Organizational Design and Management Accounting Change

Changing management accounting systems requires more than appropriate implementation.It is argued that structural characteristics of an organization, centralization in particular, should also be taken into account when deciding on a change.Centralization implies higher costs of communication because the decision-maker has to obtain information from organizational participants who have incentives to inffluence the decision.A limit on communication reduces inffluence costs but at the same time it also lowers the quality of the decision.As a result of that, centralized organizations (i) will implement changes in their accounting systems less often than decentralized ones (ii) will more often implement top-down, i.e. ignore local information.organizational design;management accounting change;centralization;influence costs

The Effectiveness of Caps on Political Lobbying

In this paper, we analyze a lobby game, modelled as an all-pay auction in which interest groups submit bids in order to obtain a political prize.The bids are restricted to be below a cap imposed by the government.For both an incomplete and a complete information setting we show the following results. While ex post a lower cap may lead to higher lobbying expenditures, ex ante a lower cap always implies lower expected total lobbying expenditures.The incompletely informed government maximizes social welfare by implementing a cap equal to zero.lobbying;auctions;game theory

Organizational Design and Management Accounting Change

Changing management accounting systems requires more than appropriate implementation.It is argued that structural characteristics of an organization, centralization in particular, should also be taken into account when deciding on a change.Centralization implies higher costs of communication because the decision-maker has to obtain information from organizational participants who have incentives to inffluence the decision.A limit on communication reduces inffluence costs but at the same time it also lowers the quality of the decision.As a result of that, centralized organizations (i) will implement changes in their accounting systems less often than decentralized ones (ii) will more often implement top-down, i.e. ignore local information

Effect of amalgam type on artificial caries

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Fractionnement et caractérisation de la matière organique des lixiviats de décharges d'ordures ménagères

Les lixiviats de décharge constituent une source de nuisance qui vient s'ajouter aux nombreux problèmes de contamination du milieu environnant s'ils ne sont pas traités avant leur rejet. La matière organique, principale composante de ces effluents, doit retenir une grande attention dans la mesure où il est difficile d'éviter la propagation et la diffusion de cette pollution dans les sols et vers les nappes phréatiques. Cette étude vise à fractionner et à caractériser la matière organique présente dans des lixiviats de décharges d'ordures ménagères afin de prévoir et d'orienter le choix des traitements les plus adaptés compte tenu de leur biodégradabilité.La méthode de fractionnement utilisée comprend une adsorption spécifique sur résines macroporeuses Amberlite XAD (combinaison de XAD-7 et XAD-4) pour séparer les composés hydrophobes et hydrophiles qui sont ensuite extraits à la soude (composés acides) et au dichlorométhane (composés neutres). Le fractionnement de la matière organique par filtration sur résines XAD-7 et XAD-4, après une première étape de précipitation en milieu acide (pH=1), a permis de répartir l'ensemble des composés organiques du lixiviat dans six fractions de spécificités différentes fonction de la taille et/ou du caractère hydrophile ou hydrophobe des molécules. Les résultats montrent que ce protocole expérimental permet d'extraire au moins 98 % de la matière organique totale (pourcentage relatif aux teneurs de la demande chimique en oxygène ou DCO), dont la plus grande proportion est constituée des substances humiques (76 % à 90 % en DCO). Diverses méthodes analytiques ont été proposées en vue de caractériser les fractions isolées telles que l'analyse élémentaire, la spectrophotométrie infrarouge, la résonanoe magnétique nucléaire C13 (RMN Cl3) et la chromatographie CG/FID et CG/SM.Landfill leachates represent an obvious source of pollution for the environment and many studies have attempted to analyze organic pollutants found in leachates. A number of methods have been described in the literature for the isolation and concentration of dissolved organic matter from landfill leachate samples. Membrane ultrafiltration, gel permeation and high performance liquid chromatography are commonly used because these techniques can be easily adapted to separate soluble organic substances from large volumes of leachate. The objective of this study was to fractionate and characterize dissolved organic matter found in leachates collected from sanitary landfills.The discharges are defined with regard to the geological context from which they are situated and the nature of the waste. The discharges are classified in three categories, based upon the value of the permeability coefficient K, the substratum and its continuity.- class 1; impermeable site (K 10-[sup]6 ms-¹). The studied leachates come from landfill of class 2:- Crézin (Haute-Vienne) of compacted type: it was used for household rubbish and assimilated ordinary wastes. - Foussais-Payre (Vendée): leachate coming from the fermentation area of a composting plant and from the compost refuse. Fractionation of dissolved organic matter was applied on three leachates samples. The first sample was the raw leachate collected from the Crézin landfill and the two others came from Foussais-Payre (a raw sample and a sample treated in an aerated lagoon for 52 days). Because of the wide variety of organic compounds that can be found in such leachates, we classified and isolated the different groups of organic constituents using an XAD resin adsorption procedure. The experimental method consisted of acidifying samples to pH 1 to isolate the first fraction (fig. 1) and then treating the remaining supernatant with XAD-7 and XAD-4 resins. The adsorption on XAD resins allowed the isolation of the other organic fractions (figs. 2 to 6). Various analytical techniques were applied to characterize the isolated fractions such as elementary analysis infrared spectroscopy, ¹3C nuclear magnetic resonance (¹3C CP/MAS NMR), gas chromatography (GC/FID), and gas chromatography coupled to mass spectrometry (GC/MS). Results showed that more then 90% of the total organic carbon (TOC) in leachates can he recovered by the isolation procedure. Most of the isolated compounds corresponded to humic substances (76% to 90% of the chemical oxygen demand). Hydrophobic and hydrophilic neutral compounds were found only in small concentrations

Precise Characterization and Multiobjective Optimization of Low Noise Amplifiers

Although practically all function blocks of the satellite navigation receivers are realized using the CMOS digital integrated circuits, it is appropriate to create a separate low noise antenna preamplifier based on a low noise pHEMT. Such an RF front end can be strongly optimized to attain a suitable tradeoff between the noise figure and transducer power gain. Further, as all the four principal navigation systems (GPS, GLONASS, Galileo, and COMPASS) work in similar frequency bands (roughly from 1.1 to 1.7 GHz), it is reasonable to create the low noise preamplifier for all of them. In the paper, a sophisticated method of the amplifier design is suggested based on multiobjective optimization. A substantial improvement of a standard optimization method is also outlined to satisfy a uniform coverage of Pareto front. Moreover, for enhancing efficiency of many times repeated solutions of large linear systems during the optimization, a new modification of the Markowitz criterion is suggested compatible with fast modes of the LU factorization. Extraordinary attention was also given to the accuracy of modeling. First, an extraction of pHEMT model parameters was performed including its noise part, and several models were compared. The extraction was carried out by an original identification procedure based on a combination of metaheuristic and direct methods. Second, the equations of the passive elements (including transmission lines and T-splitters) were carefully defined using frequency dispersion of their parameters as Q, ESR, etc. Third, an optimal selection of the operating point and essential passive elements was performed using the improved optimization method. Finally, the s-parameters and noise figure of the amplifier were measured, and stability and third-order intermodulation products were also checked

The Effectiveness of Caps on Political Lobbying

In this paper, we analyze a lobby game, modelled as an all-pay auction in which interest groups submit bids in order to obtain a political prize.The bids are restricted to be below a cap imposed by the government.For both an incomplete and a complete information setting we show the following results. While ex post a lower cap may lead to higher lobbying expenditures, ex ante a lower cap always implies lower expected total lobbying expenditures.The incompletely informed government maximizes social welfare by implementing a cap equal to zero.

Adsorption des métaux lourds (Cu, Zn, Cd et Pb) par les sédiments superficiels d'un cours d'eau: rôle du pH, de la température et de la composition du sédiment

Une étude expérimentale concernant l'adsorption des métaux lourds Cu, Cd, Zn et Pb par des sédiments d'un cours d'eau pollué par des rejets industriels a été entreprise pour mettre en évidence l'importance de certains paramètres expérimentaux, notamment le pH, la masse de sédiments et la température. Elle a permis également d'analyser la nature des liens qui participent à la fixation des cations métalliques sur les différentes fractions sédimentaires déterminées selon la méthode de TESSIER et al. (1979) et d'interpréter les capacités d'adsorption relativement variables suivant la nature du métal. Les résultats confirment le rôle particulier des fractions réductible (oxydes de fer et de manganèse) et organique (substances humiques en particulier), dont les propriétés respectives d'échange d'ions et de complexation ont été souvent vérifiées. La capacité d'adsorption de ce sédiment a notamment pu être interprétée en termes d'isothermes d'adsorption en exploitant les modèles de Langmuir et de Freundlich et leurs équations linéarisées.In an experimental study of the adsorption of Cu, Cd, Zn and Pb by surface sediment in a small stream polluted by the industrial drain of electro-refinery, we have demonstrated the irnportance of some such experimental parameters as pH, sediment concentration and temperature. These experiments were conducted in batch systems at constant temperature with continuous agitation, using a mixture of sediment and metals at an adjusted pH; the quantity of metals remaining in solution was determined by a polarographic method. Adsorption percentages for the concentratons of sediment (200 and 1000 mg/L) and metals (1 mg/L) reached the following maximum values: Pb (99-l00%o), Zn (80-90 %), Cd (75-85 %) and Cu (70-80%). These variations in metal soprtion are attributed to differences in binding energy between the metallic cation and the sediment sites, when all other parameters are fixed. Based on metal partitioning among the different sedimentary fractions, as determined according to the sequential extraction method of TESSIER et al. (1979), it was possible to attribute metal adsorption to complexation, coprecipitation and complexation reactions respectively with organic matter, carbonates and Fe-Mn oxides or alumino-silicates. Our results highlight the specific roles played by the reducible Fe-Mn oxides and by humic substances. Fulvic and humic acids, which are considered as the stable fraction of sedimentary organic matter, can form complexes and participate in the fixation of metals on the sediments (GODFRIN and BLADEL, 1990; WILLIAM and HANSON, 1979; FITCH et al., 1968; BIZRI et al., 1985). The stability of these complexes depends on the variety of reaction sites in these macromolecules, which in turn determines the degree of fixation of the cations (specific adsorption). Concerning the iron-manganese oxides and the alumino-silicate compounds, their surface sites are engaged insurface complex formation by a mechanism of proton exchange in which humic substances can be also involved (BELZILE et al., l989a; BELZILE and TESSIER, 1900; BELZILE et al., 1989b).Adsorption kinetics for Cu, Zn and Cd were relatively fast with more than 50 % of the metal adsorbed in a few hours, followed by a partially reversible stage over the next few days leading to an equilibrium state. Reversibilty of Pb binding was not signifrcant (attributed to the chemical precipitation of Pb3(PO4)2). An enhancement of adsorption with increasing pH between 5 and 8 was noted for Cu, Zn and Cd. Several factors may contribute to this increase in the quantity of absorbed metals:-the M+ and MOH+ species berome more competitivethan H+ fortte adsorption sites on the sediment;- the number of adsorption sites increases;- the change in conformation of the humic substances, from aggregated to stretched forms, may render the metal complexing sites more accessible;- the rate of Fe(III) and Mn(IV) formation is more significant at higher pH values;- at higher pH, the precipitation of oxides, hydroxides and hydroxycarbonates becomes important as well as the adsorption on the suspended phases;- the degree of oxide crystallization is influenced by the pH value and hence the adsorption capacity of reducible phases is also affected.A decrease in metal adsorption was also observed as the temperature increased between 10°C and 40°C. The adsorption of metals was described using FREUNDLICH and LANGMUIR equations in their linear form

Recent Developments in the Dutch Cervical Cancer Screening Programme

Worldwide, cervical cancer is the second most common female malignancy, diagnosed in 500,000 women each year, while 275,000 die from it. Without prevention, the peak incidence occurs at a relatively young age, between 40-55 years, when women are still active on the labour market and have young children. While cervical cancer is the leading cancer-related cause of death and the second most common cancer in women in developing countries (incidence rates ≥30 per 100,000), it became much less common in developed countries in the recent decades. In the Netherlands, the incidence and mortality have been decreasing for decades (Figure 1-1). In 2003, cervical cancer was newly diagnosed in 584 women (World standardized incidence rate (WSR): 4.9 per 100,000 women) and 214 women died from it (WSR: 1.4 per 100,000 women). Inter-country differences in cervical cancer incidence are caused by differences in determinants and in access to preventive measures. The prevalence of the Human Papillomavirus (HPV) infection, the necessary factor in the development of cervical cancer, is generally higher in developing countries. Differences in the host factor, e.g. more common malnourishment and the prevalence of other infections in the developing countries, may also play a role. These countries typically do not offer population-wide cervical cancer screening facilities, which require a high level of organization and adequate health care resources