A Welfare Comparison of Historical Cost and Fair Value Accounting Regimes

With ongoing controversy concerning fair value and historical cost accounting, existing accounting theory is focused on intra-firm decision making and is thus deficient in addressing the issue of maximizing social welfare. I propose models of historical cost and fair value accounting regimes which are embedded in models of monopoly and oligopoly. This allows for social welfare implications. I find that historical cost results in greater expected profits for both monopolists and oligopolists. However, if the market is elastic enough, a fair value regimes is welfare enhancing. Whereas, if the market is inelastic enough, historical cost is welfare enhancing

Some Preliminary Notes on the Subordination of Women

SUMMARY An introductory note on some of the theoretical assumptions made by the IDS Subordination of Women Workshop, and on the specialised language used. It is argued that the analytical object of study cannot be ‘women’ (an empirical category) but rather the relations between men and women in society. Three types of gender relations are specified and described and it is suggested that gender as a characteristic has led to the social domination of women by men. Reasons are given for choosing the term ‘subordination’ (rather than partriarchy) to refer to the general character of male/female relations. Lastly, some of the overall theoretical questions addressed by the Conference are raised. RESUMEN Algunas notas preliminares sobre la subordinación de las mujeres Una nota de introducción sobre algunas de las suposiciones teóricas hechas en el ciclo de estudios sobre la subordinación de las mujeres de IDS, y sobre el lenguaje especializado que se emplea. Se alega que el objetivo analítico del estudio no puede ser “las mujeres” (una categoría empírica), sino más bien las relaciones entre hombres y mujeres en la sociedad. Se especifican y describen tres tipos de relaciones de género y se sugiere que el género como característica ha conducido al dominio social de las mujeres por parte de los hombres. Se indican los motivos para elegir la expresión “subordinación” (en lugar de patriarcado) para referirse al carácter general de las relaciones masculino?femeninas. Por último, se suscitan algunas de las interrogantes teóricas generales planteadas en la Conferencia. RÉSUMÉ Remarques préliminaires sur la subordination de la femme Note d'introduction présentant certaines des hypothèses admises comme fondement théorique par le groupe de travail IDS sur la subordination de la femme, et traitant également du langage spécialisé qui a été employé. Une thèse tendant à exclure la notion de ‘la femme’ (catégorie empirique) propose à sa place celle des rapports entre hommes et femmes dans la société. Trois types de rapport entre les genres sont précisées et décrites, et à titre de suggestion, il est proposé que la notion du genre en tant qu caractéristique aurait conduit à la dominance sociale exercée par l'homme sur la femme. Des justifications sont fournies pour le choix du terme ‘subordination’ par préférence à celui de ‘patriarcat’, pour désigner d'une manière générale le caractère des rapports entre mâle et femelle. En fin d'article sont évoquées certaines des questions théoriques d'ensemble qui ont été soulevées à l'occasion de la conférence

Hiding Behind Nakedness on the Nude Beach

This paper draws upon a series of experiences between 1980-85, when I identified as a naturist during my summer holidays in Europe, and in a visit to Wreck Beach in Vancouver (where I felt very much at home). At the time, I was aware that nude beaches were much less threatening to me as a large woman than are conventional \u27textile\u27 beaches. This paper draws upon those experiences to theorise why this might be the case, and why I have been absent from beach culture for much of the past decade

지방간을 동반한 생체간이식 공여자에서 체중감량이 간용적에 미치는 영향

학위논문(석사) -- 서울대학교대학원 : 의과대학 의학과, 2023. 2. 이광웅.Purpose If potential live liver donors are accompanied by steatosis, the donation will proceed after weight reduction. Weight reduction can reduce liver volume, affecting the graft-to-recipient weight ratio. This study aimed to evaluate a decrease in liver volume after weight reduction and analyze the risk factors affecting liver volume reduction. Materials and methods From January 2016 to December 2020, we retrospectively reviewed data of 147 potential liver donors with steatosis who participated in a weight reduction program prior to liver transplantation at Seoul National university Hospital. Results Ninety-seven (66%) donors underwent donor hepatectomy after weight reduction. After weight reduction, liver volume showed a statistically significant decrease (from 1399.6 ± 315.4 to 1283.6 ± 171.2 ml, P < 0.05). There was a more significant reduction in weight (5.8 ± 5.2 vs. 9.4 ± 4.3 %, P < 0.05), AST (from 23.5 ± 9.7 to 22.2 ± 18.5 vs. from 27.2 ± 15.8 to 17.7 ± 4.4 U/L, P < 0.05), and ALT (from 23.5 ± 9.7 to 22.2 ± 18.5 vs. from 27.2 ± 15.8 to 17.7 ± 4.4 U/L, P < 0.05) in the large liver volume reduction (≥10%) group than in the small liver volume reduction group. Risk factors associated with large liver volume reduction, weight reduction (%) and ALT abnormalities were analyzed (odds ratio [OR] = 1.184; 95% CI 1.054-1.329, OR = 5.502; 95% CI 1.660-18.229; all P < 0.05). Donors with reductions in large liver volume after weight reduction and graft-to-recipient weight ratio were more likely to have risk factors. Conclusion Potential liver donors with 7% or more weight reduction or an ALT abnormality require liver volume/graft-to-recipient weight ratio re- measurement after weight reduction.목적 생체간이식 공여자에서 지방간이 동반된 경우에 체중 감량을 한 후에 공여를 진행하게 된다. 수혜자 체중에 대한 이식 간 중량 비율 (graft to recipient weight ratio, GRWR) 이 0.8 미만일 경우에는 생체 간이식의 성적에 부정적인 영향을 줄 수 있기 때문에 공여자의 체중감량에 따른 이식 편의 무게의 변화에 대해 알아보고, 간 용적 감소에 영향을 미치는 위험인자를 분석하고자 하였다. 재료 및 방법 2016 년 1 월부터 2020 년 12 월까지 서울대학교병원에서 간이식 전 체중감량 프로그램에 참여한 147 명의 지방증 간기증 예정자를 대상으로 후향적으로 데이터를 검토하였다. 결과 체중감량을 시행한 후에 간이식을 진행한 공여자는 97 명 (66%) 이였다. 체중감량 후에 간 용적은 통계적으로 유의미하게 감소를 보였다 (1399.6 ± 315.4 에서 1283.6 ± 171.2 ml, P 40 U/L) 이 분석되었다 (상대적위험도 1.184, 95% 신뢰구간 1.054-1.329, P < 0.05, 상대적위험도 5.502, 95% 신뢰구간 1.660-18.229] P < 0.05). 이러한 위험인자를 가진 공여자가 체중감량 후에 간 용적 감소가 10% 이상인 경우의 발생이 더 많았으며 이에 따른 GRWR 의 감소가 보고되었다. 결론 체중이 7% 이상 감소하거나 ALT가 상승 되어있는 기증자의 경우 체중 감량 후 추가적인 영상 검사를 시행하여 간 용적 변화를 살펴봐야 한다.Chapter 1. Introduction 1 Chapter 2. Materials and methods 3 2.1 Study design and Patients 3 2.2 Liver volumetric and steatosis analysis 3 2.3 Definition of variables and potential risk factors for liver volume reduction 4 2.4 Statistical analysis 5 Chapter 3. Results 5 3.1 Study population 5 3.2 Correlation in liver volume between pre-weight reduction CT and MRI 6 3.3 Patient Characteristics 6 3.4 Comparison of variables: small vs. large liver volume reduction 7 3.5 Risk factor analysis of large liver volume reduction (≥10%) 8 3.6 Subgroup analysis of liver volume reduction and GRWR changes 8 Chapter 4. Discussion 9 Chapter 5. Conclusions 12 References 13 국문초록 18 Tables [Table 1] 20 [Table 2] 21 [Table 3] 22 [Table 4] 23 Figures [Figure 1] 24 [Figure 2] 25석

Томографічна реконструкція «великих» об’єктів при використанні часткових сканувань

Представлено алгоритми томографічної реконструкції «великих» об’єктів. Розглянуто випадки використання часткових сканувань горизонтальних і вертикальних секцій при розмірах об’єктів, що в декілька разів перевищують кут конусного променя та розміри матриці детекторів. Наведено результати моделювання томографічної реконструкції математичних фантомів.Представлены алгоритмы томографической реконструкции «больших» объектов. Рассмотрены случаи использования частичных сканирований горизонтальных и вертикальных секций при размерах объектов, в несколько раз превышающих угол конусного луча и размеры матрицы детекторов. Приведены результаты моделирования томографической реконструкции математических фантомов.The tomographic reconstruction algorithms for «large» objects are presented. The cases of using partial scans of horizontal and vertical sections if the objects sizes are greater by several fold than the angle of cone-beam and the matrix detector sizes are considered. The results of the tomographic reconstruction modeling using the mathematical phantoms are given