Why training is not improving the police response to sexual violence against women: a glimpse into the 'black box' of police training

Innovative and timely, this collection of essays holds broad appeal to academics and practitioners, as well as students of criminology, criminal justice and law, and all those with an interest in feminism, justice, and inequality

Dos poesías inéditas del poeta sevillano Alonso de Salinas (1560-1615).

Sin resume

The Arrival Of A New GAAP: International Financial Reporting Standards

This article examines the International Accounting Standards Board’s efforts to create greater comparability and uniformity in global financial reporting.   Prefacing this will be an examination of 1) the reasons for past and present inter-country reporting differences and 2) the changes that have affected the governing structure of the international financial reporting environment.  Most importantly, however, this article explores the areas that will be most impacted when companies move to a uniform group of international accounting standards.  An understanding of the accounting regulatory process and the changes underway is important for all businesses professionals, including those in large and small businesses alike, and understanding how to read and interpret the language of business is important to competing in today’s smaller world

Risk Manage Capital Investment Decisions: A Lease vs. Purchase Illustration

This paper demonstrates how to build risk into capital investment decisions.  We illustrate how to combine distribution theory, technology, and a business professional’s skills and insight into a capital investment analysis.  In addition, we show how management can approximate the risk of each cash flow estimate and display the overall capital investment results.  This framework is extended by showing how a mutually exclusive decision can be improved, using a lease versus purchase example.[1]  An Excel template is readily available from the authors allowing a hands-on application of the framework presented in this paper.  In addition, this paper positions the reader to comfortably use more advanced analytics, such as Monte Carlo simulation, a tool that is readily available in commercial software applications.This paper focuses on the application of net present value.  The advantage of using net present value in a capital budgeting decision is that it shows the potential stakeholder wealth creation and wealth destruction.  An internal rate of return analysis is intentionally left out of this paper.  According to Brealey, Myers and Allen, Principles of Corporate Finance, New York, NY: McGraw-Hill/Irwin 2006, pp. 91-99, internal rate of return should not be used to evaluate mutually exclusive capital investments.&nbsp

Segment Reporting: The Aftermath Effects Of Statement Of Financial Accounting Standards No. 131

This article addresses the subject of segment reporting and the after effects of SFAS No. 131 “Disclosures about Segments of an Enterprise and Related Information.”  A comparative analysis of the reporting requirements under SFAS No. 14 and SFAS No. 131 is first presented followed with an examination of corporate disclosures before and after the release of SFAS No. 131.  The results are discussed in the context of the Financial Accounting Standards Board’s reporting objective “to better understand an enterprises performance.&rdquo

Financial Reporting Impact Of The Operating Lease Classification

The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are preparing to make changes to accounting standards for leasing that will have a significant impact on the financial statements of a large number of companies. The proposed standard will eliminate the operating lease classification, and if passed, companies using this classification will be required to report additional assets and liabilities on the balance sheet. This study estimates the impact of this change in accounting standards on the financial statements and several key financial ratios for an extensive sample of companies and industries from the Compustat North America database. It is important that users of financial statements understand and are prepared for these changes prior to implementation, particularly for industries in which operating leases are heavily utilized

High-resolution wide-band Fast Fourier Transform spectrometers

We describe the performance of our latest generations of sensitive wide-band high-resolution digital Fast Fourier Transform Spectrometer (FFTS). Their design, optimized for a wide range of radio astronomical applications, is presented. Developed for operation with the GREAT far infrared heterodyne spectrometer on-board SOFIA, the eXtended bandwidth FFTS (XFFTS) offers a high instantaneous bandwidth of 2.5 GHz with 88.5 kHz spectral resolution and has been in routine operation during SOFIA's Basic Science since July 2011. We discuss the advanced field programmable gate array (FPGA) signal processing pipeline, with an optimized multi-tap polyphase filter bank algorithm that provides a nearly loss-less time-to-frequency data conversion with significantly reduced frequency scallop and fast sidelobe fall-off. Our digital spectrometers have been proven to be extremely reliable and robust, even under the harsh environmental conditions of an airborne observatory, with Allan-variance stability times of several 1000 seconds. An enhancement of the present 2.5 GHz XFFTS will duplicate the number of spectral channels (64k), offering spectroscopy with even better resolution during Cycle 1 observations.Comment: Accepted for publication in A&A (SOFIA/GREAT special issue

Preparing For The Profession: The Accounting Job Search And Beyond

This paper provides a detailed description of a unique program focused on preparing students for entry into the accounting profession. The program, Preparing for the Profession, consisted of four distinct workshops provided to accounting majors during fall semester 2010. Planning for the program began a year earlier during a meeting of Accounting Advisory Board members and faculty. Each session addressed a distinct aspect of the accounting profession and consisted of a panel discussion of six to eight accounting and business professionals. The sessions were 90 minutes in length and discussion focused on 25 pre-submitted questions by student attendees. Specific objectives were formulated for each session and assessment data subsequent to the workshop’s completion indicated that the program was a success in meeting those objectives

Nonlinear stability analysis of the frame structures

У овој докторској дисертацији приказана је нелинеарна анализа стабилности оквирних носача, односно истраживан је феномен губитка стабилности оквирних носача у еласто-пластичној области. Нумеричка анализа је спроведена применом методе коначних елемената. Матрице крутости су изведене коришћењем тригонометријских интерполационих функција које се односе на тачно решење диференцијалне једначине савијања штапа према теорији другог реда. У случају када се извијање конструкције дешава у пластичној области, константан модул еластичности Е у матрици крутости замењен је тангентним модулом Et који прати промену крутости штапа у нееластичној области и функција је нивоа оптерећења у штапу. За потребе ове дисертације формиран је део рачунарског програма ALIN који може да се користи за еластичну и еласто-пластичну анализу стабилности оквирних конструкција. Овај програм је написан у C++ програмском језику. Применом овог програма омогућено је и одређивање критичног оптерећења оквирних носача у еластичној и нееластичној области. У дисертацији је формиран и алгоритам за прорачун дужина извијања притиснутих штапова стубова оквирних носача, а који се базира на прорачуну глобалне анализе стабилности оквирне конструкције. Резултати применом овог алгоритма упоређени су са решењима која се добијају коришћењем европских ЕC3 и домаћих ЈУС стандарда за оквирне челичне конструкције, а која су приближног карактера. Важно је нагласити да у наведеним европским и домаћим стандардима и критична сила у пластичној области одређује се само приближним прорачуном. Овај поступак предвиђа да се прво одреди критична сила у еластичној области, а затим се на бази кривих извијања дефинисаних преко приближних, емпиријских формула, одређује критична сила у пластичној области. У оквиру ове дисертације формулисан је алгоритам нумеричког прорачуна којим се овај приближан, „мешовит“ прорачун замењује тачнијим прорачуном који омогућује праћење феномена губитка стабилности оквирног носача у пластичној области и директно одређивање његове критичне силе у тој области...In this doctoral thesis the nonlinear stability analysis of frame structures is presented. The phenomenon of instability of frames in elasto-plastic domain was investigated. Numerical analysis was performed by the finite element method. Stiffness matrices were derived using the trigonometric shape functions related to exact solution of the differential equation of bending according to the second order theory. When the buckling of structure occurs in plastic domain, it is necessary to replace the constant modulus of elasticity E with the tangent modulus Et. Tangent modulus is stress dependent function and takes into account the changes of the member stiffness in the inelastic range. For the purposes of numerical investigation in this thesis, part of the computer program ALIN was created in a way that this program now can be used for elastic and elasto-plastic stability analysis of frame structures. This program is developed in the C++ programming language. Using this program, it is possible to calculate the critical load of frames in the elastic and inelastic domain. In this thesis, the algorithm for the calculation of buckling lengths of compressed columns of the frames was established. The algorithm is based on the calculation of the global stability analysis of frame structures. Results obtained using this algorithm were compared with the approximate solutions from the European (EC3) and national (JUS) standards for the steel structures. It is important to emphasize that in these standards, calculation of the critical load in the plastic domain is also based on the approximate procedure. This procedure means that the critical load in the elastic domain should be calculated first, and after that, on the basis of the buckling curves, the critical load in the plastic domain can be obtained. These curves are defined by the approximate, empirical formulas. Instead of such “mixed” procedure given in the standards, in this thesis a more accurate procedure is presented. By this procedure it is possible to follow the behavior of the plane frames in plastic domain and to calculate the real critical load in that domain..