Search

Background The anomalous circumflex coronary artery (ACCA) from the right coronary artery or sinus of Valsalva lies in proximity to the aortic valve annulus. This study sought to determine the prevalence of injury to the ACCA during surgical aortic valve replacement (SAVR). Methods We queried the databases of the Departments of Cardiovascular Surgery and Cardiovascular Diseases of Mayo Clinic, Rochester, Minnesota for all patients who underwent SAVR in the setting of an ACCA. The study investigators identified 31 patients operated on from September 2002 through December 2018. The end point was myocardial ischemia in the distribution of the ACCA. Results The patients’ mean age was 69 ± 11 years, sex was female in 8 patients (26%), and ejection fraction was 62% (interquartile range, 59% to 68%). No patient underwent exploration of the ACCA, but 5 (16%) had a coronary artery bypass graft to the ACCA. No patient demonstrated myocardial infarction or underwent perioperative intervention on the ACCA; however, discharge echocardiography showed new lateral wall motion abnormality in 5 (16%) patients that was associated with a reduction in ejection fraction of −11% from baseline (P = .007). Coronary artery bypass graft to the ACCA was not protective of new lateral wall motion abnormality (P = .968). Mortality was 34% ± 10% at 10 years and was not associated with new lateral wall motion abnormality (log-rank test P = .183). Conclusions Clinically apparent myocardial infarction was not identified after SAVR, but echocardiographic evidence of myocardial ischemia in the distribution of the ACCA was identified in 16% of patients. Protective adjuvant intervention on the ACCA may be indicated. Further study is warranted.

Virgil carefully arranges the appearances of the pairs Dido and Anna, Camilla and Acca as an integral part of his commentary on the Trojan progression from Carthage to Italy, and as part of his allegorical reminiscence of Cleopatra at Alexandria and at Actium. Virgile organise avec précision attentive les apparences des paires respectives Didon et Anna, Camille et Acca comme partie intégrante de son commentaire sur la progression troyenne de Carthage en Italie, et dans une réminiscence allégorique de Cléopâtre à Alexandrie et à Actium.

Whilst there is an array of literature written about students’ skills development, there is a gap between skills development and what students can learn through a membership of professional accounting bodies. This study examines how being connected with a professional body, the Association of Chartered and Certified Accountants (ACCA) from the outset of their degree helps awareness of developing their employability skills via belonging to the profession. Using an online questionnaire, focus group meetings, and email reminders about the ACCA services offered, the findings show that ACCA student membership begins to help students identify with the profession and brings awareness to planning and developing both their technical and employability skills, assisting them in entry to the profession and the world of work. The results from this research illuminate the importance of integrating student membership into the curriculum so that students identify early with the career that they have chosen.

Even though corporate scandals and bankruptcy in US and Europe and Asia show some certain evidence on weak corporate governance, weak internal control system and weak audit, Global corporate governance forum noted corporate governance has become an issue of worldwide importance. Therefore, this paper chooses a different analytical approach and among its aims is to give some systematic opinions.First, it classifies Eastern Africa representative corporate governance (CG) standards into two (2) groups: Malawi and Kenya latest CG principles covered in group 1 and, group 2, including corporate governance guidelines from EVCA 2005, so-called relative good CGgroup, while it uses ACCA and CFA principles as reference. Second, it , through analysis, shows differences between above set of standards which are and have been used as reference principles for many relevant organizations. Third, it establishes a selected comparative set of standards for Eastern Africa representative corporate governance system in accordance to international standards.Last but not least, this paper covers some ideas and policy suggestions.

In the article there were considered the problematic aspects of accountants’ certification in Ukraine, as well as the relevance of professional certification as a universal tool for recognition of qualifications in accounting in professional circles and in the labor market. The most popular institutions and organizations which are specializing in the training of accounting professionals in the field of accounting ACCA, CIPA, IFA, CPA, CIMA, ITFA, CAP, CFA are cited. The problematic approaches to organization of education in the country are analyzed in comparison with the international experience, where higher education is not required for the professional activity of accountant, but the emphasis are made on proceeding of professional development. The reasons for the lack of readiness of enterprises and companies to finance training programs for improving the skills of accountants and obtaining certificates are justified. A detailed analysis of the functional differences in work between traditional and certified accountants has been carried out. It has proved that the key indicator that can confirm the qualification and professional training of an employee in all aspects of accounting according to International standards is a relevant certificate, which is not only recognized by international accounting experts, but also the fundamental basis for creating a confidence base for foreign investors and business-partners.

Contextual status quo of The National Financial Reporting Authority (NFRA) in India as a self-governing controller to audit the auditors has rehabilitated an argument on “peer review” and “independent review”. Whereas the global exercise is that of self-governing misunderstanding above the auditors, the professional body of auditors in India, The Institute of Chartered Accountants of India (ICAI) is divergent to the move of the government to employ a regulator over auditors. This paper scrutinizes the audit procedures and audit format followed by India, the UK, and the USA. The professional courses that are offered to tune the auditor’s professional skills, qualities, and knowledge, such as, CA, CPA, and ACCA followed by these countries are reviewed. Financial statements reviewed by a self-regulating auditor and following the auditing principles stimulate self-assurance. The study treasures that all participants plus committed public accountants trust that the present state-run of auditing is not acceptable in India as parallel to the UK and USA. For the study, the data is collected from audit professionals, financial experts, academicians, and stakeholders by the aid of a well-structured questionnaire (5-point Likert scale). Factor Analysis (FA) and Confirmatory Factor Analysis (CFA) along with Inferential Analysis is calculated. In conclusion, the path diagram is drawn with the help of Structural Equation Modelling. The discussions highlight that to elevate a country like India, adapting stringent rules and regulations is necessary to ensure that profession of an audit always serves towards a good impact in terms of factors such as auditor’s fees, auditors’ size, and auditors’ reputation. The findings and suggestions may be useful for policymakers, academicians, and stakeholders.

To move Malaysia to a developing nation, 60,000 professionally qualified accountants are needed by 2030. However, as of April 2017, only 33,000 accountants have registered as members of the Malaysian Institute of Accountants (MIA). The purpose of this research is to analyse students’ behaviour on the motivational factors to obtain professional accounting qualifications. This study gathered the response of 187 students as samples from the only public university in Malaysia that offers ACCA professional accounting certificate. The results show that most students are motivated by intrinsic and extrinsic motivations, while there is no relationship between third parties’ influence and demographic factors with the decision to pursue a professional accounting qualification. Keywords: Professional qualified; intrinsic motivation; extrinsic motivation; accounting students eISSN: 2398-4287© 2020. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v5i15.2454.

Somatic embryogenesis (SE) is a useful biotechnological tool to promote the conservation of plant genetic resources. Araucaria angustifolia, Acca sellowiana, and Bactris gasipaes are forest species with recognized ecological, cultural, and economic importance in the subtropical Atlantic Forest and the tropical Amazon Forest. SE protocols have been studied for these three species for more than 30 years. Despite the advances obtained during this time, some drawbacks remain. Here we reviewed and discussed the advancements and continuing constraints in the SE of these species, pointing out the more successful procedures. Further, we highlight several of the most pressing issues remaining in the SE protocols for each species. Further development of these protocols will aid in the conservation of these three species. Advances and drawbacks of the SE in three forest species of the Atlantic Forest and the Amazon Forest are discussed. Perspectives for overpassing the main shortcomings are presented.

A statement by ACCA in May 2009 that any corporate governance system should consider factors such as transparency, accountability, fairness and responsibility, raises issues in this field over past few years. There are also a few researches which have been done in the field of international corporate governance standards. This paper chooses a different analytical approach and among its aims is to give some certain systematic conclusions. First, it separates international standards into groups: ICGN and OECD latest principles covered in group 1 while it uses ACCA principles as reference. Second, it identified differences between these above set of standards which are and have been used as reference principles for many countries and organizations. Third, it aims to build a selected comparative set of standards for corporate governance system in accordance to international standards. Last but not least, this paper illustrates some ideas and policy suggestions.

Research Question: the study identifies the reasons behind the country choice between different IPSAS adoption approaches. Motivation: Our motivation is guided by the growing interest in financial reporting for the public sector. In this sense, this study is distinguished from the former articles by increasing the extent of adoption into four categories instead of dividing it into two classes (adopters vs. non-adopters). Besides, this paper differs from previous studies by relying jointly on not only the institutional and the contingency but also the economic network factors to explain countries’ decision to adopt IPSAS. Idea: In this paper, we deal with two objectives. Our first aim is to propose a new measure of the extent of the adoption of International Public Sector Accounting Standards (IPSAS). On the other hand, our second aim is to identify the factors influencing the IPSAS adoption decision. Data: Different sources are used: the IFAC’s websites, the ACCA’s website, the big audit firms websites, international banks and countries Ministries of Finance websites. Tools: Fifteen explanatory variables were retained to explain the variation in the extent of IPSAS adoption of 84 countries. Principal Component Analysis (PCA) is adopted to summarize the huge quantity of information presented in the explanatory variables. Then, a multinomial logistic regression is used to test our hypotheses. Findings: Our main results show that coercive and mimetic institutional pressures positively affect the adoption of cash-basis IPSAS. Whereas, the good economic governance has a significantly impact on the full accrual-basis IPSAS adoption. The close of economic relationships with international partners pushes countries to adopt modified accrual-basis IPSAS. Contribution: These findings help non-adopting countries that intend to move in the IPSAS direction to predict the form of their future adoption.

Organizations certifying accountants, such as the Association of Chartered Certified Accountants (ACCA), play an important role in strengthening their professional status. Being accredited by them has recently become the goal of many institutions which offer accounting programs. Our paper aims to investigate the impact of ACCA accreditation on the accounting education in Poland, as well as to identify the important aspects of the collaboration between ACCA and accounting educators. The findings are based on a survey conducted among 50 faculty members from seven Polish universities. According to the respondents the accreditation increases the prestige of the offered teaching programs and has an important impact on the organization of exams taken by the students participating in accredited courses. The ACCA engagement in collaboration with universities consists mostly in promotion of the accredited programs. Despite some limitation the study provides new insights into the problem of accounting education in the accreditation processes context

Assessing the effectiveness of the internal control system in the public sector is one of the surest way to identify if public institutions are working effectively to achieve corporate objectives. The objective of the study is to assess the effectiveness of the internal control systems in the MMDA’S. The study made use of convenience and purposive sampling method to sample data. It was observed that there is an existence of internal control system in the Adenta Municipal Assembly and it is very effective in the achievement of the Assembly’s objectives. The Writer recommended that the government should employ more personnel who are members of the professional bodies such as the ICA Ghana, ACCA, and CIMA into the unit, this is because with their knowledge and in-depth study of their profession it will help to reduce the problems of internal control as highlighted in this work.

Assessing the effectiveness of the internal control system in the public sector is one of the surest way to identify if public institutions are working effectively to achieve corporate objectives. The objective of the study is to assess the effectiveness of the internal control systems in the MMDA’S. The study made use of convenience and purposive sampling method to sample data. It was observed that there is an existence of internal control system in the Adenta. Municipal Assembly and it is very effective in the achievement of the Assembly’s objectives. The Writer recommended that the government should employ more personnel who are members of the professional bodies such as the ICA Ghana, ACCA, and CIMA into the unit, this is because with their knowledge and in-depth study of their profession it will help to reduce the problems of internal control as highlighted in this work.

When and why do citizens engage in political participation, especially when the costs of participation can be high and the material benefits low? While this question is relevant globally, Erin Acca...

With the development of China's socialist market economy, the number of Management Accountants is increasing. The Ministry of finance has taken a number of measures to promote the reform and development of accounting. In today's era of knowledge economy, organizational change and social change, management accounting must integrate theory with practice, and achieve the close combination of Finance and business, so as to promote the expansion of enterprise scale and the growth of economic benefits. Based on the "big data driven" perspective, the College of accounting of our university and ACCA jointly select professionals to form a team, combined with questionnaire survey and enterprise interview, this paper studies the industry finance integration oriented management accounting talent training mechanism. In order to ensure that the questionnaire design meets the actual situation of the enterprise, the team members interviewed 20 enterprise financial leaders before designing the question naire to basically understand the application of enterprise management accounting tools and the training methods of management accounting personnel. At the same time, the content of the questionnaire was adjusted and determined. The questionnaires of both sides were published online, and 204 questionnaires were collected, and 4 invalid questionnaires were deleted, there were 200 valid questionnaires. Statistical and comparative analysis of data using statistical SPSS software, the difference between groups was statistically significant (P

Background Non-Whites are more likely to suffer from cognitive impairment and complications of atrial fibrillation (AF) than Whites, though Whites are more likely to be diagnosed with AF. We examined whether non-Whites with AF are biologically older than Whites with AF and whether accelerated biological aging is associated with cognitive functioning. Methods We used baseline data from the ongoing Systematic Assessment of Geriatric Elements in Atrial Fibrillation prospective cohort study, collected 2016–2020 across ambulatory care practices in Massachusetts and Georgia. Of 1244 enrolled, 974 participants with full biological data were included in the present analysis. Accelerated aging (AccA) was calculated based on a combination of biomarkers associated with age and physiological “wear and tear.” Findings The main outcome was score on Montreal Cognitive Assessment (MoCA). Non-Whites had 2.9 years more AccA than Whites and higher AccA was associated with a lower MoCA score among both Whites (-0.06, 95% CI: -0.10, -0.03) and non-Whites (-0.14, 95% CI: -0.27, 0.02). This association was significantly greater among non-whites (-0.11, 95% CI: -0.20, -0.01). Interpretation Non-White AF patients are functionally “older” than their White counterparts and experience a stronger deleterious association between AccA and cognition. These findings underscore the importance of taking functional age into account when treating patients with AF, particularly non-White patients, to enhance treatment and improve AF outcomes. Funding The SAGE-AF study is supported by Grant R01HL126911 from the National Heart, Lung, and Blood Institute (NHLBI).

In Ukraine, as of 2019, there is no nationally functioning system of training and certification of audit specialists. In such circumstances, it is expedient for regulators (especially the Audit Chamber of Ukraine) to use the experience of internationally recognized professional organizations of accountants and auditors. The systems of certification of such organizations are based on the following principles: 1) introduction of a system of interrelated and interdependent training courses and corresponding examinations organized in levels by complexity and direction (theoretical or practical); 2) the requirement for the necessary practical experience in the profession. In this case, the certification system is built up by public professional organizations which also are either authorized regulators or those whose certification is recognized by the relevant government bodies. In Ukraine it is advisable to develop its own national certification system for professional accountants and auditors, using the experience of such organizations as the Institute of Chartered Accountants of Scotland (ICAS), Association of Certified Chartered Accountants (ACCA), American Institute of Certified Public Accountants (AICPA), etc. In this case, the certification system should meet the needs of the Ukrainian market for independent auditors and provide the opportunity for professionals to obtain the necessary certificate in a timeframe of 2-3 years. An interim solution may be to organize a system of professional training of specialists in Ukraine according to the programs, syllabuses, and using original materials of international professional organizations with the subsequent recognition of these certificates following the Ukrainian legislation. One of these certifications can be the certification of the Institute of Chartered Accountants of Scotland (ICAS) due to its high authority, reputation, and the optimal ratio of duration and quality of training. The ICAS CA qualification consists of 11 technical disciplines and exams as well as a business ethics exam; it requires a training contract and relevant work experience.Article received 25.04.2019

The teaching and learning of International Financial Reporting Standards (IFRS) are important for global accounting convergence. In China, many accounting students learn IFRS through education programs of the Association of Chartered Certified Accountants (ACCA). Based on a survey of 402 Chinese undergraduates registered as ACCA students, we investigate their study approaches and performance in learning IFRS. Study approaches are identified as the deep and surface ones based on the Revised Two-factor Study Process Questionnaire developed by Biggs, Kember, and Leung (2001). Results show that the deep approach is adopted more by Chinese students at the ACCA’s professional level, with better adaptability and longer preparation time. We also find that the deep approach contributes to better learning performance in ACCA’s global exams at both the fundamentals and professional levels. The findings are meaningful to IFRS education in non-English-speaking countries.

The lack of price guidance towards efficiency relevant packages in ascending combinatorial clock auctions (ACCA) can lead to a low-efficiency allocation of goods. We propose a descending price combinatorial clock auction (DCCA) with a newly devised pricing strategy to improve on this problem. Using agent-based simulations we document that the DCCA provides significant improvements over the ACCA and we are able to understand in which environments these improvements are likely to be the strongest. We test these predictions in the laboratory with human subjects and find evidence that the DCCA generates improvements in auction efficiency and revenue.

Polyphenols are a popular functional ingredient used in foods due to their antioxidant activity. The leaves of Acca sellowiana, a South American native plant, have a much higher polyphenol content than other popular native plants in the region. In this context, five strawberry jams were developed with increasing amounts of A. sellowiana extract. A panel of trained sensory assessors initially evaluated the sensory profiles of the obtained products. Subsequently, three jams were selected and were evaluated by 96 consumers in two instances. Coded samples were presented in the first session; in the second session, the consumers were presented with information on whether the jams contained antioxidants or not. In both sessions, the acceptability was determined and a description was obtained by means of a check-all-that-apply question. The original jam without A. sellowiana extract presented a polyphenol content of 310.0 mg gallic acid equivalents/100 g and an acceptability higher than 6 in both sessions. A jam was obtained in which the polyphenol content increased to 467.5 mg gallic acid equivalents/100 g, with a sensory profile and acceptability that were similar to those of the original product. Information on enrichment with antioxidants did not affect the acceptability, but it did modify the consumer’s perception, as the consumer showed a predisposition to perceive negative sensory attributes when the product was presented with such information but also perceived it as novel and a good complement to the diet.

Recent progress in technologies and medical science have given momentum to Brain-computer interfaces (BCIs) system in generalizing human-computer communication, specifically for the people struggling with neuro-muscular disabilities. Currently, BCI systems heavily rely upon efficient electroencephalograms (EEG) signal detection from the current available solutions due to their noninvasiveness. However, the existing BCI systems works efficiently for less number of user instructions. Therefore, in this study, Adaptive Correlation based Component Analysis (ACCA) method is proposed to establish a proper Brain-computer interfaces (BCIs) system between user and computer. Here, correlation analysis is performed to identify spatial probability for a particular frequency using Adaptive Correlation based Component Analysis (ACCA) method. Maximum correlation between EEG signal phases triggered by both single and multiple flickers are generated using ACCA method to efficiently extract SSVEP component. The performance of proposed ACCA method is analysed against traditional SSVEP extraction methods in terms of classification accuracy, time consumption and Information Transfer Rate (ITR) for different subjects.

Corruption poses an enormous challenge to all domestic and foreign enterprises operating in Russia (Bremmer 2020). The Association of Chartered Certified Accountants (ACCA) estimated the Russian “shadow” economy to be around 40% of nominal GDP. This makes it the fourth largest in the world, behind Azerbaijan, Nigeria, and Ukraine. Transparency International (TI), in its corruption perception index, ranked Russia as low as the 138 least corrupt country in 2018 out of the 180 countries in the world. This is much higher than other major developing economies, the worst amongst BRICS member states (Table 23.1, Fig. 23.1).

Cooperative, connected and automated mobility (CCAM) across Europe requires harmonized solutions to support cross-border seamless operation. The possibility of providing CCAM services across European countries has an enormous innovative business potential. However, the seamless provision of connectivity and the uninterrupted delivery of real-time services pose technical challenges which 5G technologies aim to solve. The situation is particularly challenging given the multi-country, multi-operator, multi-telco-vendor, multi-car-manufacturer and cross-network-generation scenario of any cross-border scenario. Motivated by this, the 5GCroCo project, with a total budget of 17 million Euro and partially funded by the European Commission, aims at validating 5G technologies in the Metz-Merzig-Luxembourg cross-border 5G corridor considering the borders between France, Germany and Luxembourg. The activities of 5GCroCo are organized around three use cases: (1) Tele-operated Driving, (2) high-definition map generation and distribution for automated vehicles and (3) Anticipated Cooperative Collision Avoidance (ACCA). The results of the project help contribute to a true European transnational CCAM. This paper describes the overall objectives of the project, motivated by the discussed challenges of cross-border operation, the use cases along with their requirements, the technical 5G features that will be validated and provides a description of the planned trials within 5GCroCo together with some initial results.

This chapter concerns the question whether graduates from the Faculty of Finance and Accounting at the University of Economics in Prague have professional adequacy in accountancy. The Faculty has been convinced that one possible way of providing a proof of the adequacy of education in accountancy can be ensured by accreditation received from professional accounting institutions respected worldwide by academics and by employers as well. This chapter, therefore, describes accreditation process provided by ACCA and ICAEW and results from accreditation process at the Faculty of Finance and Accounting.