Sustainability management accounting system (SMAS): towards a conceptual design for the manufacturing industry

[Abstract]: The study reported in this paper aims to identify an effective management accounting system using sustainability accounting concept for environmental and social cost measurement to add value to organizations. The motivation for undertaking this research is driven by the current practice of activity based costing (ABC), which has not identified and allocated costs of environment and social impacts to a single production activity. This has resulted in inaccuracies in cost accounting information when preparing environmental and social performance disclosures for internal management decisions, as well as external disclosures. This study therefore develops a conceptual model for a Sustainability Management Accounting System (SMAS) to improve the identification and measurement of environmental and social impact costs. A SMAS also provides sustainable organizations with a way to enhance cost allocation and analysis efficiently, thus creating more accurate cost accounting information for management decisions and reporting disclosure purposes. This paper describes preliminary work undertaken to date. Currently, it would appear that most Australian firms fail to report on their environmental performance, however, social indicators make it increasingly important for organisations to embrace corporate social reponsibility in their financial reporting and disclosure. Further, the results of quantitative data anlaysis will be used to identify an effective management accounting of sustainable organizations while supporting the development of a SMAS conceptual model

Profile of once-daily zonisamide as monotherapy for treatment of partial seizures in adults.

Epilepsy is one of the most common neurologic disorders, affecting about 50 million people around the world. It is recognized that around 50% of patients with newly diagnosed epilepsy become seizure-free with the first drug treatment, so the choice of first antiepileptic drug is crucial. This paper provides a comprehensive overview of zonisamide as monotherapy for partial seizures, with special attention to the possibility of a once-daily regimen. The available data suggest that zonisamide is an effective and well tolerated option as monotherapy. Once-daily dosing is indicated, considering the long plasma half-life and linear pharmacokinetics of the drug. Zonisamide 300 mg was shown to be noninferior to carbamazepine 600 mg in terms of efficacy and safety, but even lower doses may be effective. Finally, the broad spectrum of efficacy in different seizure types, the low drug interaction potential, and the possibility of weight loss make zonisamide a preferred option in many epilepsy practices. Further data on monotherapy, especially in special populations, such as women of childbearing potential, are needed

Learning in 2030 - what will it be like?

The technologies that are mentioned in this fictional story have been developed and will be available in the next year. The intelligence required to drive the Lpod is not far away. What are now needed are the will and the strategy to attain the vision of a different future for higher education institutions

Developing student’s accounting competencies using Astin’s I-E-O model: an identification of key educational inputs based on Indonesian student perspectives

This paper discusses a model for developing Students’ Accounting Competencies (SAC) using Astin’s Input-Environment-Outcome (I-E-O) model. SAC based on AICPA core competency is considered important due to business and environment changes. Student Motivation, Student Previous Achievement, Student Demographic Characteristics, Learning Facilities, and Comfort of Class Size are educational inputs. Student Engagement and SAC are proxies for Environment and Outcome respectively. Empirically, the aforementioned educational inputs except Student Demographic Characteristics are important inputs for improving SAC. Student Engagement effectively mediates the influence of inputs on SAC. The I-E-O model is appropriate for analysing relationships among a single input, Student Engagement, and SAC. This model becomes less powerful for analysing simultaneous relationships among multiple inputs, Student Engagement, and SAC. Future research on using other assessments for gauging SAC, identifying other significant inputs, identifying the impact of real class size on Student Engagement and SAC, and developing Student Engagement for accounting courses are required

HUBUNGAN KESIAPAN ANAK DENGAN KEBERHASILAN TOILET TRAINING PADA ANAK BALITA DI PAUD DAN TK BUNGONG SEULEUPOEK UNSYIAH DARUSSALAM BANDA ACEH TAHUN 2012

KEMENTRIAN PENDIDIKAN NASIONALUNIVERSITAS SYIAH KUALAFAKULTAS KEDOKTERANPROGRAM STUDI ILMU KEPERAWATANSKRIPSIxiv + VI Bab + 60 Halaman + 12 Tabel + 1 Skema + 14 LampiranMULA RIZKI1007101190038HUBUNGAN KESIAPAN ANAK DENGAN KEBERHASILAN TOILET TRAINING PADA ANAK BALITA DI PAUD DAN TK BUNGONG SEULEUPOEK UNSYIAH DARUSSALAM BANDA ACEH TAHUN 2012ABSTRAKToilet training merupakan usaha melatih anak agar mampu buang air kecil dan buang air besar sendiri, proses ini berlangsung pada usia anak 18 bulan sampai 2 tahun. Bila proses ini tidak berlangsung dengan baik, maka anak dapat mengalami gangguan pola eliminasi. Toilet training membutuhkan persiapan dari aspek fisik, psikologi, dan intelektual. Tujuan penelitian ini untuk mengetahui hubungan kesiapan anak dengan keberhasilan toilet training pada anak balita di PAUD dan TK Bungong Seuleupoek Unsyiah Darussalam Banda Aceh tahun 2012. Desain penelitian bersifat deskriptif korelatif dan teknik pengambilan sampel menggunakan total sampling yaitu 53 responden. Alat pengumpulan data yang digunakan yaitu kuesioner dengan teknik wawancara terpimpin. Metode analisis data menggunakan uji chi-square. Hasil analisis bivariat didapatkan ada hubungan antara kesiapan anak dengan keberhasilan toilet training (p-value 0,043), ada hubungan antar kesiapan fisik dengan keberhasilan toilet training (p-value 0,002), ada hubungan antara kesiapan psikologis dengan keberhasilan toilet training (p-value 0,006), ada hubungan antara kesiapan intelektual dengan keberhasilan toilet training (p-value 0,023), di PAUD dan TK Bungong Seuleupoek Unsyiah Darussalam Banda Aceh. Diharapkan kepada orangtua agar mampu mengenali tanda-tanda kesiapan anak sebelum orangtua memutuskan untuk memulai toilet training pada anaknya, sehingga anak cepat berhasil menggunakan toilet dengan baik.Kata Kunci : Kesiapan anak, toilet training, keberhasilanDaftar bacaan : 14 buku, 10 situs internet (1995-2012

Third Generation Antiepileptic Drug Monotherapies In Adults With Epilepsy.

INTRODUCTION: Drugs marketed during the last few years (i.e. Lacosamide, Ruifinamide, Eslicarbazepine acetate, Brivaracetam and Perampanel) are increasingly regarded as third generation AEDs. This paper presents available data about monotherapy with third generation drugs and on-going clinical trials with special attention to the existing debate about monotherapy license in epilepsy. AREAS COVERED: References were identified by searches of Medline/PubMed. In addition, currently active studies for these AEDs were identified in the ClinicalTrials.gov database. Expert commentary: Results of studies on Eslicarbazepine acetate and Lacosamide clearly suggest good efficacy and tolerability. The selective pharmacological profile, the lack of interactions, the good tolerability with low propensity for cognitive side effects and the availability of different pharmacological formulations represent evident advantages. Although third generation monotherapies are quite promising, long-term safety data is needed in order to understand how these compounds will place in the current armamentarium