THE CHANGING ROLE OF ACCOUNTANTS IN A TRANSITION ECONOMY – EVIDENCE FROM ROMANIA

Recently a number of interventions have impacted the Romanianaccounting system, such as the harmonization with the European Directives,International Financial Reporting Standards (IFRS), and an increased move towardsmodern information technologies such as Enterprise Resource Planning (ERP)software. In this study we directly explore these influences by applying job offeranalysis as a reflection of current and future organizational practices (Bollecker,2000). We determine the competencies expected from accountants in Romanianbusinesses and ask whether financial accounting and management accounting areseparate specialized positions in Romania, or are they developing into hybrid monistpositions? We conclude that the state of the Romanian accounting profession is one oftransition with some alignment with recent global trends. However, our inter-temporal analysis also suggests a degree of intransience with management andfinancial accountants, whilst sharing some common competencies, still maintaining anumber of attributes associated with the two-cycle accounting system. Finally, weshow that ERP competencies are the more important drivers of the hybridization ofaccountants in Romania.accountants in transition, hybridization of accounting roles, Romanian accountingprofession, two-cycle accounting system, enterprise resource planning, job-offer analysis

Analysis of Hydrogen Cyanide Hyperfine Spectral Components towards Star Forming Cores

Although hydrogen cyanide has become quite a common molecular tracing species for a variety of astrophysical sources, it, however, exhibits dramatic non-LTE behaviour in its hyperfine line structure. Individual hyperfine components can be strongly boosted or suppressed. If these so-called hyperfine line anomalies are present in the HCN rotational spectra towards low or high mass cores, this will affect the interpretation of various physical properties such as the line opacity and excitation temperature in the case of low mass objects and infall velocities in the case of their higher mass counterparts. This is as a consequence of the direct effects that anomalies have on the underlying line shape, be it with the line structural width or through the inferred line strength. This work involves the first observational investigation of these anomalies in two HCN rotational transitions, J=1!0 and J=3!2, towards both low mass starless cores and high mass protostellar objects. The degree of anomaly in these two rotational transitions is considered by computing the ratios of neighboring hyperfine lines in individual spectra. Results indicate some degree of anomaly is present in all cores considered in our survey, the most likely cause being line overlap effects among hyperfine components in higher rotational transitions.Comment: 8th Serbian Conference on Spectral Line Shapes in Astrophysics, Divicibare; 8 pages, 5 figure

Really useful qualifications and learning? Exploring the policy effects of new sub-bachelors degree qualifications

The symposium paper addresses the conference theme of the relationship between policy, practice and research by critically examining policy discourse in lifelong learning and the role of research in understanding policy effects. Empirical and theoretical research on the rationale and practice of examples of short cycle HE including sub-bachelors degree level qualifications, such as Higher National Certificates and Diplomas and Foundation Degrees are the focus

Dramatic expansion of the black widow toxin arsenal uncovered by multi-tissue transcriptomics and venom proteomics.

BackgroundAnimal venoms attract enormous interest given their potential for pharmacological discovery and understanding the evolution of natural chemistries. Next-generation transcriptomics and proteomics provide unparalleled, but underexploited, capabilities for venom characterization. We combined multi-tissue RNA-Seq with mass spectrometry and bioinformatic analyses to determine venom gland specific transcripts and venom proteins from the Western black widow spider (Latrodectus hesperus) and investigated their evolution.ResultsWe estimated expression of 97,217 L. hesperus transcripts in venom glands relative to silk and cephalothorax tissues. We identified 695 venom gland specific transcripts (VSTs), many of which BLAST and GO term analyses indicate may function as toxins or their delivery agents. ~38% of VSTs had BLAST hits, including latrotoxins, inhibitor cystine knot toxins, CRISPs, hyaluronidases, chitinase, and proteases, and 59% of VSTs had predicted protein domains. Latrotoxins are venom toxins that cause massive neurotransmitter release from vertebrate or invertebrate neurons. We discovered ≥ 20 divergent latrotoxin paralogs expressed in L. hesperus venom glands, significantly increasing this biomedically important family. Mass spectrometry of L. hesperus venom identified 49 proteins from VSTs, 24 of which BLAST to toxins. Phylogenetic analyses showed venom gland specific gene family expansions and shifts in tissue expression.ConclusionsQuantitative expression analyses comparing multiple tissues are necessary to identify venom gland specific transcripts. We present a black widow venom specific exome that uncovers a trove of diverse toxins and associated proteins, suggesting a dynamic evolutionary history. This justifies a reevaluation of the functional activities of black widow venom in light of its emerging complexity

Population status and diet of the Yellow-legged Gull in the Azores.

During 2004 a census of the Yellow-legged Gull (Larus michahellis atlantis) was conducted in the Azores to assess its present status in the archipelago. The census yielded an estimate of 4249 breeding pairs, an increase by almost 60% since the previous survey conducted in 1984. Gulls were detected on a total of 14 islets and/or sea stacks and are probably limiting the distribution of terns in the archipelago. Out of 37 gull breeding sites found during the 1984 and 2004 surveys, 24 were located within 1 km of tern colonies. All the gull colonies were coastal except Lagoa do Fogo on São Miguel Island. Pellet analysis indicated that gulls from all the colonies feed on refuse, but the percentage of pellets containing refuse on islands with small human populations was less than half than that of islands with more than 55000 inhabitants. Gulls have no direct competitors in the Azores and benefit from an increase in refuse production. The growing number and size of rubbish dumps over the last two decades has probably contributed to the large increase in the Azorean population

The onset of instabilities and finite amplitude waves in a model of aluminum reduction cells with nonuniform cathode current

In aluminum reduction cells, the electric current density at the cathode is seldom uniform. This may be due to a variety of reasons. One of the reasons is that a mass of undissolved alumina may get enrobed by the cryolitic bath, and this mix freezes due to the decrease in temperature below the liquidus point. Thus, an electrically resistive solid layer ("mud") is formed at a part of the cathode. This leads to horizontal electric currents in the liquid aluminum layer, and their magnetohydrodynamic (MHD) interaction with the vertical magnetic field induces a rotating flow of aluminum. This may cause undesirable MHD instabilities. A quasi-two-dimensional model for the laboratory facility has been presented. The results show that the dominating feature of the flow is a depression of the free surface of the liquid metal above the mud spot. This is due to strong rotation of the liquid metal around the mud spot, which causes the centrifugal force. Other effects may include superimposed conventional MHD instability, which manifests itself in a rotating interface, modulated waves, reflection of the waves from the corners of the domain, sloshing, etc. It has been shown that small mud spots do not affect the cell stability, while the large ones may cause such deep depressions that the centrifugal force completely removes the liquid metal above the spot