The role of environmental accounting in strategic cost management

Includes bibliographical references (leaves 78-87).Environmental issues in the world today and often seen in the media are causing a stir in the business world. The effect is that the environment in which businesses operate has significantly changed over the past two decades and businesses are faced with new risks and challenges as well as new opportunities in addressing the needs and claims of stakeholders. Environmental accounting is now on an expansion path with increasing focus on the environment. In order to benefit from the accounting data, strategic cost management can be used as a philosophy to provide competitive strategies. This research paper will describe the environmental component of business and describe the role of environmental accounting in strategic cost management. Furthermore, an assessment will be performed on a South African organisation. The assessment will demonstrate how a South African organisation has reacted and integrated environmental business aspects into their organisation

Estimation du champ de transmissivité d’un aquifère alluvial fortement hétérogène à partir de la résistance transversale. Application à la nappe du Haouz de Marrakech (Maroc)

Cet article a pour objectif l’estimation indirecte de la transmissivité (T, m2/s) de l’aquifère du Haouz (6 000 km2) au Maroc, à partir de la résistance transversale (R, Ωm2). L’aquifère du Haouz est constitué par une succession complexe de séries lenticulaires, argilo-marneuses ou formées d’éléments grossiers, d’âge plio-quaternaire reposant sur un substratum marneux d’âge miocène. Une importante base de données des valeurs de transmissivité (≈500) et de résistance transversale (≈2 500) a été compilée. Une recherche a ensuite été effectuée pour retenir les couples (Ti, Ri) caractérisant le même volume d’aquifère. Deux cas de résistance transversale sont considérés : 1) résistance transversale de l’ensemble mio-plio-quaternaire (RA); 2) résistance transversale des lentilles perméables uniquement (RB). La meilleure régression, de forme géométrique, est obtenue entre la transmissivité et la résistance transversale des lentilles grossières perméables. Cette régression est sensiblement améliorée lorsque les valeurs (T, RB) d’un même couple sont ramenées à un même état piézométrique de la nappe, après correction de la transmissivité en fonction des variations piézométriques de la nappe. On procède ensuite à l’estimation indirecte du champ de transmissivité de l’aquifère à l’échelle régionale à l’aide de l’équation de régression précédemment établie. Le champ de transmissivité ainsi estimé est validé par comparaison de ses propriétés statistiques (tendance centrale, dispersion, loi de distribution) à celles de l’échantillon des valeurs de transmissivité mesurées par pompages d’essais.This article aims at the indirect estimation of the transmissivity (T, m2/s) of the aquifer of Haouz (6,000 km2) in Morocco, using the transverse resistance (R, Ωm2). This aquifer consists of a complex succession of lenticular layers, argilo-marly or formed of coarse elements, of plio-quaternary age, lying on a marly substratum of miocene age. A significant database of the values of transmissivity (≈500) and transverse resistance (≈2,500) was compiled. A research was then carried out to select the pairs (Ti, Ri) characterizing the same volume of aquifer. Two cases of transverse resistance are considered: 1) transverse resistance of the mio-plio-quaternary unit (RA); 2) transverse resistance of the permeable coarse lenses only (RB). The best regression, of geometrical form, is obtained between the transmissivity and the transverse resistance of the permeable coarse lenses. This regression is significantly improved when the values (T; RB) of a given pair are brought back to the same level of the water table, after correction of the transmissivity according to the variations of the water table. The indirect estimate of the field of transmissivity of the aquifer is then carried out at a regional scale using the regression equation previously established. The estimated field of transmissivity is validated through the comparison of its statistical properties (central tendency, dispersion, distribution law) to those of the sample of the values of transmissivity measured by pumping tests

Cenário RCP de alta resolução para o século 21 na região Noroeste do Marrocos, projeções futuras para 2041-2060, 2061-2080 e 2081-2100

Climate model simulations of future climate are the basis for adaptation decisions, which the effectiveness will depend on the quality of the models. A set of climate models developed under the CMIP6 project and generated by the spatial bias correction disaggregation method (BCSD) using a statistical downscaling algorithm have been used. These models are used to evaluate the future changes in thermal extremes projected by the climate models over the different time horizons with comparison to the 1981-2000 reference period. These projections are made under the scenario RCP 4.5 (optimistic). The examination of future climate change projections could confirm the result of warming over the entire North West region of Morocco. The increase in temperature could reached an average of 1.8 °C to 2.5 °C just in 2060. In the same sense of warming, the number of hot days and hot nights could increase year by year while a decrease could be noticed in the number of cold days and cold nights. The simulations for the 2080 and 2100 horizons revealed a situation that worsens year by year. The temperature anomaly could reached about 3 °C and more. Thus, a climatic warming may be predicted in the future and generalized over the entire North West region.Las simulaciones de modelos climáticos del clima futuro son la base para las decisiones de adaptación, cuya efectividad dependerá de la calidad de los modelos. Se utilizó un conjunto de modelos climáticos desarrollados en el marco del proyecto CMIP6 y generados por el método de desagregación de corrección de sesgo espacial (BCSD) utilizando un algoritmo estadístico de reducción de escala. Estos modelos se utilizan para evaluar los cambios futuros en los extremos térmicos proyectados por los modelos climáticos en diferentes horizontes temporales en comparación con el período de referencia 1981-2000. Estas proyecciones se realizan bajo el escenario RCP 4.5 (optimista). Examinar las proyecciones del cambio climático futuro puede confirmar el resultado del calentamiento en toda la región noroeste de Marruecos. El aumento de temperatura podría alcanzar un promedio de 1,8 °C a 2,5 °C solo en 2060. En la misma dirección del calentamiento, el número de días y noches calurosos podría aumentar año tras año, mientras que se puede observar una disminución en el número de días y noches fríos. noches frías Las simulaciones para los horizontes 2080 y 2100 revelaron una situación que se agrava año tras año. La anomalía de temperatura puede alcanzar alrededor de 3 °C y más. Por lo tanto, el calentamiento climático puede predecirse en el futuro y generalizarse en toda la región del Noroeste.Simulações de modelos climáticos do clima futuro são a base para decisões de adaptação, cuja eficácia dependerá da qualidade dos modelos. Foi utilizado um conjunto de modelos climáticos desenvolvidos no âmbito do projeto CMIP6 e gerados pelo método de desagregação de correção de viés espacial (BCSD) usando um algoritmo estatístico de redução de escala. Esses modelos são usados para avaliar as mudanças futuras nos extremos térmicos projetados pelos modelos climáticos ao longo dos diferentes horizontes temporais em comparação com o período de referência 1981-2000. Essas projeções são feitas sob o cenário RCP 4.5 (otimista). O exame das projeções de mudanças climáticas futuras pode confirmar o resultado do aquecimento em toda a região Noroeste do Marrocos. O aumento da temperatura pode atingir uma média de 1,8 °C a 2,5 °C apenas em 2060. No mesmo sentido do aquecimento, o número de dias e noites quentes pode aumentar ano a ano enquanto uma diminuição pode ser observada no número de dias frios e noites frias. As simulações para os horizontes 2080 e 2100 revelaram uma situação que se agrava ano a ano. A anomalia de temperatura pode atingir cerca de 3 °C e mais. Assim, um aquecimento climático pode ser previsto no futuro e generalizado em toda a região Noroeste

Protocol analysis data collection technique implemented for artificial intelligence design

This article suggests that artificial intelligence (AI) can automate protocol analysis, a form of data analysis in cognitive psychology for inferring the information processes used by individuals from their verbal behavior while solving a problem. We propose a framework to employ think-aloud protocols (TaP) and thematic analysis in qualitative accounting research. Specifically, we use the TaP methodology to explore the impact of legal conflict and the lack of international financial reporting standards (IFRS) knowledge on implementing these accounting standards in a developing country (i.e., Iraq). The article analyzes 32 semi-structured in-depth phone interviews with external auditors, preparers, the capital market, national professional accounting and auditing associations, and academics. The results indicate that the lack of an AI framework, IFRS knowledge, and legislation conflict may adversely interact with standard implementation. This article explores how protocol analysis can benefit from AI support and provide design features. Protocol analysis can provide opportunities for future article, design, and action

TRANSVERSE VIBRATION OF TWO AXIALLY MOVING BEAMS CONNECTED BY AN ELASTIC FOUNDATION

ABSTRACT Transverse vibration of two axially moving beams connected by a Winkler elastic foundation is analyzed analytically. The system is a model of paper and paper-cloth (wire-screen) used in paper making. The two beams are tensioned, translating axially with a common constant velocity, simply supported at their ends, and of different materials and geometry. Due to the effect of translation, the dynamics of the system displays gyroscopic motion. The Euler-Bernoulli beam theory is used to model the deflections, and the governing equations are expressed in the canonical state form. The natural frequencies and associated mode shapes are obtained. It is found that the natural frequencies of the system are composed of two infinite sets describing in-phase and out-of-phase vibrations. In case the beams are identical, these modes become synchronous and asynchronous, respectively. Divergence instability occurs at the critical velocity; and, the frequency-velocity relationship is similar to that of a single traveling beam. The effects of the mass, flexural rigidity, and axial tension ratios of the two beams, as well as the effects of the elastic foundation stiffness are investigated

ANALYTICAL AND EXPERIMENTAL NATURAL FREQUENCIES OF TRANSVERSE VIBRATION OF SANDWICH BEAMS INTERCONNECTED BY WINKLER ELASTIC FOUNDATION

ABSTRACT The free transverse vibration of an elastically connected axially loaded double beam system for different materials and geometry were measured experimentally and analyzed theoretically. The theory predicts that natural frequencies of the system are composed of two infinite sets, describing in-phase and out-of-phase vibrations. It is observed, for the case of identical beams, that the in-phase frequencies are independent of the elastic foundation stiffness and its frequencies are identical to a single beam with the same boundary conditions. To compare and verify the accuracy and reliability of theoretical models, experimental measurements of natural frequencies of free vibration of axially tensioned, double beams interconnected by a silicone rubber foundation with fixed-fixed supported conditions are conducted. The first four synchronous natural frequencies were measured, and they were found to increase with increasing tension. The experiments showed that the synchronous natural frequencies of axially tensioned double beam system with fixed-fixed end conditions are in excellent agreement with those for a tensioned single beam with the same end conditions. The asynchronous mode frequencies are not observed, and believed to be due to the existence of damping properties in the elastic foundation, which suppressed the outof-phase (asynchronous) mode frequencies

A Retrospective Chart Review of Pediatric Complicated Community-Acquired Pneumonia: An Experience in the Al Qassimi Women and Children Hospital

Background Community-acquired pneumonia (CAP) is one of the most common global health issues. Even though many vaccinations and new diagnostic tools are available, CAP has a higher mortality rate, especially in children less than five years of age. Complicated CAP (CCAP) in a healthy child is a severe disease characterized by a combination of local complications, such as parapneumonic effusion (PPE), empyema (EMP), necrotizing pneumonia (NP), abscess, pneumothorax, and bronchopleural fistula, and systemic complications, such as bacteremia, metastatic infection, multiorgan failure, acute respiratory distress syndrome, disseminated intravascular coagulation, and, rarely, death. This study describes the demographic features, clinical presentation, management, and outcomes of patients diagnosed with CCAP at the Al Qassimi Women’s and Children’s Hospital (AQWCH). Methodology This retrospective chart review aims to collect and explore the data of all previously healthy children admitted with CCAP between the ages of one month and 13 years at AQWCH from January 2018 to December 2020. The primary study outcome measure is to provide clinicians with the diagnostics, evaluation, and management required to treat complicated pneumonia. Results A total of 195 patients were diagnosed with CAP, of whom 30 (15.3%) were diagnosed with CCAP. Of these, 14 (46.6%) patients had NP, eight (26.7%) had PPE, and eight (26.7%) had EMP. The median age of patients was 2.5 years, with 13 (43%) males and 17 (57%) females. The median duration of their stay in the hospital was 16 days. All patients were vaccinated with Hib, PCV13, or PCV7, and 57% of the patients received antibiotics before admission. The most common findings were consolidation and pleural effusion. Blood culture was negative in all cases, and pleural culture was positive only in three cases. A total of 17 (57%) patients underwent video-assisted thoracoscopic surgery (VATS), and post-VATS surgical emphysema was found to be the most common complication. Chest X-rays normalized after three months in 65% of patients. On comparing patients who were admitted to the Pediatric Intensive Care Unit (PICU) before any surgical intervention with those who were not, it was found that patients who required PICU admission were young (median = 2 years; interquartile range (IQR) = 1-4.5; p = 0.044) and had higher respiratory rate (mean = 49 breaths/per minute, standard deviation (SD) = 11; p = 0.000). In addition, they had lower median albumin (median = 2 g/L; IQR = 1.8-2.23; p = 0.004). On comparing patients who required VATS and those who did not require VATS, it was found that the former had a higher median respiratory rate (48 per min; range = 42-54; p = 0.01). A cavity in the chest computed tomography (CT) was found in 86% of patients with VATS (p = 0.017), and they had lower median albumin (median = 2 g/L; IQR = 1.92-2.24; p = 0.012), as well as longer median duration of using oral antibiotics (median = 21 days; IQR = 19-26; p = 0.025). Patients with complicated NP had a higher respiratory rate and higher PICU admission, and more cavity in the chest was found in the CT study. Most NP patients also underwent VATS and had longer median days of using oral antibiotics. One patient developed a bronchopleural fistula, and one patient diagnosed with NP died. Conclusions CCAP is a major cause of hospitalization in children. It is important to suspect CCAP in all CAP patients not responding to treatment after 48-72 hours

Analgesic synergism of gabapentin and carbamazepine in rat model of diabetic neuropathic pain

Purpose: To evaluate synergy in the analgesic effects of a combination therapy of carbamazepine (CBZ) and gabapentin (GBP) in diabetic neuropathic pain. Methods: Neuropathic pain was produced in rats by a single intraperitoneal injection of streptozotocin (STZ) at 60 mg/kg. CBZ, GBP, and their combination were orally administered at varying doses (GBP 30 - 180 mg/kg; CBZ 20 - 40 mg/kg) comparable to their therapeutic doses in humans. Nociceptive responses in the diabetic rats were assessed using hot plate test. Results: Hot plate latency significantly increased with oral administration of GBP at a dose of 180 mg/kg when compared with control group (p < 0.05), while at a dose of 90 mg/kg, the increase was not significant. Oral administration of CBZ at doses of 20 and 40 mg/kg did not produce any significant impact on hot plate latency. However, a combination of GBP at 90 mg/kg and CBZ at 20 mg/kg produced significant increase in latency, compared with control group and other groups (p < 0.05), except the group that received 180 mg/kg GBP. The combination of low dose GBP 30 mg/kg and carbamazepine 30 mg/kg had no significant effect on latency (p > 0.05). Conclusion: The results obtained in this study provide useful information on the combination therapy of GBP and CBZ, which may be applied in the treatment of pain in diabetic neuropathy

Vascular Anomalies in Children Misdiagnosed with Asthma : Case series

In most asthmatic children, inhaled steroids can relieve and control the symptoms of asthma. Persistent wheezing and respiratory symptoms in young children despite appropriate treatment may indicate other diagnostic considerations. Delays in this diagnosis can result in unnecessary investigations, inappropriate treatment and further complications. We report three patients who presented to Sultan Qaboos University Hospital, Muscat, Oman, in the period between September 2010 and May 2012 with persistent wheezing due to compression of the trachea caused by vascular anomalies. All patients had double aortic arches putting pressure on the trachea, leading to respiratory manifestations and feeding problems. Following surgery, all cases showed improvement and no longer required medication. Without clinical suspicion and appropriate imaging, congenital vascular anomalies may remain undetected for years. Infants and children with chronic wheezing should be evaluated for vascular anomalies as soon as possible. General practitioners should refer all such patients to a tertiary-level hospital for further investigations and management

A comprehensive study of chronic diabetes complications in streptozotocin-induced diabetic rat

Objective: The purpose of this study was to provide a reference of chronic diabetes complications by investigating the prolonged hyperglycemia effects on hematological, biochemical and histopathological changes (liver, kidney, spleen, cardiac muscle, adrenal gland, and endocrine pancreas) in diabetic rats induced by streptozotocin. Methods: Ten adult female Sprague-Dawley of uniform age were divided into two Groups. Group 1 was made diabetic by single intraperitoneal injection of streptozotocin (60 mg/kg/bw) whereas Group 2 served as control. After six months, the rats were anesthetized using pentobarbital. Cardiac puncture was performed to get 3 ml of the blood sample; following 12 hours of an overnight fast. Serum chemistry test and complete blood analysis for lipid profile and blood glucose test; liver and renal functions were performed. Tissue specimens of liver, kidney, spleen, cardiac muscle, adrenal gland, and endocrine pancreas were fixed in 10% formal saline and processed for histological study. Results: There were severe histopathological changes in the affected organs; and the presence of a significant abnormality of lipid profile, liver, and renal functions. Conclusions: The presence of histopathological changes with abnormal biochemical changes is related to the chronic absence of insulin production in the destroyed β –cells which reflect the diabetic complications in a human being