Reexamination of the development of the accounting profession - Critical events from 1912-1940

This study reexamines the accounting profession\u27s response to opportunities and incentives given it during three unique periods in its history to foster reliable accounting, reporting and auditing practices. By profession, we mean the auditors of publicly held companies as represented by the American Institute of Accountants and its predecessor, the American Association of Public Accountants (AAPA). We use two models of professionalism, the Functionalist and the Conflict models, to interpret the profession\u27s response to these events. We find that both self interest and the public interest may have motivated many of the actions taken. These motivations are not, however, mutually exclusive and both may be used to interpret the same behavior

On Measuring the Criticality of Various Variables and Processes in Organization Information Systems: Proposed Methodological Procedure

This paper proposes methodological procedures to be used by the accounting, organizational and managerial researchers and executives to ascertain the criticality of the variables and the processes in the measurement of management control system. We have restricted the validation of proposed methods to the extraction of critical success factors (CSF) in this study. We have also provided a numerical illustration and tested our methodological procedures using a dataset of an empirical study conducted for the purpose of ascertaining the CSFs. The proposed methods can be used by the researchers in accounting, organizational information systems, economics, and business and also in other relevant disciplines of organizational sciences. The main contribution of this paper is the extension of Rockart’s work [33] on critical success factors. We have extended the theory of CSF beyond the initially suggested domain of information into management control system decision making. The methodological procedures developed by us are expected to enrich the literature of analytical and empirical studies in accounting and organizational areas where it can prove helpful in understanding the criticality of individual variables, processes, methods or success factors.Success Factors, Criticality Analysis, Perceptual Criticality, Critical Success Factors

Accounting history: A survey of academic interest in the U.S.

A number of the reports by academicians and practitioners in the United States have called for significant change in accounting education and an enhanced role for accounting history in curricula and research. However, the survey results reported in this paper suggest that achieving wider acceptance of accounting history presents some perplexing problems. Doctoral faculty, especially assistant professors, report less interest in accounting history than non-doctoral faculty. Although a majority of academicians consider accounting history research to be acceptable for promotion, tenure and hiring decisions and a valuable aid to teaching, practitioners, students, doctoral faculty strongly believe that it is of less value than mainstream empirical research in accounting. Most academicians perceive that research in accounting history is not as methodologically rigorous as other branches of accounting research

Responsible Mining: A Human Resources Strategy for Mine Development Project

Mining is a global industry. Most mining companies operate internationally, often in remote, challenging environments and consequently frequently have respond to unusual and demanding Human Resource (HR) requirements. It is my opinion that the strategic imperative behind success in mining industry is responsible mining. The purpose of this paper is to examine how an effective HR strategy can be a competitive advantage that contributes to the success of a mining project in the global mining industry. It will draw on the author’s experience as the Project HR Manager for Kinross Gold Corporation (Kinross) at the Dvoinoye Project in Russia, where he is currently tasked with developing a Human Resources Feasibility Study, including workforce planning, labour cost analysis, staffing and compensation strategy, and establishing processes for the ramp up schedule. This paper will analyse how HR practices contribute to the Kinross strategy, specifically as applied to the Dvoinoye Project in Russia. The paper is also anticipated to serve as a project development model that could be adapted within a global mining setting when embarking on a venture in any jurisdiction. The proposed model will consider current best practices and recommend strategic inclusions aligned to business imperatives, emphasizing staffing, retention and development. The paper will present a general description and analysis of the industry and Kinross, and a detailed description of the Dvoinoye Project. A more detailed examination using value chain and Porter’s five forces analyses that focuses on Kinross Russia will be presented. To clarify Kinross’ competitive position, a competitive analysis will explore and identify the opportunities and threats for Kinross’s growth in Russia. These analyses will identify Key Success Factors (KSF) with particular emphasis on the KSFs relevant to our discussion of the Human Resources Strategy development and implementation for the Dvoinoye Project

First description of a cyanophage infecting the cyanobacterium Arthrospira platensis (Spirulina)

International audienceCyanobacteria constitute a versatile group of photosynthetic bacteria of immense commercial and ecological importance. Some species of this group are cultivated and sold as food because of their high nutritional value. This is typically the case for Arthrospira platensis. We describe for the first time a virus infecting this economically important filamentous cyanobacterium isolated from culture pools located in the South of France. This virus could be observed and discriminated easily from other particles with flow cytometry. Based on morphology and molecular investigation, it was proposed that the virus belongs to the cyanopodovirus group with a capsid and short tail of about 120 and 20 nm, respectively. Finally, the virus appeared to be highly specific (very narrow host range) to A. platensis

MSVIPER: Improved Policy Distillation for Reinforcement-Learning-Based Robot Navigation

We present Multiple Scenario Verifiable Reinforcement Learning via Policy Extraction (MSVIPER), a new method for policy distillation to decision trees for improved robot navigation. MSVIPER learns an "expert" policy using any Reinforcement Learning (RL) technique involving learning a state-action mapping and then uses imitation learning to learn a decision-tree policy from it. We demonstrate that MSVIPER results in efficient decision trees and can accurately mimic the behavior of the expert policy. Moreover, we present efficient policy distillation and tree-modification techniques that take advantage of the decision tree structure to allow improvements to a policy without retraining. We use our approach to improve the performance of RL-based robot navigation algorithms for indoor and outdoor scenes. We demonstrate the benefits in terms of reduced freezing and oscillation behaviors (by up to 95\% reduction) for mobile robots navigating among dynamic obstacles and reduced vibrations and oscillation (by up to 17\%) for outdoor robot navigation on complex, uneven terrains.Comment: 6 pages main paper, 2 pages of references, 5 page appendix (13 pages total) 5 tables, 9 algorithms, 4 figure

LineConGraphs: Line Conversation Graphs for Effective Emotion Recognition using Graph Neural Networks

Emotion Recognition in Conversations (ERC) is a critical aspect of affective computing, and it has many practical applications in healthcare, education, chatbots, and social media platforms. Earlier approaches for ERC analysis involved modeling both speaker and long-term contextual information using graph neural network architectures. However, it is ideal to deploy speaker-independent models for real-world applications. Additionally, long context windows can potentially create confusion in recognizing the emotion of an utterance in a conversation. To overcome these limitations, we propose novel line conversation graph convolutional network (LineConGCN) and graph attention (LineConGAT) models for ERC analysis. These models are speaker-independent and built using a graph construction strategy for conversations -- line conversation graphs (LineConGraphs). The conversational context in LineConGraphs is short-term -- limited to one previous and future utterance, and speaker information is not part of the graph. We evaluate the performance of our proposed models on two benchmark datasets, IEMOCAP and MELD, and show that our LineConGAT model outperforms the state-of-the-art methods with an F1-score of 64.58% and 76.50%. Moreover, we demonstrate that embedding sentiment shift information into line conversation graphs further enhances the ERC performance in the case of GCN models.Comment: 13 pages, 6 figure

Anti-oxidant effect of gold nanoparticles restrains hyperglycemic conditions in diabetic mice

<p>Abstract</p> <p>Background</p> <p>Oxidative stress is imperative for its morbidity towards diabetic complications, where abnormal metabolic milieu as a result of hyperglycemia, leads to the onset of several complications. A biological antioxidant capable of inhibiting oxidative stress mediated diabetic progressions; during hyperglycemia is still the need of the era. The current study was performed to study the effect of biologically synthesized gold nanoparticles (AuNPs) to control the hyperglycemic conditions in streptozotocin induced diabetic mice.</p> <p>Results</p> <p>The profound control of AuNPs over the anti oxidant enzymes such as GSH, SOD, Catalase and GPx in diabetic mice to normal, by inhibition of lipid peroxidation and ROS generation during hyperglycemia evidence their anti-oxidant effect during hyperglycemia. The AuNPs exhibited an insistent control over the blood glucose level, lipids and serum biochemical profiles in diabetic mice near to the control mice provokes their effective role in controlling and increasing the organ functions for better utilization of blood glucose. Histopathological and hematological studies revealed the non-toxic and protective effect of the gold nanoparticles over the vital organs when administered at dosage of 2.5 mg/kilogram.body.weight/day. ICP-MS analysis revealed the biodistribution of gold nanoparticles in the vital organs showing accumulation of AuNPs in the spleen comparatively greater than other organs.</p> <p>Conclusion</p> <p>The results obtained disclose the effectual role of AuNPs as an anti-oxidative agent, by inhibiting the formation of ROS, scavenging free radicals; thus increasing the anti-oxidant defense enzymes and creating a sustained control over hyperglycemic conditions which consequently evoke the potential of AuNPs as an economic therapeutic remedy in diabetic treatments and its complications.</p