Report Of Board Research Articles

Enrolling Heterogeneous Partners in Video Game Preservation

This article extends previous work known as Preserving Virtual Worlds II (PVWII), funded through a grant from the Institute of Museum and Library Services. The author draws on interview data collected from video game developers, content analysis of several long-running video game series, as well as the project’s advisory board and researcher reports. This paper exposes two fundamental challenges in creating metrics and specifications for the preservation of virtual worlds; namely, that there is no one type of user or designated video game stakeholder community, and that significant properties of games cannot always be located in code or platform. The PVWII data serve to explain why existing ideas about preservation of video games are inadequate when games are treated as digital cultural heritage. Preservation specialists need to bind nebulous and dynamic digital objects, a process that is necessary while inherently artificial. Â

THE ROLE OF APPARATUS COMPETENCE, INTERNAL CONTROL SYSTEM ON GOOD GOVERNANCE AND THE QUALITY OF FINANCIAL STATEMENT INFORMATION

INTRODUCTION:Financial management of the State in Indonesia is carried out on the basis of Act No. 17 of 2003 about the finances of the State requires the form and content of reports accountability implementation The Indonesian Budget (APBN) or Regional Government Budget (APBD) compiled and presented with government accounting standards set by government regulations. The laws were implemented in assocation with Government Regulation Number 71 in 2010 about Government accounting standards Board (GASB). GASB is the accounting principles set out in drawing up financial statements to the Government. An important goal of the reform of the accounting and administration of the public sector is the accountability and transparency of financial management of the Central Government as well as the region.The finance report generated through the udit results from the Indonesian financial audit board (BPK) on local government of 'Selayar islands' district for five years, from 2009-2013, provides BPK gives no Opinion this means that there has not yet been drawn up on the basis of Government accounting standards. Based on the Indonesian financial audit board (BPK) report in 2014 for the fiscal year of 2013, it was inferred that a very weak control system is in place so that the examiner cannot give confidence that the financial statements are free from material rendering errors, due to poor financial management of the Selayar Islands that leads to loss of as much as 25 Cases or worth 10.906.10 million rupiah.The real cause behind the poor quality of financial statements is due to the improper functioning of financial governance. The Financial governance of Selayar Islands district were not executed transparently in order to generate a reasonable financial report mainly on governance of the regional cash, receivables, inventories, Fixed Assets investment, goods, shopping, social assistance expenditures and capital expenditures.The practice of Good Governance requires the Government to be operated by following certain principles of good management such as transparency, accountability, participation, justice and independence, so that the state government resources are managed properly to really accomplish much to the prosperity and progress of the people and the country. The application of the principles of good governance in the country not to be separated from the issue of accountability and transparency in the management of the finances of countries and regions (Cadbury, 1992), One of the most important functions of corporate governance is to ensure the quality of financial statement information (Cohen & Wright, 2004:87).Previous studies provide evidence that the internal control system has a positive and significant effect of the quality of financial statement information and good governance (Hayton, 2005; Daniesta, 2011; Sukmaningrum & Puji Harto, 2012; Suyono & Hariyanto, 2012; Haliah, 2013; Nuryanto & Nunuy, 2013; I Putu & Wayan, 2014; Indriasih, 2014). The difference in findings provide evidence that there is no significant effects between the internal control system on good governance and the quality of financial statement information (Hary Setiyawati, 2013; Yensi et al., 2015).Financial governance in the Selayar Islands is associated with the quality of financial reporting information which is yet to demonstrate conformity. This is evidenced by various factors such as high dependence of the financial area to the Central Government through General Allocation Fund and Special Allocation Fund low reception area resource management, No orderly fashion in the administration and logging goods/assets of the region, expenditure not in accordance with the provisions and is not supported by an adequate record-keeping followed by utilization of Assets that don't fit with its use. The result of the financial governance are less-goodlead-work participation rates are reduced, the implementation of the work rules are often ignored, no transparency in budget management, lack of response in increasing employment, discrimination among the Division of tasks, delayed work output, inefficient, as well as the low level of responsibility in improving financial performance. …

From the NSF: The National Science Foundation's Investments in Broadening Participation in Science, Technology, Engineering, and Mathematics Education through Research and Capacity Building.

The National Science Foundation (NSF) has a long history of investment in broadening participation (BP) in science, technology, engineering, and mathematics (STEM) education. A review of past NSF BP efforts provides insights into how the portfolio of programs and activities has evolved and the broad array of innovative strategies that has been used to increase the participation of groups underrepresented in STEM, including women, minorities, and persons with disabilities. While many are familiar with these long-standing programmatic efforts, BP is also a key component of NSF's strategic plans, has been highlighted in National Science Board reports, and is the focus of ongoing outreach efforts. The majority of familiar BP programs, such as the Louis Stokes Alliances for Minority Participation (now 25 years old), are housed in the Directorate for Education and Human Resources. However, fellowship programs such as the Graduate Research Fellowships and Postdoctoral Research Fellowships under the Directorate for Biological Sciences (and parallel directorates in other STEM disciplines) are frequently used to address underrepresentation in STEM disciplines. The FY2016 and FY2017 budget requests incorporate funding for NSF INCLUDES, a new cross-agency BP initiative that will build on prior successes while addressing national BP challenges. NSF INCLUDES invites the use of innovative approaches for taking evidence-based best practices to scale, ushering in a new era in NSF BP advancement.

Investigation of medical board reports of disability due to mental health problems

Amac:. Bu calismanin amaci Engelli Saglik Kurulu’na basvuran hastalardan ruhsal rahatsizligi nedeniyle engelli raporu verilen hastalarin belirlenerek bu hastalarin demografik verilerinin incelenmesidir. Gerec ve Yontem: Bu calismada 2014 yili icerisinde Engelli Saglik Kurulu’na basvuran hastalar icerisinden ruhsal rahatsizliga bagli engelli raporu alan hastalarin dosya verileri geriye donuk olarak degerlendirilmistir. Bulgular: Engelli Saglik Kuruluna basvuran 18 yas ustu 5670 hastanin 795’ine (%14.02) ruh sagligi ve hastaliklari acisindan engelli raporu verildigi tespit edilmistir. Bu olgularin 491’i erkek (%61.8), 304’u kadin (% 38.2) idi. En sik basvuru nedenleri; 2022 Sayili Yasa’dan yaralanmak (%35.8) ve sosyal yardim/evde bakim hizmetlerinden yararlanmak (%32.8) oldugu gorulmustur. Olgularda en sik saptanan tanilar zekâ gerilikleri (%52.2), sizofreni (%18.4) ve depresyon-distimi (%7.1) olarak bulunmustur. Ruhsal rahatsizligi olan hasta grubundaki 795 kisiden 313’unun (%39,4) agir engelli olarak degerlendirildigi, verilen raporlardan 510’unun (%64.2) surekli olarak verildigi saptanmistir. Sonuc: Engelli Saglik Kuruluna basvuran ve ruhsal rahatsizligi sebebiyle engellilik tespit edilen olgulara ait veriler eriskin ruh sagligi ve hastaliklari pratigine katkida bulunacagi ve engelli kisilere ait duzenlemelerde faydali olabilecegi dusunulmustur.

Respiratory Disability in The Van Region Based on the Medical Board Reports.

Respiratory system disorders have an impact on daily living activities of subjects, resulting in disability. Data should be gathered on disability for health services. The present study aimed to review the records of patients with a respiratory disability report from our medical board, and contribute to the national and regional statistics on disability. We retrospectively reviewed sociodemographic characteristics, respiratory diseases and disability rates of the patients who were examined by the Chest Diseases Department during the Medical Board evaluations in our hospital between January 1st and July 1st, 2014. Among 4285 patients whose applications were submitted to the medical board for evaluation, 401 (9.3%) had a respiratory disease. Of these patients, 163 were male, and 238 were female, with a mean age of 64.2 years. The most common diseases associated with disability were chronic obstructive pulmonary disease, asthma and sequelae tuberculosis. The disability rating for respiratory system was 80% in 24.9% of patients, 40% in 34.7% of patients, and 20% in 40.4% of patients. Patients with a respiratory disability report were also considered disabled by the departments of Physical Therapy and Rehabilitation, Cardiology and Eye diseases. There was a positive correlation between disability rating and age, and a negative correlation between forced expiratory volume in first second (FEV1) and oxigen saturation measured by pulse oximeter (SpO2) values (p= 0.002; p< 0.001; p< 0.001, respectively). Furthermore, smokers had a higher disability rating compared to non-smokers (p= 0.02). In Turkey, we have limited number of studies about respiratory disability. We believe that the present study will help determination of the etiology of respiratory disability and contribute to any action on prevention of these disorders in our region.

Content Analysis Of Board Reports On Corporate Governance, Internal Controls And Risk Management: Evidence From France

The French legislature has mandated in 2008 that the board chairperson reports on governance, internal controls, and risk management approach with the objective to enhance corporate disclosures to investors. This study examines the content of board chair reports to assess their relevance and compliance with mandated disclosure requirements. Based on a sample of 109 french publicly listed comapnies in 2009, Our results show that, with the exception of banks subject to a more stringent regulatory standard, the mandatory nature of the legislation did not translate in extended disclosures about internal controls and risk management practices. We further observe significant variations among the different indices of disclosure particularly with regards internal accounting and financial control. The multivaraite results validate the influence of the chosen internal control framework as well as firm characteristics on the content of the information disclosed about governance, internal control, and risk management practices.

The Pitfalls of Risk Based Inspection: an Insurer’s View of the Chevron Richmond and Tesoro Anacortes Incidents

Risk Based Inspection (RBI) is a tool that has been with us now for several decades. There is no question that when applied well, it allows for an improvement in the effectiveness of the inspection programmes across large and small organisations. However, incidents continue to occur and consistent themes remain, nearly always related to the failure to maintain the asset sufficiently to prevent hydrocarbon escape and ignition. This is the result of common pitfalls, which I see in my travels around the globe to review the risks posed by the businesses that we insure.In both of the incidents described in this presentation pitfalls in the implementation of RBI are present, although, as is always the case, several other contributing factors led to the catastrophic outcome. I am going to focus on the RBI shortcomings that contributed to these incidents, in order to try to encourage operators to build more rigour into their programmes. This is particularly critical in a time of aging assets and plummeting oil prices, a “double whammy” that has insurers in this market profoundly nervous.At Chevron inappropriate deferment and inadequate depth of inspection on a crude distillation tower outlet pipe led to a rupture of that pipe, a fire, and several personnel injuries. The cause of the rupture was primarily caused by a failure to identify extensive sulphidation corrosion in the pipework in question, despite several previous test results showing damage was occurring elsewhere in that pipe section.At Tesoro a narrow focus of the RBI programme and a lack of willingness to investigate seemingly low risk equipment led to the catastrophic failure of a heat exchanger, a fire, and seven deaths. The American Petroleum Institute (API) issued a warning in 2011 about the use of Nelson curves and although it is recognised that this warning came after this incident the US Chemical Safety and Hazard Investigation Board (CSB) report has cited at least eight separate incidents within the industry where high temperature hydrogen attack (HTHA) had been found in equipment supposedly operating within the “safe” zone of these curves. The Nelson curves themselves are based on empirical industry experience only, with no scientific or research data to support them. With this information, while we can always be considered smarter in hindsight, it would appear that not inspecting the equipment when it was operating quite close to the Nelson curve was a mistake.With more rigour in the RBI programme these incidents may have been avoided. RBI is not a way of saving money, although if done correctly it may do so. RBI is designed to ensure continuing safe operation and validate asset integrity programmes. It is about fitness for purpose. RBI is a way of prioritising inspection activities to those containing the highest risk. It is a way of ensuring that, in an atmosphere of finite resources, lower risk items do not wait another year, or indefinitely. I have seen many dubious applications of RBI, and these can be down to many factors, well represented in both examples reported here.

“Pequenos focos de luz”: as escolas isoladas no período de implantação do modelo escolar seriado no Rio Grande do Sul

This paper intends to focus on the representation of isolated schools in the documentation of the state of Rio Grande do Sul during the early twentieth century. Although it is undeniable that the graded school has imposed itself as the representation of an institution of higher quality over that period and progressively has turned to prevail in quantitative terms, this process has not been quick and did not happened without resistance. Thus, it is intended here to show that, at least until the 1940s, enrollment in isolated schools of several kinds and administrated by different instances, was numerically more expressive than that of graded schools, whose implementation occurred in 1909 in the state. Subsequently, arguments are mentioned in advocacy of these small schools, as well as the difficulties they have faced and the evidence of the loss of prestige of the isolated rural schools. For this, the Public Education Board reports and the relevant legislation were examined.

A biblioteca escolar no processo de escolarização da leitura: uma análise com foco no contexto do Movimento Escola Nova em Minas Gerais: 1920-1940

The place of the school library in Minas Gerais between 1920 and 1940 is discussed. The statements of the New School Movement are evaluated, namely, setting up and structuring of school libraries, reading modes and textbook setup. Current article analyzes laws, government decrees, letters, board reports and inspection books and codices. It also discusses articles on school library, reading and books, published by the Revista do Ensino . Results show that the school library complied to Republican and Modernist ideas, or rather, the hygienist and New School ideal in its practice, space and book collections.

Public Affairs Office, August–October 19, 2015, ESA Governing Board Report

Public Affairs Office, August–October 19, 2015, ESA Governing Board Report

Responding to change in a challenging climate: 2015 five-year report of the Policy and Planning Board.

The American Psychological Association (APA) Bylaws Article XI.7 (http://www.apa.org/about/governance/bylaws/article-11.aspx) requires that the Policy and Planning Board report annually by publication to the membership and review the structure and function of the association as a whole every fifth year. This report details the board's 5-year review, including APA's challenges and achievements from 2011 through 2015 within the context of broader social and environmental changes. Recommended priorities for future change are offered. (PsycINFO Database Record

Environmental Perspectives of Pond Ecosystems: Global Issues, Services and Indian Scenarios

Ponds are an integral component of the hydrological system; and perform diverse roles in the biosphere. Studies on pond ecosystems are, however, often neglected, probably, due to their little size. There is no doubt that little things perform many important activities in our lives. The literature survey on pond environment studies shows very little investigative works in India; and there is no review publication on pond environment reports. In Europe, pond conservation initiative has, however, resulted in many studies on the subject. In Indian perspectives, when there is a dearth of studies on ponds, it is futile to say that there is any concrete institutional initiative on pond conservation. The 2010-2011 report of the Central Pollution Control Board (CPCB) shows that there are only 60 CPCB pond water quality monitoring stations in the country. In these scenarios, an attempt has been made in this manuscript to compile the reports on pond environment in India. The problems faced by ponds in India, mostly from pollution and encroachment, have been discussed in the text. Based on outcomes of different pond reports, some suggestions have been discussed in the end of the manuscript for an effective pond conservation initiative, and their sustainable management in India.

2015 Annual General Meeting – Executive Board Report

During the last year, the Executive Board (EB) endeavoured to meet on a regular basis, and to hold meetings with the Operational Board (OB); fewer meetings were held with the full EMBnet constituency. Aside from the usual issues involved in organising large meetings online (regardless of the chosen technology), the principal obstacle to holding more frequent meetings related to personnel: above all, i) Andreas Gisel (EB Secretary) was seconded to a post in Nigeria, where his Internet connection proved to be extremely unreliable, and maintaining contact with him was often very difficult; and ii) Goran Neshich stepped down as a member of the EB on 15 December 2014. Despite these hurdles, it’s been another busy year, and we’ve worked hard to try to keep the momentum going. This report gives a brief overview of our efforts to move EMBnet, and our affiliated projects and initiatives, forward.

AMA Council Report Calls for End to Nonmedical Vaccination Exemptions

AMA Council Report Calls for End to Nonmedical Vaccination Exemptions

Financial Statements Analysis to Forecasting Financial Needs for Sports Clubs: Case Study of Al-Ahly Egyptian Club

The study aims to forecasting the financing needs of Al-Ahly Egyptian club through analysis of financial statements of the Club, represented in the list of the balance sheet financial analysis, statement of profits and losses, cash flow statement for the period from 2004 to 2012. As well as the preparation of a quantitative model to forecasting financial needs and the surplus cash for each resource of self- financial of the club. Descriptive approach was adopted to represent data and information on the study with a dependence on the analytical method in the interpretation of that information and draw conclusions from them. Empirical part of the research depends on the case study For the purpose of in-depth and detailed search of specific situation on the ground and apply the results of the theoretical study on the case namely study of Al-Ahly Egyptian club for the period from 2004 - 2012. The collection of required financial data depends on the documentary content of the report of the club's board for 9 years. The study model shows that the most influential variables in the prediction of financing needs and the cash surplus of Al-Ahli club namely, memeberships and annual fees revenue, miscellaneous income, revenues games, Ahly magazine revenues, Al-Ahram contract revenue, centenary revenue, social activity expenses, which is shown by the model predictive methods for multiple regression analysis

Adoption of International Financial Reporting Standards in Bangladesh: Benefits and Challenges

The study focuses on the recent adoption status of International Financial Reporting Standards (IFRS) in a developing economy like Bangladesh. The objectives of this paper are to identify the development of the accounting profession in Bangladesh, the legal and regulatory framework of accounting, IFRS adoption process, benefits and challenges of adopting IFRS in Bangladesh. The issues raised in the paper are drawn mainly from prior works of literature and secondary information. IFRS adoption promises a lot of benefits like decreased cost of capital, improved financial reporting quality, increased ability to secure borders-listing, better Access to Global Capital Markets and attraction of foreign direct investment, etc. Some challenges also exist like the development of a legal and regulatory framework, low audit fees, awareness campaign and training of personnel etc. which must be overcome for successful adoption of IAS/IFRS. The paper also argues that the Financial Reporting Council (FRC), as proposed by the draft Financial Reporting Act 2013 (FRA) should not be handled by non-experts body. This paper strongly recommends that the ICAB council may be reformed consisting of Three Board - (i) Accounting Standard Board (ii) Auditing Standard Board and (iii) Financial Reports Review Board to ensure compliance of international standard and effective implementation. Keywords: International Financial Reporting Standards, Adoption, benefits and challenges, ICAB, Bangladesh.

Multicultural cricket? National identity and the Australian Cricket Board's annual report

From the early 1980s much political and cultural discourse in Australia concerned immigration, multiculturalism and the interpretation of Australian history. In the 1970s and 1980s historians had asserted a place for test cricket in the development of the Australian nation, an assertion which was adopted by the Australian Cricket Board (ACB) as a major promotional strategy between 1998 and 2009. This paper examines the representation of cricket by the ACB in its annual reports since 1983–1984, and the “Australia” that it chose to represent. It will show that the Board in the pre-Howard government years quietly represented itself as a powerful part of the Australian mainstream, “coming out” between 1998 and 2009 to clearly promote a view of Australian culture which aligned with John Howard's view of Australian identity, and after 2009 dropped any allusion to its place in Australian cultural development. It discusses how the Board's representation of its role in Australian culture dealt with the apparently competing objectives of promoting cricket as a significant part of an Anglo-Australian culture, while at the same time embracing a growing migrant population.

Tale of two breweries, a city, a depression and a nationalist socialist regime -as told from annual accounts and the supervisory board report

This paper presents storytelling as a useful research method in its own right, but also to scope out research projects. Construction of a story from archival accounting documents is undertaken. Using archival accounting data from two German breweries - Löwenbräu and Spaten - from 1929 to 1939, it constructs a story of the relatively complex business environment at the time. Only the financial statements and report of the Supervisory Board (Aufsichtsrat) are used. The story constructed is rich and reveals interesting reasons for the generally decreasing performance. This in turn raises several questions for further research into the two breweries. Arguably, without the construction of the story, such questions and areas of potential interest would not reveal themselves. The method described is useful for researchers to scope out research projects using accounting data and may also be useful for establishing context to accounting and business history studies.

Investigation Of Relationship Between Basic Concept And Mean Length Of Utterances In Children With Autism

The study was conducted to investigate the development of children with autism in terms of basic concepts and mean length of utterances (MLU). The sample of this study was consisted of 36-72 months of 30 children with autism living in Ankara City . While determining chronological ages of samples, it was important that autism and Down syndrome diagnosis in the health board report and special education evaluation report. The basic concepts scores were obtained through one-on-one application of the Boehm-3 Basic Concepts Test (36-71 months) for children in the groups of autism. Participants’ MLUs were determined by taking natural language samples. It was determined that which concepts in the Boehm Basic Concepts Test can be primarily learned as the mean utterance level of the groups increases. While the top and the biggest concepts in the Boehm Basic Concepts Test were the most known concepts; around and some but not too much concepts were the most challenging concepts for children. When we investigated the relationship between the MLU and total basic concept score of the children with autism (r=0.60; p<0.01) were significant. It is thought that the obtained shed light for the researchers and educators in this field.

Impact evaluation of Swiss Medical Board reports on routine care in Switzerland: a case study of PSA screening and treatment for rupture of anterior cruciate ligament.

Evidence-based recommendations play an important role in medical decision-making, but barriers to adherence are common. In Switzerland, the Swiss Medical Board (SMB) publishes evidence reports that conclude with recommendations. We assessed the impact of two SMB reports on service provision (2009: Recommendation of conservative treatment as first option for rupture of the anterior cruciate ligament of the knee; 2011: Recommendation against PSA screening for prostate cancer). We performed an observational study and assessed quantitative data over time via interrupted times series analyses. The primary outcome was the quarterly number of performed prostate-specific antigen (PSA) tests and the annual rates of surgical ACL repair in patients with ACL rupture. Data were adjusted for time trends and relevant confounders. We analysed PSA tests in 662,874 outpatients from 2005-2013 and treatment data in 101,737 patients with knee injury from 1990-2011. For the number of PSA tests, the secular trend before the intervention showed a continuous but diminishing increase over time. A statistically significant reduction in tests was estimated immediately after the intervention, but a later return to the trend before the intervention cannot be ruled out. The rate of surgical ACL repair had already declined after the late 1990s to about 55% in 2009. No relevant additional change emerged in this secular trend after the intervention. Despite some evidence of a possible change, we did not find a sustained and significant impact of SMB recommendations in our case study. Further monitoring is needed to confirm or refute these findings.