Statement Of Purpose Research Articles

ACCOUNTING AND REGULATORY CHANGES IN BRAZILIAN CORPORATE LAW: AN INVESTIGATION OF THE IMPLICATIONS FOR THE REVISION OF THE TARIFF OF THE SANITATION SECTOR IN PERNAMBUCO

The research aimed to highlight the implications of reconciling accounting information for regulation with the information for the corporate the process of rates revision of the sanitation sector in Pernambuco. The data collected for this study were obtained in the Financial Statements, Notes, Balance Sheets, Reports and Technical Notes of tariff revision, relating to the period of 2009/2010. Interviews were conducted and surveys were applied on the Regulatory Agency of Pernambuco and on The Company of Sanitation of Pernambuco in order to clarify the details about the accounting and regulatory process to determine and validate the selection of abnormal test results and the results obtained. These data were processed in spreadsheets, prepared with the intention of reconciling the financial statements for regulatory purposes with the information for corporate purposes. It was observed that the existing regulatory norms for the case studied did not fit to update the Brazilian corporate law, the present amendments to Law 6.404/76, the Pronouncements, Interpretations and Technical Guidance Statements. Thus, it not necessarily represent a barrier to corporate changes, lack of regulation or unsuitability or asymmetry could bring little clarity to the financial statements for regulatory purposes, and possible impacts on the values established for the review of the tariffs charged to society.

Shattered Syllogisms: Andrew Cole's The Birth of Theory

In the birth of theory, Andrew Cole sets out to prove a thesis that is more audacious than it might first seem: “Theory, as we have known it and practiced it for a century or more, finds its origin in Hegel—and Hegel himself finds his theory, his dialectic, in the Middle Ages” (xiii). In the face of the prevailing indifference, if not hostility, to questions of origin, descent, and inheritance in theory today (although Cole's “today” often seems to refer less to the present than to the francophone sixties and the anglophone eighties), we cannot acknowledge Hegel as the real father of theory, let alone understand the effects of theory's unknown paternity. Cole's statement of purpose is clear enough, and whatever ambiguity remains will be quickly dispelled: Hegel, he argues, “begot” theory and is thus “responsible” for it (x, xi). To position Hegel as the begetter or progenitor of theory, who is by virtue of this fact both causally and legally or morally responsible, is important here: it allows Cole to sort through multiple claimants (or suspects) and extend recognition where he feels it is due but has been denied. From this perspective, to complicate notions of origin and “birth” beyond what the title's Nietzschean reference would authorize—that is, to suggest that theory has neither birth nor origin but emerged through an unevenly developed and historically contingent concatenation of multiple causal series—is nothing more than an evasion, another way of saying that theory has many fathers, an absurdity that amounts to saying that theory has no (legitimate) father. Cole proposes to administer a kind of philosophical paternity test and thus to settle the matter once and for all.

Admissibility of Children's Statements in Sexual Abuse Prosecutions: Prompt Complaint, Excited Utterance, Medical Diagnosis or Treatment, Child Sexual Abuse Hearsay Exception; Confrontation Clause

In a prosecution for child sexual abuse, the alleged victim’s statements may be admissible in evidence as an excited utterance, a statement for purposes of medical diagnosis or treatment, as a prompt complaint, or pursuant to a jurisdiction’s specific child sexual abuse hearsay exception.In assessing the current state of the waterfront with respect to the admissibility in a criminal prosecution of statements made by child victims of sexual abuse, the most glaring recent development is the backsliding caused by the United States Supreme Court’s reinterpretation of the Confrontation Clause beginning with Crawford in 2004.If the child declarant is unavailable to testify at trial, out-of-court statements of the child victim of sexual abuse are now much, much less likely to be admissible at trial. Many of such statements will have been made to law enforcement personnel. Each and every one of such statements made to law enforcement personnel, including SART personnel, must be subjected to the Confrontation Clause primary purpose testimonial/nontestimonial test. While some initial excited utterance statements to law enforcement personnel, admissible under the rules of evidence regardless of whether the declarant testifies, will be held to be nontestimonial, many others will not pass constitutional Confrontation Clause scrutiny. More significantly, all subsequent statements that were made by the unavailable to testify at trial child victim of sexual abuse as part of a subsequent ongoing investigation, in spite of admissibility of many under a state specific child sexual abuse hearsay exception, are now clearly inadmissible in a prosecution of the alleged abuser. The foregoing may be one of the most serious, hopefully, unintended consequences of the United States Supreme Court ill-advised primary purpose testimonial/nontestimonial Confrontation Clause adventure.

Attentional network deficits in children with autism spectrum disorder

Statement of purpose: Individuals with autism spectrum disorder (ASD) often demonstrate deficient attentional ability, but the specific nature of the deficit is unclear. The Attention Networks model provides a useful approach to deconstruct this attentional deficit into its component parts. Method: Fifty-two neurotypical (NT) children and 14 children with ASD performed the child version of the Attention Network Test (ANT). The latter requires participants to indicate the direction of a centre target stimulus, which is presented above/below fixation and sometimes flanked by either congruent or incongruent distractor stimuli. Results: Relative to NT children, those with ASD were: (1) slower to react to spatially cued trials and (2) more error prone on executive (conflict) attention trials. Conclusions: Young children with ASD have intact alerting attention, but less-efficient orienting and executive attention.

Abstracts of the Safe States 2015 Annual Meeting, April 29th–May 1st, 2015, Atlanta, GA.

Statement of purpose In order to maximise injury and violence professionals’ collaboration potential in the digital space, the CDC National Centre for Injury Prevention and Control (Injury Centre) coached almost 300 attendees in a series of webinars, dedicated to the prospect of instruction in the utility and best use of social media for injury and violence prevention. Through September–December 2014, the webinars covered the topics of why social media for injury and violence prevention, getting started in social media, developing content and engagement, and metrics and evaluation. Methods/Approach By collaborating with the Safe States organisation, the CDC Injury Centre was able to tap directly into the audience, dedicated to the development and promotion of injury and violence prevention programs. By breaking up the webinars into social media topic-based segments, the trainings were able to reach professionals at any stage of development of their social media programs. At the end of each webinar, the presenter provided opportunities for the attendees to put their new education into practice through suggested homework assignments for their own individual or organisational social media development needs. Results The webinars have had good registration, attendee, and engagement rates, with unique questions posed by participants. Final assessments will include attendee data on years in the field, comfort level in using social media before and after the series, and overall satisfaction with the information provided in the webinar series. This data will be compiled through registration and post-webinar survey responses. Conclusions The growing field of injury and violence prevention needs support in social media program and content development. With support from larger organisations, state and local organisations may have the capacity to reach their own constituents though advanced digital and interactive communications. Significance and contribution to the field With a broader knowledge of how to implement, engage, and measure social media programs, injury and violence professionals will be able to not only reach their audiences with effective prevention messages, but also be able to collaborate across organisations and disciplines more effective prevention communications.

Dictamen de estados financieros para efectos fiscales: naturaleza jurídica, evolución e incongruencias

The opinion of financial statements for tax purposes becomes mandatory for certain taxpayers in Mexico since the early nineties; from 2014 is set as an option, recognizing that involves a cost to the governed subjects. This paper analyzes the figure of the opinion for tax purposes as part of the power of inspection, in addition to the legal and pragmatic change scope of compulsory optional nature; certain circumstances under which it was created the Tax Administration are opposed to indirect control mechanism constitutes the opinion for tax purposes is also addressed; in addition, the incidence of this opinion on the figure of the independent accountant is studied within the business this regulatory environment, whereas information technology equip the major elements of control for the authority. All this calls into question the practical viability of the tax opinion in Mexican tax framework, which is no stranger to international organizations provide recommendations based on successful experiences tax.

Excess Alcohol Consumption and Cardiac Fibrosis

BackgroundAlcoholic Cardiomyopathy (ACM) is characterized by chronic alcohol consumption resulting in ventricular dilatation and cardiac fibrosis (CF). This CF is due to an increase in extracellular matrix components, including Collagens I and III.Statement of PurposeThe purpose of this study is to determine the effect of chronic alcohol consumption on the expression of cardiac proteins Collagen I and III.MethodologyAdult male Sprague‐Dawley rats were exposed to ethanol vapor to achieve approximately 200 mg/dl blood alcohol levels. Rats were exposed to ethanol for 10 weeks, receiving 14 hours on and 10 hour off daily. Left ventricle and livers were harvested and snap frozen for Western Blot analysis. Tissue samples were homogenized in RIPA buffer. Protein concentration was determined by Bradford Assay. Protein samples were separated by SDS‐PAGE and transferred onto PVDF membranes, which were probed with primary antibodies for CYP2E1, alcohol dehydrogenase (ADH), or collagens I and III. Membranes were then exposed to a luminescence detection reagent for protein detection.ResultsLivers were analyzed for the expression of CYP2E1 and ADH. Cardiac tissues were analyzed for the expression of collagen types I and III. Liver expression of protein CYP2E1 was increased due to alcohol exposure, whereas ADH was decreased. Cardiac expression of collagens was increased by alcohol.ConclusionChronic alcohol consumption may lead to cardiac fibrosis.

The ‘Statement of Purpose’ in Pre-Modern Arabic Books

By analysing the ‘statement of purpose’, as generally stated in the introduction of pre-modern Arabic books, this article applies modern theories of discourse analysis, autobiography and rhetoric to examine how authors used rhetorical devices to justify and value their works, and dedications to their patrons to gain influence and ‘market’. Examples will include those of well-known literary figures such as al-Jāi, Qudāma Ibn Ja‘far and Ibn Qutayba, but also of authors in other disciplines, including religion and history, since all the works are treated here as literature, regardless of the subject matter. In this context, the article explores perceptions of what makes a book worth writing and reading, modes of reader engagement—what motives, reasoning and personal revelations do the authors present at the beginning of their projects—and the shift of a statement of purpose from being about the book to being about the author.

American Sociology’s Investigations of the American Dream: Retrospect and Prospect

The American Dream is among the United States’ most recognizable and revered symbols of our national heritage. Celebrated in popular culture, this statement of national purpose has been analyzed by commentators across the broad range of humanistic and scholarly disciplines, including American sociology. While sociology has developed a lengthy history of studies dedicated to ‘the American way of life’ and – to a lesser degree – the role of the American Dream in society, the work of sociologists from earlier eras arguably over-shadows many of the efforts undertaken since the millennium. The present paper argues that sociology is especially well suited to investigations and analyses of the role and impact of the American Dream and urges a re-dedication of sociological efforts to chart its meaning and influence.

Directives in Japanese: Evidence from signs

ABSTRACTThis study deals with the description and analysis of directives in Japanese. Data is drawn from public signs and announcements. The study is organized around two issues: the linguistic forms associated with directives and the use of graphics. Regarding linguistic forms, there was found to be a strong tendency for directives to be framed as requests. Imperative forms were avoided and other strong forms used infrequently. Although the directives were impersonal, being directed at a general audience, there was a clear concern with mitigating the face‐threat of directives. This was evident in the preference for framing directives as requests, in the avoidance of imperative forms, and in the prefacing of directives by explanations or statements of purpose. One distinctive characteristic was the use of the ‐mashoo (‘let's’) form for directives. This use can be attributed to politeness concerns and a sense of empathy. Graphics, usually in the forms of caricatures and cartoon‐like characters, were often used on signs with directives. The association of graphics with directives is related to the popularity of anime and manga in Japanese culture, where they are used not only for entertainment, but instruction.

The Five-Question Method For Framing A Qualitative Research Study

The Five-Question Method is an approach to framing Qualitative Research, focusing on the methodologies of five of the major traditions in qualitative research: biography, ethnography, phenomenology, grounded theory, and case study. Asking Five Questions, novice researchers select a methodology appropriate to the desired perspective on the selected topic. The Method facilitates identifying and writing a Problem Statement. Through taking a future perspective, the researcher discovers the importance and direction of the study and composes a Purpose Statement. The process develops an overarching research question integrating the purpose and the research problem. The role of the researcher and management of assumptions and biases is discussed. The Five-Question Method simplifies the framing process promoting quality in qualitative research design. A course outline is appended.

Projects of Enlightenment: The Work of Gotthold Ephraim Lessing; Cultural, Intercultural, and Transcultural Perspectives by Steven D. Martinson (review)

Steven D. Martinson, Projects of Enlightenment: The Work of Gotthold Ephraim Lessing; Cultural, Intercultural, and Transcultural Perspectives. Heidelberg: Synchron, 2013- 286 pp.In recent years, Lessing scholarship has been greatly enriched by not only the completion of Wilfried Barner's critical edition of Lessing's texts but also the pubIn lication,in German, of both Monika Fick's Lessing Handbuch and a translation of H. B. Nisbet's biography of Lessing, among others, an updated version of Nisbet's biography, and a companion, in English, to Lessing's oeuvre. Steven Martinson's contribution to this scholarly dialogue aims to fill gaps that he has identified in the literature. Martinson's overarching goal is to trace the intercultural and dimensions of Lessing's life and works in order to situate Lessing as a paragon of not only the German Enlightenment but the broader European Enlightenment as well.The majority of the text is a chronologically arranged handbook that addresses political and personal aspects of Lessing's biography and provides succinct evaluations of some of the critical literature on Lessing's writings. Martinson joins other scholars who have recently drawn attention to the importance of gambling for understanding both Lessing's creative endeavors and his tendency to take great intellectual risks. Martinson is also adept at explicating overlooked parts of Lessing's life such as his stint as a general's secretary in Breslau during the Seven Years' War and the likelihood that he would have been aware of the Friedrich-Veit-Affair (75). Martinson devotes lengthy expositions to some of Lessing's major works such as Minna von Barnhelm (76-82) and Emilia Ga/otti (116-25); his discussion of the Hamburgische Dramaturgie within eighteenthcentury theatrical discourse is particularly strong (87-106).However, the majority of Lessing's writings are dealt with in remarkably concise segments of a few paragraphs each. The terse sections enable Martinson to cover a surfeit of material in the book's two hundred or so pages, but they also prevent him from exploring more fully the numerous lacunae that he identifies in the critical literature. For instance, in his reading of Lessing's Fabeln, Martinson concludes by noting that the fables have been translated into twenty-seven languages and are thus of transcultural (72). For a work exploring the intercultural dimensions of Lessing's writing and reception, it is thus puzzling that no further effort is made to clarify' exactly' what this significance entails. In addition, many' sections are prematurely' rounded off with conclusions that are abruptly pronounced instead of thoroughly' demonstrated. Martinson has generously appended a copious bibliography to the book, which helps to mitigate the fact that evaluations of Lessing scholarship are too often isolated in footnotes or separated out into lengthy digressions.In the Statement of Purpose that precedes the book's introduction, Martinson proposes that Lessing's friendship with Mendelssohn should be seen as a point of entry' into a sphere of creative, mutual activity (14). …

Rethinking Fredegar’s Prologue

Contrary to what has often been assumed, the prologue to the Chronicle of Fredegar was a carefully thought-out and deliberate statement of purpose. Supposed misunderstandings of the Chronicle of Jerome in the prologue - in particular the difficult opening passage - have been misinterpreted by previous scholars. Rather than claiming to have translated the chronicles that he used as sources, Fredegar denied having done so. The chief purpose of the prologue was to establish that Fredegar had abridged, but otherwise not materially altered, his source texts. This in turn served to validate the interpolations that he made to those texts.

How to Get into a Top 10 Economics PhD Program from Australia

type=main xml:lang=en> This article provides a guide to the process of applying to the best globally ranked economics PhD programs, aimed at students of Australian universities. It covers issues related to coursework requirements, research assistant work, Honours or Masters thesis writing, letters of recommendation, the Graduate Record Examinations, the statement of purpose and general application strategy. Finally, it is suggested that the student not panic about admissions and that plenty of great economists come from outside the top departments.

Bipolar and multipolar radiofrequency.

The increased demand for anti-aging treatments over the past decade has fueled the development of multimodality devices. This allows for more efficacious treatment of dermal defects, excess adiposity, and skin laxity. Radiofrequency (RF) devices are constantly evolving and consequently adding multiple indications for their use. In this article, the authors focus on bipolar and multipolar RF modalities. The objective was to review, summarize, and evaluate the key studies of procedural therapies using bipolar and multipolar RF technologies. Studies selected for evaluation had clear statements of purpose, patient selection, follow-up evaluations, previous and concurrent medications, treatment parameters, methods for evaluating results, and adverse effects. All studies were complete and published in peer-reviewed journals. With their unique mechanism of action, bipolar and multipolar RF devices remain versatile treatment options associated with minimal downtime and pain compared with monopolar RF and other nonablative modalities. Proper patient selection and education along with an experienced treating physician is crucial in achieving patient satisfaction and results. It is important that larger studies are conducted to provide data on upcoming devices. Review of the literature provides a starting point for physicians seeking to treat patients safely and effectively with newer devices.

Create Your Very Own SOP Story! Communicate Your Attributes, Values and Contributions in a Clear, Concise and Inviting Manner

Tell me about yourself. When we are asked that question, whether in casual conversation or in a more formal setting such as a job interview, how well do we capture our true selves in our answer? How often do we really think about who we are, what we believe in and how we want to communicate our values, vision and goals to another person in just a few sentences? This article discusses how to create a Statement of Purpose.

The importance of defining the purpose, scope, and objectives for process hazard analysis studies

The preparation of a statement of purpose, scope, and objectives (PSO) is essential to ensure that process hazard analysis studies are focused and complete. A PSO statement defines what must be addressed but also constrains studies to appropriate content. PSO statements help to ensure studies are conducted effectively and efficiently. This article describes the content of a PSO statement and provides guidance on its preparation and use. © 2014 American Institute of Chemical Engineers Process Saf Prog 34: 84–88, 2015

Statement of Purpose

Statement of Purpose

NLRA Values, Labor Values, American Values

The National Labor Relations Act (NLRA) was drafted to be far more than a technocratic exercise. The NLRA's policies do play the role - or should play the role - of any legislative policy: providing guidance in interpreting and applying the law. However, the important social, justice, and economic values expressed in - and underpinning - the NLRA's policies found in sections 1, 2(3), 7, and 13 means the policies also provide a means for transforming the fundamental values of this country. My book, Taking Back the Workers' Law, presents a comprehensive program for using the NLRA's policies - and its values - as part of a litigation strategy to restore its power to promote worker collective action. But, more important, it emphasizes that enforcing the law is but one part of a broader educational and litigation strategy to create a more just and democratic society. In other words, Taking Back the Workers' Law is more than a manual for smart litigation. Its basic premise is that unions cannot survive - and certainly cannot thrive - in a country whose core values are inhospitable to the essence of what unions as worker representatives are and do. Taking Back the Workers' Law urges taking a fresh look at the NLRA, seeing it as the Workers' Law with a potential for reinvigorating the labor movement and saving the soul of this country. That potential springs from the NLRA's policies - not as a list of simple statements of purpose, but, rather, as mapping to values of industrial and social democracy, solidarity, social and economic justice, fair wages and working conditions, equality, and industrial and social peace. The NLRA itself and its policies embody values that were intended to, and still can, transform our workplaces and our society.

Authorial Intention in Medieval Historiography

AbstractSince the mid‐20th century, scholars have focused increasing attention on the context of medieval historical writing and the intentions of medieval historians. Analyzing the intentions of medieval authors is a delicate task, one that requires attention to questions of genre, language, form, mentality, and intended audience. A central problem is that medieval historians tend to describe their goals in terms of literary commonplaces, or topoi, which can mask as much as they reveal. For this reason, recent scholarship has tended to focus on the political motives of medieval historical writing. While this development has had a largely salutary effect on our understanding of medieval historiography, we should be wary of categorizing medieval histories as ‘propaganda’ or assuming that they were always written as unified statements of purpose. Finally, we should take into account the personal and egoistic motives that historians may have had for writing. The most successful efforts at understanding authorial intentionality to date have combined historical and literary approaches, considering the author both as an agent of the institution on whose behalf he wrote and as an individual with his own personal motivations.