Communication and cohesion in aquatic science literature

2009 ◽  
Vol 66 (4) ◽  
pp. 701-712 ◽  
Author(s):  
Margaret R. Neff ◽  
Donald A. Jackson
Keyword(s):  
Experimental Research ◽  
Management Practices ◽  
Contemporary Literature ◽  
Science Literature ◽  
Literature Study ◽  
Research Areas ◽  
Methods Of Analysis ◽  
Aquatic Science ◽  
Broad Array ◽  
Leading Journals

In 1982, Frank Rigler challenged limnologists and fisheries biologists to address gaps in theory, experimental research, and management practices that have limited the advancement of both fields. We followed up on Rigler’s concerns using a literature study to determine the objectives and methodologies of studies across a range of subdisciplines within aquatic science. We surveyed both recent and historical literature from five leading journals that range in emphasis to include a broad array of subjects in aquatic science. Literature from 1982 was compared with recent publications to determine how communication and integration within aquatic science has changed. We found limited changes in the breadth of coverage provided by any journal. We further analyzed contemporary literature according to subject matter, methods of analysis, location of the research, and scale of study. We used correspondence analysis to identify the differences and associations across these fields and to uncover those particular research areas that have more clearly bridged some of these gaps previously identified. Our findings indicate that there are still clear divisions within modern aquatic science literature and that the journals considered typically show specific emphasis in the types of questions posed, methods of analysis, and the geographic representation of authors.

scholarly journals TINJAUAN IMPLEMENTASI AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DI INDONESIA

AdBispreneur ◽  
2018 ◽  
Vol 2 (3) ◽  
pp. 217
Author(s):  
Suryanto .
Keyword(s):  
Financial Management ◽  
Government Regulation ◽  
Management Practices ◽  
Accounting Standards ◽  
Accounting System ◽  
Literature Study ◽  
Indonesian Government ◽  
Government Accounting ◽  
Accrual Basis ◽  
The Government

ABSTRACTThe purpose of this study to determine the management of state finances in Indonesia associated with the government accounting system used. This research is a type of research of literature study using a qualitative approach. The data were obtained from various sources of reference, such as journals, expert statements, and media references. The results show that the Indonesian government in its accounting system is still based on Government Regulation No. 24 of 2005 which is the cash base toward accrual (cash toward accrual). However, Due to the growing demands of the community and the encouragement of international institutions to apply the accrual basis, the Indonesian government continues to improve its accounting system. It encouraged the government in 2010 through the Government Accounting Standards Committee to issue accrual based government accounting standards established through Government Regulation No. 71 of 2010 on Government Accounting Standards superseding Government Regulation No. 24 of 2005. The Government of Indonesia has implemented reforms in the field of accounting with the necessity setting up accrual basis accounting. The use of an accrual basis is one of the characteristics of modern financial management practices in the public sector that aims to provide more transparent information. But in reality, the application of accrual-based accounting system is still a lot of constraints on the human resources sector. Keywords : Accrual basis, cash basis, government accounting system  ABSTRAKTujuan penelitian ini untuk mengetahui pengelolaan keuangan negara di Indonesia terkait dengan sistem akuntansi pemerintahan yang digunakan. Penelitian ini merupakan jenis penelitian studi literatur dengan menggunakan pendekatan kualitatif. Data diperoleh dari berbagai sumber referensi baik jurnal, pernyataan para ahli, maupun referensi dari media. Hasil penelitian menunjukkan bahwa pemerintah Indonesia dalam sistem akuntansinya masih berdasarkan Peraturan Pemerintah Nomor 24 Tahun 2005 yaitu basis kas menuju akrual (cash toward accrual). Namun, Karena adanya tuntutan dari masyarakat yang semakin kuat dan adanya dorongan dari lembaga-lembaga internasional untuk menerapkan basis akrual, maka pemerintah Indonesia terus berupaya memperbaiki sistem akuntansinya. Hal tersebut mendorong pemerintah pada tahun 2010, melalui Komite Standar Akuntansi Pemerintahan menerbitkan standar akuntansi pemerintahan berbasis akrual yang ditetapkan melalui Peraturan Pemerintah Nomor 71 tahun 2010 tentang Standar Akuntansi Pemerintahan menggantikan Peraturan Pemerintah Nomor 24 tahun 2005. Pemerintah Indonesia telah melaksanakan reformasi di bidang akuntansi dengan keharusan menerapan akuntansi berbasis akrual. Penggunaan basis akrual merupakan salah satu ciri dari praktik manajemen keuangan modern di sektor publik yang bertujuan untuk memberikan informasi yang lebih transparan. Namun kenyataannya penerapan sistem akuntansi berbasis akrual tersebut masih banyak kendala pada sektor sumber daya manusianya. Kata kunci :  Basis akrual, basis kas, sistem akuntansi pemerintahan

Tracing Pathways 雲路

2020 ◽  
Keyword(s):  
Cultural Production ◽  
East Asian ◽  
Contemporary Literature ◽  
Asian Studies ◽  
Contact Linguistics ◽  
Japanese Cinema ◽  
Research Areas ◽  
Chinese Migration ◽  
The One ◽  
East Asian Studies

This volume collects contributions written by eight authors interested in different research areas in East Asian Studies. Divided into a Japanese and a Chinese section, it explores topics ranging from East Asian literatures to contact linguistics and sociology. The Japanese section contains four essays about contemporary Japanese cinema and different aspects of Japanese modern and contemporary literature (i.e. the literary motif of kame naku, ‘crying turtle’, yuri manga, and tenkō bungaku, the ‘literature of conversion’). The Chinese section concerns two main macro-topics: on the one hand, it focuses on issues related to cultural contacts between Italy and China; on the other hand, it deals with Chinese migration to Italy, highlighting socio-historical aspects and cultural production.

scholarly journals Towards an instrument for surveying knowledge management practices

2005 ◽  
Vol 36 (1) ◽  
pp. 1-6 ◽  
Author(s):  
D. F. Botha
Keyword(s):  
Knowledge Management ◽  
Management Practices ◽  
Management Practice ◽  
A Priori ◽  
Assessment Instrument ◽  
Literature Study ◽  
Annual Survey ◽  
Specific Practice ◽  
Knowledge Management Practices ◽  
Necessary And Sufficient

The research was conducted to develop and stabilize a data collection and analysis instrument for an annual survey of knowledge management practices in the South African business sector. From a literature study it was deduced that six factors could be identified with necessary and sufficient reason to be used as main parameters for the assessment instrument. Synthesized a priori and posteriori judgmental knowledge was used to construct a number of aggregational indicators for each factor. Each indicator posited as a statement being a recognized knowledge management practice. A modified six point Likert scale was created to score/indicate gradual progression towards full implementation of a specific practice. Regression factor analysis and one-way analysis of variance was used on the collected data to evaluate the instrument. These analyses indicated that the instrument could detect the expected differences on the demographics and on the KM practices of the survey and could therefore be declared sound and verified. The analyses also revealed several modifications that could be used to improve the instrument.

Big data, differential privacy and national statistical organisations

2020 ◽  
Vol 36 (4) ◽  
pp. 1067-1074
Author(s):  
James Bailie
Keyword(s):  
Big Data ◽  
Differential Privacy ◽  
Risk Measure ◽  
Science Literature ◽  
Privacy Risk ◽  
Research Areas ◽  
Frequency Table ◽  
Statistical Disclosure ◽  
A Cell ◽  
The Impact

Differential privacy (DP) has emerged in the computer science literature as a measure of the impact on an individual’s privacy resulting from the publication of a statistical output such as a frequency table. This paper provides an introduction to DP for official statisticians and discuss its relevance, benefits and challenges from a National Statistical Organisation (NSO) perspective. We motivate our study by examining how privacy is evolving in the era of big data and how this might prompt a shift from traditional statistical disclosure techniques used in official statistics – which are generally applied on a cell-by-cell or table-by-table basis – to formal privacy methods, like DP, which are applied from a perspective encompassing the totality of the outputs generated from a given dataset. We identify an important interplay between DP’s holistic privacy risk measure and the difficulty for NSOs in implementing DP, showing that DP’s major advantage is also DP’s major challenge. This paper provides new work addressing two key DP research areas for NSOs: DP’s application to survey data and its incorporation within the Five Safes framework.

scholarly journals Weed Management in Cranberries: A Historical Perspective and a Look to the Future

Agriculture ◽  
2018 ◽  
Vol 8 (9) ◽  
pp. 138 ◽  
Author(s):  
Hilary Sandler
Keyword(s):  
Weed Control ◽  
Precision Agriculture ◽  
Weed Management ◽  
Management Practices ◽  
Integrated Weed Management ◽  
Unmanned Aerial Systems ◽  
Early 19Th Century ◽  
Research Areas ◽  
Hand Weeding ◽  
The Impact

Integrated weed management (IWM) has been part of cranberry cultivation since its inception in the early 19th century. Proper site and cultivar selection, good drainage, rapid vine establishment, and hand weeding are as important now for successful weed management as when the industry first started. In 1940, Extension publications listed eight herbicides (e.g., petroleum-based products, inorganic salts and sulfates) for weed control. Currently, 18 herbicides representing 11 different modes of action are registered for use on cranberries. Nonchemical methods, such as hand weeding, sanding, flooding, and proper fertilization, remain integral for managing weed populations; new tactics such as flame cultivation have been added to the toolbox. Priority ratings have been developed to aid in weed management planning. Despite many efforts, biological control of weeds remains elusive on the commercial scale. Evaluation of new herbicides, unmanned aerial systems (UAS), image analysis, and precision agriculture technology; investigation of other management practices for weeds and their natural enemies; utilization of computational decision making and Big Data; and determination of the impact of climate change are research areas whose results will translate into new use recommendations for the weed control of cranberry.

Making the case for manager delegation of authority

2016 ◽  
Vol 24 (5) ◽  
pp. 1-3 ◽  
Author(s):  
Paul R. Lyons
Keyword(s):  
Human Resource Management ◽  
Human Resource ◽  
High Performance ◽  
Design Methodology ◽  
Management Practices ◽  
Content Type ◽  
Delegation Of Authority ◽  
Human Resource Management Practices ◽  
Broad Array ◽  
Potential Benefits

Purpose The purpose of this paper is to present some of the foundational characteristics of the effective delegation of authority. Taken from a broad array of research and opinion, the fundamental aspects are given clear exposition. Design/methodology/approach Addressed in this paper are several areas that establish the basis for effective delegation to include the psychology of delegation, potential benefits, delegation and high performance human resource management practices, and fears of actually delegating authority. Findings Findings are grounded on actual practices which have been researched. There is a “science” to manager delegation of authority, and the critical information about how to delegate is presented. Originality/value This work gives shape to the actions that help to create effective delegation. There are many benefits that accrue from effective delegation, and these benefits are often under-represented.

Buffering Borobudur for socio-economic development

2015 ◽  
Vol 5 (2) ◽  
pp. 130-150 ◽  
Author(s):  
Masanori Nagaoka
Keyword(s):  
Management Practices ◽  
Local Community ◽  
Buffer Zone ◽  
Heritage Management ◽  
Empirical Literature ◽  
Literature Study ◽  
Buffer Zones ◽  
Management Planning ◽  
Content Type ◽  
Group Interviews

Purpose – The purpose of this paper is to demonstrate that there was a non-Eurocentric approach being attempted at Borobudur in the 1970s and 1980s. From the case of Borobudur, this research aims to provide lessons for better management practices by clarifying the development of the buffer zone concept and its potential impact on communities. Design/methodology/approach – The paper will examine an empirical literature study using topographic maps, contracts between Governments of Indonesia and Japan, documents concerning the Park Project and local newspapers as well as a sequence of one-to-one and group interviews with the key persons who were involved in the Park Project including villagers at Borobudur. Findings – The development of the Borobudur Archaeological Park began in 1979 and marks an important shift in thinking about buffer zones from a monument-centric approach to the consideration of the wider context and approaches to community participation in the context of international heritage management. Originality/value – There has not yet been a detailed study concerning the progression of the Borobudur Park establishment and implementation of the buffer zone concept per se, and its impact on local community members. Furthermore, crucial management planning documents for the establishment of the Borobudur Archaeological Park have yet to be analysed by scholars. One of the documents is entitled the Updated Former Plans and Schematic Design for Borobudur and Prambanan National Archaeological Parks Project (Updated Plan). The Updated Plan is in principle not disclosed to the public and can only be viewed with permission of the Indonesian authorities thereby lessening opportunities for research to be undertaken on how the Japan International Cooperation Agency Master Plan was modified and the Park Project was executed in the 1970s and 1980s. The author opportunely received permission to access to the Updated Plan by the authorities on 23 November 2012, which made this study possible to pursue.

Revegetating Leafy Spurge (Euphorbia esula)-Infested Rangeland with Native Tallgrasses

1998 ◽  
Vol 12 (2) ◽  
pp. 381-390 ◽  
Author(s):  
Robert A. Masters ◽  
Scott J. Nissen
Keyword(s):  
Great Plains ◽  
Native Species ◽  
Management Practices ◽  
Leafy Spurge ◽  
Plant Residue ◽  
Northern Great Plains ◽  
Big Bluestem ◽  
Perennial Weed ◽  
Research Areas ◽  
No Till

Degradation of Great Plains rangelands can be linked to past management practices that reduced native species diversity and accelerated establishment and expansion of exotic weeds and less desirable native species. Leafy spurge is an exotic perennial weed that infests more than 1 million ha in the northern Great Plains and reduces rangeland carrying capacity by competing with desirable forages and causing infested areas to be undesirable to cattle and wildlife. Research was conducted to determine the feasibility of using herbicides to suppress leafy spurge and other resident vegetation, which facilitated planting and establishment of native tallgrasses. Four experiments were conducted where 0.28, 0.56, and 0.84 kg ai/ha imazapyr and 0.1 kg ai/ha sulfometuron were applied alone and in combination and 0.84 kg ai/ha glyphosate was applied to leafy spurge-infested range sites in fall 1991 near Ainsworth, NE, and in fall 1991, 1992, and 1993 near Ansley, NE. Research areas were burned about 200 d after herbicide application to reduce plant residue. Monoculture stands of big bluestem and switchgrass were then no-till planted in each experiment and indiangrass was no-till planted in experiments initiated at Ansley in 1992 and 1993. Yields of the planted grasses, leafy spurge, and other vegetation were measured in August at each location starting the year after planting. Imazapyr was an essential component of treatments applied before planting to facilitate establishment of highly productive stands of the tallgrasses. Generally, yields were maximized by fall treatments of 0.28 kg/ha imazapyr + 0.1 kg/ha sulfometuron for big bluestem, 0.84 kg/ha imazapyr for indiangrass, and 0.84 kg/ha imazapyr + 0.1 kg/ha sulfometuron for switchgrass. Yields of the planted grasses were frequently four times greater where these herbicides were applied compared to where glyphosate or no herbicide were applied. Leafy spurge yields were usually reduced in areas where tallgrass yields were greatest. The sequential combination of suppressing vegetation with fall-applied herbicides, burning standing dead plant residue, then no-till planting desirable native tallgrasses in the spring increased productivity of these leafy spurge-infested range sites.

Twenty-Five-Year Overview of Experimental Auditing Research: Trends and Links to Audit Quality

2018 ◽  
Vol 30 (2) ◽  
pp. 55-76 ◽  
Author(s):  
Roger Simnett ◽  
Ken T. Trotman
Keyword(s):  
Data Collection ◽  
Experimental Research ◽  
Audit Quality ◽  
Research Trends ◽  
Evidence Based ◽  
Research Papers ◽  
Processing Stage ◽  
Key Issues ◽  
Support Evidence ◽  
Leading Journals

ABSTRACT We examine 468 experimental auditing research papers that were published in ten leading accounting and auditing journals from 1991–2015 to address three key issues. First, we consider the trends in experimental auditing research and find that while the total number of papers published in the leading journals has expanded, the percentage of experimental auditing papers has decreased substantially. Second, in order to support evidence-based standard-setting and regulation, and to identify the audit quality issues that have been addressed, we map this research to the IAASB Framework for Audit Quality. We find that the majority of studies have concentrated on the processing stage of the Framework and at both the engagement and firm levels. Third, breaking our period of study into five five-year blocks, we observe a significant evolution in experimental research over the 25 years of our study, as evidenced by trends in the topics examined, types of participants used, and data collection approaches used.

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