730 research outputs found
Prosudba vrsnosti laboratorija za ispitivanje mikrobioloÅ”ke kakvoÄe hrane
Laboratories offering a quality service for the microbiological examination of food must implement a quality assurance system. An effective system should, in addition to daily quality control of procedures, consumables, and equipment, include external laboratory accreditation to a recognised standard, the use of validated test methods, and participation in an external quality assessment (proficiency testing) scheme. External quality assessment (EQA) is a system in which samples of known but undisclosed content are introduced into a laboratoryās routine testing procedure, in other words, a challenge to those procedures. There are a number of EQA schemes available to food microbiology laboratories, either offering freeze dried mixtures of organisms as simulated foods or preweighed portions of spiked dried foods. There are a number of important requirements for an effective EQA scheme and a range of benefits from participation to a laboratory. These are discussed in the light of experience with the development of a specific scheme.Laboratoriji koji daju valjane usluge za ispitivanje mikrobioloÅ”ke kakvoÄe hrane moraju provoditi program osiguranja kakvoÄe. Uz svakodnevnu provjeru metoda, kakvoÄe potroÅ”nog materijala i opreme, uÄinkoviti program osiguranja kakvoÄe takoÄer ukljuÄuje akreditaciju laboratorija prema odreÄenom standardu, uporabu validiranih metoda i sudjelovanje u vanjskoj prosudbi kakvoÄe laboratorija (prosudba vrsnosti). Vanjska prosudba kakvoÄe laboratorija sastoji se u ukljuÄivanju uzoraka poznatog ali neobjavljenog sadržaja u rutinska laboratorijska ispitivanja radi potvrde valjanosti upotrijebljenih postupaka. Postoji viÅ”e programa za vanjsku prosudbu kakvoÄe mikrobioloÅ”kih laboratorija za ispitivanje hrane u kojima se primjenjuju smrznute mjeÅ”avine mikroorganizama sliÄne onima u hrani ili uzorci osuÅ”ene hrane prethodno nacijepljene poznatom koliÄinom mikroorganizama. U radu se navodi nekoliko važnih zahtjeva za uÄinkovitu vanjsku prosudbu kakvoÄe te niz pogodnosti za laboratorij koji sudjeluje u toj prosudbi. O tome se raspravlja na osnovi iskustva steÄenog pri razvoju specifiÄnih programa
āIā For Identity: Reflections on Ageing with a Disability
One of the first things that should be made clear in respect of this paper is what
it is not. It is not a psychological examination of identity formation or
maintenance, neither does it relate to growing older and becoming disabled by
the effects of ageing. It is also not about reaching a specific age or having a
specific disability but is about the process of ageing through some
consideration of the variety of roles and identities experienced and negotiated
by those living with a disability as they become older. It is a āsnapshotā
focused on the initial results from doctoral study which, as a āwork in
progressā, may provide additional insights as the thesis nears completion. The
initial focus of the thesis was not on identity, however, and a short rehearsal of
the methodology used is needed to show why this emergent theme is regarded
as important
Changing legitimacy narratives about professional ethics and independence in the 1930\u27s Journal of Accountancy
The 1930s in the U.S. were marked by an economic crisis, governmental regulatory response, and a significant audit failure. This paper examines the profession\u27s struggle for legitimacy during these times through its choice of narratives regarding professional ethics and independence as revealed in the national professional organization\u27s monthly, the Journal of Accountancy. Initially ethics is a state-of-mind or narrative of character was used but transitioned to a more objectively determinable narrative of technique as the decade progressed. To counter governmental regulation, the profession attempted to shift the independence discourse away from regulation of accountants to regulation of client companies
Auditorās Independence: Increasing Expectations and Expanding Responsibilities in the Early 1930s
Auditor independence is an aspect of professional ethics crucial to user confidence in contemporary times and the early 1930s. Primary sources that reflect the thinking of the leaders of the accounting profession in the United States are examined to determine the profession\u27s stance on independence issues. The period examined begins with the stock market crash of October 1929 and ends with the American Institute of Accountants\u27 (AIA) fiftieth anniversary meeting in 1937. Thus both events leading up to and immediately following the passage of US Federal Securities Acts of 1933 and 1934 are examined. Although ownership interests in clients and dual status as director and auditor were among the practices of this time period, much of the rhetoric surrounding the issue of auditor independence is hauntingly familiar to modern ears. Advancing the private interests of the accounting profession appears to be the primary emphasis instead of protecting the publicās interests
Women Accountants in the 1880 US Federal Census: A Genealogical Analysis
This historical census micro-data project examines the characteristics of women who self report as accountants in the 1880 US Federal Census. Using the data provided by the actual Census forms the demographic, familial, and economic characteristics of women accountants are examined and found to be quite different from the experience of accountants overall found by Lee [2007]. A fairly clear picture of a typical 1880 female accountant emerged and analysis of their multi-generational families gave insight into the changing occupational landscape of the period. Almost all women accountants were US born of US born parents and most did not migrate within the US thus showing some very mild evidence of exclusionary closure of the occupation for immigrant women. The 1870 and 1900 US Federal Census actual forms are also examined to determine where these women came from and where their lives led on both personal and career dimensions
Promoting cohesion, challenging expectations: educating the teachers of tomorrow for race equality and diversity in 21st century schools
Survey evidence suggests that newly qualified teachers
tend to feel relatively ill-prepared to engage with pupils of
BME (Black and Minority Ethnic) heritage or to respond to
potentially challenging issues related to race equality in
schools. Of key concern is how the teaching work force
- predominantly white, monolingual, female and middle
class - can be enabled to be more effective and culturally
competent in teaching an increasingly diverse pupil
population in terms of ethnicity, culture, language and
economics. Preparing teachers to support schoolsā role in
promoting social cohesion remains of vital relevance in a
period of increasing austerity and social change.
A research team from the University of Edinburgh and
Manchester Metropolitan University interviewed 31
lecturers involved in teacher education in Scotland and
England, to find out how they are dealing with race
equality issues
Viscoelastic properties of addition-cured polyimides used in high temperature polymer matrix composites
Viscoelastic properties of the addition cured polyimide, PMR-15, were studied using dynamic mechanical and stress relaxation tests. For temperatures below the glass transition temperature, T sub g, the dynamic mechanical properties measured using a temperature scan rate of 10 C/min were strongly affected by the presence of absorbed moisture in the resin. Dynamic mechanical properties measured as a function of time during an isothermal hold provided an indication of chemical changes occurring in the resin. For temperatures above (T sub g + 20 C), the storage modulus increased continuously as a function of time indicating that additional crosslinking is occurring in the resin. Because of these changes in chemical structures, the stress relaxation modulus could not be measured over any useful time interval for temperatures above T sub g. For temperatures below T sub g, dynamic mechanical properties appeared to be unaffected by chemical changes for times exceeding 1 hr. Since the duration of the stress relaxation tests was less than 1 hr, the stress relaxation modulus could be measured. As long as the moisture content of the resin was less than 2 pct, stress relaxation curves measured at different temperatures could be superimposed using horizontal shifts along the log(time) axis with only small shifts along the vertical axis
MiscellaneousāLabor LawāMatters for Arbitration
Wrap-Vertiser Corporation v. Plotnick, 3 N.Y.2d 17, 163 N.Y.S.2d 639 (1957); Matter of Potoker (Brooklyn Eagle), 2 N.Y.2d 553, 161 N.Y.S.2d 609 (1957)
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