Pendekatan prediktif muncul dari adanya kebutuhan untuk memecahkan masalah yang rumit dalam mengevaluasi metode-metode alternatif dari alternatif-alternatif pengukuran akuntansi. Pendekatan prediktif terhadap formulasi suatu teori akuntansi menggunakan kriteria kemampuan prediktif di mana pemilihan di antara pilihan-pilihan akuntansi yang berbeda akan bergantung pada kemampuan dari metode-metode tertentu untuk memprediksi peristiwa yang menjadi perhatian dari penggunaan. Kriteria dari kemampuan pediktif mengikuti penekanan yang diberikan pada relevansi sebagai kriteria utama dari pelaporan keuangan. Pelevansi memiliki konotasi sebagai suatu perhatian akan informasi tentang peristiwa-peristiwa di masa datang. Keunggulan yang nyata dari pendekata prediktif adalah bahwa ia memungkinkan kita untuk mengevaluasi pengukuran-pengukuran akuntansi alternatif secara empiris dan membuat suatu pilihan yang nyata dengan berdasarkan atas suatu kriteria diskriminator. Kemampuan prediktif adalah juga suatu kriteria purposif yang dapat dengan mudahnya dihubungkan dengan salah satu tujuan dari pengumpulan data akuntansi, fasilitasi pengambilan keputusan.Literatur akuntansi selalu beranggapan bahwa data akuntansi harus memfasilitasi pengambilan keputusan.Setelah " fasilitas pengambilan keputuasn " diperkenalkan, maka muncullah dua masalah.Pertama, sulit untuk mengidentifikasi dan mendefinisikan semua model-model keputusan yang diterapkan oleh para pengguna informasi akuntansi.Kedua, bahkan jika model keputusan telah terdefinikasikan dengan baik, suatu kriteria untuk pemilihan informasi yang relevan dapat saja hilang. Terdapat dua aliran yang dapat diidentifikasikan.Satu, aliran berkaitan dengan kemampuan dari data akuntansi untuk menjelaskan dan meramalkan peristiwa-peristiwa ekonomi, aliran yang lainnya berkaitan dengan kemampuan dari data akuntansi untuk menjelaskan dan memprediksikan reaksi pasar terhadap pengungkapan.

is one of the important part of scientific papers. This study aims to analyze the error in language happening in indonesian abstract bachelor degree students study in accounting major 2016. Theory used in this study is error language analysis theory which includes error word formation and error diction (choice of words). Error word formation includes affix error, basic word combinations and basic words itself, bound element combinations and basic words, repetation, and acronym-ing. Besides, error dictuon (choice of words) includes error accuracy, accurateness, and harmony. Method of study used is kind od qualitative with description as the type of study. Data used in this study is indonesian abstract with 28 abstract samples out of 84 population. According to study, in error word formation was found that the mistakes including affix errors, bound element combinations and basic words, and acronym-ing. Besides, in basic ord combinations error and basic words also error repetations are...

Osmanlı taşra bürokrasisi tarafından üretilen evraktan günümüze ulaşmış olanların görece azlığı taşra bürokrasisinin mahiyeti ve işleyiş mekanizması hakkında esas olarak merkezî bürokrasinin ürettiği evrak ve defter serilerine dayalı eksik veya tek taraflı bir bakış açısının ortaya çıkmasına zemin hazırlamıştır. Bu bağlamda Osmanlı bürokratik geleneklerinin oluşmasında taşra idaresi ile hükümet merkezi arasındaki ilişkinin ve karşılıklı etkileşimin girift yapısının kavranmasına olanak tanıyacak sağlam bir teorik çerçevenin inşasında taşra bürokrasisinin ürettiği sınırlı sayıdaki evrakın ehemmiyeti yadsınamaz. Bu makalede taşrada üretilerek hükümet merkezine gönderilmesi yönüyle öne çıkan ve birtakım karinelerden hareketle II. Mehmed’in saltanat döneminin sonlarına tarihlenebilen bir kazâyâ defterinin şekil ve muhteva analizi yapılarak Osmanlı taşra bürokrasisinde kazâyâ usulünün mahiyetine odaklanılmıştır. 15. yüzyılın sonlarına doğru Midilli adasının Osmanlılar tarafından fethini müteakip Edremid Kadısı Sinan Efendi’nin Midilli’de gerçekleştirdiği teftişin raporlarını ihtiva eden söz konusu defter incelenirken merkezî bürokrasinin taşradaki temsilcileri addedilen Osmanlı kadılarının taşra ile merkez irtibatının sağlanmasında müfettiş sıfatıyla oynadıkları role de dikkat çekilmiştir. Mevzubahis defter erken dönem Osmanlı taşra bürokrasisinde kazâyâ usulü ile ilgili kıymetli bilgiler sunmasının yanı sıra oldukça erken tarihli bilgileri haiz bulunması açısından Midilli adasının tarihine ilişkin araştırmalar için de önemli görünmektedir.

Emerging foodborne pathogens are significant causes of morbidity and mortality both in developed as well as developing nations. Campylobacter jejuni is an important infectious emerging foodborne bacterial zoonotic agent that causes gastrointestinal illness in humans. The infection can occur in sporadic and epidemic form. The post infections sequelae with C. jejuni are Guillain-Barre syndrome, reactive arthritis and irritable bowel syndrome. Globally, about one-third of Guillian-Barre syndrome cases are attributed to Campylobacter infections. It is estimated that 2.5 million cases of campylobacteriosis occur each year in the United States. The annual economic cost due to Camyplobacter associated illnesses is USA reaches up US $ 8 billion. The source of infection is exogenous, and oral-fecal route is the principal mode of transmission of Campylobacter jejuni. The infection occurs through consumption of contaminated raw or undercooked meat (poultry, beef, pork, and lamb), unpasteurized milk, and untreated water. The cross-contamination from raw meat, and direct contact with infected or reservoir hosts can also be source of infection. Poultry is responsible for 50%-70% of human Campylobacter infections. Laboratory help is required to make an unequivocal diagnosis of disease. Most cases of Campylobacter jejuni are self-limited and generally do not require treatment. However, antimicrobial therapy with azithromycin, clarithromycin, erythromycin, chloramphanicol and gentamicin are indicated in severe cases. Certain measures such as consumption of pasteurized milk, cooked red meat and chicken, chlorinated water, application of hazard analysis critical control point in food sector, bio-security at poultry farm, sanitation in abattoir, checking cross contamination, surveillance, and health education will certainly reduce the incidence of this emerging foodborne disease. Further work on the molecular epidemiology, pathogenesis, and chemotherapy camplobacteriosis should be undertaken.

S vedoucím oddělení informačních zdrojů a archeologie krajiny Davidem Novákem jsem se sešla v devět ráno v Archeologickém ústavu AV ČR v Praze. Volal mi, že má malé zpoždění, protože zrovna řeší krizovou situaci v digitálním repozitáři. To bylo přesně téma, o kterém jsem s ním chtěla mluvit. Zajímalo mě, jak se aplikují digitální technologie v archeologii, jak si přeložit „digital humanities“ a také očekávání archeologů od iniciativy EOSC CZ.

Bangladesh, with its extensive river network, vast coastlines, and rich maritime heritage, stands at the crossroads of a transformative Blue Economy. This comprehensive review explores the rich tapestry of Bangladesh's maritime journey. Commencing with a historical lens, it traces the nation's roots in fisheries, showcasing its transformation into a diversified and dynamic Blue Economy. The significance of this transition unfolds across the review, underscoring the sector's contributions to GDP, employment, and food security, while candidly addressing challenges such as overfishing and environmental impact. This work not only chronicles historical milestones but distills valuable lessons from both successes and setbacks, offering a nuanced understanding of the economic resilience embedded in Bangladesh's fisheries sector. Beyond a historical retrospective, the review navigates through the contemporary landscape, emphasizing diversification beyond fisheries. It illuminates economic opportunities in maritime trade, explores non-fish marine resources, and delves into the transformative role of aquaculture. The policy framework governing Bangladesh's Blue Economy comes into focus, dissecting government strategies, legal landscapes, and international collaborations. The review also champions environmental sustainability, highlighting the impact of Blue Economy activities on marine ecosystems and advocating for conservation measures, thus positioning Bangladesh as a steward of its rich maritime heritage. Financial mechanisms and investments emerge as pivotal elements, shaping the trajectory of Blue Economy projects, as evidenced by case studies that weave success stories and lessons learned into the narrative. Concluding with a forward-looking perspective, the study identifies emerging trends, growth opportunities, and strategies to tackle challenges, offering a comprehensive roadmap for sustainable development. In weaving together economic vibrancy, environmental stewardship, and future aspirations, this review illuminates Bangladesh's maritime odyssey as a beacon for the global Blue Economy community.