Room For Confusion Research Articles

LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Intangible and Tangible Assets

The aim of this article is to present the main similarities and differences between the method of accounting for an LLC and the double-entry accounting method used for NGOs in the case of intangible and tangible assets. Thus, we will highlight aspects related to existing particularities in the case of start-up costs, disposal of tangible and intangible assets, value depreciations, amortizations and trade discounts, so that there will be no room for confusion with regard to the correct application of an accounting treatment.

Unravelling some of the theological problems underlying discourse on nature

This article offers an overview of various theological discourses on the concept of nature. These are illustrated with examples of contributions to reformed theology from within the South African context. It is argued that there is ample room for confusion to reign in the connotations attached to ‘nature’ and the underlying theological problems that emerge. Often such connotations are merely adopted from other disciplines. To juxtapose such discourses would not by itself help to overcome such confusion but is a necessary step in that direction. Contribution: This article analyses the conflicting uses of the term ‘nature’ especially in reformed theological discourse in the South African context. It circumscribes the distinctive theological problems that emerge in each case without seeking to resolve them.

`Malagasy' or `Madagascan'? Which English term best reflects the people, the culture, and other things from Madagascar?

Abstract Two words, Malagasy and Madagascan, have emerged in the literature as English terms to refer to the people, the culture, and other animate and inanimate objects from Madagascar, the choice of which has left room for confusion for users (e.g. Malagasy art or Madagascan art, Malagasy rice or Madagascan rice, Malagasy Republic or Madagascan Republic, and so forth). This article has two aims: (1) understanding the sources of such confusion, and (2) subsequently proposing a unified English term (noun and adjective) that will avoid further misperceptions in written and verbal communications accounting for Madagascar. The results from investigating the Web of Science, from historical documents, and from viewpoints from online survey combine to suggest that the term ‘Malagasy’ must have unintentionally been substituted by the term ‘Madagascan’ from the earliest documented usage until now. These two words have been used interchangeably, and the usage has never been applied consistently. This could have been influenced by the simple assumption that ‘Madagascan’ is an intuitive form, derivative of Madagascar. The word “Malagasy” is not simply a straightforward English–Malagasy translation but there is much meaning to it that relate to the history and the culture of Madagascar. ‘Malagasy’ is unique to Madagascar, and in future usage in the English language, we recommend everyone to use it as a word qualifier for different objects, animals, plants, and the people of Madagascar.

Improved Intraoperative Communication after Utilization of Navigational Grids during Laparoscopic Cholecystectomies

Efficient intraoperative communication (IC) between an attending and resident during surgery is highly valuable. Few tools, however, have been developed to improve IC. This study evaluates IC between residents and attendings after utilization of a navigational grid (NG) during laparoscopic cholecystectomies. Attendings and surgery residents completed a 10-question survey after performing a laparoscopic cholecystectomy. Surveys were collected for 12 weeks: six weeks before use of NGs and six weeks with use of NGs. The NGs were constructed to fit our 26-surgical monitors and allowed the monitors to be divided into a 7 × 4 grid. Hunderd and fifteen surveys were collected: 50 from attendings (pre-NG: 31 vs NG: 19) and 65 from residents (42 vs 23). Before NGs, attendings were less likely than residents to perceive attending instructions to be clear (64.5 vs 93.0%, P = 0.0001) and less likely to believe IC left little room for confusion during the procedure (64.5 vs 90.5%, P = 0.007). After NGs, attendings believed intraoperative directional guidance was more concise and clear (64.5 vs 89.5%, P = 0.062); they also reported that NGs left little room for IC confusion during the procedure (64.5 vs 94.7%, P = 0.039). Surveys showed the grid's utility to be inversely correlated with years of experience. Residents (<two years) and attendings (<10 years) with less experience had the highest median in reported usefulness (7 out of 10). Our findings show that NGs can be a useful tool for improving IC, especially in residents and attendings with less experience.

Indonesia's Environmental Law of 2009 and its Administrative Coercion Provisions: A Conceptual Misunderstanding with Large Practical Implications?

When Indonesian environmental agencies are confronted with violations of the environmental law by industries, they frequently respond either by attempting to prosecute a violator criminally or by facilitating mediation between (alleged) violators and ‘victims’ of the environmental violation. Enforcement within the administrative law scheme is however rarely used, or at least not to the fullest of its possibilities. The paper concludes that this is partially due to the formulation of the provisions on administrative coercion in the Indonesian environmental law. In practice this leave quite some room for confusion regarding the authority and responsibility of the government to swiftly halt violations. Reevaluating the basic concepts that underpin government responses to environmental violations would be beneficial to become more effective in dealing with violations of the environmental law in Indonesia.

Proper Notice: Common Problems in Interpreting Article V(l)(b) of the New York Convention in Light of the Lernmorniiproekt Decision of the Swedish Supreme Court

Once viewed as a peripheral issue, challenging arbitral decision on the basis that a party did not receive proper notice has seen increased activity in arbitrations, particularly concerning final awards rendered pursuant to the rules of Eastern European arbitral institutions. These challenges are not accidental – they arise in response to a Russian procedural tradition where the judge makes a preliminary ruling on the sufficiency of the submissions prior to commencement of arbitration proceedings. Whereas the New York Convention sought to harmonize national differences, the silence of the New York Convention on what constitutes proper notice provides room for confusion. The article underlines such anomalies as they become evident in Lernmorniiproekt, a Swedish Supreme Court decision from 2010, where the enforcement courts applied the forum’s standard of due process to review the proper notice requirement in respect to national litigation standards. This practice is not unique to Sweden and the problematic issues emerging from these decisions could be easily remedied through a uniform standard, which incorporates an examination of a shifting burden of proof, the presence of time limits and the extent of deference afforded to the conduct of the arbitration under the rules to which the parties have agreed. In relying on the confidential nature of commercial arbitration, the article takes a strong position against the overreliance of domestic litigation standards to review whether proper notice was given and the use of the forum’s standard of due process.

Key Factors for Implementing Supported Employment

Key Factors for Implementing Supported Employment

Terminology: the historical perspective, evolution and current usage – room for confusion?

Modern palliative care started with St Christopher’s Hospice in 1967 and was initially regarded as ‘terminal care’. This served as a template for a developing model of multidisciplinary clinical care, teaching and research. A decade later, several hospital Palliative Care Teams were established and different terms were used to describe them. An evidence base developed slowly and a medical subspeciality was established, known as Palliative Medicine. Over the last two decades we have seen an expansion in non-hospice palliative care. The terms used to describe this care have been variable and inconsistent. Our challenges in progress involve establishing clear terminology and an evolving improved evidence base, along with a realisation that there are large gaps in patient care.

Who is a parent? Parenthood in Islamic ethics

Who is a parent? Parenthood in Islamic ethics

On the Name ‘Mulasarvastivadin’

The name ‘Mulasarvastivadin, ’ accepted by modern scholars as denoting those who handed on the extant Mulasarvastivada-vinaya, has been subject to reconsideration since 1998, when Fumio Enomoto attempted a refutation of the understanding on the ground that the term ‘mula, ’ semantically implying ‘the origin, or the orthodoxy, of all denominations, ’ is not to be regarded as a term of qualification indicating a different sect from Sarvastivadin, and offered the conclusion that Mulasarvastivadin is nothing other than Sarvasitvadin.His argument, clear and accurate in the comprehension of the use of the term ‘mula’ in relevant texts, is still in need of re-examination. The examples afforded by Enomoto merely show that those who follow the compilers of the Mulasarvasivada-vinaya, e. g. Sakyaprabha and Yijing, are in full support of Enomoto in the apprehension of term ‘mula, ’ but they do not tell us anything of the fact that the compilers of a different text belonging to the Sarvastivadins, the Shisong lu, for example, regard their own sect as identical with Mulasarvastivadin. On the contrary, the explicit statement by Yijing of the fact that the Shisong lu does not belong to Mulasarvastivadadins adamantly insists on the need to distinguish between these two lines of compilers.For differentiating several groups associated with the Sarvastivadins, the name ‘Mulasarvastivadin, ’ applied at present exclusively to the group of compilers of the Mulasarvastivada-vinaya, has no room for confusion, whereas the term ‘Sarvastivadin, ’ applicable by right to the compilers of all the relevant texts, is misleading if it is to be applied in fact to a specific group, such as the compilers of the Shisong lu. Current studies on the vinayas suggesting the possibility of the existence of different groups of Sarvastivadin must be taken into account: it is the use of ‘Sarvastivadin, ’ not that of ‘Mulasarvastivadin, ’ that should be subject to careful reconsideration.

Elastic proteins: biological roles and mechanical properties.

The term 'elastic protein' applies to many structural proteins with diverse functions and mechanical properties so there is room for confusion about its meaning. Elastic implies the property of elasticity, or the ability to deform reversibly without loss of energy; so elastic proteins should have high resilience. Another meaning for elastic is 'stretchy', or the ability to be deformed to large strains with little force. Thus, elastic proteins should have low stiffness. The combination of high resilience, large strains and low stiffness is characteristic of rubber-like proteins (e.g. resilin and elastin) that function in the storage of elastic-strain energy. Other elastic proteins play very different roles and have very different properties. Collagen fibres provide exceptional energy storage capacity but are not very stretchy. Mussel byssus threads and spider dragline silks are also elastic proteins because, in spite of their considerable strength and stiffness, they are remarkably stretchy. The combination of strength and extensibility, together with low resilience, gives these materials an impressive resistance to fracture (i.e. toughness), a property that allows mussels to survive crashing waves and spiders to build exquisite aerial filters. Given this range of properties and functions, it is probable that elastic proteins will provide a wealth of chemical structures and elastic mechanisms that can be exploited in novel structural materials through biotechnology.

Theoretical Paper THE WORKING ALLIANCE: IS IT NECESSARY?

ABSTRACT This paper was stimulated by the recent paper by Charlotte Wynn Parry and Diana Birkett (1996) in which the authors suggest that the idea of the working alliance has dropped out of analytic discourse and they suggest that it be brought back. In this paper I suggest that, rather than having dropped out, the idea of the working alliance has some inherent difficulties and also that it arises in relation to a particular view of the mind and mental functioning and correspondingly of the nature of the therapeutic process. Since we do not always distinguish clearly enough between these different models there is room for confusion. This paper does not aim to resolve confusion but to make some suggestions about why some of the confusions arise in the first place.

Microbiological conversions in nitrogen removal

Nitrogen conversion processes are essential for most wastewater treatment systems. Due to the many possible conversions, and the complexity of analysing the reactions under actual conditions, there is much room for confusion. This review provides an overview of the possible microbiological nitrogen conversions described in literature. The relevance of these conversions with respect to wastewater treatment processes is discussed. Rates described for aerobic denitrification or denitrification by autotrophic nitrifiers are so low that these conversions probably do not play a significant role under practical conditions. Heterotrophic nitrification may be of relevance only when the wastewater contains a high COD/N ratio (&amp;gt;10). Anaerobic ammonium oxidation can occur in fully autotrophic systems with very long sludge retention times or biofilm systems. This conversion offers great opportunities since it allows us to denitrify with ammonium as electron donor, i.e. no organic substrate is needed in the nitrogen removal process.

Microbiological conversions in nitrogen removal

Nitrogen conversion processes are essential for most wastewater treatment systems. Due to the many possible conversions, and the complexity of analysing the reactions under actual conditions, there is much room for confusion. This review provides an overview of the possible microbiological nitrogen conversions described in literature. The relevance of these conversions with respect to wastewater treatment processes is discussed. Rates described for aerobic denitrification or denitrification by autotrophic nitrifiers are so low that these conversions probably do not play a significant role under practical conditions. Heterotrophic nitrification may be of relevance only when the wastewater contains a high COD/N ratio (>10). Anaerobic ammonium oxidation can occur in fully autotrophic systems with very long sludge retention times or biofilm systems. This conversion offers great opportunities since it allows us to denitrify with ammonium as electron donor, i.e. no organic substrate is needed in the nitrogen removal process.

Oscillations of Fourier coefficients of modular forms

a(p) = 2p~ @ ) cos 0(p). Since we know the truth of the Ramanujan-Petersson conjecture, it follows that the 0(p)'s are real. Inspired by the Sato-Tate conjecture for elliptic curves, Serre [14] conjectured that the 0(p)'s are uniformly distributed in the interval [0, rc] with respect to the 1 measure -sin2OdO. Following Serre, we shall refer to this as the Sato-Tate r~ conjecture, there being no room for confusion. It has been known for a long time that the truth of this conjecture implies much about the oscillatory behaviour of the Fourier coefficients. In particular, the following is implied by the Sato-Tate conjecture. Theorem 1. For any normalized Hecke eigenform,

A diachronic look at the syllable: the case of Icelandic

I. Like so many linguistic terms, the term syllable has been used in many different senses, and theoretical distinctions have been made, aimed at avoiding confusion. There is hardly any need to remind the reader of Pike's distinction between PHONETIC and PHONEMIC syllables: ‘the phonetic syllables must be analyzed into the structural phonemic syllables’ (Pike, 1947: 90). Although obviously beneficial, this division still leaves considerable room for confusion, both on the phonetic and on the phonological side. On the phonological side the syllable can be thought of as a unit of organization of smaller phonological units (cf. e.g. Bell (1977), Bell &amp; Hooper (1978)) or as a unit defining the scope or environment for phonological processes, or as accounting for regularities of quantity and tonality (cf. e.g. Pike (1947: 90), and Hooper (1972)). On the phonetic side there are at least two approaches to the syllable. It has been looked on as defining units in speech production (cf. Stetson (1951), Catford (1977: 89–90)) or as a means of describing sonority variation in the phonetic signal (cf. e.g. Jespersen (1949/1934: 118–121)). This latter aspect relates to the perception of the linguistic signal by speakers and to the acoustic buildup of the phonetic medium. Finally, there are those who deny the usefulness of the concept altogether.