scholarly journals The recertification of the professional accounting qualification in Estonia: the requirements and quality of CPD

2017 ◽  
pp. 113-0
Author(s):  
Kaidi Kallaste ◽  
Jaan Alver
Keyword(s):  
Labour Market ◽  
Professional Training ◽  
The Other ◽  
Professional Qualification ◽  
Other Hand ◽  
Set Up ◽  
Alternative Solutions

The recertification of the professional accounting qualification in Estonia: the requirements and quality of CPD As the purpose of a professional qualification should be to ensure quality to employers/customers, appro-priate requirements for professional training should not be too low. On the other hand, too high require-ments for the amount of training would lead to the situation where maintaining the level is expensive and if the labour market does not consider having a professional certificate necessary, recertification will be discarded. The purpose of the research was to identify the factors that influence an accountant’s decision whether to recertify his/her professional qualification or not. The conditions of recertification were ana-lysed and compared to other countries as were the requirements set up for auditors. The results of the survey revealed that in Estonia the decision not to recertify one’s professional qualification was mainly due to not having fulfilled the required number of qualification hours or not having certificates proving one’s participation in qualification training sessions. At the same time, compared to other countries, the requirements in Estonia are very low. So that the increase in the amount of training would not hinder recertification, alternative solutions for Estonia are proposed in the article.

scholarly journals Transform your human resources processes to improve your patient’s care, quality, and results

2018 ◽  
Vol 21 (4) ◽  
pp. 406
Author(s):  
A. Boukhobza ◽  
T. Etchebarne
Keyword(s):  
Human Resources ◽  
Care Quality ◽  
The Other ◽  
Communication Tools ◽  
Other Hand ◽  
Collective Commitment ◽  
Set Up ◽  
The One ◽  
Over Time

The purpose of this article is to identify what are the human resources processes to be implemented in orthodontic practices to both improve the management of patients, but also the profitability of the structure in terms of both organization and financial. The work on the cohesion of the teams will create a collective commitment which depends on the one hand on the quality of the recruitment of the employees, and then on the motivation levers set up within the teams and maintained over time. In the teams the intergenerational collaboration must be managed and optimized. On the other hand, the orthodontist leader must have a clear strategy and clear objectives to be able to communicate effectively. He must also know the communication tools according to the circumstances to convey the messages he needs.

Current Requirements of the Society to the Professional Training of Specialists in Information Technology Industry in Japan

2014 ◽  
Vol 4 (2) ◽  
pp. 84-89
Author(s):  
Inna Pododimenko
Keyword(s):  
Higher Education ◽  
Labour Market ◽  
Communication Technology ◽  
Information Technologies ◽  
Professional Training ◽  
Professional Competence ◽  
Information Communication Technology ◽  
Information Communication ◽  
Quality Of Higher Education

Abstract The problem of professional training of skilled human personnel in the industry of information communication technology, the urgency of which is recognized at the state level of Ukraine and the world, has been considered. It has been traced that constantly growing requirements of the labour market, swift scientific progress require the use of innovative approaches to the training of future ІТ specialists with the aim to increase their professional level. The content of standards of professional training and development of information technologies specialists in foreign countries, particularly in Japan, has been analyzed and generalized. On the basis of analysis of educational and professional standards of Japan, basic requirements to the engineer in industry of information communication technology in the conditions of competitive environment at the labour market have been comprehensively characterized. The competencies that graduate students of educational qualification level of bachelor in the conditions of new state policy concerning upgrading the quality of higher education have been considered. The constituents of professional competence in the structure of an engineer-programmer’s personality, necessary on different levels of professional improvement of a specialist for the development of community of highly skilled ІТ specialists, have been summarized. Positive features of foreign experience and the possibility of their implementation into the native educational space have been distinguished. Directions for modernization and upgrading of the quality of higher education in Ukraine and the prospects for further scientific research concerning the practice of specialists in information technologies training have been suggested

EFEK PENAMBAHAN EKSTRAK AIR JAHE (Zingiber officinale Roscoe) DAN PENYIMPANAN DINGIN TERHADAP MUTU SENSORI IKAN TUNA (Thunnus albacores)

2010 ◽  
Vol 6 (1) ◽  
pp. 36
Author(s):  
Silvana Dinaintang Harikedua
Keyword(s):  
Sensory Quality ◽  
Zingiber Officinale ◽  
The Other ◽  
Ginger Extract ◽  
Other Hand ◽  
Storage Treatment ◽  
Zingiber Officinale Roscoe ◽  
Hedonic Scale ◽  
And Storage

The objective of this study was to investigate the effect of ginger extract addition and refrigerate storage on sensory quality of Tuna through panelist’s perception. Panelists (n=30) evaluated samples for overall appearance and flavor attribute using hedonic scale 1–7. The sample which is more acceptable by panelists on flavor attributes having 3% gingers extract and storage for 3 days. The less acceptable sample on flavor attribute having 0% ginger extract and storage for 9 days. On the other hand, the sample which is more acceptable by panelists on overall appearance having 0% ginger extract without storage treatment. The less acceptable sample on overall appearance having 3% ginger extract and storage for 9 days.

John Conrad Hansen (1869–1952) and his scientific illustrations

2018 ◽  
Vol 45 (2) ◽  
pp. 233-244 ◽  
Author(s):  
Paul D. Brinkman
Keyword(s):  
Natural History ◽  
Representative Sample ◽  
Scientific Literature ◽  
The Other ◽  
Field Museum ◽  
Oil Paintings ◽  
Other Hand

Over the course of his 14-year career at Chicago's Field Museum of Natural History, artist and engraver John Conrad Hansen rendered hundreds of beautiful and accurate scientific illustrations of animals – mostly extinct fossil vertebrates. His principal media were oil paintings, pencil, pen-and-ink and wash drawings. Many of his illustrations have been published in the scientific literature. His oil paintings, on the other hand, were made for display alongside specimens in the Field Museum's exhibits. Despite the quality of Hansen's full-colour reconstructions, few of them have been seen outside the Museum. A small, representative sample of his work is reproduced here, along with a brief account of his troubled life and career.

German Children's Behavior Towards Their Mothers at 12 Months and Their Fathers at 18 Months in Ainsworth's Strange Situation

1981 ◽  
Vol 4 (2) ◽  
pp. 157-181 ◽  
Author(s):  
Klaus E. Grossmann ◽  
Karin Grossmann ◽  
Franz Huber ◽  
Ulrike Wartner
Keyword(s):  
Point Of View ◽  
The Other ◽  
Strange Situation ◽  
Attachment Relationship ◽  
Children's Behavior ◽  
Other Hand ◽  
Ainsworth's Strange Situation

Fourty-nine 12 months old children and their mothers were videotaped in Ainsworth's Strange Situation. Fourty-six of them were videotaped again in the same situation at 18 months with their fathers. Quality of attachment was determined by using Ainsworth's criteria. Fewer children had 'secure' relationships to their parents than in comparable U.S. samples. There was no correlation between infant-mother and infant-father quality of attachment relationship. The results are discussed in terms of parental attempts to cope with cultural demands imposed on them. These specific cultural demands may frequently interfere with the establishment of a securely attached relationship. On the other hand, they may be only transitory and appropriate from an adaptation to culture-specific expectancies point of view.

scholarly journals Analisis Sifat Fisik dan Kimia Yogurt Yang Menggunakan Starter Lactobacillus bulgaricus Dengan Persentase Yang Berbeda

2001 ◽  
Vol 2 (2) ◽  
pp. 22-25
Author(s):  
Yusdar Zakaria
Keyword(s):  
Crude Protein ◽  
Titratable Acidity ◽  
The Other ◽  
Lactobacillus Bulgaricus ◽  
Know How ◽  
Other Hand

ABSTRACT.  A study of pyisical properties and quality of yogurt with Lactobacillus bulgaricus as a starter has been doon. Objectives of this study is to know how many percent starter of L. bulgaricus in yogurt to decrease suscepetibility to syneresis and to increase quality of yogurt. Yogurt was analyzed for susceptibility to syineresis, titratable acidity and content of crude protein and crude fat. Syinerisis of yogurt was evaluated according to centrifugal methods of Halwarkar and Kalab. The result of the study showed that yogurt with 2.5-10 % L. bulgaricus as a starter are not have any effect of susceptibility to synerisis and content of crude fat, but centripuged at 250-1000 rpm. Had significantly different (0.01) on susceptibility to synerisis. On the other hand the increasing of centrifuge rotation, increase susceptibility to synerisis. The starter of 5-10% L. bulgaricus used in yogurt able to increase titratable acidity and content of crude protein. The yogurt prepared by 10% L. bulgaricus had the highest score (3.88%) of crude protein, although there is no significant differences with yogurt using 7.5% L. bulgaricus.

scholarly journals Drifting towards Ambiguity: A Closer Look at Palatalisation in L2 Irish

2018 ◽  
Vol 8 ◽  
pp. 55-69
Author(s):  
Marina Snesareva ◽  
Keyword(s):  
Second Language ◽  
First Language ◽  
The Other ◽  
Good Knowledge ◽  
Front Vowel ◽  
Other Hand ◽  
Everyday Communication ◽  
At Home

This article focuses on palatalisation in the Irish spoken by Dublin-based bilinguals for whom English is their first language. All informants had a good knowledge of both Irish and English; however, Irish was their second language, used less frequently in everyday communication. Most Dubliners start learning Irish at school; only a few informants had the opportunity to speak it at home, but even then the language was not used outside class on a regular basis. The study showed that most deviations in the distribution of palatalised and non-palatalised consonants in the speech of Dublin bilinguals were of the palatalisation absence type. Such deviations were especially frequent next to back and mid-back vowels. On the other hand, a palatalised consonant was often pronounced instead of a non-palatalised one next to a front vowel. Previous research suggests that these tendencies also apply in weak positions (Snesareva 2014a; 2014b). Consequently, even though in traditional Irish dialects palatalisation is not position-bound, in the speech of Dublin bilinguals there is correlation between the palatalisation of a consonant and the quality of its neighbouring vowel. However, such consonant distribution was not encountered in all contexts: even those informants whose speech had deviations used palatalisation properly in some contexts. This means that position-bound use of palatalisation is still a tendency rather than an entrenched feature of Dublin Irish.

scholarly journals AIR QUALITY MONITORING OF KALABAHI-ALOR’S SEAPORT-EAST OF NUSA TENGGARA

2019 ◽  
Vol 3 (2) ◽  
pp. 130-133
Author(s):  
Rikson Siburian ◽  
Minsyahril Bukit ◽  
Herlince Sihotang ◽  
Saur Lumban Raja ◽  
Minto Supeno ◽  
...  
Keyword(s):  
Air Quality ◽  
Government Regulation ◽  
The Other ◽  
Quality Monitoring ◽  
Air Quality Monitoring ◽  
Other Hand ◽  
The People ◽  
The Government

Evaluation of environment of seaport is needed as well as our responsibility to nature sustainability. The Alor’s seaport belongs to Pelindo III. In order to know the air quality of Alor’s seaport, we did this study. Our aims are to know level quality of air at Alor’s seaport and compare to the government regulation. This study refers to Pararosaniline (SOx), Saltzman (NOx), Particle Calculation (dust) and decibel (noisy) methods. We used four locations, those are A-1 (Entrance gate of PELINDO (8013’09.12”S, 124031’07.21”E)); A-2 (In front of passengers terminal (8013’08.75”S, 124031’01.60”E)); A-3 (Exit  gate Kalabahi’s seaport (8013’08.2”S, 124031’00.87”E)) and A-4 (In front of port of the people (8011’09.12”S, 124031’07.21”E)). Results show that the averages level of SOx, NOx and dust of A-1, A-2 and A-3 are 103.01, 104.65 and 107.47 (µg/Nm3), 37.87, 30.62, and 39.73 (µg/Nm3), 56.64, 47.47 and 50.72 (µg/Nm), respectively. On the other hand, the level of noisy of A-1, A-2, A-3 and A-4 are 68.76, 65.69, 65.20 and 73.60 (dBA), respectively. Base on all of data, we conclude that the air quality of Alor’s seaport is still appropriate according to government regulation (PP. No. 4, 1999).

scholarly journals Daya Serap Air dan Kualitas Wadah Semai Ramah Lingkungan Berbahan Limbah Kertas Koran dan Bahan Organik

2018 ◽  
Vol 11 (1) ◽  
pp. 23-34
Author(s):  
Jumadil Akhir ◽  
Allaily Allaily ◽  
Dida Syamsuwida ◽  
Sri Wilarso Budi R
Keyword(s):  
Water Absorption ◽  
Organic Materials ◽  
Environmentally Friendly ◽  
Environmental Problems ◽  
The Other ◽  
Other Hand ◽  
Randomized Design ◽  
Materials Used

Abstrak. Wadah semai ramah lingkungan merupakan produk yang dibuat dari bahan organik. Bahan organik yang digunakan dapat berupa limbah, sehingga dapat membantu mengatasi permasalahan lingkungan dalam menangani limbah. Di sisi lain penggunaan wadah semai ramah lingkungan mempunyai keuntungan yang lebih besar dibandingkan dengan polybag berbahan plastik. Penelitian ini bertujuan untuk mengetahui daya serap air dan kualitas Wadah Semai Ramah Lingkungan (WSRL) berbahan limbah kertas koran dan bahan organik lainnya. Rancangan yang digunakan dalam penelitian ini adalah Rancangan Acak Lengkap (RAL) dengan 2 faktor. Hasil penelitian menunjukkan bahwa daya serap air berkisar 171. 04 %-223.69%, dengan nilai tertinggi terdapat pada perlakuan Ab (Koran 100% + 8% perekat) dan terendah terdapat pada perlakuan Ac (Koran 100% + 12% perekat). Penggunaan koran 100% menunjukkan WSRL yang lebih kuat dibandingkan dengan perlakuan lainnya. Water Absorption and Quality of Eco-Friendly Container Waste from Newsprint and Organic Materials Abstract. Organic seedling containers was produced from organic materials. Organic materials used can be waste, so it can help overcome environmental problems in handling waste. On the other hand, the use of organic seeding containers makes the containers more friendly and has greater advantages compared to polybags made from plastic. This study aimed to determine the water absorption and durability of Environmentally Friendly Semi-containers (EFSC) in greenhouses and fields. The design used in this research was complete randomized design with 2 factors. The results showed that water absorption was 171.04% -223.69%, with the highest value found in Ab (100% pulp + 8% glue) treatment and the lowest was in Ac treatment (100% pulp + 12% glue). Using 100% newspapers showed a stronger WSRL compared to other treatments.

scholarly journals Haurtzaroko sexu abusuak: prebentzio programa baten eraginkortasuna frogatzen

2019 ◽  
pp. 94-114
Author(s):  
Ane Díez ◽  
Zuriñe Gaintza
Keyword(s):  
Sexual Abuse ◽  
The Other ◽  
Educational Project ◽  
Other Hand ◽  
Post Test ◽  
Set Up ◽  
The One ◽  
Protective Behaviours

This study assesses how knowledge about protective behaviours against sexual abuse changes among 6 to 7 year-olds 22 girls and boys, after implementing the programme “Grita muy fuerte" (Shout out loud). The program is developed over 5 weeks in sessions of 60 minutes per week. In order to determine the effect of it, an evaluation is carried out with pre-test and post-test measures included in the program itself. According to the results, on the one hand, all students improve their knowledge of protective behaviours against sexual abuse and, on the other hand, in terms of gender, girls have greater knowledge than boys. It is concluded that the programme is effective in increasing awareness of protective behaviours against sexual abuse and that it is therefore advisable to set up this type of experience as part of the schools' educational project.

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