Neonatal intervention

Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/68335/2/10.1177_027112148300300105.pd

Separation – integration – and now …? - An historical perspective on the relationship between German management accounting and financial accounting

German accounting has traditionally followed a dual ledger approach with strictly separated internal cost accounting, as the basis for management information, and external financial accounting focusing on creditor protection and based on the commercial law. However, the increased adoption of integrated accounting system implies a significant change in the relationship between financial and management accounting systems. We use Hegelian dialectic to trace the historical development of German accounting from separated systems towards antithetical propositions of full integration, and the emergence of partial integration as the synthesis of this transformation process. For this reason, our paper provides a comprehensive analysis of the literature on the relationship between financial and management accounting in Germany. On this basis, we elaborate how financial accounting in Germany has been shaped by its economic context and legislation, and how financial accounting – accompanied by institutional pressures – in turn influenced management accounting. We argue that the changing relationship between management and financial accounting in the German context illustrates how current accounting practice is shaped not only by its environment, but also by its historical path. Based on this reasoning, we discuss several avenues for future research

Profiling and Internet Connectivity in Automotive Environments

This demo combines active DB technology in open, heterogeneous environments with the Web presence requirements of nomadic users

Multi-domain Diagnosis of End-to-End Service Failures in Hierarchically Routed Networks

Abstract. This paper investigates an approach to improving the scalability and feasibility of probabilistic fault localization in communication systems by exploiting the domain semantics of computer networks. The proposed technique divides the computational effort and system knowledge among multiple, hierarchically organized managers. Each manager performs fault localization in the domain it manages and requires only the knowledge of its own domain. Since failures propagate among domains, domain managers cooperate with each other to find a consensus explanation of the observed disorder. We show through simulation that the proposed approach increases the effectiveness of probabilistic diagnosis and makes it feasible in networks of considerable size 1.