varying size has been constructed. Although simplified (to keep computer space and time requirements low) in relation to a real bidisperse porous adsorbent or catalyst, it embodies the salient pore structural features likely to determine the gas-transport behavior of such porous solids. Suitable model calculations of Knudsen gas-phase and surface diffusion enabled us to (i) validate useful approximate methods for the more economical evaluation of network permeability and (ii) demonstrate certain important characteristic effects of nonrandom bidisperse pore structure on transport behavior and their practical consequences, especially in connection with the experimental determination of surface diffusion coefficients. © 1991, American Chemical Society. All rights reserved

Modeling and Simulation of the Dynamic Behavior of Monoliths: Effects of Pore Structure from Pore Network Model Analysis and Comparison with Columns Packed with Porous Spherical Particles

A mathematical model is presented that could be used to describe the dynamic behavior, scale-up, and design of monoliths involving the adsorption of a solute of interest. The value of the pore diffusivity of the solute in the pores of the skeletons of the monolith is determined in an a priori manner by employing the pore network modeling theory of Meyers and Liapis [J. Chromatogr. A, 827 (1998) 197 and 852 (1999) 3]. The results clearly show that the pore diffusion coefficient, D(mp), of the solute depends on both the pore size distribution and the pore connectivity, n(T), of the pores in the skeletons. It is shown that, for a given type of monolith, the film mass transfer coefficient, K(f), of the solute in the monolith could be determined from experiments based on Eq. (3) which was derived by Liapis [Math. Modelling Sci. Comput., 1 (1993) 397] from the fundamental physics. The mathematical model presented in this work is numerically solved in order to study the dynamic behavior of the adsorption of bovine serum albumin (BSA) in a monolith having skeletons of radius r(o)=0.75.10-6 m and through-pores having diameters of 1.5.10-6-1.8.10-6 m [H. Minakuchi et al., J. Chromatogr. A, 762 (1997) 135]. The breakthrough curves of the BSA obtained from the monolith were steeper than those from columns packed with porous spherical particles whose radii ranged from 2.50.10-6 m to 15.00.10-6 m. Furthermore, and most importantly, the dynamic adsorptive capacity of the monolith was always greater than that of the packed beds for all values of the superficial fluid velocity, V(tp). The results of this work indicate that since in monoliths the size of through-pores could be controlled independently from the size of the skeletons, then if one could construct monolith structures having (a) relatively large through-pores with high through-pore connectivity that can provide high flow-rates at low pressure drops and (b) small-sized skeletons with mesopores having an appropriate pore size distribution (mesopores having diameters that are relatively large when compared with the diameter of the diffusing solute) and high pore connectivity, n(T), the following positive results, which are necessary for obtaining efficient separations, could be realized: (i) the value of the pore diffusion coefficient, D(mp), of the solute would be large, (ii) the diffusion path length in the skeletons would be short, (iii) the diffusion velocity, v(D), would be high, and (iv) the diffusional response time, t(drt), would be small. Monoliths with such pore structures could provide more efficient separations with respect to (a) dynamic adsorptive capacity and (b) required pressure drop for a given flowrate, than columns packed with porous particles. Copyright (C) 1999 Elsevier Science B.V