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This paper analyzes the role of non-governmental organizations (NGOs) as intermediaries in encouraging the European Union (EU) to adopt International Accounting Standards (IAS). Our analysis begins with the 1973 founding of the International Accounting Standards Committee (IASC), and ends with 2002 when the binding EU regulation was approved. We document the many pathways of interaction between European supranational, governmental bodies and the IASC/IASB, as well as important regional NGOs, such as the Union Européenne des Experts Comptables, Économiques et Financiers (UEC), the Groupe d’Etudes des Experts Comptables de la Communauté Économique Européenne (Groupe d’Etudes), and their successor, the Fédération des Experts Comptables Européens (FEE). This study investigates, through personal interviews of key individuals involved in making the history of the organizations studied, and an extensive set of primary sources, how NGOs filled key roles in the process of harmonization of international accounting standards. © 2016, American Accounting Association. All rights reserved.
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Pancreatic islet dysfunction leading to insufficient glucose-stimulated insulin secretion triggers the clinical onset of diabetes. How islet dysfunction develops is not well understood at the cellular level, partly owing to the lack of approaches to study single islets longitudinally in vivo. Here, we present a noninvasive, high-resolution system to quantitatively image real-time glucose metabolism from single islets in vivo, currently not available with any other method. In addition, this multifunctional system simultaneously reports islet function, proliferation, vasculature and macrophage infiltration in vivo from the same set of images. Applying our method to a longitudinal high-fat diet study revealed changes in islet function as well as alternations in islet microenvironment. More importantly, this label-free system enabled us to image real-time glucose metabolism directly from single human islets in vivo for the first time, opening the door to noninvasive longitudinal in vivo studies of healthy and diabetic human islets. © 2016. Published by The Company of Biologists Ltd.
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The art gallery theorem asserts that any polygon with n vertices can be protected by at most [n/3] stationary guards. The original proof by Chvátal uses a nonroutine and nonintuitive induction. We give a simple inductive proof of a new, more general result, the constrained art gallery theorem: If V∗and E∗are specified sets of vertices and edges that must contain guards, then the polygon can be protected by at most [(n + 2|V∗| + |E∗|) /3] guards. Our result reduces to Chvátal's art gallery theorem when V∗and E∗are empty. We give a second short proof of this generalization in the spirit of Fisk's proof of the art gallery theorem using graph colorings. © THE MATHEMATICAL ASSOCIATION OF AMERICA.
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Contemporary discourse about human rights makes pragmatic use of the 1948 United Nations Universal Declaration on Human Rights, as the Declaration presents a set of guidelines that are based on assumptions about the nature of human beings: Their thoughts, ideas, freedom of expression and freedom of association.1 Article 1 of the Declaration states, for example, that ‘All human beings are born free and equal in dignity and rights. They are endowed with reason and conscience and should act towards one another in a spirit of brotherhood.’ The document engages the idea of the human being as having rights, regardless of ethnicity or gender. Such rights include life, protection from harm, and access to the latest in scientific technology.2 © Philipa Rothfield, Cleo Fleming and Paul A. Komesaroff 2008.
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In 1675, John Ogilby produced his road atlas with strip maps which not only arrived with fanfare, but spawned several more publications that aimed to be user-friendly. As with many maps and atlases from the London printing trade, the objectives were to serve consumers, acquire a piece of the market, and have an outlet for a new edition. Across the Channel, however, the road network of France, as with other public works, was not only state-directed but a tool of state power. Not until nearly one hundred years later did Claude-Sidoine Michel and Louis-Charles Desnos produce L'Indicateur Fidele, which provided strip maps for merchants, navigators, and travelers. This publication emerged out of the French national mapping project directed by the Cassini family. In the interim, while French map makers produced maps with an appeal to serving the state, they, like their London contemporaries, also hoped to maintain a thriving business and attract an audience, often through the traditional French social institution of patronage. The purpose of this comparative study of (post) road maps and atlases of England and France is to investigate the role of the government and the publishing trade in the production of these works. © 2016 University of Toronto Press.
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Eating disorders disproportionately afflict women and they are one of the most lethal mental health conditions that practitioners in the field of social work and related mental health fields encounter. Equally alarming is the fact that Anorexia Nervosa is the deadliest of all eating disorders, yet, we are struggling to find an efficacious means of successfully intervening in the treatment and recovery maintenance of anorexia. Drawing from past empirical and theoretical literature, this study explored the potential that the mind body practice of yoga might hold as a complementary therapeutic tool for women struggling to recover from anorexia. The findings that emerged from the analysis of this study’s data indicate that yoga can play a curative role with this population. The findings also revealed that yoga’s primary efficacy resides in its potential to facilitate an experience of connected acceptance and feelings of empowerment in this population of women. © 2016, Western Michigan University. All rights reserved.
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The impetus for the assassination of Seleucus IV in 175 B. C. E. is commonly associated with his robbing the temples and oppressing the peoples of the Seleucid kingdom in order to pay tribute to Rome according to the Treaty of Apamea. Reconsideration of the relevant evidence – especially Dan 11:20 and 2 Macc 3, with attention to a passage from Appian, inscriptions from Delos, the Heliodorus stele and the Ptolemaios dossier – suggests another explanation for these events. If Seleucus robbed the temples to finance his “royal splendor,” it is possible that Heliodorus and others tasked with taxing the kingdom may have objected to his controversial policies and taken action against him because of them. © 2016 [2017] Vandenhoeck & Ruprecht GmbH & Co. KG, Göttingen
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The ship wherein Theseus and the youth of Athens returned from Crete had thirty oars, and was preserved by the Athenians down even to the time of Demetrius Phalereus, for they took away the old planks as they decayed, putting in new and stronger timber in their place, in so much that this ship became a standing example among the philosophers, for the logical question of things that grow; one side holding that the ship remained the same, and the other contending that it was not the same. © 2016 by The New England Quarterly. All rights reserved.
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AIM This article discusses the promotion of professionalism in nursing students with regard to the use of electronic and social media. BACKGROUND Misuse of social media can lead to disciplinary actions and program dismissal for students and to legal actions and lawsuits for nursing programs. Programs are concerned about breaches of patient confidentiality and release of private or inappropriate information that jeopardizes clinical placements and relationships. METHOD The American Nurses Association Code of Ethics and National Council of State Boards of Nursing social media guidelines provide a foundation for promoting e-professionalism in students. Recent law cases involving students who were dismissed from nursing programs due to social media misuse are analyzed. CONCLUSION Schools need policies that clearly establish expectations and the consequences of misuse of social media platforms. Lessons learned from the legal cases presented provide further guidance for both nursing students and nursing programs. © 2016 Lippincott Williams & Wilkins.
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In recent years, situationism in psychology has caught the attention of philosophers. Some have defended it. Some have argued against it. The situationist has challenged the traditional view shared by personality psychology and virtue ethics that people differ in terms of character or character traits and that we can explain and predict people's behavior by character traits people have. Previous responses to situationism try to show that experiments from social psychology do not undermine the traditional view. I agree and will further argue that the fact that experiments do not undermine the traditional view is not sufficient to warrant the attribution of character traits, and that some philosophical arguments are needed given that not enough empirical data that show a high degree of behavioral consistencies are available. I first offer an account of the ordinary attribution of character traits according to which having character traits is a matter of degree, and argue that the ordinary attribution account comes from the Aristotelian moral psychology and is consistent with a long-standing tradition, the trait paradigm, in personality psychology. Second, I argue that although situational factors play some role in explaining and predicting behavior, the attribution of character traits plays a primary and indispensable role. Third, I argue that ordinary attribution of character traits has important functions in our moral life, which cannot be fulfilled by the attribution of local traits suggested by the situationist. I also argue that the ethical management of situations recommended by the situationist can help in getting things right, but is not sufficient to be the adequate foundation for our normative discourse. © 2016 American Psychological Association.
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The exploration of new alloys with desirable properties has been a long-standing challenge in materials science because of the complex relationship between composition and microstructure. In this Research Article, we demonstrate a combinatorial strategy for the exploration of composition dependence of microstructure. This strategy is comprised of alloy library synthesis followed by high-throughput microstructure characterization. As an example, we synthesized a ternary Au-Cu-Si composition library containing over 1000 individual alloys using combinatorial sputtering. We subsequently melted and resolidified the entire library at controlled cooling rates. We used scanning optical microscopy and X-ray diffraction mapping to explore trends in phase formation and microstructural length scale with composition across the library. The integration of combinatorial synthesis with parallelizable analysis methods provides a efficient method for examining vast compositional ranges. The availability of microstructures from this vast composition space not only facilitates design of new alloys by controlling effects of composition on phase selection, phase sequence, length scale, and overall morphology, but also will be instrumental in understanding the complex process of microstructure formation in alloys.
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Gabriel Garcia Marquez in Retrospect gathers fifteen essays by noted scholars in the fields of Latin American literature, politics, and theater. The volume offers broad overviews of the Colombian author’s total body of work, along with closer looks at some of his acknowledged masterpieces. The Nobel laureate’s cultural contexts and influences, his variety of themes, and his formidable legacy (Hispanic, U.S., world-wide) all come up for consideration. New readings of One Hundred Years of Solitude are further complemented by fresh, stimulating, highly detailed examinations of his later novels (Chronicle of a Death Foretold, The General in His Labyrinth, Of Love and Other Demons) and stories (Strange Pilgrims). Further attention is focused on “Gabo’s” labors as journalist and as memoirist (Living to Tell the Tale), and to his sometime relationships with the cinema and the stage. Reactions to his enormous stature on the part of younger writers, including recent signs of backlash, are also given thoughtful scrutiny. Feminist and ecocritical interpretations, plus lively discussions of Gabo’s artful use of humor, character’s names, and even cuisine, are to be found here as well. In the wake of García Márquez’s passing away in 2014, this collection of essays serves as a fitting tribute to one of the world’s greatest literary figures of the twentieth century.
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This article examines the influence of Friedrich Ratzel’s idea of the struggle for space and its impact on cultural and national development depicted in German geography and history textbooks from the Wilhelmine era to the Third Reich. Ratzel’s concept of bio-geography conceived the state as a living organism that is the product of humanity’s interaction with the land and also facilitates humanity’s spread across the earth. German textbooks promoted a similar concept of the state in their portrayal of geography and history, the implications of which were appropriated by the National Socialists to support their geopolitical goals.
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Ferdinand Brun hasn’t always been a grumpy old man. Many years ago, he was a grumpy young man. Now he’d much rather spend time with his canine companion, Daisy, than any of his nosy neighbors. But as his behavior becomes increasingly peculiar, his daughter grows concerned and begins to consider moving him into a retirement home.In order to maintain his freedom, Ferdinand must submit to an apartment inspection by his longtime enemy, the iron-fisted concierge, Mrs. Suarez. Unfortunately, he’s never tidied up a day in his life. His neighbors, precocious ten-year-old Juliette and vivacious ninety-two-year-old Beatrice, come to the rescue. And once he lets these two into his life, things will never be the same. After an eighty-three-year reign of grouchiness, Ferdinand may finally learn that it’s never too late to start living.
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As a former soldier, private investigator Jean Legarec is used to high stakes and sharpshooters. But he doesn’t realize what he’s getting into when he agrees to investigate the disappearance of six-year-old Alexandre, the grandson of a highly influential French politician.For a million euros, Legarec launches a dangerous search that will dig deep into some of the darkest corners of European history. With the help of the boy’s beautiful aunt, Béatrice, he uncovers evidence of a modern-day terrorist plot rooted in a long-buried enterprise of the Third Reich. From Paris to Malta to the Vosges forest, a cast of witnesses—including a death camp survivor and former mercenaries—help Legarec piece together a terrifying truth.Yet even then, the PI worries that his own dark past and his undeniable attraction to Béatrice might be clouding the investigation. Can he put the personal aside in order to do his job? And can he free an innocent child from a web of absolute evil?
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Objective: To compare the effects of behavioral interventions targeting decreased sedentary behavior versus increased moderate-to-vigorous intensity physical ac...
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Yoga practice is associated with positive health outcomes, including benefits related to managing substance use disorders and trauma symptomology. However, low-income vulnerable communities have limited access to yoga. This process evaluation of a trauma-informed yoga program for women with substance use disorders demonstrates the feasibility and utility of using noncertified yoga instructors to offer a basic yoga in community-based agencies. Participants describe outcomes related to relaxation, mindfulness, and movement that are well-aligned with their recovery needs. Study findings suggest the utilization of instructors with minimal training has the potential to expand research about and access to yoga among marginalized communities. © 2016, Western Michigan University. All rights reserved.
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