Search results for: Chart of Accounts

Authors: A. V. Shashkova

Abstract:

The aim of the present article is to analyze the position of the Constitutional Court of the Russian Federation on the matter of restricting the constitutional rights of citizens to inviolability of professional and banking secrecy in effecting controlling activities. The methodological ground of the present Article represents the dialectic scientific method of the socio-political, legal and organizational processes with the principles of development, integrity, and consistency, etc. The consistency analysis method is used while researching the object of the analysis. Some public-private research methods are also used: the formally-logical method or the comparative legal method, are used to compare the understanding of the ‘secrecy’ concept. The aim of the present article is to find the root of the problem and to give recommendations for the solution of the problem. The result of the present research is the author’s conclusion on the necessity of the political will to improve Russian legislation with the aim of compliance with the provisions of the Constitution. It is also necessary to establish a clear balance between the constitutional rights of the individual and the limit of these rights when carrying out various control activities by public authorities. Attempts by the banks to "overdo" an anti-money laundering law under threat of severe sanctions by the regulators actually led to failures in the execution of normal economic activity. Therefore, individuals face huge problems with payments on the basis of clearing, in addition to problems with cash withdrawals. The Bank of Russia sets requirements for banks to execute Federal Law No. 115-FZ too high. It is high place to attract political will here. As well, recent changes in Russian legislation, e.g. allowing banks to refuse opening of accounts unilaterally, simplified banking activities in the country. The article focuses on different theoretical approaches towards the concept of “secrecy”. The author gives an overview of the practices of Spain, Switzerland and the United States of America on the matter of restricting the constitutional rights of citizens to inviolability of professional and banking secrecy in effecting controlling activities. The Constitutional Court of the Russian Federation basing on the Constitution of the Russian Federation has its special understanding of the issue, which should be supported by further legislative development in the Russian Federation.

Keywords: Bank secrecy, banking information, constitutional court, control measures, financial control, money laundering, restriction of constitutional rights.

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Authors: Dhruvit S. Berawala, Jann R. Ursin, Obrad Slijepcevic

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Shale gas is one of the most rapidly growing forms of natural gas. Unconventional natural gas deposits are difficult to characterize overall, but in general are often lower in resource concentration and dispersed over large areas. Moreover, gas is densely packed into the matrix through adsorption which accounts for large volume of gas reserves. Gas production from tight shale deposits are made possible by extensive and deep well fracturing which contacts large fractions of the formation. The conventional reservoir modelling and production forecasting methods, which rely on fluid-flow processes dominated by viscous forces, have proved to be very pessimistic and inaccurate. This paper presents a new approach to forecast shale gas production by detailed modeling of gas desorption, diffusion and non-linear flow mechanisms in combination with statistical representation of these processes. The representation of the model involves a cube as a porous media where free gas is present and a sphere (SiC: Sphere in Cube model) inside it where gas is adsorbed on to the kerogen or organic matter. Further, the sphere is considered consisting of many layers of adsorbed gas in an onion-like structure. With pressure decline, the gas desorbs first from the outer most layer of sphere causing decrease in its molecular concentration. The new available surface area and change in concentration triggers the diffusion of gas from kerogen. The process continues until all the gas present internally diffuses out of the kerogen, gets adsorbs onto available surface area and then desorbs into the nanopores and micro-fractures in the cube. Each SiC idealizes a gas pathway and is characterized by sphere diameter and length of the cube. The diameter allows to model gas storage, diffusion and desorption; the cube length takes into account the pathway for flow in nanopores and micro-fractures. Many of these representative but general cells of the reservoir are put together and linked to a well or hydraulic fracture. The paper quantitatively describes these processes as well as clarifies the geological conditions under which a successful shale gas production could be expected. A numerical model has been derived which is then compiled on FORTRAN to develop a simulator for the production of shale gas by considering the spheres as a source term in each of the grid blocks. By applying SiC to field data, we demonstrate that the model provides an effective way to quickly access gas production rates from shale formations. We also examine the effect of model input properties on gas production.

Keywords: Sphere in Cube Grid Approach to Modelling of Shale Gas Production Using Non-Linear Flow Mechanisms

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Authors: Mahmoud M. S. Albattah

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In this paper, to optimize the “Characteristic Straight Line Method" which is used in the soil displacement analysis, a “best estimate" of the geodetic leveling observations has been achieved by taking in account the concept of 'Height systems'. This concept has been discussed in detail and consequently the concept of “height". In landslides dynamic analysis, the soil is considered as a mosaic of rigid blocks. The soil displacement has been monitored and analyzed by using the “Characteristic Straight Line Method". Its characteristic components have been defined constructed from a “best estimate" of the topometric observations. In the measurement of elevation differences, we have used the most modern leveling equipment available. Observational procedures have also been designed to provide the most effective method to acquire data. In addition systematic errors which cannot be sufficiently controlled by instrumentation or observational techniques are minimized by applying appropriate corrections to the observed data: the level collimation correction minimizes the error caused by nonhorizontality of the leveling instrument's line of sight for unequal sight lengths, the refraction correction is modeled to minimize the refraction error caused by temperature (density) variation of air strata, the rod temperature correction accounts for variation in the length of the leveling rod' s Invar/LO-VAR® strip which results from temperature changes, the rod scale correction ensures a uniform scale which conforms to the international length standard and the introduction of the concept of the 'Height systems' where all types of height (orthometric, dynamic, normal, gravity correction, and equipotential surface) have been investigated. The “Characteristic Straight Line Method" is slightly more convenient than the “Characteristic Circle Method". It permits to evaluate a displacement of very small magnitude even when the displacement is of an infinitesimal quantity. The inclination of the landslide is given by the inverse of the distance reference point O to the “Characteristic Straight Line". Its direction is given by the bearing of the normal directed from point O to the Characteristic Straight Line (Fig..6). A “best estimate" of the topometric observations was used to measure the elevation of points carefully selected, before and after the deformation. Gross errors have been eliminated by statistical analyses and by comparing the heights within local neighborhoods. The results of a test using an area where very interesting land surface deformation occurs are reported. Monitoring with different options and qualitative comparison of results based on a sufficient number of check points are presented.

Keywords: Characteristic straight line method, dynamic height, landslides, orthometric height, systematic errors.

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Authors: Maria Inês Pinho

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Recent literature on issues of Cultural Management (also called Strategic Management for cultural organizations) systematically seeks for models that allow such equipment to adapt to the constant change that occurs in contemporary societies. In the last decade, the world, and in particular Europe has experienced a serious financial problem that has triggered defensive mechanisms, both in the direction of promoting the balance of public accounts and in the sense of the anonymous loss of the democratic and cultural values of each nation. If in the first case emerged the Troika that led to strong cuts in funding for Culture, deeply affecting those organizations; in the second case, the commonplace citizen is seen fighting for the non-closure of cultural equipment. Despite this, the cultural manager argues that there is no single formula capable of solving the need to adapt to change. In another way, it is up to this agent to know the existing scientific models and to adapt them in the best way to the reality of the institution he coordinates. These actions, as a rule, are concerned with the best performance vis-à-vis external audiences or with the financial sustainability of cultural organizations. They forget, therefore, that all this mechanics cannot function without its internal public, without its Human Resources. The employees of the cultural organization must then have an entrepreneurial posture - must be intrapreneurial. This paper intends to break this form of action and lead the cultural manager to understand that his role should be in the sense of creating value for society, through a good organizational performance. This is only possible with a posture of strategic entrepreneurship. In other words, with a link between: Cultural Management, Cultural Entrepreneurship and Cultural Intrapreneurship. In order to prove this assumption, the case study methodology was used with the symbol of the European Capital of Culture (Casa da Música) as well as qualitative and quantitative techniques. The qualitative techniques included the procedure of in-depth interviews to managers, founders and patrons and focus groups to public with and without experience in managing cultural facilities. The quantitative techniques involved the application of a questionnaire to middle management and employees of Casa da Música. After the triangulation of the data, it was proved that contemporary management of cultural organizations must implement among its practices, the concept of Strategic Entrepreneurship and its variables. Also, the topics which characterize the Cultural Intrapreneurship notion (job satisfaction, the quality in organizational performance, the leadership and the employee engagement and autonomy) emerged. The findings show then that to be sustainable, a cultural organization should meet the concerns of both external and internal forum. In other words, it should have an attitude of citizenship to the communities, visible on a social responsibility and a participatory management, only possible with the implementation of the concept of Strategic Entrepreneurship and its variable of Cultural Intrapreneurship.

Keywords: Cultural entrepreneurship, cultural intrapreneurship, cultural organizations, strategic management.

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Authors: Jacqueline P. Davies

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Introduction: Student nurses must develop skills in observation, communication and reflection as well as public health knowledge from their first year of training. This paper will explain a method developed for students to collect their own findings about public health in urban areas. These areas are both rich in the history of old public health that informs the content of many traditional public health walks, but are also locations where new public health concerns about chronic disease are concentrated. The learning method explained in this paper enables students to collect their own data and write original work as first year students. Examples of their findings will be given. Methodology: In small groups, health care students are instructed to walk in neighbourhoods near to the hospitals they will soon attend as apprentice nurses. On their walks, they wander slowly, engage in conversations, and enter places open to the public. As they drift, they observe with all five senses in the real three dimensional world to collect data for their reflective accounts of old and new public health. They are encouraged to stop for refreshments and taste, as well as look, hear, smell, and touch while on their walk. They reflect as a group and later develop an individual reflective account in which they write up their deep reflections about what they observed on their walk. In preparation for their walk, they are encouraged to look at studies of quality of Life and other neighbourhood statistics as well as undertaking a risk assessment for their walk. Findings: Reflecting on their walks, students apply theoretical concepts around social determinants of health and health inequalities to develop their understanding of communities in the neighbourhoods visited. They write about the treasured historical architecture made of stone, bronze and marble which have outlived those who built them; but also how the streets are used now. The students develop their observations into thematic analyses such as: what we drink as illustrated by the empty coke can tossed into a now disused drinking fountain; the shift in home-life balance illustrated by streets where families once lived over the shop which are now walked by commuters weaving around each other as they talk on their mobile phones; and security on the street, with CCTV cameras placed at regular intervals, signs warning trespasses and barbed wire; but little evidence of local people watching the street. Conclusion: In evaluations of their first year, students have reported the health walk as one of their best experiences. The innovative approach was commended by the UK governing body of nurse education and it received a quality award from the nurse education funding body. This approach to education allows students to develop skills in the real world and write original work.

Keywords: Education, innovation. nursing, urban.

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Authors: Tuğrul Varol, Halil Barış Özel

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In this study which has been conducted in Akçasu Forest Range District of Devrek Forest Directorate; 3 methods (weed control with labourer power, cover removal with Hitachi F20 Excavator, and weed control with agricultural equipment mounted on a Ferguson 240S agriculture tractor) were utilized in weed control efforts in regeneration of degraded oriental beech forests have been compared. In this respect, 3 methods have been compared by determining certain work hours and standard durations of unit areas (1 hectare). For this purpose, evaluating the tasks made with human and machine force from the aspects of duration, productivity and costs, it has been aimed to determine the most productive method in accordance with the actual ecological conditions of research field. Within the scope of the study, the time studies have been conducted for 3 methods used in weed control efforts. While carrying out those studies, the performed implementations have been evaluated by dividing them into business stages. Also, the actual data have been used while calculating the cost accounts. In those calculations, the latest formulas and equations which are also used in developed countries have been utilized. The variance of analysis (ANOVA) was used in order to determine whether there is any statistically significant difference among obtained results, and the Duncan test was used for grouping if there is significant difference. According to the measurements and findings carried out within the scope of this study, it has been found during living cover removal efforts in regeneration efforts in demolished oriental beech forests that the removal of weed layer in 1 hectare of field has taken 920 hours with labourer force, 15.1 hours with excavator and 60 hours with an equipment mounted on a tractor. On the other hand, it has been determined that the cost of removal of living cover in unit area (1 hectare) was 3220.00 TL for labourer power, 1250 TL for excavator and 1825 TL for equipment mounted on a tractor. According to the obtained results, it has been found that the utilization of excavator in weed control effort in regeneration of degraded oriental beech regions under actual ecological conditions of research field has been found to be more productive from both of aspects of duration and costs. These determinations carried out should be repeated in weed control efforts in degraded forest fields with different ecological conditions, it is compulsory for finding the most efficient weed control method. These findings will light the way of technical staff of forestry directorate in determination of the most effective and economic weed control method. Thus, the more actual data will be used while preparing the weed control budgets, and there will be significant contributions to national economy. Also the results of this and similar studies are very important for developing the policies for our forestry in short and long term.

Keywords: Artificial regeneration, weed control, oriental beech, productivity, mechanization, man power, cost analysis.

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Authors: Mohd Zaimmudin Mohd Zain, Patsy Perry, Lee Quinn

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This study explores how fashion consumers are influenced by fashion bloggers towards pre-purchase decision for online fashion products in a non-Western context. Malaysians rank among the world’s most avid online shoppers, with apparel the third most popular purchase category. However, extant research on fashion blogging focuses on the developed Western market context. Numerous international fashion retailers have entered the Malaysian market from luxury to fast fashion segments of the market; however Malaysian fashion consumers must balance religious and social norms for modesty with their dress style and adoption of fashion trends. Consumers increasingly mix and match Islamic and Western elements of dress to create new styles enabling them to follow Western fashion trends whilst paying respect to social and religious norms. Social media have revolutionised the way that consumers can search for and find information about fashion products. For online fashion brands with no physical presence, social media provide a means of discovery for consumers. By allowing the creation and exchange of user-generated content (UGC) online, they provide a public forum that gives individual consumers their own voices, as well as access to product information that facilitates their purchase decisions. Social media empower consumers and brands have important roles in facilitating conversations among consumers and themselves, to help consumers connect with them and one another. Fashion blogs have become an important fashion information sources. By sharing their personal style and inspiring their followers with what they wear on popular social media platforms such as Instagram, fashion bloggers have become fashion opinion leaders. By creating UGC to spread useful information to their followers, they influence the pre-purchase decision. Hence, successful Western fashion bloggers such as Chiara Ferragni may earn millions of US dollars every year, and some have created their own fashion ranges and beauty products, become judges in fashion reality shows, won awards, and collaborated with high street and luxury brands. As fashion blogging has become more established worldwide, increasing numbers of fashion bloggers have emerged from non-Western backgrounds to promote Islamic fashion styles, such as Hassanah El-Yacoubi and Dian Pelangi. This study adopts a qualitative approach using netnographic content analysis of consumer comments on two famous Malaysian fashion bloggers’ Instagram accounts during January-March 2016 and qualitative interviews with 16 Malaysian Generation Y fashion consumers during September-October 2016. Netnography adapts ethnographic techniques to the study of online communities or computer-mediated communications. Template analysis of the data involved coding comments according to the theoretical framework, which was developed from the literature review. Initial data analysis shows the strong influence of Malaysian fashion bloggers on their followers in terms of lifestyle and morals as well as fashion style. Followers were guided towards the mix and match trend of dress with Western and Islamic elements, for example, showing how vivid colours or accessories could be worked into an outfit whilst still respecting social and religious norms. The blogger’s Instagram account is a form of online community where followers can communicate and gain guidance and support from other followers, as well as from the blogger.

Keywords: Fashion bloggers, Malaysia, qualitative, social media.

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