Management accounting education: is there a gap between academia and practitioner perceptions?

A mail survey was conducted of all Institute of Chartered Accountants of New Zealand accredited Tertiary Education Institutions and 300 randomly selected New Zealand companies to ascertain the views of management accounting academics and practitioners on the contents of management accounting courses and the skills and competencies of recent graduates. The results show that practitioners placed an emphasis on traditional management accounting techniques, while academics placed an emphasis on contemporary techniques. Both groups were in agreement on the skills and characteristics required of recent graduates. An interesting finding was the emergence of negative comments on the arrogance of new graduates and an increased need for graduates to be work ready. These two aspects were not a feature of previous studies. The implications of the results are that academics cannot ignore the teaching of traditional management accounting techniques and may need to increase the coverage of the issues involved in implementing contemporary management accounting techniques

Wake in faint television meteors

The two component dustball model was used in numerical lag computation. Detached grain lag is typically less than 2 km, with expected wakes of a few hundred meters. True wake in television meteors is masked by apparent wake due to the combined effects of image persistence and blooming. To partially circumvent this problem, we modified a dual MCP intensified CID video system by addition of a rotating shutter to reduce the effective exposure time to about 2.0 ms. Preliminary observations showed that only 2 of 27 analyzed meteors displayed statistically significant wake

Combined Reconstruction and Registration of Digital Breast Tomosynthesis

Digital breast tomosynthesis (DBT) has the potential to en- hance breast cancer detection by reducing the confounding e ect of su- perimposed tissue associated with conventional mammography. In addi- tion the increased volumetric information should enable temporal datasets to be more accurately compared, a task that radiologists routinely apply to conventional mammograms to detect the changes associated with ma- lignancy. In this paper we address the problem of comparing DBT data by combining reconstruction of a pair of temporal volumes with their reg- istration. Using a simple test object, and DBT simulations from in vivo breast compressions imaged using MRI, we demonstrate that this com- bined reconstruction and registration approach produces improvements in both the reconstructed volumes and the estimated transformation pa- rameters when compared to performing the tasks sequentially

Plant–soil feedback under drought:does history shape the future?

Plant–soil feedback (PSF) is widely recognised as a driver of plant community composition, but understanding of its response to drought remains in its infancy. Here, we provide a conceptual framework for the role of drought in PSF, considering plant traits, drought severity, and historical precipitation over ecological and evolutionary timescales. Comparing experimental studies where plants and microbes do or do not share a drought history (through co-sourcing or conditioning), we hypothesise that plants and microbes with a shared drought history experience more positive PSF under subsequent drought. To reflect real-world responses to drought, future studies need to explicitly include plant–microbial co-occurrence and potential co-adaptation and consider the precipitation history experienced by both plants and microbes.</p

Double-Duty Actions: Seizing Program and Policy Opportunities to Address Malnutrition in all its Forms

Actions to address different forms of malnutrition are typically managed by separate communities, policies, programmes, governance structures, and funding streams. In contrast, double duty actions, which aim to simultaneously tackle both undernutrition and problems of overweight, obesity and diet-related non-communicable diseases (DR-NCDs) have been proposed as a way to effectively address malnutrition in all its forms in a more holsitic way. This paper identifies ten double duty actions that have strong potential to reduce the risk of both undernutrition and obesity/DR-NCDs. It does so by : 1) summarizing evidence on common drivers of different forms of malnutrition; 2) documenting examples of unintended harm caused by some undernutrition-focused programmes on obesity/DR-NCDs; and 3) highlighting a few examples of first double duty actions undertaken to tackle multiple forms of malnutrition. We find that undernutrition and obesity/DR-NCDs are intrinsically linked through early life nutrition; dietary quality; food environments; and socioeconomic factors. There is some evidence that undernutrition-focused programs have raised risks of poor quality diets and obesity/DR-NCDs, especially in countries undergoing a rapid nutrition transition. The paper builds on this evidence to develop a framework to guide the design of double duty approaches and strategies, and defines the first steps needed to deliver them. With a clear package of double duty actions now identified, there is an urgent need to move forward with double duty actions to address malnutrition in all its forms

Searches for New Quarks and Leptons Produced in Z-Boson Decay

We have searched for events with new-particle topologies in 390 hadronic Z decays with the Mark II detector at the SLAC Linear Collider. We place 95%-confidence-level lower limits of 40.7 GeV/c^2 for the top-quark mass, 42.0 GeV/c^2 for the mass of a fourth-generation charge - 1/3 quark, and 41.3 GeV/c^2 for the mass of an unstable Dirac neutral lepton

Measurement of Z Decays into Lepton Pairs

We present measurements by the Mark II experiment of the ratios of the leptonic partial widths of the Z boson to the hadronic partial width. The results are Γ_(ee)/Γ_(had)=0.037_(-0.012^()+0.016),Γ_(µµ)/Γ_(had)=0.053-_(0.015)^(+0.020), and Γ_(ττ)/Γ_(had)=0.066_(-0.017)^(+0.021), in good agreement with the standard-model prediction of 0.048. From the average leptonic width result, Γ_(ll)/Γ_(had)=0.053_(-0.009)^(+0.010), we derive Γ_(had)=1.56_(-0.24)^(+0.28) GeV. We find for the vector coupling constants of the tau and muon v_τ^2=0.31±0.31_(-0.30)^(+0.43) and v_μ^2=0.05±0.30_(-0.23)^(+0.34)

Double Duty Actions to Tackle All Forms of Malnutrition (P10-053-19).

Objectives: Background: Most countries are now experiencing a double burden of malnutrition (DBM), characterized by the coexistence of nutritional deficiencies (underweight, wasting, stunting, micronutrient deficiencies) and overweight/obesity and diet-related non-communicable diseases (obesity/DR-NCDs). Actions to address the two sides of the DBM are typically managed by separate communities, policies, programs, governance structures, and funding streams. Double duty actions, defined as actions that simultaneously address nutritional deficiencies and obesity/DR-NCDs, have been proposed as a win-win solution to tackling malnutrition in all its forms. The objective of the work was to explore opportunities-and make recommendations-for double duty actions to be delivered by programs and policies in key sectors such as health, social protection, education, and agriculture. Methods: We reviewed evidence on the known shared drivers of undernutrition and obesity/DR-NCDs; searched the literature to identify examples of undernutrition-focused programs (in the four sectors selected) that have inadvertently caused harm by increasing risks of obesity/DR-NCDs; and looked for additional information on measures that programs may have adopted to correct these problems following recognition of harm. Results: Undernutrition and obesity/DR-NCDs are intrinsically linked through four shared drivers: early life nutrition; dietary quality; food environments; and socioeconomic factors. Failure to adopt double duty actions in the past has caused harm. Examples from Latin America and Egypt show that some social cash/food transfer programs aimed at reducing poverty and undernutrition have led to deteriorations in diet quality (e.g., excess intakes of energy- fat- and sugar-dense and micronutrient-poor foods) and rises in obesity/DR-NCD risks. Realizing the harm, some of these programs pilot-tested successful corrective measures, thereby providing useful examples of early double duty actions. Conclusions: Leveraging the shared drivers of undernutrition and obesity/DR-NCDs through programs and policies delivered by the health, social protection, education, or agriculture sectors is possible and offers considerable opportunities for double duty actions and impacts on all forms of malnutrition. Funding Sources: CGIAR A4NH program led by IFPRI