Accounting Profession in the Netherlands; Professional Accounting in Foreign Country Series

https://egrove.olemiss.edu/aicpa_guides/1687/thumbnail.jp

Women priests in the Church of England : psychological type profile

This study employed psychological type theory and measurement to explore the psychological profile of women priests ordained in the Church of England. A sample of 83 Anglican clergywomen in England completed the Myers-Briggs Type Indicator (MBTI). The data demonstrated clear preferences for introversion (63%) over extraversion (37%), for intuition (60%) over sensing (40%), for feeling (76%) over thinking (24%), and for judging (55%) over perceiving (45%). In terms of dominant types, 37% were dominant feelers, 31% dominant intuitives, 23% dominant sensers, and 8% dominant thinkers. These findings are discussed to illuminate the preferred ministry styles of Anglican clergywomen in England and to highlight the significant differences between the psychological type profile of clergywomen and the UK female population norms

Continuous in situ monitoring of sediment deposition in shallow benthic environments

Sedimentation is considered the most widespread contemporary, human-induced perturbation on reefs, and yet if the problems associated with its estimation using sediment traps are recognized, there have been few reliable measurements made over time frames relevant to the local organisms. This study describes the design, calibration and testing of an in situ optical backscatter sediment deposition sensor capable of measuring sedimentation over intervals of a few hours. The instrument has been reconfigured from an earlier version to include 15 measurement points instead of one, and to have a more rugose measuring surface with a microtopography similar to a coral. Laboratory tests of the instrument with different sediment types, colours, particle sizes and under different flow regimes gave similar accumulation estimates to SedPods, but lower estimates than sediment traps. At higher flow rates (9--17 cm s−1), the deposition sensor and SedPods gave estimates >10× lower than trap accumulation rates. The instrument was deployed for 39 d in a highly turbid inshore area in the Great Barrier Reef. Sediment deposition varied by several orders of magnitude, occurring in either a relatively uniform (constant) pattern or a pulsed pattern characterized by short-term (4--6 h) periods of `enhanced' deposition, occurring daily or twice daily and modulated by the tidal phase. For the whole deployment, which included several very high wind events and suspended sediment concentrations (SSCs) >100 mg L−1, deposition rates averaged 19 ± 16 mg cm−2 d−1. For the first half of the deployment, where SSCs varied from <1 to 28 mg L−1 which is more typical for the study area, the deposition rate averaged only 8 ± 5 mg cm−2 d−1. The capacity to measure sedimentation rates over a few hours is discussed in terms of examining the risk from sediment deposition associated with catchment run-off, natural wind/wave events and dredging activities

Robotic spot spraying of Harrisia cactus (Harrisia martinii) in grazing pastures of the Australian rangelands

Harrisia cactus, Harrisia martinii, is a serious weed affecting hundreds of thousands of hectares of native pasture in the Australian rangelands. Despite the landmark success of past biological control agents for the invasive weed and significant investment in its eradication by the Queensland Government (roughly $156M since 1960), it still takes hold in the cooler rangeland environments of northern New South Wales and southern Queensland. In the past decade, landholders with large infestations in these locations have spent approximately$20,000 to $30,000 per annum on herbicide control measures to reduce the impact of the weed on their grazing operations. Current chemical control requires manual hand spot spraying with high quantities of herbicide for foliar application. These methods are labour intensive and costly, and in some cases inhibit landholders from performing control at all. Robotic spot spraying offers a potential solution to these issues, but existing solutions are not suitable for the rangeland environment. This work presents the methods and results of an in situ field trial of a novel robotic spot spraying solution, AutoWeed, for treating harrisia cactus that (1) more than halves the operation time, (2) can reduce herbicide usage by up to 54$18.15 per ha compared to the existing hand spraying approach. The AutoWeed spot spraying system used the MobileNetV2 deep learning architecture to perform real time spot spraying of harrisia cactus with 97.2% average recall accuracy and weed knockdown efficacy of up to 96%. Experimental trials showed that the AutoWeed spot sprayer achieved the same level of knockdown of harrisia cactus as traditional hand spraying in low, medium and high density infestations. This work represents a significant step forward for spot spraying of weeds in the Australian rangelands that will reduce labour and herbicide costs for landholders as the technology sees more uptake in the future

Estado del arte: beneficios del enfoque sociocrítico en la formación de estudiantes del nivel primaria

El presente estado del arte aborda el enfoque sociocrítico como un enfoque didáctico necesario en las aulas de las escuelas, cuyo objetivo ha sido describir los beneficios que brinda este enfoque en la formación de estudiantes del nivel primaria. La investigación es de tipo cualitativa a través de un análisis documental el cuál se realizó bajo el proceso de selección, registro y análisis de la información. Para ello, se utilizaron 25 fuentes académicas, las cuales fueron extraídas de repositorios de tesis o bases de datos como Scielo, ERIC, entre otras. Todas las fuentes revisadas pertenecen a un horizonte temporal de 15 años, y se enfoca tanto en los estudiantes como en los maestros y el proceso de enseñanza – aprendizaje. Se presenta la información en tres apartados para resolver el objetivo: el desarrollo del estudiante, así como el desarrollo de los docentes y el proceso de enseñanza aprendizaje bajo este enfoque. A partir de ello, se encontraron beneficios resaltantes para los agentes educativos mencionados tales como su desarrollo integral como ciudadanos, así como de la vinculación de sus aprendizajes con la vida diaria. Del mismo modo, se evidencia que el proceso de enseñanza-aprendizaje bajo este enfoque se transforma en un proceso dinámico y didáctico permitiendo así el interés y motivación de los estudiantes. Asimismo, el principal aporte de este trabajo a la investigación es de brindar alcances sobre los beneficios del enfoque sociocrítico en el aula para que puedan seguir siendo estudiado a profundidad y lograr captar la atención de los docentes y docentes en formación para que lo apliquen en su práctica educativa. Palabras clave: socio-crítico, pensamiento crítico, pedagogía crítica.The present state of art addresses the socio critical approach as a necessary model in school classrooms, whose objective has been to describe the benefits that this provides in the education of students at the primary level. The research carried out is qualitative through a documentary analysis which was carried out under the process of selection, registration and analysis of the information. For this purpose, 25 academic sources were used, which were extracted from thesis repositories or databases such as Scielo, Redalyc, ERIC, among others. All the sources reviewed belong to a time horizon of the last 15 years, and focus on both students and teachers and the teaching learning process. The information is presented in three sections to solve the objective: the development of the student, as well as the development of the teachers and the teaching-learning process under this approach. From this, outstanding benefits were found for the aforementioned educational agents, such as their integral development as citizens, as well as the connection of learning with their daily life. In the same way, it is evidenced that the teaching-learning process under this approach is transformed into a dynamic and didactic process, thus allowing the interest and motivation of the students. Likewise, the main contribution of this work to the research is to provide scopes on the benefits of the sociocritical approach in the classroom so that it can continue to be studied in depth and capture the attention of teachers and teachers in training so that they can apply it in their educational practice

Using keywords to predict the need for an audiogram: an analysis of referral letters using logistic regression

Background Otolaryngology clinics are often booked without considering the distribution of work for doctors and audiologists. This causes inefficiencies of time and human resources. This may be due to clinics being booked before referrals have been triaged to identify whether a hearing test, known as a pure tone audiogram (PTA), is indicated. A model that can predict the need for PTA without clinician-led triage could be useful to address these booking issues. Objective To establish if it is possible to predict whether a referred patient requires a PTA based on occurrences of words in the referral letter. Method Binary logistic regression analysis of 500 letters of referral for otolaryngology outpatients. The derived model was then tested on 50 referral letters. All the referral letters were reviewed by clinicians and classified according to whether or not a PTA would be required. Results The regression model correctly predicted requirement for a PTA in 42 of 50 referral letters (84%), with a sensitivity of 91% and specificity of 82%. Conclusion The model is able to predict requirement for a PTA from referral letters with a high degree of accuracy. This method may have a role in assisting administrative/clerical staff or nonspecialist clinicians to book appropriate ear, nose and throat (ENT) clinic appointments, with or without a PTA. As a result, workload would be distributed more evenly, through the clinic for both otolaryngologists and audiologists, increasing efficiency

DeepWeeds: a multiclass weed species image dataset for deep learning

Robotic weed control has seen increased research of late with its potential for boosting productivity in agriculture. Majority of works focus on developing robotics for croplands, ignoring the weed management problems facing rangeland stock farmers. perhaps the greatest obstacle to widespread uptake of robotic weed control is the robust classification of weed species in their natural environment. the unparalleled successes of deep learning make it an ideal candidate for recognising various weed species in the complex rangeland environment. This work contributes the first large, public, multiclass image dataset of weed species from the Australian rangelands; allowing for the development of robust classification methods to make robotic weed control viable. The DeepWeeds dataset consists of 17,509 labelled images of eight nationally significant weed species native to eight locations across northern Australia. This paper presents a baseline for classification performance on the dataset using the benchmark deep learning models, Inception-v3 and ResNet-50. These models achieved an average classification accuracy of 95.1% and 95.7%, respectively. We also demonstrate real time performance of the ResNet-50 architecture, with an average inference time of 53.4 ms per image. These strong results bode well for future field implementation of robotic weed control methods in the Australian rangelands

The effect of time-to-surgery on outcome in elderly patients with proximal femoral fractures

<p>Abstract</p> <p>Background</p> <p>Whether reducing time-to-surgery for elderly patients suffering from hip fracture results in better outcomes remains subject to controversial debates.</p> <p>Methods</p> <p>As part of a prospective observational study conducted between January 2002 and September 2003 on hip-fracture patients from 268 acute-care hospitals all over Germany, we investigated the relationship of time-to-surgery with frequency of post-operative complications and one-year mortality in elderly patients (age ≥65) with isolated proximal femoral fracture (femoral neck fracture or pertrochanteric femoral fracture). Patients with short (≤12 h), medium (> 12 h to ≤36 h) and long (> 36 h) times-to-surgery, counting from the time of the fracture event, were compared for patient characteristics, operative procedures, post-operative complications and one-year mortality.</p> <p>Results</p> <p>Hospital data were available for 2916 hip-fracture patients (mean age (SD) in years: 82.1 (7.4), median age: 82; 79.7% women). Comparison of groups with short (n = 802), medium (n = 1191) and long (n = 923) time-to-surgery revealed statistically significant differences in a few patient characteristics (age, American Society of Anesthesiologists ratings classification and type of admission) and in operative procedures (total hip endoprosthesis, hemi-endoprosthetic implants, other osteosynthetic procedures). However, comparison of these same groups for frequency of postoperative complications revealed only some non-significant associations with certain complications such as post-operative bleeding requiring treatment (early surgery patients) and urinary tract infections (delayed surgery patients). Both unadjusted rates of one-year all-cause mortality (between 18.1% and 20.5%), and the multivariate-adjusted hazard ratios (HR for time-to-surgery: 1.04; p = 0.55) showed no association between mortality and time-to-surgery.</p> <p>Conclusion</p> <p>Although this study found a trend toward more frequent post-operative complications in the longest time-to-surgery group, there was no effect of time-to-surgery on mortality. Shorter time-to-surgery may be associated with somewhat lower rates of post-operative complications such as decubitus ulcers, urinary tract infections, thromboses, pneumonia and cardiovascular events, and with somewhat higher rates of others such as post-operative bleeding or implant complications.</p