Pages 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 344 345 346 347 348 349 350 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394 395 396 397 398 399 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 443 8844 result(s) returned

La peinture animée depuis Emile Reynaud

En 1880 avec son Praxinoscope à projection, Emile Reynaud parvient à coupler la synthèse graphique du mouvement avec la lanterne magique, créant une nouvelle technique de peinture animée lumineuse, distincte des formes antérieures de projection et qui précède le cinéma photographique. Inventeur et artiste accompli, il crée ensuite le jeu expressif des personnages peints et animés dans ses Pantomimes Lumineuses, puis la Photo Peinture animée. De toutes ces inventions on peut retro
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Stratigraphic Framework of Lower and Upper Cretaceous Rocks in Central and Eastern Montana
This USGS report focuses on Cretaceous rocks in Montana with respect to natural gas and coalbed methane. The study includes the stratigraphy from the top of the Mowry Shale to the base of the Judith River Formation. The project integrates geologic, structural, hydrologic and engineering studies with known and new geochemical data on the gas and co-produced water. The report also facilitates an understanding of the controls on the spatial distribution of potential gas accumulations. Figures, tabl
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The World in 2050
By 2050 there will be far more of us: world population is predicted to be two billion higher than it is today. This rise, predominantly in the developing world, will engender major geopolitical shifts and tensions. By 2050 there will be far more of us: world population is predicted to be two billion higher than it is today. This rise, predominantly in the developing world, will engender major geopolitical shifts and tensions. Unless new and appropriate technologies are urgently adopted, rising d
Author(s): Martin Rees

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1.4 Summary
Whether you're a professional musician, play music with your friends on the weekends or just like to listen to CDs, music technology affects your life. In this unit, you will learn some of the basics of music technology, starting with what sound is, how it is created and how it travels.
Author(s): The Open University

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1.3 Describing sound
Whether you're a professional musician, play music with your friends on the weekends or just like to listen to CDs, music technology affects your life. In this unit, you will learn some of the basics of music technology, starting with what sound is, how it is created and how it travels.
Author(s): The Open University

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1.2 What is sound?
Whether you're a professional musician, play music with your friends on the weekends or just like to listen to CDs, music technology affects your life. In this unit, you will learn some of the basics of music technology, starting with what sound is, how it is created and how it travels.
Author(s): The Open University

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1.1 Music and technology
Whether you're a professional musician, play music with your friends on the weekends or just like to listen to CDs, music technology affects your life. In this unit, you will learn some of the basics of music technology, starting with what sound is, how it is created and how it travels.
Author(s): The Open University

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7 Summary

You should now have a clearer idea of the context in which accounting is set. You should also be aware that accounting is the recording and processing of data into information, of the characteristics of ‘good’ information, and of the relationship between accounting and organisational objectives.

Now, you should complete the following self-assessed question.


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6.2 Conflicting objectives

You have just seen how an objective to maximise market share may not be compatible with an objective to maximise profits. Businesses may have multiple objectives, many of which conflict. Think, for example, how difficult it would be for an oil refinery to both maximise profits and minimise the effect upon the environment of its production activities. Similarly, maintaining high product quality while minimising costs would be extremely difficult.

Imagine if a business was struggling. Its
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6.1 Variety of business objectives

Most people would agree that the primary objective of a business is to survive and, in order to survive, its revenue must be greater than its expenditure.

Activity 12

What other objectives do you think a business may have
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5 The characteristics of ‘good’ information

Have you ever seen a set of published accounts for a company? If you haven’t or, even if you have, take a look at some now. (They are often called the annual report.)

Internet activities are intended to show you the large range of information available at your fingertips. Some of it is useful, most of it is not. Accountants are increasingly having to deal with growing quantities of information and many are having to search for relevant information as part of their jobs. These I
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4.2 Qualitative v. quantitative data

Accountants do not, traditionally, deal with qualitative data, such as whether a customer was happy or sad, or whether it looked like it would rain when a customer bought an umbrella.

Activity 9

Why do you think accountan
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4.1 What's the difference?

The distinction between data and information is very important in accounting. New accounting students often ask, ‘what is data?’ ‘How does it differ from information?’ ‘Are they the same thing?’

Activity 7

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3 What is an accountant?

To return to basics, let’s take a few minutes to think about the role of an accountant, and the basic abilities and skills he/she needs to have.

Activity 5

Use your word processor to write a short answer to each of thes
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2 Accounting information systems

A system can be defined as a group of elements that are formed and interact to achieve goals or objectives. You spend all your life with systems – your home, your work, your family, the school you attended. An organisation is a system in which a number of people work together to achieve particular objectives.

Within each system there are smaller systems. The one everyone knows is the solar system. Within it, each of the planets is, itself, a system. Taking Earth, each country i
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1 What is accounting about?

Let's start with a question – we shall call questions ‘Activities’. For many of these activities you will need a pen and paper, or you can use the unit Forum, to note down your own ideas. Once you have completed the Activity you should return to the text, read the comments that follow the activity, and then think again about your answer. Change it, if you like. Once you are happy that you have understood the comments and that your own answer is alright, you should continue to read
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5.2.1 Beyond the UK

We have focused on crime in one society, in one period – the late twentieth-century UK. But crime is also becoming increasingly globalised. This is not simply to say that crime occurs throughout the world, which it certainly does. It is to highlight ways through which crime is becoming organised across borders.

One example would be cross-border criminal gangs. The American-Italian Mafia is now in global competition with Eastern European and Russian Mafias who are in turn up against Ch
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5.2 Where can we go from here?

As this discussion has unfolded we have progressively shifted the focus from a description of crime, either through the common-sense story or through the detailing of statistical evidence, to competing explanations. But this is not the end of the story, well not quite.

Crime is an important area of social scientific inquiry in its own right. But looking at crime has allowed us to connect with many other important topics which are of concern to all social scientists.

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5.1 How did we get here?

We began this unit by posing the question: what is a crime? Shouldn't we be finishing with a clear and unambiguous answer to this? Well we are sorry to disappoint you, if that is what you were expecting, but it doesn't look to us as if there is a simple, unambiguous answer. At the very least, according to Sections 1 and 2 of this chapter, there are: legal and normative definitions of crime; recorded and unrecorded crimes; the crimes we fear and the crimes that fascinate us; and stories of cri
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4.7 Summary

  • The social sciences have generated a range of explanations of criminal behaviour, running on a spectrum from overwhelmingly structural causes to overwhelmingly agency-driven causes.

  • Structural explanations locate the causes of criminality in abnormal or deviant biologies, pathological or problem families and deviant sub-cultures.

  • Agency-driven explanations, like rational choice theory, argue that crimes are an every-day exp
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