Forms of presentation for synthesis documents of managerial accounting. Advantages for decision making processes

The paper presents potential forms of presentation for synthesis documents of managerial accounting in Romania. There are analyzed construction models of results accounts relating to total and partial methods identified within enterprises in Romania, which are accompanied by comments of the authors regarding the way of preparation, presentation, assessment, interpretation of the obtained results, as well as their advantages and disadvantages. There are also presented the models of annexes accompanying results account, intended to highlight deviations, cost analysis. The article ends with the authors' point of view about the models approached and analyzed.Results account; Activity-Based Costing; model; synthesis documents; managerial accounting

Pseudo-Periodic Natural Higgs Inflation

Inflationary cosmology represents a well-studied framework to describe the expansion of space in the early universe, as it explains the origin of the large-scale structure of the cosmos and the isotropy of the cosmic microwave background radiation. The recent detection of the Higgs boson renewed research activities based on the assumption that the inflaton could be identified with the Higgs field. At the same time, the question whether the inflationary potential can be be extended to the electroweak scale and whether it should be necessarily chosen ad hoc in order to be physically acceptable are at the center of an intense debate. Here, we perform the slow-roll analysis of the so-called Massive Natural Inflation (MNI) model which has three adjustable parameters, the explicit mass term, a Fourier amplitude u, and a frequency parameter $\beta$, in addition to a constant term of the potential. This theory has the advantage to present a structure of infinite non-degenerate minima and is amenable to an easy integration of high-energy modes. We show that, using PLANCK data, one can fix, in the large $\beta$-region, the parameters of the model in a unique way. We also demonstrate that the value for the parameters chosen at the cosmological scale does not influence the results at the electroweak scale. We argue that other models can have similar properties both at cosmological and electroweak scales, but with the MNI model one can complete the theory towards low energies and easily perform the integration of modes up to the electroweak scale, producing the correct order-of-magnitude for the Higgs mass.Comment: 12 pages, 6 figures, published in Nuclear Physics

Modeling user navigation

This paper proposes the use of neural networks as a tool for studying navigation within virtual worlds. Results indicate that the network learned to predict the next step for a given trajectory. The analysis of hidden layer shows that the network was able to differentiate between two groups of users identified on the basis of their performance for a spatial task. Time series analysis of hidden node activation values and input vectors suggested that certain hidden units become specialised for place and heading, respectively. The benefits of this approach and the possibility of extending the methodology to the study of navigation in Human Computer Interaction applications are discussed

Mental health nurses’ support to caregivers of older adults with severe mental illness : a qualitative study

Background: Literature has shown the serious impact of severe mental illness on the daily life of caregivers. We studied reported caregiver support practices by mental health nurses for use in the development of a nursing intervention. We aimed to explore current caregiver support practices by mental health nurses. Methods: Twenty-one participants completed semi-structured interviews, and 17 participants attended two focus groups. All interviews were audio-taped, transcribed and coded for qualitative analysis. Results: The diversity in caregiver support could best be described by three prototypes: the tolerator, the preventer and the concerner, representing three approaches of involvement with caregivers. At one end of the spectrum are mental health nurses (MHN) who are essentially only concerned with the wellbeing of the care recipient and see the caregiver as a potential impediment in reaching the client’s goals. We call these the tolerators. At the other end of the spectrum are the MHNs who see the caregiver and the care recipient as inextricably connected with each other. In these cases the MHN directs her/his intervention towards both the informal caregiver and the care recipient. We call these the concerners. In the middle position are MHNs who realize that caregivers are important agents in the achievement of the client’s goals, and therefore consider preventing them from becoming overburdened as an important goal. We call these the preventers. Conclusions: Based on the extent to which the MHNs believe that the informal caregiver plays a necessary role in the client’s support system, and the degree to which they feel responsible for the caregiver’s wellbeing, three MHN prototypes can be distinguished. These prototypes determine how the nurses’ vision directs their understanding of their role and responsibilities and the content of their behaviour. This implies that a change in behaviour needs to be preceded by a change in vision. Therefore, promoting family support cannot be achieved by one-size-fits-all-programmes

Prompt Photon and Inclusive π0\pi^0 Production at RHIC and LHC

We present results for prompt photon and inclusive $\pi^0$ production in p-p and A-A collisions at RHIC and LHC energies. We include the full next-to-leading order radiative corrections and nuclear effects, such as nuclear shadowing and parton energy loss. We find the next-to-leading order corrections to be large and $p_T$ dependent. We show how measurements of $\pi^0$ production at RHIC and LHC, at large $p_T$, can provide valuable information about the nature of parton energy loss. We calculate the ratio of prompt photons to neutral pions and show that at RHIC energies this ratio increases with $p_T$ approaching one at $p_T \sim 10$ GeV, due to the large suppression of $\pi^0$ production. We show that at the LHC, this ratio has steep $p_T$ dependence and approaches 10% effect at $p_T \sim 20$ GeV.Comment: Talk presented by I. Sarcevic, to appear in the Proceedings of Quark Matter 2002; 4 pages including 4 color figure

The importance of activity-based costing method (ABC) In Romania's business environment changes

The purpose of this paper is to present the importance of Activity-Based Costing method (ABC) in Romania's business environment changes. We analyzed the possibilities to adapt to a modern management accounting method and managerial accounting organization assumptions of the ABC (Activity-Based Costing) method in Romanian enterprises. The article ends with the authors' conclusions about the changes of the ABC method in the Romanian’s business environment.Activity-Based Costing; management accounting; entity; implementation; business environment

Implementation of a low-stakes daily assessment in a large introductory LAC course

Low-stakes assessments contribute to positive classroom culture, increase student confidence and preparation, provide feedback to the professor on common misconceptions, and open up lines of communication between students and professors. Here, I present an example of how Canvas can be leveraged to perform a daily, low-stakes assessment in a medium-to-large LAC introductory course. These daily assessments hold students accountable for attendance and participation without levying harsh penalties for personal circumstances, allow the professor to nimbly address misconceptions in real time, and increase the personal relationship between students and professor in a setting in which it would otherwise be easiest for students to remain anonymous faces. Student responses and feelings towards these daily assessments is generally positive and reinforces the benefits that the literature predicts they would have on sense of community, achievement, and overall preparedness for higher stakes exams

Influence of Correcting the Acidity of Soil and Usage of Potassium Fertilizers on Physiological, Biochemical Characteristics and Storage Capacity of the Autumn Cabbage

Soils are generally fertile in Romania but there are numerous areas with less favourable characteristics, which are, however, planted with cabbage, as consumers’ request and economic needs make it necessary. Variable factors which determined the set-up of the experimental variants were represented by the amendments applied (calcium carbonate) and chemical fertilizers containing potassium. The experimental plots have been organized in three locations with podzolic soils. The research has been focused on the influence of correcting soil acidity and applying potassium fertilization on the qualitative changes and the storage capacity of the autumn white cabbage. Correcting the reaction and the supply of podzolic, acid and low in potassium soils, resulted in a positive change of the cabbage leaves mineral composition, in achieving an optimal ratio between calcium and magnesium - adequate to normal metabolic processes-and in statistically significant reduction of the cells membranes permeability. A significant increase of content in soluble dry substance, soluble carbohydrates and chlorophyll was noticed in the cabbage leaves; titratable acidity increased, but it was not statistically ensured. A significant increase in the production of the marketable cabbage was obtained by applying calcium carbonate corrections on acid soils and by administrating potassium salts; significant positive differences were found on cabbage crops grown on soils with a lower supply in potassium. Significant reduction of the losses caused by evapotranspiration, decay and conditioning, as well as of the total losses were analysed after 140 days of storage

Methods of Communicating with and Relating to the Parents of Migrant Children

It is the purpose of this study to (1) determine the present status of efforts, techniques, and materials used by school personnel to communicate with parents of migrant and culturally deprived or disadvantaged children, and (2) identify ways and methods of improving the presently used efforts, techniques, and materials

Reconstructing Landscape Use Patterns Using Strontium Isotope Ratios

This dissertation uses modern habitats and fauna to model the variability and predictive power of strontium isotope ratios in identifying dispersal patterns in primates and habitat preference in primate and non-primate fauna. It concludes that there are significant isotopic differences between gallery forest and xeric grassland habitats in the same area and that these differences are reflected in fauna with habitat preferences for one or the other. It also identifies the most reliable methodological approaches for identifying the philopatric and dispersing sex in primate communities. Finally, it applies this methodological recommendation to strontium isotope data from South African hominins, concluding that both Australopithecus africanus and Australopithecus robustus followed patterns of female dispersal and male philopatry while also suggesting a larger home range size for A. africanus