Preliminary Views Research Articles

Preliminary views on the potential of foamed concrete as a structural material

Low self-weight (800 to 1600 kg/m3), high workability (flowing and self-compacting) and excellent thermal insulating properties (< 0·50 W/mK) make foamed concrete attractive for many construction applications. Indeed, it is now a well-established material in void filling and highway reinstatement uses. However, its wider use in structural applications has been inhibited by its technical and engineering unfamiliarity and a perceived difficulty of achieving sufficiently high strength (say > 25 N/mm2). This paper describes a laboratory study of the development of foamed concrete, utilising two types of fly ash, with the potential for use in structural applications. ‘Fine’ fly ash (i.e. to BS EN 450) was used to partially replace Portland cement and a ‘coarse’ fly ash (i.e. to BS 3892-2) to replace sand fine aggregate. In addition, the potential of polypropylene fibres in foamed concrete to enhance plasticity and tensile strength was examined. The key early age, engineering and durability properties were measured and these data show that foamed concrete is indeed viable for structural uses. To further demonstrate the concept, the results of full-scale pilot tests on conventionally reinforced foamed and normal weight concrete beams are also reported and their performance compared with the BS 8110 and Eurocode 2 requirements for serviceability. However, the characteristics of foamed concrete, particularly high drying shrinkage strain and relatively low tensile strength and stiffness performance, mean that straight substitution for normal weight concrete is not possible and more innovative structural forms will need to be developed.

Preliminary views on the potential of foamed concrete as a structural material

Low self-weight (800 to 1600 kg/m3), high workability (flowing and self-compacting) and excellent thermal insulating properties (&lt; 0·50 W/mK) make foamed concrete attractive for many construction applications. Indeed, it is now a well-established material in void filling and highway reinstatement uses. However, its wider use in structural applications has been inhibited by its technical and engineering unfamiliarity and a perceived difficulty of achieving sufficiently high strength (say &gt; 25 N/mm2). This paper describes a laboratory study of the development of foamed concrete, utilising two types of fly ash, with the potential for use in structural applications. ‘Fine’ fly ash (i.e. to BS EN 450) was used to partially replace Portland cement and a ‘coarse’ fly ash (i.e. to BS 3892-2) to replace sand fine aggregate. In addition, the potential of polypropylene fibres in foamed concrete to enhance plasticity and tensile strength was examined. The key early age, engineering and durability properties were measured and these data show that foamed concrete is indeed viable for structural uses. To further demonstrate the concept, the results of full-scale pilot tests on conventionally reinforced foamed and normal weight concrete beams are also reported and their performance compared with the BS 8110 and Eurocode 2 requirements for serviceability. However, the characteristics of foamed concrete, particularly high drying shrinkage strain and relatively low tensile strength and stiffness performance, mean that straight substitution for normal weight concrete is not possible and more innovative structural forms will need to be developed.

Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSC's Comment on the IASB's Discussion Paper

In June 2004 the IASB issued the Discussion Paper ‘Preliminary Views on Accounting Standards for Small and Medium-Sized Entities’. This invited comments on the central question of whether the IASB should develop separate standards for small and medium-sized enterprises (SMEs), and on further issues and questions arising from this. This paper briefly introduces the background to the publication of the Discussion Paper. This is followed by a review of prior literature on SME financial reporting implications, prepared by the European Accounting Association's Financial Reporting Standards Committee as the basis of its response to the Discussion Paper. The paper concludes with a brief summary of events and issues arising since the end of the consultation period.

If you look like me, I'll talk to you: a preliminary study of ethnic identity and inter‐ethnic interaction among women in Singapore

In Singapore, government policy is for equal but separate development of the four major ethnic groups—Chinese, Malay, Indian and other. In this study, I attempt to gain some preliminary views of how strongly women identify with their own ethnic group and how freely they are prepared to interact with people from other ethnic groups in non‐work‐related situations. I confine my study to females for two reasons. One is that traditional ethnic dress is common among females in Singapore but much rarer among men, and this makes a strong non‐verbal statement of identity. The second reason is to avoid differences between males and females, which I did not wish to pursue within the limits of this exploratory study. The findings of my pilot investigation indicate that intra‐ethnic spontaneous interaction is more likely to occur among women who display a strong national identity. Moreover, younger women, who were exposed during their school years to the government's recent drive to nurture ethnic and cultural differences, are less open to inter‐ethnic interaction than are women in their 30s and older, who grew up when the government drive was towards creating one common national identity for the people of Singapore.

First generation computerized fluoroscopic navigation in percutaneous pelvic surgery.

Percutaneous internal fixation of pelvic fractures has gained popularity allowing rapid mobilization with reduced surgical related morbidity; however, this method depends on conventional fluoroscopy, which exposes the patient and the surgeon to a significant amount of radiation. The use of computerized fluoroscopic navigation systems enables the simultaneous use of several radiographic projections. These preliminary fluoroscopic views are taken when the operating team stands at a distance from the radiation source. No further fluoroscopic radiation is used later during the surgical procedure. Computerized fluoroscopic navigation was used in the percutaneous insertion of 45 cannulated screws in 29 patients, including sacroiliac screws, pubic ramus screws, posterior column screws, and a supraacetabular transverse screw. Fluoroscopic verification of screw placement demonstrated a deviation <or=2 mm and <or=5 degrees. We believe the system saves fluoroscopic radiation time, yet improves the precision of the procedure. We believe that the use of this system is adequate for a selected patient population with pelvic fractures amenable to percutaneous screw fixation.

Evaluation of the Lease Accounting Proposed in G4+1 Special Report

AAA Financial Accounting Standards Committee CHARACTERISTICS OF A CONCEPTUALLY SOUND LEASING STANDARD The Committee supports development of a single, conceptually sound approach to accounting for all types of leases and believes that such an approach should have the following characteristics: 1. The approach should recognize that all leases, regardless of their specific terms and conditions, convey rights and obligations, and so create assets and liabilities. The nature of the property under lease should not affect the accounting, nor should the length of the lease. 2. The approach should recognize that accounting for leases is a special case of accounting for contracts. Accounting for all contracts should be placed on a sound conceptual footing, and the principles developed for leases should be both internally consistent and generalizable, in the sense that the principles governing accounting for leases should be suitable for application to accounting for contracts generally. 3. The approach should be robust to shifts in the contractual details of lease contracts when such shifts do not materially alter the economic substance of the arrangements. In particular, the approach should require that substantially similar lease contracts be accounted for similarly and substantially dissimilar lease contracts not be forced into a misleading appearance of comparability. 4. The approach should take account of practical realities of the leasing market that make measuring lease assets and liabilities difficult. Because lease contracts are frequently tailored to the desires of the parties to the lease, it can be difficult or even infeasible to identify similar lease contracts. [1] Moreover, public information about the specifics of lease contracts is often unavailable. [2] For these reasons, the markets for trading lease assets and liabilities are relatively undeveloped. In addition, the existence of transaction costs associated with relocating and releasing assets under lease may yield incentives that affect the contractual lease provisions. While the measurement difficulties discussed in point 4 above must be considered carefully, the Committee believes that the principles governing accounting for lease receivables and liabilities should conform to the accounting for other financial instruments. In this regard, we note that in previous comment letters to the FASB (most recently, to its December 1999 Preliminary Views Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value), the Committee stated its support for fair value accounting for financial instruments once the conceptual and measurement issues are resolved. REVIEW AND DISCUSSION OF EMPIRICAL RESEARCH This section contains three parts. Part 1 surveys empirical research and related practice on the use of financial report disclosures of minimum operating lease payments (hereafter operating lease disclosures) by investors for equity valuation and equity risk assessment purposes. This research generally finds that estimates of the lease obligation derived from operating lease disclosures are associated with the market value of equity and market-based measures of equity risk similar to recognized capital leases and debt. Likewise, evidence indicates that practitioners treat operating leases like debt. Part 2 summarizes empirical research bearing on whether balance sheet recognition of operating leases would be more useful for decision-making purposes than the current disclosures of minimum lease payments. The research findings are mixed but suggest that the usefulness of lease information to decision makers would not be reduced and might be improved by recognition rather than disclosure of all leases. Part 3 s urveys empirical research that describes how leasing behavior has changed over time in response to changes in accounting rules. 1. Existing research indicates that operating leases are similar to capital leases and debt for valuation and risk assessment purposes. …

Response to the FASB Preliminary Views: Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value

INTRODUCTION The Financial Accounting Standards Committee of the American Accounting Association (hereafter the Committee) is charged with responding to requests for input from standard setters on financial-reporting issues. The Committee is pleased to respond to the invitation to comment on the FASB Preliminary Views document “Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value” (hereafter the Document). The opinions in this letter reflect the views of the individuals on the committee and not those of the American Accounting Association. Our comments are organized to address the specific issues raised in the Document and follow the same numbering scheme.

Taking Turns and Taking Sides: Opening Scenes from Two Jury Deliberations

This study concerns the organization of the turn taking in the opening rounds of two actual deliberations, one civil and one criminal. Like all interactants, jurors accomplish their tasks through sequential and collaborative ordering of their activities, including determination of who can, and who will, assume speakership. The organization of turn taking is important because through this organization jurors discursively accomplish what they must. Analysis of transcript and videotapes of the deliberations demonstrates that in the opening round, during which jurors state their preliminary views on the case at hand, participants adopt a pattern of turn taking different from that in ordinary conversation; it more closely resembles turn taking during provision of what Boden has labeled position statements in meetings in formal organizations. Although a jury is a unique kind of meeting because of jurors' mutual lack of acquaintance and the centrality of their decision as a goal for its own sake, past work on meetings provides a conceptual and analytic anchor for this study. Empirical analysis centers on minute inspection of those opening rounds to describe their subtly distinct organizations, and also to address how the organization of turn taking and the shape of the turns themselves are consequential for the formation of sides in each jury, for each foreperson's degree of authority, and for the jurors' larger institutional task.

Reversing left ventricular hypertrophy as a therapeutic goal

The ACE inhibitors are one of the few classes of agents for which there is any reasonable evidence of an effect on cardiac remodelling. Yet, even with this class of drugs, researchers know little about how this effect is achieved. At the 6th International Symposium on Cardiovascular Pharmacotherapy [Sydney, Australia; February 1996], leading cardiologists looked at the possible mechanisms behind left ventricular hypertrophy (LVH) and its reversal. This largely concentrated on the ACE inhibitors, although preliminary views on the potential of angiotensin II antagonists were also aired.

Some Problems in Economic Reform—Preliminary Views on Sichuan's Enterprise Reform Experiments

Abstract Economic reform involves many questions. This article presents some personal views on problems met in Sichuan in its initial attempts to find a road to economic reform.

3.5 In Search of New Mechanisms in Solving Problems of Educational Finance

In recent years our country's educational funding has increased considerably, yet most of the various types of schools at all levels still feel the pressure of a funding shortage. Especially for elementary education, as it is faced with the task of instituting the nine-year compulsory education program, tremendous difficulties are found because of shortages of funds. That our educational funding is insufficient to meet the needs of the development of education has caused concern on the part of the state as well as among all sectors of the community. This article is intended to analyze and study our educational funding and set forth some preliminary views on this issue.

The Mercenary as Social Bandit: A Preliminary Look

This preliminary study views the actions of the modern mercenary as aform of social banditry. It concludes by pointing out the needfor further research into the mercenary and other types of social bandits to assist adequate theories of criminal and deviant behavior can be constructed.

Astrodynamics problems of the space station

The preliminary views of the IAF Astrodynamics Committee on the astrodynamics problems related to the Space Station concept are presented. A brief description of the Space Station system and of its original features is given. Some astrodynamics problems are considered in more detail, concerning attitude motion (modelling, attitude determination and control, tether applications), as well as orbital motion (transfer, docking, navigation/positioning/guidance, collision hazards, data links).

Correspondence

Correspondence through the Editor is strongly encouraged. It may relate either to articles previously published in the journal or to preliminary new findings, views or opinions. Correspondence may contain up to two illustrations and five references. The Board of autoimmunity is anxious to foster discussion about hypotheses of autoimmunity and points raised about original articles. Camera-ready copy is not essential but would expedite publication.

The Law of Supply and Demand and Its Role in a Socialist Economy

In studying the theory of how to regulate socialist economy during the preceding period, people failed to pay attention to the law of supply and demand, a law unique to market commodity circulation. In discussing the basis for market regulation, they generally ascribed it to regulation by means of the law of value. We believe this is a major drawback, and in this article we propose to offer some preliminary views on the issue.

Comparative Education and the Third World: The Nineteenth Century Revisited

In the historical review of literature in the field of comparative education, the nineteenth century is described as a period of borrowing. Western school administrators and political figures like Victor Cousins, Horace Mann, Henry Barnard, and Matthew Arnold traveled to other countries within the West to gain ideas on how to improve the educational system in their own countries. The reports written by these and other reformers constitute the recognized literature of comparative education in the nineteenth century.' These reports appeared between the customary markers of the period, namely, the publication in 1817 of Marc-Antoine Jullien de Paris's Plan and Preliminary Views for a Work on Comparative Education and the appearance in 1900 of Michael Sadler's What Can We Learn of Practical Value from the Study of Foreign Systems of Education?2 Unfortunately, this traditional view of comparative education in the nineteenth century neglects the Third World. The selection and transfer by westerners of educational models to the Third World-or what might be termed selective lendingis excluded. An understanding of nineteenthcentury lending to the Third World would expand the traditional view of the field of comparative education to include the experience of millions of seekers after literacy. It is ironic that much of the current literature in the field of comparative education focuses on education in developing areas, yet the historical antecedents of that educational transfer to the majority of the world's population are overlooked.

Problems Regarding the Formation of Socialist Planned Price

At present, following the agenda for the reform of the system of economic management, the problems of price formation in socialist planning have attracted the wide attention of economists and economic theorists, and they have led to exuberant discussions. Here, we join the discussion and present some of our preliminary views on the issue of price formation in economic planning.

Achievements of and Prospects for ASEAN: Some Preliminary Views

A profound change is taking place in the political and economic scene in South east Asia. Despite the outward calm, unrest and uncertainty exist as to whether the countries in this region will be used as pawns or as co-partners in the international political system. In the economic scene many are concerned about what will happen to international business in Southeast Asia in the post-Vietnam era. Some are also perplexed about the effect on foreign investments of a diminished U.S. military role. The present world trade recession has also amply manifested the heterogeneity of the world community and the preservation by the rich nations of their privileged positions. These shifts in political and economic relations have given a severe jolt to the complacency that prevailed among the leaders of ASEAN and have now driven them to take a closer look at regional co-operation to see what could be done to work closer together politically and to stimulate the existing low level of intra ASEAN trade and investment. ASEAN, comprising Indonesia, the Philippines, Singapore, Malaysia and Thailand, was formed in 1967. Its formation was a significant step towards regional co-operation in Southeast Asia?a development which began as early as the 1950s. Although regionalism has become one of the most distinguishable characteristics of international political and economic relations in the present century, its emergence has been very slow in Asia for reasons some of which will be discussed later. Viewed against this background ASEAN appears interesting. The ASEAN Declaration signed in Bangkok on 8 August, 1967, sought inter alia, to collaborate more effectively for the greater utilization of their agriculture and industries, the expansion of their trade including the study of the problems of international commodity trade, the improvement of their transportation and communication facilities and the raising of the living standards of their people. The institutional mechanism established to implement the ASEAN Declaration has however several weaknesses but the main one is the placing of wrong people in key places and the absence of a political will. Another major weakness is the absence of involvement of the private sector and its existing institutions such as banks and chambers of commerce in the various committees formed to achieve some of the objectives laid down in the Declaration. Consequently, ASEAN to this very day has operated as a loose group of nations functioning on a very low key. Even the permanent central secretariat which was decided upon in 1973, at the Sixth Meeting of the ASEAN Foreign Ministers in Pattaya, as the hub of activity has not yet been formally established though there is now some indication that this secretariat may commence operations in Jakarta in 1976.

Foundations of documentation

Some months ago, I asked for comments on the relationship between standards and documentation. Having received none, I offer some preliminary views of my own.

Price Leader Error Manipulation: Some Preliminary Views

Price Leader Error Manipulation: Some Preliminary Views