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Copyright of Financial Sciences / Nauki o Finansach is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The 4-A Framework suggests that all inclusive education systems must be available, accessible, acceptable and adaptable. South Africa is committed to establishing an inclusive education system that does not exclude students with disabilities. South African university disability policies translate the imperatives of the United Nations Convention on the Rights of Persons with Disabilities into institutional mandates that govern the implementation of inclusive education. The aim of this study was to determine to what extent disability policies at South African research-intensive universities addressed the markers contained in the 4-A Framework. The framework was reworked and operationalised for the higher education context, and expanded to include a fifth marker, namely affordability. A deductive thematic analysis, using a protocol based on the five markers, was used to analyse these policies. Results indicate that, of the five markers, affordability was not sufficiently addressed. Various disclaimers also limit policy provisions related to other markers. [ABSTRACT FROM AUTHOR]

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Action on Hearing Loss explain that 11 million people within the UK are affected by hearing loss and this is expected to rise to 15.6 million by 2035 (Action on Hearing Loss, 2016). In 2011, a Strategic Command Course publication for Sign Health stated that services for D/deaf people within the criminal justice system needed improving and advised increasing the number of regional Police Link Officer for the Deaf (PLOD) schemes within police forces (Walton et al., 2011). This paper describes a study that used a questionnaire survey to investigate levels of D/deaf awareness amongst Police Crime Commissioners (PCCs) and police officers and their attitudes towards D/deafness, as well as their specific awareness relating to PLOD schemes. The D/deaf community were also surveyed to assess their communication preferences when liaising with the police and their previous experiences of police contact. Eighteen PCCs, 75 police officers and 15 members of the D/deaf community were included in the analysis. Results found a lack of awareness amongst all participants regarding PLOD schemes, differences between communication methods being used and those that are preferred, with only 11% of respondents from the D/deaf community reporting their experience with the police as ‘good’. The study also found a significant correlation between police officer participation in a D/deaf awareness courses and improved attitudes towards D/deafness. It is evident that policies exist to enhance the quality and accessibility of services for D/deaf people, but what remains to be explored is the availability and awareness of existing provisions. [ABSTRACT FROM AUTHOR]

A controversy involving loan loss provisions in banks concerns their relationship with the business cycle. While international accounting standards for recognizing provisions (incurred loss model) would presumably be pro-cyclical, accentuating the effects of the current economic cycle, an alternative model, the expected loss model, has countercyclical characteristics, acting as a buffer against economic imbalances caused by expansionary or contractionary phases in the economy. In Brazil, a mixed accounting model exists, whose behavior is not known to be pro-cyclical or countercyclical. The aim of this research is to analyze the behavior of these accounting models in relation to the business cycle, using an econometric model consisting of financial and macroeconomic variables. The study allowed us to identify the impact of credit risk behavior, earnings management, capital management, Gross Domestic Product (GDP) behavior, and the behavior of the unemployment rate on provisions in countries that use different accounting models. Data from commercial banks in the United Kingdom (incurred loss), in Spain (expected loss), and in Brazil (mixed model) were used, covering the period from 2001 to 2012. Despite the accounting models of the three countries being formed by very different rules regarding possible effects on the business cycles, the results revealed a pro-cyclical behavior of provisions in each country, indicating that when GDP grows, provisions tend to fall and vice versa. The results also revealed other factors influencing the behavior of loan loss provisions, such as earning management. [ABSTRACT FROM AUTHOR]

An ethic of tenderness increasingly saturates the culture of psychoanalysis. This article defines the ethic and explores how it relates to and interacts with more traditional psychoanalytic thinking and behavior. [ABSTRACT FROM AUTHOR]

Copyright of ConTexto is the property of ConTexto and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Marmara University Social Sciences Institute / Öneri is the property of Marmara University, Institute of Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA) was passed by the government of India on August 5, 2005. The basic objective of the Act is to enhance livelihood security in rural areas by providing at least 100 days of guaranteed wage employment in a financial year to every household whose adult members' volunteer to do unskilled manual work. MGNREGA is a powerful instrument for ensuring inclusive growth in rural India through its impact on social protection, livelihood security, and democratic empowerment. It attempts to bridge the gap between the rich and poor in the country. The MGNREGA stipulates that works must be targeted towards a set of specific activities which provides an opportunity to build rural infrastructure through water conservation and harvesting, renovation of water bodies, land development, soil erosion, soil control, rural connectivity, and so on. In this proposed study, aim is to analyze the awareness of beneficiaries about the provisions of transparency in sanction and implementation of works under MGNREG Scheme in Virudhunagar District by using Sign test. Sign test is the non-parametric test with a simple procedure of plus and minus sign. [ABSTRACT FROM AUTHOR]

This article argues that the resources and skills of military contractors were a crucial component of the war-making capacity of the British state in the mid-eighteenth century. Contractors used product knowledge, access to capital and credit, market intelligence, and personal and professional connections to perform contracts effectively, and by doing so contributed towards operational capability and combat readiness. Contracting not only reveals the diversity of the domestic economy but also the degree of connectivity between different sectors. Problems of scale, cost, and risk were overcome by harnessing and channelling broad expertise across different sectors. If modern states were highly innovative in fiscal-military terms, contractors were no less so in managing extensive supply operations. [ABSTRACT FROM AUTHOR]

ABSTRACT A controversy involving loan loss provisions in banks concerns their relationship with the business cycle. While international accounting standards for recognizing provisions (incurred loss model) would presumably be pro-cyclical, accentuating the effects of the current economic cycle, an alternative model, the expected loss model, has countercyclical characteristics, acting as a buffer against economic imbalances caused by expansionary or contractionary phases in the economy. In Brazil, a mixed accounting model exists, whose behavior is not known to be pro-cyclical or countercyclical. The aim of this research is to analyze the behavior of these accounting models in relation to the business cycle, using an econometric model consisting of financial and macroeconomic variables. The study allowed us to identify the impact of credit risk behavior, earnings management, capital management, Gross Domestic Product (GDP) behavior, and the behavior of the unemployment rate on provisions in countries that use different accounting models. Data from commercial banks in the United Kingdom (incurred loss), in Spain (expected loss), and in Brazil (mixed model) were used, covering the period from 2001 to 2012. Despite the accounting models of the three countries being formed by very different rules regarding possible effects on the business cycles, the results revealed a pro-cyclical behavior of provisions in each country, indicating that when GDP grows, provisions tend to fall and vice versa. The results also revealed other factors influencing the behavior of loan loss provisions, such as earning management.

The occupation of registrar of chambers in Portuguese America will be analysed in this paper from the perspective of the pecuniary capital and the social prestige that it could offer to its holders. In this regard, I will highlight the actual motivations that made it appealing to those who wanted to serve the monarchy at the local level. Furthermore, it should be noted that the fiscal reforms promoted in the eighteenth century, regarding the income and pecuniary contributions of these intermediate offices, help us to understand the Portuguese monarchy as a whole.

Risk management, for example relative to its finance counterpart, is a much younger function. This paper examines its evolution across different eras: Basel I, Basel II, III and its follow-ups, and in post International Financial Reporting Standard 9 (IFRS 9). The journey that started as risk compliance in the Basel I era has evolved to include a strategic role post Basel II, as the risk function needs to play a lead role in capital and business mix optimisation, informing corporate strategy. IFRS 9 is another game changer, making the impairment model predictive and 'risk-based'. These changes require a new partnership model between the risk and finance functions, first in capital management and now in IFRS 9. The paper discusses this necessary evolution of risk management, its strategic role in capital and business risk optimisation and its essential role in IFRS 9 production and governance. [ABSTRACT FROM AUTHOR]

Copyright of Electronic Turkish Studies is the property of Electronic Turkish Studies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Contracting authorities may purchase public works and services in partnerships with economic operators. "Public-private partnerships shall have as their object the realization or, as the case may be, the rehabilitation and/or extension of a good or goods intended for the provision of a public service and/or the operation of a public service, under the terms of this law." [ABSTRACT FROM AUTHOR]

Copyright of Business Consultant / Poslovni Konsultant is the property of FINconsult Ltd. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article challenges conventional explanations why Colombia, a country emerging from an armed internal conflict but still with multiple challenges, should participate in United Nations’ multidimensional peace operations. While Colombian official rationale maintains that contribution to peacekeeping is a common stage for countries within a post-peace agreement scenario to gain worldwide recognition, to improve legitimacy, and to establish an alternative source of funding, international experience suggests that the occurrence of several other circumstances is necessary before making such a commitment. The results of a statistical analysis show how the level of implementation of the peace agreement, as well as disarmament, demobilization, reintegration, addressing minority rights, and solving issues with criminal groups are fundamental for deciding on participation in peace operations. Additionally, while international missions may be considered a way of enhancing diplomacy, cautious assessments should be made to determine the military capabilities needed to balance national interests and foreign policy without fostering a regional security dilemma. [ABSTRACT FROM AUTHOR]

Nowadays, the activity performed by professional accountants should be transparent and the communication process should be an efficient one so that the data transmitted is relevant and reliable. Such characteristics can become achievable only within a quality accounting referential, based on international accounting standards likely to integrate the public field particularities. The need to obtain comparable and transparent information in the public sector has determined the emergence of IPSAS standards, high quality standards with benefice consequences upon the world economy. The purpose of the disclose study is to analyse the development of accountancy in Romania and the level of accounting harmonization and convergence with IPSAS 19 “Provisions, contingent liabilities and contingent assets”. We are also focusing on performing a comparison between the main characteristics of the disclose national and international regulations, with the mention of resemblances and differences on provisions, contingent liabilities and contingent assets in order to identify the range of convergent and divergent issues.

A service of crediting is one of the most profitable items of a commercial bank. It is the crediting that forms a basic part of the net profit, which further is listed into the reserve funds. Simultaneously credits’ defaults (especially of the large credits) promoted bank’s bankrupt and later, due to bank’s importance on the macroeconomical level, it causes bankrupts of companies, legal entities and individuals. Bank activity is directly connected to different risks in the process of bank’s communications with clients and other banks. Loan risk is the main threat for succesful bank functioning. Increasing the volume of problem loans in the structure of a loan portfolio makes a negative influence on a reputation and a position of a bakn in the market of credit resourses. The issues of management of a loan portfolio of a commercial bank is considered in this article.

El trabajo que se presenta a continuación manifiesta la importancia de considerar en el proceso de aprendizaje las disposiciones y las actitudes de los estudiantes; para lo cual se realizó una caracterización de estas en un grupo de estudiantes de educación media, utilizando un cuestionario que hace parte deltest HCTAES, propuesto por Halpern (1998). Este instrumento permite evidenciar la motivación de los estudiantes en clases de ciencias y su capacidad de pensamiento crítico, por lo que en gran medida hace que los estudiantes toman conciencia de lo que aprenden durante su formación.O trabalho apresentado aqui mostra a importância de se considerar no processo de aprendizagem as disposições e as atitudes dos alunos, para os quais fizemos uma caracterização destes em um grupo de estudantes do ensino médio através de um questionário que faz parte do HCTAES, teste proposto por Halpern (1998). Este instrumento pode revelar a motivação dos alunos nas aulas de ciências e habilidades de pensamento crítico, pois em grande medida faz com que os alunos tomem conhecimento do que eles aprendem durante a sua formação.The work presented here shows the importance of considering in the process of learning the rules and attitudes of students, for whom we made a characterization of such aspects in a group of middle school students using a questionnaire that is part of the HCTAES test proposed by Halpern (1998). This instrument can reveal the motivation of students in science classes and critical thinking skills, so the students greatly have become aware of what they learn during training.

Praise be to Allah the almighty, and peace be upon the seal of prophets peace and prayers be upon him.This study has revealed one of the subjects that related to the titles and provisions concerning the minor sins and their provisions in fourchapters and seven units. The first chapter deals with the clarifications of different creeds in classifying of sins, the opinions of companionsand righwous ancestors and the Muslim public that sins are classified into major and minor sins. It also includes the presentation of evidencesagainst minor sins neglecms, debating with opponents and clarifying and displaying the cone conflict regarding this issue. The second chapterincludes what has been said in minor sins base and their limits in this world and the hereafter. Then it also includes explanation of thecondition of the minor sin doer namely and judicially. The third chapter includes tracing of some causes that minor sins may turn into majorones and the caution from the danger of trivial sins. The fourth chapter which is the last one, deals with presentation of means of forgivenesswhich Allah the almighty has granted for escaping from punishment of minor sins and the conditions and arguments related to it. Theconclusion includes the most important part of this study.

An important part of crime investigation is the obtaining of evidence through the search and seizure of persons and things. The South African Constitution recognises that state authorities should not be permitted untrammelled access to search and seize. It is a necessary incident to democracy that citizens must be protected from unjustified intrusions of privacy and property by agents of the state. Otherwise, arbitrary state actions could severely affect the personal freedom and associated fundamental rights that are intended to be a predominant feature of democratic society. In this article I consider whether or not certain provisions contained in the Criminal Procedure Act 51 of 1977 and the South African Police Service Act 68 of 1995 (hereafter the Criminal Procedure Act and the South African Police Service Act respectively) are in conflict with the Constitution. The provisions deal with search and seizure. I will also turn to the laws of foreign jurisdictions, specifically of the United States and Canada, for guidance and comparison. At the outset it should be pointed out that this article does not argue for the abolition of the search and seizure provisions contained in the Criminal Procedure Act and the South African Police Service Act. It is acknowledged albeit reluctantly, that there may still be a need for some of them. It is the investigative and enforcement measures provided for by these provisions, At the outset it should be pointed out that this article does not argue for the abolition of the search and seizure provisions contained in the Criminal Procedure Act and the South African Police Service Act. It is acknowledged albeit reluctantly, that there may still be a need for some of them. It is the investigative and enforcement measures provided for by these provisions, rather than the objectives, which are in issue here. It is submitted that there are search and seizure provisions contained in the Criminal Procedure Act and the South African Police Service Act, which are inconsistent with the spirit, purport and object of the Constitution.

Provisions allow firms to defer the funds in times when they reach positive results, for the periods, in which they assume higher costs or for less economically successful periods. Similarly to allowances they are accounting items, which do not overestimate assets and revenues, and vice versa underestimate the costs and liabilities. It requires taking of all risks of loss that are known at the time of compiling of the financial statements into accounting. Reserves represent accruals in a broader sense, as they assign to the revenues generated today associated costs in order to record these revenues again in the future with the aim to eliminate the costs actually incurred. This is the way how enterprises can preclude the risks of financial distress that could arise from lack of resources needed to cover future expenses and they help to strengthen the material substance, since the creation of reserves reduces the possible distribution of the apparent profits to owners. Procedures for the creation and using of reserves are governed by Czech accounting legislation, which allows enterprises a broader application in the form of a general requirement of establishing reserves for risk and loss, while banks cannot create reserves for general banking risks and other unforeseeable risks. Differences are also among Czech and international rules on creation of reserves. In addition, there are different procedures in terms of fiscal (tax) reserves. The aim of this contribution is therefore to analyze methods of the crea­tion and using of reserves from accounting and tax perspective, especially in terms of their eligibility and entitlement and to propose modifications to enable the unification of the theoretical approaches.

Islam urges people to learn and practice horses riding became this type of sports is of a great importance in society due to the fact that it is the first weapon in both fighting and moving from one place to anther. The researcher mentioned a number of constraints and principles created by the speech of the prophet Mohammad (peace be upon him) and the successive influences of his companions, which is admitted by the legislator, makes practicing this type of sports allowed even if it is practiced for only amusement. The researcher uses the term "horse riding" to refer to shooting, dueling, and throwing the spear and the javelin which an only practiced by human being with some provisions because shooting is regarded as one of the most important means used in fighting during the old and modern ages. Dueling is also regarded as important means in jihad and self Defence because it requires, bodies of the individuals to be in a direct contact and this type of sport is organized by rules to be followed where, the sport of the spear and javelin, known nowadays as "javelin throwing" and "spear throwing" within the events that form the track and field games, these types of sports have their own provisions and credits. As for the games practiced by both human being and animals, they are the horse riding and camel riding. Human being interferes in competitions held among animals. Competitions held among animals are also organized by rules to be following but these types of sports are regarded as the most honorable ones because the prophet Mohammad (peace be upon him) practiced them and urged people to learn and practice them.

The purpose of this study was to compare and analyze the perceptions of intercollegiate athletic administrators regarding full compliance to Title IX in athletics through a gender equity survey. The study included 230 higher educational institutions which were represented by 115 Council for Christian Colleges & Universities (CCCU) schools and 115 non CCCU (NCCCU) schools. The study identified perceived levels of compliance in the areas of provisions, policies and procedures and perceived barriers that would inhibit full compliance to Title IX. Responses were analyzed by the researcher from the answers provided from respondents on the survey regarding their perceptions of Title IX compliance. The participants' responses to specific questions about provisions and the perceived barriers to compliance in their respective athletic programs were scored on a Likert Scale. Perceptions of policies and procedures were scored using dichotomous questions of 'yes,' 'no,' and 'no answer' responses. Athletic administrators were classified in the study as members of the CCCU and those who were not members NCCCU but who were from similar, faith-based, institutions. [ABSTRACT FROM AUTHOR]

Our demarche is focused on understanding the accounting regulation process in Romania in order to accorde with the European Union Accounting Directives and the IAS/IFRS standards. In our essay we want to describe the Romanian solution adopted by the regulator concerning the active depreciation.

Copyright of Accounting & Finance / Oblìk ì Fìnansi is the property of Institute of Accounting & Finance and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of International Social Research is the property of Journal of International Social Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The motive of this qualitative study was to compare educational provisions and practices being adopted for persons having special needs in Pakistan, USA, England and France. While comparing various aspects of special educational practices, the focus of this study was to find a comprehensive picture for sake to make suggestions to improve existing setup of special Education in Pakistan. In this regard a systematic documental and content analysis was done to compare different aspects. After doing dense content analysis and discussion made by researcher; it was observed that approaches of Pakistan regarding educational provisions for Special Education needs (SEN) are insufficient and are in developmental stages; still plenty of improvements are required to meet international standards. Pakistan needs to improve legislation, infrastructure and mainstream approach for better facilitations. Timely adoption of emerging trends (e.g. inclusion) all over the world appears to be the most efficient way to fulfill needs of the persons with special needs. [ABSTRACT FROM AUTHOR]

AimThe major objectives of this study were to evaluate the existing pediatrics health care service provisions and utilizations of the public polyclinics in Barbados. Furthermore, the aim was to assess if the existing manpower resources were adequate.BackgroundBarbados has a mixed health care system consisting of both a socialized and a private health care system. The Ministry of Health commissioned a needs assessment survey of the pediatrics primary health care at the public polyclinics.MethodsPrimary data were collected through interviews with the public primary health care providers. Secondary data were collected from the Barbados Census Data and Ministry of Health statistics. Data were analyzed to assess the pediatrics primary health care service utilization and adequacy of existing resources at the polyclinics.FindingsIn 2012, there were 62 934 visits from children <16 years of age to the public polyclinics in Barbados and this accounted for 39.1% of all visits (both adults and children) to the polyclinics. An overall 16.7% of the visits were from children less than five years old to the Well Child Clinic for immunization and for growth and development monitoring; 32% of all physician consultations at the polyclinics were for children <16 years. Utilization of health services by children at the polyclinics was 5245 visits/month. Given an expected monthly demand for 10 822 visits from children, the polyclinics serve 48.5% of the primary health care demand for children in Barbados.ConclusionsThe public polyclinics play a pivotal role in the pluralistic primary health care system in Barbados. They fulfill nearly half of all the primary care demand and more importantly provides for almost the entire immunization demand, and thereby ensuring high coverage.The existing resources, if used optimally, would reduce the long consultation time observed in this setting, and thereby increase the capacity considerably. [ABSTRACT FROM PUBLISHER]

Copyright of Studia Universitatis Petru Maior, Series Oeconomica is the property of Petru Maior Unversity, Faculty of Economics Law & Administrative Services and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article examines the basis of power of the Krasnoiarsk Soviet of Workers' and Soldiers' Deputies in 1917. It challenges the still-commonplace 'dual power' paradigm, using Krasnoiarsk as an example to counter the contention that soviets seized outright power in particular localities. As the Krasnoiarsk Soviet became active in state affairs, it increasingly engaged other local organisations in the processes of power. The article draws on previously unexamined archival materials from Krasnoiarsk, including administrative records of the Soviet and other local organisations involved in delivering state functions. [ABSTRACT FROM AUTHOR]