WorldWideScience

Sample records for changed property account

  1. 18 CFR 347.1 - Material to support request for newly established or changed property account depreciation studies.

    Science.gov (United States)

    2010-04-01

    ... request for newly established or changed property account depreciation studies. 347.1 Section 347.1... REGULATIONS UNDER THE INTERSTATE COMMERCE ACT OIL PIPELINE DEPRECIATION STUDIES § 347.1 Material to support request for newly established or changed property account depreciation studies. (a) Means of filing...

  2. PARADIGM OF ACCOUNTING CHANGE

    Directory of Open Access Journals (Sweden)

    Constanta Iacob

    2016-12-01

    Full Text Available The words and phrases swop with each other and the apparent stability of a word’s meaning sometimes change in time. This explains why the generic term of accounting is used when referring to the qualities attributed to accounting,but also when it comes to organizing financial accounting function within the entity, and when referring concretely to keeping a double record with its specific means, methods and tools specific, respectively seen as a technical accounting.Speaking about the qualities of accounting, but also about the organizational form it takes, we note that there is a manifold meaning of the word accounting, which is why the purpose of this article is to demonstrate that the paradigm shift aimed at a new set of rules and if the rules changes, then we can change the very purpose of accounting.

  3. Accounting for Investement Property Under Romanian Accounting System

    Directory of Open Access Journals (Sweden)

    Sava Raluca

    2015-04-01

    Full Text Available Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS to the international accounting and financial reporting standards has manifested in terms of properties starting with 2012 but only for the listed companies - OMFP 1286 which has brought significant changes in the execution way of the individual financial statements of these companies and in terms of the accounting presentation of the investment properties and fixed assets held for sale. In accordance with this order and the Romanian accounting rules recognize investment properties as being a separate component of the fixed assets, applying the provisions of IAS 40.This paper deals with the next step by presenting the occurred legislative changes related to the accounting treatment of the investment property, changes that are applicable to all the Romanian companies, not just those listed on the stock exchange, starting from the financial year 2015.

  4. Accounting for Investement Property Under Romanian Accounting System

    OpenAIRE

    Sava Raluca

    2015-01-01

    Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS) to the international acco...

  5. Accounting for Climate Change: Introduction

    International Nuclear Information System (INIS)

    Lieberman, Daniel; Jonas, Matthias; Winiwarter, Wilfried; Nahorski, Zbigniew; Nilsson, Sten

    2007-01-01

    The assessment of greenhouse gases (GHGs) emitted to and removed from the atmosphere is high on both political and scientific agendas internationally. As increasing international concern and cooperation aim at policy-oriented solutions to the climate change problem, several issues have begun to arise regarding verification and compliance under both proposed and legislated schemes meant to reduce the human-induced global climate impact. The approaches to addressing uncertainty introduced in this article attempt to improve national inventories or to provide a basis for the standardization of inventory estimates to enable comparison of emissions and emission changes across countries. Authors of the accompanying articles use detailed uncertainty analyses to enforce the current structure of the emission trading system and attempt to internalize high levels of uncertainty by tailoring the emissions trading market rules. Assessment of uncertainty can help improve inventories and manage risk. Through recognizing the importance of, identifying and quantifying uncertainties, great strides can be made in the process of Accounting for Climate Change

  6. Organizational Design and Management Accounting Change

    NARCIS (Netherlands)

    Matejka, M.; De Waegenaere, A.M.B.

    2000-01-01

    Changing management accounting systems requires more than appropriate implementation.It is argued that structural characteristics of an organization, centralization in particular, should also be taken into account when deciding on a change.Centralization implies higher costs of communication because

  7. Accounting Information Systems Implementation and Management Accounting Change

    Directory of Open Access Journals (Sweden)

    Bredmar Krister

    2014-09-01

    Full Text Available Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.

  8. Modelling property changes in graphite irradiated at changing irradiation temperature

    CSIR Research Space (South Africa)

    Kok, S

    2011-01-01

    Full Text Available A new method is proposed to predict the irradiation induced property changes in nuclear; graphite, including the effect of a change in irradiation temperature. The currently used method; to account for changes in irradiation temperature, the scaled...

  9. IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors – A Closer Look

    OpenAIRE

    Muthupandian, K S

    2008-01-01

    The International Accounting Standards Board issued the revised version of the International Accounting Standard 8, Accounting Policies, Changes in Accounting Estimates and Errors. The objective of IAS 8 is to prescribe the criteria for selecting, applying and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and the corrections of errors. This article presents a closer look of the standard (o...

  10. The changing role of nuclear materials accounting

    International Nuclear Information System (INIS)

    Gibbs, P.W.

    1995-01-01

    Nuclear materials accounting and accounting systems at what have been DOE Production sites are evolving into management decision support tools. As the sites are moving into the mode of making decisions on how to disposition complex and varied nuclear material holdings, the need for complete and many times different information has never been greater. The artificial boundaries that have historically been established between what belongs in the classic material control and accountability (MC and A) records versus what goes into the financial, radiological control, waste, or decommissioning and decontamination records are being challenged. In addition, the tools historically used to put material into different categories such as scrap codes, composition codes, etc. have been found to be inadequate for the information needs of today. In order to be cost effective and even, more importantly to effectively manage -our inventories, the new information systems the authors design have to have the flexibility to serve many needs. In addition, those tasked with the responsibility of managing the inventories must also expand beyond the same artificial boundaries. This paper addresses some of the things occurring at the Savannah River Site to support the changing role of nuclear materials accounting

  11. 31 CFR 595.301 - Blocked account; blocked property.

    Science.gov (United States)

    2010-07-01

    ... (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY TERRORISM SANCTIONS REGULATIONS General Definitions § 595.301 Blocked account; blocked property. The terms blocked account and blocked...

  12. 31 CFR 594.301 - Blocked account; blocked property.

    Science.gov (United States)

    2010-07-01

    ... (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY GLOBAL TERRORISM SANCTIONS REGULATIONS General Definitions § 594.301 Blocked account; blocked property. The terms blocked account and...

  13. 47 CFR 32.16 - Changes in accounting standards.

    Science.gov (United States)

    2010-10-01

    ... prescribed by the Financial Accounting Standards Board or successor authoritative accounting standard-setting groups, in a manner consistent with generally accepted accounting principles. The change in an accounting... 47 Telecommunication 2 2010-10-01 2010-10-01 false Changes in accounting standards. 32.16 Section...

  14. ACCOUNTING AND ORGANISATIONAL CHANGE IN A MANUFACTURING INDUSTRY

    Directory of Open Access Journals (Sweden)

    Jenny van Sten-van’t Hoff

    2011-01-01

    Full Text Available The paper discusses change drivers, change actions and change outcomes in a textilemanufacturing industry in converting traditional management accounting into activitybasedmanagement.

  15. 48 CFR 52.243-6 - Change Order Accounting.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Change Order Accounting....243-6 Change Order Accounting. As prescribed in 43.205(f), the contracting officer may insert a clause, substantially the same as follows: Change Order Accounting (APR 1984) The Contracting Officer may require change...

  16. 48 CFR 43.203 - Change order accounting procedures.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Change order accounting... CONTRACT MANAGEMENT CONTRACT MODIFICATIONS Change Orders 43.203 Change order accounting procedures. (a) Contractors' accounting systems are seldom designed to segregate the costs of performing changed work...

  17. 18 CFR 367.9240 - Account 924, Property insurance.

    Science.gov (United States)

    2010-04-01

    ...) Recoveries from insurance companies or others for property damages must be credited to the account charged.... Any dividends distributed by mutual insurance companies must be credited to the accounts to which the insurance premiums were charged. The following items must be included in this account: (1) Premiums payable...

  18. Changes to the Intermediate Accounting Course Sequence

    Science.gov (United States)

    Davidson, Lesley H.; Francisco, William H.

    2009-01-01

    There is an ever-growing amount of information that must be covered in Intermediate Accounting courses. Due to recent accounting standards and the implementation of IFRS this trend is likely to continue. This report incorporates the results of a recent survey to examine the trend of spending more course time to cover this additional material.…

  19. Prerequisite Change and Its Effect on Intermediate Accounting Performance

    Science.gov (United States)

    Huang, Jiunn; O'Shaughnessy, John; Wagner, Robin

    2005-01-01

    As of Fall 1996, San Francisco State University changed its introductory financial accounting course to focus on a "user's" perspective, de-emphasizing the accounting cycle. Anticipating that these changes could impair subsequent performance, the Department of Accounting instituted a new prerequisite for intermediate accounting: Students would…

  20. FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.

    Science.gov (United States)

    Grimaldi, P L; Bertko, J M

    1989-07-01

    The Financial Accounting Standards Board (FASB) recently issued an exposure draft (ED) of a standard that would change the way organizations account for their employees' post-retirement healthcare benefits. According to the ED, organizations would have to switch from cash accounting to accrual accounting for post-retirement benefits as well as record their retiree healthcare liabilities on their balance sheets by 1992.

  1. Business Property - tax and accounting aspects

    OpenAIRE

    ANTOŇŮ, Ivona

    2007-01-01

    In this Bachelor's thesis I have examined the issue of business assets while focusing on the aspects of taxation and book-keeping. The objective of this work is an analysis of the limits of business assets in accordance with valid Czech legislations and the application of book-keeping and taxation consequences in practical terms of changes in business assets. The theoretic section characterizes business assets in terms of physical and legal entities, the company's proprietary structure, which...

  2. Unintended consequences of changing accounting standards: the case of fair value accounting and mandatory dividends

    NARCIS (Netherlands)

    Goncharov, I.; van Triest, S.

    2014-01-01

    A growing body of literature investigates the interaction of changes in accounting standards with institutions such as investor protection laws and corporate governance mechanisms. We examine the unintended consequences of fair value accounting in determining mandated preferred dividends. We study

  3. Guidelines for School Property Accounting in Colorado, Part II--General Fixed Asset Accounts.

    Science.gov (United States)

    Stiverson, Clare L.

    The second publication of a series of three issued by the Colorado Department of Education is designed as a guide for local school districts in the development of a property accounting system. It defines and classifies groups of accounts whereby financial information, taken from inventory records, may be transcribed into debit and credit entries…

  4. Future pension accounting changes: implications for hospitals.

    Science.gov (United States)

    Weld, Tim; Klein, Gina

    2011-05-01

    Proposed rules in accounting for defined benefit plans may affect hospitals' statement of operations and affect the time, effort, and cost to comply with periodic financial reporting requirements. The new standard would require immediate recognition of the full amount of plan amendments in determining operating income. Hospitals should consider the role of pension plans in their compensation programs.

  5. 48 CFR 2045.371 - Property accountability procedures.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Property accountability procedures. 2045.371 Section 2045.371 Federal Acquisition Regulations System NUCLEAR REGULATORY COMMISSION... accountability procedures. (a) The threshold for detailed reporting of capitalized equipment by contractors is...

  6. Accounting Changes in the Public Sector in Estonia

    OpenAIRE

    Tikk, Juta

    2010-01-01

    This paper reviews the implementation of the accrual accounting in the entities of the Estonian public sector. It gives a brief overview of the historical development of governmental accounting theories and examines the introduction of theory-based accounting policy. It explains main problems and risks to face in connection with the accounting system change process and offers solutions. This study attempts to answer the following research question: how to gain full benefit from accounting inf...

  7. Structural Change Accounting with Labor Market Distortions

    OpenAIRE

    Wenbiao Cai

    2014-01-01

    This paper quantifies the relative importance of sectoral productivity and labor market distortions for structural change. I use a model in which labor productivity is the product of TFP and human capital in each sector, but distortions generate wedges in wage per efficiency worker across sectors. I calculate human capital by sector using micro census data, and use the model to infer TFP and distortions such that it replicates structural change in the US, India, Mexico and Brazil between 1960...

  8. Framing Climate Change to Account for Values

    Science.gov (United States)

    Hassol, S. J.

    2011-12-01

    Belief, trust and values are important but generally overlooked in efforts to communicate climate change. Because climate change has often been framed too narrowly as an environmental issue, it has failed to engage segments of the public for whom environmentalism is not an important value. Worse, for some of these people, environmentalism and the policies that accompany it may be seen as a threat to their core values, such as the importance of personal freedoms and the free market. Climate science educators can improve this situation by more appropriately framing climate change as an issue affecting the economy and our most basic human needs: food, water, shelter, security, health, jobs, and the safety of our families. Further, because people trust and listen to those with whom they share cultural values, climate change educators can stress the kinds of values their audiences share. They can also enlist the support of opinion leaders known for holding these values. In addition, incorporating messages about solutions to climate change and their many benefits to economic prosperity, human health, and other values is an important component of meeting this challenge. We must also recognize that local impacts are of greater concern to most people than changes that feel distant in place and time. Different audiences have different concerns, and effective educators will learn what their audiences care about and tailor their messages accordingly.

  9. Perspectives of accounting students and teachers on the changing ...

    African Journals Online (AJOL)

    Kirstam

    2014-09-01

    Sep 1, 2014 ... changes in manufacturing and information technology, organisations ... the strategic decision making function in organisations. Changes ...... organisations on account of their positive image, a much higher percentage (79.4%).

  10. Changing role of management accounting : Lithuanian experience case studies

    OpenAIRE

    Valančienė, Loreta; Gimžauskienė, Edita

    2007-01-01

    Concepts and methods used in management accounting are similar all over the world. However, national studies suggest that a variable environment of organization has a direct impact on changes in management accounting. The aim of the article was to show how the role of management accounting changed in Lithuanian organizations after the implementation of systems for activity based cost management (ABCM) and balanced scorecard (BSC). The study results obtained suggest that the role of management...

  11. The emergence and change of management accounting routines

    NARCIS (Netherlands)

    van der Steen, M.P.

    2011-01-01

    Purpose - The purpose of this paper is to explore the dynamics involved in the emergence and change of management accounting routines. It seeks to provide an understanding of the ways in which these complex routines foster stability and change in management accounting practices.

  12. Changes in accountability mechanism in times of crisis

    DEFF Research Database (Denmark)

    Hansen, Hanne Foss; Kristiansen, Mads Bøge

    been adjusted downwards. As a result the pressure on the public finances has increased and public sector reforms are launched. This paper analyses how public sector accountability mechanisms are changed as part of crisis responses. The analysis shows that accountability dynamics are changing in favour...... of strengthening political, administrative and professional accountability mechanisms focused on the aspect of financial conduct. This is done by introducing a budgetary law increasing the surveillance of financial conduct by establishing new hierarchical and diagonal accountability relations. The role...... as a move towards classical economic public sector accountability thinking stressing the importance of fiscal discipline. In addition several important accountability institutions seems to further develop their accountability policies stressing another economic value namely effectiveness. Finally...

  13. Changing World, Unchanging Accounting? Cost Systems for Hungarian Agricultural Companies

    OpenAIRE

    Zoltán Musinszki

    2011-01-01

    The literature of agricultural cost accounting has defined the definition of cost centres and cost bearers, the contents of the accounts, the procedures and methods for cost accounting and unit cost calculation without any significant changes for decades now. Do the agricultural companies set up and operate their own cost allocation and unit cost calculation systems on procedures made for state owned farms and cooperatives, or do they align their cost system with the challenges of our times? ...

  14. Using Collaboration for Curriculum Change in Accounting Higher Education

    Science.gov (United States)

    Pickering, Beth Marie

    2013-01-01

    This qualitative, descriptive case study researched the collaborative curriculum development process in accounting higher education. This study was needed because accounting education, as a professional program, needs to be continually reviewed and updated in order to keep abreast of changes in the business field. This content is developed through…

  15. A reappraisal of accounting changes in Dutch local government

    NARCIS (Netherlands)

    Bogt, Henk ter

    2007-01-01

    Abstract Municipalities and provinces in the Netherlands, denoted here as local government, have introduced many major accounting changes and changes in other management control aspects since 1985. However, various change initiatives and new instruments were dropped after a short while, were

  16. Perspectives of accounting students and teachers on the changing ...

    African Journals Online (AJOL)

    Perspectives of accounting students and teachers on the changing role of ... organisations are compelled to improve their financial planning and control functions. ... to alleviate this information gap and for further research on this issue.

  17. Institutional Contradictions and Change of Organisations and Accounting

    DEFF Research Database (Denmark)

    Thrane, Sof; Balslev, Lars

    2017-01-01

    Purpose - The purpose of this paper is to analyse how contradictions between institutional pressures shape accounting and organisational change within Air Greenland. Design/methodology/approach - The paper applies document analysis and retrospective interviews to trace accounting and organisational...... change spanning 50 years and analyses developments on multiple levels: societal, governance and micro levels. Findings - The paper illustrates the didactical development of the organisation and management accounting. The contradictory impetus from the institutional level generates a space where actors...... are able to affect development and change management accounting systems. Actors at the company level further acted on the institutional level to affect change in governance and institutions. Research limitations/implications - The case differs from case studies in emerging countries owing to the low number...

  18. The CARE model of social accountability: promoting cultural change.

    Science.gov (United States)

    Meili, Ryan; Ganem-Cuenca, Alejandra; Leung, Jannie Wing-sea; Zaleschuk, Donna

    2011-09-01

    On the 10th anniversary of Health Canada and the Association of Faculties of Medicine of Canada's publication in 2001 of Social Accountability: A Vision for Canadian Medical Schools, the authors review the progress at one Canadian medical school, the College of Medicine at the University of Saskatchewan, in developing a culture of social accountability. They review the changes that have made the medical school more socially accountable and the steps taken to make those changes possible. In response to calls for socially accountable medical schools, the College of Medicine created a Social Accountability Committee to oversee the integration of these principles into the college. The committee developed the CARE model (Clinical activity, Advocacy, Research, Education and training) as a guiding tool for social accountability initiatives toward priority health concerns and as a means of evaluation. Diverse faculty and student committees have emerged as a result and have had far-reaching impacts on the college and communities: from changes in curricula and admissions to community programming and international educational experiences. Although a systematic assessment of the CARE model is needed, early evidence shows that the most significant effects can be found in the cultural shift in the college, most notably among students. The CARE model may serve as an important example for other educational institutions in the development of health practitioners and research that is responsive to the needs of their communities.

  19. Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

    Directory of Open Access Journals (Sweden)

    Jürgen Ernstberger

    2008-05-01

    Full Text Available This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to US GAAP the forecast accuracy is lower than in other years. The paper contributes to prior research by providing evidence about the usefulness of international accounting data and about the adoption effects of a change to such accounting principles.

  20. FACTORS FOR THE IMPLEMENTATION OF CHANGE IN MANAGEMENT ACCOUNTING SYSTEMS

    Directory of Open Access Journals (Sweden)

    Rodrigo Angonese

    2017-01-01

    Full Text Available This study aimed to analyze the motivating factors of the change process of the management accounting system, from the perspective of institutional theory. The research was classified as descriptive, qualitative, operationalized by explanatory case study. Data were collected through semi-structured interviews and analyzed using content analysis. The results show that in the analyzed case, the change in management accounting systems was motivated by a particular set of factors (improvisation and environmental social pressure, representative of internal and external pressures for organizations, each with its intensity.

  1. THE CHANGE IN MANAGEMENT ACCOUNTING. AN INSTITUTIONAL PERSPECTIVE FOR ROMANIA

    Directory of Open Access Journals (Sweden)

    Gabriel JINGA

    2014-06-01

    Full Text Available The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the institutional theory. We focused on the presentation of the scientific context and motivation of this research from a national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for a new management accounting system. We described the creation of the new rules and routines based on the results of a questionnaire.

  2. Challenges to professionalism: Social accountability and global environmental change.

    Science.gov (United States)

    Pearson, David; Walpole, Sarah; Barna, Stefi

    2015-01-01

    This article explores the concept of professionalism as it relates to social change and social accountability, and expands on them in the light of global environmental changes. Professionalism in medicine includes concepts of altruism, service, professional knowledge, self-regulation and autonomy. Current dialogues around social accountability suggest that medical schools should re-orientate their strategy and desired education, research and service outcomes to the health needs of the communities they serve.This article addresses the following questions: • How do we reconcile ideas of medical professionalism with the demands of creating a more equal, just, sustainable and socially inclusive society? • What new challenges do or will we face in relation to environmental degradation, biodiversity loss, ecosystem health and climate change? • How can medical schools best teach social and environmental responsiveness within a framework of professionalism? • How do medical schools ensure that tomorrow's doctors possess the knowledge, skills and attitude to adapt to the challenges they will face in future roles?We offer ideas about why and how medical educators can change, recommendations to strengthen the teaching of professionalism and social accountability and suggestions about the contribution of an emerging concept, that of "environmental accountability".

  3. Mexico Under NAFTA: Accounting Information In a Changing Economy

    Directory of Open Access Journals (Sweden)

    Juan M. Rivera

    1998-08-01

    Full Text Available Mexico has successfully implemented policies to open foreign trade, stabilize the Peso, control inflation, deregulate private business, scale back state enterprises, eliminate bureaucratic red tape, and welcome foreign investment. This process started before NAFTA was considered; however, NAFTA helped in making these economic changes more permanent. Given a more propitious business environment, understanding the financial information reported by Mexican firms constitutes a relevant inquiry. This paper analyzes features of the accounting model used in that economy and compares them against the characteristics of its counterpart accounting practice in the U.S. As a whole, the Mexican accounting practice has achieved a reasonably good level of competence. In their quest to find solutions to problems and issues not yet covered by their accounting norms, the Mexican Accounting Principles Committee has paid close attention to the U.S. GAAP and to the principles advanced by the International Accounting Standards Committee. A new Law of the Securities Market has added mechanisms to guarantee a healthy operation of the securities market and to increase the transparency of transactions and financial disclosures of the companies whose securities are traded in the exchanges. All this is a reflection of the new open economy and free market mechanisms embraced by the Mexican government.

  4. Productivity Change, Technical Progress, and Relative Efficiency Change in the Public Accounting Industry

    OpenAIRE

    Rajiv D. Banker; Hsihui Chang; Ram Natarajan

    2005-01-01

    We present evidence on components of productivity change in the public accounting industry toward the end of the 20th century. Using revenue and human resource data from 64 of the 100 largest public accounting firms in the United States for the 1995--1999 period, we analyze productivity change, technical progress, and relative efficiency change over time. The average public accounting firm experienced a productivity growth of 9.5% between 1995 and 1999. We find support for the hypothesis that...

  5. 49 CFR 1242.16 - Road property damaged-other (account XX-19-48).

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Road property damaged-other (account XX-19-48... Structures § 1242.16 Road property damaged—other (account XX-19-48). Separate common expenses in proportion... accounts: Road Property Damaged—Running (XX-17-48) Road Property Damaged—Switching (XX-18-48) ...

  6. 47 CFR 36.352 - Other property plant and equipment expenses-Account 6510 (Class B telephone companies); Accounts...

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Other property plant and equipment expenses... Plant Expenses-Other § 36.352 Other property plant and equipment expenses—Account 6510 (Class B... JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS...

  7. 76 FR 28434 - Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes...

    Science.gov (United States)

    2011-05-17

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial... of Federal Financial Accounting Standard 6, Accounting for Property, Plant, and Equipment AGENCY... Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 40, Definitional...

  8. Dynamics of systems and change in the accounting paradigm

    Directory of Open Access Journals (Sweden)

    Jorge Luis Juliao Rossi

    2006-07-01

    Full Text Available The objective of this document is to demonstrate the potential of the dynamics of systems as a thinking trend which may help in the understanding process and the construction of an accounting paradigm change. This objective is framed inside a wider purpose: to propase interdisciplinary encounters that contribute to the necessary paradigm change. The described problem is studied from the «System Thinking», which is an approach with theoretical framework and representation and simulation tools related to the tapie.

  9. Supply Inventory Management: Property Accountability at Research , Development, Test, and Evaluation Installations

    National Research Council Canada - National Science Library

    2002-01-01

    .... This report evaluates the Military Departments' improvement in maintaining property accountability over personal property at research, development, test, and evaluation installations, Personal...

  10. 48 CFR 1852.245-71 - Installation-accountable Government property.

    Science.gov (United States)

    2010-10-01

    ..., physical inventory, financial control, and reporting of the property subject to this clause shall be... assume accountability and financial reporting responsibility for such property. The contractor shall... property, and the contractor assumes the following user responsibilities: [Insert contractor user...

  11. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

    This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…

  12. 18 CFR 367.1080 - Account 108, Accumulated provision for depreciation of service company property.

    Science.gov (United States)

    2010-04-01

    ..., Accumulated provision for depreciation of service company property. 367.1080 Section 367.1080 Conservation of... Account 108, Accumulated provision for depreciation of service company property. (a) This account must be credited with the following: (1) Amounts charged to account 403, Depreciation expense (§ 367.4030), or to...

  13. 18 CFR 367.4211 - Account 421.1, Gain on disposition of property.

    Science.gov (United States)

    2010-04-01

    ... GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4211 Account 421.1..., exchange, or transfer of service or other property to another. Income taxes on gains recorded in this account must be recorded in account 409.2, Income taxes, other income and deductions (§ 367.4092). ...

  14. 18 CFR 367.4212 - Account 421.2, Loss on disposition of property.

    Science.gov (United States)

    2010-04-01

    ... GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4212 Account 421.2..., exchange or transfer of service or other property to another. The reduction in income taxes relating to losses recorded in this account must be recorded in account 409.2, Income taxes, other income and...

  15. 18 CFR 367.4040 - Account 404, Amortization of limited-term property.

    Science.gov (United States)

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... applicable to amounts included in the service company property accounts for limited-term franchises, licenses...

  16. (According to TAS 16, Measurement After Recognition on Property, Plant andEquipment and Accounting İmplementation)

    OpenAIRE

    Örten, Remzi; Bayırlı, Rıdvan

    2007-01-01

    The objective of TAS 16 is to prescribe the accounting treatment for property, plant and equipment so that users of the financial statements can determine information about an entity’s investment in its property, plant and equipment and the changes in such investment. Property, plant and equipment have major importance within the total assets of companies and thus they are very significant in the determination of financial analysis. According to this standard, there are two methods cencerning...

  17. Changes in Accounting Education Include Increased Use of Writing Tasks.

    Science.gov (United States)

    McCleary, Bill

    1997-01-01

    The future of accounting education has already arrived at the Department of Accountancy at the University of Illinois-Champaign, United States' top accounting school. "Project Discovery" is a 5-year-old program that incorporates many current trends in educational innovation, such as writing across the curriculum, collaborative learning,…

  18. Property, Plant and Equipment disclosure requirements and firm characteristics: the Portuguese Accounting Standardization System

    OpenAIRE

    Botelho, Rafaela; Azevedo, Graça; Costa, Alberto J.; Oliveira, Jonas

    2015-01-01

    In the new Portuguese accounting frame of reference (Portuguese Accounting Standardization System – Sistema de Normalização Contabilística), the issues related to Property, Plant and Equipment assets are dealt with in the Accounting and Financial Reporting Standard (Norma Contabilística de Relato Financeiro – NCRF) 7 (Property, Plant & Equipment). The present study intends to assess the degree of compliance with the disclosure requirements of this accounting standard by Portuguese unlisted co...

  19. Accounting for heterogeneity of public lands in hedonic property models

    Science.gov (United States)

    Charlotte Ham; Patricia A. Champ; John B. Loomis; Robin M. Reich

    2012-01-01

    Open space lands, national forests in particular, are usually treated as homogeneous entities in hedonic price studies. Failure to account for the heterogeneous nature of public open spaces may result in inappropriate inferences about the benefits of proximate location to such lands. In this study the hedonic price method is used to estimate the marginal values for...

  20. 48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

    Science.gov (United States)

    2010-10-01

    ... established cost accounting practices. 30.603 Section 30.603 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Administration 30.603 Changes to disclosed or established cost accounting practices. ...

  1. Change in the CERN account password reset procedure

    CERN Multimedia

    IT Department

    2008-01-01

    From Since 19 August 19th 2008, the security of the CERN account password reset procedure has been strengthened. As a result, users requesting to have their password reset by the Computing Helpdesk will be asked to provide some private personal information prior to resetting their CERN account password. Please note that all relevant information about the CERN account and password can be found at http://cern.ch/it-dep/AccountsandpasswordsatCERN.htm Thank you in advance for your cooperation. IT Department

  2. Change in the CERN account password reset procedure

    CERN Multimedia

    IT Department

    2008-01-01

    Since 19 August 2008, the security of the CERN account password reset procedure has been strengthened. As a result, users asking to have their password reset by the Computing Helpdesk will be asked to provide some personal information prior to resetting their CERN account password. Please note that all relevant information about CERN accounts and passwords can be found at http://cern.ch/it-dep/AccountsandpasswordsatCERN.htm Thank you in advance for your cooperation. IT Department

  3. Accountability Challenges in the Transnational Regime Complex for Climate Change

    OpenAIRE

    Widerberg, O.E.; Pattberg, P.H.

    2017-01-01

    This article discusses challenges to accountability in the context of transnational climate governance. It argues that the emergence of a distinct transnational regime complex and the increasingly integrated structure of international and transnational climate governance create new challenges for using established analytical frameworks that rely on accountability regimes for individual actor types. Instead, studying accountability requires a system-level conceptualization and a revisiting of ...

  4. Detecting Hacked Twitter Accounts based on Behavioural Change

    NARCIS (Netherlands)

    Nauta, Meike; Habib, Mena Badieh; van Keulen, Maurice

    Social media accounts are valuable for hackers for spreading phishing links, malware and spam. Furthermore, some people deliberately hack an acquaintance to damage his or her image. This paper describes a classification for detecting hacked Twitter accounts. The model is mainly based on features

  5. Does media reputation affect properties of accounts payable?

    NARCIS (Netherlands)

    Van den Bogaerd, M.; Aerts, Walter

    We examine economic benefits of a firm's corporate reputation by investigating the association between its media reputation and properties of trade payables in a sample of listed UK firms. Our results document a significant positive association between a firm's overall media reputation and both the

  6. The Changing Roles and Changing Discourse of the Management Accountant: 1980-2008

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    to be concerned with enhancing the competitiveness and profitability of the business through a discourse of logical analysis and rational decision-making. However, the way in which this discourse is conceived has changed over the period we studied - from the presentation of relevant information in the 1980s......, through working with managers to find the information they need in the 1990s, to disciplining the business through performance measurement systems in the 2000s. The use of discourse analysis enabled us to explore the relationship between the role of management accounting and the wider social praxis......This paper explores the changing roles of management accountants over the last three decades drawing on a unique database of tape recordings of interviews with management accountants from the early 1980s to the present time. It uses discourse analysis to see more clearly the way in which the roles...

  7. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Science.gov (United States)

    2010-04-01

    ..., Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power... Operating Income § 367.4114 Account 411.4, Investment tax credit adjustments, service company property. This account must include the amount of those investment tax credit adjustments that relate to service company...

  8. The role of accounting practices in a radical change process : towards a comprehensive change framework

    NARCIS (Netherlands)

    Meer-Kooistra, Jeltje van der

    2001-01-01

    This paper is concerned with investigating the role of accounting practices in radical change processes. The institutional framework has been taken as a starting point in investigating these processes. The research has been carried out at the Dutch Railways. This company was forced by the Dutch

  9. Accountability Challenges in the Transnational Regime Complex for Climate Change

    NARCIS (Netherlands)

    Widerberg, O.E.; Pattberg, P.H.

    2017-01-01

    This article discusses challenges to accountability in the context of transnational climate governance. It argues that the emergence of a distinct transnational regime complex and the increasingly integrated structure of international and transnational climate governance create new challenges for

  10. Changes in Accounting Education: Improving Principles Content for Better Understanding.

    Science.gov (United States)

    Boyd, David T.; Boyd, Sanithia C.; Boyd, William L.

    2000-01-01

    Offers suggestions for more effective teaching of the first course of accounting in terms of time, content, and process. Suggests the use of visual aids and the concepts approach. (Contains 18 references.) (JOW)

  11. THE PARTICULAR CASE OF SMES REGARDING FINANCIAL REPORTING AND ACCOUNTING FOR INVESTMENT PROPERTY

    OpenAIRE

    CARMEN GIORGIANA BONACI; ALIN IONEL IENCIU; RAZVAN V. MUSTATA; DUMITRU MATIS

    2011-01-01

    The main objective of the present paper is to analyze the particular case of accounting for investment property when considering small and mediumsized entities. The first part of our study addresses the issue of SMEs financial reporting by synthesizing particularities being documented within research literature. The necessity of separate Romanian accounting regulations for SMEs is also discussed. Our paper further focuses on accounting for investment property. While the international accounti...

  12. The Impact of Changes in Accounting Regulations on Agricultural Entities and Their Business Accounts Since 2016

    Directory of Open Access Journals (Sweden)

    Milena Otavová

    2017-01-01

    Full Text Available Financial accounting in the European Union is harmonized through directives. In 2013 Directive 2013/34/EU of the European Parliament and the Council was issued. It aims to improve the performance of micro and small entities by reducing their administrative burden. The primary requirement of the Directive is to introduce entity size classification. The paper identifies the impact of the transposition of the Directive on the size distribution of agricultural enterprises in the V4 countries and some other countries of the European Union using data from the Amadeus database. In the Czech Republic obligations which are part of financial reporting are determined for agricultural enterprises and their impact on fundamental accounting principles is detected. The implementation of the Directive in the Czech Republic significantly influenced valuation, accounting for and specially reporting of inventories of a company’s own activity and capitalization, which are typical for agricultural enterprises. A comparison of the regulation effective until the end of 2015 with the new regulation showed the impact on the amount of profit and turnover, which are also quantified. The degree of harmonization with IAS/IFRS is also examined.

  13. 78 FR 18342 - Federal Acquisition Regulation; Submission for OMB Review; Change Order Accounting

    Science.gov (United States)

    2013-03-26

    ...; Submission for OMB Review; Change Order Accounting AGENCY: Department of Defense (DOD), General Services... requirement concerning change order accounting. A notice was published in the Federal Register at 77 FR 51804... Collection 9000- 0026, Change Order Accounting, by any of the following methods: Regulations.gov : http://www...

  14. 77 FR 51804 - Federal Acquisition Regulation; Information Collection; Change Order Accounting

    Science.gov (United States)

    2012-08-27

    ...; Information Collection; Change Order Accounting AGENCY: Department of Defense (DOD), General Services... requirement concerning change order accounting. Public comments are particularly invited on: Whether this... 9000- 0026, Change Order Accounting by any of the following methods: Regulations.gov : http://www...

  15. 14 CFR Section 18 - Objective Classification-Cumulative Effect of Changes in Accounting Principles

    Science.gov (United States)

    2010-01-01

    ... of Changes in Accounting Principles Section 18 Section 18 Aeronautics and Space OFFICE OF THE... Objective Classification—Cumulative Effect of Changes in Accounting Principles 98Cumulative Effect of Changes in Accounting Principles. Record here the difference between the amount of retained earnings at...

  16. Common Property Resource Management, Institutional Change and ...

    African Journals Online (AJOL)

    Common Property Resource Management, Institutional Change and ... Most contemporary discussions on African development since independence forty ... theories on CPR Resource Management in a specific ecological and political setting.

  17. The development and change study of cost accounting in the IT environment

    Institute of Scientific and Technical Information of China (English)

    Zilian Li; Qiumei Hu

    2015-01-01

    Relative to costs of computerized accounting, the cost accounting information further to get rid of the shackles of artificial accounting, reflecting a pure information management thinking, which contains a richer content, and traditional cost accounting theory a profound impact on the system. Clear understanding of the environment in the IT development process cost accounting will help us actively to promote cost accounting change, innovation and development.

  18. Aligning for accountable care: Strategic practices for change in accountable care organizations.

    Science.gov (United States)

    Hilligoss, Brian; Song, Paula H; McAlearney, Ann Scheck

    Alignment within accountable care organizations (ACOs) is crucial if these new entities are to achieve their lofty goals. However, the concept of alignment remains underexamined, and we know little about the work entailed in creating alignment. The aim of this study was to develop the concept of aligning by identifying and describing the strategic practices administrators use to align the structures, processes, and behaviors of their organizations and individual providers in pursuit of accountable care. We conducted 2-year qualitative case studies of four ACOs that have assumed full risk for the costs and quality of care for defined populations. Five strategic aligning practices were used by all four ACOs. Informing both aligns providers' understandings with the goals and value proposition of the ACO and aligns the providers' attention with the drivers of performance. Involving both aligns ACO leaders' understandings with the realities facing providers and aligns the policies of the ACO with the needs of providers. Enhancing both aligns the operations of individual provider practices with the operations of the ACO and aligns the trust of providers with the ACO. Motivating aligns what providers value with the goals of the ACO. Finally, evolving is a metapractice of learning and adapting that guides the execution of the other four practices. Our findings suggest that there are second-order cognitive (e.g., understandings and attention) and cultural (e.g., trust and values) levels of alignment, as well as a first-order operational level (organizational structures, processes, and incentives). A well-aligned organization may require ongoing repositioning at each of these levels, as well as attention to both cooperative and coordinative dimensions of alignment. Implications for research and practice are discussed.

  19. A dual-process account of auditory change detection.

    Science.gov (United States)

    McAnally, Ken I; Martin, Russell L; Eramudugolla, Ranmalee; Stuart, Geoffrey W; Irvine, Dexter R F; Mattingley, Jason B

    2010-08-01

    Listeners can be "deaf" to a substantial change in a scene comprising multiple auditory objects unless their attention has been directed to the changed object. It is unclear whether auditory change detection relies on identification of the objects in pre- and post-change scenes. We compared the rates at which listeners correctly identify changed objects with those predicted by change-detection models based on signal detection theory (SDT) and high-threshold theory (HTT). Detected changes were not identified as accurately as predicted by models based on either theory, suggesting that some changes are detected by a process that does not support change identification. Undetected changes were identified as accurately as predicted by the HTT model but much less accurately than predicted by the SDT models. The process underlying change detection was investigated further by determining receiver-operating characteristics (ROCs). ROCs did not conform to those predicted by either a SDT or a HTT model but were well modeled by a dual-process that incorporated HTT and SDT components. The dual-process model also accurately predicted the rates at which detected and undetected changes were correctly identified.

  20. 48 CFR 9903.302-2 - Change to a cost accounting practice.

    Science.gov (United States)

    2010-10-01

    ... Disclosure Statement, except for the following: (a) The initial adoption of a cost accounting practice for... accounting practice. 9903.302-2 Section 9903.302-2 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302-2 Change to a cost...

  1. Accounting for change in declarative memory: A cognitive neuroscience perspective

    OpenAIRE

    Richmond, Jenny; Nelson, Charles A.

    2007-01-01

    The medial temporal lobe memory system matures relatively early and supports rudimentary declarative memory in young infants. There is considerable development, however, in the memory processes that underlie declarative memory performance during infancy. Here we consider age-related changes in encoding, retention, and retrieval in the context of current knowledge about the brain systems that may underlie these memory processes. While changes in infants’ encoding may be attributed to rapid mye...

  2. Accounting Issues: An Essay Series Part IV--Property, Plant, & Equipment

    Science.gov (United States)

    Laux, Judy

    2007-01-01

    This fourth article in a series of theoretical essays intended to supplement the introductory financial accounting course is dedicated to the topic of property, plant, and equipment (PP&E), including both the accounting treatment and its related conceptual connections. The paper also addresses the measurement dilemmas, scandalous accounting…

  3. The structural properties of sustainable, continuous change

    DEFF Research Database (Denmark)

    Håkonsson, Dorthe Døjbak; Klaas, Johann Peter; Carroll, Timothy

    2013-01-01

    this relationship by exploring what structural properties enable continuous change in inertia-generating organizations and what their performance consequences are in dynamic environments. The article has three main findings: First, employing managers who anticipate change is not enough to generate continuous change......; it is also necessary to raise both the rate of responsiveness and desired performance. Second, continuous change increases average organizational performance and reduces its variation. Third, organizations’ capacity for continuous change is counterintuitively limited by the organizations’ capacity to build...

  4. Economic Consequences of Fair Value Accounting and a Change in the Distribution Rule

    OpenAIRE

    Kochiyama, Takuma

    2011-01-01

    This research examines the economic consequences of fair value accounting and a change in the distribution rule. In Japan, fair value accounting for financial instruments was mandated from 2001, and unrealized revaluation profits were to be included in income statements. As an institutional correspondence to the change in accounting standards, Japanese Commerce Law implemented the deduction of revaluation profits from distributable profits. However, from 2006, the Japanese Company Act changed...

  5. 18 CFR 367.1011 - Account 101.1, Property under capital leases.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 101.1, Property under capital leases. 367.1011 Section 367.1011 Conservation of Power and Water Resources FEDERAL ENERGY... date, (4) Original cost or fair market value of property leased, (5) Future minimum lease payments, (6...

  6. Valuation Bases and Accounting System Entries in Financial Analysis of the Municipal Real Property

    Directory of Open Access Journals (Sweden)

    Daniela Feschiyan

    2013-08-01

    Full Text Available The paper introduces a conceptual framework for an accounting of the municipal real property, and defines a respective system of indicators. The development of this framework is seen as an important prerequisite for the efficient property management. It aims to overcome the lack or poor accessibility of the information, and thus to ensure the successful municipal real property management in a strategic context. The developing of the applied approach implies that accounting indicators are divided into three main groups – values, revenues, and costs. Beside the above mentioned classification, the municipal revenues and costs are classified also as existing and proposed. The existing indicators are defined by International Accounting Standards in public sector, and some of them are considered as being appropriate for the inclusion in the financial analysis as accounting system entries. The proposed indicators are perceived as appropriate to carry out a detailed analysis of the municipal property at a lower level of desegregations. The first two paragraphs explain the main bases for the municipal property valuation - historical cost, current price, market value, present value, with a special emphasis on the use of the historical value, and the types of valuation respectively. The next three paragraphs are concentrated mainly on the accounting indicators for the municipal property assessment. The sixth paragraph represents several major accounting bases - an accounting value, a carrying value, a market value, an accumulated depreciation, revenues from the sale of assets and services, costs by economic elements, revenues from future periods and costs for future periods, and revenues from other events and costs for other events. The seventh section presents a brief comparative analysis of accounting systems of 6 municipalities in South-Eastern Europe and the last paragraph highlights the identified “good practices”.

  7. 76 FR 79545 - Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment...

    Science.gov (United States)

    2011-12-22

    ... Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment to... Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Final rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board (Board), has adopted, without...

  8. 48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

    Science.gov (United States)

    2010-10-01

    ... disclosed or established cost accounting practices. 30.604 Section 30.604 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Administration 30.604 Processing changes to disclosed or established cost accounting practices...

  9. 77 FR 12837 - Notice of Release of the Exposure Draft, Accounting for Impairment of General Property, Plant...

    Science.gov (United States)

    2012-03-02

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Release of the Exposure Draft, Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use AGENCY: Federal Accounting... Exposure Draft, Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use. The...

  10. 26 CFR 1.263A-7 - Changing a method of accounting under section 263A.

    Science.gov (United States)

    2010-04-01

    ... multiple changes in method of accounting occur in the year of change—(A) In general. A change in method of... decrement in an inventory pool occurs, layers accumulated in more recent years must be viewed as invaded...

  11. 48 CFR 52.230-7 - Proposal Disclosure-Cost Accounting Practice Changes.

    Science.gov (United States)

    2010-10-01

    ... Provisions and Clauses 52.230-7 Proposal Disclosure—Cost Accounting Practice Changes. As prescribed in 30.201-3(c), insert the following provision: Proposal Disclosure—Cost Accounting Practice Changes (APR 2005... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Proposal Disclosure-Cost...

  12. Computer modelling of structures with account of the construction stages and the time dependent material properties

    Directory of Open Access Journals (Sweden)

    Traykov Alexander

    2015-01-01

    Full Text Available Numerical studies are performed on computer models taking into account the stages of construction and time dependent material properties defined in two forms. A 2D model of three storey two spans frame is created. The first form deals with material defined in the usual design practice way - without taking into account the time dependent properties of the concrete. The second form creep and shrinkage of the concrete are taken into account. Displacements and internal forces in specific elements and sections are reported. The influence of the time dependent material properties on the displacement and the internal forces in the main structural elements is tracked down. The results corresponding to the two forms of material definition are compared together as well as with the results obtained by the usual design calculations. Conclusions on the influence of the concrete creep and shrinkage during the construction towards structural behaviour are made.

  13. The Use of Fair Value and Historical Cost Accounting for Investment Properties in China

    OpenAIRE

    Ross Taplin; Wei Yuan; Alistair Brown

    2014-01-01

    This paper examines the use of fair value accounting for investment properties by 96 randomly selected Chinese listed companies’ year-ending 2008 annual reports. Half the sampled companies use fair value while half use historical cost, both methods being allowable under International Financial Reporting Standards (IFRS) and Chinese Accounting Standards (CAS). This represents the lowest possible level of comparability (or harmony) when there are only two choices of method. A combination of T i...

  14. Are listed property companies in Sweden ready for fair value accounting?  

    OpenAIRE

    Muyingo, Henry

    2002-01-01

    The aim of this Masters thesis has been to find out if, and how, listed Swedish property companies have prepared themselves for the regulation passed by the European Parliament that requires all EU companies listed in a regulated market as well as companies preparing admission to trading, at the latest from 2005 onwards, to prepare their consolidated financial statements in accordance with a single set of accounting standards, International Accounting Standards (IAS). The thesis work has been...

  15. Property changes in graphite irradiated at changing irradiation temperature

    International Nuclear Information System (INIS)

    Price, R.J.; Haag, G.

    1979-07-01

    Design data for irradiated graphite are usually presented as families of isothermal curves showing the change in physical property as a function of fast neutron fluence. In this report, procedures for combining isothermal curves to predict behavior under changing irradiation temperatures are compared with experimental data on irradiation-induced changes in dimensions, Young's modulus, thermal conductivity, and thermal expansivity. The suggested procedure fits the data quite well and is physically realistic

  16. Earnings Management by Means of Changes in Accounting Entities - The Case of Tobu Railway Company -

    OpenAIRE

    TOKUGA, Yoshihiro; MIYAUCHI, Toshitake

    2009-01-01

    Companies sometime hide liabilities or losses through changes in accounting entity. Although few textbooks deal with this topic, studying how to use changing entity is very important. In this case, we consider the Tobu Railway Company, which has benefited from industrial policy on several occasions through affecting changes in accounting entity. To ignore this aspect of the company in any analysis, investors and/or analysts attempting to analyze this company would misunderstand it. Through in...

  17. 18 CFR 367.1110 - Account 111, Accumulated provision for amortization of service company property.

    Science.gov (United States)

    2010-04-01

    ... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING... (§ 367.4040), for the current amortization of limited-term service company property investments. (2...

  18. Concise aspects regarding the accounting treatment for property, plant and equipment in according with IAS 16

    OpenAIRE

    Ecobici, N

    2007-01-01

    The objective of this paper is to describe the accounting treatment for property, plant and equipment, in according with the IAS 16, including: timing of the recognition of assets, determination of asset carrying amounts using both the cost model and a reevaluation model, depreciation charges and impairment losses to be recognized in relation to these values.

  19. 31 CFR 585.203 - Holding of certain types of blocked property in interest-bearing accounts.

    Science.gov (United States)

    2010-07-01

    ... property in interest-bearing accounts. 585.203 Section 585.203 Money and Finance: Treasury Regulations... blocked property in interest-bearing accounts. (a)(1) Any person, including a U.S. financial institution... subsequent to July 15, 1992, is not being held in an interest-bearing account or otherwise invested in a...

  20. 31 CFR 536.203 - Holding of certain types of blocked property in interest-bearing accounts.

    Science.gov (United States)

    2010-07-01

    ... property in interest-bearing accounts. 536.203 Section 536.203 Money and Finance: Treasury Regulations... property in interest-bearing accounts. (a)(1) Any person, including a U.S. financial institution, currently... to the effective date, is not being held in an interest-bearing account, or otherwise invested in a...

  1. 31 CFR 515.205 - Holding of certain types of blocked property in interest-bearing accounts.

    Science.gov (United States)

    2010-07-01

    ... property in interest-bearing accounts. 515.205 Section 515.205 Money and Finance: Treasury Regulations... interest-bearing accounts. (a) Except as provided by paragraphs (d), (e) and (f) of this section, or as... to any such property, unless it is held in an interest-bearing account in a domestic bank. (b) Any...

  2. 31 CFR 500.205 - Holding of certain types of blocked property in interest-bearing accounts.

    Science.gov (United States)

    2010-07-01

    ... property in interest-bearing accounts. 500.205 Section 500.205 Money and Finance: Treasury Regulations... interest-bearing accounts. (a) Except as provided by paragraphs (d), (e) and (f) of this section, or as... to any such property, unless it is held in an interest-bearing account in a domestic bank. (b) Any...

  3. The effect of leadership style on the information receivers' reaction to management accounting change

    NARCIS (Netherlands)

    Jansen, E. Pieter

    Although we know that the use of accounting information and the leadership styles of managers are related, only little is known about how the leadership styles of managers affect the information receivers' reaction to management accounting change. Therefore, using a case study of a company that owns

  4. 77 FR 66909 - Notification of Contact Information Change for the Benghazi Accountability Review Board

    Science.gov (United States)

    2012-11-07

    ... DEPARTMENT OF STATE [Public Notice 8080] Notification of Contact Information Change for the Benghazi Accountability Review Board SUMMARY: On October 1, 2012, the Department of State announced the formation of the Benghazi Accountability Review Board (ARB) in the Federal Register (FR Doc. 2012-24504...

  5. How Do Students' Accounts of Sociology Change over the Course of Their Undergraduate Degrees?

    Science.gov (United States)

    Ashwin, Paul; Abbas, Andrea; McLean, Monica

    2014-01-01

    In this article we examine how students' accounts of the discipline of sociology change over the course of their undergraduate degrees. Based on a phenomenographic analysis of 86 interviews with 32 sociology and criminology students over the course of their undergraduate degrees, we constituted five different ways of accounting for sociology.…

  6. 17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

    Science.gov (United States)

    2010-04-01

    ... disagreements with accountants on accounting and financial disclosure. 229.304 Section 229.304 Commodity and... accounting and financial disclosure. (a)(1) If during the registrant's two most recent fiscal years or any... any matter of accounting principles or practices, financial statement disclosure, or auditing scope or...

  7. Sterilization can change properties of bioceramics

    International Nuclear Information System (INIS)

    Willmann, G.

    2003-01-01

    Bioceramics made of bioinert alumina or zirconia and bioactive hydroxyapatite are well established implant materials. Implants have to be cleaned and sterilized. When sterilized some bioceramics change their color. This may effect their properties. No decrease of mechanical strength is observed when sterilizing alumina and the novel ceramic biocomposite AMC (Alumina Matrix Composite) with steam or Co 60 Gamma irradiation. When sterilizing Y-TZP zirconia with steam a decrease of strength is observed. (Abstract Copyright [2003], Wiley Periodicals, Inc.) [de

  8. Estimation and empirical properties of a firm-year measure of accounting conservatism

    OpenAIRE

    Khan, Mozaffar Nayim; Watts, Ross Leslie

    2009-01-01

    We estimate a firm-year measure of accounting conservatism, examine its empirical properties as a metric, and illustrate applications by testing new hypotheses that shed further light on the nature and effects of conservatism. The results are consistent with the measure, C_Score, capturing variation in conservatism and also predicting asymmetric earnings timeliness at horizons of up to three years ahead. Cross-sectional hypothesis tests suggest firms with longer investment cycles, higher idio...

  9. THE PROBLEMS OF ACCOUNTING AND CONTROL OF PROPERTY OF BUDGET LOW VALUE IN EDUCATIONAL INSTITUTIONS

    OpenAIRE

    Efimova S.B.; Sobachko A.I.

    2012-01-01

    Purpose. Consideration of the treatment facilities, which are debited from the balance, but continue to participate in the activities of the institutio. We used a systematic approach to the study of the issues, analysis, synthesis, observation, group, etc. The article focuses on the issues arising in the course of accounting and control system development. The key issues in this respect are property valuation and classification, ways of entity identification and writing them off from offbalan...

  10. Performance-Based Incentives and the Behavior of Accounting Academics: Responding to Changes

    Science.gov (United States)

    Moya, Soledad; Prior, Diego; Rodríguez-Pérez, Gonzalo

    2015-01-01

    When laws change the rules of the game, it is important to observe the effects on the players' behavior. Some effects can be anticipated while others are difficult to enunciate before the law comes into force. In this paper we have analyzed articles authored by Spanish accounting academics between 1996 and 2005 to assess the impact of a change in…

  11. Fast reactor parameter optimization taking into account changes in fuel charge type during reactor operation time

    International Nuclear Information System (INIS)

    Afrin, B.A.; Rechnov, A.V.; Usynin, G.B.

    1987-01-01

    The formulation and solution of optimization problem for parameters determining the layout of the central part of sodium cooled power reactor taking into account possible changes in fuel charge type during reactor operation time are performed. The losses under change of fuel composition type for two reactor modifications providing for minimum doubling time for oxide and carbide fuels respectively, are estimated

  12. Introducing Change From the Top in Universities and Colleges. 10 Personal Accounts. Managing Innovation and Change in Universities and Colleges.

    Science.gov (United States)

    Weil, Susan, Ed.

    Ten personal accounts by successful leaders of colleges and universities in the United Kingdom describe how these individuals are reshaping their roles to respond to and shape the rapid and profound changes in higher education today. The opening and closing papers are by the editor and review current changes in education, and the importance of…

  13. Implementing Change from within Universities and Colleges: 10 Personal Accounts. Managing Innovation and Change in Universities and Colleges Series.

    Science.gov (United States)

    Slowey, Maria, Ed.

    This book presents the personal accounts and reflections of 10 individuals who were given leadership responsibility for the implementation of certain aspects of change in institutions of higher education in Great Britain. The contributions illustrate key dimensions of these changes--the development of strategies aimed at widening access, the…

  14. 48 CFR 9903.302-4 - Illustrations of changes which do not meet the definition of “Change to a cost accounting practice.”

    Science.gov (United States)

    2010-10-01

    ... which do not meet the definition of âChange to a cost accounting practice.â 9903.302-4 Section 9903.302-4 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL... definition of “Change to a cost accounting practice.” Description Accounting treatment (a) Changes in the...

  15. Analysis of the Factors Affecting Resistance to Changes in Management Accounting Systems

    Directory of Open Access Journals (Sweden)

    Rodrigo Angonese

    2014-12-01

    Full Text Available Despite changes in the environment and management accounting practices, studies indicate that management accounting systems do not change or change at a much slower rate than expected. The stability of the management accounting systems used by companies may relate to resistance to changing these systems. This study analyzes the factors that contribute to resistance to implementing an integrated management system from the perspective of institutional theory, grounded in the old institutional economics. Methodologically, this study provides a qualitative assessment of the problem and a descriptive analysis of the resistance factors through a case-study approach. The data were collected using semi-structured interviews and analyzed through content analysis. Two companies were selected for this study due to their differing characteristics. The following seven factors were analyzed for resistance to implementing integrated management systems: institutional power, ontological insecurity, trust, inertia, lack of knowledge, acceptance of routines and decoupling. However, there was no evidence to characterize hierarchical power. The research findings indicate that changing management accounting systems, through the implementation of an integrated management system, faces internal resistance in these organizations. Each factor varies in intensity but is permanently present in these companies, such as ontological insecurity, trust, inertia, lack of knowledge, acceptance of routines and decoupling. These factors are awakened when the change process begins and, if they gather enough force, can stop the change.

  16. Accounting Change and Institutional Capacity: The Case of a Provincial Government in Indonesia

    Directory of Open Access Journals (Sweden)

    Haryono P. Kamase

    2012-06-01

    Full Text Available This study examines a reporting system change of a provincial government in Indonesia. The study also draws attention to the institutional capacity of the provincial administration andimplementation problems it encountered in adopting an accrual accounting system. Following the work of Lapsley and Pallot (2000, this study uses economic and institutional perspectives in conceptualising how an accounting change has been undertaken. The study shows that from an economic based perspective, the adoption of the new reporting system was stimulated by the wish to improve government organisations’ performance in the country. It is also found that the change of the reporting system was not accompanied by the separation of the roles of elected local officials (i.e. the governor and local parliamentary members as politicians and decision-makers in the allocation of funding and budget formulation in theprovincial government. This situation undermines the instrumental roles of accounting for decision making. Moreover, drawing upon institutional theory, the adoption of the new reporting system at provincial level in the country is indicated by the presence of coercive pressure as local administrations in Indonesia are required to comply with rules imposed by the central government. However, based on the experience of a provincial government in implementing the new accounting system, the policy to adopt the new accounting regime fails to recognise a low level of institutional capacity of local administrations. As a consequence, the institutionalisation of the new accounting system has yet to bring intended outcomes. Inthis vein, the role of accounting as a political tool for controlling people overshadows its roles for efficiency and performance improvement. As the study demonstrates the use of mixedmethodological perspectives (i.e. economic and institutional theories is useful to fully capture and understand the dynamic process of accounting change in a

  17. Changing control and accounting regimes in an african gold mine: emergence of new despotic control

    OpenAIRE

    Tsamenyi, Mathew; Hopper, Trevor; Uddin, Shahzad

    2017-01-01

    Purpose – To examine whether the framework of management accounting transformations in Hopper et al. (2009) applies to accounting changes in the Ashanti Gold Corporation (AGC) in Ghana over 120 years from pre-colonialism to recent times.\\ud \\ud Design/methodology/approach – Mixed data sources are used, namely interviews, observations of practices, historical documentation, company reports, and research papers and theses. The results are categorized within the periods and contextual factors in...

  18. Property transmission: an explanatory account of the role of similarity information in causal inference.

    Science.gov (United States)

    White, Peter A

    2009-09-01

    Many kinds of common and easily observed causal relations exhibit property transmission, which is a tendency for the causal object to impose its own properties on the effect object. It is proposed that property transmission becomes a general and readily available hypothesis used to make interpretations and judgments about causal questions under conditions of uncertainty, in which property transmission functions as a heuristic. The property transmission hypothesis explains why and when similarity information is used in causal inference. It can account for magical contagion beliefs, some cases of illusory correlation, the correspondence bias, overestimation of cross-situational consistency in behavior, nonregressive tendencies in prediction, the belief that acts of will are causes of behavior, and a range of other phenomena. People learn that property transmission is often moderated by other factors, but under conditions of uncertainty in which the operation of relevant other factors is unknown, it tends to exhibit a pervasive influence on thinking about causality. (c) 2009 APA, all rights reserved.

  19. 25 CFR 900.58 - Do the same accountability and control procedures described above apply to Federal property?

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Do the same accountability and control procedures described above apply to Federal property? 900.58 Section 900.58 Indians BUREAU OF INDIAN AFFAIRS... Organization Management Systems Property Management System Standards § 900.58 Do the same accountability and...

  20. 47 CFR 36.171 - Property held for future telecommunications use-Account 2002; Telecommunications plant under...

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Property held for future telecommunications use-Account 2002; Telecommunications plant under construction-Account 2003; and Telecommunications plant adjustment-Account 2005. 36.171 Section 36.171 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED...

  1. 49 CFR 1242.37 - Dismantling retired property and depreciation (accounts XX-26-39 and 62-26-00).

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Dismantling retired property and depreciation (accounts XX-26-39 and 62-26-00). 1242.37 Section 1242.37 Transportation Other Regulations Relating to... (accounts XX-26-39 and 62-26-00). Separate common expenses in each account in proportion to the separation...

  2. 31 CFR 595.203 - Holding of certain types of blocked property in interest-bearing accounts.

    Science.gov (United States)

    2010-07-01

    ... property in interest-bearing accounts. 595.203 Section 595.203 Money and Finance: Treasury Regulations... interest-bearing accounts. (a)(1) Any person, including a U.S. financial institution, currently holding... effective date, is not being held in an interest-bearing account, or otherwise invested in a manner...

  3. 31 CFR 575.203 - Holding of certain types of blocked property in interest-bearing accounts.

    Science.gov (United States)

    2010-07-01

    ... property in interest-bearing accounts. 575.203 Section 575.203 Money and Finance: Treasury Regulations... interest-bearing accounts. (a) Any person, including a U.S. financial institution, currently holding... effective date, is not being held in an interest-bearing account, or otherwise invested in a manner...

  4. Comparability of Accounting Choices in Investment Properties of BM&FBOVESPA and NYSE Listed Companies

    Directory of Open Access Journals (Sweden)

    Reiner Alves Botinha

    2017-04-01

    Full Text Available This research aimed to identify the consequence of the accounting choices made by public companies managers listed on the NYSE and the BM&FBOVESPA, in relation to the subsequent measurement of investment properties, through identifying the comparability degree of financial reports from the year 2013. The degree of comparability was calculated using the T index Taplin. In this paper, it was observed that, in a more conservative way, to both stock exchanges, there was increased use of the cost method for the sample companies. Even with the existence of accounting choices, it is considered that there is comparability between accounting practices in the recognition of investment property from the companies listed on the BM&FBOVESPA and NYSE. However, the degree of comparability was presented low for the international comparability and in the medium, near the lower limit for comparability per stock exchange. A curious fact is the presentation of a greater degree of comparability for the companies listed on the BM&FBOVESPA in relation to listed on the NYSE, which is a more developed capital market. In the analysis of the comparability by sector, it was observed a medium degree close to the upper limit. It has also been inferred the low comparability degrees identified may be related to the different choices made by the companies regarding the measurement methods.

  5. The Use of Fair Value and Historical Cost Accounting for Investment Properties in China

    Directory of Open Access Journals (Sweden)

    Ross Taplin

    2014-03-01

    Full Text Available This paper examines the use of fair value accounting for investment properties by 96 randomly selected Chinese listed companies’ year-ending 2008 annual reports. Half the sampled companies use fair value while half use historical cost, both methods being allowable under International Financial Reporting Standards (IFRS and Chinese Accounting Standards (CAS. This represents the lowest possible level of comparability (or harmony when there are only two choices of method. A combination of T indices to summarise the level of comparability and logistic regression reveals that companies with an international influence (listed on international stock exchanges and/or with international operations are more likely to use fair value. Furthermore, there is evidence that companies with above average volatility in earnings are more likely to use fair value than historical cost. The consequences for domestic and international harmony for regulators and investors is discussed in the context of the opening of Chinese markets to international investment.

  6. Business change process, creativity and the brain: a practitioner's reflective account with suggestions for future research.

    Science.gov (United States)

    Yeats, Rowena M; Yeats, Martyn F

    2007-11-01

    Resolution of a critical organizational problem requires the use of carefully selected techniques. This is the work of a management consultant: facilitating a business change process in an organizational setting. Here, an account is provided of a practitioner's reflections on one such case study that demonstrates a structure for a business change process. The reflective account highlights certain affective states and social behaviors that were extracted from participants during the business change process. These affective states and social behaviors are mediated by specific neural networks in the brain that are activated during organizational intervention. By breaking down the process into the affective states and social behaviors highlighted, cognitive neuroscience can be a useful tool for investigating the neural substrates of such intervention. By applying a cognitive neuroscience approach to examine organizational change, it is possible to converge on a greater understanding of the neural substrates of everyday social behavior.

  7. Hospital acquisitions, parenting styles and management accounting change: an institutional perspective

    OpenAIRE

    Dossi, Andrea; Longo, Francesco; Lecci, Francesca; Morelli, Marco

    2017-01-01

    Many healthcare scholars have applied institutional theories to the study of MAS change. However little attention has been devoted to Management Accounting Systems (MAS) change within groups. Kostova et al. (2008) highlight the limitations of traditional institutional frameworks in studying groups since they are characterised not only by the existence of external institutional environments but also by intra-organisational (meso-level) ones. Given this background, the research question is: how...

  8. A Discussion of Change Theory, System Theory, and State Designed Standards and Accountability Initiatives.

    Science.gov (United States)

    McNeal, Larry; Christy, W. Keith

    This brief paper is a presentation that preceeded another case of considering the ongoing dialogue on the advantages and disadvantages of centralized and decentralized school-improvement processes. It attempts to raise a number of questions about the relationship between state-designed standards and accountability initiatives and change and…

  9. 31 CFR 370.7 - How can my financial institution change my designated deposit account?

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false How can my financial institution... Entries § 370.7 How can my financial institution change my designated deposit account? If your financial.... The financial institution's request will be deemed an agreement by the institution to indemnify us and...

  10. Accounting Education and the Provision of Soft Skills: Implications of the Recent NZICA CA Academic Requirement Changes

    Science.gov (United States)

    Low, Mary; Samkin, Grant; Liu, Christina

    2013-01-01

    This research examined the role of accounting education in the provision of soft skills to accounting graduates, and how this may be affected by the recent changes in academic requirements initiated by NZICA. A qualitative research method utilizing in-depth interviews was conducted with accounting graduates, partners of the Big4 accounting firms,…

  11. Relevance of methodological choices for accounting of land use change carbon fluxes

    Science.gov (United States)

    Pongratz, Julia; Hansis, Eberhard; Davis, Steven

    2015-04-01

    To understand and potentially steer how humans shape land-climate interactions it is important to accurately attribute greenhouse gas fluxes from land use and land cover change (LULCC) in space and time. However, such accounting of carbon fluxes from LULCC generally requires choosing from multiple options of how to attribute the fluxes to regions and to LULCC activities. Applying a newly-developed and spatially-explicit bookkeeping model, BLUE ("bookkeeping of land use emissions"), we quantify LULCC carbon fluxes and attribute them to land-use activities and countries by a range of different accounting methods. We present results with respect to a Kyoto Protocol-like ``commitment'' accounting period, using land use emissions of 2008-12 as example scenario. We assess the effect of accounting methods that vary (1) the temporal evolution of carbon stocks, (2) the state of the carbon stocks at the beginning of the period, (3) the temporal attribution of carbon fluxes during the period, and (4) treatment of LULCC fluxes that occurred prior to the beginning of the period. We show that the methodological choices result in grossly different estimates of carbon fluxes for the different attribution definitions. The global net flux in the accounting period varies between 4.3 Pg(C) uptake and 15.2 Pg(C) emissions, depending on the accounting method. Regional results show different modes of variation. This finding has implications for both political and scientific considerations: Not all methodological choices are currently specified under the UNFCCC treaties on land use, land-use change and forestry. Yet, a consistent accounting scheme is crucial to assure comparability of individual LULCC activities, quantify their relevance for the global annual carbon budget, and assess the effects of LULCC policies.

  12. Impact of Changes in Accounting Standards in Debt Ratios of Firms: Evidence in Brazil

    Directory of Open Access Journals (Sweden)

    André Aroldo Freitas de Moura

    2016-01-01

    Full Text Available ABSTRACT This research investigates the impact of changes in debt ratios of Brazilian firms due to the IFRS adoption. We make a comparison between the forecast of the time-series of debt ratios accounted until 2007 for the span from 2008 to the first quarter of 2015 with those effectively accounted from 2008 to the first quarter of 2015 derived from the new accounting standard. The research utilizes SARIMAX model and Chow’s (1960 structural break forecast test, controlling for changes originating from the macroeconomic environment as well. We find evidence of significant changes in the debt ratio towards both higher and lower debt with predominance of greater ratios. This result is consistent with past literature in Europe, Australia and New Zealand. Nevertheless, we do not find evidence of a structural break in the Financial Dependency ratio. Moreover, there is no evidence of any distinct effects across different industries. The research provides new evidence confirming the informational effects of IFRS by utilizing a robust time-series model with macroeconomic controls in an innovative approach towards the accounting environment.

  13. From psyche to soma? Changing accounts of antisocial personality disorders in the American Journal of Psychiatry.

    Science.gov (United States)

    Pickersgill, Martyn

    2010-09-01

    The history of psychiatry is often portrayed through the metaphor of a pendulum, the profession swinging back and forth between a concern with psyche and soma. Recent work critiquing the pendulum metaphor, however, suggests that it does not account for the complexity of psychiatry. This article explores the metaphor through an analysis of the changing aetiological accounts of personality disorders associated with antisocial behaviour advanced in the American Journal of Psychiatry from 1950 onwards. It is argued that the social, scientific and economic factors which help shape overarching professional trends in psychiatry only partly structure personality disorder discourse. If the pendulum swings, therefore, not all psychiatrists move with it.

  14. The relationship between readiness to change and work engagement: A case study in an accounting firm undergoing change

    Directory of Open Access Journals (Sweden)

    Megan Matthysen

    2018-03-01

    Full Text Available Orientation: Readiness to change is a critical element for the successful implementation of organisational change. Work engagement ensures that employees are committed to the organisations’ goals and is an important driver for organisational success. It is important that organisations sustain work engagement during organisational changes. Research purpose: To investigate the relationship between readiness to change and work engagement within an accounting firm. Motivation for the study: A change process can only be implemented successfully if there is a level of readiness to change. When readiness exists, resistance to change is reduced. Engaged employees remain enthusiastic about their organisation and choose to remain with the organisation. Change agents need to consider work engagement as an integral part of the change process, that is, before, during and after change has taken place. Work engagement and readiness to change are important elements for successful organisational change. Research design, approach and method: A cross-sectional survey design was utilised to collect the data. A convenience sample of employees and top management from the accounting firm (n = 340 were included. Cronbach’s alpha coefficients, Pearson’s product-moment correlations, analysis of variance (ANOVA, Scheffé tests, confirmatory factor analysis and structural equation modelling were used to analyse the data. Main findings: Results indicated a practical and statistically significant relationship between readiness to change and work engagement. High levels of work engagement will generate high levels of readiness to change. Further to this, readiness to change is influenced by employees’ work engagement and an organisation’s change processes. Practical or managerial implications: An employee’s work engagement and an organisation’s processes of change influence an employee’s readiness to change. Therefore, organisations need to sustain work

  15. Consumer accounts of favourable dietary behaviour change and comparison with official dietary guidelines.

    Science.gov (United States)

    Ares, Gastón; Aschemann-Witzel, Jessica; Vidal, Leticia; Machín, Leandro; Moratorio, Ximena; Bandeira, Elisa; Curutchet, María Rosa; Bove, Isabel; Giménez, Ana

    2018-07-01

    The current study aimed to assess Uruguayan consumers' accounts of their own need to change their dietary patterns, their intended changes and the barriers related to doing so, and to compare the intentions and barriers with the recommendations of the national dietary guidelines. An online survey with 2381 Uruguayan employed adults, aged between 18 and 65 years, 65 % females, was conducted. Participants had to answer two open-ended questions related to changes they could make in the foods they eat and/or the way in which they eat to improve the quality of their diet and the reasons why they had not implemented those changes yet. Content analysis using inductive coding by two researchers was used to analyse the responses. Consumers mainly intended to change consumption of types of foods, particularly eating more fruits, vegetables and legumes and consuming less flour, but also intended to alter their eating patterns. Lack of time and the fact that healthy foods are perceived as being more expensive than unhealthy foods were major barriers to behaviour change. Some of the recommendations of the dietary guidelines, particularly those related to enjoying cooking and meals and engaging in it as a social activity, were not represented in consumer accounts. Accompanying policies to the dietary guidelines need to underline the importance of changes in dietary patterns, including greater enjoyment and sharing food preparation and meals in the company with others, address misconceptions about flour, and provide concrete, consumer-derived recommendations on how to enact the guidelines.

  16. Factors accounting for the 4-year change in acuity in patients between 50 and 80 years.

    Science.gov (United States)

    Koenig, Darren E; Nguyen, Lan Chi; Parker, Katrina E; Applegate, Raymond A

    2013-07-01

    It is well known that acuity slowly decreases in the later decades of life. We wish to determine the extent by which 4-year longitudinal acuity changes can be accounted for by changes in optical quality, or combination of optical quality metrics and of age between 50 and 80 years. High-contrast logMAR acuity, 35 image quality metrics, 4 intraocular scatter metrics, and 4 Lens Opacification Classification System III metrics and entry age were measured on one eye of each of the 148 subjects. Acuity change between baseline and the last visit was regressed against change in each metric for all eyes and a faster changing subset of 50 eyes with a gain or loss of four or more letters. Average change across 148 subjects was a 1.6 ± 4 letter loss (t148 = 4.31, p model for faster changing eyes included change in point spread function entropy, posterior subcapsular cataract, and trefoil and baseline age (sequential r adjusted values of 0.19, 0.27, 0.32, and 0.34, respectively; p = 1.48 × 10 for the full four-factor model). The same variables entered the multiple-regression model for the full 148 data set where most of the acuity measurements were within test-retest error and accounted for less of the variance (r adjusted = 0.15, p = 2.37 × 10). Despite being near noise levels for the measurement of acuity, change in optical quality metrics was the most important factor in eyes that lost or gained four or more letters of acuity. These findings should be generalizable given that our 4-year acuity change is essentially identical to other studies and indicate that these optical quality markers can be used to help identify those on a faster track to an acuity change.

  17. The Quality of Accounting Earnings and Change in Political Power Map: Evidence from Indonesia

    Directory of Open Access Journals (Sweden)

    Harymawan Iman

    2017-01-01

    Full Text Available This study investigates the earnings quality of politically connected firms listed in Indonesian Stock Exchange during 2006-2010. This study compare two definition (Soeharto Dependency Index (SDI and Politically Exposed Person (PEP of political connections to capture the effect of the changes of political power map on the earnings quality of politically connected firms in Indonesia. The finding shows that the quality of accounting earnings of politically connected firms which were formerly closely related to President Soeharto in 1998 are not significantly different to other firms. Furthermore, when this study employ politically exposed person as a proxy of political connections, the findings shows that connected firms have significantly lower quality accounting earnings. Consistent with prior findings, this study shows that change in political power map in Indonesia affect the level of earnings quality of politically connected firms.

  18. The qualitative characteristics of financial information, and managers’ accounting decisions:evidence from IFRS policy changes

    OpenAIRE

    Nobes, Christopher; Stadler, Christian

    2015-01-01

    This is the first empirical study that uses publicly available data to provide direct evidence about the role of the qualitative characteristics (QCs) of financial information in managements’ accounting decisions. Based on 40,895 hand-collected IFRS (International Financial Reporting Standards) policy choices on 16 topics made by 514 large firms of 10 jurisdictions in the period 2005–2011, we identify 204 reasons for policy changes. The majority of these refer to QCs from the conceptual frame...

  19. 49 CFR 1242.51 - Dismantling retired property and depreciation (accounts XX-27-39 and 62-27-00).

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Dismantling retired property and depreciation (accounts XX-27-39 and 62-27-00). 1242.51 Section 1242.51 Transportation Other Regulations Relating to... (accounts XX-27-39 and 62-27-00). Separate common expenses in proportion to the separation of common repair...

  20. 26 CFR 1.167(f)-1 - Reduction of salvage value taken into account for certain personal property.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Reduction of salvage value taken into account for certain personal property. 1.167(f)-1 Section 1.167(f)-1 Internal Revenue INTERNAL REVENUE SERVICE... for Individuals and Corporations § 1.167(f)-1 Reduction of salvage value taken into account for...

  1. Accounting for biomass carbon stock change due to wildfire in temperate forest landscapes in Australia.

    Science.gov (United States)

    Keith, Heather; Lindenmayer, David B; Mackey, Brendan G; Blair, David; Carter, Lauren; McBurney, Lachlan; Okada, Sachiko; Konishi-Nagano, Tomoko

    2014-01-01

    Carbon stock change due to forest management and disturbance must be accounted for in UNFCCC national inventory reports and for signatories to the Kyoto Protocol. Impacts of disturbance on greenhouse gas (GHG) inventories are important for many countries with large forest estates prone to wildfires. Our objective was to measure changes in carbon stocks due to short-term combustion and to simulate longer-term carbon stock dynamics resulting from redistribution among biomass components following wildfire. We studied the impacts of a wildfire in 2009 that burnt temperate forest of tall, wet eucalypts in south-eastern Australia. Biomass combusted ranged from 40 to 58 tC ha(-1), which represented 6-7% and 9-14% in low- and high-severity fire, respectively, of the pre-fire total biomass carbon stock. Pre-fire total stock ranged from 400 to 1040 tC ha(-1) depending on forest age and disturbance history. An estimated 3.9 TgC was emitted from the 2009 fire within the forest region, representing 8.5% of total biomass carbon stock across the landscape. Carbon losses from combustion were large over hours to days during the wildfire, but from an ecosystem dynamics perspective, the proportion of total carbon stock combusted was relatively small. Furthermore, more than half the stock losses from combustion were derived from biomass components with short lifetimes. Most biomass remained on-site, although redistributed from living to dead components. Decomposition of these components and new regeneration constituted the greatest changes in carbon stocks over ensuing decades. A critical issue for carbon accounting policy arises because the timeframes of ecological processes of carbon stock change are longer than the periods for reporting GHG inventories for national emissions reductions targets. Carbon accounts should be comprehensive of all stock changes, but reporting against targets should be based on human-induced changes in carbon stocks to incentivise mitigation activities.

  2. Accounting for Biomass Carbon Stock Change Due to Wildfire in Temperate Forest Landscapes in Australia

    Science.gov (United States)

    Keith, Heather; Lindenmayer, David B.; Mackey, Brendan G.; Blair, David; Carter, Lauren; McBurney, Lachlan; Okada, Sachiko; Konishi-Nagano, Tomoko

    2014-01-01

    Carbon stock change due to forest management and disturbance must be accounted for in UNFCCC national inventory reports and for signatories to the Kyoto Protocol. Impacts of disturbance on greenhouse gas (GHG) inventories are important for many countries with large forest estates prone to wildfires. Our objective was to measure changes in carbon stocks due to short-term combustion and to simulate longer-term carbon stock dynamics resulting from redistribution among biomass components following wildfire. We studied the impacts of a wildfire in 2009 that burnt temperate forest of tall, wet eucalypts in south-eastern Australia. Biomass combusted ranged from 40 to 58 tC ha−1, which represented 6–7% and 9–14% in low- and high-severity fire, respectively, of the pre-fire total biomass carbon stock. Pre-fire total stock ranged from 400 to 1040 tC ha−1 depending on forest age and disturbance history. An estimated 3.9 TgC was emitted from the 2009 fire within the forest region, representing 8.5% of total biomass carbon stock across the landscape. Carbon losses from combustion were large over hours to days during the wildfire, but from an ecosystem dynamics perspective, the proportion of total carbon stock combusted was relatively small. Furthermore, more than half the stock losses from combustion were derived from biomass components with short lifetimes. Most biomass remained on-site, although redistributed from living to dead components. Decomposition of these components and new regeneration constituted the greatest changes in carbon stocks over ensuing decades. A critical issue for carbon accounting policy arises because the timeframes of ecological processes of carbon stock change are longer than the periods for reporting GHG inventories for national emissions reductions targets. Carbon accounts should be comprehensive of all stock changes, but reporting against targets should be based on human-induced changes in carbon stocks to incentivise mitigation activities

  3. Monkeys and humans take local uncertainty into account when localizing a change.

    Science.gov (United States)

    Devkar, Deepna; Wright, Anthony A; Ma, Wei Ji

    2017-09-01

    Since sensory measurements are noisy, an observer is rarely certain about the identity of a stimulus. In visual perception tasks, observers generally take their uncertainty about a stimulus into account when doing so helps task performance. Whether the same holds in visual working memory tasks is largely unknown. Ten human and two monkey subjects localized a single change in orientation between a sample display containing three ellipses and a test display containing two ellipses. To manipulate uncertainty, we varied the reliability of orientation information by making each ellipse more or less elongated (two levels); reliability was independent across the stimuli. In both species, a variable-precision encoding model equipped with an "uncertainty-indifferent" decision rule, which uses only the noisy memories, fitted the data poorly. In both species, a much better fit was provided by a model in which the observer also takes the levels of reliability-driven uncertainty associated with the memories into account. In particular, a measured change in a low-reliability stimulus was given lower weight than the same change in a high-reliability stimulus. We did not find strong evidence that observers took reliability-independent variations in uncertainty into account. Our results illustrate the importance of studying the decision stage in comparison tasks and provide further evidence for evolutionary continuity of working memory systems between monkeys and humans.

  4. Accounting for multiple climate components when estimating climate change exposure and velocity

    Science.gov (United States)

    Nadeau, Christopher P.; Fuller, Angela K.

    2015-01-01

    The effect of anthropogenic climate change on organisms will likely be related to climate change exposure and velocity at local and regional scales. However, common methods to estimate climate change exposure and velocity ignore important components of climate that are known to affect the ecology and evolution of organisms.We develop a novel index of climate change (climate overlap) that simultaneously estimates changes in the means, variation and correlation between multiple weather variables. Specifically, we estimate the overlap between multivariate normal probability distributions representing historical and current or projected future climates. We provide methods for estimating the statistical significance of climate overlap values and methods to estimate velocity using climate overlap.We show that climates have changed significantly across 80% of the continental United States in the last 32 years and that much of this change is due to changes in the variation and correlation between weather variables (two statistics that are rarely incorporated into climate change studies). We also show that projected future temperatures are predicted to be locally novel (using climate overlap compared to 1·4 km yr−1 when estimated using traditional methods.Our results suggest that accounting for changes in the means, variation and correlation between multiple weather variables can dramatically affect estimates of climate change exposure and velocity. These climate components are known to affect the ecology and evolution of organisms, but are ignored by most measures of climate change. We conclude with a set of future directions and recommend future work to determine which measures of climate change exposure and velocity are most related to biological responses to climate change.

  5. Clusters Regarding Key Factors Affecting Changes in Accounting, Finance, Administration and Management Control

    Directory of Open Access Journals (Sweden)

    Rodica Gabriela Blidisel

    2010-01-01

    Full Text Available During the last decade, important changes have occurred in public governance, which has evolved in this time from hierarchical bureaucracy to participatory governance, where the role of citizens in public decision-making process is more direct. There were performed reforms in finance, management administration and finances of public sector. Starting from the factors that influenced during the history the accounting, finances, administration and management control, we want to test the factors that affect the changes of these elements in Romanian environment.

  6. Accounting for psychotropic medication changes in prisons: patient and doctor perspectives.

    Science.gov (United States)

    Hassan, Lamiece; Edge, Dawn; Senior, Jane; Shaw, Jenny

    2015-07-01

    Psychotropic medicines are widely used to treat mental illness; however, people entering prison commonly report that prescribed psychotropic medicines are changed or withdrawn, adding to their distress in difficult times. Drawing on three extracts from a larger qualitative dataset in which patients and doctors were interviewed about psychotropic medication use in English prisons, we combined discursive psychological and Foucauldian discourse analysis techniques to examine how individuals accounted for medication changes. Patients used four discursive strategies to organize descriptions of medication changes: they established entitlement to psychotropic medication, questioned the clinical judgment of prison doctors; highlighted communication problems; and attributed negative health outcomes to medication regime changes. In contrast, we examined an effective defense by a general practitioner, which showed how clinical needs were prioritized over previously held prescriptions when making prescribing decisions. Wider implications for continuity and equivalence of care between prisons and the wider community are discussed. © The Author(s) 2014.

  7. The GHG balance of biofuels taking into account land use change

    International Nuclear Information System (INIS)

    Lange, Mareike

    2011-01-01

    The contribution of biofuels to the saving of greenhouse gas (GHG) emissions has recently been questioned because of emissions resulting from land use change (LUC) for bioenergy feedstock production. We investigate how the inclusion of the carbon effect of LUC into the carbon accounting framework, as scheduled by the European Commission, impacts on land use choices for an expanding biofuel feedstock production. We first illustrate the change in the carbon balances of various biofuels, using methodology and data from the IPCC Guidelines for National Greenhouse Gas Inventories. It becomes apparent that the conversion of natural land, apart from grassy savannahs, impedes meeting the EU's 35% minimum emissions reduction target for biofuels. We show that the current accounting method mainly promotes biofuel feedstock production on former cropland, thus increasing the competition between food and fuel production on the currently available cropland area. We further discuss whether it is profitable to use degraded land for commercial bioenergy production as requested by the European Commission to avoid undesirable LUC and conclude that the current regulation provides little incentive to use such land. The exclusive consideration of LUC for bioenergy production minimizes direct LUC at the expense of increasing indirect LUC. - Research highlights: → We analyzed the EC's current sustainability regulations for biofuels with respect to land use change (LUC). → The current regulatory system taking LUCs into account minimizes direct LUC at the cost of increasing indirect LUC. → We propose subjecting all agricultural activities to a carbon accounting system. → In the short run, the indirect LUC risk can be reduced by promoting high energy productive crops and biofuel feedstock production on degraded land.

  8. 47 CFR 36.504 - Accumulated depreciation-Property held for future telecommunications use-Account 3200.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accumulated depreciation-Property held for future telecommunications use-Account 3200. 36.504 Section 36.504 Telecommunication FEDERAL... TELECOMMUNICATIONS COMPANIES 1 Reserves and Deferrals § 36.504 Accumulated depreciation—Property held for future...

  9. Detecting and taking into account possible impacts of climate change on hydrological extremes

    International Nuclear Information System (INIS)

    Renard, B.

    2008-01-01

    Climate change is widely considered as a reality by scientists. Nevertheless, impacts on hydrological extremes are more difficult to observe and to forecast. The aim of this thesis is to answer the following questions: How to detect changes in hydro-climatic series? What are the observed changes for extreme discharges in France? How to take into account possible changes in frequency analysis? These objectives refer to both local and regional scales. This paper describes the developments related to the third question. In a first step, the concept of return period is revisited in a non-stationary context. Frequency analysis methods are then updated in order to account for evolutions in time. This is achieved by modelling trends affecting the distribution parameters. Parameter estimation uses the Bayesian formalism, which is a convenient tool for quantifying the uncertainty related to the stationarity hypothesis. This approach can be generalized at the regional scale, by means of non-stationary regional models. Such models are more general than the model underlying the index flood method. However, results of such a regional analysis are affected by the spatial dependence existing between studied sites. Impacts of this dependence on quantile estimates are highlighted, and a first approach is proposed in order to explicitly model spatial dependence. (author)

  10. Accounting for health in climate change policies: a case study of Fiji.

    Science.gov (United States)

    Morrow, Georgina; Bowen, Kathryn

    2014-01-01

    Climate change is expected to affect the health of most populations in the coming decades, having the greatest impact on the poorest and most disadvantaged people in the world. The Pacific islands, including Fiji, are particularly vulnerable to the effects of climate change. The three major health impacts of climate change in Fiji explored in this study were dengue fever, diarrhoeal disease, and malnutrition, as they each pose a significant threat to human health. The aim of this study was to investigate to what extent the Fiji National Climate Change Policy, and a selection of relevant sectoral policies, account for these human health effects of climate change. The study employed a three-pronged policy analysis to evaluate: 1) the content of the Fijian National Climate Change Policy and to what extent health was incorporated within this; 2) the context within which the policy was developed; 3) the relevant processes; and 4) the actors involved. A selection of relevant sectoral policies were also analysed to assess the extent to which these included climate change and health considerations. The policy analysis showed that these three health impacts of climate change were only considered to a minor extent, and often indirectly, in both the Fiji National Climate Change Policy and the corresponding National Climate Change Adaptation Strategy, as well as the Public Health Act. Furthermore, supporting documents in relevant sectors including water and agriculture made no mention of climate change and health impacts. The projected health impacts of climate change should be considered as part of reviewing the Fiji National Climate Change Policy and National Climate Change Adaptation Strategy, and the Public Health Act. In the interest of public health, this should include strategies for combating dengue fever, malnutrition, and water-borne disease. Related sectoral policies in water and agriculture should also be revised to consider climate change and its impact on human

  11. Accounting for health in climate change policies: a case study of Fiji

    Directory of Open Access Journals (Sweden)

    Georgina Morrow

    2014-05-01

    Full Text Available Background: Climate change is expected to affect the health of most populations in the coming decades, having the greatest impact on the poorest and most disadvantaged people in the world. The Pacific islands, including Fiji, are particularly vulnerable to the effects of climate change. Objective: The three major health impacts of climate change in Fiji explored in this study were dengue fever, diarrhoeal disease, and malnutrition, as they each pose a significant threat to human health. The aim of this study was to investigate to what extent the Fiji National Climate Change Policy, and a selection of relevant sectoral policies, account for these human health effects of climate change. Design: The study employed a three-pronged policy analysis to evaluate: 1 the content of the Fijian National Climate Change Policy and to what extent health was incorporated within this; 2 the context within which the policy was developed; 3 the relevant processes; and 4 the actors involved. A selection of relevant sectoral policies were also analysed to assess the extent to which these included climate change and health considerations. Results: The policy analysis showed that these three health impacts of climate change were only considered to a minor extent, and often indirectly, in both the Fiji National Climate Change Policy and the corresponding National Climate Change Adaptation Strategy, as well as the Public Health Act. Furthermore, supporting documents in relevant sectors including water and agriculture made no mention of climate change and health impacts. Conclusions: The projected health impacts of climate change should be considered as part of reviewing the Fiji National Climate Change Policy and National Climate Change Adaptation Strategy, and the Public Health Act. In the interest of public health, this should include strategies for combating dengue fever, malnutrition, and water-borne disease. Related sectoral policies in water and agriculture should

  12. 26 CFR 1.167(a)-7 - Accounting for depreciable property.

    Science.gov (United States)

    2010-04-01

    ... treating each individual item as an account, or by combining two or more assets in a single account. Assets..., unadjusted for depreciation or salvage, shall be removed from the asset account and shall be charged to the... asset shall be removed from the asset account, and the depreciation reserve shall be charged with the...

  13. Aircraft noise: accounting for changes in air traffic with time of day.

    Science.gov (United States)

    Schäffer, Beat; Bütikofer, Rudolf; Plüss, Stefan; Thomann, Georg

    2011-01-01

    Aircraft noise contours are estimated using model calculations and, due to their impact on land use planning, they need to be highly accurate. During night time, not only the number and dominant types of aircraft may differ from daytime but also the flight paths flown may differ. To determine to which detail these variations in flight paths need to be considered, calculations were performed exemplarily for two airports using all available radar data over 1 year, taking into account their changes over the day. The results of this approach were compared with results of a simpler approach which does not consider such changes. While both calculations yielded similar results for the day and close to the airport, differences increased with distance as well as with the period of day (dayaccounted for the flight path changes in full detail. Possible legal consequences of such different modeling approaches are estimated, and the model results are compared to monitoring measurements. Finally, the situations for which the simpler approach is sufficiently accurate are ascertained.

  14. Property Accounting. A Handbook of Standard Terminology and a Guide for Classifying Information about Education Property. State Educational Records and Reports Series: Handbook III, Revised 1977.

    Science.gov (United States)

    Seibert, Ivan N.

    This handbook is offered as a resource for local, intermediate, state, and federal education officials to assist in the identification, organization, and definition of data and information about education property. An introduction and directions are followed by a discussion of concepts associated with property accounting and some general…

  15. Developing a tuberculosis transmission model that accounts for changes in population health.

    Science.gov (United States)

    Oxlade, Olivia; Schwartzman, Kevin; Benedetti, Andrea; Pai, Madhukar; Heymann, Jody; Menzies, Dick

    2011-01-01

    Simulation models are useful in policy planning for tuberculosis (TB) control. To accurately assess interventions, important modifiers of the epidemic should be accounted for in evaluative models. Improvements in population health were associated with the declining TB epidemic in the pre-antibiotic era and may be relevant today. The objective of this study was to develop and validate a TB transmission model that accounted for changes in population health. We developed a deterministic TB transmission model, using reported data from the pre-antibiotic era in England. Change in adjusted life expectancy, used as a proxy for general health, was used to determine the rate of change of key epidemiological parameters. Predicted outcomes included risk of TB infection and TB mortality. The model was validated in the setting of the Netherlands and then applied to modern Peru. The model, developed in the setting of England, predicted TB trends in the Netherlands very accurately. The R(2) value for correlation between observed and predicted data was 0.97 and 0.95 for TB infection and mortality, respectively. In Peru, the predicted decline in incidence prior to the expansion of "Directly Observed Treatment Short Course" (The DOTS strategy) was 3.7% per year (observed = 3.9% per year). After DOTS expansion, the predicted decline was very similar to the observed decline of 5.8% per year. We successfully developed and validated a TB model, which uses a proxy for population health to estimate changes in key epidemiology parameters. Population health contributed significantly to improvement in TB outcomes observed in Peru. Changing population health should be incorporated into evaluative models for global TB control.

  16. Activation of spleen cells by ArtinM may account for its immunomodulatory properties.

    Science.gov (United States)

    Silva, Thiago Aparecido da; Souza, Maria Aparecida de; Cecílio, Nerry Tatiana; Roque-Barreira, Maria Cristina

    2014-09-01

    ArtinM is a D-mannose-binding lectin extracted from Artocarpus heterophyllus that promotes interleukin-12 production by macrophages and dendritic cells. This property is considered responsible for T helper 1 immunity induced in vivo after ArtinM administration. In this study, we investigated the effect of native (jArtinM) and recombinant (rArtinM) forms of lectin on murine spleen cells and isolated T lymphocytes. We found that ArtinM binds to the surface of spleen cells. This interaction, which was blocked by D-mannose, induced cell activation, as manifested by increased mitochondrial activity, interleukin-2 production, and cell proliferation. We verified that a 30-times higher concentration of rArtinM was required to trigger optimal activation of spleen cells compared with that needed with jArtinM, although these proteins have identical sugar recognition properties and use the same signaling molecules to trigger cell activation. Because the distinction between native and recombinant is restricted to their tertiary structure (tetrameric and monomeric, respectively), we postulated that the multi-valence of jArtinM accounts for its superiority in promoting clustering of cell surface glycoreceptors and activation. The jArtinM and rArtinM activation effect exerted on spleen cells was reproduced on purified CD4(+) T cells. Our results suggest that ArtinM interaction with T cells leads to responses that may act in concert with the interleukin-12 produced by antigen-presenting cells to modulate immunity toward the T helper 1 axis. Further studies are necessary to dissect ArtinM/T-cell interactions to more fully understand the immunomodulation induced by carbohydrate recognition.

  17. Accounting for indirect land-use change in the life cycle assessment of biofuel supply chains

    Science.gov (United States)

    Sanchez, Susan Tarka; Woods, Jeremy; Akhurst, Mark; Brander, Matthew; O'Hare, Michael; Dawson, Terence P.; Edwards, Robert; Liska, Adam J.; Malpas, Rick

    2012-01-01

    The expansion of land used for crop production causes variable direct and indirect greenhouse gas emissions, and other economic, social and environmental effects. We analyse the use of life cycle analysis (LCA) for estimating the carbon intensity of biofuel production from indirect land-use change (ILUC). Two approaches are critiqued: direct, attributional life cycle analysis and consequential life cycle analysis (CLCA). A proposed hybrid ‘combined model’ of the two approaches for ILUC analysis relies on first defining the system boundary of the resulting full LCA. Choices are then made as to the modelling methodology (economic equilibrium or cause–effect), data inputs, land area analysis, carbon stock accounting and uncertainty analysis to be included. We conclude that CLCA is applicable for estimating the historic emissions from ILUC, although improvements to the hybrid approach proposed, coupled with regular updating, are required, and uncertainly values must be adequately represented; however, the scope and the depth of the expansion of the system boundaries required for CLCA remain controversial. In addition, robust prediction, monitoring and accounting frameworks for the dynamic and highly uncertain nature of future crop yields and the effectiveness of policies to reduce deforestation and encourage afforestation remain elusive. Finally, establishing compatible and comparable accounting frameworks for ILUC between the USA, the European Union, South East Asia, Africa, Brazil and other major biofuel trading blocs is urgently needed if substantial distortions between these markets, which would reduce its application in policy outcomes, are to be avoided. PMID:22467143

  18. Accounting for indirect land-use change in the life cycle assessment of biofuel supply chains.

    Science.gov (United States)

    Sanchez, Susan Tarka; Woods, Jeremy; Akhurst, Mark; Brander, Matthew; O'Hare, Michael; Dawson, Terence P; Edwards, Robert; Liska, Adam J; Malpas, Rick

    2012-06-07

    The expansion of land used for crop production causes variable direct and indirect greenhouse gas emissions, and other economic, social and environmental effects. We analyse the use of life cycle analysis (LCA) for estimating the carbon intensity of biofuel production from indirect land-use change (ILUC). Two approaches are critiqued: direct, attributional life cycle analysis and consequential life cycle analysis (CLCA). A proposed hybrid 'combined model' of the two approaches for ILUC analysis relies on first defining the system boundary of the resulting full LCA. Choices are then made as to the modelling methodology (economic equilibrium or cause-effect), data inputs, land area analysis, carbon stock accounting and uncertainty analysis to be included. We conclude that CLCA is applicable for estimating the historic emissions from ILUC, although improvements to the hybrid approach proposed, coupled with regular updating, are required, and uncertainly values must be adequately represented; however, the scope and the depth of the expansion of the system boundaries required for CLCA remain controversial. In addition, robust prediction, monitoring and accounting frameworks for the dynamic and highly uncertain nature of future crop yields and the effectiveness of policies to reduce deforestation and encourage afforestation remain elusive. Finally, establishing compatible and comparable accounting frameworks for ILUC between the USA, the European Union, South East Asia, Africa, Brazil and other major biofuel trading blocs is urgently needed if substantial distortions between these markets, which would reduce its application in policy outcomes, are to be avoided.

  19. Hospital acquisitions, parenting styles and management accounting change: An institutional perspective.

    Science.gov (United States)

    Dossi, Andrea; Lecci, Francesca; Longo, Francesco; Morelli, Marco

    2017-02-01

    Many healthcare scholars have applied institutional theories to the study of management accounting systems (MAS) change. However, little attention has been devoted to MAS change within groups. Kostova et al. highlight the limitations of traditional institutional frameworks in studying groups since they are characterised not only by the existence of external institutional environments but also by intra-organisational (meso-level) ones. Given this background, the research question is: how does the meso-level institutional environment affect MAS change in healthcare groups? We use a longitudinal multiple-case study design to understand the role of headquarters in shaping local MAS change. We would expect companies to adopt similar MAS. However, we argue that the relationship between external institutions and MAS change cannot be wholly understood without taking into consideration the role of headquarters. Our analysis shows how hospitals facing the same external institutional environment implement different MAS as a consequence of different parenting styles. From a scientific perspective, our article contributes to broaden traditional institutional theoretical frameworks.

  20. 48 CFR 9903.302-3 - Illustrations of changes which meet the definition of “change to a cost accounting practice.”

    Science.gov (United States)

    2010-10-01

    ... which meet the definition of âchange to a cost accounting practice.â 9903.302-3 Section 9903.302-3 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS CONTRACT...

  1. Analysis of the differences between the accounting and tax treatment for items of property, plant and equipment: The Peruvian case

    OpenAIRE

    Oscar Alfredo Díaz Becerra; Luis Alberto Durán Rojo; Amalia Valencia Medina

    2012-01-01

    This research work aims principally to make an analysis showing differences between the measurement and the recognition of items of property, plant and equipment. It focuses on the differences caused by existing differences between the treatment settled in the accounting standards and the one settled in the tax regulations related to Corporate Income Tax, for Peruvian case.A review of the related accounting standards and the standards established in the Peruvian Income Tax Law and its regulat...

  2. Simulated carbon emissions from land-use change are substantially enhanced by accounting for agricultural management

    International Nuclear Information System (INIS)

    Pugh, T A M; Arneth, A; Bayer, A D; Olin, S; Lindeskog, M; Schurgers, G; Ahlström, A; Klein Goldewijk, K

    2015-01-01

    It is over three decades since a large terrestrial carbon sink (S T ) was first reported. The magnitude of the net sink is now relatively well known, and its importance for dampening atmospheric CO 2 accumulation, and hence climate change, widely recognised. But the contributions of underlying processes are not well defined, particularly the role of emissions from land-use change (E LUC ) versus the biospheric carbon uptake (S L ; S T  = S L  − E LUC ). One key aspect of the interplay of E LUC and S L is the role of agricultural processes in land-use change emissions, which has not yet been clearly quantified at the global scale. Here we assess the effect of representing agricultural land management in a dynamic global vegetation model. Accounting for harvest, grazing and tillage resulted in cumulative E LUC since 1850 ca. 70% larger than in simulations ignoring these processes, but also changed the timescale over which these emissions occurred and led to underestimations of the carbon sequestered by possible future reforestation actions. The vast majority of Earth system models in the recent IPCC Fifth Assessment Report omit these processes, suggesting either an overestimation in their present-day S T , or an underestimation of S L , of up to 1.0 Pg C a −1 . Management processes influencing crop productivity per se are important for food supply, but were found to have little influence on E LUC . (letter)

  3. Governance through Economic Paradigms: Addressing Climate Change by Accounting for Health

    Directory of Open Access Journals (Sweden)

    Kristine Belesova

    2016-12-01

    Full Text Available Climate change is a major challenge for sustainable development, impacting human health, wellbeing, security, and livelihoods. While the post-2015 development agenda sets out action on climate change as one of the Sustainable Development Goals, there is little provision on how this can be achieved in tandem with the desired economic progress and the required improvements in health and wellbeing. This paper examines synergies and tensions between the goals addressing climate change and economic progress. We identify reductionist approaches in economics, such as ‘externalities’, reliance on the metric of the Gross Domestic Product, positive discount rates, and short-term profit targets as some of the key sources of tensions between these goals. Such reductionist approaches could be addressed by intersectoral governance mechanisms. Health in All Policies, health-sensitive macro-economic progress indicators, and accounting for long-term and non-monetary values are some of the approaches that could be adapted and used in governance for the SDGs. Policy framing of climate change and similar issues should facilitate development of intersectoral governance approaches.

  4. Material property changes of stainless steels under PWR irradiation

    International Nuclear Information System (INIS)

    Fukuya, Koji; Nishioka, Hiromasa; Fujii, Katsuhiko; Kamaya, Masayuki; Miura, Terumitsu; Torimaru, Tadahiko

    2009-01-01

    Structural integrity of core structural materials is one of the key issues for long and safe operation of pressurized water reactors. The stainless steel components are exposed to neutron irradiation and high-temperature water, which cause significant property changes and irradiation assisted stress corrosion cracking (IASCC) in some cases. Understanding of irradiation induced material property changes is essential to predict integrity of core components. In the present study, microstructure and microchemistry, mechanical properties, and IASCC behavior were examined in 316 stainless steels irradiated to 1 - 73 dpa in a PWR. Dose-dependent changes of dislocation loops and cavities, grain boundary segregation, tensile properties and fracture mode, deformation behavior, and their interrelation were discussed. Tensile properties and deformation behavior were well coincident with microstructural changes. IASCC susceptibility under slow strain rate tensile tests, IASCC initiation under constant load tests in simulated PWR primary water, and their relationship to material changes were discussed. (author)

  5. Climate change adaptation accounting for huge uncertainties in future projections - the case of urban drainage

    Science.gov (United States)

    Willems, Patrick

    2015-04-01

    Hydrological design parameters, which are currently used in the guidelines for the design of urban drainage systems (Willems et al., 2013) have been revised, taking the Flanders region of Belgium as case study. The revision involved extrapolation of the design rainfall statistics, taking into account the current knowledge on future climate change trends till 2100. Uncertainties in these trend projections have been assessed after statistically analysing and downscaling by a quantile perturbation tool based on a broad ensemble set of climate model simulation results (44 regional + 69 global control-scenario climate model run combinations for different greenhouse gas scenarios). The impact results of the climate scenarios were investigated as changes to rainfall intensity-duration-frequency (IDF) curves. Thereafter, the climate scenarios and related changes in rainfall statistics were transferred to changes in flood frequencies of sewer systems and overflow frequencies of storage facilities. This has been done based on conceptual urban drainage models. Also the change in storage capacity required to exceed a given overflow return period, has been calculated for a range of return periods and infiltration or throughflow rates. These results were used on the basis of the revision of the hydraulic design rules of urban drainage systems. One of the major challenges while formulating these policy guidelines was the consideration of the huge uncertainties in the future climate change projections and impact assessments; see also the difficulties and pitfalls reported by the IWA/IAHR Joint Committee on Urban Drainage - Working group on urban rainfall (Willems et al., 2012). We made use of the risk concept, and found it a very useful approach to deal with the high uncertainties. It involves an impact study of the different climate projections, or - for practical reasons - a reduced set of climate scenarios tailored for the specific type of impact considered (urban floods in our

  6. Paying Personal Property Transportation Contracts at the Defense Finance and Accounting Service-Indianapolis Center

    National Research Council Canada - National Science Library

    Bridges, W

    1997-01-01

    ...; procuring those services using Federal Acquisition Regulation (FAR) contracts. It also plans to centralize the payment process at the Defense Finance and Accounting Service-Indianapolis Center (DFAS...

  7. Accounting for metal bioavailability in assessing water quality: A step change?

    Science.gov (United States)

    Merrington, Graham; Peters, Adam; Schlekat, Christian E

    2016-02-01

    Bioavailability of metals to aquatic organisms can be considered to be a combination of the physicochemical factors governing metal behavior and the specific pathophysiological characteristics of the organism's biological receptor. Effectively this means that a measure of bioavailability will reflect the exposures that organisms in the water column actually "experience". This is important because it has long been established that measures of total metal in waters have limited relevance to potential environmental risk. The concept of accounting for bioavailability in regard to deriving and implementing environmental water quality standards is not new, but the regulatory reality has lagged behind the development of scientific evidence supporting the concept. Practical and technical reasons help to explain this situation. For example, concerns remain from regulators and the regulated that the efforts required to change existing systems of metal environmental protection that have been in place for over 35 yr are so great as not to be commensurate with likely benefits. However, more regulatory jurisdictions are now considering accounting for metal bioavailability in assessments of water quality as a means to support evidence-based decision-making. In the past decade, both the US Environmental Protection Agency and the European Commission have established bioavailability-based standards for metals, including Cu and Ni. These actions have shifted the debate toward identifying harmonized approaches for determining when knowledge is adequate to establish bioavailability-based approaches and how to implement them. © 2016 SETAC.

  8. Accounting for the risk of extreme outcomes in an integrated assessment of climate change

    International Nuclear Information System (INIS)

    Gerst, Michael D.; Howarth, Richard B.; Borsuk, Mark E.

    2010-01-01

    The potential for climate catastrophes, represented by 'fat-tailed' distributions on consequences, has attracted much attention recently. To date, however, most integrated assessment models have either been largely deterministic or deterministic with ex-post sensitivity analysis. The conclusions of such analyses are likely to differ from those employing models that accurately characterize society's joint preferences concerning time and risk, especially when distributions are fat-tailed. Using a dynamic stochastic general equilibrium model adapted from Nordhaus's DICE model, we show that failing to accurately account for risk can lead to substantial underestimation of the net benefits of greenhouse gas abatement. A robust finding of our analysis is that a lenient 'policy ramp' emissions reduction strategy is preferable over a more aggressive strategy-such as that advocated by the Stern Review-only if the model does not account for uncertainty about the climate system, the carbon cycle and economic damages, and specifies a consumption discount rate that is counterfactually higher than the historical global weighted average cost of capital of 4.0%. In the debate over uncertainty and time discounting, our results imply that what matters most in climate change assessment is the inclusion and particular specification of uncertainty rather than the precise choice of discount rate.

  9. Accounting for Organic Carbon Change in Deep Soil Altered Carbon Sequestration Efficiency

    Science.gov (United States)

    Li, J.; Liang, F.; Xu, M.; Huang, S.

    2017-12-01

    Study on soil organic carbon (SOC) sequestration under fertilization practices in croplands lacks information of soil C change at depth lower than plow layer (i.e. 20 30-cm). By synthesizing long-term datasets of fertilization experiments in four typical Chinese croplands representing black soil at Gongzhuling(GZL), aquatic Chao soil at Zhengzhou(ZZ), red soil at Qiyang(QY) and purple soil at Chongqing(CQ) city, we calculated changes in SOC storage relative to initial condition (ΔSOC) in 0-20cm and 0-60cm, organic C inputs (OC) from the stubble, roots and manure amendment, and C sequestration efficiency (CSE: the ratio of ΔSOC over OC) in 0-20cm and 0-60cm. The fertilization treatments include cropping with no fertilization (CK), chemical nitrogen, phosphorus and potassium fertilizers (NPK) and combined chemical fertilizers and manure (NPKM). Results showed SOC storage generally decreased with soil depth (i.e. 0-20 > 20-40, 40-60 cm) and increased with fertilizations (i.e. initial fertilizations, soil at depth (>20cm) can act as important soil carbon sinks in intrinsically high fertility soils (i.e. black soil) but less likely at poor fertility soil (i.e. aquatic Chao soil). It thus informs the need to account for C change in deep soils for estimating soil C sequestration capacity particularly with indigenously fertile cropland soils.

  10. Simulated carbon emissions from land-use change are substantially enhanced by accounting for agricultural management

    DEFF Research Database (Denmark)

    Pugh, T. A. M.; Arneth, A.; Olin, S.

    2015-01-01

    quantified at the global scale. Here we assess the effect of representing agricultural land management in a dynamic global vegetation model. Accounting for harvest, grazing and tillage resulted in cumulative E LUC since 1850 ca. 70% larger than in simulations ignoring these processes, but also changed...... processes are not well defined, particularly the role of emissions from land-use change (E LUC) versus the biospheric carbon uptake (S L; S T = S L − E LUC). One key aspect of the interplay of E LUC and S L is the role of agricultural processes in land-use change emissions, which has not yet been clearly...... the timescale over which these emissions occurred and led to underestimations of the carbon sequestered by possible future reforestation actions. The vast majority of Earth system models in the recent IPCC Fifth Assessment Report omit these processes, suggesting either an overestimation in their present...

  11. Homeostatic structural plasticity can account for topology changes following deafferentation and focal stroke.

    Science.gov (United States)

    Butz, Markus; Steenbuck, Ines D; van Ooyen, Arjen

    2014-01-01

    After brain lesions caused by tumors or stroke, or after lasting loss of input (deafferentation), inter- and intra-regional brain networks respond with complex changes in topology. Not only areas directly affected by the lesion but also regions remote from the lesion may alter their connectivity-a phenomenon known as diaschisis. Changes in network topology after brain lesions can lead to cognitive decline and increasing functional disability. However, the principles governing changes in network topology are poorly understood. Here, we investigated whether homeostatic structural plasticity can account for changes in network topology after deafferentation and brain lesions. Homeostatic structural plasticity postulates that neurons aim to maintain a desired level of electrical activity by deleting synapses when neuronal activity is too high and by providing new synaptic contacts when activity is too low. Using our Model of Structural Plasticity, we explored how local changes in connectivity induced by a focal loss of input affected global network topology. In accordance with experimental and clinical data, we found that after partial deafferentation, the network as a whole became more random, although it maintained its small-world topology, while deafferentated neurons increased their betweenness centrality as they rewired and returned to the homeostatic range of activity. Furthermore, deafferentated neurons increased their global but decreased their local efficiency and got longer tailed degree distributions, indicating the emergence of hub neurons. Together, our results suggest that homeostatic structural plasticity may be an important driving force for lesion-induced network reorganization and that the increase in betweenness centrality of deafferentated areas may hold as a biomarker for brain repair.

  12. Global mortality consequences of climate change accounting for adaptation costs and benefits

    Science.gov (United States)

    Rising, J. A.; Jina, A.; Carleton, T.; Hsiang, S. M.; Greenstone, M.

    2017-12-01

    Empirically-based and plausibly causal estimates of the damages of climate change are greatly needed to inform rapidly developing global and local climate policies. To accurately reflect the costs of climate change, it is essential to estimate how much populations will adapt to a changing climate, yet adaptation remains one of the least understood aspects of social responses to climate. In this paper, we develop and implement a novel methodology to estimate climate impacts on mortality rates. We assemble comprehensive sub-national panel data in 41 countries that account for 56% of the world's population, and combine them with high resolution daily climate data to flexibly estimate the causal effect of temperature on mortality. We find the impacts of temperature on mortality have a U-shaped response; both hot days and cold days cause excess mortality. However, this average response obscures substantial heterogeneity, as populations are differentially adapted to extreme temperatures. Our empirical model allows us to extrapolate response functions across the entire globe, as well as across time, using a range of economic, population, and climate change scenarios. We also develop a methodology to capture not only the benefits of adaptation, but also its costs. We combine these innovations to produce the first causal, micro-founded, global, empirically-derived climate damage function for human health. We project that by 2100, business-as-usual climate change is likely to incur mortality-only costs that amount to approximately 5% of global GDP for 5°C degrees of warming above pre-industrial levels. On average across model runs, we estimate that the upper bound on adaptation costs amounts to 55% of the total damages.

  13. Accounting for particle non-sphericity in modeling of mineral dust radiative properties in the thermal infrared

    International Nuclear Information System (INIS)

    Legrand, M.; Dubovik, O.; Lapyonok, T.; Derimian, Y.

    2014-01-01

    Spectral radiative parameters (extinction optical depth, single scattering albedo, asymmetry factor) of spheroids of mineral dust composed of quartz and clays have been simulated at wavelengths between 7.0 and 10.2 µm using a T-matrix code. In spectral intervals with high values of complex index of refraction and for large particles, the parameters cannot be fully calculated with the code. Practically, the calculations are stopped at a truncation radius over which the particles contribution cannot thus be taken into account. To deal with this issue, we have developed and applied an accurate corrective technique of T-matrix Size Truncation Compensation (TSTC). For a mineral dust described by its AERONET standard aspect ratio (AR) distribution, the full error margin when applying the TSTC is within 0.3% (or ±0.15%), whatever the radiative parameter and the wavelength considered, for quartz (the most difficult case). Large AR values limit also the possibilities of calculation with the code. The TSTC has been able to complete the calculations of the T-matrix code for a modified AERONET AR distribution with a maximum AR of 4.7 instead of 3 for the standard distribution. Comparison between the simulated properties of spheroids and of spheres of same volume confirms, in agreement with the literature, that significant differences are observed in the vicinity of the mineral resonant peaks (λ ca. 8.3–8.7 µm for quartz, ca. 9.3–9.5 µm for clays) and that they are due to absorption by the small particles. This is a favorable circumstance for the TSTC, which is concerned with the contribution of the largest particles. This technique of numerical calculation improves the accuracy of the simulated radiative parameters of mineral dust, which must lead to a progress in view of applications such as remote sensing or determination of energy balance of dust in the thermal infrared (TIR), incompletely investigated so far. - Highlights: • Completion of computation of mineral

  14. Accounting for Film-Forming and Damping Properties of Lubricants in Worm Gear Design

    Directory of Open Access Journals (Sweden)

    S. A. Polyakov

    2014-01-01

    Full Text Available The paper offers to use a curve of changing vibration amplitude of the rotating moment on the worm shaft of reducer in the process of growing brake (loading moment as one of criteria of the worm reducer operability. A condition of reducer operability at the nominal moment is lack of vibrations of the rotating moment with a critical value of amplitude.It is shown that vibrations of rotating moment on a shaft of the electric engine, by their nature, are self-vibrations in the system with "negative friction". Values of the brake moment at which there is a sharp increase of vibration amplitude leading to operability loss correspond to the nominal moment for this reducer or to the brake moment, corresponding to the maximum efficiency. It is shown that different lubricants differently influence on the generation of self-vibrations. The most efficient damping occurs when using oil with the additive "Striboil", and the reason of falling efficiency at the excess of the nominal moment is essentially increased energy losses at generation of vibrations with "negative friction", especially when approaching to the resonance area. Thus, taking into account a nature of damping vibrations, with using different lubricants, allows us to increase the permissible tension since the more is a damping value the more is a brake moment corresponding to the maximum efficiency. It is noted that, when using the additives to oils, a growth of the permissible tension is caused by the processes of film formation increasing the real contact area, which increases its share of the nominal contact area determined by the Hertz formula.

  15. Model of mechanical properties change of steel during rolling with use of hightemperature thermomechanical treatment

    International Nuclear Information System (INIS)

    Zhadan, V.T.; Gubenko, V.T.; Bernshtejn, M.L.; Binarskij, M.S.

    1975-01-01

    A mathematical model is proposed of changes in the mechanical properties of the steel-50KHGA in the process of rolling with application of a high-temperature thermomechanical treatment (HTTMT). The model accounts for all the main particularities of the structure formation processes during a high temperature deformation of metals and alloys. The nonmonotonic dependence of the steel mechanical properties on the deformation velocity can be presented as a result of a summary effect of three parallel processes on the formation of these properties: hot working, softening and substructural hardening. The mathematical model has been constructed by the iteration method

  16. Muscle changes can account for bone loss after botulinum toxin injection.

    Science.gov (United States)

    Manske, Sarah L; Boyd, Steven K; Zernicke, Ronald F

    2010-12-01

    Studies to date have assumed that botulinum toxin type A (BTX) affects bone indirectly, through its action on muscle. We hypothesized that BTX has no discernable effect on bone morphometry, independent of its effect on muscle. Therefore, we investigated whether BTX had an additional effect on bone when combined with tenotomy compared to tenotomy in isolation. Female BALB/c mice (n = 73) underwent one of the following procedures in the left leg: BTX injection and Achilles tenotomy (BTX-TEN), BTX injection and sham surgery (BTX-sham), Achilles tenotomy (TEN), or sham surgery (sham). BTX groups were injected with 20 μL of BTX (1 U/100 g) in the posterior lower hindlimb. At 4 weeks, muscle cross-sectional area (MCSA) and tibial bone morphometry were assessed using micro-CT. Each treatment, other than sham, resulted in significant muscle and bone loss (P properties. We found that BTX injection resulted in more adverse muscle and bone effects than tenotomy and that effects were amplified when the procedures were combined. However, between-group differences in bone could be accounted for by MCSA. We conclude that any independent effect of BTX on bone morphometry is likely small or negligible compared with the effect on muscle.

  17. Accounting for baseline differences and measurement error in the analysis of change over time.

    Science.gov (United States)

    Braun, Julia; Held, Leonhard; Ledergerber, Bruno

    2014-01-15

    If change over time is compared in several groups, it is important to take into account baseline values so that the comparison is carried out under the same preconditions. As the observed baseline measurements are distorted by measurement error, it may not be sufficient to include them as covariate. By fitting a longitudinal mixed-effects model to all data including the baseline observations and subsequently calculating the expected change conditional on the underlying baseline value, a solution to this problem has been provided recently so that groups with the same baseline characteristics can be compared. In this article, we present an extended approach where a broader set of models can be used. Specifically, it is possible to include any desired set of interactions between the time variable and the other covariates, and also, time-dependent covariates can be included. Additionally, we extend the method to adjust for baseline measurement error of other time-varying covariates. We apply the methodology to data from the Swiss HIV Cohort Study to address the question if a joint infection with HIV-1 and hepatitis C virus leads to a slower increase of CD4 lymphocyte counts over time after the start of antiretroviral therapy. Copyright © 2013 John Wiley & Sons, Ltd.

  18. 76 FR 40817 - Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment...

    Science.gov (United States)

    2011-07-12

    ... 2011) * * * * * I. Disclosure Statement--Cost Accounting Practices and Certification (a) Any contract... heading ``Disclosure and Consistency of Cost Accounting Practices'', by revising the clause date and...) * * * * * (c) Disclosure and Consistency of Cost Accounting Practices. (1) The contracting officer shall insert...

  19. Soil carbon accounting and assumptions for forestry and forest-related land use change

    Science.gov (United States)

    Linda S. Heath; James E. Smith

    2000-01-01

    Comprehensive, large-scale carbon accounting systems are needed as nations agree to work toward reducing their greenhouse gas (GHG) emissions. However, adopting a standard accounting system is difficult because multiple science and policy uses for such a system help fuel the debate about the nature of an appropriate system. Accounting systems must address all major...

  20. 18 CFR 367.2820 - Account 282, Accumulated deferred income taxes-Other property.

    Science.gov (United States)

    2010-04-01

    ... transfer the balance in this account or any related portion to retained earnings or make any other use of... it can be determined that the related balance must be retained to offset future group item tax...

  1. Medicare changes create accounting, reporting, and auditing problems. Task Force on Federal Health Care Legislation, American Institute of Certified Public Accountants.

    Science.gov (United States)

    1984-11-01

    Hospital auditors and financial officers must adjust and react to the changing financial healthcare environment brought about by PPS. A close review of accounting systems, reporting methods, auditing procedures, and internal control systems should be made to determine that assets are safe-guarded and financial information is presented in conformity with GAAP. This article identified new problems and suggested solutions. Old tasks may no longer be necessary. For example, retroactive adjustments are not as important as they used to be. Estimates for capital and outpatient costs may continue to be required, but elaborate cost-finding techniques may no longer be necessary to estimate retroactive adjustments for reimbursable items. We recommend that prior to beginning an audit of a hospital's financial statements, each hospital's financial officers and its auditors discuss the possible accounting, reporting, and auditing implications as a result of PPS.

  2. ACCOUNTING TREATMENT OF TAXES ON INCOME: A COMPARATIVE STUDY ON THE CHANGE IN THE BRAZILIAN STANDARDS

    Directory of Open Access Journals (Sweden)

    Tarso Rocha Lula Pereira

    2014-09-01

    Full Text Available The corporate accounting has as one of its sub area the tax area. The Brazilian Securities Commission issued the Deliberation 273/1998 and 599/2009, and the Federal Accounting Council, adopted Resolution 998/2004 and 1189/2009. Moreover, the Accounting Pronouncements Committee approved the statement 32/2009, all those dealing with income taxes, however, only the CPC 32, the Resolution 1189/2009 and the Resolution 599/2009 have been edited based on the International Accounting Standards 12 of the International Accounting Standards Board. All of these standards rule on the same subject, share substantial differences, but do not have the same structure. Thus, the aim of this work is to verify whether the update of accounting rules are consistent with IAS 12. The work is important to confirm how the Brazilian rules can contribute to the objective of the accounting science. It is a qualitative study and descriptive analysis.

  3. Accounting and auditing of sectional title property: An overview from the governance perspective in a developing country

    Directory of Open Access Journals (Sweden)

    Leandi Steenkamp

    2017-02-01

    Full Text Available The sectional title industry has been a part of the property landscape in South Africa for almost half a century, and plays a profound role in addressing the housing problem in the country. Stakeholders such as owners and investors in sectional title property are in most cases not directly involved in the management thereof, and place reliance on the audited annual financial statements of bodies corporate for decision-making purposes. Although the industry seems to be highly regulated, the legislation regarding accounting and auditing of sectional title property is vague and ambiguous. Furthermore, there are no industry-specific auditing and accounting standards to guide accounting and auditing practitioners in performing their work and industry financial benchmarks are not readily available. In addition, financial pressure on sectional title schemes is often very high due to the fact that some owners exercise unrealistic pressure to keep monthly levies as low as possible. Very little academic research has been undertaken on the sectional title industry in South Africa from an accounting and auditing perspective. The aim of this article is threefold: Firstly, to discuss the findings of a literature review on uncertainties, ambiguity and confusing aspects in legislation regarding the audit of sectional title property that may cause or increase the audit expectation gap. Secondly, to discuss the empirical findings of accountancy-related aspects of a sample of body corporate financial statements and accompanying audit reports, in order to identify current benchmarks, challenges, trends, deficiencies in reporting and possible norms for the sectional title industry. Specific reference will be made to the difference between the bodies corporate in the Mangaung and Matjhabeng areas. Thirdly, practical recommendations will be made on possibilities of closing the expectation gap, and further research opportunities in this regard will be discussed.

  4. Successive change regularity of actinide properties with atomic number

    International Nuclear Information System (INIS)

    Yang Xuexian

    1990-08-01

    The development and achievements on chemistry of actinide elements are summarised. The relations of properties of actinides to their electronic configurations of valence electronic shells are discussed. Some anomalies of solid properties, the radius contraction, the stable state effect of f 7n -orbits (n = 0, 1, 2) and the tetrad effect of oxidation states, etc., with atomic number (Z) are described. 31 figures appended show directly the successive change regularity of actinide properties with Z

  5. Experimental investigation on the changes in bed properties of a ...

    African Journals Online (AJOL)

    Experimental investigation on the changes in bed properties of a downdraft ... pressure measurements, physical observation, sampling of bed particles, bed agitation, etc. The generated producer gas was cleaned and cooled in downstream ...

  6. Adaptive Replanning to Account for Lumpectomy Cavity Change in Sequential Boost After Whole-Breast Irradiation

    Energy Technology Data Exchange (ETDEWEB)

    Chen, Xiaojian [Department of Radiation Oncology, Medical College of Wisconsin, Milwaukee, Wisconsin (United States); Qiao, Qiao [Department of Radiation Oncology, Medical College of Wisconsin, Milwaukee, Wisconsin (United States); Department of Radiotherapy, First Hospital of China Medical University, Shenyang (China); DeVries, Anthony [Department of Radiation Oncology, Medical College of Wisconsin, Milwaukee, Wisconsin (United States); Li, Wenhui [Department of Radiation Oncology, Medical College of Wisconsin, Milwaukee, Wisconsin (United States); Department of Radiotherapy, Yunnan Tumor Hospital, Kunming (China); Currey, Adam; Kelly, Tracy; Bergom, Carmen; Wilson, J. Frank [Department of Radiation Oncology, Medical College of Wisconsin, Milwaukee, Wisconsin (United States); Li, X. Allen, E-mail: ali@mcw.edu [Department of Radiation Oncology, Medical College of Wisconsin, Milwaukee, Wisconsin (United States)

    2014-12-01

    Purpose: To evaluate the efficiency of standard image-guided radiation therapy (IGRT) to account for lumpectomy cavity (LC) variation during whole-breast irradiation (WBI) and propose an adaptive strategy to improve dosimetry if IGRT fails to address the interfraction LC variations. Methods and Materials: Daily diagnostic-quality CT data acquired during IGRT in the boost stage using an in-room CT for 19 breast cancer patients treated with sequential boost after WBI in the prone position were retrospectively analyzed. Contours of the LC, treated breast, ipsilateral lung, and heart were generated by populating contours from planning CTs to boost fraction CTs using an auto-segmentation tool with manual editing. Three plans were generated on each fraction CT: (1) a repositioning plan by applying the original boost plan with the shift determined by IGRT; (2) an adaptive plan by modifying the original plan according to a fraction CT; and (3) a reoptimization plan by a full-scale optimization. Results: Significant variations were observed in LC. The change in LC volume at the first boost fraction ranged from a 70% decrease to a 50% increase of that on the planning CT. The adaptive and reoptimization plans were comparable. Compared with the repositioning plans, the adaptive plans led to an improvement in target coverage for an increased LC case (1 of 19, 7.5% increase in planning target volume evaluation volume V{sub 95%}), and breast tissue sparing for an LC decrease larger than 35% (3 of 19, 7.5% decrease in breast evaluation volume V{sub 50%}; P=.008). Conclusion: Significant changes in LC shape and volume at the time of boost that deviate from the original plan for WBI with sequential boost can be addressed by adaptive replanning at the first boost fraction.

  7. Stop saving the planet! Carbon accounting of superheroes and their impacts on climate change

    Science.gov (United States)

    Traer, M. M.; Haupt, R. J.; Grubert, E.

    2017-12-01

    In the pursuit of justice, Superman leaps tall buildings in a single bound (Siegel & Shuster, 1933). Ironman invents and deploys inconceivable technology to defeat evil forces (Lee et al., 1963). And Batman outfits himself with everything a flying-vigilante-mammal needs to battle the corrupt underbelly of Gotham City (Finger & Kane, 1939). In their own way, superheroes try to make the planet a better place for us mere mortals. But given the global environmental crisis underway, shouldn't we examine superheroes more thoroughly? As fellow inhabitants of Earth, don't we owe it to ourselves to question how much Iron-Man and his rocket boots contribute to global warming? Or how many pounds of carbon dioxide the Batmobile releases into the atmosphere? In other words, shouldn't we know which superpowers are really saving the planet, and which might actually be hurting it? In this analysis, we explore nine representative superheroes and use carbon accounting techniques, including life-cycle assessment, to determine which characters are truly best for the environment. We consider a number of super-powers with clear carbon sources including advanced computational technology, extreme calorie-rich diets, maintenance of impressive physiques, and material combustion. We find that, combined, our representative superheroes emit more carbon dioxide than most countries. Of course we're still grateful that our superheroes are protecting us from terrifying threats. But when it comes to climate change, we're all in this together.

  8. In Silico Assessment of Literature Insulin Bolus Calculation Methods Accounting for Glucose Rate of Change.

    Science.gov (United States)

    Cappon, Giacomo; Marturano, Francesca; Vettoretti, Martina; Facchinetti, Andrea; Sparacino, Giovanni

    2018-05-01

    The standard formula (SF) used in bolus calculators (BCs) determines meal insulin bolus using "static" measurement of blood glucose concentration (BG) obtained by self-monitoring of blood glucose (SMBG) fingerprick device. Some methods have been proposed to improve efficacy of SF using "dynamic" information provided by continuous glucose monitoring (CGM), and, in particular, glucose rate of change (ROC). This article compares, in silico and in an ideal framework limiting the exposition to possibly confounding factors (such as CGM noise), the performance of three popular techniques devised for such a scope, that is, the methods of Buckingham et al (BU), Scheiner (SC), and Pettus and Edelman (PE). Using the UVa/Padova Type 1 diabetes simulator we generated data of 100 virtual subjects in noise-free, single-meal scenarios having different preprandial BG and ROC values. Meal insulin bolus was computed using SF, BU, SC, and PE. Performance was assessed with the blood glucose risk index (BGRI) on the 9 hours after meal. On average, BU, SC, and PE improve BGRI compared to SF. When BG is rapidly decreasing, PE obtains the best performance. In the other ROC scenarios, none of the considered methods prevails in all the preprandial BG conditions tested. Our study showed that, at least in the considered ideal framework, none of the methods to correct SF according to ROC is globally better than the others. Critical analysis of the results also suggests that further investigations are needed to develop more effective formulas to account for ROC information in BCs.

  9. How to account for irreversibility in integrated assessment of climate change?

    International Nuclear Information System (INIS)

    Ha Duong, M.

    1998-04-01

    How to account for irreversibility in integrated assessment of climate change? This Ph. D. thesis in Economics balances discounting, technical progress and the inertia of existing capital stock against uncertainty and the inertia of socio-economic systems to examine the issue of near term limitations of greenhouse gases emissions. After a general overview in chapter 2, and a more historical presentation of the debates in chapter 3, chapter 4 proceeds to review a large number of integrated assessment models. Chapter 5 introduces a Model on the Dynamics of Inertia and Adaptability of energy systems: DIAM, used to discuss how much previous studies might have overestimated the long term costs of CO 2 limitations and underestimated adjustment costs. It shows that, given a target date for atmospheric CO 2 concentration stabilisation, a higher inertia implies a lower optimal concentration trajectory. In a sequential decision framework, chapter 6 shows that current uncertainties about which CO 2 concentration ceiling would not present dangerous interference with the climate system justifies precautionary action. Finally, chapter 7 uses the irreversibility effect theory to define formally situations of decision under controversy and compare the irreversibility of CO 2 accumulation with the irreversibility of investments needed to moderate it. An option value for greenhouse gases emissions limitations is computed. (author)

  10. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

    The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards. Since 2005, all EU listed

  11. THE IMPACT OF NEW CHANGES IFRS ON THE ACCOUNTING OF CREDIT INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    Alexandra Doroş

    2012-01-01

    Full Text Available Legislative stages in accordance with IFRS accounting treatment, began to OMF no. 907/2005- approving categories of entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that comply with European directives, as amended, continued with NBR Order no. 13/2008, NBR Order no. 15/2009, NBR Order no. 9/2010 and ends with NBR Order no. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International Financial Reporting Standards applicable to credit institutions.

  12. Analysis of the differences between the accounting and tax treatment for items of property, plant and equipment: The Peruvian case

    Directory of Open Access Journals (Sweden)

    Oscar Alfredo Díaz Becerra

    2012-12-01

    Full Text Available This research work aims principally to make an analysis showing differences between the measurement and the recognition of items of property, plant and equipment. It focuses on the differences caused by existing differences between the treatment settled in the accounting standards and the one settled in the tax regulations related to Corporate Income Tax, for Peruvian case.A review of the related accounting standards and the standards established in the Peruvian Income Tax Law and its regulations have been considered in the current work. Thus, we are going to identify the main differences arising from the application of both standards regarding items of property, plant and equipment.Finally, we present the main conclusions drawn from this research.

  13. The Impediments to the Change to UK University Accounting Education, a Comparison to the USA Pathways Commission

    Science.gov (United States)

    Ellington, Peter

    2017-01-01

    There is much debate in the literature concerning the changes necessary for university accounting education to meet the needs of the business environment and broader society. In the USA the Pathways Commission has responded by implementing a programme of evaluation and improvement. In the UK there is no formal agenda for change. This paper…

  14. CHANGING THE ROLE OF ACCOUNTANCY IN THE CONTEXT OF CLOUD-COMPUTING

    Directory of Open Access Journals (Sweden)

    Alexandru ȚUGUI

    2014-11-01

    Full Text Available It is known the fact that since the mid-twentieth century, the communication and information technology has dramatically influenced human society and that every time there was a so-called fashionable technology. Presently, the fashionable information technology is Cloud-Computing, which, by its advantages, brought Cloud-Accounting to the life of economic entities. Within this study, we analyse, by means of a survey conducted based on a questionnaire, a total of 125 answers from professional accountants, given the conditions of gradual transition towards Cloud-Accounting. In short, our research shows that among professional accountants in Romania, 99.20% have had a negative experience related to reliability, availability and access to electronic data or archived accounting data, that 96% consider that accountancy with the characteristics of Cloud-Computing would be the ideal solution to the needs of modelling and accounting information and that 88% appreciate as necessary to extend the manifestation of the role of accounting as an information system from the microeconomic level to the macroeconomic one.

  15. "Seeing the Whole Elephant": Changing Mindsets and Empowering Stakeholders to Meaningfully Manage Accountability and Improvement

    Science.gov (United States)

    Bush-Mecenas, Susan; Marsh, Julie A.; Montes de Oca, David; Hough, Heather

    2018-01-01

    School accountability and improvement policy are on the precipice of a paradigm shift. While the multiple-measure dashboard accountability approach holds great promise for promoting more meaningful learning opportunities for all students, our research indicates that this can come with substantial challenges in practice. We reflect upon the lessons…

  16. Reciprocal Accountability for Transformative Change: New Hampshire's Performance Assessment of Competency Education

    Science.gov (United States)

    Marion, Scott F.; Vander Els, Jonathan; Leather, Paul

    2017-01-01

    In New Hampshire, a new performance assessment system focuses on reciprocal accountability and shared leadership among teachers and leaders at the school, district, and state levels. This concept of reciprocal accountability, developed by school improvement expert Richard Elmore, is at the core of New Hampshire's Performance Assessment of…

  17. Anomalous structural changes and elastic properties of bismuth oxide superconductors

    International Nuclear Information System (INIS)

    He, Y.S.; Xiang, J.; Chang, F.G.; Zhang, J.C.; He, A.S.; Wang, H.; Gu, B.L.

    1989-01-01

    Ultrasonic measurement revealed that there are anomalous structural changes near 200 K in single 2212 or 2223 phase samples of Bi(Pb)-Sr-Ca-Cu-O. Detailed study showed such anomalous changes are isothermal-like processes and have a characteristics of second order phase transition, accompanying with increases in lattice constants. The elastic properties of these ceramics and related systems are discussed

  18. Comparability of Accounting Choices in Future Valuation of Investment Properties: An Analysis of Brazilian and Portuguese Listed Companies

    Directory of Open Access Journals (Sweden)

    Flaida Êmine Alves de Souza

    2015-08-01

    Full Text Available One of the main purposes for adopting the International Financial Reporting Standards (IFRS is the quest for comparability between financial statements within the same country, over time, and between different countries. IFRS have the feature of allowing accounting choices in most of their standards. However, the existence of such flexibility in the process for recognizing, measuring, and disclosing as sets and liabilities may impact on comparability. IFRS have been criticized both due to their accounting choices and the adoption of the fair value paradigm. This article examines these two issues, investigating the choice of the cost model versus the choice of the fair value model for investment properties (IPs, an option guaranteed under the terms of the International Accounting Standard (IAS 40. This research aimed to identify the comparability degree and the factors that determine the accounting choices made by managers of IPs, in Brazilian and Portuguese listed companies, within the periods from 2010 to 2012. Comparability, within and between countries, was identified by the T-index and the search for the determining factors of accounting choices made by managers was performed by means of a logistic re gression analysis. As a result, it was found that, despite the accounting choices allowed by IAS 40, there was a mean comparability between the accounting practices of firms in these countries, but showing a decrease in the index over the years. The explanatory factors identified were auditing by one of the big four (PricewaterhouseCoopers, Deloitte Touche Tohmatsu, KPMG, or Ernst & Young, companies' indeb tedness, relative importance of IPs' balance, net profit, and less experience of Brazil in using the fair value method to appraise IPs.

  19. Pamplin College partners with Deloitte to prepare students for sweeping changes to United States accounting profession

    OpenAIRE

    Ho, Sookhan

    2008-01-01

    Virginia Tech's Pamplin College of Business is one of two schools selected to partner with audit and consulting firm Deloitte to develop much needed college accounting curricula on the International Financial Reporting Standards (IFRS).

  20. Modeling of material properties of piezoelectric ceramics taking into account damage development under static compression

    International Nuclear Information System (INIS)

    Mizuno, M; Nishikata, T; Okayasu, M

    2013-01-01

    We have carried out static compression tests in the poling direction for PZT ceramics and evaluated the material properties by measuring the resonance and anti-resonance frequencies and electrostatic capacity at regular intervals. Then the variation in the material properties up to fracture was clarified. Also, the development of internal damage was also clarified quantitatively by evaluating a damage variable on the basis of the continuum damage mechanics. The damage variable was calculated from the ratio of the elastic coefficient to its initial value. In the present paper, the development of internal damage was formulated as an evolution equation of the damage variable. In the formulation, a threshold stress leading to the onset of damage was considered. Moreover, the variation in material properties was related to the damage variable and formulated as material functions of the damage variable. The development of internal damage and the variation in material properties were simulated by the equations proposed in the present paper and the validity of the equations was verified by comparing the predictions with experimental results. (paper)

  1. Motives for property, plant and equipment revaluation according to positive accounting theory

    OpenAIRE

    Katarzyna Bareja; Magdalena Giedroyć

    2016-01-01

    The paper identifies motives for property, plant and equipment (PPE) revaluations according to the three main hypotheses proposed by Watts and Zimmerman. Attempt to lower debt-equity ratio is the main motive for PPE revaluation. The method of inductive inference was applied.

  2. Motives for property, plant and equipment revaluation according to positive accounting theory

    Directory of Open Access Journals (Sweden)

    Katarzyna Bareja

    2016-07-01

    Full Text Available The paper identifies motives for property, plant and equipment (PPE revaluations according to the three main hypotheses proposed by Watts and Zimmerman. Attempt to lower debt-equity ratio is the main motive for PPE revaluation. The method of inductive inference was applied.

  3. Computational simulation for creep fracture properties taking microscopic mechanism into account

    International Nuclear Information System (INIS)

    Tabuchi, Masaaki

    2003-01-01

    Relationship between creep crack growth rate and microscopic fracture mechanism i.e., wedge-type intergranular, transgranular and cavity-type intergranular crack growth, has been investigated. The growth rate of wedge-type and transgranular creep crack could be characterized by creep ductility. Creep damages formed ahead of the cavity-type crack tip accelerated the crack growth rate. Based on the experimental results, FEM code that simulates creep crack growth has been developed by taking the fracture mechanism into account. The effect of creep ductility and void formation ahead of the crack tip on creep crack growth behavior could be simulated. (author)

  4. 31 CFR 515.549 - Bank accounts and other property of non-Cuban citizens who were in Cuba on or after July 8, 1963.

    Science.gov (United States)

    2010-07-01

    ... non-Cuban citizens who were in Cuba on or after July 8, 1963. 515.549 Section 515.549 Money and... Licensing Policy § 515.549 Bank accounts and other property of non-Cuban citizens who were in Cuba on or... accounts and other property of non-Cuban citizens who have left Cuba, provided that they submit evidence...

  5. The changing role of Material Control and Accountability at Savannah River Site

    International Nuclear Information System (INIS)

    Rodriguez, M.P.

    1994-01-01

    As Westinghouse Savannah River Company has been faced with the challenge of better meeting DOE needs with reduced budgets and manpower, the Materials Control and Accountability (MC ampersand A) organization has taken a hard look at its roles and responsibilities. A MC ampersand A program is composed of many functions that can not only meet safeguards needs, but can be used by several organizations across the site to meet their needs as well. These functions include nuclear material measurements, tracking, accounting, and inventory control. The infrastructure in place to provide these functions for accountable nuclear materials requires only a few adjustments to expand to other areas of nuclear materials accounting and control. By integrating several organizations' requirements, the MC ampersand A section can allow line organizations to reduce their costs and rely on the section to better service their needs. On the reverse side, MC ampersand A has completed several cost reduction measures that will allow it to expand its role with no increased costs. The roles and responsibilities of the nuclear material control and accountability program should be expanded. The program's existing information infrastructure, and knowledge and experience in nuclear material measurements and safeguards can be built upon to meet the needs of new areas such as waste management and decommissioning and decontamination while continuing to support the existing processing. and storage efforts of current facilities

  6. Changing from a Rules-based to a Principles-based Accounting Logic: A Review

    Directory of Open Access Journals (Sweden)

    Marta Silva Guerreiro

    2014-06-01

    Full Text Available We explore influences on unlisted companies when Portugal moved from a code law, rules-based accounting system, to a principles-based accounting system of adapted International Financial Reporting Standards (IFRS. Institutionalisation of the new principles-based system was generally facilitated by a socio-economic and political context that increasingly supported IFRS logic. This helped central actors gain political opportunity, mobilise important allies, and accommodate major protagonists. The preparedness of unlisted companies to adopt the new IFRS-based accounting system voluntarily was explained by their desire to maintain social legitimacy. However, it was affected negatively by the embeddedness of rule-based practices in the ‘old’ prevailing institutional logic.

  7. ORGANIZATION OF MANAGEMENT ACCOUNTING AT THE UNIVERSITY AS A MECHANISM OF INNOVATIVE CHANGES

    Directory of Open Access Journals (Sweden)

    E. V. Myalkina

    2015-01-01

    Full Text Available In article the questions connected with introduction of management accounting at university are considered, the interrelation of strategic development of quality of education and effective management of resources of higher education institution comes to light, tendencies of financial and economic mechanisms of management are analyzed, opportunities for increase of efficiency of activity of university are defined. Management accounting reveals as the effective mechanism of management of university allowing to plan, consider and analyze financial results of the educational organization in general and on kinds of activity, divisions, business processes, programs, projects, sources of the income and articles of expenses. Article describes the organization of the registration and analytical system binding information for an assessment and the analysis of financial and economic activity of university for the purpose of receiving reliable information and acceptance of operational administrative decisions. Work describes basic elements of system of management accounting, describes practice of realization of this system on the example of Mininsky university.

  8. Comment on the critique of the paper 'ERP and management accounting changes of industrial enterprises in Serbia'

    Directory of Open Access Journals (Sweden)

    Malinić Slobodan

    2012-09-01

    Full Text Available The aim of the paper 'ERP and Management Accounting Changes of Industrial Enterprises in Serbia' was to investigate one specific aspect of management accounting, precisely the changes of management accounting under the influence of modern information technologies. Therefore, our aim was neither to criticize nor to promote SAP (or some other ERP software. SAP is one of the best, most popular and most widely accepted ERP software in Serbia. That was the main reason for choosing SAP for our research. The main objective of this Comment is an attempt to point out the differences in expressed opinions, which are mainly the result of different ideas and aspects of the analysis and points of view of our paper. We consider the mentioned critique to be well-intentioned and useful, primarily for the authors of the paper, but also for the users of the results of our paper, as well as the reputation of the journal Industrija.

  9. A “New Deal” for the profession : Regulatory initiatives, changing knowledge conceptions and the Committee on Accounting Procedure

    NARCIS (Netherlands)

    Detzen, Dominic

    Purpose: The purpose of this paper is to analyze how “New Deal” regulatory initiatives, primarily the Securities Acts and the Securities and Exchange Commission (SEC), changed US auditors’ professional knowledge conception, culminating in the 1938 expansion of the Committee on Accounting Procedure

  10. The Development of School Autonomy and Accountability in Hong Kong: Multiple Changes in Governance, Work, Curriculum, and Learning

    Science.gov (United States)

    Ko, James; Cheng, Yin Cheong; Lee, Theodore Tai Hoi

    2016-01-01

    Purpose: The purpose of this paper is to trace the development of school autonomy and accountability and related multiple changes and impacts in key areas of school education in Hong Kong since implementing school-based management (SBM) from 1990s. Design/methodology/approach: To explore the evolution and the uniqueness of autonomy and…

  11. Towards a theory of life satisfaction : Accounting for stability, change and volatility in 25-year life trajectories in Germany

    NARCIS (Netherlands)

    Headey, Bruce; Muffels, Ruud

    2016-01-01

    An adequate theory of Life Satisfaction (LS) needs to take account of both factors that tend to stabilise LS and those that change it. The most widely accepted theory in the recent past – set-point theory – focussed solely on stability (Brickman and Campbell, 1971; Lykken and Tellegen, 1996). That

  12. Good Design is Good Social Change: Envisioning an Age of Accountability in Communication Design Education

    Science.gov (United States)

    Bennett, Audrey

    2012-01-01

    Using typography as its exemplar with its lack of clear performance criteria, this article questions what is good design and how to measure a designer's accountability. Evaluation criteria are teased out from various perspectives: credibility, ease of use, stakeholder inclusion in the design process, respect for cultural dimensions and whether it…

  13. Probabilistic accounting of uncertainty in forecasts of species distributions under climate change

    Science.gov (United States)

    Seth J. Wenger; Nicholas A. Som; Daniel C. Dauwalter; Daniel J. Isaak; Helen M. Neville; Charles H. Luce; Jason B. Dunham; Michael K. Young; Kurt D. Fausch; Bruce E. Rieman

    2013-01-01

    Forecasts of species distributions under future climates are inherently uncertain, but there have been few attempts to describe this uncertainty comprehensively in a probabilistic manner. We developed a Monte Carlo approach that accounts for uncertainty within generalized linear regression models (parameter uncertainty and residual error), uncertainty among competing...

  14. An Analysis of Proposed Changes to Incentivize Facilities Capital Investment through Cost Accounting Standard 409.

    Science.gov (United States)

    1982-09-01

    Standard 409, The." n.p.:n.d. Typescript report supplied to the authors by Mr. Von Lunenschloss, Hughes Aircraft Company, June 1982. 8. Clark, Charles...Profit Policy." n.p.:n.d. Typescript report supplied to the authors by Mr. C. G. Adams, General Accounting Office, March 1982. N25. Keith, Donald R

  15. Path dependent models to predict property changes in graphite irradiated at changing irradiation temperatures

    CSIR Research Space (South Africa)

    Kok, S

    2010-10-01

    Full Text Available Property changes occur in materials subjected to irradiation. The bulk of experimental data and associated empirical models are for isothermal irradiation. The form that these isothermal models take is usually closed form expressions in terms...

  16. Trigger Points: Enhancing Generic Skills in Accounting Education Through Changes to Teaching Practices

    Directory of Open Access Journals (Sweden)

    Ted Watts

    2008-06-01

    Full Text Available In 2001 a small Australian university implement particular intervention strategies designed to improvespecific educational outcomes in its accounting degree program. These outcomes mirrored the three coreareas of the Graduate Careers Council of Australia’s Course Experience Questionnaire: (1 good teaching,(2 overall satisfaction, and (3 generic skills. Five areas were identified for intervention: (1 the effectiveallocation of full-time staff, (2 the effective use of sessional staff, (3 greater commitment by sessional staff,(4 the introduction of common subject outlines, and (5 the proactive response to student evaluations. Theresults indicate a statistically significant improvement in 2003 in the three core areas, supporting theargument that improving student satisfaction with their educational experience will improve studentoutcomes. A similar, but less significant, improvement of grades in the three final year accounting subjectswas identified. Suggestions for the decline from 2004 are also explored.

  17. Changes of Properties of Bitumen Binders by Additives Application

    Science.gov (United States)

    Remišová, Eva; Holý, Michal

    2017-10-01

    Requirements for properties of bituminous binders are determined in the European standards. The physico-chemical behaviour of bitumen depends on its colloidal structure (asphaltenes dispersed into an oily matrix constituted by saturates, aromatics and resins) that depends primarily on its crude source and processing. Bitumen properties are evaluated by group composition, elementary analysis, but more often conventional or functional tests. Bitumen for road uses is assessed according to the physical characteristics. For the purpose of improving the qualitative properties of bitumen and asphalts the additives are applied e.g. to increase elasticity, improving the heat stability, improving adhesion to aggregate, to decrease viscosity, increasing the resistance to aging, to prevent binder drainage from the aggregate surface, etc. The objective of presented paper is to assess and compare effect of additives on properties of bitumen binders. In paper, the results of bitumen properties, penetration, softening point, and dynamic viscosity of two paving grade bitumen 35/50, 50/70 and polymer modified bitumen PmB 45/80-75 are analyzed and also the changes of these properties by the application of selected additives (Sasobit, Licomont BS100, Wetfix BE and CWM) to improve adhesion to aggregate and improve workability. Measurements of properties have been performed according to the relevant European standards. The laboratory tests showed significantly increasing the softening point of paving grade bitumen 50/70 and 35/50 by 13 to 45°C. The effect of various additives on bitumen softening point is different. Penetration varies according to type of bitumen and type of used additive. The penetration values of modified bitumen PmB 45/80-75 with additives Sasobit and Licomont BS100 show increase of bitumen stiffness of 16 0.1mm and a shift in the gradation. The changes in penetration and in softening point significantly shown when calculating on Penetration index as a parameter of

  18. Impact of the changing European Union regulations on Estonian accounting policies. Euroopa finantsaruandluse muudatuste sobivus Eestis

    Directory of Open Access Journals (Sweden)

    Maret Güldenkoh

    2014-12-01

    Full Text Available Financial reporting and audit activities are the areas to ensure the legitimacy of the everyday economic activities of the accounting entities. Financial reporting provides information on the past periods of the accounting entities; the audit activity is used to verify the accuracy of the recorded information and an assessment is given to the financial position of the audited entities. Auditing of financial statements prepared on the basis of historical financial information, results in increased reliability of the economic environment and stability of the financial environment of the state. The objective of this research was to assess the suitability of the European Union reporting principles for the auditing activity in Estonia. This objective was achieved with the following research tasks: 1 to provide an overview of the legal framework of the EU financial reporting and auditing activities; 2 to assess the problems related to the transposition of the legal framework in Estonia. The article consists of two parts, the first part provides an overview of the regulation of financial reporting and auditing activities in the European Union. The second part assess the impact of the European Union legislation on financial reporting and audit activities for the activities of the corresponding areas in Estonia. The research method used was a combined method, in the course of which legal acts were collected and analyzed, analysis of the data obtained from the commercial register was carried out and the impact of the Directive 2013/34 / EC to the accounting area of Estonia was assessed. Upon application of the Directive 2013/34/EU to the Estonia's legal framework, one cannot be sure that the desired administrative burden is reduced, rather it could bring along growth of the administrative burden for the accounting entities, which comprises the obligation of submission of additional reporting to various authorities. The reporting process could become more

  19. Accounting for health in climate change policies: a case study of Fiji

    OpenAIRE

    Morrow, Georgina; Bowen, Kathryn

    2014-01-01

    Background: Climate change is expected to affect the health of most populations in the coming decades, having the greatest impact on the poorest and most disadvantaged people in the world. The Pacific islands, including Fiji, are particularly vulnerable to the effects of climate change.Objective: The three major health impacts of climate change in Fiji explored in this study were dengue fever, diarrhoeal disease, and malnutrition, as they each pose a significant threat to human health. The ai...

  20. Revisiting Kappa to account for change in the accuracy assessment of land-use models

    NARCIS (Netherlands)

    Vliet, van J.; Bregt, A.K.; Hagen-Zanker, A.

    2011-01-01

    Land-use change models are typically calibrated to reproduce known historic changes. Calibration results can then be assessed by comparing two datasets: the simulated land-use map and the actual land-use map at the same time. A common method for this is the Kappa statistic, which expresses the

  1. Moral status, justice, and the common morality: challenges for the principlist account of moral change.

    Science.gov (United States)

    Hodges, Kevin E; Sulmasy, Daniel P

    2013-09-01

    The theory of principlism elaborated by Beauchamp and Childress in Principles of Biomedical Ethics has become extremely influential in bioethics. The theory employs the idea of the common morality as a foundation for the principles of autonomy, beneficence, nonmaleficence, and justice. According to this account, the content of the common morality is universal and constant, while variability in morals is due to the fact that the issue of who is included within the scope of moral status evolves over time. This suggests that issues of moral status are not part of the common morality at all, and this presents a conundrum: questions of moral status seem central to any substantive account of justice, and any conception of the common morality that excludes moral status therefore seems inadequate for supporting a robust principle of justice. We argue that proponents of common morality theory are left with four options: (1) making moral status a part of the objective common morality and ignoring evidence that views about moral status do seem to vary over time and place; (2) excluding justice from the substantive content of the common morality; (3) taking common morality to be an imperfect approximation of an independently justified and universal foundationalist ethic against which the common morality is judged; or (4) weakening claims about the universality of common morality, thereby allowing the common morality to support a variety of principles of justice applicable only within particular communities that have specified the scope of moral status. We suspect that proponents of common morality theory will not view any of these options favorably, which raises questions about the ultimate contribution of that account.

  2. Change in mechanical properties of Antrim oil shale on retorting

    Energy Technology Data Exchange (ETDEWEB)

    Singh, S. P.; Hockings, W. A.; Kim, K.

    1979-01-01

    The decomposition of kerogen in oil shale and subsequent extraction of the decomposition products during the retorting process are known to alter the pore structure, resulting in changes in permeability, deformation and strength properties. Prediction of these changes is of fundamental importance in the design of in-situ retorting processes. This paper summarizes a comprehensive laboratory investigation on the changes in mechanical properties of Antrim oil shale on retorting at 500/sup 0/C. It was observed that kerogen plays an important role in the change of the properties on retorting. When subjected to heat, the degree of deformation, the extent of fracturing and the structural instability of the specimens appeared to be strongly dependent upon kerogen content. The values of elastic modulus, strength, and density decreased whereas maximum strain at failure increased on retorting. Significant increases in permeability and porosity also resulted from retorting. The most pronounced increase was observed in the permeability in the direction parallel to bedding which exceeded in some cases as much as 3 orders of magnitude. Microscopic observations of pore structures provided a qualitative support to data obtained in measurements of porosity and permeability.

  3. Phenological change detection while accounting for abrupt and gradual trends in satellite image time series

    NARCIS (Netherlands)

    Verbesselt, J.; Hyndman, R.; Zeileis, A.; Culvenor, D.

    2010-01-01

    A challenge in phenology studies is understanding what constitutes phenological change amidst background variation. The majority of phenological studies have focused on extracting critical points in the seasonal growth cycle, without exploiting the full temporal detail. The high degree of

  4. Changes in the measurement of fair value : implications for accounting earnings.

    OpenAIRE

    Fargher, N.; Zhang, J.

    2014-01-01

    With the FASB's issue of staff position papers in 2009 and the relaxation of how fair value standards are applied, there has been a change in the practice of how fair value is measured. Since the FASB staff position papers in 2009, fair value measurement by financial institutions has increasingly relied on managerial assumptions. This study examines the impact of this change on the quality of earnings. Consistent with attribute substitution theory that emphasises reliability over relevance, w...

  5. Key accountization at Bosch Automotive Aftermarket (BAA) Italy: managing and implementing a strategic change

    OpenAIRE

    P.Guenzi

    2014-01-01

    The goal of this chapter is to describe how a multinational company adopted a KAM program in a local branch, using the lenses of a well-established framework. Starting from a change in Strategy, the company had to modify its Shared values (culture), leadership Style, organization Structure, support Systems, Skills and Staff characteristics. To do this, we first review the sparse literature on KAM and change management, and summarize it. Next, we introduce the background information abo...

  6. Sustainable resilience in property maintenance: encountering changing weather conditions

    DEFF Research Database (Denmark)

    Cox, Rimante Andrasiunaite; Nielsen, Susanne Balslev

    2014-01-01

    Purpose: The purpose of the study is to develop a methodological approach for project management to integrate sustainability and resilience planning in property maintenance as an incremental strategy for upgrading existing properties to meet new standards for sustainable and climate resilient...... buildings. Background: Current maintenance practice is focused on the technical standard of buildings, with little consideration of sustainability and resilience. There is a need to develop tools for incorporating sustainable resilience into maintenance planning. Approach: The study is primarily theoretical......, developing the concept of sustainable resilience for changing weather conditions Results: The paper suggests a decision support methodology that quantifies sustainable resilience for the analytical stages of property maintenance planning. Practical Implications: The methodology is generic and expected users...

  7. Conditionally Rare Taxa Contribute but Do Not Account for Changes in Soil Prokaryotic Community Structure

    Directory of Open Access Journals (Sweden)

    Rachel Kaminsky

    2018-04-01

    Full Text Available The rare biosphere is predicted to aid in maintaining functional redundancy as well as contributing to community turnover across many environments. Recent developments have partially confirmed these hypotheses, while also giving new insights into dormancy and activity among rare communities. However, less attention has been paid to the rare biosphere in soils. This study provides insight into the rare biosphere’s contribution to soil microbial diversity through the study of 781 soil samples representing 24 edaphically diverse sites. Results show that Bray–Curtis dissimilarity for time-sensitive conditionally rare taxa (CRT does not correlate with whole community dissimilarity, while dissimilarity for space-sensitive CRT only weakly correlate with whole community dissimilarity. This adds to current understanding of spatiotemporal filtering of rare taxa, showing that CRT do not account for community variance across tested soils, but are under the same selective pressure as the whole community.

  8. Professionalism in a changing tax environment : the impact of general anti-avoidance legislation on the accounting profession

    OpenAIRE

    Holst, Susan

    2016-01-01

    Tackling tax avoidance has become a priority for tax authorities. The accounting profession has been subject to significant criticism for its role in the promotion and facilitation of what may be regarded as aggressive tax avoidance. In response to this increasing issue of public concern, tax authorities have sought to tackle tax avoidance through the introduction of general anti-avoidance rules and supplementary provisions. These regulatory changes may be regarded as an attempt by tax author...

  9. Towards a theory of life satisfaction: Accounting for stability, change and volatility in 25-year life trajectories in Germany

    OpenAIRE

    Headey, Bruce; Muffels, Ruud

    2016-01-01

    An adequate theory of Life Satisfaction (LS) needs to take account of both factors that tend to stabilise LS and those that change it. The most widely accepted theory in the recent past - set-point theory - focussed solely on stability (Brickman and Campbell, 1971; Lykken and Tellegen, 1996). That theory is now regarded as inadequate by most researchers, given that national panel surveys in several Western countries show that substantial minorities of respondents have recorded large, long ter...

  10. Accounting for Changes in Labor Force Participation of Married Women: The Case of the U.S. since 1959

    OpenAIRE

    Bar, Michael; Leukhina, Oksana

    2005-01-01

    Using a model of family decision-making with home production and individual heterogeneity, we quantitatively investigate the role of changes in several aspects of the joint earnings distribution of husbands and wives (gender earnings gap, gender-specific inequality and assortativeness of matching) and the decline in prices of home appliances in accounting for the dramatic rise in labor force participation of married women since 1959. The implications of the factors examined are tested agai...

  11. Changes in the properties of superalloys by long term heating

    International Nuclear Information System (INIS)

    Susukida, H.; Tsuji, I.; Kawai, H.

    1976-01-01

    A laboratory study was conducted in order to determine the effect of long term heating (max. 10000h at 850 0 and 950 0 C) on the microstructure, tensile properties, hardness and stress rupture properties of four kinds of superalloys. These superalloys are two kinds of solid solution hardened Ni-base superalloys Hastelloy X and Inconel 617 and two kinds of dispersion strengthened Ni-base superalloys TD-Ni and TD-NiCr. The result of the study can be summarized as follows: (1) Solid solution hardened superalloys: Many precipitates were observed in the grains and on the grain boundaries after 100 hours of heating, and the precipitates became coarse-grained by over 1000 hours of heating. This tendency was remarkable when they were heated at 950 0 C. With the change of their microstructure, their mechanical properties also changed, particularly their tensile ductility decreased remarkably. (2) Dispersion strengthened superalloys: Their microstructure and mechanical properties were almost unchanged by long term heating. (3) The authors proposed ''solid solution hardening value'' in order to grasp quantitatively the solid solution hardening which has been discussed by the content of each element hitherto. (auth.)

  12. Change in properties of graphite on stake of Obninsk NPP

    International Nuclear Information System (INIS)

    Virgul'ev, Yu.S.; Gundorov, V.V.; Kalyagina, I.P.; Belinskaya, N.T.; Dolgov, V.V.; Komissarov, O.V.; Stuzhnev, Yu.A.

    1997-01-01

    The results of testing the graphite from the AM-1 reactor masonry at the Obninsk NPP for its operation period are discussed. It is shown that the masonry graphite state after 42 years of the reactor operation remains satisfactory in the most cells inspected. Separate cells requiring a repair resulted from oxidation are characterized by strength decreased by several times. The laws of radiation changes in graphite properties are analyzed. The conclusion on possibility of the further masonry operation is drawn

  13. Phase change - memory materials - composition, structure, and properties

    Czech Academy of Sciences Publication Activity Database

    Frumar, M.; Frumarová, Božena; Wágner, T.; Hrdlička, M.

    2007-01-01

    Roč. 18, suppl.1 (2007), S169-S174 ISSN 0957-4522. [International Conference on Optical and Optoelectronic Properties of Materials and Applications 2006. Darwin, 16.06.2006-20.06.2006] R&D Projects: GA ČR GA203/06/0627 Institutional research plan: CEZ:AV0Z40500505 Keywords : phase change memory Subject RIV: CA - Inorganic Chemistry Impact factor: 0.947, year: 2007

  14. 49 CFR 1242.30 - Dismantling retired road property and depreciation (accounts XX-17-39, XX-18-39, XX-19-39, 62-17...

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Dismantling retired road property and depreciation (accounts XX-17-39, XX-18-39, XX-19-39, 62-17-00, 62-18-00, and 62-19-00). 1242.30 Section 1242.30....30 Dismantling retired road property and depreciation (accounts XX-17-39, XX-18-39, XX-19-39, 62-17...

  15. Do quantitative vessel and pit characters account for ion-mediated changes in the hydraulic conductance of angiosperm xylem?

    NARCIS (Netherlands)

    Jansen, S.; Gortan, E.; Lens, F.; Assunta Lo Gullo, M.; Salleo, S.; Scholtz, A.; Stein, A.; Trifilò, P.; Nardini, A.

    2011-01-01

    • The hydraulic conductance of angiosperm xylem has been suggested to vary with changes in sap solute concentrations because of intervessel pit properties. • The magnitude of the ‘ionic effect’ was linked with vessel and pit dimensions in 20 angiosperm species covering 13 families including six

  16. 26 CFR 1.442-1 - Change of annual accounting period.

    Science.gov (United States)

    2010-04-01

    ... computing its taxable income and for making its Federal income tax returns. If the taxpayer wants to change.... Proc. 2002-37, 2002-22 I.R.B., automatic approval procedures for certain corporations; Rev. Proc. 2002-38, 2002-22 I.R.B., automatic approval procedures for partnerships, S corporations, electing S...

  17. The U.S. forest carbon accounting framework: stocks and stock change, 1990-2016

    Science.gov (United States)

    Christopher W. Woodall; John W. Coulston; Grant M. Domke; Brian F. Walters; David N. Wear; James E. Smith; Hans-Erik Andersen; Brian J. Clough; Warren B. Cohen; Douglas M. Griffith; Stephen C. Hagen; Ian S. Hanou; Michael C. Nichols; Charles H. (Hobie) Perry; Matthew B. Russell; Jim Westfall; Barry T. (Ty) Wilson

    2015-01-01

    As a signatory to the United Nations Framework Convention on Climate Change, the United States annually prepares an inventory of carbon that has been emitted and sequestered among sectors (e.g., energy, agriculture, and forests). For many years, the United States developed an inventory of forest carbon by comparing contemporary forest inventories to inventories that...

  18. Accounting for radiative forcing from albedo change in future global land-use scenarios

    Energy Technology Data Exchange (ETDEWEB)

    Jones, Andrew D. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Calvin, Katherine V. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Collins, William D. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Univ. of California, Berkeley, CA (United States); Edmonds, James A. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States)

    2015-08-01

    We demonstrate the effectiveness of a new method for quantifying radiative forcing from land use and land cover change (LULCC) within an integrated assessment model, the Global Change Assessment Model (GCAM). The method relies on geographically differentiated estimates of radiative forcing from albedo change associated with major land cover transitions derived from the Community Earth System Model. We find that conversion of 1 km² of woody vegetation (forest and shrublands) to non-woody vegetation (crops and grassland) yields between 0 and –0.71 nW/m² of globally averaged radiative forcing determined by the vegetation characteristics, snow dynamics, and atmospheric radiation environment characteristic within each of 151 regions we consider globally. Across a set of scenarios designed to span a range of potential future LULCC, we find LULCC forcing ranging from –0.06 to –0.29 W/m² by 2070 depending on assumptions regarding future crop yield growth and whether climate policy favors afforestation or bioenergy crops. Inclusion of this previously uncounted forcing in the policy targets driving future climate mitigation efforts leads to changes in fossil fuel emissions on the order of 1.5 PgC/yr by 2070 for a climate forcing limit of 4.5 Wm–2, corresponding to a 12–67 % change in fossil fuel emissions depending on the scenario. Scenarios with significant afforestation must compensate for albedo-induced warming through additional emissions reductions, and scenarios with significant deforestation need not mitigate as aggressively due to albedo-induced cooling. In all scenarios considered, inclusion of albedo forcing in policy targets increases forest and shrub cover globally.

  19. Nonlinear optical properties of a three-electron quantum dot with account of the Rashba spin-orbit interaction

    Energy Technology Data Exchange (ETDEWEB)

    Hassanabadi, Hassan, E-mail: h.hasanabadi@shahroodut.ac.ir [Physics Department, Shahrood University of Technology, P.O. Box 3619995161-316, Shahrood (Iran, Islamic Republic of); Rahimov, Hamed [Physics Department, Shahrood University of Technology, P.O. Box 3619995161-316, Shahrood (Iran, Islamic Republic of); Lu Liangliang [Department of Physics, College of Physics and Electronic Engineering, Guangzhou University, Guangzhou 510006 (China); Wang Chao [Institute of Public Administration, Guangzhou University, Guangzhou 510006 (China)

    2012-05-15

    In this study, a detailed investigation of the nonlinear optical properties such as optical absorption and refractive index change associated with intersubband transitions in a three-electron quantum dot in two dimensions in the presence of the Rashba spin-orbit interaction has been carried out. We present the exact wave functions and energy levels of the system. Numerical results on typical GaAs/AlGaAs materials show that the decrease of the quantum dot radius blueshifts and amplifies the absorption coefficients as well as the refractive index changes, as expected. Additionally, an increase of the optical intensity and relaxation time considerably changes the absorption coefficients and the refractive index changes. - Highlights: Black-Right-Pointing-Pointer We consider a three-electron quantum dot in 2D in the presence of the Rashba spin-orbit interaction. Black-Right-Pointing-Pointer We present the exact wave functions and energy levels of the system. Black-Right-Pointing-Pointer We apply this model for GaAs/AlGaAs materials. Black-Right-Pointing-Pointer The detailed nonlinear optical properties have been investigated.

  20. Carbon accounting and economic model uncertainty of emissions from biofuels-induced land use change.

    Science.gov (United States)

    Plevin, Richard J; Beckman, Jayson; Golub, Alla A; Witcover, Julie; O'Hare, Michael

    2015-03-03

    Few of the numerous published studies of the emissions from biofuels-induced "indirect" land use change (ILUC) attempt to propagate and quantify uncertainty, and those that have done so have restricted their analysis to a portion of the modeling systems used. In this study, we pair a global, computable general equilibrium model with a model of greenhouse gas emissions from land-use change to quantify the parametric uncertainty in the paired modeling system's estimates of greenhouse gas emissions from ILUC induced by expanded production of three biofuels. We find that for the three fuel systems examined--US corn ethanol, Brazilian sugar cane ethanol, and US soybean biodiesel--95% of the results occurred within ±20 g CO2e MJ(-1) of the mean (coefficient of variation of 20-45%), with economic model parameters related to crop yield and the productivity of newly converted cropland (from forestry and pasture) contributing most of the variance in estimated ILUC emissions intensity. Although the experiments performed here allow us to characterize parametric uncertainty, changes to the model structure have the potential to shift the mean by tens of grams of CO2e per megajoule and further broaden distributions for ILUC emission intensities.

  1. Property Accountability Task Force

    Science.gov (United States)

    1978-06-30

    UNCLASSIFIED PENTAGON TELECOMMUNICATIONS CENTER WITH DRAFT MIL-M-63007( TMJ . BT ACTION ADDRESSEES 006 DALO 00006 TOTAL NUMBER CF CLPIES REQUIRED...EQUIPMENTv CONJCEALABLE PROTECTIVE-CLOTHINGt PERSJ.NEL ELECTRONIC WARNING DEVICFS, NIGHT VISION EQUIPMENT, VARIOUS TYPES OF KITS REQUIRED TO SUPPORT THE...7& 2. Reference B is not applicable to the Army National Guard . However, ARNG has requested an equipment survey team from FORSCOM on two occasions

  2. Detecting abrupt dynamic change based on changes in the fractal properties of spatial images

    Science.gov (United States)

    Liu, Qunqun; He, Wenping; Gu, Bin; Jiang, Yundi

    2017-10-01

    Many abrupt climate change events often cannot be detected timely by conventional abrupt detection methods until a few years after these events have occurred. The reason for this lag in detection is that abundant and long-term observational data are required for accurate abrupt change detection by these methods, especially for the detection of a regime shift. So, these methods cannot help us understand and forecast the evolution of the climate system in a timely manner. Obviously, spatial images, generated by a coupled spatiotemporal dynamical model, contain more information about a dynamic system than a single time series, and we find that spatial images show the fractal properties. The fractal properties of spatial images can be quantitatively characterized by the Hurst exponent, which can be estimated by two-dimensional detrended fluctuation analysis (TD-DFA). Based on this, TD-DFA is used to detect an abrupt dynamic change of a coupled spatiotemporal model. The results show that the TD-DFA method can effectively detect abrupt parameter changes in the coupled model by monitoring the changing in the fractal properties of spatial images. The present method provides a new way for abrupt dynamic change detection, which can achieve timely and efficient abrupt change detection results.

  3. Prostatic edema in 125I permanent prostate implants: Dynamical dosimetry taking volume changes into account

    International Nuclear Information System (INIS)

    Leclerc, Ghyslain; Lavallee, Marie-Claude; Roy, Rene; Vigneault, Eric; Beaulieu, Luc

    2006-01-01

    The purpose of this study is to determine the impact of edema on the dose delivered to the target volume. An evaluation of the edema characteristics was first made, and then a dynamical dosimetry algorithm was developed and used to compare its results to a standard clinical (static) dosimetry. Source positions and prostate contours extracted from 66 clinical cases on images taken at different points in time (planning, implant day, post-implant evaluation) were used, via the mean interseed distance, to characterize edema [initial increase (Δr 0 ), half-life (τ)]. An algorithm was developed to take into account the edema by summing a time series of dose-volume histograms (DVHs) with a weight based on the fraction of the dose delivered during the time interval considered. The algorithm was then used to evaluate the impact of edema on the dosimetry of permanent implants by comparing its results to those of a standard clinical dosimetry. The volumetric study yielded results as follows: the initial prostate volume increase was found to be 1.58 (ranging from 1.15 to 2.48) and the edema half-life, approximately 30 days (range: 3 to 170 days). The dosimetric differences in D 90 observed between the dynamic dosimetry and the clinical one for a single case were up to 15 Gy and depended on the edema half-life and the initial volume increase. The average edema half-life, 30 days, is about 3 times longer than the previously reported 9 days. Dosimetric differences up to 10% of the prescription dose are observed, which can lead to differences in the quality assertion of an implant. The study of individual patient edema resorption with time might be necessary to extract meaningful clinical correlation or biological parameters in permanent implants

  4. How accounting for climate and health impacts of emissions could change the US energy system

    International Nuclear Information System (INIS)

    Brown, Kristen E.; Henze, Daven K.; Milford, Jana B.

    2017-01-01

    This study aims to determine how incorporating damages into energy costs would impact the US energy system. Damages from health impacting pollutants (NO_x, SO_2, particulate matter - PM, and volatile organic compounds - VOCs) as well as greenhouse gases (GHGs) are accounted for by applying emissions fees equal to estimated external damages associated with life-cycle emissions. We determine that in a least-cost framework, fees reduce emissions, including those not targeted by the fees. Emissions reductions are achieved through the use of control technologies, energy efficiency, and shifting of fuels and technologies used in energy conversion. The emissions targeted by fees decrease, and larger fees lead to larger reductions. Compared to the base case with no fees, in 2045, SO_2 emissions are reduced up to 70%, NO_x emissions up to 30%, PM_2_._5 up to 45%, and CO_2 by as much as 36%. Emissions of some pollutants, particularly VOCs and methane, sometimes increase when fees are applied. The co-benefit of reduction in non-targeted pollutants is not always larger for larger fees. The degree of co-reduced emissions depends on treatment of life-cycle emissions and the technology pathway used to achieve emissions reductions, including the mix of efficiency, fuel switching, and emissions control technologies. - Highlights: • Fees based on damages related to energy use are modeled on the US energy system. • Health impacting air pollutants and greenhouse gases are targeted by fees. • Both targeted and other pollutants are reduced compared to a system without fees. • Control technologies, energy efficiency, and shifts in fuels reduce emissions. • Co-benefits do not necessarily increase as fees increase.

  5. Change theory for accounting system reform in health sector: a case study of kerman university of medical sciences in iran.

    Science.gov (United States)

    Mehrolhassani, Mohammad Hossein; Emami, Mozhgan

    2013-11-01

    Change theories provide an opportunity for organizational managers to plan, monitor and evaluate changes using a framework which enable them, among others, to show a fast response to environmental fluctuations and to predict the changing patterns of individuals and technology. The current study aimed to explore whether the change in the public accounting system of the Iranian health sector has followed Kurt Lewin's change theory or not. This study which adopted a mixed methodology approach, qualitative and quantitative methods, was conducted in 2012. In the first phase of the study, 41 participants using purposive sampling and in the second phase, 32 affiliated units of Kerman University of Medical Sciences (KUMS) were selected as the study sample. Also, in phase one, we used face-to-face in-depth interviews (6 participants) and the quote method (35 participants) for data collection. We used a thematic framework analysis for analyzing data. In phase two, a questionnaire with a ten-point Likert scale was designed and then, data were analyzed using descriptive indicators, principal component and factorial analyses. The results of phase one yielded a model consisting of four categories of superstructure, apparent infrastructure, hidden infrastructure and common factors. By linking all factors, totally, 12 components based on the quantitative results showed that the state of all components were not satisfactory at KUMS (5.06±2.16). Leadership and management; and technology components played the lowest and the greatest roles in implementing the accrual accounting system respectively. The results showed that the unfreezing stage did not occur well and the components were immature, mainly because the emphasis was placed on superstructure components rather than the components of hidden infrastructure. The study suggests that a road map should be developed in the financial system based on Kurt Lewin's change theory and the model presented in this paper underpins the change

  6. Change Theory for Accounting System Reform in Health Sector: A Case Study of Kerman University of Medical Sciences in Iran

    Directory of Open Access Journals (Sweden)

    Mohammad Hossein Mehrolhasani

    2013-11-01

    Full Text Available BackgroundChange theories provide an opportunity for organizational managers to plan, monitor and evaluate changes using a framework which enable them, among others, to show a fast response to environmental fluctuations and to predict the changing patterns of individuals and technology. The current study aimed to explore whether the change in the public accounting system of the Iranian health sector has followed Kurt Lewin’s change theory or not. MethodsThis study which adopted a mixed methodology approach, qualitative and quantitative methods, was conducted in 2012. In the first phase of the study, 41 participants using purposive sampling and in the second phase, 32 affiliated units of Kerman University of Medical Sciences (KUMS were selected as the study sample. Also, in phase one, we used face-to-face in-depth interviews (6 participants and the quote method (35 participants for data collection. We used a thematic framework analysis for analyzing data. In phase two, a questionnaire with a ten-point Likert scale was designed and then, data were analyzed using descriptive indicators, principal component and factorial analyses. ResultsThe results of phase one yielded a model consisting of four categories of superstructure, apparent infrastructure, hidden infrastructure and common factors. By linking all factors, totally, 12 components based on the quantitative results showed that the state of all components were not satisfactory at KUMS (5.06±2.16. Leadership and management; and technology components played the lowest and the greatest roles in implementing the accrual accounting system respectively. ConclusionThe results showed that the unfreezing stage did not occur well and the components were immature, mainly because the emphasis was placed on superstructure components rather than the components of hidden infrastructure. The study suggests that a road map should be developed in the financial system based on Kurt Lewin’s change theory and

  7. Identifying individual changes in performance with composite quality indicators while accounting for regression to the mean.

    Science.gov (United States)

    Gajewski, Byron J; Dunton, Nancy

    2013-04-01

    Almost a decade ago Morton and Torgerson indicated that perceived medical benefits could be due to "regression to the mean." Despite this caution, the regression to the mean "effects on the identification of changes in institutional performance do not seem to have been considered previously in any depth" (Jones and Spiegelhalter). As a response, Jones and Spiegelhalter provide a methodology to adjust for regression to the mean when modeling recent changes in institutional performance for one-variable quality indicators. Therefore, in our view, Jones and Spiegelhalter provide a breakthrough methodology for performance measures. At the same time, in the interests of parsimony, it is useful to aggregate individual quality indicators into a composite score. Our question is, can we develop and demonstrate a methodology that extends the "regression to the mean" literature to allow for composite quality indicators? Using a latent variable modeling approach, we extend the methodology to the composite indicator case. We demonstrate the approach on 4 indicators collected by the National Database of Nursing Quality Indicators. A simulation study further demonstrates its "proof of concept."

  8. Accounting For Patients' Socioeconomic Status Does Not Change Hospital Readmission Rates.

    Science.gov (United States)

    Bernheim, Susannah M; Parzynski, Craig S; Horwitz, Leora; Lin, Zhenqiu; Araas, Michael J; Ross, Joseph S; Drye, Elizabeth E; Suter, Lisa G; Normand, Sharon-Lise T; Krumholz, Harlan M

    2016-08-01

    There is an active public debate about whether patients' socioeconomic status should be included in the readmission measures used to determine penalties in Medicare's Hospital Readmissions Reduction Program (HRRP). Using the current Centers for Medicare and Medicaid Services methodology, we compared risk-standardized readmission rates for hospitals caring for high and low proportions of patients of low socioeconomic status (as defined by their Medicaid status or neighborhood income). We then calculated risk-standardized readmission rates after additionally adjusting for patients' socioeconomic status. Our results demonstrate that hospitals caring for large proportions of patients of low socioeconomic status have readmission rates similar to those of other hospitals. Moreover, readmission rates calculated with and without adjustment for patients' socioeconomic status are highly correlated. Readmission rates of hospitals caring for patients of low socioeconomic status changed by approximately 0.1 percent with adjustment for patients' socioeconomic status, and only 3-4 percent fewer such hospitals reached the threshold for payment penalty in Medicare's HRRP. Overall, adjustment for socioeconomic status does not change hospital results in meaningful ways. Project HOPE—The People-to-People Health Foundation, Inc.

  9. 48 CFR 9903.302 - Definitions, explanations, and illustrations of the terms, “cost accounting practice” and “change...

    Science.gov (United States)

    2010-10-01

    ... ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302 Definitions, explanations, and... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Definitions, explanations, and illustrations of the terms, âcost accounting practiceâ and âchange to a cost accounting practice.â...

  10. A comparison of land use change accounting methods: seeking common grounds for key modeling choices in biofuel assessments

    DEFF Research Database (Denmark)

    de Bikuna Salinas, Koldo Saez; Hamelin, Lorie; Hauschild, Michael Zwicky

    2018-01-01

    Five currently used methods to account for the global warming (GW) impact of the induced land-use change (LUC) greenhouse gas (GHG) emissions have been applied to four biofuel case studies. Two of the investigated methods attempt to avoid the need of considering a definite occupation -thus...... amortization period by considering ongoing LUC trends as a dynamic baseline. This leads to the accounting of a small fraction (0.8%) of the related emissions from the assessed LUC, thus their validity is disputed. The comparison of methods and contrasting case studies illustrated the need of clearly...... distinguishing between the different time horizons involved in life cycle assessments (LCA) of land-demanding products like biofuels. Absent in ISO standards, and giving rise to several confusions, definitions for the following time horizons have been proposed: technological scope, inventory model, impact...

  11. Visual-haptic integration with pliers and tongs: signal ‘weights’ take account of changes in haptic sensitivity caused by different tools

    Directory of Open Access Journals (Sweden)

    Chie eTakahashi

    2014-02-01

    Full Text Available When we hold an object while looking at it, estimates from visual and haptic cues to size are combined in a statistically optimal fashion, whereby the ‘weight’ given to each signal reflects their relative reliabilities. This allows object properties to be estimated more precisely than would otherwise be possible. Tools such as pliers and tongs systematically perturb the mapping between object size and the hand opening. This could complicate visual-haptic integration because it may alter the reliability of the haptic signal, thereby disrupting the determination of appropriate signal weights. To investigate this we first measured the reliability of haptic size estimates made with virtual pliers-like tools (created using a stereoscopic display and force-feedback robots with different ‘gains’ between hand opening and object size. Haptic reliability in tool use was straightforwardly determined by a combination of sensitivity to changes in hand opening and the effects of tool geometry. The precise pattern of sensitivity to hand opening, which violated Weber’s law, meant that haptic reliability changed with tool gain. We then examined whether the visuo-motor system accounts for these reliability changes. We measured the weight given to visual and haptic stimuli when both were available, again with different tool gains, by measuring the perceived size of stimuli in which visual and haptic sizes were varied independently. The weight given to each sensory cue changed with tool gain in a manner that closely resembled the predictions of optimal sensory integration. The results are consistent with the idea that different tool geometries are modelled by the brain, allowing it to calculate not only the distal properties of objects felt with tools, but also the certainty with which those properties are known. These findings highlight the flexibility of human sensory integration and tool-use, and potentially provide an approach for optimising the

  12. Accounting for Technological Change in Regulatory Impact Analyses: The Learning Curve Technique

    Energy Technology Data Exchange (ETDEWEB)

    Taylor, Margaret [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Fujita, K. Sydny [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States)

    2013-04-30

    Regulatory impact assessment is formally required by the U.S. and many other nations in order to help governments weigh the costs and benefits of proposed regulations, particularly as they compare to those of alternative actions and other government priorities. 1 One of the “best practices” of regulatory impact assessments, as established by the OECD, is to use estimates of costs that are grounded in economic theory. Economic theory indicates that changes in compliance costs should be expected over time as a result of factors related to technological innovation. But many U.S. regulatory impact assessments have traditionally employed a practice that is in conflict with this expectation: they take current estimates of the costs of complying with a proposed regulation and project that those costs will remain unchanged over the full time period that the regulation would be in effect.

  13. No time to eat: an adaptationist account of periovulatory behavioral changes.

    Science.gov (United States)

    Fessler, Daniel M T

    2003-03-01

    A comprehensive review of women's dietary behavior across the menstrual cycle suggests a drop in caloric intake around the time of ovulation; similar patterns occur in many other mammals. The periovulatory nadir is puzzling, as it is not explicable in terms of changes in the energy budget. Existing explanations in the animal literature operate wholly at the proximate level of analysis and hence do not address this puzzle. In this paper, I offer an ultimate explanation for the periovulatory feeding nadir, arguing that the decrease in the set point for satiation during the fertile period of the female cycle is an adaptation produced by natural selection in order to reduce the motivational salience of goals that compete with those directly or indirectly pertaining to mating. In support of this explanation, I adduce evidence of: a) periovulatory reductions in other ingestive behaviors, and b) periovulatory increases in motor activity and the psychological concomitants thereof.

  14. Improving image quality by accounting for changes in water temperature during a photoacoustic tomography scan.

    Directory of Open Access Journals (Sweden)

    Dominique Van de Sompel

    Full Text Available The emerging field of photoacoustic tomography is rapidly evolving with many new system designs and reconstruction algorithms being published. Many systems use water as a coupling medium between the scanned object and the ultrasound transducers. Prior to a scan, the water is heated to body temperature to enable small animal imaging. During the scan, the water heating system of some systems is switched off to minimize the risk of bubble formation, which leads to a gradual decrease in water temperature and hence the speed of sound. In this work, we use a commercially available scanner that follows this procedure, and show that a failure to model intra-scan temperature decreases as small as 1.5°C leads to image artifacts that may be difficult to distinguish from true structures, particularly in complex scenes. We then improve image quality by continuously monitoring the water temperature during the scan and applying variable speed of sound corrections in the image reconstruction algorithm. While upgrading to an air bubble-free heating pump and keeping it running during the scan could also solve the changing temperature problem, we show that a software correction for the temperature changes provides a cost-effective alternative to a hardware upgrade. The efficacy of the software corrections was shown to be consistent across objects of widely varying appearances, namely physical phantoms, ex vivo tissue, and in vivo mouse imaging. To the best of our knowledge, this is the first study to demonstrate the efficacy of modeling temporal variations in the speed of sound during photoacoustic scans, as opposed to spatial variations as focused on by previous studies. Since air bubbles pose a common problem in ultrasonic and photoacoustic imaging systems, our results will be useful to future small animal imaging studies that use scanners with similarly limited heating units.

  15. Empirical Accounting of Adaptation to Environmental Change: Organizational Competencies and Biodiversity in Finnish Forest Management

    Directory of Open Access Journals (Sweden)

    Eeva Primmer

    2009-12-01

    Full Text Available Integration of biodiversity conservation into economic utilization of natural resources has become a central response to the challenges of sustainable development. However, the resources and competencies required to implement such an integrated strategy at the level of the individual, the organization, and the sector are not known. To address this knowledge gap, we have developed an approach to analyze responses of organizations to environmental change and evolving social demands for biodiversity conservation. We analyze the scale, scope, and distribution of the resources and competencies that support the delineation of ecologically significant habitats in intensively managed nonindustrial private forests in Finland, an important international actor in the sector. Based on a national survey of 311 foresters working in public agencies, private firms, and cooperative organizations, we investigate the division of labor in the sector and the patterns of investment in human capital, organizational resources, and information networks that support delineation. We find that communicating frequently with the actors who are directly engaged in field operations is consistently the most productive resource in conserving habitats. Our analysis identifies differences in competencies among different types of organizations, as well as distinct roles for public and private-sector organizations. Beyond identification of differences in conservation behavior and competencies among organizations, our analysis points to substantial uniformity in the sector. We attribute similarities in patterns of investment in conservation resources to historically structured central coordination mechanisms within the sector that include education, training, and broadly shared professional norms. These institutional structures and the resulting uniformity can be potential impediments to radical innovation. Our approach to analyzing adaptation to environmental change highlights the

  16. The Public Administration Accounting in the Light Public Finance Managements Reform and Changes of the New Accounting Directive of the European Parliament and the European Council

    Directory of Open Access Journals (Sweden)

    Košovská Iveta

    2014-12-01

    Full Text Available The role of public administration accounting is to secure a database of relevant information essential for the management of public finances and need for presenting of operations results of our country within the European Union (EU. The accounting of public administration entities should provide a true and fair view on the assets and liabilities, as well as the financial situation and the use of public appropriations. After the entry of the Slovak Republic (SR to the European Union (EU the International Public Sector Accounting Standards began to be applied in our legislation. They provide a uniform basis for the data consolidation as well as more efficient information for the economic decisions of individual users

  17. PHYSICAL DESIGN OF CHANGE OF POWER INFLUENCE IS ON WORKPLACES TAKING INTO ACCOUNT HIGH TEMPERATURE RADIATION

    Directory of Open Access Journals (Sweden)

    BELIKOV A. S.

    2017-04-01

    Full Text Available Purpose. Development of the degree of control methods for hazard exposure of workers to special divisions of large-scale emergencies and industrial accidents under the influence of excess heat radiation. The operational security solutions vital activity of special divisions of workers in extreme situations with high thermal radiation. Method. Construction of thermal fields and the establishment of dependencies change of infrared radiation on the location of jobs, the type of radiation source and the spectrum of the radiation sources. Results. In order to solve the problems of thermal protection of work places, actual data of measurement of thermal radiation at all workplaces is required. Such studies, for example, at an open window of a thermal furnace at a distance of 1.5-2 m are obviously dangerous and, most importantly, the reliability of the data is reduced because of the decrease in the productivity of measurements in extreme conditions of work. In order to determine the intensity of irradiation of the heat flow, it is necessary to perform a significant number of intermediate calculations or use several graphs or nomograms, which makes these calculations labor-intensive and not convenient for practical use. An attempt was made to summarize the results of research carried out in this direction, to improve working conditions, to significantly reduce the number of variables and to use existing instruments more efficiently during measurements. Based on the theoretical studies of thermal radiation at workplaces, it was established that with great accuracy it is possible to determine the distance to the source of thermal radiation from the point of measurement, the angle at which the source of thermal radiation is visible; in this case, the measurement point may be located at a distance safe for the researcher as we put the basis for the development of an experimental installation for the study of thermal radiation at workplaces. Scientific

  18. 41 CFR 109-1.5205 - Personal property management system changes.

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Personal property management system changes. 109-1.5205 Section 109-1.5205 Public Contracts and Property Management Federal... Personal property management system changes. Any proposed significant change to a designated contractor's...

  19. A Sightseeing Spot Recommendation System That Takes into Account the Change in Circumstances of Users

    Directory of Open Access Journals (Sweden)

    Yuri Mizutani

    2017-10-01

    Full Text Available The present study aimed to design, develop, operate and evaluate a sightseeing spot recommendation system for urban sightseeing spots in order to support individual, as well as group sightseeing activities while taking into consideration the user’s needs, which can change according to the circumstances (each user’s important conditions and sightseeing unit. The system was developed by integrating Web-GIS (Geographic Information Systems, the pairing system, the evaluation system, as well as the recommendation system into a single system, and it was also connected with external SNS (Social Networking Services: Twitter and Facebook. Additionally, the system was operated for four weeks in the central part of Yokohama City in Kanagawa Prefecture, Japan, and the total number of users was 52. Based on the results of the web questionnaire survey, the usefulness of the system when sightseeing was high, and the recommendation function of sightseeing spots, which is an original function, has received mainly good ratings. From the results of the access analysis of users’ log data, it is evident that the system has been used by different types of devices, just as it was designed for, and that the system has been used according to the purpose of the present study, which is to support the sightseeing activities of users.

  20. Magnetic-property changes in epitaxial metal-film sandwiches

    International Nuclear Information System (INIS)

    Brodsky, M.B.

    1982-08-01

    Epitaxial metal-film sandwiches (EMFS) containing Pd or Cr, have been prepared between single-crystal Ag or Au. The modified Pd/Cr show major changes in physical properties. Pd has a stretched lattice parameter in Au-Pd-Au, which combines with a tetragonal distortion to cause exchange enhancements up to 28,000 and spin-fluctuation temperatures of 1 to 10 K. In Au-Cr-Au, Cr takes up the fcc structure, leading to superconductivity due to a high N(E/sub F/). These results are contrasted to data for Ag-Pd-Ag and Ag-Cr-Ag EMFS

  1. Nonlinear Changes in Soil Properties and Their Impact on Ecosystems

    Science.gov (United States)

    Chadwick, O. A.; Chorover, J. D.

    2001-12-01

    Soils are open systems that act as a membrane at Earth's surface. Water and dissolved acids are the main materials transferred into soils, whereas water and lithogenic solutes dominate the output with the net result being depletion of rock forming constituents such as silica and base cations that are also ecosystem nutrients. The time-dependent coupling of water flux and chemical reactions determines the nature of the colloidal phase that is responsible for nutrient retention. Pedogenesis is a biogeochemical process that is constrained by thermodynamics, but still maintains considerable flexibility as a result of parallel reaction kinetics and a spatially heterogeneous matrix. In the open system, there are many processes that are governed by nonlinear response to changes in environmental variables and/or internal soil properties. From a thermodynamic perspective, the chemistry of pedogenesis is characterized by a number of thresholds. Simultaneous acid-base, ion exchange, redox and mineral transformation reactions interact to determine the direction and rate of change. Over time, the reaction of atmospheric acids with soil bases changes the acid neutralizing capacity of soil to an extent that is controlled by the prevailing buffering reactions. The amount of buffering reaction and effect on pH depend on the nature of the reactive species, their relative amounts, and their respective rates of reaction. Ion exchange and surface complexation reactions consume protons in the short term but long-term buffering derives from mineral weathering. The nature of the governing reactions is such that soils are well buffered to pH change in the alkaline and acid regions but far less so in the neutral to slightly acid zones. In an analogous fashion, organic matter may drive oxidation-reduction processes through a stepwise consumption of electron acceptors (thereby producing thresholds). Mineralogical change tends to occur in a serial, irreversible fashion that, under favorable

  2. Changes in the chromogene properties of the betalaine

    International Nuclear Information System (INIS)

    Rodriguez N, S.; Pinedo S, A.; Amador V, P.; Chacon R, A.; Arcos P, A.; Vega C, H.R.

    2005-01-01

    The changes of coloration of four natural extracts were determined in function of the absorbed dose taken place by a source of rays gamma of Cs-137. The used natural extracts contain betalaine that are natural pigments of some plants as the beet root, of there their name. They are also in abundant form in the fruits (tunas) of some species of the Opuntia gender. The extracts were obtained by maceration, starting from beet root and three tuna varieties, and they were stabilized to pH 5.5 the change of coloration you determines in a spectrophotometer ultraviolet/visible by means of the absorbance from the samples to photons of 475, 535 and 600 nm of wave longitude. The absorbance was measured, to different intervals of time. The relationship settled down between the absorbed dose and the chromogene properties of the pigment, with the intention of using it as possible dosemeter. (Author)

  3. Predicting adult weight change in the real world: a systematic review and meta-analysis accounting for compensatory changes in energy intake or expenditure.

    Science.gov (United States)

    Dhurandhar, E J; Kaiser, K A; Dawson, J A; Alcorn, A S; Keating, K D; Allison, D B

    2015-08-01

    Public health and clinical interventions for obesity in free-living adults may be diminished by individual compensation for the intervention. Approaches to predict weight outcomes do not account for all mechanisms of compensation, so they are not well suited to predict outcomes in free-living adults. Our objective was to quantify the range of compensation in energy intake or expenditure observed in human randomized controlled trials (RCTs). We searched multiple databases (PubMed, CINAHL, SCOPUS, Cochrane, ProQuest, PsycInfo) up to 1 August 2012 for RCTs evaluating the effect of dietary and/or physical activity interventions on body weight/composition. subjects per treatment arm ≥5; ≥1 week intervention; a reported outcome of body weight/body composition; the intervention was either a prescribed amount of over- or underfeeding and/or supervised or monitored physical activity was prescribed; ≥80% compliance; and an objective method was used to verify compliance with the intervention (for example, observation and electronic monitoring). Data were independently extracted and analyzed by multiple reviewers with consensus reached by discussion. We compared observed weight change with predicted weight change using two models that predict weight change accounting only for metabolic compensation. Twenty-eight studies met inclusion criteria. Overfeeding studies indicate 96% less weight gain than expected if no compensation occurred. Dietary restriction and exercise studies may result in up to 12-44% and 55-64% less weight loss than expected, respectively, under an assumption of no behavioral compensation. Compensation is substantial even in high-compliance conditions, resulting in far less weight change than would be expected. The simple algorithm we report allows for more realistic predictions of intervention effects in free-living populations by accounting for the significant compensation that occurs.

  4. Effect of land use change on soil properties and functions

    Science.gov (United States)

    Tonutare, Tonu; Kõlli, Raimo; Köster, Tiina; Rannik, Kaire; Szajdak, Lech; Shanskiy, Merrit

    2014-05-01

    For good base of sustainable land management and ecologically sound protection of soils are researches on soil properties and functioning. Ecosystem approach to soil properties and functioning is equally important in both natural and cultivated land use conditions. Comparative analysis of natural and agro-ecosystems formed on similar soil types enables to elucidate principal changes caused by land use change (LUC) and to elaborate the best land use practices for local pedo-ecological conditions. Taken for actual analysis mineral soils' catena - rendzina → brown soils → pseudopodzolic soils → gley-podzols - represent ca 1/3 of total area of Estonian normal mineral soils. All soils of this catena differ substantially each from other by calcareousness, acidity, nutrition conditions, fabric and humus cover type. This catena (representative to Estonian pedo-ecological conditions) starts with drought-prone calcareous soils. Brown (distributed in northern and central Estonia) and pseudopodzolic soils (in southern Estonia) are the most broadly acknowledged for agricultural use medium-textured high-quality automorphic soils. Dispersedly distributed gley-podzols are permanently wet and strongly acid, low-productivity sandy soils. In presentation four complex functions of soils are treated: (1) being a suitable soil environment for plant cover productivity (expressed by annual increment, Mg ha-1 yr-1); (2) forming adequate conditions for decomposition, transformation and conversion of fresh falling litter (characterized by humus cover type); (3) deposition of humus, individual organic compounds, plant nutrition elements, air and water, and (4) forming (bio)chemically variegated active space for soil type specific edaphon. Capacity of soil cover as depositor (3) depends on it thickness, texture, calcareousness and moisture conditions. Biological activity of soil (4) is determined by fresh organic matter influx, quality and quantity of biochemical substances and humus

  5. Evaporation of Sunscreen Films: How the UV Protection Properties Change.

    Science.gov (United States)

    Binks, Bernard P; Brown, Jonathan; Fletcher, Paul D I; Johnson, Andrew J; Marinopoulos, Ioannis; Crowther, Jonathan M; Thompson, Michael A

    2016-06-01

    We have investigated the evaporation of thin sunscreen films and how the light absorption and the derived sun protection factor (SPF) change. For films consisting of solutions of common UV filters in propylene glycol (PG) as solvent, we show how evaporation generally causes three effects. First, the film area can decrease by dewetting leading to a transient increase in the average film thickness. Second, the film thins by evaporative loss of the solvent. Third, precipitation of the UV filter occurs when solvent loss causes the solubility limit to be reached. These evaporation-induced changes cause the UV absorbance of the film to decrease with resultant loss of SPF over the time scale of the evaporation. We derive an approximate model which accounts semiquantitatively for the variation of SPF with evaporation. Experimental results for solutions of different UV filters on quartz, different skin mimicking substrates, films with added nanoparticles, films with an added polymer and films with fast-evaporating decane as solvent (instead of slow evaporating PG) are discussed and compared with model calculations. Addition of either nanoparticles or polymer suppress film dewetting. Overall, it is hoped that the understanding gained about the mechanisms whereby film evaporation affects the SPF will provide useful guidance for the formulation of more effective sunscreens.

  6. Coding early naturalists' accounts into long-term fish community changes in the Adriatic Sea (1800-2000.

    Directory of Open Access Journals (Sweden)

    Tomaso Fortibuoni

    Full Text Available The understanding of fish communities' changes over the past centuries has important implications for conservation policy and marine resource management. However, reconstructing these changes is difficult because information on marine communities before the second half of the 20(th century is, in most cases, anecdotal and merely qualitative. Therefore, historical qualitative records and modern quantitative data are not directly comparable, and their integration for long-term analyses is not straightforward. We developed a methodology that allows the coding of qualitative information provided by early naturalists into semi-quantitative information through an intercalibration with landing proportions. This approach allowed us to reconstruct and quantitatively analyze a 200-year-long time series of fish community structure indicators in the Northern Adriatic Sea (Mediterranean Sea. Our analysis provides evidence of long-term changes in fish community structure, including the decline of Chondrichthyes, large-sized and late-maturing species. This work highlights the importance of broadening the time-frame through which we look at marine ecosystem changes and provides a methodology to exploit, in a quantitative framework, historical qualitative sources. To the purpose, naturalists' eyewitness accounts proved to be useful for extending the analysis on fish community back in the past, well before the onset of field-based monitoring programs.

  7. CHANGES IN THE PHYSICAL PROPERTIES OF BREAD DURING STORAGE

    Directory of Open Access Journals (Sweden)

    Teresa Fortuna

    2012-04-01

    Full Text Available The aim of this work was to compare the physical properties of breadcrumb during five days of storage in vacuum containers and polyethylene bags. On the basis of result it was stated, that storage of baguettes in vacuum condition and in polyethylene foil did not prevent the staling of breadcrumb. Hardness of breadcrumb stored in plastic bags on the fifth day was higher than hardness of bread stored in vacuum containers. The others texture values did not differ significantly on the fifth day of storage between packaging methods. The changes in water activity values both in vacuum containers and polyethylene bags were negligible during storage. Increase in lightness and decrease in yellowness were observed over the storage period, regardless of packaging method, while the values of a* remained essentially unchanged.doi:10.5219/194

  8. Change of mechanical properties of molybdenum after chemical heat treatment

    International Nuclear Information System (INIS)

    Skuratov, L.P.; Yatsimirskij, V.K.; Kirillova, N.V.

    1987-01-01

    Gaseous media (argon, ammonia, nitrogen-hydrogen-ammonia mixture) are studied for their effect on mechanical characteristics of molybdenum at temperatures up to 1000 deg C. It is established that the highest hardening occurs when molybdenum is esposed in the nitrogen-hydrogen medium, while the highest lost of strength takes place in the ammonia medium. An increase of the ammonia concentration in nitrogen-hydrogen-ammonia mixture promotes regular increasing of the deformation rate. With ammonia concentration of 33.3% the gaseous mixture acts the same as pure ammonia. Change of physical-and-mechanical properties of molybdenum under the action of nitrogen-containing gaseous media is associated with formation of molybdenum compounds with nitrogen. During nitriding in ammonia an internal (volume) nitriding proceeds while in the medium of nitrogen-hydrogen mixture surface nitride layers form

  9. Changes in physical properties of graphene oxide with thermal reduction

    Science.gov (United States)

    Pandit, Bhishma; Jo, Chang Hee; Joo, Kwan Seon; Cho, Jaehee

    2017-08-01

    Reduced graphene oxide (rGO) has attracted significant attention as an easily fabricable twodimensional material. Depending on the oxygen-containing functional groups (OFGs) in an rGO specimen, the optical and electrical properties can vary significantly, directly affecting the performance of devices in which rGO is implemented. Here, we investigated the optical and electrical properties of GO treated with various annealing (reduction) temperatures from 350 to 950 °C in H2 ambient. Using diverse characteristic tools, we found that the transmittance, nanoscale domain size, OFGs in GO and rGO, and Schottky barrier height (SBH) measured on n-type GaN are significantly influenced by the annealing temperature. The relative intensity of the defect-induced band in Raman spectroscopy showed a minimum at the annealing temperature of approximately 350 °C, before the OFGs in rGO showed vigorous changes in relative content. When the domain size of rGO reached a minimum at the annealing temperature of 650 °C, the SBH of rGO/GaN showed the maximum value of 1.07 eV.

  10. Changes in Physical Properties of Graphene Oxide with Thermal Reduction

    Energy Technology Data Exchange (ETDEWEB)

    Pandit, Bhishma; Jo, Chang Hee; Joo, Kwan Seon; Cho, Jaehee [Chonbuk National University, Jeonju (Korea, Republic of)

    2017-08-15

    Reduced graphene oxide (rGO) has attracted significant attention as an easily fabricable two dimensional material. Depending on the oxygen-containing functional groups (OFGs) in an rGO specimen, the optical and electrical properties can vary significantly, directly affecting the performance of devices in which rGO is implemented. Here, we investigated the optical and electrical properties of GO treated with various annealing (reduction) temperatures from 350 to 950 ℃ in H2 ambient. Using diverse characteristic tools, we found that the transmittance, nanoscale domain size, OFGs in GO and rGO, and Schottky barrier height (SBH) measured on n-type GaN are significantly influenced by the annealing temperature. The relative intensity of the defect-induced band in Raman spectroscopy showed a minimum at the annealing temperature of approximately 350 ℃, before the OFGs in rGO showed vigorous changes in relative content. When the domain size of rGO reached a minimum at the annealing temperature of 650 ℃, the SBH of rGO/GaN showed the maximum value of 1.07 eV.

  11. Changes in the structural properties of peripheral nerves after transection.

    Science.gov (United States)

    Toby, E B; Meyer, B M; Schwappach, J; Alvine, G

    1996-11-01

    Changes in peripheral nerve structural properties after transection were measured weekly for 5 weeks in the distal stump of the sciatic nerve in 50 Sprague-Dawley rats. Each week after transection, the distal stump of the transected nerve showed increased stiffness when compared to intact nerves. Linear elastic stiffness reached a maximum at weeks 1 and 2 after transection, when the transected nerves were 15% stiffer than the contralateral control sides. Toughness was also increased and reached a maximum at week 4 with a 50% difference between values for experimental and control sides. Overall failure load was between 21% and 27% greater, peaking at week 3. An increase in stiffness of the distal stump would result in increased tension at the suture line, as the nerve gap is overcome when performing a delayed neurorraphy. These data suggest, with respect to structural properties, that an end-to-end repair should be carried out at the time of injury; after only 1 week, significant stiffness in the distal segment of the nerve developed, which should result in an increase in tension at the repair site.

  12. Photostimulated changes of properties of CdTe films

    Energy Technology Data Exchange (ETDEWEB)

    Dzhafarov, T.D. [Institute of Physics, Azerbaijan National Academy of Sciences, AZ-1143 Baku (Azerbaijan); Yesilkaya, S.S. [Department of Physics, Yildiz Technical University, 34210 Esenler/Istanbul (Turkey)

    2007-08-15

    The effect of illumination during the close-spaced sublimation (CSS) growth on composition, structural, electrical, optical and photovoltaic properties of CdTe films and CdTe/CdS solar cells were investigated. Data on comparative study by using X-ray diffraction (XRD), scanning electron microscopy (SEM), absorption spectra and conductivity-temperature measurements of CdTe films prepared by CSS method in dark (CSSD) and under illumination (CSSI) were presented. It is shown that the growth rate and the grain size of CdTe films grown under illumination is higher (by factor about of 1.5 and 3 respectively) than those for films prepared without illumination. The energy band gap of CdTe films fabricated by both technology, determined from absorption spectra, is same (about of 1.50 eV), however conductivity of the CdTe films produced by CSSI is considerably greater (by factor of 10{sup 7}) than that of films prepared by CSSD. The photovoltaic parameters of pCdTe/nCdS solar cells fabricated by photostimulated CSSI technology (J{sub sc}=28 mA/cm{sup 2}, V{sub oc}=0.63 V) are considerably larger than those for cells prepared by CSSD method (J{sub sc}=22 mA/cm{sup 2}, V{sub oc}=0.52 V). A mechanism of photostimulated changes of properties of CdTe films and improvement of photovoltaic parameters of CdTe/CdS solar cells is suggested. (copyright 2007 WILEY-VCH Verlag GmbH and Co. KGaA, Weinheim) (orig.)

  13. Payroll accounting

    OpenAIRE

    Hodžová, Markéta

    2009-01-01

    Abstract Main topic of my thesis is the Payroll Accounting. The work summarizes most of the areas that are related to this topic and the knowledge necessary in calculating the final determination of wages. Beginning the thesis mentions specific chapters from the Labor code which explain the facts about the start, changes and the termination of the employment contract then more detailed description of the arrangements performed outside of the employment contract and then working hours and mini...

  14. Can rational models be good accounts of developmental change? The case of language development at two time scales.

    Science.gov (United States)

    Dawson, Colin R; Gerken, LouAnn

    2012-01-01

    Rational models of human perception and cognition have allowed researchers new ways to look at learning and the ability to make inferences from data. But how good are such models at accounting for developmental change? In this chapter, we address this question in the domain of language development, focusing on the speed with which developmental change takes place, and classifying different types of language development as either fast or slow. From the pattern of fast and slow development observed, we hypothesize that rational learning processes are generally well suited for handling fast processes over small amounts of input data. In contrast, we suggest that associative learning processes are generally better suited to slow development, in which learners accumulate information about what is typical of their language over time. Finally, although one system may be dominant for a particular component of language learning, we speculate that both systems frequently interact, with the associative system providing a source of emergent hypotheses to be evaluated by the rational system and the rational system serving to highlight which aspects of the learner's input need to be processed in greater depth by the associative system.

  15. Changes of agrochemical properties of cambisol under grassland after abandonment

    Directory of Open Access Journals (Sweden)

    Ján Jančovič

    2012-01-01

    Full Text Available On the grassland (association Lolio-Cynosuretum cristati R. 1937 with brown acidic soil (cambisol the basic agrochemical properties (pH, Cox, Nt, P, K was studied during the years 1986–2006. Various systems of management (fertilizing + cutting, liming, no management had different influences to the cambisol qualities, but had not so significant effect. The pH of the soil decreased after application of mineral fertilization and also in the period without anthropogenic interference. The balanced content of oxidizable carbon (Cox preserved during the experimental period. The total nitrogen content (Nt increased in the period of fertilization and the aftermath of fertilization. The content of phosphorus (P decreased significantly in the years of fertilization and this trend continued after the absence of fertilization too. The content of potassium (K decreased in the period of fertilization, except for a variant with PK nutrition. The content of potassium (K increased on the all variants in both sampling depths of almost 1.5-fold after a period without management. We found a significant effect of year and depth of soil sampling for most of soil parameters. Variants had not significant impact on all evaluated soil characteristics. Between the years there was relatively great variability at the available nutrients values (8–75 %. The available phosphorus had greatest variability (19–96 % and also potassium (18–82 %. Medium till small variability was characteristic for pH (9–14 %, Cox (17–19 % and Nt (8–16 %. The results are indicating that changes of management systems mean not automatically changes of soil features.

  16. Mechanical Properties of Human Cells Change during Neoplastic Processes

    Science.gov (United States)

    Guthold, Martin; Guo, Xinyi; Bonin, Keith; Scarpinato, Karin

    2014-03-01

    Using an AFM with a spherical probe of 5.3 μm, we determined mechanical properties of individual human mammary epithelial cells that have progressed through four stages of neoplastic transformation: normal, immortal, tumorigenic, and metastatic. Measurements on cells in all four stages were taken over both the nucleus and the cytoplasm. Moreover, the measurements were made for cells outside of a colony (isolated), on the periphery of a colony, and inside a colony. By fitting the AFM force vs. indentation curves to a Hertz model, we determined the Young's modulus, E. We found a distinct contrast in the influence a cell's colony environment has on its stiffness depending on whether the cells are normal or cancer cells. We also found that cells become softer as they advance to the tumorigenic stage and then stiffen somewhat in the final step to metastatic cells. For cells averaged over all locations the stiffness values of the nuclear region for normal, immortal, tumorigenic, and metastatic cells were (mean +/- sem) 880 +/- 50, 940+/-50, 400 +/- 20, and 600 +/-20 Pa respectively. Cytoplasmic regions followed a similar trend. These results point to a complex picture of the mechanical changes that occur as cells undergo neoplastic transformation. This work is supported by NSF Materials and Surface Engineering grant CMMI-1152781.

  17. CHANGE IN DEFORMATION PROPERTIES MODELING OF CONCRETE IN PROTECTIVE STRUCTURES OF NUCLEAR REACTOR BY IONIZING RADIATION

    Directory of Open Access Journals (Sweden)

    E. K. Agakhanov

    2016-01-01

    Full Text Available The necessity of studying the effect impact of elementary particles impact on the strength and deformation materials properties used in protective constructions nuclear reactors and reactor technology has been stipulated. A nuclear reactor pressure vessel from prestressed concrete, combining the functions of biological protection is to be considered. The neutron flux problem distribution in the pressure vessel of a nuclear reactor has been solved. The solution is made in axisymmetric with the finite element method using a flat triangular finite element. Computing has been conducted in Matlab package. The comparison with the results has been obtained using the finite difference method, as well as the graphs of changes under the influence of radiation exposure and the elastic modulus of concrete radiation deformations have been constructed. The proposed method allows to simulate changes in the deformation properties of concrete under the influence of neutron irradiation. Results of the study can be used in the calculation of stress-strain state of structures, taking into account indirect heterogeneity caused by the physical fields influence.

  18. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

    Standard utilities can help you collect and interpret your Linux system's process accounting data. Describes the uses of process accounting, standard process accounting commands, and example code that makes use of process accounting utilities.

  19. Methods for definition of reference conditions for a repository site taking long-term environmental change into account

    Energy Technology Data Exchange (ETDEWEB)

    Ikonen, A.T.K. [Environmental Research and Assessment EnviroCase, Ltd. (Finland)

    2014-07-01

    In a few countries, programmes for disposal of spent nuclear fuel have proceeded into a site-specific phase, and the number of low- and intermediate-level nuclear waste repositories requiring updated state-of-the-art long-term safety assessments is considerable. In this contribution, the approach employed in the Finnish spent fuel disposal programme is analysed and used as an example for a more general methodology for defining reference surface conditions for a site, e.g. to guide selection of representative input data to safety assessments, using spatio-temporal analogues so that long-term environmental changes are taken into account. The contribution incorporates also elements from discussions in the IAEA EMRAS II and MODARIA working groups on addressing the environmental change in the assessments. The legacy of the earlier BIOMASS project is also recognised. Broadly, the methods to be presented include identification of similarity factors (e.g. geological, biological and climate regimes) upon which a reference area can be delineated. Within the reference area, characteristic lines of development and biotopes are identified and described, and these are then used to guide further research and application of literature data to iteratively accumulate adequate understanding of the site conditions and relevant processes at the present and in the future (by projecting further the past and present development lines and biotopes). In this iterative approach, also the intensity of research efforts can be adjusted with the stage of the repository programme, as will be discussed in the complete contribution. Document available in abstract form only. (authors)

  20. Estimation of global soil respiration by accounting for land-use changes derived from remote sensing data.

    Science.gov (United States)

    Adachi, Minaco; Ito, Akihiko; Yonemura, Seiichiro; Takeuchi, Wataru

    2017-09-15

    Soil respiration is one of the largest carbon fluxes from terrestrial ecosystems. Estimating global soil respiration is difficult because of its high spatiotemporal variability and sensitivity to land-use change. Satellite monitoring provides useful data for estimating the global carbon budget, but few studies have estimated global soil respiration using satellite data. We provide preliminary insights into the estimation of global soil respiration in 2001 and 2009 using empirically derived soil temperature equations for 17 ecosystems obtained by field studies, as well as MODIS climate data and land-use maps at a 4-km resolution. The daytime surface temperature from winter to early summer based on the MODIS data tended to be higher than the field-observed soil temperatures in subarctic and temperate ecosystems. The estimated global soil respiration was 94.8 and 93.8 Pg C yr -1 in 2001 and 2009, respectively. However, the MODIS land-use maps had insufficient spatial resolution to evaluate the effect of land-use change on soil respiration. The spatial variation of soil respiration (Q 10 ) values was higher but its spatial variation was lower in high-latitude areas than in other areas. However, Q 10 in tropical areas was more variable and was not accurately estimated (the values were >7.5 or soil respiration in tropical ecosystems. To solve these problems, it will be necessary to validate our results using a combination of remote sensing data at higher spatial resolution and field observations for many different ecosystems, and it will be necessary to account for the effects of more soil factors in the predictive equations. Copyright © 2017 Elsevier Ltd. All rights reserved.

  1. Implications of shale gas exploitation for UK climate change targets under a production-based accounting system.

    Science.gov (United States)

    Turk, J.; Reay, D.; Haszeldine, S.

    2017-12-01

    The shale gas boom in the USA has seemingly decreased the greenhouse gas intensity of electricity generation in the USA over the last decade. The United Kingdom is supporting its own shale gas industry to increase its own domestic energy supply. The UK's climate change policy is underpinned by defined national carbon budgets periods. The UK has met Carbon Budget 1 (2008 - 2012) and is likely to meet the second and third carbon budgets (2013 - 2022). There is a projected shortcoming in the fourth carbon budget (2023 - 2027). This shortfall may be increased as the UK pursues a domestic shale gas industry. Under the current production-based GHG accounting system, the UK is incentivized to import natural gas rather than produce it domestically. If the projected gas supply were to be met by UK shale gas, we project additional greenhouse gas emissions which would need to be accommodated during Carbon Budget periods 3 - 6. Additionally, natural gas electricity generation will contribute to sustaining grid electricity emissions during the same time period within the traded European Union emissions cap.

  2. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

    Full Text Available The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocationof the investments resources in the world. Under the circumstances, there occurs the necessity of a consistent application of the standards on a global level. The financial statements are part of thefinancial reporting process. A set of complete financial statements usually includes a balance sheet,a profit and loss account, a report of the financial item change (which can be presented in various ways, for example as a status of the treasury flows and of the funds flows and those notes, as well as those explanatory situations and materials which are part of the financial statements.

  3. Plant species diversity affects infiltration capacity in an experimental grassland through changes in soil properties

    NARCIS (Netherlands)

    Fischer, C.; Tischer, J.; Roscher, C.; Eisenhauer, N.; Ravenek, J.; Gleixner, G.; Attinger, S.; Jensen, B.; Kroon, de H.; Mommer, L.; Scheu, S.; Hildebrandt, A.

    2015-01-01

    Background and aims Soil hydraulic properties drive water distribution and availability in soil. There exists limited knowledge of how plant species diversity might influence soil hydraulic properties. Methods We quantified the change in infiltration capacity affected by soil structural variables

  4. Baseline map of organic carbon in Australian soil to support national carbon accounting and monitoring under climate change.

    Science.gov (United States)

    Viscarra Rossel, Raphael A; Webster, Richard; Bui, Elisabeth N; Baldock, Jeff A

    2014-09-01

    Australia's National Carbon Accounting System, help guide the formulation of policy around carbon offset schemes, improve Australia's carbon balances, serve to direct future sampling for inventory, guide the design of monitoring networks and provide a benchmark against which to assess the impact of changes in land cover, land management and climate on the stock of C in Australia. In this way, these estimates would help us to develop strategies to adapt and mitigate the effects of climate change. © 2014 The Authors. Global Change Biology Published by John Wiley & Sons Ltd.

  5. CERES Top-of-Atmosphere Earth Radiation Budget Climate Data Record: Accounting for in-Orbit Changes in Instrument Calibration

    Directory of Open Access Journals (Sweden)

    Norman G. Loeb

    2016-02-01

    Full Text Available The Clouds and the Earth’s Radiant Energy System (CERES project provides observations of Earth’s radiation budget using measurements from CERES instruments onboard the Terra, Aqua and Suomi National Polar-orbiting Partnership (S-NPP satellites. As the objective is to create a long-term climate data record, it is necessary to periodically reprocess the data in order to incorporate the latest calibration changes and algorithm improvements. Here, we focus on the improvements and validation of CERES Terra and Aqua radiances in Edition 4, which are used to generate higher-level climate data products. Onboard sources indicate that the total (TOT channel response to longwave (LW radiation has increased relative to the start of the missions by 0.4% to 1%. In the shortwave (SW, the sensor response change ranges from −0.4% to 0.6%. To account for in-orbit changes in SW spectral response function (SRF, direct nadir radiance comparisons between instrument pairs on the same satellite are made and an improved wavelength dependent degradation model is used to adjust the SRF of the instrument operating in a rotating azimuth plane scan mode. After applying SRF corrections independently to CERES Terra and Aqua, monthly variations amongst these instruments are highly correlated and the standard deviation in the difference of monthly anomalies is 0.2 Wm−2 for ocean and 0.3 Wm−2 for land/desert. Additionally, trends in CERES Terra and Aqua monthly anomalies are consistent to 0.21 Wm−2 per decade for ocean and 0.31 Wm−2 per decade for land/desert. In the LW, adjustments to the TOT channel SRF are made to ensure that removal of the contribution from the SW portion of the TOT channel with SW channel radiance measurements during daytime is consistent throughout the mission. Accordingly, anomalies in day–night LW difference in Edition 4 are more consistent compared to Edition 3, particularly for the Aqua land/desert case.

  6. Modeling complicated rheological behaviors in encapsulating shells of lipid-coated microbubbles accounting for nonlinear changes of both shell viscosity and elasticity.

    Science.gov (United States)

    Li, Qian; Matula, Thomas J; Tu, Juan; Guo, Xiasheng; Zhang, Dong

    2013-02-21

    It has been accepted that the dynamic responses of ultrasound contrast agent (UCA) microbubbles will be significantly affected by the encapsulating shell properties (e.g., shell elasticity and viscosity). In this work, a new model is proposed to describe the complicated rheological behaviors in an encapsulating shell of UCA microbubbles by applying the nonlinear 'Cross law' to the shell viscous term in the Marmottant model. The proposed new model was verified by fitting the dynamic responses of UCAs measured with either a high-speed optical imaging system or a light scattering system. The comparison results between the measured radius-time curves and the numerical simulations demonstrate that the 'compression-only' behavior of UCAs can be successfully simulated with the new model. Then, the shell elastic and viscous coefficients of SonoVue microbubbles were evaluated based on the new model simulations, and compared to the results obtained from some existing UCA models. The results confirm the capability of the current model for reducing the dependence of bubble shell parameters on the initial bubble radius, which indicates that the current model might be more comprehensive to describe the complex rheological nature (e.g., 'shear-thinning' and 'strain-softening') in encapsulating shells of UCA microbubbles by taking into account the nonlinear changes of both shell elasticity and shell viscosity.

  7. Modeling complicated rheological behaviors in encapsulating shells of lipid-coated microbubbles accounting for nonlinear changes of both shell viscosity and elasticity

    International Nuclear Information System (INIS)

    Li Qian; Tu Juan; Guo Xiasheng; Zhang Dong; Matula, Thomas J

    2013-01-01

    It has been accepted that the dynamic responses of ultrasound contrast agent (UCA) microbubbles will be significantly affected by the encapsulating shell properties (e.g., shell elasticity and viscosity). In this work, a new model is proposed to describe the complicated rheological behaviors in an encapsulating shell of UCA microbubbles by applying the nonlinear ‘Cross law’ to the shell viscous term in the Marmottant model. The proposed new model was verified by fitting the dynamic responses of UCAs measured with either a high-speed optical imaging system or a light scattering system. The comparison results between the measured radius–time curves and the numerical simulations demonstrate that the ‘compression-only’ behavior of UCAs can be successfully simulated with the new model. Then, the shell elastic and viscous coefficients of SonoVue microbubbles were evaluated based on the new model simulations, and compared to the results obtained from some existing UCA models. The results confirm the capability of the current model for reducing the dependence of bubble shell parameters on the initial bubble radius, which indicates that the current model might be more comprehensive to describe the complex rheological nature (e.g., ‘shear-thinning’ and ‘strain-softening’) in encapsulating shells of UCA microbubbles by taking into account the nonlinear changes of both shell elasticity and shell viscosity. (paper)

  8. Electron-irradiation induced changes in structural and magnetic properties of Fe and Co based metallic glasses

    Energy Technology Data Exchange (ETDEWEB)

    Kane, S.N., E-mail: kane_sn@yahoo.com [School of Physics, D.A. University, Khandwa Road Campus, Indore 452001 (India); Satalkar, M., E-mail: satalkar.manvi@gmail.com [School of Physics, D.A. University, Khandwa Road Campus, Indore 452001 (India); Ghosh, A.; Shah, M. [School of Physics, D.A. University, Khandwa Road Campus, Indore 452001 (India); Ghodke, N. [UGC-DAE CSR, University Campus, Khandwa Road, Indore 452001 (India); Pramod, R.; Sinha, A.K.; Singh, M.N.; Dwivedi, J. [Raja Ramanna Centre for Advanced Technology, P.O. CAT, Indore 452013 (India); Coisson, M.; Celegato, F.; Vinai, F.; Tiberto, P. [INRIM, Electromagnetism Division, Strada Delle Cacce 91, I-10135 TO (Italy); Varga, L.K. [RISSPO, Hungarian Academy of Sciences, P.O. Box 49, 1525 Budapest (Hungary)

    2014-12-05

    Highlights: • Enhancement of Ms by low electron irradiation dose in Fe-based alloy. • Variation of magnetic properties by electron irradiation induced ordered phase. • Electron irradiation alters TM-TM distance and, magnetic properties. - Abstract: Electron-irradiation induced changes in structural and, magnetic properties of Co{sub 57.6}Fe{sub 14.4}Si{sub 4.8}B{sub 19.2}Nb{sub 4}, Fe{sub 72}Si{sub 4.8}B{sub 19.2}Nb{sub 4} and, Co{sub 72}Si{sub 4.8}B{sub 19.2}Nb{sub 4} metallic glasses were studied using magnetic hysteresis and, synchrotron X-ray diffraction measurements. Results reveal composition dependent changes of magnetic properties in electron irradiated metallic glasses. A low electron irradiation dose (15 kGy) enhances saturation magnetization (up to 62%) in Fe-based alloy (Fe{sub 72}Si{sub 4.8}B{sub 19.2}Nb{sub 4}). Synchrotron XRD measurements reveal that electron irradiation transforms the amorphous matrix to a more ordered phase, accountable for changes in magnetic properties.

  9. Evolution of sorption properties in large-scale concrete structures accounting for long-term physical-chemical concrete degradation - 59297

    International Nuclear Information System (INIS)

    Perko, Janez; Jacques, Diederik; Mallants, Dirk; Seetharam, Suresh

    2012-01-01

    Long-term safety of radioactive waste disposal facilities relies on the longevity of natural or engineered barriers designed to minimize the migration of contaminants from the facility into the environment. Especially near surface disposal facilities, such as planned by ONDRAF/NIRAS for the Dessel site in Belgium, long-term safety relies almost exclusively on the containment ability of the engineered barriers (EB) with concrete being the most important EB material used. Concrete is preferred over other materials mainly due to its favourable chemical properties resulting in a high chemical retention capacity, and owing to its good hydraulic isolation properties. However, due to the long time frames typically involved in safety assessment, the chemical, physical and mechanical properties of concrete evolve in time. The alterations in concrete mineralogy also cause changes in pH and sorption behaviour for many radionuclides during chemical degradation processes. Application of dynamic sorption of concrete requires an adequate knowledge of long-term concrete degradation processes, knowledge of the effect of changing mineralogy to sorption of radionuclides and knowledge of large-scale system behaviour over time. Moreover, when applied to safety assessment models, special attention is required to assure robustness and transparency of the implementation. The discussion in this paper focuses on the sorption properties of concrete; selection of data, rescaling issues and on the hypotheses used to build a robust and yet transparent dynamic model for large-scale concrete structures for assessing the long-term performance. In this paper we summarize the steps required for the appropriate use of sorption values for large-scale cementitious components accounting for long-term concrete degradation in safety assessment studies. Four steps were recognized through the safety assessment in the framework of the license application for the near-surface disposal facility in Dessel

  10. Specific features of accounting probable exercussions of power in periphery WWER rods caused by in-process gap changes between fuel assemblies

    International Nuclear Information System (INIS)

    Mikailov, E. F.; Shishkov, L. K.

    2011-01-01

    The paper discusses the way for accounting the uncertainties of calculated WWER-1000 rod powers caused by the changes of fuel assembly shape in the course of operation. The trouble is that the gap affected power distribution does not obey the normal distribution law, while the dispersion does not influence the total uncertainty in power distribution. The paper proposes the methods for accounting the uncertainty and gives the exercise. (Authors)

  11. Effects of stoichiometry on the transport properties of crystalline phase-change materials.

    Science.gov (United States)

    Zhang, Wei; Wuttig, Matthias; Mazzarello, Riccardo

    2015-09-03

    It has recently been shown that a metal-insulator transition due to disorder occurs in the crystalline state of the GeSb2Te4 phase-change compound. The transition is triggered by the ordering of the vacancies upon thermal annealing. In this work, we investigate the localization properties of the electronic states in selected crystalline (GeTe)x-(Sb2Te3)y compounds with varying GeTe content by large-scale density functional theory simulations. In our models, we also include excess vacancies, which are needed to account for the large carrier concentrations determined experimentally. We show that the models containing a high concentration of stoichiometric vacancies possess states at the Fermi energy localized inside vacancy clusters, as occurs for GeSb2Te4. On the other hand, the GeTe-rich models display metallic behavior, which stems from two facts: a) the tail of localized states shrinks due to the low probability of having sizable vacancy clusters, b) the excess vacancies shift the Fermi energy to the region of extended states. Hence, a stoichiometry-controlled metal-insulator transition occurs. In addition, we show that the localization properties obtained by scalar-relativistic calculations with gradient-corrected functionals are unaffected by the inclusion of spin-orbit coupling or the use of hybrid functionals.

  12. Automatic detection system for multiple region of interest registration to account for posture changes in head and neck radiotherapy

    Science.gov (United States)

    Mencarelli, A.; van Beek, S.; Zijp, L. J.; Rasch, C.; van Herk, M.; Sonke, J.-J.

    2014-04-01

    Despite immobilization of head and neck (H and N) cancer patients, considerable posture changes occur over the course of radiotherapy (RT). To account for the posture changes, we previously implemented a multiple regions of interest (mROIs) registration system tailored to the H and N region for image-guided RT correction strategies. This paper is focused on the automatic segmentation of the ROIs in the H and N region. We developed a fast and robust automatic detection system suitable for an online image-guided application and quantified its performance. The system was developed to segment nine high contrast structures from the planning CT including cervical vertebrae, mandible, hyoid, manubrium of sternum, larynx and occipital bone. It generates nine 3D rectangular-shaped ROIs and informs the user in case of ambiguities. Two observers evaluated the robustness of the segmentation on 188 H and N cancer patients. Bland-Altman analysis was applied to a sub-group of 50 patients to compare the registration results using only the automatically generated ROIs and those manually set by two independent experts. Finally the time performance and workload were evaluated. Automatic detection of individual anatomical ROIs had a success rate of 97%/53% with/without user notifications respectively. Following the notifications, for 38% of the patients one or more structures were manually adjusted. The processing time was on average 5 s. The limits of agreement between the local registrations of manually and automatically set ROIs was comprised between ±1.4 mm, except for the manubrium of sternum (-1.71 mm and 1.67 mm), and were similar to the limits agreement between the two experts. The workload to place the nine ROIs was reduced from 141 s (±20 s) by the manual procedure to 59 s (±17 s) using the automatic method. An efficient detection system to segment multiple ROIs was developed for Cone-Beam CT image-guided applications in the H and N region and is clinically implemented in

  13. Accountability in Health Care

    DEFF Research Database (Denmark)

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

    The debate on accountability within the public sector has been lively in the past decade. Significant progress has been made in developing conceptual frameworks and typologies for characterizing different features and functions of accountability. However, there is a lack of sector specific...... adjustment of such frameworks. In this article we present a framework for analyzing accountability within health care. The paper makes use of the concept of "accountability regime" to signify the combination of different accountability forms, directions and functions at any given point in time. We show...... that reforms can introduce new forms of accountability, change existing accountability relations or change the relative importance of different accountability forms. They may also change the dominant direction and shift the balance between different functions of accountability. We further suggest...

  14. Mitigating the Inequity of the Military Retirement System by Changing the Rules Governing Individual Retirement Accounts for Service Members

    National Research Council Canada - National Science Library

    Newman, David

    1997-01-01

    .... It reviews the structure of Individual Retirement Accounts and the Employee Retirement Income Security Act, which governs private-sector retirement plans and their treatment by the Internal Revenue Code...

  15. TIME MANAGEMENT FOR ACCOUNTANTS

    Directory of Open Access Journals (Sweden)

    Cristina Elena BIGIOI

    2016-06-01

    Full Text Available Time is money. Every accountant knows that. In our country, the taxes are changing frequently. The accountants have to update their fiscal knowledge. The purpose of the article is to find how the accountants manage their time, taking into consideration the number of fiscal declarations and the fiscal changes. In this article we present some ways to improve time management for accountants.

  16. Dynamic changes in the secondary structure of ECE-1 and XCE account for their different substrate specificities

    Directory of Open Access Journals (Sweden)

    Ul-Haq Zaheer

    2012-11-01

    Full Text Available Abstract Background X-converting enzyme (XCE involved in nervous control of respiration, is a member of the M13 family of zinc peptidases, for which no natural substrate has been identified yet. In contrast, it’s well characterized homologue endothelin-converting enzyme-1 (ECE-1 showed broad substrate specificity and acts as endopeptidase as well as dipeptidase. To explore the structural differences between XCE and ECE-1, homology model of XCE was built using the complex structure of ECE-1 with phosphoramidon (pdb-id: 3DWB as template. Phosphoramidon was docked into the binding site of XCE whereas phosphate oxygen of the inhibitor was used as water molecule to design the apo forms of both enzymes. Molecular dynamics simulation of both enzymes was performed to analyze the dynamic nature of their active site residues in the absence and presence of the inhibitor. Results Homology model of XCE explained the role of non-conserved residues of its S2’ subsite. Molecular dynamics (MD simulations identified the flexible transitions of F149/I150, N566/N571, W714/W719, and R145/R723 residues of ECE-1/XCE for the strong binding of the inhibitor. Secondary structure calculations using DSSP method reveals the folding of R145/R723 residue of ECE-1/XCE into β-sheet structure while unfolding of the S2’ subsite residues in aECE-1 and sustained compact folding of that of aXCE. The results evaluated are in good agreement with available experimental data, thus providing detailed molecular models which can explain the structural and specificities differences between both zinc peptidases. Conclusions Secondary structure changes of both enzymes during the simulation time revealed the importance of β-sheet structure of R145/R723 for its binding with the terminal carboxylate group of the inhibitor. Unfolding of the α-helix comprising the S2’ subsite residues in aECE-1 correlate well with its endopeptidase activity while their compact folding in aXCE may

  17. Chemical changes and tensile and electrical properties of epoxy ...

    African Journals Online (AJOL)

    The properties of epoxy rsesin can be improved by the use of nanofiller such as carbon black (CB), The nanocomposite was synthesized by dispersion via sonication and shear mixing. The morphology, surface chemistry and the structure of CB and the epoxy/CB nanocomposites were investigated using XPS, FTIR, FESEM, ...

  18. Thermodynamic and Radiative properties of Plasma Excited in EDM process Through N2 Taking Into Account Fe

    Czech Academy of Sciences Publication Activity Database

    Adineh, V.R.; Coufal, O.; Živný, Oldřich

    2012-01-01

    Roč. 40, č. 10 (2012), s. 2723-2735 ISSN 0093-3813 R&D Projects: GA ČR GAP205/11/2070 Institutional research plan: CEZ:AV0Z20430508 Keywords : Electrical discharge machining * net emission coefficient * nitrogen-iron reaction products * plasma modeling, radiative heat transfer * thermodynamic properties Subject RIV: BL - Plasma and Gas Discharge Physics Impact factor: 0.868, year: 2012

  19. Internet accounting

    NARCIS (Netherlands)

    Pras, Aiko; van Beijnum, Bernhard J.F.; Sprenkels, Ron; Parhonyi, R.

    2001-01-01

    This article provides an introduction to Internet accounting and discusses the status of related work within the IETF and IRTF, as well as certain research projects. Internet accounting is different from accounting in POTS. To understand Internet accounting, it is important to answer questions like

  20. Dynamic and diverse changes in the functional properties of vascular smooth muscle cells in pulmonary hypertension.

    Science.gov (United States)

    Stenmark, Kurt R; Frid, Maria G; Graham, Brian B; Tuder, Rubin M

    2018-03-15

    Pulmonary hypertension (PH) is the end result of interaction between pulmonary vascular tone and a complex series of cellular and molecular events termed 'vascular remodelling'. The remodelling process, which can involve the entirety of pulmonary arterial vasculature, almost universally involves medial thickening, driven by increased numbers and hypertrophy of its principal cellular constituent, smooth muscle cells (SMCs). It is noted, however that SMCs comprise heterogeneous populations of cells, which can exhibit markedly different proliferative, inflammatory, and extracellular matrix production changes during remodelling. We further consider that these functional changes in SMCs of different phenotype and their role in PH are dynamic and may undergo significant changes over time (which we will refer to as cellular plasticity); no single property can account for the complexity of the contribution of SMC to pulmonary vascular remodelling. Thus, the approaches used to pharmacologically manipulate PH by targeting the SMC phenotype(s) must take into account processes that underlie dominant phenotypes that drive the disease. We present evidence for time- and location-specific changes in SMC proliferation in various animal models of PH; we highlight the transient nature (rather than continuous) of SMC proliferation, emphasizing that the heterogenic SMC populations that reside in different locations along the pulmonary vascular tree exhibit distinct responses to the stresses associated with the development of PH. We also consider that cells that have often been termed 'SMCs' may arise from many origins, including endothelial cells, fibroblasts and resident or circulating progenitors, and thus may contribute via distinct signalling pathways to the remodelling process. Ultimately, PH is characterized by long-lived, apoptosis-resistant SMC. In line with this key pathogenic characteristic, we address the acquisition of a pro-inflammatory phenotype by SMC that is essential

  1. Change in detector properties caused by electronegative impurities

    International Nuclear Information System (INIS)

    Deptuch, M.; Kowalski, T.Z.; Mindur, B.

    2006-01-01

    Detector properties (energy resolution, gas gain, drift-time measurements) depend quite critically on the concentration of impurities. The most frequent impurities in the working gas are water vapour and oxygen. Systematic measurements of the detector properties as a function of both H 2 O vapour and O 2 concentration have been made. Ar/CO 2 (80/20) and Ar/CO 2 /CF 4 (70/10/20) have been selected as the working gases. The first mixture is commonly used, the second one is very promising due to its fastness. The concentration of H 2 O vapour and O 2 was varied from 0% to 1.9% and 3%, respectively

  2. Enforcement of Intellectual Property, Pollution Abatement, and Directed Technical Change

    OpenAIRE

    Schaefer, Andreas

    2017-01-01

    We theoretically investigate the interaction between endogenous enforcement of intellectual property rights (IPRs) and tax-financed pollution abatement measures. IPRs affect dirty and clean intermediates alike such that higher IPR enforcement may promote the transition to the clean technology, if this technology is productive enough. If the green technology is relatively unproductive, higher IPRs promote the dirty technology while pollution is increasing. As households are due to subsistence ...

  3. Visual-Haptic Integration: Cue Weights are Varied Appropriately, to Account for Changes in Haptic Reliability Introduced by Using a Tool

    OpenAIRE

    Chie Takahashi; Simon J Watt

    2011-01-01

    Tools such as pliers systematically change the relationship between an object's size and the hand opening required to grasp it. Previous work suggests the brain takes this into account, integrating visual and haptic size information that refers to the same object, independent of the similarity of the ‘raw’ visual and haptic signals (Takahashi et al., VSS 2009). Variations in tool geometry also affect the reliability (precision) of haptic size estimates, however, because they alter the change ...

  4. A review on thermophysical properties of nanoparticle dispersed phase change materials

    International Nuclear Information System (INIS)

    Kibria, M.A.; Anisur, M.R.; Mahfuz, M.H.; Saidur, R.; Metselaar, I.H.S.C.

    2015-01-01

    Highlights: • Thermo physical properties of PCM could be enhanced by dispersing nanoparticles. • Surface/physical properties of nanoparticle could affect the thermal properties of PCM. • CNT and CNF showed better performance to enhance the thermal properties of PCM. • Some predictions in NePCM literature needs further investigations. - Abstract: A review of current experimental studies on variations in thermophysical properties of phase change material (PCM) due to dispersion of nanoparticles is presented in this article. Dispersed carbon nanotubes/fiber and different metal/metal oxide nano particles in paraffin and fatty acids might be a solution to improve latent heat thermal storage performance. Thermophysical properties such as thermal conductivity, latent heat, viscosity and super cooling of phase change materials (PCM) could be changed for different physical properties of dispersed nanoparticle such as size, shape, concentration and surface properties. Among the nano particles, comparatively carbon nanotubes and carbon nano fiber have shown better performance in enhancing the thermal properties of PCM for their unique properties. The present review will focus on the studies that describe how the surface, chemical and physical properties of nanoparticle could affect the thermal properties of PCM with the help of available explanations in the literature

  5. The kinetic model of 137Cs behavior in the system 'soil - plant' accounting of agrochemical soil properties

    International Nuclear Information System (INIS)

    Prister, B.S.; Vinogradskaya, V.D.

    2011-01-01

    From data of the long-term radiological monitoring contaminated after Chernobyl accident lands of Ukraine investigated the dynamics of 137 Cs accumulation by plants in a wide range of environmental conditions. On the basis of modern concepts about the transformation of radionuclides forms in the soil created kinetic model the 137 Cs behavior in the system 'soil - plant', which uses as an argument to a complex estimation of agrochemical properties of soil, calculated according to the triad - the reaction of the soil solution, organic matter content and the amount of absorbed bases. Establish the high accuracy of the model and estimate the possibility of its use for other territories.

  6. Improved simulation method of automotive spot weld failure with an account of the mechanical properties of spot welds

    Science.gov (United States)

    Wu, H.; Meng, X. M.; Fang, R.; Huang, Y. F.; Zhan, S.

    2017-12-01

    In this paper, the microstructure and mechanical properties of spot weld were studied, the hardness of nugget and heat affected zone (HAZ) were also tested by metallographic microscope and microhardness tester. The strength of the spot weld with the different parts' area has been characterized. According to the experiments result, CAE model of spot weld with HAZ structure was established, and simulation results of different lap-shear CAE models were analyzed. The results show that the spot weld model which contained the HAZ has good performance and more suitable for engineering application in spot weld simulation.

  7. Improvement in photoconductor film properties by changing dielectric layer structures

    International Nuclear Information System (INIS)

    Kim, S; Oh, K; Lee, Y; Jung, J; Cho, G; Jang, G; Cha, B; Nam, S; Park, J

    2011-01-01

    In recent times, digital X-ray detectors have been actively applied to the medical field; for example, digital radiography offers the potential of improved image quality and provides opportunities for advances in medical image management, computer-aided diagnosis and teleradiology. In this study, two candidate materials (HgI 2 and PbI 2 ) have been employed to study the influence of the dielectric structure on the performance of fabricated X-ray photoconducting films. Parylene C with high permittivity was deposited as a dielectric layer using a parylene deposition system (PDS 2060). The structural and morphological properties of the samples were evaluated field emission scanning electron microscopy and X-ray diffraction. Further, to investigate improvements in the electrical characteristics, a dark current in the dark room and sensitivity to X-ray exposure in the energy range of general radiography diagnosis were measured across the range of the operating voltage. The electric signals varied with the dielectric layer structure of the X-ray films. The PbI 2 film with a bottom dielectric layer showed optimized electric properties. On the other hand, in the case of HgI 2 , the film with a top dielectric layer showed superior electric characteristics. Further, although the sensitivity of the film decreased, the total electrical efficiency of the film improved as a result of the decrease in dark current. When a dielectric layer is deposited on a photoconductor, the properties of the photoconductor, such as hole-electron mobility, should be considered to improve the image quality in digital medical imaging application. In this study, we have thus demonstrated that the use of dielectric layer structures improves the performance of photoconductors.

  8. Changes in hydroxyapatite powder properties via heat treatment

    Indian Academy of Sciences (India)

    1807–1819. c Indian Academy of Sciences. Changes in hydroxyapatite .... pension was conditioned for 30 h during which the pH was adjusted. After shaking ... ment between the experimental data (for all samples) and the standard hexagonal ...

  9. Transport properties and microstructure changes of talc characterized by emanation

    Czech Academy of Sciences Publication Activity Database

    Pérez-Maqueda, L. A.; Balek, Vladimír; Poyato, J.; Šubrt, Jan; Beneš, M.; Ramírez-Valle, V.; Buntseva, I.M.; Beckman, I. N.; Pérez-Rodríguez, J. L.

    2008-01-01

    Roč. 92, č. 1 (2008), s. 253-258 ISSN 1388-6150 R&D Projects: GA MŠk LC523 Grant - others:MST(ES) MAT 2005-04838 Institutional research plan: CEZ:AV0Z40320502 Keywords : DTA emanation thermal analysis * microstructure changes * radon diffusion Subject RIV: CA - Inorganic Chemistry Impact factor: 1.630, year: 2008

  10. Experimental investigation on the changes in bed properties of a ...

    African Journals Online (AJOL)

    user

    The emphasis is to develop more efficient biomass gasification system ... The biomass feeding port is kept closed during operation of gasifier and it is ... The filter elements can retain dust greater than 152 micron size and they have free open area of .... differences were the result of distinct physical changes and chemical ...

  11. Change in mechanical properties of low-alloyed molybdenum alloys at two-stage strengthening during aging

    International Nuclear Information System (INIS)

    Bernshtejn, L.M.; Zakharov, A.M.; Arbuzov, V.K.

    1977-01-01

    Change in mechanical properties of hardened low-alloyed molybdenum alloys (Mo-Zr-C and Mo-Zr-Nb-C) at two-stage strengthening during ageing at 1400 deg C is studied. The initial strengthening maximum following ageing for 5 hr is caused by separation of dispersed ZrC particles and is accompanied by worsened plasticity, a development characteristic of precipitation hardening processes. The second increase in strength after a 10-hr ageing is not accompanied by reduced plasticity, this being characteristic of strengthening as a result of reconstruction of the dislocation structure. Niobium (0.16 wt.%) added to Mo-Zr-C alloys simultaneously increases their plastic and strength properties. The said effect is caused by prevention of premature decomposition of alloys on account of increased low-temperature plasticity, which permits to obtain high resistance to plastic deformation

  12. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

    Overview of the BookThe textbook comprises six sections which together represent a comprehensive insight into management accounting - its technical attributes, changeable wider context, and the multiple roles of management accountants. The sections cover: (1) an introduction to management accounting, (2) how organizations account for their costs, (3) the importance of tools and techniques which assist organizational planning and control, (4) the various dimensions of making business decisions...

  13. Accounting outsourcing

    OpenAIRE

    Linhartová, Lucie

    2012-01-01

    This thesis gives a complex view on accounting outsourcing, deals with the outsourcing process from its beginning (condition of collaboration, making of contract), through collaboration to its possible ending. This work defines outsourcing, indicates the main advatages, disadvatages and arguments for its using. The main object of thesis is mainly practical side of accounting outsourcing and providing of first quality accounting services.

  14. DIFFERENTIAL EQUATION SIMULATION IN CALCULATION OF LATERAL AND TRANSVERSE-LONGITUDINAL BENDING OF FRAME STRUCTURES WITHOUT AND WITH DUE ACCOUNT OF VISCOELASTIC MATERIAL PROPERTIES

    Directory of Open Access Journals (Sweden)

    V. M. Ovsianko

    2012-01-01

    Full Text Available The paper reveals a brand-new direction in simulation of frame and continual structures while calculating static and dynamic loads and stability.  An electronic model has been synthesized  for an investigated object and then it has been analyzed not with the help of  specialized analog computing techniques but by means of high-performance software package for electronic circuit calculation using a personal computer.The given paper contains exact algebraic equations corresponding to differential equations for lateral bending calculation of frame structures without and with due account of viscoelastic material properties in compliance with the Kelvin model.The exact algebraic equation for a beam on elastic supports (or elastic Winkler foundation has been derived for quartic differential equation.The paper presents a number of exact algebraic equations which are equivalent to differential equations for transverse-longitudinal bending calculation of frame structures without and with due account of viscoelastic material properties when lateral and longitudinal loads are applied in the form of  impulses with any periods of their duration and any interchangeability. 

  15. Property Changes of Abyssal Waters in the Western Tropical Atlantic

    Science.gov (United States)

    Herrford, Josefine; Brandt, Peter; Zenk, Walter

    2017-04-01

    Flowing northward towards the equator, Antarctic Bottom Water (AABW) encounters the lighter overlying North Atlantic Deep Water (NADW), both water masses creating an abyssal stratification and gradually mixing across their interface. Changes in the associated water mass formation and/or along-path transformation, observable in the evolution of water mass volume and characteristics, might impact the deep oceans uptake of anthropogenic CO2 or its contribution to global sea level rise. We compile historic and recent shipboard measurements of hydrography and velocity to provide a comprehensive view on water mass distribution, pathways, along-path transformation and long-term temperature changes of abyssal waters in the western South and Equatorial Atlantic. We are able to confirm previous results showing that the northwest corner of the Brazil Basin represents a splitting point for the southward/northward flow of NADW/AABW. The available measurements sample water mass transformation along the two major routes for deep and bottom waters in the tropical to South Atlantic - along the deep western boundary and eastward, parallel to the equator - as well as the hot spots of extensive mixing. We find lower NADW and lighter AABW to form a highly interactive transition layer in the northern Brazil Basin. The AABW north of 5°S is relatively homogeneous with only lighter AABW being able to pass through the Equatorial Channel (EQCH) into the North Atlantic. Spanning a period of 26 years, our data also allow an estimation of long-term temperature trends in abyssal waters. We find a warming of 2.5 ± 0.7•10-3 °C yr-1 of the waters in the northern Brazil Basin being colder than 0.6 °C throughout the period 1989-2014 and can relate that warming to a thinning of the dense AABW layer. While isopycnal heave is the dominant effect defining the vertical distribution of temperature trends on isobars, we also find temperature changes on isopycnals in the transition layer the lower NADW

  16. What role will climate change play in EU agricultural markets? An integrated assessment taking into account carbon fertilization effects

    Energy Technology Data Exchange (ETDEWEB)

    Martinez, P.; Blanco, M.; Van Doorslaer, B.; Ramos, F.; Ceglar, A.

    2017-07-01

    Recent studies point to climate change being one of the long-term drivers of agricultural market uncertainty. To advance in the understanding of the influence of climate change on future agricultural market developments, we compared a baseline scenario for the year 2030 with alternative simulation scenarios that differ regarding: (1) emission scenarios; (2) climate projections; and (3) the consideration of carbon fertilization effects on crop growth. For each simulation scenario, the CAPRI model provides global and EU-wide impacts of climate change on agricultural markets. Results showed that climate change would considerably affect agrifood markets up to 2030. Nevertheless, market-driven adaptation strategies (production intensification, trade adjustments) would soften the impact of yield shocks on supply and demand. As a result, regional changes in production would be lower than foreseen by other studies focused on supply effects.

  17. What role will climate change play in EU agricultural markets? An integrated assessment taking into account carbon fertilization effects

    International Nuclear Information System (INIS)

    Martinez, P.; Blanco, M.; Van Doorslaer, B.; Ramos, F.; Ceglar, A.

    2017-01-01

    Recent studies point to climate change being one of the long-term drivers of agricultural market uncertainty. To advance in the understanding of the influence of climate change on future agricultural market developments, we compared a baseline scenario for the year 2030 with alternative simulation scenarios that differ regarding: (1) emission scenarios; (2) climate projections; and (3) the consideration of carbon fertilization effects on crop growth. For each simulation scenario, the CAPRI model provides global and EU-wide impacts of climate change on agricultural markets. Results showed that climate change would considerably affect agrifood markets up to 2030. Nevertheless, market-driven adaptation strategies (production intensification, trade adjustments) would soften the impact of yield shocks on supply and demand. As a result, regional changes in production would be lower than foreseen by other studies focused on supply effects.

  18. Property change of advanced tungsten alloys due to neutron irradiation

    International Nuclear Information System (INIS)

    Fukuda, Makoto; Hasegawa, Akira; Tanno, Takashi; Nogami, Shuhei; Kurishita, Hiroaki

    2013-01-01

    This study investigates the effect of neutron irradiation on the functional properties of pure tungsten (W) and advanced tungsten alloys (e.g., lanthanum (La)-doped W, potassium (K)-doped W, and ultra-fine-grained (UFG) W–TiC alloys) tested in the Japan Materials Testing Reactor (JMTR) or experimental fast reactor Joyo. The irradiation temperature and damage were in the range 804–1073 K and 0.15–0.47 dpa, respectively. TEM images of all samples after 0.42 dpa irradiation at 1023 K showed voids, black dots, and dislocation loops, indicating that similar damage structures were formed in pure W, La-doped W, K-doped W, and UFG W–0.5 wt% TiC. The electrical resistivity of all specimens increased following neutron irradiation. Nearly identical electrical resistivity and irradiation hardening were observed in pure W, La-doped W, and K-doped W. The electrical resistivity of UFG W–TiC was higher than that of other specimens before and after irradiation, which may be attributed to its ultra-fine-grain structure, as well as the presence of impurities introduced during the alloying process. Compared to the other specimens, the UFG W–TiC was more resistant to irradiation hardening

  19. Changes in surface properties caused by ion implantation

    International Nuclear Information System (INIS)

    Iwaki, Masaya

    1987-01-01

    This report outlines various aspects of ion implantation. Major features of ion implantation are described first, focusing on the structure of ion implantation equipment and some experimental results of ion implantation into semiconductors. Distribution of components in ion-implantated layers is then discussed. The two major features of ion implantation in relation to the distribution of implanted ions are: (1) high controllability of addition of ions to a surface layer and (2) formation of a large number of lattice defects in a short period of time. Application of ion implantation to metallic materials is expected to permit the following: (1) formation of a semi-stable alloy surface layer by metallic ion implantation, (2) formation of a semi-stable ceramic surface layer or buried layer by non-metallic ion implantation, and (3) formation of a buried layer by combined implementation of a different metallic ion and non-metallic ion. Ion implantation in carbon materials, polymers and ceramics is discussed next. The last part of the report is dedicated to macroscopic properties of an ion-implanted layer, centering on surface modification, formation of a conductive surface layer, and tribology. (Nogami, K.) 60 refs

  20. Changes in the dielectric properties of medaka fish embryos during development, studied by electrorotation

    Energy Technology Data Exchange (ETDEWEB)

    Shirakashi, Ryo, E-mail: aa21150@iis.u-tokyo.ac.jp [Institute of Industrial Science, The University of Tokyo, Tokyo 153-8505 (Japan); Mischke, Miriam [Lehrstuhl fuer Biotechnologie und Biophysik, Biozentrum, Universitaet Wuerzburg, Wuerzburg (Germany); Fischer, Peter [Physiologische Chemie, Biozentrum, Universitaet Wuerzburg, Wuerzburg (Germany); Memmel, Simon [Lehrstuhl fuer Biotechnologie und Biophysik, Biozentrum, Universitaet Wuerzburg, Wuerzburg (Germany); Krohne, Georg [Abteilung fuer Elektronenmikroskopie, Biozentrum, Universitaet Wuerzburg, Wuerzburg (Germany); Fuhr, Guenter R. [Lehrstuhl fuer Biotechnologie und Medizintechnik, Universitaet des Saarlandes, Saarbruecken (Germany); Zimmermann, Heiko [Lehrstuhl fuer Molekulare und Zellulaere Biotechnologie, Universitaet des Saarlandes, Saarbruecken (Germany); Sukhorukov, Vladimir L., E-mail: sukhorukov@biozentrum.uni-wuerzburg.de [Lehrstuhl fuer Biotechnologie und Biophysik, Biozentrum, Universitaet Wuerzburg, Wuerzburg (Germany)

    2012-11-09

    Highlights: Black-Right-Pointing-Pointer Electrorotation offers a non-invasive tool for dielectric analysis of fish embryos. Black-Right-Pointing-Pointer The three-shell dielectric model matches the rotation spectra of medaka eggs. Black-Right-Pointing-Pointer The capacitance value suggests a double-membrane structure of yolk envelope. -- Abstract: The Japanese medaka fish, Oryzias latipes, has become a powerful vertebrate model organism in developmental biology and genetics. The present study explores the dielectric properties of medaka embryos during pre-hatching development by means of the electrorotation (ROT) technique. Due to their layered structure, medaka eggs exhibited up to three ROT peaks in the kHz-MHz frequency range. During development from blastula to early somite stage, ROT spectra varied only slightly. But as the embryo progressed to the late-somite stage, the ROT peaks underwent significant changes in frequency and amplitude. Using morphological data obtained by light and electron microscopy, we analyzed the ROT spectra with a three-shell dielectric model that accounted for the major embryonic compartments. The analysis yielded a very high value for the ionic conductivity of the egg shell (chorion), which was confirmed by independent osmotic experiments. A relatively low capacitance of the yolk envelope was consistent with its double-membrane structure revealed by transmission electron microscopy. Yolk-free dead eggs exhibited only one co-field ROT peak, shifted markedly to lower frequencies with respect to the corresponding peak of live embryos. The dielectric data may be useful for monitoring the development and changes in fish embryos' viability/conditions in basic research and industrial aquaculture.

  1. Changes in the dielectric properties of medaka fish embryos during development, studied by electrorotation

    International Nuclear Information System (INIS)

    Shirakashi, Ryo; Mischke, Miriam; Fischer, Peter; Memmel, Simon; Krohne, Georg; Fuhr, Günter R.; Zimmermann, Heiko; Sukhorukov, Vladimir L.

    2012-01-01

    Highlights: ► Electrorotation offers a non-invasive tool for dielectric analysis of fish embryos. ► The three-shell dielectric model matches the rotation spectra of medaka eggs. ► The capacitance value suggests a double-membrane structure of yolk envelope. -- Abstract: The Japanese medaka fish, Oryzias latipes, has become a powerful vertebrate model organism in developmental biology and genetics. The present study explores the dielectric properties of medaka embryos during pre-hatching development by means of the electrorotation (ROT) technique. Due to their layered structure, medaka eggs exhibited up to three ROT peaks in the kHz–MHz frequency range. During development from blastula to early somite stage, ROT spectra varied only slightly. But as the embryo progressed to the late-somite stage, the ROT peaks underwent significant changes in frequency and amplitude. Using morphological data obtained by light and electron microscopy, we analyzed the ROT spectra with a three-shell dielectric model that accounted for the major embryonic compartments. The analysis yielded a very high value for the ionic conductivity of the egg shell (chorion), which was confirmed by independent osmotic experiments. A relatively low capacitance of the yolk envelope was consistent with its double-membrane structure revealed by transmission electron microscopy. Yolk-free dead eggs exhibited only one co-field ROT peak, shifted markedly to lower frequencies with respect to the corresponding peak of live embryos. The dielectric data may be useful for monitoring the development and changes in fish embryos’ viability/conditions in basic research and industrial aquaculture.

  2. Monotonicity properties of keff with shape change and with nesting

    International Nuclear Information System (INIS)

    Arzhanov, V.

    2002-01-01

    It was found that, contrary to expectations based on physical intuition, k eff can both increase and decrease when changing the shape of an initially regular critical system, while preserving its volume. Physical intuition would only allow for a decrease of k eff when the surface/volume ratio increases. The unexpected behaviour of increasing k eff was found through numerical investigation. For a convincing demonstration of the possibility of the non-monotonic behaviour, a simple geometrical proof was constructed. This latter proof, in turn, is based on the assumption that k eff can only increase (or stay constant) in the case of nesting, i.e. when adding extra volume to a system. Since we found no formal proof of the nesting theorem for the general case, we close the paper by a simple formal proof of the monotonic behaviour of k eff by nesting

  3. Changes in Biochemical Properties of the Blood in Winter Swimmers.

    Science.gov (United States)

    Teleglow, Aneta; Marchewka, Jakub; Marchewka, Anna; Kulpa, Jan

    The aim of the study was to investigate the effects of winter swimming on biochemical indicators of the blood. The subjects - winter swimmers - belonged to the Krakow Walrus Club "Kaloryfer" - "The Heater". The study group consisted of 11 men, aged 30-50 years, 'walrusing' throughout the whole season from November to March. Statistically significant changes throughout the 'walrusing' season were observed for the following biochemical parameters: a decrease in sodium (mmol/1), chloride (mmol/1), alpha-2 globulin(g/1), gamma globulin (g/1), IgG (g/1), and an increase in albumin (g/1), indicator A/G, IgA (g/l ), Herpes simplex virus IgM. Seasonal effort of winter swimmers has a positive influence on biochemical blood parameters.

  4. Radiation - induced changes in the optical properties of hemoglobin molecule

    International Nuclear Information System (INIS)

    Selim, N.S; El-Marakby, S.M.

    2009-01-01

    Adult male albino rats were exposed to different doses of gamma radiation from Cs-137 source. Hemoglobin samples were analyzed 24 hrs after irradiation. The UV-visible spectrum of hemoglobin molecule was measured in the range 200 to 700 nm. The overall spectrum of the hemoglobin molecule showed hypochromicity that increased with dose increase. To investigate the effect of radiation on the hemoglobin molecule, different parameters of the spectrum were calculated: molar absorption coefficient, absorption cross section, transition dipole moment , dipole length, the optical energy gap and activation energy for each characteristic peak. The obtained results revealed that the radiation effect can induce rearrangement of the transition dipole moments and change molecular energy levels of the hemoglobin molecule

  5. Projection of young-old and old-old with functional disability: does accounting for the changing educational composition of the elderly population make a difference?

    Directory of Open Access Journals (Sweden)

    John P Ansah

    Full Text Available This study compares projections, up to year 2040, of young-old (aged 60-79 and old-old (aged 80+ with functional disability in Singapore with and without accounting for the changing educational composition of the Singaporean elderly. Two multi-state population models, with and without accounting for educational composition respectively, were developed, parameterized with age-gender-(education-specific transition probabilities (between active, functional disability and death states estimated from two waves (2009 and 2011 of a nationally representative survey of community-dwelling Singaporeans aged ≥ 60 years (N=4,990. Probabilistic sensitivity analysis with the bootstrap method was used to obtain the 95% confidence interval of the transition probabilities. Not accounting for educational composition overestimated the young-old with functional disability by 65 percent and underestimated the old-old by 20 percent in 2040. Accounting for educational composition, the proportion of old-old with functional disability increased from 40.8 percent in 2000 to 64.4 percent by 2040; not accounting for educational composition, the proportion in 2040 was 49.4 percent. Since the health profiles, and hence care needs, of the old-old differ from those of the young-old, health care service utilization and expenditure and the demand for formal and informal caregiving will be affected, impacting health and long-term care policy.

  6. Engagement of scientific community and transparency in C accounting: the Brazilian case for anthropogenic greenhouse gas emissions from land use, land-use change and forestry

    Science.gov (United States)

    Bustamante, M. M. C.; Silva, J. S. O.; Cantinho, R. Z.; Shimbo, J. Z.; Oliveira, P. V. C.; Santos, M. M. O.; Ometto, J. P. H. B.; Cruz, M. R.; Mello, T. R. B.; Godiva, D.; Nobre, C. A.

    2018-05-01

    To effectively implement the Paris Agreement, capacity in carbon accounting must be strengthened in the developing world, and partnerships with local academic institutions can do the accounting for governments and fill the capacity gap. This paper highlights the Brazilian case, focusing on ways in which climate change science information and transparency are being incorporated in national C accounting initiatives, particularly the national inventory of greenhouse gas (GHG) emissions and removals. We report how the third inventory for the sector of land use, land-use change and forestry (LULUCF) was implemented to address scientific challenges involved in the monitoring of carbon stocks and land-use changes of diverse and complex biomes while addressing international and national policy demands (report and decision support) and transparency to various stakeholders. GHG emissions and removals associated with 2002–2010 carbon changes in aboveground, belowground biomass, necromass and soil carbon by land use and land cover changes were estimated for all Brazilian biomes, and for the Amazon estimates were also presented for the periods of 2002–2005 and 2005–2010. The inventory improved regional estimates for carbon stock and national emission factors with the support and engagement of the scientific community. Incorporation of local context is essential to reduce uncertainties and properly monitor efforts to contribute to GHG emission/reduction targets. To promote transparency and make information more accessible, the national inventory results were made available by the National Emissions Registry System (SIRENE). This system was built to support climate change policies as an important legal apparatus and by increasing access to emissions and land-use change data.

  7. Effects of land-use changes on soil properties : volcano watershed in Quito, Ecuador

    OpenAIRE

    Podwojewski, Pascal; Poulenard, J.; Janeau, Jean-Louis

    2015-01-01

    In the highlands of southern Colombia and northern Ecuador, soils developed on volcanic ash deposits have specific properties: high water retention, high hydraulic conductivity and high carbon (C) contents. The main role of the soils is to regulate the water available for the dense population living in the valleys. Soil properties and land use depend on their altitudes. Any important modification of land-use change has a serious effect on soil properties and consequently the ecosystem propert...

  8. Modeling the mechanics of cancer: effect of changes in cellular and extra-cellular mechanical properties.

    Science.gov (United States)

    Katira, Parag; Bonnecaze, Roger T; Zaman, Muhammad H

    2013-01-01

    Malignant transformation, though primarily driven by genetic mutations in cells, is also accompanied by specific changes in cellular and extra-cellular mechanical properties such as stiffness and adhesivity. As the transformed cells grow into tumors, they interact with their surroundings via physical contacts and the application of forces. These forces can lead to changes in the mechanical regulation of cell fate based on the mechanical properties of the cells and their surrounding environment. A comprehensive understanding of cancer progression requires the study of how specific changes in mechanical properties influences collective cell behavior during tumor growth and metastasis. Here we review some key results from computational models describing the effect of changes in cellular and extra-cellular mechanical properties and identify mechanistic pathways for cancer progression that can be targeted for the prediction, treatment, and prevention of cancer.

  9. Evolution of standardized procedures for adjusting lumber properties for change in moisture content

    Science.gov (United States)

    David W. Green; James W. Evans

    2001-01-01

    This paper documents the development of procedures in American Society for Testing and Materials standards for adjusting the allowable properties of lumber for changes in moisture content. The paper discusses the historical context of efforts to establish allowable properties on a consensus basis, beginning in the 19th century. Where possible, the reasons for proposed...

  10. Measuring changes of radio-frequency dielectric properties of chicken meat during storage

    Science.gov (United States)

    Changes in dielectric properties of stored chicken meat were tracked by using a radio-frequency dielectric spectroscopy method. For this purpose, the dielectric properties were measured with an open-ended coaxial-line probe and vector network analyzer over a broad frequency range from 200 MHz to 20...

  11. Change of structure and some mechanical properties during processing of AlMn(Fe,Si) alloys

    International Nuclear Information System (INIS)

    Kovacs-Csetenyi, E.; Griger, A.; Turmezey, T.; Suchanek, V.

    1990-01-01

    The aim of this work was to study the change of structure and some mechanical properties during processing of AlMn(Fe,Si) alloys. An emphasis was given to the effect of Fe and Si on the properties measured in deformed and annealed states, because of its technological importance

  12. Methods of statistical calculation of fast reactor core with account of influence of fuel assembly form change in process of campaign and other factors

    International Nuclear Information System (INIS)

    Sorokin, G.A.; Zhukov, A.V.; Bogoslovskaya, G.P.; Sorokin, A.P.

    2000-01-01

    The method of calculation of a temperature field in fast reactor core using criterion equal thermo-technical reliability of subassemblies in various zones throttling taking into account change thermohydraulic characteristics of subassemblies during campaign under influence change form of core, redistribution heat generation, casual any deviation of various parameters is stated. The distribution of the statistical characteristics of a temperature field in subassemblies is calculated on subchannel method with account of an interchannel exchange and feature of influence of deformation on a temperature field in subassemblies using Monte-Carlo method. The results of the calculations show that deformation can have significant influence on a temperature mode of core. It is necessary to make thermohydraulic analysis of core during campaign at a stage of preliminary study of the projects fast reactors. (author)

  13. Changes In Company’s Management Accounting Systems: Case Study on ActivityBased Costing Implementation and Operation in Medium-Sized Production Company

    Directory of Open Access Journals (Sweden)

    Tomasz WNUK-PEL

    2010-11-01

    Full Text Available This paper aims to explore factors, which influence the process of activity-based costing (ABC implementation, as well as analyze and explain the changes in the area of methodology and organization of a company, after activity-based costing implementation. The research findings are of both theoretical and practical importance. From the practical point of view, companies considering implementation of ABC should be aware of the positive and negative factors conditioning the process of implementation; in addition, they should be familiar with methodological and organizational changes, which might stem from the ABC implementation. From the theoretical point of view, this research might be helpful in determining a more general tendency: although modifications in cost accounting systems and implementation of modern methods of management accounting in Polish companies come later than in more developed economies, the tendency heads in the same direction.

  14. The image of accountants

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2009-01-01

    Purpose - The aim of this paper is to investigate the extent to which a profound change in the image of accountants can be seen in the discourse used in accounting software adverts that have appeared in the professional publications of the Chartered Institute of Management Accountants over the last...... four decades. Design/methodology/approach - Methodologically, the paper draws from Barthes' work on the rhetoric of images and Giddens' work on modernity. By looking at accounting software adverts, an attempt is made to investigate the image of the accountant produced by the discourse of the adverts......, and whether the image produced reflects a wide social change in society. Findings - It was found that in the 1970s and the 1980s the accountant was constructed as a responsible and rational person. In the 1990s, the accountant was presented as an instructed action man. However, in a recent advert...

  15. Exa mining The Measurement Methods of Investment Properties of Real Estate Investment Trusts According to Turkish Accounting Standard 40: Investment Properties Standard

    Directory of Open Access Journals (Sweden)

    Emine Çına Bal

    2015-03-01

    Full Text Available Recently, the real estate industry has developed rapidly in Turkey. As an investment tool,investment in real estate became essential. Within the framework of the Capital Markets Law, organized by the Capital Markets Board of Turkey real estate investment trusts, real estate, real estate-based projects, and real estate capital market instruments by investing in a portfolio management company operating in the specific type. In this study, measurement methods of investment properties after recogn 31 real estate investment trust companies that traded in Borsa Istanbul is analyzed in order to examine the effect of policy selection on return on equity, return on asset and market to book value ratio of the companies’ financial statements and disclosures by using the nonparametric test of Mann-Whitney U Test. Non-consolidated financial statements and disclosures for 2013 of 21 real estate investment trust companies is included to the examination. Results of the test that is individually applied for each ratio show that the effect of policy selection on the ratios is statistically insignificant.

  16. Phase-change materials: vibrational softening upon crystallization and its impact on thermal properties

    Energy Technology Data Exchange (ETDEWEB)

    Matsunaga, Toshiyuki [Materials Science and Analysis Technology Centre, Panasonic Corporation, Osaka (Japan); Japan Synchrotron Radiation Research Institute Hyogo (Japan); Yamada, Noboru [Digital and Network Technology Development Centre, Panasonic Corporation, Osaka (Japan); Japan Synchrotron Radiation Research Institute Hyogo (Japan); Kojima, Rie [Digital and Network Technology Development Centre, Panasonic Corporation, Osaka (Japan); Shamoto, Shinichi [Neutron Science Research Centre, Japan Atomic Energy Research Institute, Ibaraki (Japan); Sato, Masugu; Tanida, Hajime; Uruga, Tomoya; Kohara, Shinji [Japan Synchrotron Radiation Research Institute, Hyogo (Japan); Takata, Masaki [SPring-8/RIKEN, Hyogo, Japan, Department of Advanced Materials Science, School of Frontier Sciences, The University of Tokyo, Chiba (Japan); Zalden, Peter; Bruns, Gunnar; Wuttig, Matthias [I. Physikalisches Institut und JARA-FIT, RWTH Aachen Univ. (Germany); Sergueev, Ilya [European Synchrotron Radiation Facility, Grenoble (France); Wille, Hans Christian [Deutsches Elektronen-Synchrotron, Hamburg (Germany); Hermann, Raphael Pierre [Juelich Centre for Neutron Science JCNS and Peter Gruenberg, Institut PGI, JARA-FIT, Forschungszentrum Juelich GmbH (Germany); Faculte des Sciences, Universite de Liege (Belgium)

    2011-06-21

    Crystallization of an amorphous solid is usually accompanied by a significant change of transport properties, such as an increase in thermal and electrical conductivity. This fact underlines the importance of crystalline order for the transport of charge and heat. Phase-change materials, however, reveal a remarkably low thermal conductivity in the crystalline state. The small change in this conductivity upon crystallization points to unique lattice properties. The present investigation reveals that the thermal properties of the amorphous and crystalline state of phase-change materials show remarkable differences such as higher thermal displacements and a more pronounced anharmonic behavior in the crystalline phase. These findings are related to the change of bonding upon crystallization, which leads to an increase of the sound velocity and a softening of the optical phonon modes at the same time. (Copyright copyright 2011 WILEY-VCH Verlag GmbH and Co. KGaA, Weinheim)

  17. Progressive and Regressive Developmental Changes in Neural Substrates for Face Processing: Testing Specific Predictions of the Interactive Specialization Account

    Science.gov (United States)

    Joseph, Jane E.; Gathers, Ann D.; Bhatt, Ramesh S.

    2011-01-01

    Face processing undergoes a fairly protracted developmental time course but the neural underpinnings are not well understood. Prior fMRI studies have only examined progressive changes (i.e. increases in specialization in certain regions with age), which would be predicted by both the Interactive Specialization (IS) and maturational theories of…

  18. Accounting for regression-to-the-mean in tests for recent changes in institutional performance: analysis and power.

    Science.gov (United States)

    Jones, Hayley E; Spiegelhalter, David J

    2009-05-30

    Recent changes in individual units are often of interest when monitoring and assessing the performance of healthcare providers. We consider three high profile examples: (a) annual teenage pregnancy rates in English local authorities, (b) quarterly rates of the hospital-acquired infection Clostridium difficile in National Health Service (NHS) Trusts and (c) annual mortality rates following heart surgery in New York State hospitals. Increasingly, government targets call for continual improvements, in each individual provider as well as overall.Owing to the well-known statistical phenomenon of regression-to-the-mean, observed changes between just two measurements are potentially misleading. This problem has received much attention in other areas, but there is a need for guidelines within performance monitoring.In this paper we show theoretically and with worked examples that a simple random effects predictive distribution can be used to 'correct' for the potentially undesirable consequences of regression-to-the-mean on a test for individual change. We discuss connections to the literature in other fields, and build upon this, in particular by examining the effect of the correction on the power to detect genuine changes. It is demonstrated that a gain in average power can be expected, but that this gain is only very slight if the providers are very different from one another, for example due to poor risk adjustment. Further, the power of the corrected test depends on the provider's baseline rate and, although large gains can be expected for some providers, this is at the cost of some power to detect real changes in others. (c) 2009 John Wiley & Sons, Ltd.

  19. Quality Characteristics, Changes in Physiochemical Properties and Functional Properties of Camembert Cheese Containing Red Ginseng Powder.

    Science.gov (United States)

    Lee, Jai-Sung; Bae, Inhyu

    2018-02-01

    Effects of quality, physicochemical properties and antioxidants in Camembert cheese added with red ginseng powder (RGP) were investigated. Cheese samples were prepared with 0.05%, 0.10%, 0.15% and 0.20% RGP. and then monitored during ripening at 14°C for 28 d. The pH of the RGP amended treatment groups increased during the ripening period relative to the control ( p camembert cheese, but the ripening grade was similar to that of the common camembert cheese, and the additional function of the cheese was reinforced. Functional cheese could be developed.

  20. Implications of changing scattering properties on Greenland ice sheet volume change from Cryosat-2 altimetry

    DEFF Research Database (Denmark)

    Simonsen, Sebastian Bjerregaard; Sørensen, Louise Sandberg

    2017-01-01

    ) in the elevation change algorithm, to correct for temporal changes in the ratio between surface- and volume-scatter in Cryosat-2 observations. We present elevation and volume changes for the Greenland ice sheet in the period from 2010 until 2014. The waveform parameters considered here are the backscatter...... waveform parameters to be applicable for correcting for changes in volume scattering. The best results in the Synthetic Aperture Radar Interferometric mode area of the GrIS are found when applying only the backscatter correction, whereas the best result in the Low Resolution Mode area is obtained by only......Long-term observations of surface elevation change of the Greenland ice sheet (GrIS) is of utmost importance when assessing the state of the ice sheet. Satellite radar altimetry offers a long time series of data over the GrIS, starting with ERS-1 in 1991. ESA's Cryosat-2 mission, launched in 2010...

  1. Interaction of the Bored Sand and Gravel Drain Pile with the Surrounding Compacted Loam Soil and Foundation Raft Taking into Account Rheological Properties of the Loam Soil and Non-Linear Properties of the Drain Pile

    Science.gov (United States)

    Ter-Martirosyan, Z. G.; Ter-Martirosyan, A. Z.; Anzhelo, G. O.; Buslov, A. S.

    2018-01-01

    The task of the interaction of the sand and gravel drain pile with the surrounding loam soil after its preliminary deep compaction and formation of the composite ground cylinder from the drain pile and surrounding compacted loam soil (cells) is considered in the article. It is seen that the subsidence and carrying capacity of such cell considerably depends on physical and mechanical properties of the compacted drain piles and surrounding loam soil as well as their diameter and intercellular distance. The strain-stress state of the cell is considered not taking into account its component elements, but taking into account linear and elastic-plastic properties of the drain pile and creep flow of the surrounding loam soil. It is stated that depending on these properties the distribution and redistribution of the load on a cell takes place from the foundation raft between the drain pile and surrounding soil. Based on the results of task solving the formulas and charts are given demonstrating the ratio of the load between the drain pile and surrounding loam soil in time.

  2. Characterization of thermal and hydrodynamic properties for microencapsulated phase change slurry (MPCS)

    International Nuclear Information System (INIS)

    Chen, Lin; Wang, Ting; Zhao, Yan; Zhang, Xin-Rong

    2014-01-01

    Highlights: • Microencapsulated phase change slurry (MPCS) is reviewed and characterized for heat transfer and storage systems. • Basic formation, materials, properties are categorized and systematically analyzed. • Generalization and modelization of complex MPCS properties are made. • MPCS is identified to be one promising substitute in future energy systems. • Future research topics and applications are also specified. - Abstract: Microencapsulated phase change slurry (MPCS) is a new kind of multi-phase fluid that are proposed and utilized in heat transfer and heat storage systems. Different from traditional organic (paraffin or non-parafin) or inorganic phase change slurries, MPCS is able to maintain both high latent heat capacity and heat transfer rate under controlled volume changes and safe operation conditions. Consequently, in recent decade, MPCS has been widely proposed and tested in textile, building, cooling and heating, solar and thermal storage systems, etc. Based on those recent findings and application developments, characterizations of thermal and hydrodynamic properties for MPCS are made in this study. The basic objective of this paper is to summarize the features of MPCS properties and the establishment of models for MPCS properties and morphologies. The review and analysis are based on recent representative experimental studies, which are categorized into: properties, heat transfer characteristics, stability and applications. Due to the various materials and methods and carry fluids properties, no single model can cover the properties for all MPCS. In this study, each property is reviewed with its specific model and application regions. Basic trends are compared with other kinds of phase change materials. Finally, by investigating those results the future trends of MPCS are presented

  3. Accounting costs of transactions in real estate

    DEFF Research Database (Denmark)

    Stubkjær, Erik

    2005-01-01

    in relating theoretical conceptualizations of transaction costs to national accounting and further to the identification and quantification of actions on units of real estate. The notion of satellite accounting of the System of National Accounts is applied to the segment of society concerned with changes......The costs of transactions in real estate is of importance for households, for investors, for statistical services, for governmental and international bodies concerned with the efficient delivery of basic state functions, as well as for research. The paper takes a multi-disciplinary approach...... in real estate. The paper ends up with an estimate of the cost of a major real property transaction in Denmark....

  4. Changing Perception of Physical Properties using Multimodal Augmented Reality: Position Paper

    NARCIS (Netherlands)

    Lugtenberg, Geert; Sandor, Christian; Hürst, W.O.; Plopski, Alexander; Taketomi, Takafumi; Kato, Hirokazu; Rosa, N.E.

    2016-01-01

    By means of augmented reality (AR) systems it has become increasingly easy to manipulate our perception of real objects. In this position paper we review existing work that changes physical property perception, and propose methods for changing perceived object density during haptic interaction. Our

  5. 36 CFR 60.14 - Changes and revisions to properties listed in the National Register.

    Science.gov (United States)

    2010-07-01

    ... shall be considered as a new property nomination. All forms, criteria and procedures used in nominating... must be nominated again on new forms which should discuss: (i) The reasons for the move; (ii) The... evaluation, the change will be accepted. If the boundary change is not accepted, the old boundaries will...

  6. Changes in the financial ratios of the wholesale and retail sector companies arising from the new accounting of the operating lease

    Directory of Open Access Journals (Sweden)

    Mariana Moreira Arrozio

    2016-11-01

    Full Text Available In a recent study, released by the International Accounting Standard Board (IASB, changes in lease accounting criteria will add $ 2 trillion to the balance sheets of US companies. This impact is mainly due to the accounting characteristics that the operating lease has, off balance item. In this sense, this research analyzed the operating leasing operations of the wholesale and retail companies, qualified as lessees, and the impacts of the publication of IFRS 16 as its determinant. The study was based on the extraction of the accounting information published in the financial statements of the companies listed on the Brazilian BMF & Bovespa stock exchange. The statistical technique used in the study was the Wilcoxon signed rank test. The obtained results with use of the Liquidity, Debt and Leverage ratios, calculated on the basis of the financial statements published in 2015 and the adjusted statements according to the disclosure, have a significant impact on the equity structure of these companies. They revealed an increase of debt level, financial leverage and in liquidity, observed by the recognition of new assets and liabilities.

  7. Structural properties of the metastable state of phase change materials investigated by synchrotron radiation

    Energy Technology Data Exchange (ETDEWEB)

    Merkelbach, Philipp; Eijk, Julia van; Wuttig, Matthias [I. Phys. Institut (IA), RWTH Aachen, 52056 Aachen (Germany); Braun, Carolin [Institut fuer Anorg. Chemie, CAU Kiel, 24098 Kiel (Germany)

    2008-07-01

    Phase change alloys are among the most promising materials for novel data storage devices. Since several years Phase Change Materials based on Ge-Sb-Te- alloys have been used in optical data storage solutions like rewriteable CDs and DVDs. Recently these alloys have been explored as potential candidates for fast nonvolatile electrical data storage devices in Phase Change Random Access Memory (PCRAM). Besides attracting considerable interest from the commercial point of view phase change materials are very interesting also due to their remarkable physical properties. They have the ability to be reversibly switched within a few nanoseconds between the amorphous and the crystalline phase, while changing their physical properties such as optical reflectivity and electrical resistivity significantly. Even though the electronic properties show a drastical contrast such fast transitions can only be caused by small atomic rearrangements. This behavior calls for a deeper understanding of the structural properties of the alloys. We have performed powder diffraction measurements of the crystal phase of various GeSbTe alloys, to determine the structural similarities and differences of several alloys. Understanding the crystal structure of phase change materials is a key to a deeper insight into the properties of these promising materials.

  8. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

    The establishment of accountable care organizations (ACOs) in the Affordable Care Act (ACA) was intended to support both cost savings and high-quality care. However, a key challenge will be to ensure that governance and accountability mechanisms are sufficient to support those twin ambitions. This exploratory study considers how recently developed ACOs have established governance structures and accountability mechanisms, particularly focusing on attempts at collaborative accountability and shared governance arrangements. Four case studies of ACOs across the United States were undertaken, with data collected throughout 2012. These involved 34 semistructured interviews with ACO administrative and clinical leaders, observation of nine meetings, and a review of documentary materials from each ACO. We identified very few examples of physicians being held to account as a collective and therefore only limited evidence of collaborative accountability impacting on behavior change. However, ACO leaders do have many mechanisms available to stimulate change across physicians. The challenge is to determine governance structure(s) and accountability mechanisms that facilitate the most effective combination of approaches, measures, incentives, and sanctions to achieve the goals of more accountable care. Accountability structures and processes will need to be tailored to local membership composition, historical evolution, and current stage of development. There are also some common lessons to be drawn. Shared goals and incentives should be reflected through performance criteria. It is important to align measures and thresholds across payers to ensure ACOs are not unnecessarily burdened or compromised by reporting on different and potentially disjointed measures. Finally, emphasis needs to be placed on the importance of credible, transparent data. This exploratory study provides early evidence regarding how ACOs are establishing their governance and accountability arrangements and

  9. Investigation of Temperature Change under Influence of Ultrashort Laser Pulses Taking into Account Relaxation Properties of Materials

    Science.gov (United States)

    Eremin, A. V.; Kudinov, V. A.; Stefanyuk, E. V.; Kudinov, I. V.

    2018-03-01

    By using the modified Fourier law’s formula considering the relaxation of heat flow and temperature gradient, a mathematical model of the local non-equilibrium process of plate heating with ultrashort laser pulses was developed. The research showed that consideration of non-locality results in the delayed plate heat up irrespective of the laser radiation flow intensity. It was also shown that in consideration of the relaxation phenomena, the boundary conditions may not be fulfilled immediately – they may be set only within a definite range of the initial time.

  10. Visual-Haptic Integration: Cue Weights are Varied Appropriately, to Account for Changes in Haptic Reliability Introduced by Using a Tool

    Directory of Open Access Journals (Sweden)

    Chie Takahashi

    2011-10-01

    Full Text Available Tools such as pliers systematically change the relationship between an object's size and the hand opening required to grasp it. Previous work suggests the brain takes this into account, integrating visual and haptic size information that refers to the same object, independent of the similarity of the ‘raw’ visual and haptic signals (Takahashi et al., VSS 2009. Variations in tool geometry also affect the reliability (precision of haptic size estimates, however, because they alter the change in hand opening caused by a given change in object size. Here, we examine whether the brain appropriately adjusts the weights given to visual and haptic size signals when tool geometry changes. We first estimated each cue's reliability by measuring size-discrimination thresholds in vision-alone and haptics-alone conditions. We varied haptic reliability using tools with different object-size:hand-opening ratios (1:1, 0.7:1, and 1.4:1. We then measured the weights given to vision and haptics with each tool, using a cue-conflict paradigm. The weight given to haptics varied with tool type in a manner that was well predicted by the single-cue reliabilities (MLE model; Ernst and Banks, 2002. This suggests that the process of visual-haptic integration appropriately accounts for variations in haptic reliability introduced by different tool geometries.

  11. Empirical study of the ability of Canadian oil and gas companies' reserves disclosures to account for relative changes in common stock prices

    Energy Technology Data Exchange (ETDEWEB)

    Teall, H D

    1987-01-01

    The purpose of this study is to determine which of these alternative annual report disclosures of oil and gas reserves, namely historic capitalized costs, quantities, and discounted cash flows contributes the most information content. Information content is defined as the ability of a reserves disclosure to account for relative changes in common stock prices. Multiple correlation/regression analysis was used to evaluate the extent that each of the three alternative reserves disclosures account for common stock returns after first recognizing the information provided by an industry variable and by an earnings per share or cash flow per share variable. The results indicated that the earnings per share provides significant information content while the cash flow per share consistently provides no significant evidence of information content. The capitalized costs reserves disclosure did not provide consistent evidence of information content, while the quantities disclosure and the discounted cash flows disclosure do provide significant incremental information content. The study concludes that the alternative reserves disclosures of quantities and discounted cash flows are more informative to users when accounting for changes in a corporation's common stock prices than the disclosure of reserves in historic capitalized costs.

  12. Dielectric Characteristics of Microstructural Changes and Property Evolution in Engineered Materials

    Science.gov (United States)

    Clifford, Jallisa Janet

    Heterogeneous materials are increasingly used in a wide range of applications such as aerospace, civil infrastructure, fuel cells and many others. The ability to take properties from two or more materials to create a material with properties engineered to needs is always very attractive. Hence heterogeneous materials are evolving into more complex formulations in multiple disciplines. Design of microstructure at multiple scales control the global functional properties of these materials and their structures. However, local microstructural changes do not directly cause a proportional change to the global properties (such as strength and stiffness). Instead, local changes follow an evolution process including significant interactions. Therefore, in order to understand property evolution of engineered materials, microstructural changes need to be effectively captured. Characterizing these changes and representing them by material variables will enable us to further improve our material level understanding. In this work, we will demonstrate how microstructural features of heterogeneous materials can be described quantitatively using broadband dielectric spectroscopy (BbDS). The frequency dependent dielectric properties can capture the change in material microstructure and represent these changes in terms of material variables, such as complex permittivity. These changes in terms of material properties can then be linked to a number of different conditions, such as increasing damage due to impact or fatigue. Two different broadband dielectric spectroscopy scanning modes are presented: bulk measurements and continuous scanning to measure dielectric property change as a function of position across the specimen. In this study, we will focus on ceramic materials and fiber reinforced polymer matrix composites as test bed material systems. In the first part of the thesis, we will present how different micro-structural design of porous ceramic materials can be captured

  13. Roles of density-dependent growth and life history evolution in accounting for fisheries-induced trait changes.

    Science.gov (United States)

    Eikeset, Anne Maria; Dunlop, Erin S; Heino, Mikko; Storvik, Geir; Stenseth, Nils C; Dieckmann, Ulf

    2016-12-27

    The relative roles of density dependence and life history evolution in contributing to rapid fisheries-induced trait changes remain debated. In the 1930s, northeast Arctic cod (Gadus morhua), currently the world's largest cod stock, experienced a shift from a traditional spawning-ground fishery to an industrial trawl fishery with elevated exploitation in the stock's feeding grounds. Since then, age and length at maturation have declined dramatically, a trend paralleled in other exploited stocks worldwide. These trends can be explained by demographic truncation of the population's age structure, phenotypic plasticity in maturation arising through density-dependent growth, fisheries-induced evolution favoring faster-growing or earlier-maturing fish, or a combination of these processes. Here, we use a multitrait eco-evolutionary model to assess the capacity of these processes to reproduce 74 y of historical data on age and length at maturation in northeast Arctic cod, while mimicking the stock's historical harvesting regime. Our results show that model predictions critically depend on the assumed density dependence of growth: when this is weak, life history evolution might be necessary to prevent stock collapse, whereas when a stronger density dependence estimated from recent data is used, the role of evolution in explaining fisheries-induced trait changes is diminished. Our integrative analysis of density-dependent growth, multitrait evolution, and stock-specific time series data underscores the importance of jointly considering evolutionary and ecological processes, enabling a more comprehensive perspective on empirically observed stock dynamics than previous studies could provide.

  14. Changes in the flagellar bundling time account for variations in swimming behavior of flagellated bacteria in viscous media

    Science.gov (United States)

    Qu, Zijie; Temel, Fatma; Henderikx, Rene; Breuer, Kenneth

    2017-11-01

    The motility of bacteria E.coli in viscous fluids has been widely studied, although conflicting results on the effect of viscosity on swimming speed abound. The swimming mode of wild-type E.coli is idealized as a run-and-tumble sequence in which periods of straight swimming at a constant speed are randomly interrupted by a tumble, defined as a sudden change of direction with a very low speed. Using a tracking microscope, we follow cells for extended time and find that the swimming behavior of a single cell can exhibit a variety of behaviors including run-and-tumble and ``slow-random-walk'' in which the cells move at relatively low speed without the characteristic run. Although the characteristic swimming speed varies between individuals and in different polymer solutions, we find that the skewness of the speed distribution is solely a function of viscosity, and uniquely determines the ratio of the average speed to the characteristic run speed. Using Resistive Force Theory and the cell-specific measured characteristic run speed, we show that differences in the swimming behavior observed in solutions of different viscosity are due to changes in the flagellar bundling time, which increases as the viscosity rises, due to lower rotation rate of the flagellar motor. National Science Foundation.

  15. Accounting for time-dependent changes in GHG emissions in the Ribeiro appellation (NW Spain): Are land use changes an important driver?

    International Nuclear Information System (INIS)

    Villanueva-Rey, Pedro; Vázquez-Rowe, Ian; Otero, Marta; Moreira, María Teresa; Feijoo, Gumersindo

    2015-01-01

    Highlights: • The environmental profile of a wine appellation was assessed for a 20 year period. • LUCs and LCA methods were linked to assess the GHG emissions in the appellation. • Winegrowing operations and land use were monitored up to the gate of the winery. • Different trends were found depending on the period assessed. • Demographic and social changes triggered changes in the carbon stocks. - Abstract: Land use changes (LUCs) constitute a crucial source of environmental impact in production systems, which are mostly associated with greenhouse gas (GHG) emissions. This circumstance is especially important for the agricultural sector, since these imply an important proportion of the total GHG emissions occurring worldwide. Wine and grape production is a key sector in Spain, representing the largest surface area at European level. In the past decades, important wine related LUCs have been observed due to changes in farming methods/type, number of Denominations of Origin, and the establishment of larger wineries that have enhanced exports. The current study presents a temporally based Life Cycle Assessment (LCA) study of the Ribeiro appellation in NW Spain, in which the gradual changes in the land use, as well as the technological improvements are analyzed in detail in order to understand how the environmental profile of this specific wine producing area has shifted in the past two decades (i.e., from 1990 to 2009). On the one hand, phenomena such as afforestation and agricultural intensification are analyzed throughout the appellation to estimate the impact due to GHG emissions linked to LUCs, based on IPCC standards. On the other hand, trends linked to technological improvements, operational changes, such as changes in the use and management of plant protection agents or fertilizers or the change in the energy sources for machinery on the vineyards, were assessed in detail

  16. Tunable optical properties of plasmonic Au/Al2O3 nanocomposite thin films analyzed by spectroscopic ellipsometry accounting surface characteristics.

    Science.gov (United States)

    Jaiswal, Jyoti; Mourya, Satyendra; Malik, Gaurav; Chandra, Ramesh

    2018-05-01

    In the present work, we have fabricated plasmonic gold/alumina nanocomposite (Au/Al 2 O 3 NC) thin films on a glass substrate at room temperature by RF magnetron co-sputtering. The influence of the film thickness (∼10-40  nm) on the optical and other physical properties of the samples was investigated and correlated with the structural and compositional properties. The X-ray diffractometer measurement revealed the formation of Au nanoparticles with average crystallite size (5-9.2 nm) embedded in an amorphous Al 2 O 3 matrix. The energy-dispersive X ray and X-ray photoelectron spectroscopy results confirmed the formation of Au/Al 2 O 3 NC quantitatively and qualitatively and it was observed that atomic% of Au increased by increasing thickness. The optical constants of the plasmonic Au/Al 2 O 3 NC thin films were examined by variable angle spectroscopic ellipsometry in the wide spectral range of 246-1688 nm, accounting the surface characteristics in the optical stack model, and the obtained results are expected to be unique. Additionally, a thickness-dependent blueshift (631-590 nm) of surface plasmon resonance peak was observed in the absorption spectra. These findings of the plasmonic Au/Al 2 O 3 NC films may allow the design and fabrication of small, compact, and efficient devices for optoelectronic and photonic applications.

  17. Tritium accountancy

    International Nuclear Information System (INIS)

    Avenhaus, R.; Spannagel, G.

    1995-01-01

    Conventional accountancy means that for a given material balance area and a given interval of time the tritium balance is established so that at the end of that interval of time the book inventory is compared with the measured inventory. In this way, an optimal effectiveness of accountancy is achieved. However, there are still further objectives of accountancy, namely the timely detection of anomalies as well as the localization of anomalies in a major system. It can be shown that each of these objectives can be optimized only at the expense of the others. Recently, Near-Real-Time Accountancy procedures have been studied; their methodological background as well as their merits will be discussed. (orig.)

  18. Accounting assessment

    Directory of Open Access Journals (Sweden)

    Kafka S.М.

    2017-03-01

    Full Text Available The proper evaluation of accounting objects influences essentially upon the reliability of assessing the financial situation of a company. Thus, the problem in accounting estimate is quite relevant. The works of home and foreign scholars on the issues of assessment of accounting objects, regulatory and legal acts of Ukraine controlling the accounting and compiling financial reporting are a methodological basis for the research. The author uses the theoretical methods of cognition (abstraction and generalization, analysis and synthesis, induction and deduction and other methods producing conceptual knowledge for the synthesis of theoretical and methodological principles in the evaluation of assets accounting, liabilities and equity. The tabular presentation and information comparison methods are used for analytical researches. The article considers the modern approaches to the issue of evaluation of accounting objects and financial statements items. The expedience to keep records under historical value is proved and the articles of financial statements are to be presented according to the evaluation on the reporting date. In connection with the evaluation the depreciation of fixed assets is considered as a process of systematic return into circulation of the before advanced funds on the purchase (production, improvement of fixed assets and intangible assets by means of including the amount of wear in production costs. Therefore it is proposed to amortize only the actual costs incurred, i.e. not to depreciate the fixed assets received free of charge and surplus valuation of different kinds.

  19. Changes in the vibrational properties of graphene and other related nanostructures under strain

    International Nuclear Information System (INIS)

    Codorniu Pujals, D.

    2015-01-01

    It is well known that the presence of strain in solids modifies their vibrational properties due to the variation of the atomic position and the changes of the interatomic distances. Monolayer graphene is especially sensible to the effects of strain, for example, to that produced by the curvature of some region of the graphene plane. These changes in the vibrational properties of graphene modifies in different way its Raman spectrum. In the case of other graphene-related materials as fullerenes, nano-onions and nano tubes, the curvature is always present, consequently, there is a modification of the vibrational properties in relation with those in graphene, due to the strain provoked by curvature. In this paper, the overall picture of the effect of strain on the vibrational properties of graphene and other carbon nanostructures is presented from a theoretical point of view and the main considerations are correlated with experimental results from Raman spectroscopy (Author)

  20. Data supporting the prediction of the properties of eutectic organic phase change materials

    Directory of Open Access Journals (Sweden)

    Samer Kahwaji

    2018-04-01

    Full Text Available The data presented in this article include the molar masses, melting temperatures, latent heats of fusion and temperature-dependent heat capacities of fifteen fatty acid phase change materials (PCMs. The data are used in conjunction with the thermodynamic models discussed in Kahwaji and White (2018 [1] to develop a computational tool that calculates the eutectic compositions and thermal properties of eutectic mixtures of PCMs. The computational tool is part of this article and consists of a Microsoft Excel® file available in Mendeley Data repository [2]. A description of the computational tool along with the properties of nearly 100 binary mixtures of fatty acid PCMs calculated using this tool are also included in the present article. The Excel® file is designed such that it can be easily modified or expanded by users to calculate the properties of eutectic mixtures of other classes of PCMs. Keywords: Phase change materials, PCM, Eutectic, Thermal properties, Thermal energy storage

  1. Enhancement in thermal property and mechanical property of phase change microcapsule with modified carbon nanotube

    International Nuclear Information System (INIS)

    Li, Min; Chen, Meirong; Wu, Zhishen

    2014-01-01

    Highlights: • Carbon nanotubes was grafted and used to enhance the thermal conductivities of the microcapsules. • The average particle size of the prepared MicroPCMs/CNTs-SA is 0.1 μm. • The thermal conductivity of MicroPCMs/CNTs-SA with 4% of CNTs increased by 79.2% compared with MicroPCMs. • MicroPCMs/CNTs-SA has better durability and thermal stability compared to the original MicroPCMs. - Abstract: Carbon nanotubes grafted with stearyl alcohol (CNTs-SA) was used in synthesizing phase change microcapsules (MicroPCMs) in order to enhance the thermal conductivities of the microcapsules. Urea–formaldehyde resin (UFR) was used as wall material. Scanning Electron Microscope (SEM), laser particle size analyzer, Fourier Transform Infrared Spectroscopy (FTIR), Differential Scanning Calorimeter (DSC) are employed to characterize the prepared MicroPCMs containing the grafted CNTs (MicroPCMs/CNTs-SA). The results indicated that CNTs improved the performance of microcapsules. The average particle diameter of MicroPCMs/CNTs-SA is much smaller than that of MicroPCMs. There was no chemical reaction among paraffin, CNTs and UFR. The phase change temperature and latent heat of MicroPCMs/CNTs-SA was 26.2 °C and 47.7 J/g, respectively. The thermal conductivity of MicroPCMs/CNTs-SA with 4% of CNTs increased by 79.2% compared with MicroPCMs. The initial decomposition temperature of MicroPCMs/CNTs-SA is 38 °C higher than that of MicroPCMs. After 100 heating and cooling cycles, MicroPCMs/CNTs-SA still has good durability and thermal stability

  2. Fit to father? Online accounts of lifestyle changes and help-seeking on a male infertility board.

    Science.gov (United States)

    Hanna, Esmée; Gough, Brendan; Hudson, Nicky

    2018-04-06

    The reproductive realm is routinely viewed as a feminised space requiring women's commitment and labour. By contrast, men's procreative contributions and 'reproductive masculinity' is represented as unproblematic, with men assumed to be fertile across the lifespan. Recent scientific research has, however, cast doubt over these longstanding assumptions, suggesting that a link does exist between 'lifestyle' factors and male fertility. The notion that fertility can be improved with effort (for both women and men) can be located within wider cultural and political shifts which construct individuals as increasingly responsible for acting on health messages and engaging in self-disciplining body projects. Through an exploration of 'lifestyle changes' within a men's online infertility discussion forum board, this paper examines how discourses of individualisation healthism and masculinity are reproduced and interlinked. Our thematic analysis indicates that 'lifestyle work' is construed as crucial for achieving conception - and as a means to demonstrate men's commitment to the dyadic goal of parenthood, which in turn may challenge and extend previous notions of 'reproductive masculinity'. © 2018 Foundation for the Sociology of Health & Illness.

  3. Heat transfer characteristics of UF6 in a container heated from outer surface. Pt. 1. Thermal hydraulic analysis method taking account of phase change and volume expansion

    International Nuclear Information System (INIS)

    Wataru, Masumi; Gomi, Yoshio; Yamakawa, Hidetsugu; Tsumune, Daisuke

    1995-01-01

    Natural UF6 is transported in a steel container from foreign countries to the enrichment plant in Japan. If the container meets fire accident, it is heated by fire (800degC) and rupture of the container may occur. For the safety point of view, it is necessary to know whether rupture occurs or not. Because UF6 has a radiological and chemical hazards, it is difficult to perform a demonstration test with UF6. So thermal calculation method has to be developed. The rupture is caused by UF6 gaseous pressure or volume expansion of liquid UF6. To know time history of internal pressure and temperature distribution in the container, it is important to evaluate thermal phenomena of UF6. When UF6 is heated, it changes from solid to liquid or gas at low temperature (64degC) and then its volume expands little by little. In this study, thermal calculation method has been developed taking phase change and thermal expansion of UF6 into account. In the calculation, a two-dimensional model is adopted and natural convection of liquid UF6 is analyzed. As a result of this study, numerical solutions have been obtained taking phase change and volume expansion into account. (author)

  4. 32 CFR 623.4 - Accounting procedures.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 3 2010-07-01 2010-07-01 true Accounting procedures. 623.4 Section 623.4... ARMY MATERIEL § 623.4 Accounting procedures. (a) Loan document format. (1) When the lending accountable... property accounting purposes. (3) Loans will be processed by accountable property officers according to...

  5. Changes in the physico-chemical properties of Amazonian aerosols from background conditions due to urban impacts in Central Amazonia.

    Science.gov (United States)

    Artaxo, P.; Barbosa, H. M.; Brito, J.; Carbone, S.; Fiorese, C.; Andre, B.; Rizzo, L. V.; Ditas, F.; Pöhlker, C.; Pöhlker, M. L.; Saturno, J.; Holanda, B. A.; Wang, J.; Souza, R. A. F. D.; Machado, L.; Andreae, M. O.; Martin, S. T.

    2016-12-01

    The GoAmazon 2014/15 experiment (Observations and Modeling of the Green Ocean Amazon) was a great opportunity to study how urbanization can change aerosol properties under pristine conditions in a tropical rain forest. The experiment took place from January 2014 to December 2015 in the vicinity of Manaus, Brazil, where several sampling stations were operated. Natural biogenic aerosol properties were studied in 3 sampling stations upwind of Manaus (ATTO (T0a), ZF2 (T0z) and EMBRAPA (T0e)). Urban impacted aerosols were analysed in two downwind sampling stations at Tiwa (T2) and Manacapuru (T3). Properties analysed were size distribution, scattering and absorption, composition, vertical profiles and others. Remote sensing measurements were done using AERONET and MODIS, while extensive ground based measurements were done in all sampling stations. Remote sensing measurements shows important changes in aerosol optical depth (AOD), especially in the aerosol absorption component. It was also observed a reduction in cloud droplet size downwind of Manaus for liquid phase clouds. Changes in particle number and size were also very significant, that reflected in changes in the aerosol radiative forcing (RF) before and after Manaus plume. In the dry season, an average RF of -24 w/m² was observed upwind, while -17 w/m² was observed downwind, due to large scale biomass burning aerosols. Single scattering albedo (SSA) at 550 nm changed from a high value of 0.96 upwind to 0.84 downwind due to the increase in absorbing aerosols in the wet season. In the dry season, SSA at 550nm changed from 0.95 to 0.87. Aerosol composition showed a large dominance of organic aerosols for all sites, accounting for 65-75% of PM1 non refractory aerosol. Most of these were secondary organic aerosol (SOA), with very low sulfate and nitrate concentrations. The influence of the Manaus plume on aerosol properties was more intense during the wet season, because in the dry season a significant amount of

  6. Controlled change of transport properties of poly(ethylene terephthalate) track membranes by plasma method

    International Nuclear Information System (INIS)

    Kravets, L I; Dmitriev, S N; Drachev, A I; Gilman, A B; Lazea, A; Dinescu, G

    2007-01-01

    A process of plasma polymerization of dimethylaniline and acrylic acid vapours on the surface of poly(ethylene terephthalate) track membranes has been investigated. The surface and hydrodynamic properties of the composite membranes produced in this case have been studied. It is shown that the water permeability of the obtained polymeric membranes can be controlled by changing the filtrate pH. Membranes with such properties can be used for controllable drug delivery and in sensor control

  7. Comments on Thermal Physical Properties Testing Methods of Phase Change Materials

    Directory of Open Access Journals (Sweden)

    Jingchao Xie

    2013-01-01

    Full Text Available There is no standard testing method of the thermal physical properties of phase change materials (PCM. This paper has shown advancements in this field. Developments and achievements in thermal physical properties testing methods of PCM were commented, including differential scanning calorimetry, T-history measurement, the water bath method, and differential thermal analysis. Testing principles, advantages and disadvantages, and important points for attention of each method were discussed. A foundation for standardized testing methods for PCM was made.

  8. A novel length back-calculation approach accounting for ontogenetic changes in the fish length - otolith size relationship during the early life of sprat (Sprattus sprattus)

    DEFF Research Database (Denmark)

    Guenther, Claudia C.; Temming, Axel; Baumann, Hannes

    2012-01-01

    An individual-based length back-calculation method was developed for juvenile Baltic sprat (Sprattus sprattus), accounting for ontogenetic changes in the relationship between fish length and otolith length. In sprat, metamorphosis from larvae to juveniles is characterized by the coincidence of low...... length growth, strong growth in body height, and maximal otolith growth. Consequently, the method identifies a point of metamorphosis for an individual as the otolith radius at maximum increment widths. By incorporating this information in our back-calculation method, estimated length growth...

  9. Adsorption properties of subtropical and tropical variable charge soils: Implications from climate change and biochar amendment

    Energy Technology Data Exchange (ETDEWEB)

    Xu, Ren-Kou; Qafoku, Nikolla; Van Ranst, Eric; Li, Jiu-yu; Jiang, Jun

    2016-01-25

    This review paper attempts to summarize the progress made in research efforts conducted over the last years to study the surface chemical properties of the tropical and subtropical soils, usually called variable charge soils, and the way they response to different management practices. The paper is composed of an introductory section that provides a brief discussion on the surface chemical properties of these soils, and five other review sections. The focus of these sections is on the evolution of surface chemical properties during the development of the variable charge properties (second section), interactions between oppositely charged particles and the resulting effects on the soil properties and especially on soil acidity (third section), the surface effects of low molecular weight organic acids sorbed to mineral surfaces and the chemical behavior of aluminum (fourth section), and the crop straw derived biochar induced changes of the surface chemical properties of these soils (fifth section). A discussion on the effect of climate change variables on the properties of the variable charge soils is included at the end of this review paper (sixth section).

  10. Controlling the optical properties of gold nanoparticles periodic arrays by changing their topologic shapes and substrate properties

    International Nuclear Information System (INIS)

    Li Ting; Yu Li; Lu Zhixin; Song Gang; Liu Bin

    2011-01-01

    We investigated the influence of extinction of gold nanoparticles periodic arrays by varying the substrate properties and the shapes of nanoparticles with the full vectorial three dimensional finite difference time domain method. Substrates of different thicknesses and dielectric constants and ten topologically different gold nanostructures including diamond, cycle ring, rectangle ring, pentagon ring, five-pointed star, flower shape, L, Y, T and X shapes are considered. The results show that substrate properties have a significant impact on the extinction spectrum due to coupling of the modes excited in substrates and the one excited by localized surface plasmon. The extinction spectra are changed with the different shapes of nanoparticles periodic array. However, with similar structure particles periodic arrays, the extinction spectra appear similar in the visible regime. Therefore we can find an eligible shape and substrate which can be used in integrated devises.

  11. Study on the changes of properties of Myanma lesser-used timber species following gamma-irradiation

    International Nuclear Information System (INIS)

    Kaye Thwe Kywe Aye; Win Kyi; Tin Hlaing

    2001-01-01

    The proper changes of some physical properties and mechanical properties of Leza [Laderstroemra tomentofa (PREFL.)] one of Myanmar lesser-used timber species, following radiation processing with 1 Mrad gamma-radiation has been studied. It is found that some properties of Leza-timber species are significantly changed at 95 percent confidence level. (author)

  12. Changes in the Optical Properties of Simulated Shuttle Waste Water Deposits- Urine Darkening

    Science.gov (United States)

    Albyn, Keith; Edwards, David; Alred, John

    2004-01-01

    Manned spacecraft have historically dumped the crew generated waste waster overboard, into the environment in which the spacecraft operates, sometimes depositing the waste water on the external spacecraft surfaces. The change in optical properties of wastewater deposited on spacecraft external surfaces, from exposure to space environmental effects, is not well understood. This study used nonvolatile residue (NVR) from Human Urine to simulate wastewater deposits and documents the changes in the optical properties of the NVR deposits after exposure to ultra violet (UV) radiation. Twenty NVR samples of, 0-angstromes/sq cm to 1000-angstromes/sq cm, and one sample contaminated with 1 to 2-mg/sq cm were exposed to UV radiation over the course of approximately 6151 equivalent sun hours (ESH). Random changes in sample mass, NVR, solar absorbance, and infrared emission were observed during the study. Significant changes in the UV transmittance were observed for one sample contaminated at the mg/sq cm level.

  13. Changes in the Optical Properties of Simulated Shuttle Waste Water Deposits: Urine Darkening

    Science.gov (United States)

    Albyn, Keith; Edwards, David; Alred, John

    2003-01-01

    Manned spacecraft have historically dumped the crew generated waste water overboard, into the environment in which the spacecraft operates, sometimes depositing the waste water on the external spacecraft surfaces. The change in optical properties of wastewater deposited on spacecraft external surfaces, from exposure to space environmental effects, is not well understood. This study used nonvolatile residue (NVR) from Human Urine to simulate wastewater deposits and documents the changes in the optical properties of the NVR deposits after exposure to ultra violet(UV)radiation. Twenty four NVR samples of, 0-angstromes/sq cm to 1000-angstromes/sq cm, and one sample contaminated with 1 to 2-mg/sq cm were exposed to UV radiation over the course of approximately 6151 equivalent sun hours (ESH). Random changes in sample mass, NVR, solar absorbance, and infrared emission were observed during the study. Significant changes in the UV transmittance were observed for one sample contaminated at the mg/sq cm level.

  14. Volatility measurement with directional change in Chinese stock market: Statistical property and investment strategy

    Science.gov (United States)

    Ma, Junjun; Xiong, Xiong; He, Feng; Zhang, Wei

    2017-04-01

    The stock price fluctuation is studied in this paper with intrinsic time perspective. The event, directional change (DC) or overshoot, are considered as time scale of price time series. With this directional change law, its corresponding statistical properties and parameter estimation is tested in Chinese stock market. Furthermore, a directional change trading strategy is proposed for invest in the market portfolio in Chinese stock market, and both in-sample and out-of-sample performance are compared among the different method of model parameter estimation. We conclude that DC method can capture important fluctuations in Chinese stock market and gain profit due to the statistical property that average upturn overshoot size is bigger than average downturn directional change size. The optimal parameter of DC method is not fixed and we obtained 1.8% annual excess return with this DC-based trading strategy.

  15. Observed Changes in Atmospheric Boundary Layer Properties at Memphis International Airport During August 1995

    Science.gov (United States)

    Zak, J. Allen; Rodgers, William G., Jr.

    1997-01-01

    As part of the NASA Terminal Area Productivity Program, Langley Research Center embarked on a series of field measurements of wake vortex characteristics and associated atmospheric boundary layer properties. One measurement period was at the Memphis International Airport in August 1995. Atmospheric temperature, humidity, winds, turbulence, radiation, and soil properties were measured from a variety of sensor systems and platforms including sodars, profilers, aircraft and towers. This research focused on: (1) changes that occurred in tower data during sunrise and sunset transitions, (2) vertical variation of temperature and cross-head winds at selected times utilizing combinations of sensors, and (3) changes measured by an OV-10 aircraft during approaches and level flights. Significant but not unusual changes are documented and discussed in terms of expected boundary layer behavior. Questions on measurement and prediction of these changes from existing and near-term capabilities are discussed in the context of a future Aircraft Vortex Spacing System.

  16. Bioclim Deliverable D10 - 12: development and application of a methodology for taking climate-driven environmental change into account in performance assessments

    International Nuclear Information System (INIS)

    2004-01-01

    the climate modelling results produced in WP2 and WP3. Within the context of BIOCLIM, WP4 included methodology development and extended the development of illustrative conceptual models of biosphere systems and the transitions between them based on results from WP2 and WP3. This provided an appropriate basis for developing recommendations on how the effects of climate change on the biosphere can be taken into account in PAs, including the advantages/disadvantages and likely viability of potential alternative strategies. However, in order to go beyond this and evaluate which of the alternative methods of taking climate change into account should be preferred in a specific context would require application of the methodology developed under WP4 to proposed facilities at specific sites. It could also require the conceptual models of biosphere system states and transitions to be translated into mathematical models

  17. Changes in aerosol properties during spring-summer period in the Arctic troposphere

    Directory of Open Access Journals (Sweden)

    A.-C. Engvall

    2008-02-01

    Full Text Available The change in aerosol properties during the transition from the more polluted spring to the clean summer in the Arctic troposphere was studied. A six-year data set of observations from Ny-Ålesund on Svalbard, covering the months April through June, serve as the basis for the characterisation of this time period. In addition four-day-back trajectories were used to describe air mass histories. The observed transition in aerosol properties from an accumulation-mode dominated distribution to an Aitken-mode dominated distribution is discussed with respect to long-range transport and influences from natural and anthropogenic sources of aerosols and pertinent trace gases. Our study shows that the air-mass transport is an important factor modulating the physical and chemical properties observed. However, the air-mass transport cannot alone explain the annually repeated systematic and rather rapid change in aerosol properties, occurring within a limited time window of approximately 10 days. With a simplified phenomenological model, which delivers the nucleation potential for new-particle formation, we suggest that the rapid shift in aerosol microphysical properties between the Arctic spring and summer is mainly driven by the incoming solar radiation in concert with transport of precursor gases and changes in condensational sink.

  18. γ radiation induced changes in the bioadhesion properties of Ca-alginate gels

    International Nuclear Information System (INIS)

    Popeski-Dimovski, Riste

    2009-01-01

    The need for controlled release of drugs and their administration in specific zone of the organism asks for developing of carriers of drugs who will do the job. The two greatest needs, controlled release, and attention on the site, organ, of the organism that's treated its bioadhesion is best done with polymer gels. From the many choices of polymer gels, ether synthetic or natural the Na-alginate gels are the best suited because of their easy of access and good controlled release as being nontoxic to the living organisms and showing promising bioadhesion capability. Because of that examining the possibility for modification of the bioadhesion properties with gamma radiation is of interest. In this work Ca-alginate gels are irradiated with different absorbed doses to see if there will be any changes of the bioadhesion properties. For this mechanical compressibility tests and bioadhesion pull test are conducted on the irradiated samples. The results show that under irradiation gels louse their structural integrity becoming softer but the bioadhesive properties increase. But this increase is very small of up to 20% and its of no interest in practical circumstances where the practice is interested in changes of at least 100% and up, so changing the doses and properties of the gels to increase the bioadhesive properties might be of further interest. (Author)

  19. Does the surface property of a disposable applanation tonometer account for its underestimation of intraocular pressure when compared with the Goldmann tonometer?

    Science.gov (United States)

    Osborne, Sarah F; Williams, Rachel; Batterbury, Mark; Wong, David

    2007-04-01

    Disposable tonometers are increasingly being adopted partly because of concerns over the transmission of variant Creutzfeldt-Jakob disease and partly for convenience. Recently, we have found one such tonometer (Tonojet by Luneau Ophthalmologie, France) underestimated the intraocular pressure (IOP). We hypothesized that this underestimation was caused by a difference in the surface property of the tonometers. A tensiometer was used to measure the suction force resulting from interfacial tension between a solution of lignocaine and fluorescein and the tonometers. The results showed that the suction force was significantly greater for the Goldmann compared to the Tonojet. The magnitude of this force was too small to account for the difference in IOP measurements. The Tonojet was less hydrophilic than the Goldmann, and the contact angle of the fluid was therefore greater. For a given tear film, less hydrophilic tonometers will tend to have thicker mires, and this may lead to underestimation of the IOP. When such disposable tonometers are used, it is recommended care should be taken to reject readings from thick mires.

  20. Accounting organizing development tendencies

    Directory of Open Access Journals (Sweden)

    G.I. Lyakhovich

    2017-12-01

    Full Text Available The development of accounting takes place under the influence of many factors. The study pays special attention to the impact of technological determinants on the process of organizing accountin. The carried-out analysis of scientists’ works allowed to determine the principal tendencies in the development of accounting organizing; these tendencies were expanded taking into account the development of technologies and innovations. It was found out the particular element, which undergo changes in the organization of accounting and the factors that prevent their further development for every tendency (the use of cloud technologies; a wide use of expert systems; a social media strategy in accounting; mobility among accounting personnel; outsourcing of accounting services, Internet things. The paper substantiates the shifts in functional duties of an accountant (the exclusion of data recording and intensification of analytical functions as a result of application of modern information and computer technologies. It was established that the amounts of accountants’ work with primary instruments will be reduced taking into account the possibilities of automatic preparation of such documents. The author substantiates the importance of the good knowledge in the field of information technologies while training accountants.

  1. Property, Plant, and Equipment Accounts on the Financial Statements of the Defense Logistics Agency Business Areas of the Defense Business Operations Fund for FY 1993

    National Research Council Canada - National Science Library

    Young, Shelton

    1994-01-01

    ... with generally accepted accounting principles. We were also to evaluate the internal control structure for the accounts and to assess compliance with applicable laws and regulations for those transactions and events that have a...

  2. 60 changes in soil properties under alley cropping system of three ...

    African Journals Online (AJOL)

    OLUWOLE AKINNAGBE

    2009-01-01

    Jan 1, 2009 ... A study to evaluate the changes in soil properties, under existing alley cropping system with three leguminous crops (Leucaena leucocephala ... of improved farming system is efficient recycling of organic materials. This exploits ... in form of violent shower of short duration. Rainfall is seasonal and defines ...

  3. Changes in geotechnical properties of sediments from the Central Indian Basin induced by disturbance experiment

    Digital Repository Service at National Institute of Oceanography (India)

    Khadge, N.H.

    -grained sediments from the study area showed change in geotechnical properties induced due to the disturbance. Marginal increase in natural water content and significant reduction in undrained shear strength at the 0-5 cm sediment layer of cores from the tow zone...

  4. Microstructural and bulk property changes in hardened cement paste during the first drying process

    Energy Technology Data Exchange (ETDEWEB)

    Maruyama, Ippei, E-mail: ippei@dali.nuac.nagoya-u.ac.jp [Graduate School of Environmental Studies, Nagoya University, ES Building, No. 546, Furo-cho, Chikusa-ku, Nagoya 464–8603 (Japan); Nishioka, Yukiko; Igarashi, Go [Graduate School of Environmental Studies, Nagoya University, ES Building, No. 539, Furo-cho, Chikusa-ku, Nagoya 464–8603 (Japan); Matsui, Kunio [Products and Marketing Development Dept. Asahi-KASEI Construction Materials Corporation, 106 Someya, Sakai-machi, Sashima-gun, Ibaraki, 306–0493 (Japan)

    2014-04-01

    This paper reports the microstructural changes and resultant bulk physical property changes in hardened cement paste (hcp) during the first desorption process. The microstructural changes and solid-phase changes were evaluated by water vapor sorption, nitrogen sorption, ultrasonic velocity, and {sup 29}Si and {sup 27}Al nuclear magnetic resonance. Strength, Young's modulus, and drying shrinkage were also examined. The first drying process increased the volume of macropores and decreased the volume of mesopores and interlayer spaces. Furthermore, in the first drying process globule clusters were interconnected. During the first desorption, the strength increased for samples cured at 100% to 90% RH, decreased for 90% to 40% RH, and increased again for 40% to 11% RH. This behavior is explained by both microstructural changes in hcp and C–S–H globule densification. The drying shrinkage strains during rapid drying and slow drying were compared and the effects of the microstructural changes and evaporation were separated.

  5. Potential impacts of electricity price changes on price formation in the economy: a social accounting matrix price modeling analysis for Turkey

    International Nuclear Information System (INIS)

    Akkemik, K. Ali

    2011-01-01

    Recent reforms in the Turkish electricity sector since 2001 aim to introduce a tariff system that reflects costs. This is expected to affect the production and consumer prices of electricity. The changes in electricity prices are then reflected in production costs in other segments of the economy. Subsequently, producer and consumer prices will be affected. The potential impact of the changes in electricity prices that the ongoing electricity reforms in Turkey will bring about may have important implications on the price formation in economic activities and the cost of living for households. This paper evaluates the potential impacts of changes in electricity prices from a social accounting matrix (SAM) price modeling perspective. It is found that based on the estimated price multipliers that prices in the energy-producing sectors, mining, and iron and steel manufacturing sectors would be affected more severely than the remaining sectors of the economy. Consumer prices are affected slightly less than producer prices. - Research Highlights: → The impact of electricity generation costs on prices in other sectors is modeled. → A micro-SAM emphasizing electricity supply is constructed using 2002 I-O tables. → Energy, mining, and steel sectors are more responsive to electricity costs. → Living costs are less responsive to electricity cost changes than producer prices.

  6. Preparation and thermal properties of form stable paraffin phase change material encapsulation

    International Nuclear Information System (INIS)

    Liu Xing; Liu Hongyan; Wang Shujun; Zhang Lu; Cheng Hua

    2006-01-01

    Paraffin waxes are cheap and have moderate thermal energy storage density but low thermal conductivity and, hence, require large surface area to be used in energy storage. Form stable paraffin phase change materials (PCM) in which paraffin serves as a latent heat storage material and polyolefins act as a supporting material, because of paraffin leakage, are required to be improved. The form stable paraffin PCM in the present paper was encapsulated in an inorganic silica gel polymer successfully by in situ polymerization. The differential scanning calorimeter (DSC) was used to measure its thermal properties. At the same time, the Washburn equation, which measures the wetting properties of powder materials, was used to test the hydrophilic-lipophilic properties of the PCMs. The result indicated that the enthalpy of the microencapsulated PCMs was reduced little, while their hydrophilic properties were enhanced largely

  7. 26 CFR 1.468B-6 - Escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property...

    Science.gov (United States)

    2010-04-01

    ...) Allocation of earnings in commingled accounts. If an exchange facilitator commingles (for investment or... account the time that the exchange funds are in the commingled account, actual rate or rates of return.... Example 7. Marketing fee paid to exchange facilitator. (i) The facts are the same as in Example 4, except...

  8. Preparation and Properties of Paraffin/TiO2/Active-carbon Composite Phase Change Materials

    Directory of Open Access Journals (Sweden)

    HAO Yong-gan

    2016-11-01

    Full Text Available A novel composite phase change materials (PCMs of paraffin/TiO2/active-carbon was prepared by a microemulsion method, where paraffin acted as a PCM and titanium dioxide (TiO2 as matrix material, and a small amount of active carbon was added to improve the thermal conductivity. The compositions, morphology and thermal properties of the paraffin/TiO2/active-carbon composite PCMs were characterized by XRD, SEM, TGA and DSC respectively. The shape stability during phase change process of this composite was also tested. The results show that paraffin is well encapsulated by TiO2 matrix, and thus exhibiting excellent shape-stabilized phase change feature. Besides, this composite PCM also presents superhydrophobic property. Therefore, these multifunctional features will endow PCMs with important application potential in energy efficient buildings.

  9. Thermodynamic nonequilibrium phase change behavior and thermal properties of biological solutions for cryobiology applications.

    Science.gov (United States)

    Han, Bumsoo; Bischof, John C

    2004-04-01

    Understanding the phase change behavior of biomaterials during freezing/thawing including their thermal properties at low temperatures is essential to design and improve cryobiology applications such as cryopreservation and cryosurgery. However, knowledge of phase change behavior and thermal properties of various biomaterials is still incomplete, especially at cryogenic temperatures (solutions--either water-NaCl or phosphate buffered saline (PBS)--with various chemical additives were investigated. The chemical additives studied are glycerol and raffinose as CPAs, an AFP (Type III, molecular weight = 6500), and NaCl as a cryosurgical adjuvant. The phase change behavior was investigated using a differential scanning calorimeter (DSC) and a cryomicroscope. The specific and latent heat of these solutions were also measured with the DSC. The saline solutions have two distinct phase changes--water/ice and eutectic phase changes. During freezing, eutectic solidification of both water-NaCl and PBS are significantly supercooled below their thermodynamic equilibrium eutectic temperatures. However, their melting temperatures are close to thermodynamic equilibrium during thawing. These eutectic phase changes disappear when even a small amount (0.1 M glycerol) of CPA was added, but they are still observed after the addition of an AFP. The specific heats of these solutions are close to that of ice at very low temperatures (< or = -100 degrees C) regardless of the additives, but they increase between -100 degrees C and -30 degrees C with the addition of CPAs. The amount of latent heat, which is evaluated with sample weight, generally decreases with the addition of the additives, but can be normalized to approximately 300 J/g based on the weight of water which participates in the phase change. This illustrates that thermal properties, especially latent heat, of a biomaterial should be evaluated based on the understanding of its phase change behavior. The results of the present

  10. Cloud-Driven Changes in Aerosol Optical Properties - Final Technical Report

    Energy Technology Data Exchange (ETDEWEB)

    Ogren, John A.; Sheridan, Patrick S.; Andrews, Elisabeth

    2007-09-30

    The optical properties of aerosol particles are the controlling factors in determining direct aerosol radiative forcing. These optical properties depend on the chemical composition and size distribution of the aerosol particles, which can change due to various processes during the particles’ lifetime in the atmosphere. Over the course of this project we have studied how cloud processing of atmospheric aerosol changes the aerosol optical properties. A counterflow virtual impactor was used to separate cloud drops from interstitial aerosol and parallel aerosol systems were used to measure the optical properties of the interstitial and cloud-scavenged aerosol. Specifically, aerosol light scattering, back-scattering and absorption were measured and used to derive radiatively significant parameters such as aerosol single scattering albedo and backscatter fraction for cloud-scavenged and interstitial aerosol. This data allows us to demonstrate that the radiative properties of cloud-processed aerosol can be quite different than pre-cloud aerosol. These differences can be used to improve the parameterization of aerosol forcing in climate models.

  11. Storage tank materials for biodiesel blends; the analysis of fuel property changes

    Directory of Open Access Journals (Sweden)

    Nurul Komariah Leily

    2017-01-01

    Full Text Available Fuel stability is one of major problem in biodiesel application. Some of the physical properties of biodiesel are commonly changed during storage. The change in physico-chemical properties is strongly correlated to the stability of the fuel. This study is objected to observe the potential materials for biodiesel storage. The test was conducted in three kinds of tank materials, such as glass, HDPE, and stainless steel. The fuel properties are monitored in 12 weeks, while the sample was analyzed every week. Biodiesel used is palm oil based. The storage tanks were placed in a confined indoor space with range of temperature 27–34 °C. The relative humidity and sunshine duration on the location was also evaluated. The observed properties of the fuel blends were density, viscosity and water content. During 12 weeks of storage, the average density of B20 was changed very slightly in all tanks, while the viscosity was tend to increase sharply, especially in polimerics tank. Water content of B20 was increased by the increase of storage time especially in HDPE tank. In short period of storage, the biodiesel blends is found more stable in glass tank due to its versatility to prohibit oxidation, degradation, and its chemical resistance.

  12. Shaping public finance accounting and budgeting system in accordance with political regime radical change: evolution not revolution in Poland 1918-2015

    Directory of Open Access Journals (Sweden)

    Wojciech Nowak

    2016-09-01

    Full Text Available In the wake of the 2007–2008 financial crisis, long-term tendencies to enhance public sector structures, mechanisms, and methods of accountability seemed to increase, at least within the EU. This crisis afflict- ed Poland to a lesser degree, and the changes occurring in the Polish public sector didn’t come from it directly. Their causes have their roots in the need to reduce public debt and further adapt to the systems and standards of the Eurosphere. These changes have taken place in the context of unique historical transformations from the political regime of a market economy before World War II to the post World War II political regime of a centrally planned economy, and then from this political regime of centrally planned economy to the 21st century market economy. Historical and theoretical perspectives have been adopted. The results of our deliberations point out that the public finance sector change is of an evolu- tionary character rather than a revolutionary one. In addition, the evolution determinants and tempos come from the socio-political environment. The issue undertaken in this paper is of the character of pri- mary research, but the form of the paper is closer to a scientific essay than a research paper.

  13. Taking into account the impact of attrition on the assessment of response shift and true change: a multigroup structural equation modeling approach.

    Science.gov (United States)

    Verdam, Mathilde G E; Oort, Frans J; van der Linden, Yvette M; Sprangers, Mirjam A G

    2015-03-01

    Missing data due to attrition present a challenge for the assessment and interpretation of change and response shift in HRQL outcomes. The objective was to handle such missingness and to assess response shift and 'true change' with the use of an attrition-based multigroup structural equation modeling (SEM) approach. Functional limitations and health impairments were measured in 1,157 cancer patients, who were treated with palliative radiotherapy for painful bone metastases, before [time (T) 0], every week after treatment (T1 through T12), and then monthly for up to 2 years (T13 through T24). To handle missing data due to attrition, the SEM procedure was extended to a multigroup approach, in which we distinguished three groups: short survival (3-5 measurements), medium survival (6-12 measurements), and long survival (>12 measurements). Attrition after third, sixth, and 13th measurement occasions was 11, 24, and 41 %, respectively. Results show that patterns of change in functional limitations and health impairments differ between patients with short, medium, or long survival. Moreover, three response-shift effects were detected: recalibration of 'pain' and 'sickness' and reprioritization of 'physical functioning.' If response-shift effects would not have been taken into account, functional limitations and health impairments would generally be underestimated across measurements. The multigroup SEM approach enables the analysis of data from patients with different patterns of missing data due to attrition. This approach does not only allow for detection of response shift and assessment of true change across measurements, but also allow for detection of differences in response shift and true change across groups of patients with different attrition rates.

  14. Study of the changes in the magnetic properties of stainless steels under mechanical treatment

    Energy Technology Data Exchange (ETDEWEB)

    Iankov, R.; Rusanov, V., E-mail: rusanov@phys.uni-sofia.bg [Magna Powertrain Ltd., Industrial Zone Rakowski (Bulgaria); Paneva, D.; Mitov, I. [Institute of Catalysis, Bulgarian Academy of Sciences (Bulgaria); Trautwein, A. X. [Institut für Physik, Universität zu Lübeck (Germany)

    2016-12-15

    Six types of stainless steels (SS) were studied for changes in its structure and magnetic properties under mechanical treatment. Depending on intensity and duration of the process of plastic deformation and the SS type the paramagnetic austenite structure transforms partially to completely into ferrite structure with ferromagnetic behaviour. Some of the SS tested were found slightly modified yet in the process of its manufacturing. Only one SS type with high Ni content preserved its structure and paramagnetic properties even after very intense mechanical treatment.

  15. Development of nuclear material accountancy control system

    International Nuclear Information System (INIS)

    Hirosawa, Naonori; Kashima, Sadamitsu; Akiba, Mitsunori

    1992-01-01

    PNC is developing a wide area of nuclear fuel cycle. Therefore, much nuclear material with a various form exists at each facility in the Works, and the controls of the inventory changes and the physical inventories of nuclear material are important. Nuclear material accountancy is a basic measure in safeguards system based on Non-Proliferation Treaty (NPT). In the light of such importance of material accountancy, the data base of nuclear material control and the material accountancy report system for all facilities has been developed by using the computer. By this system, accountancy report to STA is being presented certainly and timely. Property management and rapid corresponding to various inquiries can be carried out by the data base system which has free item searching procedure. (author)

  16. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

    Hvordan redegør man troværdigt for noget så diffust som en hel nations udledning af drivhusgasser? Det undersøger denne afhandling i et etnografisk studie af hvordan Danmarks drivhusgasregnskab udarbejdes, rapporteres og kontrolleres. Studiet trækker på begreber og forståelser fra 'Science & Tech...... & Technology Studies', og bidrager med begrebet 'infrastrukturel accountability' til nye måder at forstå og tænke om det arbejde, hvormed højt specialiserede praksisser dokumenterer og redegør for kvaliteten af deres arbejde....

  17. Characterization of dynamic change of Fan-delta reservoir properties in water-drive development

    Energy Technology Data Exchange (ETDEWEB)

    Wu Shenghe; Xiong Qihua; Liu Yuhong [Univ. of Petroleum Changping, Beijing (China)

    1997-08-01

    Fan-delta reservoir in Huzhuangji oil field of east China, is a typical highly heterogeneous reservoir. The oil field has been developed by water-drive for 10 years, but the oil recovery is less than 12%, and water cut is over 90%, resulting from high heterogeneity and serious dynamic change of reservoir properties. This paper aims at the study of dynamic change of reservoir properties in water-drive development. Through quantitative imaging analysis and mercury injection analysis of cores from inspection wells, the dynamic change of reservoir pore structure in water-drive development was studied. The results show that the {open_quotes}large pore channels{close_quotes} develop in distributary channel sandstone and become larger in water-drive development, resulting in more serious pore heterogeneity. Through reservoir sensitivity experiments, the rock-fluid reaction in water-drive development is studied. The results show the permeability of some distal bar sandstone and deserted channel sandstone becomes lower due to swelling of I/S clay minerals in pore throats. OD the other hand, the permeability of distributary channel and mouth bar sandstone become larger because the authigenic Koalinites in pore throats are flushed away with the increase of flow rate of injection water. Well-logging analysis of flooded reservoirs are used to study the dynamic change of reservoir properties in various flow units. The distribution of remaining oil is closely related to the types and distribution of flow units.

  18. Thermal properties of lauric acid filled in carbon nanotubes as shape-stabilized phase change materials.

    Science.gov (United States)

    Feng, Yanhui; Wei, Runzhi; Huang, Zhi; Zhang, Xinxin; Wang, Ge

    2018-03-14

    Carbon nanotubes (CNTs) filled with lauric acid (LA) as a kind of shape-stabilized phase change material were prepared and their structures and phase change properties were characterized. The results showed that the melting point and latent heat of LA confined in carbon nanotubes were lower than those of the bulk material, and both decrease as the diameters of CNTs and the filling ratios of LA decrease. Molecular dynamics (MD) simulations indicated that LA molecules form a liquid layer near pore walls and crystallize at the pore center. When the LA filling ratio was reduced to a certain value, all LA molecules were attached to the inner walls of CNTs, hindering their crystallization. A linear relationship between the melting temperature shift and structural properties was obtained based on the modified Gibbs-Thomson equation, which gives a reliable interpretation of the size effect of nanochannels in phase change materials. We also found that the thermal conductivity of the composite CNTs/LA was four times larger than that of pure LA. This study will provide insights into the design of novel composite phase change materials with better thermal properties by the selection of suitable porous materials and tailoring their pore structures.

  19. Automated Analysis of Accountability

    DEFF Research Database (Denmark)

    Bruni, Alessandro; Giustolisi, Rosario; Schürmann, Carsten

    2017-01-01

    that the system can detect the misbehaving parties who caused that failure. Accountability is an intuitively stronger property than verifiability as the latter only rests on the possibility of detecting the failure of a goal. A plethora of accountability and verifiability definitions have been proposed...... in the literature. Those definitions are either very specific to the protocols in question, hence not applicable in other scenarios, or too general and widely applicable but requiring complicated and hard to follow manual proofs. In this paper, we advance formal definitions of verifiability and accountability...... that are amenable to automated verification. Our definitions are general enough to be applied to different classes of protocols and different automated security verification tools. Furthermore, we point out formally the relation between verifiability and accountability. We validate our definitions...

  20. Low-Temperature Aging of Delta-Ferrite in 316L SS Welds; Changes in Mechanical Properties and Etching Properties

    Science.gov (United States)

    Abe, Hiroshi; Shimizu, Keita; Watanabe, Yutaka

    Thermal aging embrittlement of LWR components made of stainless cast (e.g. CF-8 and CF-8M) is a potential degradation issue, and careful attention has been paid on it. Although welds of austenitic stainless steels (SSs) have γ-δ duplex microstructure, which is similar to that of the stainless cast, examination on thermal aging characteristics of the SS welds is very limited. In order to evaluate thermal aging behavior of weld metal of austenitic stainless steel, the 316L SS weld metal has been prepared and changes in mechanical properties and in etching properties at isothermal aging at 335°C have been investigated. The hardness of the ferrite phase has increased with aging, while the hardness of austenite phase has stayed same. It has been suggested that spinodal decomposition has occurred in δ-ferrite by the 335°C aging. The etching rates of δ-ferrite at immersion test in 5wt% hydrochloric acid solution have been also investigated using an AFM technique. The etching rate of ferrite phase has decreased consistently with the increase in hardness of ferrite phase. It has been thought that this characteristic is also caused by spinodal decomposition of ferrite into chromium-rich (α') and iron-rich (α).

  1. Nanotechnology and accounting issues

    OpenAIRE

    Abedalqader Rababah

    2017-01-01

    Nanotechnology is a new advanced technology used in the industry. This study conducted an investigation on the literature and highlighted the accounting issues which related to the implement of nanotechnology, especially the change of cost structure and expected solutions for the increasing of indirect costs which need more accurate allocation to the unit of products. Also, this study investigated on the future expected accounting risks for using nanotechnology. Finally, this study will open ...

  2. Corrosive effect of environmental change on selected properties of polymer composites

    Science.gov (United States)

    Markovičová, L.; Zatkalíková, V.

    2017-11-01

    The development of composite materials and the related design and manufacturing technologies is one of the most important advances in the history of materials. Composites are multifunctional materials having unprecedented mechanical and physical properties that can be tailored to meet the requirements of a particular application. Ageing is also important and it is defined as the process of deterioration of engineering materials resulting from the combined effects of atmospheric radiation, heat, oxygen, water, micro-organisms and other atmospheric factors. The present article deals with monitoring the changes in the mechanical properties of composites with polymer matrix. The composite was formed from the PA matrix and glass fibers (GF). The composite contains 10, 20 and 30 % of glass fibers. The mechanical properties were evaluated on samples of the composite before and after UV radiation on the sample. Light microscopy was evaluated distribution of glass fibers in the polymer matrix and the presence of cracks caused by UV radiation.

  3. Data supporting the prediction of the properties of eutectic organic phase change materials.

    Science.gov (United States)

    Kahwaji, Samer; White, Mary Anne

    2018-04-01

    The data presented in this article include the molar masses, melting temperatures, latent heats of fusion and temperature-dependent heat capacities of fifteen fatty acid phase change materials (PCMs). The data are used in conjunction with the thermodynamic models discussed in Kahwaji and White (2018) [1] to develop a computational tool that calculates the eutectic compositions and thermal properties of eutectic mixtures of PCMs. The computational tool is part of this article and consists of a Microsoft Excel® file available in Mendeley Data repository [2]. A description of the computational tool along with the properties of nearly 100 binary mixtures of fatty acid PCMs calculated using this tool are also included in the present article. The Excel® file is designed such that it can be easily modified or expanded by users to calculate the properties of eutectic mixtures of other classes of PCMs.

  4. Do we need to account for scenarios of land use/land cover changes in regional climate modeling and impact studies?

    Science.gov (United States)

    Strada, Susanna; de Noblet-Ducoudré, Nathalie; Perrin, Mathieu; Stefanon, Marc

    2016-04-01

    By modifying the Earth's natural landscapes, humans have introduced an imbalance in the Earth System's energy, water and emission fluxes via land-use and land-cover changes (LULCCs). Through land-atmosphere interactions, LULCCs influence weather, air quality and climate at different scales, from regional/local (a few ten kilometres) (Pielke et al., 2011) to global (a few hundred kilometres) (Mahmood et al., 2014). Therefore, in the context of climate change, LULCCs will play a role locally/regionally in altering weather/atmospheric conditions. In addition to the global climate change impacts, LULCCs will possibly induce further changes in the functioning of terrestrial ecosystems and thereby affect adaptation strategies. If LULCCs influence weather/atmospheric conditions, could land use planning alter climate conditions and ease the impact of climate change by wisely shaping urban and rural landscapes? Nowadays, numerical land-atmosphere modelling allows to assess LULCC impacts at different scales (e.g., Marshall et al., 2003; de Noblet-Ducoudré et al., 2011). However, most scenarios of climate changes used to force impact models result from downscaling procedures that do not account for LULCCs (e.g., Jacob et al., 2014). Therefore, if numerical modelling may help in tackling the discussion about LULCCs, do existing LULCC scenarios encompass realistic changes in terms of land use planning? In the present study, we apply a surface model to compare projected LULCC scenarios over France and to assess their impacts on surface fluxes (i.e., water, heat and carbon dioxide fluxes) and on water and carbon storage in soils. To depict future LULCCs in France, we use RCP scenarios from the IPCC AR5 report (Moss et al., 2011). LULCCs encompassed in RCPs are discussed in terms of: (a) their impacts on water and energy balance over France, and (b) their feasibility in the framework of land use planning in France. This study is the first step to quantify the sensitivity of land

  5. Variations between Dust and Gas in the Diffuse Interstellar Medium. III. Changes in Dust Properties

    Science.gov (United States)

    Reach, William T.; Bernard, Jean-Philippe; Jarrett, Thomas H.; Heiles, Carl

    2017-12-01

    We study infrared emission of 17 isolated, diffuse clouds with masses of order {10}2 {M}ȯ to test the hypothesis that grain property variations cause the apparently low gas-to-dust ratios that have been measured in those clouds. Maps of the clouds were constructed from Wide-field Infrared Survey Explorer (WISE) data and directly compared with the maps of dust optical depth from Planck. The mid-infrared emission per unit dust optical depth has a significant trend toward lower values at higher optical depths. The trend can be quantitatively explained by the extinction of starlight within the clouds. The relative amounts of polycyclic aromatic hydrocarbon and very small grains traced by WISE, compared with large grains tracked by Planck, are consistent with being constant. The temperature of the large grains significantly decreases for clouds with larger dust optical depth; this trend is partially due to dust property variations, but is primarily due to extinction of starlight. We updated the prediction for molecular hydrogen column density, taking into account variations in dust properties, and find it can explain the observed dust optical depth per unit gas column density. Thus, the low gas-to-dust ratios in the clouds are most likely due to “dark gas” that is molecular hydrogen.

  6. Thermophysical properties estimation of paraffin/graphite composite phase change material using an inverse method

    International Nuclear Information System (INIS)

    Lachheb, Mohamed; Karkri, Mustapha; Albouchi, Fethi; Mzali, Foued; Nasrallah, Sassi Ben

    2014-01-01

    Highlights: • Preparation of paraffin/graphite composites by uni-axial compression technique. • Measurement of thermophysical properties of paraffin/graphite using the periodic method. • Measurement of the experimental densities of paraffin/graphite composites. • Prediction of the effective thermal conductivity using analytical models. - Abstract: In this paper, two types of graphite were combined with paraffin in an attempt to improve thermal conductivity of paraffin phase change material (PCM): Synthetic graphite (Timrex SFG75) and graphite waste obtained from damaged Tubular graphite Heat Exchangers. These paraffin/graphite phase change material (PCM) composites are prepared by the cold uniaxial compression technique and the thermophysical properties were estimated using a periodic temperature method and an inverse technique. Results showed that the thermal conductivity and thermal diffusivity are greatly influenced by the graphite addition

  7. A new method for measuring the thermal regulatory properties of phase change material (PCM) fabrics

    International Nuclear Information System (INIS)

    Wan, X; Fan, J

    2009-01-01

    Several methods already exist for the measurement of the thermal regulatory properties of fabrics containing phase change materials (PCMs). However, they do not adequately simulate the actual use condition; consequently the measurements may not have relevance to the performance of PCM fabrics in actual use. Here we report on the development of a new method, which better simulates the real use situation. In this method, a hot plate, simulating the human body, generates a constant amount of heat depending on the type of human activity to be simulated. The hot plate covered by the PCM fabric is then exposed to a thermal transient simulating a wearer moving from one thermal environment to another; the changes of surface temperature and heat loss of the hot plate are then recorded and used to characterize the thermal regulatory properties of the PCM fabrics

  8. Properties important for solid–liquid separations change during the enzymatic hydrolysis of pretreated wheat straw

    DEFF Research Database (Denmark)

    Weiss, Noah Daniel; Felby, Claus; Thygesen, Lisbeth Garbrecht

    2018-01-01

    Objectives The biochemical conversion of lignocellulosic biomass into renewable fuels and chemicals provides new challenges for industrial scale processes. One such process, which has received little attention, but is of great importance for efficient product recovery, is solid–liquid separations......, which may occur both after pretreatment and after the enzymatic hydrolysis steps. Due to the changing nature of the solid biomass during processing, the solid–liquid separation properties of the biomass can also change. The objective of this study was to show the effect of enzymatic hydrolysis...... of cellulose upon the water retention properties of pretreated biomass over the course of the hydrolysis reaction. Results Water retention value measurements, coupled with 1H NMR T2 relaxometry data, showed an increase in water retention and constraint of water by the biomass with increasing levels...

  9. Mechanical properties of TiN films deposited by changed-pressure r.f. sputtering

    International Nuclear Information System (INIS)

    Kubo, Y.; Hashimoto, M.

    1991-01-01

    TiN was deposited onto glass, stainless steel and cemented carbide by r.f. magnetron sputtering. The mechanical properties of TiN such as hardness, internal stress and adhesion were assessed by the Vickers microhardness test, the bending method and the modified scratch test. It was found that the operating pressure during sputtering deposition strongly affects these mechanical properties. As the operating pressure is increased beyond 0.6-0.7 Pa, the adhesion of TiN films onto the substrate increases enormously, but the hardness decreases owing to the release of the high compressive stress in the film. Therefore changing the pressure from high to low during deposition could be a good way of optimizing both hardness and adhesion. The effectiveness of this changed-pressure process was experimentally verified by cutting tests using TiN-coated cemented carbide tools. This process will be applicable to any other hard coating materials having high compressive stresses. (orig.)

  10. Rheological and thermal properties of suspensions of microcapsules containing phase change materials.

    Science.gov (United States)

    Cao, Vinh Duy; Salas-Bringas, Carlos; Schüller, Reidar Barfod; Szczotok, Anna M; Hiorth, Marianne; Carmona, Manuel; Rodriguez, Juan F; Kjøniksen, Anna-Lena

    2018-01-01

    The thermal and rheological properties of suspensions of microencapsulated phase change materials (MPCM) in glycerol were investigated. When the microcapsule concentration is raised, the heat storage capacity of the suspensions becomes higher and a slight decline in the thermal conductivity of the suspensions is observed. The temperature-dependent shear-thinning behaviour of the suspensions was found to be strongly affected by non-encapsulated phase change materials (PCM). Accordingly, the rheological properties of the MPCM suspensions could be described by the Cross model below the PCM melting point while a power law model best described the data above the PCM melting point. The MPCM suspensions are interesting for energy storage and heat transfer applications. However, the non-encapsulated PCM contributes to the agglomeration of the microcapsules, which can lead to higher pumping consumption and clogging of piping systems.

  11. Nonlinearity and Fractal Properties of Climate Change during the Past 500 Years in Northwestern China

    Directory of Open Access Journals (Sweden)

    Shiquan Wan

    2016-01-01

    Full Text Available By using detrended fluctuation analysis (DFA, the present paper analyzed the nonlinearity and fractal properties of tree-ring records from two types of trees in northwestern China, and then we disclosed climate change characteristics during the past 500 years in this area. The results indicate that climate change in northwestern China displayed a long-range correlation (LRC, which can exist over time span of 100 years or longer. This conclusion provides a theoretical basis for long-term climate predictions. Combining the DFA results obtained from daily temperatures records at the Xi’an meteorological observation station, which is near the southern peak of the Huashan Mountains, self-similarities widely existed in climate change on monthly, seasonal, annual, and decadal timescales during the past 500 years in northwestern China, and this change was a typical nonlinear process.

  12. Single Nanostructure Electrochemical Devices for Studying Electronic Properties and Structural Changes in Lithiated Si Nanowires

    KAUST Repository

    McDowell, Matthew T.; Cui, Yi

    2011-01-01

    Nanostructured Si is a promising anode material for the next generation of Li-ion batteries, but few studies have focused on the electrical properties of the Li-Si alloy phase, which are important for determining power capabilities and ensuring sufficient electrical conduction in the electrode structure. Here, we demonstrate an electrochemical device framework suitable for testing the electrical properties of single Si nanowires (NWs) at different lithiation states and correlating these properties with structural changes via transmission electron microscopy (TEM). We fi nd that single Si NWs usually exhibit Ohmic I - V response in the lithiated state, with conductivities two to three orders of magnitude higher than in the delithiated state. After a number of sequential lithiation/delithiation cycles, the single NWs show similar conductivity after each lithiation step but show large variations in conductivity in the delithiated state. Finally, devices with groups of NWs in physical contact were fabricated, and structural changes in the NWs were observed after lithiation to investigate how the electrical resistance of NW junctions and the NWs themselves affect the lithiation behavior. The results suggest that electrical resistance of NW junctions can limit lithiation. Overall, this study shows the importance of investigating the electronic properties of individual components of a battery electrode (single nanostructures in this case) along with studying the nature of interactions within a collection of these component structures. © 2011 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim.

  13. Single Nanostructure Electrochemical Devices for Studying Electronic Properties and Structural Changes in Lithiated Si Nanowires

    KAUST Repository

    McDowell, Matthew T.

    2011-07-19

    Nanostructured Si is a promising anode material for the next generation of Li-ion batteries, but few studies have focused on the electrical properties of the Li-Si alloy phase, which are important for determining power capabilities and ensuring sufficient electrical conduction in the electrode structure. Here, we demonstrate an electrochemical device framework suitable for testing the electrical properties of single Si nanowires (NWs) at different lithiation states and correlating these properties with structural changes via transmission electron microscopy (TEM). We fi nd that single Si NWs usually exhibit Ohmic I - V response in the lithiated state, with conductivities two to three orders of magnitude higher than in the delithiated state. After a number of sequential lithiation/delithiation cycles, the single NWs show similar conductivity after each lithiation step but show large variations in conductivity in the delithiated state. Finally, devices with groups of NWs in physical contact were fabricated, and structural changes in the NWs were observed after lithiation to investigate how the electrical resistance of NW junctions and the NWs themselves affect the lithiation behavior. The results suggest that electrical resistance of NW junctions can limit lithiation. Overall, this study shows the importance of investigating the electronic properties of individual components of a battery electrode (single nanostructures in this case) along with studying the nature of interactions within a collection of these component structures. © 2011 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim.

  14. Energy accountancy

    International Nuclear Information System (INIS)

    Boer, G.A. de.

    1981-01-01

    G.A. de Boer reacts to recently published criticism of his contribution to a report entitled 'Commentaar op het boek 'Tussen Kernenergie en Kolen. Een Analyse' van ir. J.W. Storm van Leeuwen' (Commentary on the book 'Nuclear Energy versus Coal. An Analysis by ir. J.W. Storm van Leeuwen), published by the Dutch Ministry of Economic Affairs. The contribution (Appendix B) deals with energy analyses. He justifies his arguments for using energy accountancy for assessing different methods of producing electricity, and explains that it is simply an alternative to purely economic methods. The energy conversion yield (ratio of energy produced to energy required) is tabulated for different sources. De Boer emphasises that his article purposely discusses among other things, definitions, forms of energy, the limits of the systems, the conversion of money into energy and the definition of the energy yield at length, in order to prevent misunderstandings. (C.F.)

  15. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    When design research builds on design practice, it may contribute to both theory and practice of design in ways richer than research that treats design as a topic. Such research, however, faces several tensions that it has to negotiate successfully in order not to lose its character as research....... This paper looks at constructive design research which takes the entanglement of theory and practice as its hallmark, and uses it as a test case in exploring how design researchers can work with theory, methodology, and practice without losing their identity as design researchers. The crux of practice based...... design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  16. Professional accounting media - accountants handing over control to the system

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2010-01-01

    Purpose - The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting journals. The paper analyses how such adverts have shaped the management accountant...... and the social practice of management accounting; in particular, whether these adverts are producing an image of management accountants who are in control of their management accounting system or who are controlled by it. The paper also discusses whether these adverts reflect changes in broader social practices....... Design/methodology/approach - The paper analyses two software adverts that were published in Chartered Institute of Management Accountants' professional journal. It uses discourse analysis to understand both the image of management accountants and the nature of the management accounting software...

  17. Changes in physico-chemical properties of soil by adding organic amendments in a tomato crop

    International Nuclear Information System (INIS)

    Sanchez Navarro, A.; Marin Salneandro, P.; Delgado Iniesta, M. J.

    2009-01-01

    This study possible changes in the physico-chemical properties of soil under intensive cultivation of tomatoes after the addition of two different types of organic amendments: a natural as sheep manure and synthetic made. Trial plots that were designed are located in the NE of the province of Granada, in Puebla de Trial plots that were designed are located in the NE of the province of Granada, in Puebla de Don Fadrique, in the are that in recent years, change are very important in agriculture, from traditional farms extensive cultivation of rain-fed cereal crops such as intensive vegetale broccoli or tomatoes. (Author) 16 refs.

  18. Seasonal changes in the optical properties of dissolved organic matter (DOM) in large Arctic rivers

    DEFF Research Database (Denmark)

    Walker, S.A.; Amon, R.M.; Stedmon, Colin

    Arctic rivers deliver over 10% of the annual global river discharge yet little is known about the seasonal fluctuations in the quantity and quality of terrigenous dissolved organic matter (tDOM). A good constraint on such fluctuations is paramount to understand the role that climate change may have...... on tDOM input to the Arctic Ocean. To understand such changes the optical properties of colored tDOM (tCDOM) were studied. Samples were collected over several seasonal cycles from the six largest Arctic Rivers as part of the PARTNERS project. This unique dataset is the first of its kind capturing...

  19. Thermal conductivity and phase-change properties of aqueous alumina nanofluid

    International Nuclear Information System (INIS)

    Teng, Tun-Ping

    2013-01-01

    Highlights: ► The alumina nanofluid with chitosan was produced by two-step synthesis method. ► The k and phase-change properties of alumina nanofluid were examined. ► Adding Al 2 O 3 nanoparticles into water indeed improves the k. ► Adding the chitosan decreases the thermal conductivity of alumina nanofluid. ► The T cp and h c are 53.4% and 97.8% of those in DW with the optimal combination. - Abstract: This study uses thermal conductivity and differential scanning calorimeter experiments to explore the thermal conductivity and phase-change properties of alumina (Al 2 O 3 )–water nanofluid produced using a two-step synthesis method. Deionized water (DW) is used as a control group, and the Al 2 O 3 –water nanofluid uses chitosan as a dispersant. Nanoparticle morphology and materials were confirmed using transmission electron microscopy (TEM) and X-ray diffraction (XRD), respectively. The results show that adding Al 2 O 3 nanoparticles to DW improves DW thermal conductivity, but adding chitosan reduces the thermal conductivity of Al 2 O 3 –water nanofluid. Adding the nanoparticles to DW affects the phase-change peak temperature and phase change heat. The optimal combination is 0.1 wt.% chitosan and 0.5 wt.% Al 2 O 3 nanoparticles; the charging phase-change peak temperature and latent heat are 53.4% and 97.8% of those in DW, respectively

  20. The Influence of Phase Change Materials on the Properties of Self-Compacting Concrete

    OpenAIRE

    Miguel Ángel Álvarez; Jaime Lorenzo; Itziar Goicoechea; María Fenollera; José Luis Míguez

    2013-01-01

    The aim of this paper is to research new thermally-efficient concrete walls, analyzing the mechanical behavior of a self-compacting concrete to manufacture an uncoated solid structural panel, with the incorporation of a micro-encapsulated phase change material as additive. Different dosages are tested and mechanical properties of the product obtained from the molding of concrete specimens are evaluated, testing mechanical compressive strength, slump flow, and density. The results reveal the o...

  1. EDDA 1.0: integrated simulation of debris flow erosion, deposition and property changes

    Science.gov (United States)

    Chen, H. X.; Zhang, L. M.

    2015-03-01

    Debris flow material properties change during the initiation, transportation and deposition processes, which influences the runout characteristics of the debris flow. A quasi-three-dimensional depth-integrated numerical model, EDDA (Erosion-Deposition Debris flow Analysis), is presented in this paper to simulate debris flow erosion, deposition and induced material property changes. The model considers changes in debris flow density, yield stress and dynamic viscosity during the flow process. The yield stress of the debris flow mixture determined at limit equilibrium using the Mohr-Coulomb equation is applicable to clear water flow, hyper-concentrated flow and fully developed debris flow. To assure numerical stability and computational efficiency at the same time, an adaptive time stepping algorithm is developed to solve the governing differential equations. Four numerical tests are conducted to validate the model. The first two tests involve a one-dimensional debris flow with constant properties and a two-dimensional dam-break water flow. The last two tests involve erosion and deposition, and the movement of multi-directional debris flows. The changes in debris flow mass and properties due to either erosion or deposition are shown to affect the runout characteristics significantly. The model is also applied to simulate a large-scale debris flow in Xiaojiagou Ravine to test the performance of the model in catchment-scale simulations. The results suggest that the model estimates well the volume, inundated area, and runout distance of the debris flow. The model is intended for use as a module in a real-time debris flow warning system.

  2. EDDA: integrated simulation of debris flow erosion, deposition and property changes

    Science.gov (United States)

    Chen, H. X.; Zhang, L. M.

    2014-11-01

    Debris flow material properties change during the initiation, transportation and deposition processes, which influences the runout characteristics of the debris flow. A quasi-three-dimensional depth-integrated numerical model, EDDA, is presented in this paper to simulate debris flow erosion, deposition and induced material property changes. The model considers changes in debris flow density, yield stress and dynamic viscosity during the flow process. The yield stress of debris flow mixture is determined at limit equilibrium using the Mohr-Coulomb equation, which is applicable to clear water flow, hyper-concentrated flow and fully developed debris flow. To assure numerical stability and computational efficiency at the same time, a variable time stepping algorithm is developed to solve the governing differential equations. Four numerical tests are conducted to validate the model. The first two tests involve a one-dimensional dam-break water flow and a one-dimensional debris flow with constant properties. The last two tests involve erosion and deposition, and the movement of multi-directional debris flows. The changes in debris flow mass and properties due to either erosion or deposition are shown to affect the runout characteristics significantly. The model is also applied to simulate a large-scale debris flow in Xiaojiagou Ravine to test the performance of the model in catchment-scale simulations. The results suggest that the model estimates well the volume, inundated area, and runout distance of the debris flow. The model is intended for use as a module in a real-time debris flow warning system.

  3. The change of magnetic properties of minerals and rocks after their microwave heating

    Directory of Open Access Journals (Sweden)

    Brianèin Jaroslav

    2002-03-01

    Full Text Available The possibility of microwaves utilisation in drying processes of different materials (e.g. wood, textiles, coffee, paper, treating of synthetics, glass and ceramic materials, vulcanisation of gum, melting of ferrous and non-ferrous ores, intensification processes of disintegration of raw materials, desulphurization of coal as well as in processes of disposing hazardous wastes is studied. The presented paper describes the influence of microwave radiation on on the change of magnetic properties of minerals and ores. The modification of magnetic properties of valuable components of irradiated ores increases the efficiency of process of their magnetic separation. Changes of magnetic properties of samples were evaluated by measuring the magnetic susceptibility and by X-ray diffraction analysis before and after their microwave heating.Thermal pretreatment of weakly magnetic ores by applying of microwave radiation is tested on the samples of iron spathic ore from the Rudòany deposit (25.1 % of Fe, 5.1 % of SiO2 and the Nižná Slaná ore (31.1 % of Fe, 9.6 % of SiO2. The influence of microwave on a rate of change of iron spathic ore to magnetite depending on the time of heating was observed for a grain size of 0.5 – 1 mm at a constant oven output of 900 W. The weight of tested samples was 100 g. After 10 min. of heating, an essential change of magnetic properties of ore samples from both deposits occurs and after 15 min. a rapid growth of magnetic susceptibility value is observed. This fact testifies about an intensive decomposition of siderite. The achieved values of magnetic susceptibility, results of chemical analyses as well as the X-ray diffraction records of irradiated samples confirmed the formation of new strongly magnetic mineral phases. Finally, after 40 min. of heating, a sintering of grains resulting in agglomerates, accompanied by molten mass creation, were observed.

  4. Estradiol influences the mechanical properties of human fetal osteoblasts through cytoskeletal changes

    International Nuclear Information System (INIS)

    Muthukumaran, Padmalosini; Lim, Chwee Teck; Lee, Taeyong

    2012-01-01

    Highlights: ► Estradiol induced stiffness changes of osteoblasts were quantified using AFM. ► Estradiol causes significant decrease in the stiffness of osteoblasts. ► Decreased stiffness was caused by decreased density of f-actin network. ► Stiffness changes were not associated with mineralized matrix of osteoblasts. ► Estradiol increases inherent alkaline phosphatase activity of osteoblasts. -- Abstract: Estrogen is known to have a direct effect on bone forming osteoblasts and bone resorbing osteoclasts. The cellular and molecular effects of estrogen on osteoblasts and osteoblasts-like cells have been extensively studied. However, the effect of estrogen on the mechanical property of osteoblasts has not been studied yet. It is important since mechanical property of the mechanosensory osteoblasts could be pivotal to its functionality in bone remodeling. This is the first study aimed to assess the direct effect of estradiol on the apparent elastic modulus (E ∗ ) and corresponding cytoskeletal changes of human fetal osteoblasts (hFOB 1.19). The cells were cultured in either medium alone or medium supplemented with β-estradiol and then subjected to Atomic Force Microscopy indentation (AFM) to determine E ∗ . The underlying changes in cytoskeleton were studied by staining the cells with TRITC-Phalloidin. Following estradiol treatment, the cells were also tested for proliferation, alkaline phosphatase activity and mineralization. With estradiol treatment, E ∗ of osteoblasts significantly decreased by 43–46%. The confocal images showed that the changes in f-actin network observed in estradiol treated cells can give rise to the changes in the stiffness of the cells. Estradiol also increases the inherent alkaline phosphatase activity of the cells. Estradiol induced stiffness changes of osteoblasts were not associated with changes in the synthesized mineralized matrix of the cells. Thus, a decrease in osteoblast stiffness with estrogen treatment was

  5. Estradiol influences the mechanical properties of human fetal osteoblasts through cytoskeletal changes

    Energy Technology Data Exchange (ETDEWEB)

    Muthukumaran, Padmalosini [Department of Bioengineering, National University of Singapore (Singapore); Lim, Chwee Teck [Department of Bioengineering, National University of Singapore (Singapore); Department of Mechanical Engineering, National University of Singapore (Singapore); Mechanobiology Institute, National University of Singapore (Singapore); Singapore-MIT Alliance for Research and Technology (SMART), National University of Singapore (Singapore); Lee, Taeyong, E-mail: bielt@nus.edu.sg [Department of Bioengineering, National University of Singapore (Singapore)

    2012-07-06

    Highlights: Black-Right-Pointing-Pointer Estradiol induced stiffness changes of osteoblasts were quantified using AFM. Black-Right-Pointing-Pointer Estradiol causes significant decrease in the stiffness of osteoblasts. Black-Right-Pointing-Pointer Decreased stiffness was caused by decreased density of f-actin network. Black-Right-Pointing-Pointer Stiffness changes were not associated with mineralized matrix of osteoblasts. Black-Right-Pointing-Pointer Estradiol increases inherent alkaline phosphatase activity of osteoblasts. -- Abstract: Estrogen is known to have a direct effect on bone forming osteoblasts and bone resorbing osteoclasts. The cellular and molecular effects of estrogen on osteoblasts and osteoblasts-like cells have been extensively studied. However, the effect of estrogen on the mechanical property of osteoblasts has not been studied yet. It is important since mechanical property of the mechanosensory osteoblasts could be pivotal to its functionality in bone remodeling. This is the first study aimed to assess the direct effect of estradiol on the apparent elastic modulus (E{sup Asterisk-Operator }) and corresponding cytoskeletal changes of human fetal osteoblasts (hFOB 1.19). The cells were cultured in either medium alone or medium supplemented with {beta}-estradiol and then subjected to Atomic Force Microscopy indentation (AFM) to determine E{sup Asterisk-Operator }. The underlying changes in cytoskeleton were studied by staining the cells with TRITC-Phalloidin. Following estradiol treatment, the cells were also tested for proliferation, alkaline phosphatase activity and mineralization. With estradiol treatment, E{sup Asterisk-Operator} of osteoblasts significantly decreased by 43-46%. The confocal images showed that the changes in f-actin network observed in estradiol treated cells can give rise to the changes in the stiffness of the cells. Estradiol also increases the inherent alkaline phosphatase activity of the cells. Estradiol induced stiffness

  6. Investigating change of properties in gallium ion irradiation patterned single-layer graphene

    Energy Technology Data Exchange (ETDEWEB)

    Wang, Quan, E-mail: wangq@mail.ujs.edu.cn [School of Mechanical Engineering, Jiangsu University, Zhenjiang 212013 (China); Key Laboratory of Nanodevices and Applications, Suzhou Institute of Nano-Tech and Nano-Bionics, Chinese Academy of Sciences (China); Dong, Jinyao; Bai, Bing [School of Mechanical Engineering, Jiangsu University, Zhenjiang 212013 (China); Xie, Guoxin [State Key Laboratory of Tribology, Tsinghua University, Beijing 100084 (China)

    2016-10-14

    Besides its excellent physical properties, graphene promises to play a significant role in electronics with superior properties, which requires patterning of graphene for device integration. Here, we presented the changes in properties of single-layer graphene before and after patterning using gallium ion beam. Combined with Raman spectra of graphene, the scanning capacitance microscopy (SCM) image confirmed that a metal–insulator transition occurred after large doses of gallium ion irradiation. The changes in work function and Raman spectra of graphene indicated that the defect density increased as increasing the dose and a structural transition occurred during gallium ion irradiation. The patterning width of graphene presented an increasing trend due to the scattering influence of the impurities and the substrate. - Highlights: • The scanning capacitance microscopy image confirmed a metal–insulator transition occurred after large doses of gallium ion irradiation. • The changes indicated the defect density increased as increasing the dose and a structural transition occurred during gallium ion irradiation. • The patterning width of graphene presented a increasing trend due to the scattering influence of the impurities and the substrate.

  7. Influence of accuracy of thermal property data of a phase change material on the result of a numerical model of a packed bed latent heat storage with spheres

    Energy Technology Data Exchange (ETDEWEB)

    Arkar, C.; Medved, S. [University of Ljubljana, Faculty of Mechanical Engineering, Askerceva 6, 1000 Ljubljana (Slovenia)

    2005-11-01

    With the integration of latent-heat thermal energy storage (LHTES) in building services, solar energy and the coldness of ambient air can be efficiently used to reduce the energy used for heating and cooling and to improve the level of living comfort. For this purpose, a cylindrical LHTES containing spheres filled with paraffin was developed. For the proper modelling of the LHTES thermal response the thermal properties of the phase change material (PCM) must be accurately known. This article presents the influence of the accuracy of thermal property data of the PCM on the result of the prediction of the LHTES's thermal response. A packed bed numerical model was adapted to take into account the non-uniformity of the PCM's porosity and the fluid's velocity. Both are the consequence of a small tube-to-sphere diameter ratio, which is characteristic of the developed LHTES. The numerical model can also take into account the PCM's temperature-dependent thermal properties. The temperature distribution of the latent heat of the paraffin (RT20) used in the experiment in the form of apparent heat capacity was determined using a differential scanning calorimeter (DSC) at different heating and cooling rates. A comparison of the numerical and experimental results confirmed our hypothesis relating to the important role that the PCM's thermal properties play, especially during slow running processes, which are characteristic for our application.

  8. Changes in redox properties of humic acids upon sorption to alumina

    Science.gov (United States)

    Subdiaga, Edisson; Orsetti, Silvia; Jindal, Sharmishta; Haderlein, Stefan B.

    2016-04-01

    1. Introduction A prominent role of Natural Organic Matter (NOM) in biogeochemical processes is its ability to act as an electron shuttle, accelerating rates between a bulk electron donor and an acceptor. The underlying processes are reversible redox reactions of quinone moieties.1 This shuttling effect has been studied in two major areas: transformation of redox active pollutants and microbial respiration.2-3 Previous studies primarily compared effects in the presence or absence of NOM without addressing the redox properties of NOM nor its speciation. The interaction between humic acids (HA) and minerals might change properties and reactivity of organic matter. Specifically, we investigate whether changes in the redox properties of a HA occur upon sorption to redox inactive minerals. Since fractionation and conformational rearrangements of NOM moieties upon sorption are likely to happen, the redox properties of the NOM fractions upon sorption might differ as well. 2. Materials and methods Elliot Soil Humic Acid (ESHA), Pahokee Peat Humic Acid (PPHA) and Suwannee River Humic Acid (SRHA) were used as received from IHSS. Aluminum oxide (Al2O3) was suspended in 0.1M KCl. Sorption was studied at pH 7.0 in duplicate batch experiments for several HA/Al2O3 ratios. For the suspension (mineral + sorbed HA, plus dissolved HA), the filtrate (0.45μm) and the HA stock solution, the electron donating and accepting capacities (EDC and EAC) were determined following established procedures.4 3. Results All studied HA-Al2O3 systems showed similar behavior with regard to changes in redox properties. There was a significant increase in the EDC of the whole suspension compared to the stock solutions and the non-sorbed HA in the filtrate (up to 300% for PPHA). This effect was more pronounced with increasing amounts of sorbed HA in the suspension. Although ESHA had the highest sorption capacity on Al2O3 (~ 6 times higher than PPHA & SRHA), it showed the smallest changes in redox

  9. Preparation and thermal properties characterization of carbonate salt/carbon nanomaterial composite phase change material

    International Nuclear Information System (INIS)

    Tao, Y.B.; Lin, C.H.; He, Y.L.

    2015-01-01

    Highlights: • Nanocomposite phase change materials were prepared and characterized. • Larger specific surface area is more efficient to enhance specific heat. • Columnar structure is more efficient to enhance thermal conductivity. • Thermal conductivity enhancement is the key. • Single walled carbon nanotube is the optimal nanomaterial additive. - Abstract: To enhance the performance of high temperature salt phase change material, four kinds of carbon nanomaterials with different microstructures were mixed into binary carbonate eutectic salts to prepare carbonate salt/nanomaterial composite phase change material. The microstructures of the nanomaterial and composite phase change material were characterized by scanning electron microscope. The thermal properties such as melting point, melting enthalpy, specific heat, thermal conductivity and total thermal energy storage capacity were characterized. The results show that the nanomaterial microstructure has great effects on composite phase change material thermal properties. The sheet structure Graphene is the best additive to enhance specific heat, which could be enhanced up to 18.57%. The single walled carbon nanotube with columnar structure is the best additive to enhance thermal conductivity, which could be enhanced up to 56.98%. Melting point increases but melting enthalpy decreases with nanomaterial specific surface area increase. Although the additives decrease the melting enthalpy of composite phase change material, they also enhance the specific heat. As a combined result, the additives have little effects on thermal energy storage capacity. So, for phase change material performance enhancement, more emphasis should be placed on thermal conductivity enhancement and single walled carbon nanotube is the optimal nanomaterial additive

  10. Changes in opalescence and fluorescence properties of resin composites after accelerated aging.

    Science.gov (United States)

    Lee, Yong-Keun; Lu, Huan; Powers, John M

    2006-07-01

    Opalescence and fluorescence properties and the correlated translucency and masking effect of resin composites may change after aging. The objective of this study was to determine the changes in opalescence and fluorescence properties of resin composites after accelerated aging for 150 kJ/m2. Changes in translucency and masking effect were also determined. Color and spectral distribution of seven resin composites (A2 shade, 1-mm thick) were measured in the reflectance and transmittance modes under ultraviolet light (UV)-included and excluded conditions. Opalescence parameter (OP) was calculated as the difference in yellow-blue (Deltab*) and red-green (Deltaa*) coordinates between the reflected and transmitted colors under UV-included and excluded conditions. For the fluorescence evaluation, color differences (FL-Ref and FL-Trans) by the inclusion or exclusion of the UV-component of the standard illuminant D65 in the reflectance and transmittance modes were calculated. Under UV-included and excluded conditions, the translucency parameter (TP) was calculated, and the masking effect (ME) was calculated as the color difference between a specimen over a black tile and black tile itself. Repeated-measures 2-way analysis of variance at the significance level of 0.05 was performed for the values before and after aging. OP values in UV-included and excluded conditions did not change significantly after aging. FL-Ref and FL-Trans, TP values and ME values in UV-included and excluded conditions changed significantly after aging (pOpalescence of resin composites did not change but fluorescence was not detected after accelerated aging for 150 kJ/m2. Translucency and masking effect changed significantly after aging.

  11. Change in physical properties of high density isotropic graphites irradiated in the ?JOYO? fast reactor

    Science.gov (United States)

    Maruyama, T.; Kaito, T.; Onose, S.; Shibahara, I.

    1995-08-01

    Thirteen kinds of isotropic graphites with different density and maximum grain size were irradiated in the experimental fast reactor "JOYO" to fluences from 2.11 to 2.86 × 10 26 n/m 2 ( E > 0.1 MeV) at temperatures from 549 to 597°C. Postirradiation examination was carried out on the dimensional changes, elastic modulus, and thermal conductivity of these materials. Dimensional change results indicate that the graphites irradiated at lower fluences showed shrinkage upon neutron irradiation followed by increase with increasing neutron fluences, irrespective of differences in material parameters. The Young's modulus and Poisson's ratio increased by two to three times the unirradiated values. The large scatter found in Poisson's ratio of unirradiated materials became very small and a linear dependence on density was obtained after irradiation. The thermal conductivity decreased to one-fifth to one-tenth of unirradiated values, with a negligible change in specific heat. The results of postirradiation examination indicated that the changes in physical properties of high density, isotropic graphites were mainly dominated by the irradiation condition rather than their material parameters. Namely, the effects of irradiation induced defects on physical properties of heavily neutron-irradiated graphites are much larger than that of defects associated with as-fabricated specimens.

  12. Change in physical properties of high density isotropic graphites irradiated in the ''JOYO'' fast reactor

    International Nuclear Information System (INIS)

    Maruyama, T.; Kaito, T.; Onose, S.; Shibahara, I.

    1995-01-01

    Thirteen kinds of isotropic graphites with different density and maximum grain size were irradiated in the experimental fast reactor ''JOYO'' to fluences from 2.11 to 2.86x10 26 n/m 2 (E>0.1 MeV) at temperatures from 549 to 597 C. Postirradiation examination was carried out on the dimensional changes, elastic modulus, and thermal conductivity of these materials. Dimensional change results indicate that the graphites irradiated at lower fluences showed shrinkage upon neutron irradiation followed by increase with increasing neutron fluences, irrespective of differences in material parameters. The Young's modulus and Poisson's ratio increased by two to three times the unirradiated values. The large scatter found in Poisson's ratio of unirradiated materials became very small and a linear dependence on density was obtained after irradiation. The thermal conductivity decreased to one-fifth to one-tenth of unirradiated values, with a negligible change in specific heat. The results of postirradiation examination indicated that the changes in physical properties of high density, isotropic graphites were mainly dominated by the irradiation condition rather than their material parameters. Namely, the effects of irradiation induced defects on physical properties of heavily neutron-irradiated graphites are much larger than that of defects associated with as-fabricated specimens. (orig.)

  13. Evaluation of Changes in Index Properties of Lateritic Soil Stabilized with Fly Ash

    Directory of Open Access Journals (Sweden)

    Agapitus AMADI

    2010-12-01

    Full Text Available For soils to be suitable in civil engineering projects, they must meet existing local requirements for index properties in addition to certain strength criteria. Typically, specifications limit these properties to some threshold values which in most cases are project specific. Some lateritic soils in their natural state need some treatment/modification to meet these specification requirements. The objective of this study was to evaluate changes in the index properties (i.e., particle size distribution, Atterberg limits and compaction characteristics of a residually derived lateritic soil following fly ash application. Lateritic soil – fly ash mixtures with up to 20% fly ash by dry weight of soil were tested and specimens for compaction characteristics were prepared at different compaction states (optimum, dry and wet of optimum moisture content and compacted using British Standard Light (BSL compactive effort. While soil – fly ash mixtures containing up to 15% fly ash classify as CL according to USCS classification system and plotted above A-line in the plasticity chart, it was observed that changes in the gradation characteristics of soil sample treated with 20% fly ash resulted in the alteration of its classification to ML as well as the crossing of the A- line to the silty region. The liquid limit (LL varied from 42.2 to 29.53% representing 70% reduction while the plasticity index (PI of specimen treated with 20% fly ash was 16% lower than that of natural soil. The optimum moisture content (OMC ranged from 17.36% for the natural soil to 18.34% for soil mixtures containing 20% fly ash which yielded dry unit weight of 17.2kN/m3 for the natural soil and 16.1kN/m3 for samples treated with 20% fly ash. From the study, useful data were obtained showing substantial and desirable changes in the properties of lateritic soil as a civil engineering material on application of fly ash.

  14. When accounting was economics

    Directory of Open Access Journals (Sweden)

    Mieczysław Dobija

    2015-04-01

    Full Text Available The presented considerations and reflections aim to search for the beginning of accounting in terms of both ideas and procedures that make up a system that is operative in practice. The thesis that the economic calculus and procedures forming an accounting system have existed since the beginnings of civilization seems to be sufficiently justified. It should, however, be recognized that there was an initial activation period of civilization processes. Research has led to the conclusion that it was accounting for labor, not capital, that served communities from their beginnings. However, on the basis of theory, labor and capital are two related categories and both lead to double-entry, which is a characteristic feature of accounting. In the days before the creation of writing, tokens were used for thousands of years for recording and accounting purposes, being a useful tool in maintaining balance in the socio-economic system. The development of city-states and the emergence of writing techniques have improved the system by replacing token records on clay tablets. The dominance of labor accounting continued until the eleventh century BC, to the dark ages. Contemporary accounting, although geared more to the measurement of capital and its changes in the economic processes, still continues to operate according to the old paradigm and is focused on inputs in their historical cost perspective.

  15. Changes in diffusion properties of biological tissues associated with mechanical strain

    International Nuclear Information System (INIS)

    Tanaka, Kenichiro; Imae, T.; Mima, Kazuo; Sekino, Masaki; Ohsaki, Hiroyuki; Ueno, Shogo

    2007-01-01

    Mechanical strain in biological tissues causes a change in the diffusion properties of water molecules. This paper proposes a method of estimating mechanical strain in biological tissues using diffusion magnetic resonance imaging (MRI). Measurements were carried out on uncompressed and compressed chicken skeletal muscles. A theoretical model of the diffusion of water molecules in muscle fibers was derived based on Tanner's equation. Diameter of the muscle fibers was estimated by fitting the model equation to the measured signals. Changes in the mean diffusivity (MD), the fractional anisotropy (FA), and diameter of the muscle fiber did not have any statistical significance. The intracellular diffusion coefficient (D int ) was changed by mechanical strain (p<.05). This method has potential applications in the quantitative evaluation of strain in biological tissues, a though it poses several technical challenges. (author)

  16. Complexity, Accountability, and School Improvement.

    Science.gov (United States)

    O'Day, Jennifer A.

    2002-01-01

    Using complexity theory, examines standards-based accountability focused on improving school organization. Compares Chicago Public Schools' outcomes-based bureaucratic accountability approach with Baltimore City Schools' combined administrator-professional accountability. Concludes that the combined approach should result in more lasting change.…

  17. Empirical Studies in Financial Accounting

    NARCIS (Netherlands)

    X. Gkougkousi (Xanthi)

    2012-01-01

    textabstractThis dissertation contributes to the stream of literature that examines the role of accounting information in capital markets. The first two chapters deal with the economic consequences of changes in accounting regulations. The third chapter examines the relation between accounting

  18. Ultrafast characterization of phase-change material crystallization properties in the melt-quenched amorphous phase.

    Science.gov (United States)

    Jeyasingh, Rakesh; Fong, Scott W; Lee, Jaeho; Li, Zijian; Chang, Kuo-Wei; Mantegazza, Davide; Asheghi, Mehdi; Goodson, Kenneth E; Wong, H-S Philip

    2014-06-11

    Phase change materials are widely considered for application in nonvolatile memories because of their ability to achieve phase transformation in the nanosecond time scale. However, the knowledge of fast crystallization dynamics in these materials is limited because of the lack of fast and accurate temperature control methods. In this work, we have developed an experimental methodology that enables ultrafast characterization of phase-change dynamics on a more technologically relevant melt-quenched amorphous phase using practical device structures. We have extracted the crystallization growth velocity (U) in a functional capped phase change memory (PCM) device over 8 orders of magnitude (10(-10) 10(8) K/s), which reveals the extreme fragility of Ge2Sb2Te5 in its supercooled liquid phase. Furthermore, these crystallization properties were studied as a function of device programming cycles, and the results show degradation in the cell retention properties due to elemental segregation. The above experiments are enabled by the use of an on-chip fast heater and thermometer called as microthermal stage (MTS) integrated with a vertical phase change memory (PCM) cell. The temperature at the PCM layer can be controlled up to 600 K using MTS and with a thermal time constant of 800 ns, leading to heating rates ∼10(8) K/s that are close to the typical device operating conditions during PCM programming. The MTS allows us to independently control the electrical and thermal aspects of phase transformation (inseparable in a conventional PCM cell) and extract the temperature dependence of key material properties in real PCM devices.

  19. Preparation and thermal properties of short carbon fibers/erythritol phase change materials

    International Nuclear Information System (INIS)

    Zhang, Qiang; Luo, Zhiling; Guo, Qilin; Wu, Gaohui

    2017-01-01

    Highlights: • Short carbon fiber (SCF)/erythritol phase change composites (PCCs) are prepared and tested. • The PCCs possess large heat capacity and high thermal conductivity. • The size of SCFs can affect thermal conductivities of SCF/erythritol PCCs. • The size of SCFs has negligible effects on melting points and enthalpies. • The SCF/erythritol PCCs show good temperature-regulated property. - Abstract: The thermal properties of the short carbon fibers (SCFs) filled erythritol phase change composites (PCCs) were investigated experimentally. The samples were prepared with different mass loadings of two kinds of SCFs, 1%, 2%, 4%, 7% and 10%. The melting points and phase change enthalpies were measured by differential scanning calorimeter (DSC). The effects of SCFs on the melting points are relatively small but the enthalpies were reduced with the loadings of SCFs. The greatest loss of enthalpies is 11.3% for composites filled with 10% SCFs. The thermal conductivities increased with the loadings of SCFs but not linearly. The highest thermal conductivity is 3.92 W/(m⋅K) for the composites with 10% longer SCFs, which was enhanced by 407.8% compared to pure erythritol (0.77 W/(m⋅K)). Composites filled with longer SCFs possess higher thermal conductivity and the mechanisms were discussed. A simple setup was made to test the temperature-regulated property of these materials. These include pure erythritol and phase change composites with different loading of SCFs. The PCCs have shown good application potential and the longer SCFs can lead to the better performance of PCCs.

  20. Ionizing radiation changes the electronic properties of melanin and enhances the growth of melanized fungi.

    Science.gov (United States)

    Dadachova, Ekaterina; Bryan, Ruth A; Huang, Xianchun; Moadel, Tiffany; Schweitzer, Andrew D; Aisen, Philip; Nosanchuk, Joshua D; Casadevall, Arturo

    2007-05-23

    Melanin pigments are ubiquitous in nature. Melanized microorganisms are often the dominating species in certain extreme environments, such as soils contaminated with radionuclides, suggesting that the presence of melanin is beneficial in their life cycle. We hypothesized that ionizing radiation could change the electronic properties of melanin and might enhance the growth of melanized microorganisms. Ionizing irradiation changed the electron spin resonance (ESR) signal of melanin, consistent with changes in electronic structure. Irradiated melanin manifested a 4-fold increase in its capacity to reduce NADH relative to non-irradiated melanin. HPLC analysis of melanin from fungi grown on different substrates revealed chemical complexity, dependence of melanin composition on the growth substrate and possible influence of melanin composition on its interaction with ionizing radiation. XTT/MTT assays showed increased metabolic activity of melanized C. neoformans cells relative to non-melanized cells, and exposure to ionizing radiation enhanced the electron-transfer properties of melanin in melanized cells. Melanized Wangiella dermatitidis and Cryptococcus neoformans cells exposed to ionizing radiation approximately 500 times higher than background grew significantly faster as indicated by higher CFUs, more dry weight biomass and 3-fold greater incorporation of (14)C-acetate than non-irradiated melanized cells or irradiated albino mutants. In addition, radiation enhanced the growth of melanized Cladosporium sphaerospermum cells under limited nutrients conditions. Exposure of melanin to ionizing radiation, and possibly other forms of electromagnetic radiation, changes its electronic properties. Melanized fungal cells manifested increased growth relative to non-melanized cells after exposure to ionizing radiation, raising intriguing questions about a potential role for melanin in energy capture and utilization.

  1. Transformation of accounting business processes in emergencies

    Directory of Open Access Journals (Sweden)

    D.O. Gritsyshen

    2016-12-01

    Full Text Available In the article the transformation of the accounting business processes in emergency situations. The models identify the consequences of emergencies, which is the basis for the transformation of the elements method of accounting, to address the consequences of emergencies isolation from the totality of objects of accounting and determine the properties that affect decision-making. Designed identify complex patterns of consequences of emergencies, allows accounting system to generate information that allows for a set of properties consequences of emergencies, and management decisions taking into account complex factors. Determined the possible consequences of emergency situations for individual objects accounting, information resources, which are accounts of accounting and financial reporting indicators.

  2. Photobleaching-induced changes in photosensitizing properties of dissolved organic matter

    KAUST Repository

    Niu, Xi-Zhi; Liu, Chao; Gutié rrez, Leonardo A.; Croue, Jean-Philippe

    2014-01-01

    Photosensitizing properties of different dissolved organic matter (DOM) were investigated according to their performance in singlet oxygen (1O2), triplet state of DOM (3DOM*), and hydroxyl radical (·OH) productions. The photobleaching of DOM solutions after irradiation was characterized by fluorescence excitation-emission matrix and UV-Vis spectroscopy. The photosensitizing properties of pre-irradiated DOM solutions were changed in a sunlight simulator. The performance of DOMs in photosensitized degradation of several contaminants was investigated. For a 20h exposure, the observed degradation rate constant (kobs) of some contaminants decreased as a function of exposure time, and highly depended on the properties of both DOM and contaminant. Degradation of contaminants with lower kobs was more susceptible to DOM photobleaching-induced decrease in kobs. Under the current experimental conditions, the photobleaching-induced decrease of DOM photo-reactivity in contaminant degradation was mainly attributed to indirect phototransformation of DOM caused by the interactions between photo-inductive DOM moieties and photochemically-produced reactive species. Reactive contaminants can inhibit DOM indirect photobleaching by scavenging reactive species, photosensitized degradation of these contaminants exhibited a stable kobs as a result. This is the first study to report DOM photobleaching-induced changes in the simultaneous DOM photosensitized degradation of contaminants and the inhibitory effect of reactive contaminants on DOM photobleaching.

  3. Photobleaching-induced changes in photosensitizing properties of dissolved organic matter

    KAUST Repository

    Niu, Xi-Zhi

    2014-12-01

    Photosensitizing properties of different dissolved organic matter (DOM) were investigated according to their performance in singlet oxygen (1O2), triplet state of DOM (3DOM*), and hydroxyl radical (·OH) productions. The photobleaching of DOM solutions after irradiation was characterized by fluorescence excitation-emission matrix and UV-Vis spectroscopy. The photosensitizing properties of pre-irradiated DOM solutions were changed in a sunlight simulator. The performance of DOMs in photosensitized degradation of several contaminants was investigated. For a 20h exposure, the observed degradation rate constant (kobs) of some contaminants decreased as a function of exposure time, and highly depended on the properties of both DOM and contaminant. Degradation of contaminants with lower kobs was more susceptible to DOM photobleaching-induced decrease in kobs. Under the current experimental conditions, the photobleaching-induced decrease of DOM photo-reactivity in contaminant degradation was mainly attributed to indirect phototransformation of DOM caused by the interactions between photo-inductive DOM moieties and photochemically-produced reactive species. Reactive contaminants can inhibit DOM indirect photobleaching by scavenging reactive species, photosensitized degradation of these contaminants exhibited a stable kobs as a result. This is the first study to report DOM photobleaching-induced changes in the simultaneous DOM photosensitized degradation of contaminants and the inhibitory effect of reactive contaminants on DOM photobleaching.

  4. Relating climate change signals and physiographic catchment properties to clustered hydrological response types

    Directory of Open Access Journals (Sweden)

    N. Köplin

    2012-07-01

    Full Text Available We propose an approach to reduce a comprehensive set of 186 mesoscale catchments in Switzerland to fewer response types to climate change and to name sensitive regions as well as catchment characteristics that govern hydrological change. We classified the hydrological responses of our study catchments through an agglomerative-hierarchical cluster analysis, and we related the dominant explanatory variables, i.e. the determining catchment properties and climate change signals, to the catchments' hydrological responses by means of redundancy analysis. All clusters except for one exhibit clearly decreasing summer runoff and increasing winter runoff. This seasonal shift was observed for the near future period (2025–2046 but is particularly obvious in the far future period (2074–2095. Within a certain elevation range (between 1000 and 2500 m a.s.l., the hydrological change is basically a function of elevation, because the latter governs the dominant hydro-climatological processes associated with temperature, e.g. the ratio of liquid to solid precipitation and snow melt processes. For catchments below the stated range, hydrological change is mainly a function of precipitation change, which is not as pronounced as the temperature signal is. Future impact studies in Switzerland can be conducted on a reduced sample of catchments representing the sensitive regions or covering a range of altitudes.

  5. Age-related changes in biomechanical properties of transgenic porcine pulmonary and aortic conduits

    International Nuclear Information System (INIS)

    Wilczek, Piotr; Malota, Zbigniew; Lesiak, Anna; Niemiec-Cyganek, Aleksandra; Kubin, Barbara; Nozynski, Jerzy; Mzyk, Aldona; Gramatyka, Michalina; Slomski, Ryszard; Wilczek, Grazyna; Opiela, Jolanta

    2014-01-01

    The limitations associated with conventional valve prosthesis have led to a search for alternatives. One potential approach is tissue engineering. Most tissue engineering studies have described the biomechanical properties of heart valves derived from adult pigs. However, because one of the factors affecting the function of valve prosthesis after implantation is appropriate sizing for a given patient, it is important to evaluate the usefulness of a heart valve given the donor animal’s weight and age. The aim of this study was to evaluate how the age of a pig can influence the biomechanical and hemodynamical properties of porcine heart valve prosthesis after acellularization. Acellular porcine aortic and pulmonary valve conduits were used. Hearts were harvested from animals differing in weight and age. The biomechanical properties of the valves were then characterized using a uniaxial tensile test. Moreover, computer simulations based on the finite element method (FEM) were used to study the influence of biomechanical properties on the hemodynamic conditions. Studying biomechanical and morphological changes in porcine heart valve conduits according to the weight and age of the animals can be valuable for developing age-targeted therapy using tissue engineering techniques. (paper)

  6. Short-Term Changes in Physical and Chemical Properties of Soil Charcoal Support Enhanced Landscape Mobility

    Science.gov (United States)

    Pyle, Lacey A.; Magee, Kate L.; Gallagher, Morgan E.; Hockaday, William C.; Masiello, Caroline A.

    2017-11-01

    Charcoal is a major component of the stable soil organic carbon reservoir, and the physical and chemical properties of charcoal can sometimes significantly alter bulk soil properties (e.g., by increasing soil water holding capacity). However, our understanding of the residence time of soil charcoal remains uncertain, with old measured soil charcoal ages in apparent conflict with relatively short modeled and measured residence times. These discrepancies may exist because the fate of charcoal on the landscape is a function not just of its resistance to biological decomposition but also its physical mobility. Mobility may be important in controlling charcoal landscape residence time and may artificially inflate estimates of its degradability, but few studies have examined charcoal vulnerability to physical redistribution. Charcoal landscape redistribution is likely higher than other organic carbon fractions owing to charcoal's low bulk density, typically less than 1.0 g/cm3. Here we examine both the physical and chemical properties of soil and charcoal over a period of two years following a 2011 wildfire in Texas. We find little change in properties with time; however, we find evidence of enhanced mobility of charcoal relative to other forms of soil organic matter. These data add to a growing body of evidence that charcoal is preferentially eroded, offering another explanation for variations observed in its environmental residence times.

  7. Modified T-history method for measuring thermophysical properties of phase change materials at high temperature

    Science.gov (United States)

    Omaraa, Ehsan; Saman, Wasim; Bruno, Frank; Liu, Ming

    2017-06-01

    Latent heat storage using phase change materials (PCMs) can be used to store large amounts of energy in a narrow temperature difference during phase transition. The thermophysical properties of PCMs such as latent heat, specific heat and melting and solidification temperature need to be defined at high precision for the design and estimating the cost of latent heat storage systems. The existing laboratory standard methods, such as differential thermal analysis (DTA) and differential scanning calorimetry (DSC), use a small sample size (1-10 mg) to measure thermophysical properties, which makes these methods suitable for homogeneous elements. In addition, this small amount of sample has different thermophysical properties when compared with the bulk sample and may have limitations for evaluating the properties of mixtures. To avoid the drawbacks in existing methods, the temperature - history (T-history) method can be used with bulk quantities of PCM salt mixtures to characterize PCMs. This paper presents a modified T-history setup, which was designed and built at the University of South Australia to measure the melting point, heat of fusion, specific heat, degree of supercooling and phase separation of salt mixtures for a temperature range between 200 °C and 400 °C. Sodium Nitrate (NaNO3) was used to verify the accuracy of the new setup.

  8. How to account for irreversibility in integrated assessment of climate change?; Comment tenir compte de l'irreversibilite dans l'evaluation integree du changement climatique?

    Energy Technology Data Exchange (ETDEWEB)

    Ha Duong, M

    1998-04-15

    How to account for irreversibility in integrated assessment of climate change? This Ph. D. thesis in Economics balances discounting, technical progress and the inertia of existing capital stock against uncertainty and the inertia of socio-economic systems to examine the issue of near term limitations of greenhouse gases emissions. After a general overview in chapter 2, and a more historical presentation of the debates in chapter 3, chapter 4 proceeds to review a large number of integrated assessment models. Chapter 5 introduces a Model on the Dynamics of Inertia and Adaptability of energy systems: DIAM, used to discuss how much previous studies might have overestimated the long term costs of CO{sub 2} limitations and underestimated adjustment costs. It shows that, given a target date for atmospheric CO{sub 2} concentration stabilisation, a higher inertia implies a lower optimal concentration trajectory. In a sequential decision framework, chapter 6 shows that current uncertainties about which CO{sub 2} concentration ceiling would not present dangerous interference with the climate system justifies precautionary action. Finally, chapter 7 uses the irreversibility effect theory to define formally situations of decision under controversy and compare the irreversibility of CO{sub 2} accumulation with the irreversibility of investments needed to moderate it. An option value for greenhouse gases emissions limitations is computed. (author)

  9. How to account for irreversibility in integrated assessment of climate change?; Comment tenir compte de l'irreversibilite dans l'evaluation integree du changement climatique?

    Energy Technology Data Exchange (ETDEWEB)

    Ha Duong, M

    1998-04-15

    How to account for irreversibility in integrated assessment of climate change? This Ph. D. thesis in Economics balances discounting, technical progress and the inertia of existing capital stock against uncertainty and the inertia of socio-economic systems to examine the issue of near term limitations of greenhouse gases emissions. After a general overview in chapter 2, and a more historical presentation of the debates in chapter 3, chapter 4 proceeds to review a large number of integrated assessment models. Chapter 5 introduces a Model on the Dynamics of Inertia and Adaptability of energy systems: DIAM, used to discuss how much previous studies might have overestimated the long term costs of CO{sub 2} limitations and underestimated adjustment costs. It shows that, given a target date for atmospheric CO{sub 2} concentration stabilisation, a higher inertia implies a lower optimal concentration trajectory. In a sequential decision framework, chapter 6 shows that current uncertainties about which CO{sub 2} concentration ceiling would not present dangerous interference with the climate system justifies precautionary action. Finally, chapter 7 uses the irreversibility effect theory to define formally situations of decision under controversy and compare the irreversibility of CO{sub 2} accumulation with the irreversibility of investments needed to moderate it. An option value for greenhouse gases emissions limitations is computed. (author)

  10. The Analysis of the Relationship between Clean Technology Transfer and Chinese Intellectual Property Countering the Climate Changes

    DEFF Research Database (Denmark)

    Min, Hao

    This report discusses the relationship between the Chinese intellectual property systems which counter with the climate change and the transfer of clean technology, and states how to encourage the developed countries transfer the clean technology to the developing countries according to the relat...... property countering the climate changes; the analysis of current technology transfer modes relating to the climate; the difficulties of Chinese countering climate changes technology transfer and strategic thinking....

  11. Consumption growth accounting

    NARCIS (Netherlands)

    Dietzenbacher, Erik; de Groot, Olaf J.; Los, Bart

    The methodology in this paper combines an input-output structural decomposition approach with the supply-side perspective of mainstream growth accounting. In explaining the intertemporal change in consumption per worker, three sets of effects are distinguished. First, contributions due to several

  12. Influence of Weaving Loom Setting Parameters on Changes of Woven Fabric Structure and Mechanical Properties

    Directory of Open Access Journals (Sweden)

    Aušra ADOMAITIENĖ

    2011-11-01

    Full Text Available During the manufacturing of fabric of different raw material there was noticed, that after removing the fabric from weaving loom and after stabilization of fabric structure, the changes of parameters of fabric structure are not regular. During this investigation it was analysed, how weaving loom technological parameters (heald cross moment and initial tension of warp should be chosen and how to predict the changes of fabric structure parameters and its mechanical properties. The dependencies of changes of half-wool fabric structure parameters (weft setting, fabric thickness and projections of fabric cross-section and mechanical properties (breaking force, elongation at break, static friction force and static friction coefficient on weaving loom setting parameters (heald cross moment and initial warp tension were analysed. The orthogonal Box plan of two factors was used, the 3-D dependencies were drawn, and empirical equations of these dependencies were established.http://dx.doi.org/10.5755/j01.ms.17.4.780

  13. Magnetic ordering induced giant optical property change in tetragonal BiFeO3

    Science.gov (United States)

    Tong, Wen-Yi; Ding, Hang-Chen; Gong, Shi Jing; Wan, Xiangang; Duan, Chun-Gang

    2015-12-01

    Magnetic ordering could have significant influence on band structures, spin-dependent transport, and other important properties of materials. Its measurement, especially for the case of antiferromagnetic (AFM) ordering, however, is generally difficult to be achieved. Here we demonstrate the feasibility of magnetic ordering detection using a noncontact and nondestructive optical method. Taking the tetragonal BiFeO3 (BFO) as an example and combining density functional theory calculations with tight-binding models, we find that when BFO changes from C1-type to G-type AFM phase, the top of valance band shifts from the Z point to Γ point, which makes the original direct band gap become indirect. This can be explained by Slater-Koster parameters using the Harrison approach. The impact of magnetic ordering on band dispersion dramatically changes the optical properties. For the linear ones, the energy shift of the optical band gap could be as large as 0.4 eV. As for the nonlinear ones, the change is even larger. The second-harmonic generation coefficient d33 of G-AFM becomes more than 13 times smaller than that of C1-AFM case. Finally, we propose a practical way to distinguish the two AFM phases of BFO using the optical method, which is of great importance in next-generation information storage technologies.

  14. Influence of harvest day on changes in mechanical properties of grape berries

    Directory of Open Access Journals (Sweden)

    Šárka Nedomová

    2016-05-01

    Full Text Available Changes in the composition, physical and mechanical properties occur in grape berries during the ripening process, but the heterogeneity of the grapes harvested at different ripening stages affects the reliability of the results obtained. The characterization of the mechanical properties of grape berries seems to be an important parameter for understanding grape ripening. In this work, these changes were studied in seven grapevine varieties (Riesling, Blaufränkisch, Pinot Noir, Cerason, Malverina, Laurot, and Hibernal harvested during six consecutive weeks. Mechanical behaviour was measured using compression and puncture tests using of TIRATEST 27025 testing machine. Skin mechanical properties were evaluated using a puncture test carried out on the equatorial side. The dependence of these properties on the chemical composition has been evaluated. These parameters of force/time curves were studied by puncture test: the berry skin break force, the needle displacement at the skin break and the berry skin break energy. The crushing force, the plate displacement at the crushing strength and the berry crushing energy were studied from force/time curves by compression test. Results of the puncture test shows that there the skin break strength and the acidity content are monotonic functions of the time. A comparison of different varieties from the point of the value of the crushing force was obtained by vertical and transversal loading. The crushing force is monotonically decreasing function of the harvesting time like the break force evaluated at the puncture test. The correlation between the skin break strength and the sugar content is significant namely for the varieties: Hibernal, Riesling, Malverina, and Cerason. 

  15. Changes in soil chemical and microbiological properties during 4 years of application of various organic residues.

    Science.gov (United States)

    Odlare, M; Pell, M; Svensson, K

    2008-01-01

    A 4-year field trial was established in eastern Sweden to evaluate the effects of organic waste on soil chemical and microbiological variables. A simple crop rotation with barley and oats was treated with either compost from household waste, biogas residue from household waste, anaerobically treated sewage sludge, pig manure, cow manure or mineral fertilizer. All fertilizers were amended in rates corresponding to 100kgNha(-1)year(-1). The effects of the different types of organic waste were evaluated by subjecting soil samples, taken each autumn 4 weeks after harvest, to an extensive set of soil chemical (pH, Org-C, Tot-N, Tot-P, Tot-S, P-AL, P-Olsen, K-AL, and some metals) and microbiological (B-resp, SIR, microSIR active and dormant microorganisms, PDA, microPDA, PAO, Alk-P and N-min) analyses. Results show that compost increased pH, and that compost as well as sewage sludge increased plant available phosphorus; however, the chemical analysis showed few clear trends over the 4 years and few clear relations to plant yield or soil quality. Biogas residues increased substrate induced respiration (SIR) and, compared to the untreated control amendment of biogas residues as well as compost, led to a higher proportion of active microorganisms. In addition, biogas residues increased potential ammonia oxidation rate (PAO), nitrogen mineralization capacity (N-min) as well as the specific growth rate constant of denitrifiers (microPDA). Despite rather large concentrations of heavy metals in some of the waste products, no negative effects could be seen on either chemical or microbiological soil properties. Changes in soil microbial properties appeared to occur more rapidly than most chemical properties. This suggests that soil microbial processes can function as more sensitive indicators of short-term changes in soil properties due to amendment of organic wastes.

  16. Role of subchondral bone properties and changes in development of load-induced osteoarthritis in mice.

    Science.gov (United States)

    Adebayo, O O; Ko, F C; Wan, P T; Goldring, S R; Goldring, M B; Wright, T M; van der Meulen, M C H

    2017-12-01

    Animal models recapitulating post-traumatic osteoarthritis (OA) suggest that subchondral bone (SCB) properties and remodeling may play major roles in disease initiation and progression. Thus, we investigated the role of SCB properties and its effects on load-induced OA progression by applying a tibial loading model on two distinct mouse strains treated with alendronate (ALN). Cyclic compression was applied to the left tibia of 26-week-old male C57Bl/6 (B6, low bone mass) and FVB (high bone mass) mice. Mice were treated with ALN (26 μg/kg/day) or vehicle (VEH) for loading durations of 1, 2, or 6 weeks. Changes in articular cartilage and subchondral and epiphyseal cancellous bone were analyzed using histology and microcomputed tomography. FVB mice exhibited thicker cartilage, a thicker SCB plate, and higher epiphyseal cancellous bone mass and tissue mineral density than B6 mice. Loading induced cartilage pathology, osteophyte formation, and SCB changes; however, lower initial SCB mass and stiffness in B6 mice did not attenuate load-induced OA severity compared to FVB mice. By contrast, FVB mice exhibited less cartilage damage, and slower-growing and less mature osteophytes. In B6 mice, inhibiting bone remodeling via ALN treatment exacerbated cartilage pathology after 6 weeks of loading, while in FVB mice, inhibiting bone remodeling protected limbs from load-induced cartilage loss. Intrinsically lower SCB properties were not associated with attenuated load-induced cartilage loss. However, inhibiting bone remodeling produced differential patterns of OA pathology in animals with low compared to high SCB properties, indicating that these factors do influence load-induced OA progression. Copyright © 2017 Osteoarthritis Research Society International. Published by Elsevier Ltd. All rights reserved.

  17. Effects of Changing the Pedagogical Concept of a Part-time BSc in Accounting from Traditional Lectures into an IT-supported Asyncronous and Flexible Learning Concept - Part 1

    DEFF Research Database (Denmark)

    Rasmussen, Tage; Holm, Claus; Dalgas, Annemarie

    2000-01-01

    This paper reports on the results of a change of the pedagogical concept in the second part of a four-year BSc program in Accounting. The program started September 1 1999 when 82 students were enrolled. The change involves a move from traditional lectures to a concept partly based on asynchronous...

  18. Correlation between structural, optical and electrical properties anf the suitability of phase change alloys

    Energy Technology Data Exchange (ETDEWEB)

    Woda, Michael; Steimer, Christoph; Wamwangi, Daniel; Wuttig, Matthias [I. Insitute of Physics (IA), RWTH Aachen University, 52056 Aachen (Germany)

    2007-07-01

    Phase change random access memory (PCRAM) is a very promising candidate to replace Flash memories employed in the non-volatile storage sector. In the active region of this emerging memory, a phase change material is found. This class of materials is already used in rewritable optical data storage. In both application areas the reversible switching between the amorphous and the crystalline state by short current or laser pulses, respectively is used to store data. A key question that has not yet been answered regards the optimum choice of materials for phase change recording. We present a material selection strategy which classifies carefully chosen alloys, being representative for a larger selection of phase change materials, regarding their suitability for non-volatile storage applications. XRD and XRR measurements reveal structural properties of the as-deposited, amorphous and the crystalline state, the corresponding local bond arrangements and the change of film density. Ellipsometry measurements determine the optical contrast of the samples while the temperature dependent resistivity is measured by four point probe experiments. Finally the electrical switching behaviour is tested in nanometer size test cells to validate the full functionality of the chosen materials.

  19. Changes in chemical composition and antioxidative properties of rye ginger cakes during their shelf-life.

    Science.gov (United States)

    Zieliński, Henryk; del Castillo, Maria Dolores; Przygodzka, Małgorzata; Ciesarova, Zuzana; Kukurova, Kristina; Zielińska, Danuta

    2012-12-15

    Changes in chemical composition and antioxidative properties of rye ginger cakes during their shelf-life were investigated in this study. In particular, the changes in antioxidants content, antioxidative and reducing capacity, and Maillard reaction development in rye ginger cakes after long-term storage were addressed. Ginger cakes produced according to the traditional and current recipe were stored for 5 years at room temperature in a dark place. The total phenolic compounds (TPC), inositol hexaphosphate (IP6), reduced (GSH) and oxidised glutathione (GSSG) contents, antioxidant and reducing capacity and Maillard reaction products (MRPs) were determined in ginger cakes after storage and then compared to those measured after baking. After long-term storage a decrease in TPC and IP6 contents in cakes was noted. In contrast, an increase in antioxidative and reducing capacity of stored cakes was observed. Long-term storage induced formation of furosine, advanced and final Maillard reaction products and caused changes in both reduced and oxidised forms of glutathione. After long-term storage the modest changes in furosine, FAST index and browning in ginger cake formulated with dark rye flour may suggest that this product is the healthiest among others. Therefore, traditional rye ginger cakes can be considered as an example of a healthy food that is also relatively stable during long term storage as noted by the small chemical changes observed in its composition. Copyright © 2012 Elsevier Ltd. All rights reserved.

  20. The properties of the lunar regolith at Chang'e-3 landing site: A study based on LPR data

    Science.gov (United States)

    Feng, J.; Su, Y.; Xing, S.; Ding, C.; Li, C.

    2015-12-01

    In situ sampling from surface is difficult in the exploration of planets and sometimes radar sensing is a better choice. The properties of the surface material such as permittivity, density and depth can be obtained by a surface penetrating radar. The Chang'e-3 (CE-3) landed in the northern Mare Imbrium and a Lunar Penetrating Radar (LPR) is carried on the Yutu rover to detect the shallow structure of the lunar crust and the properties of the lunar regolith, which will give us a close look at the lunar subsurface. We process the radar data in a way which consist two steps: the regular preprocessing step and migration step. The preprocessing part includes zero time correction, de-wow, gain compensation, DC removal, geometric positioning. Then we combine all radar data obtained at the time the rover was moving, and use FIR filter to reduce the noise in the radar image with a pass band frequency range 200MHz-600MHz. A normal radar image is obtained after the preprocessing step. Using a nonlinear least squares fitting method, we fit the most hyperbolas in the radar image which are caused by the buried objects or rocks in the regolith and estimate the EM wave propagation velocity and the permittivity of the regolith. For there is a fixed mathematical relationship between dielectric constant and density, the density profile of the lunar regolith is also calculated. It seems that the permittivity and density at the landing site is larger than we thought before. Finally with a model of variable velocities, we apply the Kirchhoff migration method widely used in the seismology to transform the the unfocused space-time LPR image to a focused one showing the object's (most are stones) true location and size. From the migrated image, we find that the regolith depth in the landing site is smaller than previous study and the stone content rises rapidly with depth. Our study suggests that the landing site is a young region and the reworked history of the surface is short, which is

  1. Preparation and Thermal Properties of Eutectic Hydrate Salt Phase Change Thermal Energy Storage Material

    OpenAIRE

    Liang, Lin; Chen, Xi

    2018-01-01

    In this study, a new cold storage phase change material eutectic hydrate salt (K2HPO4·3H2O–NaH2PO4·2H2O–Na2S2O3·5H2O) was prepared, modified, and tested. The modification was performed by adding a nucleating agent and thickener. The physical properties such as viscosity, surface tension, cold storage characteristics, supercooling, and the stability during freeze-thaw cycles were studied. Results show that the use of nucleating agents, such as sodium tetraborate, sodium fluoride, and nanoparti...

  2. Phase-Change Memory Properties of Electrodeposited Ge-Sb-Te Thin Film

    Science.gov (United States)

    Huang, Ruomeng; Kissling, Gabriela P.; Jolleys, Andrew; Bartlett, Philip N.; Hector, Andrew L.; Levason, William; Reid, Gillian; De Groot, C. H. `Kees'

    2015-11-01

    We report the properties of a series of electrodeposited Ge-Sb-Te alloys with various compositions. It is shown that the Sb/Ge ratio can be varied in a controlled way by changing the electrodeposition potential. This method opens up the prospect of depositing Ge-Sb-Te super-lattice structures by electrodeposition. Material and electrical characteristics of various compositions have been investigated in detail, showing up to three orders of magnitude resistance ratio between the amorphous and crystalline states and endurance up to 1000 cycles.

  3. A pore structure model for the gas transport property changes, initial oxidation rates and cumulative weight loss of AGR moderator graphite

    International Nuclear Information System (INIS)

    Johnson, P.A.V.

    1985-09-01

    A quantitative model has been developed for the gas transport property variation, cumulative weight loss and initial oxidation rates of AGR moderator graphite. The model utilises the theory of dynamic moments of the pore structure to calculate the changes in physical properties brought about by radiolytic corrosion taking place within the graphite porosity. In order to account for the behaviour of the initial rate curves, and the weight loss data obtained it is necessary to invoke the presence of a group of cylindrical pore and a group of small slab-shaped pores. The latter are methane depleted. This is in addition to the pore group involved in gas transport which is best represented by cylinders of mean radius 2.13 μm. The model satisfactorily predicts the experimental weight loss data obtained from experiments in the DIDO 6V3 and BFB loops. (author)

  4. Changes in the chromogen properties of the betalaine induced by gamma radiation

    International Nuclear Information System (INIS)

    Rodriguez N, S.; Pinedo S, A.; Amador V, P.; Chacon R, A.; Arcos P, A.; Vega C, H.R.

    2005-01-01

    The changes of coloration of four natural extracts in function of the absorbed dose produced by a gamma rays source of 137 Cs were determined. The natural extracts used contain betalaines that are natural pigments of some plants as the beet about that their name. They are also in abundant form in the fruits (tunas) of some species of the Opuntia genus. The extracts were obtained by maceration, starting from beet and three tuna varieties, and they were stabilized to pH 5.5 The change of coloration it was determined in a visible ultraviolet spectrophotometer by means of the absorbance from the samples to photons of 475, 535 and 600 nm of wavelength. The absorbance to different intervals of time was measured. The relationship between the absorbed dose and the chromogene properties of the pigment, with the intention of using it as possible dosemeter was settled down. (Author)

  5. Oesophageal heat transfer properties indication of segmental blood flow changes during distension

    DEFF Research Database (Denmark)

    Liao, Donghua; Frøkjær, Jens Brøndum; Brock, Christina

    2008-01-01

    The pain perception to distension of the oesophagus can be explained by activation of receptors responding to mechanical deformation or to distension-induced ischaemia. The aim of this study was to develop a new method for detection of changes in segmental blood flow during distension based...... on measurement of heat transfer. A bag was distended in the distal oesophagus of six healthy subjects followed by cooling or heating of the bag fluid to 5 or 60 degrees C. After equilibrium, the temperature was allowed to change back to body temperature. The temperature was recorded together with intraluminal...... ultrasound imaging, allowing assessment of the heat transfer properties at different bag volumes. The heat transfer constants were higher after heating the bag than after cooling the bag (Tukey, P

  6. Change in electric and dielectric properties of some Australian coals during the processes of pyrolysis

    Energy Technology Data Exchange (ETDEWEB)

    Zubkova, V.; Prezhdo, V. [Institute of Chemistry, Jan Kochanowski University, 5 Checinska Street, 25-020 Kielce (Poland)

    2006-03-01

    The investigation of change in electric and dielectric properties of Australian coals was carried out during their pyrolysis. The relation between the increase of the tangent of dielectric losses and electrical resistivity in the pre-plastic state of pyrolysis was established. It was shown that at the pre-plastic stage of pyrolysis, when the organic coal mass is in the glassy state, the decrease in value of electrical resistivity is caused by the increase in rotational movement of segments of macromolecules as evidenced by the increase in tg{delta} parameter. The character of change in curves r=f(T{sup o}) and tg{delta}=f(T{sup o}C) in the pre-plastic state of the process of coal pyrolysis predetermines the values of parameters of coke durability. (author)

  7. Freeze-drying-induced changes in the properties of graphene oxides

    International Nuclear Information System (INIS)

    Ham, Heon; Van Khai, Tran; Gil Na, Han; Jung Kwon, Yong; Yeon Cho, Hong; Woo Kim, Hyoun; Park, No-Hyung; So, Dae Sup; Lee, Joon-Woo

    2014-01-01

    We have characterized and evaluated changes in graphene oxide (GO) induced by means of freeze-drying. In order to evaluate these changes, we investigated the effects of freeze-drying and chemical reduction processes on the structure, morphology, chemical composition, and Raman properties of GO and reduced GO. The freeze-dried GO had a pore structure, maintaining a pored morphology even after thermal annealing. The freeze-dried samples were composed of a single folded nanosheet or a few nanosheets stacked and folded. The oxygen-containing functional groups were removed not only during the freeze-drying but also during the reduction processes, with an accompanying decrease in the average size of the sp 2 carbon domain (i.e. an increase in the I D /I G value). (papers)

  8. Changes in mechanical and chemical wood properties by electron beam irradiation

    International Nuclear Information System (INIS)

    Schnabel, Thomas; Huber, Hermann; Grünewald, Tilman A.; Petutschnigg, Alexander

    2015-01-01

    Highlights: • Changes in wood due to electron beam irradiations (EBI) were evaluated. • Wood components undergo different altering mechanisms due to the irradiation. • Chemical reactions in wood lead to better surface hardness of low irradiated wood. - Abstract: This study deals with the influence of various electron beam irradiation (EBI) dosages on the Brinell hardness of Norway spruce. The results of the hardness measurements and the FT-IR spectroscopic analysis show different effects of the EBI at dosages of 25, 50, 100 and 200 kGy. It was assumed that the lignin and carbohydrates undergo different altering mechanisms due to the EBI treatment. New cleavage products and condensation reactions of lignin and carbohydrates lead to better surface hardness of low irradiated wood samples. These results provide a useful basis for further investigations on the changes in wood chemistry and material properties due to electron beam irradiations

  9. Changes in mechanical and chemical wood properties by electron beam irradiation

    Energy Technology Data Exchange (ETDEWEB)

    Schnabel, Thomas, E-mail: thomas.schnabel@fh-salzburg.ac.at [Salzburg University of Applied Sciences, Department of Forest Products Technology and Wood Constructions, Marktstraße 136a, 5431 Kuchl (Austria); Huber, Hermann [Salzburg University of Applied Sciences, Department of Forest Products Technology and Wood Constructions, Marktstraße 136a, 5431 Kuchl (Austria); Grünewald, Tilman A. [BOKU University of Natural Resources and Life Sciences, Institute of Physics and Materials Science, Peter Jordan Straße 82, 1190 Vienna (Austria); Petutschnigg, Alexander [Salzburg University of Applied Sciences, Department of Forest Products Technology and Wood Constructions, Marktstraße 136a, 5431 Kuchl (Austria); BOKU University of Natural Resources and Life Sciences, Konrad Lorenzstraße 24, 3430 Tulln (Austria)

    2015-03-30

    Highlights: • Changes in wood due to electron beam irradiations (EBI) were evaluated. • Wood components undergo different altering mechanisms due to the irradiation. • Chemical reactions in wood lead to better surface hardness of low irradiated wood. - Abstract: This study deals with the influence of various electron beam irradiation (EBI) dosages on the Brinell hardness of Norway spruce. The results of the hardness measurements and the FT-IR spectroscopic analysis show different effects of the EBI at dosages of 25, 50, 100 and 200 kGy. It was assumed that the lignin and carbohydrates undergo different altering mechanisms due to the EBI treatment. New cleavage products and condensation reactions of lignin and carbohydrates lead to better surface hardness of low irradiated wood samples. These results provide a useful basis for further investigations on the changes in wood chemistry and material properties due to electron beam irradiations.

  10. How do soil properties and soil carbon stocks change after land abandonment in Mediterranean mountain areas?

    Science.gov (United States)

    Nadal Romero, Estela; Cammeraat, Erik; Pérez Cardiel, Estela; Lasanta, Teodoro

    2016-04-01

    Land abandonment and subsequent revegetation processes (due to secondary succession and afforestation practices) are global issues with important implications in Mediterranean mountain areas. Moreover, the effects of land use changes on soil carbon stocks are a matter of concern stated in international policy agendas on the mitigation of greenhouse emissions, and afforestation practices are increasingly viewed as an environmental restorative land use change prescription and are considered one of the most efficient carbon sequestration strategies currently available. The MED-AFFOREST project aims to gain more insight into the discussion by exploring the following central research questions: (i) what is the impact of land abandonment on soil properties? and (ii) how do soil organic carbon change after land abandonment? The main objective of this study is to assess the effects of land abandonment, land use change and afforestation practices on soil properties and soil organic carbon (SOC) dynamics. For this aim, five different land covers (bare soil, meadows, secondary succession, Pinus sylvestris (PS) and Pinus nigra (PN) afforestation), in the Central Spanish Pyrenees were analysed. Results showed that changes in soil properties after land abandonment were limited, even if afforestation practices were carried out and no differences were observed between natural succession and afforestation. The results on SOC dynamics showed that: (i) SOC contents were higher in the PN sites in the topsoil (10 cm), (ii) when all the profile was considered no significant differences were observed between meadows and PN, (iii) SOC accumulation under secondary succession is a slow process, and (iv) meadows should also be considered due to the relative importance in SOC stocks. The first step of SOC stabilization after afforestation is the formation of macro-aggregates promoted by large inputs of SOC, with a high contribution of labile organic matter. However, our respiration

  11. Global Account Management

    DEFF Research Database (Denmark)

    Hollensen, Svend; Wulff, Vlad Stefan

    2012-01-01

    Global account management (GAM) has become a critical issue for many multinational corporations that compete in a fast changing global market environment. In this article, we approach GAM from a benchlearning perspective, synthesize selected literature and examine case studies in order to underline...... the importance of multilevel relationships in strategic business-to-business relationships. The purpose of this study is to address various issues related to multilevel relationships in strategic partnerships (e.g. the recruitment of the global account manager and his supporting team, turf wars and compensation...

  12. In-field direct combustion fuel property changes of switchgrass harvested from summer to fall

    Energy Technology Data Exchange (ETDEWEB)

    Ogden, C.A.; Ileleji, K.E. [Department of Agricultural and Biological Engineering, Purdue University, West Lafayette, IN (United States); Johnson, K.D. [Department of Agronomy, Purdue University, West Lafayette, IN (United States); Wang, Q. [State Key Laboratory for Clean Energy Utilization, Zhejiang University, Hangzhou, 310027 (China)

    2010-03-15

    Switchgrass, a perennial warm-season grass and potential energy crop, is usually harvested during the time between full maturity in the fall to the following spring. During this wide harvest window, the changes in fuel properties that could occur are important for making appropriate decisions with respect to the optimum harvest time for maximum fuel quality. A field plot study was carried out to investigate the quantitative fuel properties (proximate, ultimate and mineral analyses) of switchgrass over a harvest period from crop maturity in July through November. Harvest moisture decreased from July to November and moisture was uniformly distributed in the switchgrass plant at all times in the harvest period. There were significant differences in ash, volatiles, fixed carbon and nitrogen among months of harvest. Nitrogen, ash and fixed carbon contents decreased while oxygen and volatiles increased through the harvest period. Also, there were significant differences in oxides of silicon, calcium, potassium, phosphorus and sulfur among harvest times. The concentration of oxides of potassium and sulfur decreased at the end of the harvesting period. Fouling and slagging indices decreased as harvest was delayed but remained low throughout harvest. However, the decreases are small and might not dramatically impact fouling and slagging. Overall, the results appear to favor a later harvest for switchgrass used for direct combustion. This study will benefit feedstock producers as well as biomass feedstock facility operators by providing a better understanding of how the properties of switchgrass vary over a typical harvest period and their potential effect on boiler equipment. (author)

  13. Vortex phase-induced changes of the statistical properties of a partially coherent radially polarized beam.

    Science.gov (United States)

    Guo, Lina; Chen, Yahong; Liu, Xianlong; Liu, Lin; Cai, Yangjian

    2016-06-27

    Partially coherent radially polarized (PCRP) beam was introduced and generated in recent years. In this paper, we investigate the statistical properties of a PCRP beam embedded with a vortex phase (i.e., PCRP vortex beam). We derive the analytical formula for the cross-spectral density matrix of a PCRP vortex beam propagating through a paraxial ABCD optical system and analyze the statistical properties of a PCRP vortex beam focused by a thin lens. It is found that the statistical properties of a PCRP vortex beam on propagation are much different from those of a PCRP beam. The vortex phase induces not only the rotation of the beam spot, but also the changes of the beam shape, the degree of polarization and the state of polarization. We also find that the vortex phase plays a role of resisting the coherence-induced degradation of the intensity distribution and the coherence-induced depolarization. Furthermore, we report experimental generation of a PCRP vortex beam for the first time. Our results will be useful for trapping and rotating particles, free-space optical communications and detection of phase object.

  14. Accounting for Human Health and Ecosystems Quality in Developing Sustainable Energy Products: The Implications of Wood Biomass-based Electricity Strategies to Climate Change Mitigation

    Science.gov (United States)

    Weldu, Yemane W.

    The prospect for transitions and transformations in the energy sector to mitigate climate change raises concerns that actions should not shift the impacts from one impact category to another, or from one sustainability domain to another. Although the development of renewables mostly results in low environmental impacts, energy strategies are complex and may result in the shifting of impacts. Strategies to climate change mitigation could have potentially large effects on human health and ecosystems. Exposure to air pollution claimed the lives of about seven million people worldwide in 2010, largely from the combustion of solid fuels. The degradation of ecosystem services is a significant barrier to achieving millennium development goals. This thesis quantifies the biomass resources potential for Alberta; presents a user-friendly and sector-specific framework for sustainability assessment; unlocks the information and policy barriers to biomass integration in energy strategy; introduces new perspectives to improve understanding of the life cycle human health and ecotoxicological effects of energy strategies; provides insight regarding the guiding measures that are required to ensure sustainable bioenergy production; validates the utility of the Environmental Life Cycle Cost framework for economic sustainability assessment; and provides policy-relevant societal cost estimates to demonstrate the importance of accounting for human health and ecosystem externalities in energy planning. Alberta is endowed with a wealth of forest and agricultural biomass resources, estimated at 458 PJ of energy. Biomass has the potential to avoid 11-15% of GHG emissions and substitute 14-17% of final energy demand by 2030. The drivers for integrating bioenergy sources into Alberta's energy strategy are economic diversification, technological innovation, and resource conservation policy objectives. Bioenergy pathways significantly improved both human health and ecosystem quality from coal

  15. Thermophysical and heat transfer properties of phase change material candidate for waste heat transportation system

    Science.gov (United States)

    Kaizawa, Akihide; Maruoka, Nobuhiro; Kawai, Atsushi; Kamano, Hiroomi; Jozuka, Tetsuji; Senda, Takeshi; Akiyama, Tomohiro

    2008-05-01

    A waste heat transportation system trans-heat (TH) system is quite attractive that uses the latent heat of a phase change material (PCM). The purpose of this paper is to study the thermophysical properties of various sugars and sodium acetate trihydrate (SAT) as PCMs for a practical TH system and the heat transfer property between PCM selected and heat transfer oil, by using differential scanning calorimetry (DSC), thermogravimetry-differential thermal analysis (TG-DTA) and a heat storage tube. As a result, erythritol, with a large latent heat of 344 kJ/kg at melting point of 117°C, high decomposition point of 160°C and excellent chemical stability under repeated phase change cycles was found to be the best PCM among them for the practical TH system. In the heat release experiments between liquid erythritol and flowing cold oil, we observed foaming phenomena of encapsulated oil, in which oil droplet was coated by solidification of PCM.

  16. Changing the Properties of Multipotent Mesenchymal Stromal Cells by IFNγ Administration.

    Science.gov (United States)

    Petinati, N A; Kapranov, N M; Bigil'deev, A E; Popova, M D; Davydova, Yu O; Gal'tseva, I V; Drize, N I; Kuz'mina, L A; Parovichnikova, E N; Savchenko, V G

    2017-06-01

    We studied changes in the population of human multipotent mesenchymal stromal cells activated by IFNγ. The cells were cultured under standard conditions; IFNγ was added in various concentrations for 4 h or over 2 passages. It was shown that the total cell production significantly decreased after long-term culturing with IFNγ, but 4-h exposure did not affect this parameter. After 4-h culturing, the expression levels of IDO1, CSF1, and IL-6 increased by 300, 7, and 2.4 times, respectively, and this increase persisted 1 and 2 days after removal of IFNγ from the culture medium. The expression of class I and II MHC (HLA) on cell surface practically did not change immediately after exposure to IFNγ, but during further culturing, HLA-ABC (MHC I) and HLA-DR (MHC II) expression significantly increased, which abolished the immune privilege in these cells, the property allowing clinical use of allogenic multipotent mesenchymal stromal cells. Multipotent mesenchymal stromal cells can suppress proliferation of lymphocytes. The degree of this suppression depends on individual properties of multipotent mesenchymal stromal cell donor. Treatment with IFNγ did not significantly affect the intensity of inhibition of lymphocyte proliferation by these cells.

  17. Improvements to the measurement of the thermal properties of phase change materials

    International Nuclear Information System (INIS)

    Kravvaritis, E D; Antonopoulos, K A; Tzivanidis, C

    2010-01-01

    Improvements are proposed to the well-known T-history method, which is widely used for thermal properties measurement of phase change materials (PCM). Our improvements refer to the experimental arrangement, to the way of measurement processing, as well as to the kind and presentation format of the final results. The proposed arrangement has a controlled indoor environment and is fully automatic, without need for staff attendance, even for repeated sets of measurements of the same or different PCM simultaneously. The proposed way of measurement processing is based on the use of thermal delay (i.e. temperature difference) between PCM and a reference fluid at any specified time and not in the use of their time delay at any specified temperature. This fundamental change leads to increased accuracy and considerable reduction of duration and labour of the measurement processing, as proved by the performed measurements of various PCM. The effective thermal capacity function as a final result is proved to be more useful than the results of the original method. The new procedure is a first step towards defining specifications for the measurement of PCM thermal properties

  18. Changes in some physicochemical properties and fatty acid composition of irradiated meatballs during storage

    Energy Technology Data Exchange (ETDEWEB)

    Gecgel, U., E-mail: ugecgel@nku.edu.tr [Agricultural Faculty, Department of Food Engineering, Namik Kemal University, 59030 Tekirdag (Turkey)

    2013-05-15

    Meatball samples were irradiated using a {sup 60}Co irradiation source (with the dose of 1, 3, 5 and 7 kGy) and stored (1, 2 and 3 weeks at 4 Degree-Sign C) to appraise some physicochemical properties and the fatty acid composition. The physicochemical results showed no significant differences in moisture, protein, fat and ash content of meatballs because of irradiation. However, total acidity, peroxide and thiobarbituric acid (TBA) values increased significantly as a result of irradiation doses and storage period. The fatty acid profile in meatball samples changed with irradiation. While saturated fatty acids (C16:0, C17:0, C18:0, and C20:0) increased with irradiation, monounsaturated (C14:1, C15:1, C18:1, and C20:1) and polyunsaturated (C18:2, C18:3, and C22:2) fatty acids decreased with irradiation. Trans fatty acids (C16:1trans, C18:1trans, C18:2trans, C18:3trans) increased with increasing irradiation doses. Meatball samples irradiated at 7 kGy had the highest total trans fatty acid content. This research shows that some physicochemical properties and fatty acid composition of meatballs can be changed by gamma irradiation. (author)

  19. Changes in some physicochemical properties and fatty acid composition of irradiated meatballs during storage.

    Science.gov (United States)

    Gecgel, Umit

    2013-06-01

    Meatball samples were irradiated using a (60)Co irradiation source (with the dose of 1, 3, 5 and 7 kGy) and stored (1, 2 and 3 weeks at 4°C) to appraise some physicochemical properties and the fatty acid composition. The physicochemical results showed no significant differences in moisture, protein, fat and ash content of meatballs because of irradiation. However, total acidity, peroxide and thiobarbituric acid (TBA) values increased significantly as a result of irradiation doses and storage period. The fatty acid profile in meatball samples changed with irradiation. While saturated fatty acids (C16:0, C17:0, C18:0, and C20:0) increased with irradiation, monounsaturated (C14:1, C15:1, C18:1, and C20:1) and polyunsaturated (C18:2, C18:3, and C22:2) fatty acids decreased with irradiation. Trans fatty acids (C16:1trans, C18:1trans, C18:2trans, C18:3trans) increased with increasing irradiation doses. Meatball samples irradiated at 7 kGy had the highest total trans fatty acid content. This research shows that some physicochemical properties and fatty acid composition of meatballs can be changed by gamma irradiation.

  20. Changes in some physicochemical properties and fatty acid composition of irradiated meatballs during storage

    International Nuclear Information System (INIS)

    Gecgel, U.

    2013-01-01

    Meatball samples were irradiated using a 60 Co irradiation source (with the dose of 1, 3, 5 and 7 kGy) and stored (1, 2 and 3 weeks at 4 °C) to appraise some physicochemical properties and the fatty acid composition. The physicochemical results showed no significant differences in moisture, protein, fat and ash content of meatballs because of irradiation. However, total acidity, peroxide and thiobarbituric acid (TBA) values increased significantly as a result of irradiation doses and storage period. The fatty acid profile in meatball samples changed with irradiation. While saturated fatty acids (C16:0, C17:0, C18:0, and C20:0) increased with irradiation, monounsaturated (C14:1, C15:1, C18:1, and C20:1) and polyunsaturated (C18:2, C18:3, and C22:2) fatty acids decreased with irradiation. Trans fatty acids (C16:1trans, C18:1trans, C18:2trans, C18:3trans) increased with increasing irradiation doses. Meatball samples irradiated at 7 kGy had the highest total trans fatty acid content. This research shows that some physicochemical properties and fatty acid composition of meatballs can be changed by gamma irradiation. (author)

  1. How preservation time changes the linear viscoelastic properties of porcine liver.

    Science.gov (United States)

    Wex, C; Stoll, A; Fröhlich, M; Arndt, S; Lippert, H

    2013-01-01

    The preservation time of a liver graft is one of the crucial factors for the success of a liver transplantation. Grafts are kept in a preservation solution to delay cell destruction and cellular edema and to maximize organ function after transplantation. However, longer preservation times are not always avoidable. In this paper we focus on the mechanical changes of porcine liver with increasing preservation time, in order to establish an indicator for the quality of a liver graft dependent on preservation time. A time interval of 26 h was covered and the rheological properties of liver tissue studied using a stress-controlled rheometer. For samples of 1 h preservation time 0.8% strain was found as the limit of linear viscoelasticity. With increasing preservation time a decrease in the complex shear modulus as an indicator for stiffness was observed for the frequency range from 0.1 to 10 Hz. A simple fractional derivative representation of the Kelvin Voigt model was applied to gain further information about the changes of the mechanical properties of liver with increasing preservation time. Within the small shear rate interval of 0.0001-0.01 s⁻¹ the liver showed Newtonian-like flow behavior.

  2. Property changes of urinary nanocrystallites and urine of uric acid stone formers after taking potassium citrate

    International Nuclear Information System (INIS)

    Zhang, Guang-Na; Ouyang, Jian-Ming; Xue, Jun-Fa; Shang, Yun-Feng

    2013-01-01

    The property changes of urinary nanocrystallites in 20 cases of uric acid (UA) stone formers after 1 week of potassium citrate (K 3 cit) intake were comparatively studied by X-ray diffraction analysis, Fourier transform infrared spectroscopy, nanoparticle size analysis, and transmission electron microscopy. Before K 3 cit intake, the urinary crystallites mainly contained UA and calcium oxalate. After K 3 cit intake, the components changed to urate and UA; the qualities, species, and amounts of aggregated crystallites decreased; urine pH, citrate, and glycosaminoglycan excretions increased; and UA excretion, Zeta potential, and crystallite size decreased. The stability of crystallites followed the order: controls > patients after taking K 3 cit > patients before taking K 3 cit. Therefore, the components of urinary stones were closely related to the components of urinary crystallites. - Graphical abstract: The relationships among stone components, urinary crystallite components, and urine pH were established. The crystallites stability order was: controls > patients after taking K 3 cit > patients before taking K 3 cit. Highlights: • Urine crystallite property of uric acid stone former after K 3 cit intake was studied. • The components of crystallites in urine are closely related to type of stones. • After K 3 cit intake the qualities and species of crystallites decreased. • After K 3 cit intake the amount of aggregated crystallites decreased. • The stability of urinary crystallites of UA patients increased after taking K 3 cit

  3. Effects of storage methods on time-related changes of titanium surface properties and cellular response

    International Nuclear Information System (INIS)

    Lu Haibin; Zhou Lei; Wan Lei; Li Shaobing; Rong Mingdeng; Guo Zehong

    2012-01-01

    Titanium implants are sold in the market as storable medical devices. All the implants have a certain shelf life during which they maintain their sterility, but variations of the surface properties through this duration have not been subject to a comprehensive assessment. The aim of this study was to investigate the effects of storage methods on time-related changes of titanium surface properties. Acid-etched titanium discs (Sa = 0.82 µm) were placed in a sealed container (tradition method) or submerged in the ddH 2 O/NaCl solution (0.15 mol L −1 )/CaCl 2 solution (0.15 mol L −1 ), and new titanium discs were used as a control group. SEM and optical profiler showed that surface morphology and roughness did not change within different groups, but the XPS analysis confirmed that the surface chemistry altered by different storage protocols as the storage duration increased, and the contact angle also varied with storage methods. The storage method also affected the protein adsorption capacity and cellular response on the titanium surface. All titanium discs stored in the solution maintained their excellent bioactivity even after four weeks storage time, but titanium discs stored in a traditional manner decreased substantially in an age-dependent manner. Much effort is needed to improve the storage methods in order to maintain the bioactivity of a titanium dental implant. (paper)

  4. The study of changes in structural properties of Cu films under ionizing radiation

    Science.gov (United States)

    Kaliekperov, M.; Kozlovskiy, A.; Shlimas, D.; Kenzhina, I.; Ivanov, I.; Kozin, S.; Aleksandrenko, V.; Kurakhmedov, A.; Sambaev, E.; Seitbaev, A.; Zdorovets, M.; Kadyrzhanov, K.

    2018-05-01

    In this paper, we present the results of studies of the irradiation effect with low-energy He+2 ions with an energy of 30 keV (15 keV per charge) on the structural properties of Cu films. Using SEM, EDS, and x-ray diffraction analysis, the surface morphology and structural properties of samples before and after irradiation were studied. As a result of irradiation of initial samples with He+2 ions with a dose of 1·1016 ion cm‑2, a change in the Cu surface morphology of films is observed, and the formation of nanoscale inclusions of hexagonal shape is observed. An increase in the irradiation dose to 1·1017 ion cm‑2 and higher leads to the formation of cracks and amorphous oxide inclusions on the sample surface. It is established that an increase in the irradiation dose leads to a decrease in the degree of crystallinity and a change in the basic crystallographic characteristics. The effect of irradiation on the strength characteristics was estimated.

  5. Preparation, characterization, and thermal properties of microencapsulated phase change material for thermal energy storage

    Energy Technology Data Exchange (ETDEWEB)

    Alkan, Cemil; Sari, Ahmet; Karaipekli, Ali [Department of Chemistry, Gaziosmanpasa University, 60240 Tokat (Turkey); Uzun, Orhan [Department of Physics, Gaziosmanpasa University, 60240 Tokat (Turkey)

    2009-01-15

    This study is focused on the preparation, characterization, and determination of thermal properties of microencapsulated docosane with polymethylmethacrylate (PMMA) as phase change material for thermal energy storage. Microencapsulation of docosane has been carried out by emulsion polymerization. The microencapsulated phase change material (MEPCM) was characterized using scanning electron microscopy (SEM) and Fourier transform infrared (FT-IR) spectroscopy. Thermal properties and thermal stability of MEPCM were measured by differential scanning calorimetry (DSC) and thermal gravimetric analysis (TGA). DSC analysis indicated that the docosane in the microcapsules melts at 41.0 C and crystallizes at 40.6 C. It has latent heats of 54.6 and -48.7 J/g for melting and crystallization, respectively. TGA showed that the MEPCM degraded in three distinguishable steps and had good chemical stability. Accelerated thermal cycling tests also indicated that the MEPCM had good thermal reliability. Based on all these results, it can be concluded that the microencapsulated docosane as MEPCMs have good potential for thermal energy storage purposes such as solar space heating applications. (author)

  6. Investigation of functional properties and color changes of corn extrudates enriched with broccoli or olive paste.

    Science.gov (United States)

    Bisharat, Ghassan I; Katsavou, Ioanna D; Panagiotou, Nikolaos M; Krokida, Magdalini K; Maroulis, Zacharias B

    2015-12-01

    Following the tendency of replacing common food snacks with healthier food products, extruded snacks with corn flour and broccoli (4-10%) or olive paste (4-8%) were investigated in this study. The effect of material characteristics, including feed moisture content (14-19%), and broccoli or olive paste concentration, and extrusion conditions, including screw speed (150-250 r/min), and extrusion temperature (140-180 ℃), on the functional properties (water absorption index, water solubility index, and oil absorption index), as well as color change (ΔE) of the extruded snacks was studied. Regression analysis showed that screw speed did not significantly influence (p > 0.05) the properties. After mathematical modelling it was found that broccoli and olive paste concentration, as well as temperature increment, caused a decrease in water absorption index (minimum of 5.6 and 6.4 g/g sample, respectively) and an increase in water solubility index (maximum of 18.7 and 10.9 g/100 g sample, respectively), while feed moisture presented opposite tendency. Higher extrusion temperature led to an increment of oil absorption index (approximately to 1.2 and 1 mL/g sample) and decrement of color changes. Finally, feed moisture and broccoli concentration lowered oil absorption index and color of corn/broccoli extrudates, while olive paste concentration caused their increment. © The Author(s) 2014.

  7. Cell Wall Property Changes of White Rot Larch during Decay Process

    Directory of Open Access Journals (Sweden)

    Weiwei Shangguan

    2014-06-01

    Full Text Available Larch flakes infested with white rot fungus were examined following several infestation durations with respect to the mass loss, tensile strength, hardness, porosity, and change in cell wall components. Nano-indentation, X-ray diffraction (XRD, nitrogen adsorption, and Fourier transform infrared (FTIR spectroscopy testing methods were employed to investigate the property changes during the decay process. The testing results showed that the mass loss was greater and the longitudinal tensile strength decreased following the first three-week infestation. Nano-indentation measurements revealed that the average MOE of infested larch flakes decreased from 24.0 to 17.1 GPa and the average hardness declined from 528.47 to 427.87 MPa following 12 weeks of infestation. After the first three weeks, the relative crystallinity, surface area, and micropore area of the infested samples increased. These parameters decreased after three weeks had elapsed. Changes in the absorption peaks observed in FTIR explained that the first three-week infestation had a strong effect on the mass loss and strength changes. This suggests that white rot fungus intensely attacked the lignin component of the biomass during the first three weeks of infestation.

  8. Aluminum-centered tetrahedron-octahedron transition in advancing Al-Sb-Te phase change properties.

    Science.gov (United States)

    Xia, Mengjiao; Ding, Keyuan; Rao, Feng; Li, Xianbin; Wu, Liangcai; Song, Zhitang

    2015-02-24

    Group IIIA elements, Al, Ga, or In, etc., doped Sb-Te materials have proven good phase change properties, especially the superior data retention ability over popular Ge2Sb2Te5, while their phase transition mechanisms are rarely investigated. In this paper, aiming at the phase transition of Al-Sb-Te materials, we reveal a dominant rule of local structure changes around the Al atoms based on ab initio simulations and nuclear magnetic resonance evidences. By comparing the local chemical environments around Al atoms in respective amorphous and crystalline Al-Sb-Te phases, we believe that Al-centered motifs undergo reversible tetrahedron-octahedron reconfigurations in phase transition process. Such Al-centered local structure rearrangements significantly enhance thermal stability of amorphous phase compared to that of undoped Sb-Te materials, and facilitate a low-energy amorphization due to the weak links among Al-centered and Sb-centered octahedrons. Our studies may provide a useful reference to further understand the underlying physics and optimize performances of all IIIA metal doped Sb-Te phase change materials, prompting the development of NOR/NAND Flash-like phase change memory technology.

  9. Temporal change in the electromechanical properties of dielectric elastomer minimum energy structures

    International Nuclear Information System (INIS)

    Buchberger, G.; Hauser, B.; Jakoby, B.; Hilber, W.; Schoeftner, J.; Bauer, S.

    2014-01-01

    Dielectric elastomer minimum energy structures (DEMES) are soft electronic transducers and energy harvesters with potential for consumer goods. The temporal change in their electromechanical properties is of major importance for engineering tasks. Therefore, we study acrylic DEMES by impedance spectroscopy and by optical methods for a total time period of approx. 4.5 months. We apply either compliant electrodes from carbon black particles only or fluid electrodes from a mixture of carbon black particles and silicone oil. From the measurement data, the equivalent series capacitances and resistances as well as the bending angles of the transducers are obtained. We find that the equivalent series capacitances change in average between −12 %/1000 h and −4.0 %/1000 h, while the bending angles decrease linearly with slopes ranging from −15 %/1000 h to −7 %/1000 h. Transducers with high initial bending angles and electrodes from carbon black particles show the smallest changes of the electromechanical characteristics. The capacitances decrease faster for DEMES with fluid electrodes. Some DEMES of this type reveal huge and unpredictable fluctuations of the resistances over time due to the ageing of the contacts. Design guidelines for DEMES follow directly from the observed transient changes of their electromechanical performance.

  10. Influence of Microencapsulated Phase Change Material (PCM) Addition on (Micro) Mechanical Properties of Cement Paste

    Science.gov (United States)

    Schlangen, Erik

    2017-01-01

    Excessive cracking can be a serious durability problem for reinforced concrete structures. In recent years, addition of microencapsulated phase change materials (PCMs) to concrete has been proposed as a possible solution to crack formation related to temperature gradients. However, the addition of PCM microcapsules to cementitious materials can have some drawbacks, mainly related to strength reduction. In this work, a range of experimental techniques has been used to characterize the microcapsules and their effect on properties of composite cement pastes. On the capsule level, it was shown that they are spherical, enabling good distribution in the material during the mixing process. Force needed to break the microcapsules was shown to depend on the capsule diameter and the temperature, i.e., whether it is below or above the phase change temperature. On the cement paste level, a marked drop of compressive strength with increasing PCM inclusion level was observed. The indentation modulus has also shown to decrease, probably due to the capsules themselves, and to a lesser extent due to changes in porosity caused by their inclusion. Finally, a novel micro-cube splitting technique was used to characterize the tensile strength of the material on the micro-meter length scale. It was shown that the strength decreases with increasing PCM inclusion percentage, but this is accompanied by a decrease in measurement variability. This study will contribute to future developments of cementitious composites incorporating phase change materials for a variety of applications. PMID:28773225

  11. Use of deformed intensity distributions for on-line modification of image-guided IMRT to account for interfractional anatomic changes

    International Nuclear Information System (INIS)

    Mohan, Radhe; Zhang Xiaodong; Wang He; Kang Yixiu; Wang Xiaochun; Liu, Helen; Ang, K.; Kuban, Deborah; Dong Lei

    2005-01-01

    Purpose: Recent imaging studies have demonstrated that there can be significant changes in anatomy from day to day and over the course of radiotherapy as a result of daily positioning uncertainties and physiologic and clinical factors. There are a number of strategies to minimize such changes, reduce their impact, or correct for them. Measures to date have included improved immobilization of external and internal anatomy or adjustment of positions based on portal or ultrasound images. Perhaps the most accurate way is to use CT image-guided radiotherapy, for which the possibilities range from simple correction of setup based on daily CT images to on-line near real-time intensity modulated radiotherapy (IMRT) replanning. In addition, there are numerous intermediate possibilities. In this paper, we report the development of one such intermediate method that takes into account anatomic changes by deforming the intensity distributions of each beam based on deformations of anatomy as seen in the beam's-eye-view. Methods and materials: The intensity distribution deformations are computed based on anatomy deformations discerned from the changes in the current image relative to a reference image (e.g., the pretreatment CT scan). First, a reference IMRT plan is generated based on the reference CT image. A new CT image is acquired using an in-room CT for every fraction. The anatomic structure contours are obtained for the new image. (For this article, these contours were manually drawn. When image guided IMRT methods are implemented, anatomic structure contours on subsequent images will likely be obtained with automatic or semiautomatic means. This could be achieved by, for example, first deforming the original CT image to match today's image, and then using the same deformation transformation to map original contours to today's image.) The reference intensity distributions for each beam are then deformed so that the projected geometric relationship within the beam

  12. Preparation and hygrothermal properties of composite phase change humidity control materials

    International Nuclear Information System (INIS)

    Chen, Zhi; Qin, Menghao

    2016-01-01

    Highlights: • A new kind of phase change humidity control material (PCHCM) was prepared. • The PCHCM can moderate both the indoor temperature and humidity. • The silicon dioxide shell can improve the thermal properties of the composite. • The PCM microcapsules can improve the moisture buffer ability of the composite. • The CPCM/vesuvianite composite has a better hygrothermal performance than pure hygroscopic material. - Abstract: A novel phase change humidity control material (PCHCM) was prepared by using PCM microcapsules and different hygroscopic porous materials. The PCHCM composite can regulate the indoor hygrothermal environment by absorbing or releasing both heat and moisture. The PCM microcapsules were synthesized with methyl triethoxysilane by the sol–gel method. The vesuvianite, sepiolite and zeolite were used as hygroscopic materials. The scanning electron microscopy (SEM) was used to measure the morphology profiles of the microcapsules and PCHCM. The differential scanning calorimetry (DSC) and the thermal gravimetric analysis (TGA) were used to determine the thermal properties and thermal stability. Both the moisture transfer coefficient and moisture buffer value (MBV) of different PCHCMs were measured by the improved cup method. The DSC results showed that the SiO 2 shell can reduce the super-cooling degree of PCM. The super-cooling degrees of microcapsules and PCHCM are lower than that of the pure PCM. The onset temperature of thermal degradation of the microcapsules and PCHCMs is higher than that of pure PCM. Both the moisture transfer coefficient and MBV of PCHCMs are higher than that of the pure hygroscopic materials. The results indicated the PCHCMs have better thermal properties and moisture buffer ability.

  13. Ketamine changes the local resting-state functional properties of anesthetized-monkey brain.

    Science.gov (United States)

    Rao, Jia-Sheng; Liu, Zuxiang; Zhao, Can; Wei, Rui-Han; Zhao, Wen; Tian, Peng-Yu; Zhou, Xia; Yang, Zhao-Yang; Li, Xiao-Guang

    2017-11-01

    Ketamine is a well-known anesthetic. 'Recreational' use of ketamine common induces psychosis-like symptoms and cognitive impairments. The acute and chronic effects of ketamine on relevant brain circuits have been studied, but the effects of single-dose ketamine administration on the local resting-state functional properties of the brain remain unknown. In this study, we aimed to assess the effects of single-dose ketamine administration on the brain local intrinsic properties. We used resting-state functional magnetic resonance imaging (rs-fMRI) to explore the ketamine-induced alterations of brain intrinsic properties. Seven adult rhesus monkeys were imaged with rs-fMRI to examine the fractional amplitude of low-frequency fluctuation (fALFF) and regional homogeneity (ReHo) in the brain before and after ketamine injection. Paired comparisons were used to detect the significantly altered regions. Results showed that the fALFF of the prefrontal cortex (p=0.046), caudate nucleus (left side, p=0.018; right side, p=0.025), and putamen (p=0.020) in post-injection stage significantly increased compared with those in pre-injection period. The ReHo of nucleus accumbens (p=0.049), caudate nucleus (p=0.037), and hippocampus (p=0.025) increased after ketamine injection, but that of prefrontal cortex decreased (pketamine administration can change the regional intensity and synchronism of brain activity, thereby providing evidence of ketamine-induced abnormal resting-state functional properties in primates. This evidence may help further elucidate the effects of ketamine on the cerebral resting status. Copyright © 2017. Published by Elsevier Inc.

  14. How do the optical properties of Asian aerosols change when they cross the Pacific?

    Science.gov (United States)

    Fischer, E. V.; Jaffe, D. A.

    2009-12-01

    Primary and secondary aerosols from Asia may have important climate implications. These aerosols are emitted locally, but can then be lofted into the free troposphere and advected across the Pacific. In this analysis we used observations from the Mount Bachelor Observatory (MBO) in conjunction with satellite data to identify the dominant aerosol types in specific Asian plumes that crossed the Pacific. In situ data from MBO is used to understand the observed changes in radiative properties. A suite of gas phase and aerosol measurements were made during spring 2008 and spring 2009 at MBO (2763 masl), located in central Oregon. Here we focus on observations of dry sub-μm aerosol scattering (σsp) and absorption (σap), made with an integrating nephelometer and a particle soot absorption photometer (PSAP). Using a combination of backward trajectory calculations and satellite observations, we identified 7 well defined plumes of Asian origin. These plumes included the highest σsp (34.8 Mm-1 hourly average) and σap (4.8 Mm-1 hourly average) observed at MBO over the 2008 and 2009 spring campaigns. Of interest in this analysis is 1) whether the intensive optical properties differ between these 7 Asian events, 2) whether these differences can be linked to differences in composition, and 3) whether the intensive optical properties differ from those observed closer to the Asian source region. Preliminary results show that the plumes clustered in terms of their optical properties; plumes hypothesized to contain a large fraction of mineral dust were the most distinct. We also observed larger variability in the average scattering Ångstrom exponent of the plumes and a higher average single scatter albedo than observations closer to the Asian coast. This work will be extended to compare observations at MBO with the most recent observations from Asia as they become available.

  15. Physico-chemical and mechanical properties of microencapsulated phase change material

    International Nuclear Information System (INIS)

    Giro-Paloma, Jessica; Oncins, Gerard; Barreneche, Camila; Martínez, Mònica; Fernández, A. Inés; Cabeza, Luisa F.

    2013-01-01

    Highlights: ► Microencapsulated phase change material MPCM (Micronal∗ DS 5001) was evaluated in this study. ► Due to the reported microcapsules breakage, physical and mechanical properties were analysed. ► Mechanical response was evaluated by AFM with indentation mode under different temperatures. ► The main result is that stiffness of MPCM depends on the temperature assay and particle size. - Abstract: Microencapsulated phase change materials (MPCM) are well known in advanced technologies for the utilization in active and passive systems, which have the capacity to absorb and slowly release the latent heat involved in a phase change process. Microcapsules consist of little containers, which are made of polymer on the outside, and paraffin wax as PCM in the inside. The use of microencapsulated PCM has many advantages as microcapsules can handle phase change materials as core allowing the preparation of slurries. However there are some concerns about cycling of MPCM slurries because of the breakage of microcapsules during charging/discharging and the subsequent loss of effectiveness. This phenomenon motivates the study of the mechanical response when a force is applied to the microcapsule. The maximum force that Micronal® DS 5001 can afford before breaking was determined by Atomic Force Microscopy (AFM). To simulate real conditions in service, assays were done at different temperatures: with the PCM in solid state at 25 °C, and with the PCM melted at 45 °C and 80 °C. To better understand the behavior of these materials, Micronal® DS 5001 microcapsules were characterized using different physic-chemical techniques. Microcapsules Fourier Transform Infrared Spectroscopy (FT-IR) results showed the main vibrations corresponding to acrylic groups of the outside polymer. Thermal stability was studied by Thermogravimetrical Analysis (TGA), and X-ray Fluorescence (XRF) was used to characterize the resulting inorganic residue. The thermal properties were

  16. Using Graphs of Gibbs Energy versus Temperature in General Chemistry Discussions of Phase Changes and Colligative Properties

    Science.gov (United States)

    Hanson, Robert M.; Riley, Patrick; Schwinefus, Jeff; Fischer, Paul J.

    2008-01-01

    The use of qualitative graphs of Gibbs energy versus temperature is described in the context of chemical demonstrations involving phase changes and colligative properties at the general chemistry level. (Contains 5 figures and 1 note.)

  17. 78 FR 76702 - Notice of Intent To Rule on Change in Use of Aeronautical Property at Warren Field Airport...

    Science.gov (United States)

    2013-12-18

    ... Use of Aeronautical Property at Warren Field Airport, Washington, NC AGENCY: Federal Aviation... requesting public comment on request by the City of Washington to change a portion of airport property from... H. Ford Aviation Investment Reform Act for the 21st Century (AIR 21). DATES: Comments must be...

  18. 78 FR 32001 - Public Notice for a Change in Use of Aeronautical Property and Long-Term Lease Approval at...

    Science.gov (United States)

    2013-05-28

    ... International Airport approved Airport Layout Plan (ALP). There is to be no sale or transfer of property rights... DEPARTMENT OF TRANSPORTATION Federal Aviation Administration Public Notice for a Change in Use of Aeronautical Property and Long-Term Lease Approval at Harrisburg International Airport (MDT), Middletown, PA...

  19. The ontogenetic changes in the thermal properties of blubber from Atlantic bottlenose dolphin Tursiops truncatus.

    Science.gov (United States)

    Dunkin, Robin C; McLellan, William A; Blum, James E; Pabst, D Ann

    2005-04-01

    In Atlantic bottlenose dolphins Tursiops truncatus, both the thickness and lipid content of blubber vary across ontogeny and across individuals of differing reproductive and nutritional status. This study investigates how these changes in blubber morphology and composition influence its thermal properties. Thermal conductivity (W m(-1) deg.(-1), where deg. is degrees C) and thermal insulation (m(2) deg. W(-1)) of dolphin blubber were measured in individuals across an ontogenetic series (fetus through adult, N=36), pregnant females (N=4) and emaciated animals (N=5). These thermal properties were determined by the simultaneous use of two common experimental approaches, the heat flux disc method and the standard material method. Thickness, lipid and water content were measured for each blubber sample. Thermal conductivity and insulation varied significantly across ontogeny. Blubber from fetuses through sub-adults was less conductive (range=0.11-0.13+/-0.02 W m(-1) deg.(-1)) than that of adults (mean=0.18 W m(-1) deg.(-1)). The conductivity of blubber from pregnant females was similar to non-adult categories, while that of emaciated animals was significantly higher (0.24 +/- 0.04 W m deg.(-1)) than all other categories. Blubber from sub-adults and pregnant females had the highest insulation values while fetuses and emaciated animals had the lowest. In nutritionally dependent life history categories, changes in blubber's thermal insulation were characterized by stable blubber quality (i.e. conductivity) and increased blubber quantity (i.e. thickness). In nutritionally independent animals, blubber quantity remained stable while blubber quality varied. A final, unexpected observation was that heat flux measurements at the deep blubber surface were significantly higher than that at the superficial surface, a pattern not observed in control materials. This apparent ability to absorb heat, coupled with blubber's fatty acid composition, suggest that dolphin integument may

  20. Comparison of Changes in Corneal Biomechanical Properties after Photorefractive Keratectomy and Small Incision Lenticule Extraction

    Directory of Open Access Journals (Sweden)

    Yusuf Yıldırım

    2016-04-01

    Full Text Available Objectives: To compare the postoperative biomechanical properties of the cornea after photorefractive keratectomy (PRK and small incision lenticule extraction (SMILE in eyes with low and moderate myopia. Materials and Methods: We retrospectively examined 42 eyes of 23 patients undergoing PRK and 42 eyes of 22 patients undergoing SMILE for the correction of low and moderate myopia. Corneal hysteresis (CH and corneal resistance factor (CRF were measured with an Ocular Response Analyzer before and 6 months after surgery. We also investigated the relationship between these biomechanical changes and the amount of myopic correction. Results: In the PRK group, CH was 10.4±1.3 mmHg preoperatively and significantly decreased to 8.5±1.3 mmHg postoperatively. In the SMILE group, CH was 10.9±1.7 mmHg preoperatively and decreased to 8.4±1.5 mmHg postoperatively. CRF was significantly decreased from 10.8±1.1 mmHg to 7.4±1.5 mmHg in the PRK group whereas it was decreased from 11.1±1.5 mmHg to 7.9±1.6 mmHg in the SMILE group postoperatively. There was a significant correlation between the amount of myopic correction and changes in biomechanical properties after PRK (r=-0.29, p=0.045 for CH; r=-0.07, p=0.05 for CRF and SMILE (r=-0.25, p=0.048 for CH; r=-0.37, p=0.011 for CRF. Conclusion: Both PRK and SMILE can affect the biomechanical strength of the cornea. SMILE resulted in larger biomechanical changes than PRK