On the cost-effective abatement of CO2-options taking consumer behaviour into account

International Nuclear Information System (INIS)

Wietschel, M.; Rentz, O.

1995-01-01

The current ecopolitical discussion focusses on the greenhouse effect and the consequent political aim to abate anthropogenic CO 2 emissions. Studies on individual measures for CO 2 abatement and on the development of efficient abatement strategies are already at hand. There is one aspect, however, that has hardly been dealt with as yet: If CO 2 abatement suceeds as it is planned by the Federal Government, then energy and prices will rise considerably, and this will curb the demand for energy. Any efficient abatement strategy must take this into account. The article presents a new concept for energy-emission models that takes consumer behaviour into account and discusses efficient CO 2 abatement strategies following from the application of such models. (orig.) [de

A method for improving predictive modeling by taking into account lag time: Example of selenium bioaccumulation in a flowing system

Energy Technology Data Exchange (ETDEWEB)

Beckon, William N., E-mail: William_Beckon@fws.gov

2016-07-15

Highlights: • A method for estimating response time in cause-effect relationships is demonstrated. • Predictive modeling is appreciably improved by taking into account this lag time. • Bioaccumulation lag is greater for organisms at higher trophic levels. • This methodology may be widely applicable in disparate disciplines. - Abstract: For bioaccumulative substances, efforts to predict concentrations in organisms at upper trophic levels, based on measurements of environmental exposure, have been confounded by the appreciable but hitherto unknown amount of time it may take for bioaccumulation to occur through various pathways and across several trophic transfers. The study summarized here demonstrates an objective method of estimating this lag time by testing a large array of potential lag times for selenium bioaccumulation, selecting the lag that provides the best regression between environmental exposure (concentration in ambient water) and concentration in the tissue of the target organism. Bioaccumulation lag is generally greater for organisms at higher trophic levels, reaching times of more than a year in piscivorous fish. Predictive modeling of bioaccumulation is improved appreciably by taking into account this lag. More generally, the method demonstrated here may improve the accuracy of predictive modeling in a wide variety of other cause-effect relationships in which lag time is substantial but inadequately known, in disciplines as diverse as climatology (e.g., the effect of greenhouse gases on sea levels) and economics (e.g., the effects of fiscal stimulus on employment).

A method for improving predictive modeling by taking into account lag time: Example of selenium bioaccumulation in a flowing system

International Nuclear Information System (INIS)

Beckon, William N.

2016-01-01

Highlights: • A method for estimating response time in cause-effect relationships is demonstrated. • Predictive modeling is appreciably improved by taking into account this lag time. • Bioaccumulation lag is greater for organisms at higher trophic levels. • This methodology may be widely applicable in disparate disciplines. - Abstract: For bioaccumulative substances, efforts to predict concentrations in organisms at upper trophic levels, based on measurements of environmental exposure, have been confounded by the appreciable but hitherto unknown amount of time it may take for bioaccumulation to occur through various pathways and across several trophic transfers. The study summarized here demonstrates an objective method of estimating this lag time by testing a large array of potential lag times for selenium bioaccumulation, selecting the lag that provides the best regression between environmental exposure (concentration in ambient water) and concentration in the tissue of the target organism. Bioaccumulation lag is generally greater for organisms at higher trophic levels, reaching times of more than a year in piscivorous fish. Predictive modeling of bioaccumulation is improved appreciably by taking into account this lag. More generally, the method demonstrated here may improve the accuracy of predictive modeling in a wide variety of other cause-effect relationships in which lag time is substantial but inadequately known, in disciplines as diverse as climatology (e.g., the effect of greenhouse gases on sea levels) and economics (e.g., the effects of fiscal stimulus on employment).

USING THE METHOD OF SITUATIONAL ANALYSIS IN PROJECT MANAGEMENT TAKING INTO ACCOUNT SEASONALITY OF PRODUCTION

Directory of Open Access Journals (Sweden)

Тетяна Олександрівна ПРОКОПЕНКО

2016-02-01

Full Text Available There have been proposed methods of fuzzy situational approach, providing decision-making in project management in enterprises with seasonal nature of production. The model of fuzzy graph situational project management in the investment phase, providing adequate and effective opportunity to describe the project taking into account seasonality and uncertainty in the tasks of planning and decision making. The conclusions about the choice of alternative strategic solutions for companies considering the seasonality of production based on the proposed fuzzy graph situational solutions that allow for the special factors such as the nature of the project and the environment; uncertainty in the design and environment; take account of the conditions of the process; and evaluate the results of actions and make choices alternatives for achieving the strategic objectives of the various activities of the enterprise, taking into account the seasonal factor.

Certain exclusive processes in QCD taking into account two-gluon states

International Nuclear Information System (INIS)

Baier, V.N.; Grozin, A.G.

1982-01-01

The wave functions and evolution equations for mesons are classified completely taking into account two-gluon states and then are compared to the Altarelli-Parisi evolution equations. The form factors of completely neutral mesons and the probabilities for exclusive decays of quarkonium states are found taking into account two-gluon states

Reconceptualizing Environmental Education: Taking Account of Reality.

Science.gov (United States)

Dillon, Justin; Teamey, Kelly

2002-01-01

Investigates the pros and cons of integrating environmental education into the school curriculum. Focusing solely on environmental education's role in the school curriculum ignores a range of factors that affect its efficacy in the majority of the world. Suggests a conceptualization of environmental education that takes into account a range of…

Taking into account the Coulomb effects in the four-body model in reactions of simultaneous two-neutron transfer induced by heavy ions

International Nuclear Information System (INIS)

Kayumov, S.S.; Mukhamedzhanov, A.M.; Yarmukhamedov, R.

1988-01-01

In the four-body model for partial amplitudes of two-neutron transfer induced by heavy ions we derive in the approximation of the mechanism of simultaneous transfer the expression for the senior term for l→∞ taking into account the Coulomb effects. The senior singular term of the amplitude at z = zeta is singled out explicitly (z = cos θ, θ is the scattering angle in the c.m.s. and zeta is the singularity closest to the physical region which corresponds to the mechanism of simultaneous transfer). We calculate differential cross sections for the transfer of two neutrons between heavy ions and estimate the accuracy of taking into account the Coulomb effects in the traditional method of distorted waves

Alternative biosphere modeling for safety assessment of HLW disposal taking account of geosphere-biosphere interface of marine environment

International Nuclear Information System (INIS)

Kato, Tomoko; Ishiguro, Katsuhiko; Naito, Morimasa; Ikeda, Takao; Little, Richard

2001-03-01

In the safety assessment of a high-level radioactive waste (HLW) disposal system, it is required to estimate radiological impacts on future human beings arising from potential radionuclide releases from a deep repository into the surface environment. In order to estimated the impacts, a biosphere model is developed by reasonably assuming radionuclide migration processes in the surface environment and relevant human lifestyles. It is important to modify the present biosphere models or to develop alternative biosphere models applying the biosphere models according to quality and quantify of the information acquired through the siting process for constructing the repository. In this study, alternative biosphere models were developed taking geosphere-biosphere interface of marine environment into account. Moreover, the flux to dose conversion factors calculated by these alternative biosphere models was compared with those by the present basic biosphere models. (author)

Taking into account of the Pauli principle in the quasiparticle-phonon nuclear model

International Nuclear Information System (INIS)

Solov'ev, V.G.

1979-01-01

The effect of an exact account taken of the Pauli principle and correlations in ground states in calculations in the framework of the quasiparticle-phonon model of a nucleus has been studied. It is elucidated when it is possible to use the random phase approximation (RPA) and when the Pauli principle should be exactly taken into account. It has been shown that in the quasiparticle-phonon model of a nucleus one may perform calculations with a precise account of the Pauli principle. In most of the problems calculations can be carried out with RPA-phonons

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.

Spherical Detector Device Mathematical Modelling with Taking into Account Detector Module Symmetry

International Nuclear Information System (INIS)

Batyj, V.G.; Fedorchenko, D.V.; Prokopets, S.I.; Prokopets, I.M.; Kazhmuradov, M.A.

2005-01-01

Mathematical Model for spherical detector device accounting to symmetry properties is considered. Exact algorithm for simulation of measurement procedure with multiple radiation sources is developed. Modelling results are shown to have perfect agreement with calibration measurements

MODEL OF DISTRIBUTION OF THE BUDGET OF THE PORTFOLIO OF IT PROJECTS TAKING IN-TO ACCOUNT THEIR PRIORITY

Directory of Open Access Journals (Sweden)

Anita V. Sotnikova

2015-01-01

Full Text Available Article is devoted to a problem of effective distribution of the general budget of a portfolio between the IT projects which are its part taking into ac-count their priority. The designated problem is actual in view of low results of activity of the consulting companies in the sphere of information technologies.For determination of priority of IT projects the method of analytical networks developed by T. Saati is used. For the purpose of application of this method the system of criteria (indicators reflecting influence of IT projects of a portfolio on the most significant purposes of implementation of IT projects of a portfolio is developed. As system of criteria the key indicators of efficiency defined when developing the Balanced system of indicators which meet above-mentioned requirements are used. The essence of a method of analytical net-works consists in paired comparison of key indicators of efficiency concerning the purpose of realization of a portfolio and IT projects which are a part of a portfolio. Result of use of a method of analytical networks are coefficients of priority of each IT project of a portfolio. The received coefficients of priority of IT projects are used in the offered model of distribution of the budget of a portfolio between IT projects. Thus, the budget of a portfolio of IT projects is distributed between them taking into account not only the income from implementation of each IT project, but also other criteria, important for the IT company, for example: the degree of compliance of the IT project to strategic objectives of the IT company defining expediency of implementation of the IT project; the term of implementation of the IT project determined by the customer. The developed model of distribution of the budget of a portfolio between IT projects is approved on the example of distribution of the budget between IT projects of the portfolio consisting of three IT projects. Taking into account the received

Modelling of functional systems of managerial accounting

Directory of Open Access Journals (Sweden)

O.V. Fomina

2017-12-01

Full Text Available The modern stage of managerial accounting development takes place under the powerful influence of managerial innovations. The article aimed at the development of integrational model of budgeting and the system of balanced indices in the system of managerial accounting that will contribute the increasing of relevance for making managerial decisions by managers of different levels management. As a result of the study the author proposed the highly pragmatical integration model of budgeting and system of the balanced indices in the system of managerial accounting, which is realized by the development of the system of gathering, consolidation, analysis, and interpretation of financial and nonfinancial information, contributes the increasing of relevance for making managerial decisions on the base of coordination and effective and purpose orientation both strategical and operative resources of an enterprise. The effective integrational process of the system components makes it possible to distribute limited resources rationally taking into account prospective purposes and strategic initiatives, to carry

A Thermodamage Strength Theoretical Model of Ceramic Materials Taking into Account the Effect of Residual Stress

Directory of Open Access Journals (Sweden)

Weiguo Li

2012-01-01

Full Text Available A thermodamage strength theoretical model taking into account the effect of residual stress was established and applied to each temperature phase based on the study of effects of various physical mechanisms on the fracture strength of ultrahigh-temperature ceramics. The effects of SiC particle size, crack size, and SiC particle volume fraction on strength corresponding to different temperatures were studied in detail. This study showed that when flaw size is not large, the bigger SiC particle size results in the greater effect of tensile residual stress in the matrix grains on strength reduction, and this prediction coincides with experimental results; and the residual stress and the combined effort of particle size and crack size play important roles in controlling material strength.

Soil-fluid-structure interaction applied to the Oued Taht dam (taking into account the membrane effect.

Directory of Open Access Journals (Sweden)

Nasreddine Krenich

2018-01-01

Full Text Available The objective of this work is to analyze the dynamic behavior (modal behavior of the "Oued Taht" arch dam located at MASCARA, taking into consideration the effect of soil-fluid-structure interaction. The finite element code "Ansys" was chosen for the dynamic modeling of the dam that is the subject of this study. Three hypotheses were used for soil-structure interaction modeling; model with embedded base which corresponds to the case where the phenomenon of interactions soil-structure is neglected, model with ground of foundation without mass which consists in taking into account the kinematic component of interaction soil structure and neglecting the inertial component and the model with foundation soil with mass where the two components of soil-structure interaction are taken into account. For the fluid, the model of added masses (equivalent to the westergaard approach using the SURF element available in the Ansys code library was used. A comparison between the different models of the "Oued Taht" dam was made; it has been found that the taking into account of the soil-fluid-structure interaction phenomenon modifies the period of the system and that the modeling of the dam with and without fluid gives a very important difference of the periods. The results obtained were compared with those of the "Brezina" dam, which is a gravity dam located in BAYADH. The work has shown that the periods of the "Oued Taht" dam with soil-fluid-structure interaction modeling are very out of phase with the periods without fluid modeling (taking into account only the soilstructure interaction phenomenon. which is not the case for the Brezina dam where the periods for the two models are getting closer. The periods between the two models mentioned before are close to the dam of Brézina because the latter is a dam which participates much more by its own weight than by its vault (thickness of the vault varies between 36.3 m at the base and 5m in crest which is the

Ensemble-based flash-flood modelling: Taking into account hydrodynamic parameters and initial soil moisture uncertainties

Science.gov (United States)

Edouard, Simon; Vincendon, Béatrice; Ducrocq, Véronique

2018-05-01

Intense precipitation events in the Mediterranean often lead to devastating flash floods (FF). FF modelling is affected by several kinds of uncertainties and Hydrological Ensemble Prediction Systems (HEPS) are designed to take those uncertainties into account. The major source of uncertainty comes from rainfall forcing and convective-scale meteorological ensemble prediction systems can manage it for forecasting purpose. But other sources are related to the hydrological modelling part of the HEPS. This study focuses on the uncertainties arising from the hydrological model parameters and initial soil moisture with aim to design an ensemble-based version of an hydrological model dedicated to Mediterranean fast responding rivers simulations, the ISBA-TOP coupled system. The first step consists in identifying the parameters that have the strongest influence on FF simulations by assuming perfect precipitation. A sensitivity study is carried out first using a synthetic framework and then for several real events and several catchments. Perturbation methods varying the most sensitive parameters as well as initial soil moisture allow designing an ensemble-based version of ISBA-TOP. The first results of this system on some real events are presented. The direct perspective of this work will be to drive this ensemble-based version with the members of a convective-scale meteorological ensemble prediction system to design a complete HEPS for FF forecasting.

Technical Communication--Taking the User into Account.

Science.gov (United States)

1981-08-01

the effect of cognitive style on instructional design, it may be more cost-effective to evaluate how different instructional formats impact different...deck, 2 SONY VCK-3210 televison cameras, and a SONY Switcher/Fader SEG-l special effects generator. One television camera was positioned next to the ...AD-A1O? 030 NEW YORK STATE COLL OF AGRICULTURE AND LIFE SCIENCES -ETC F/ S /9 TECHNICAL COMMUNICATION--TAKING THE USER INTO ACCOUNT U) AUG Al T L

Dimensioning of multiservice links taking account of soft blocking

DEFF Research Database (Denmark)

Iversen, Villy Bæk; Stepanov, S.N.; Kostrov, A.V.

2006-01-01

of a multiservice link taking into account the possibility of soft blocking. An approximate algorithm for estimation of main performance measures is constructed. The error of estimation is numerically studied for different types of soft blocking. The optimal procedure of dimensioning is suggested....

Optimizing Transport in Surface Mines, Taking into Account the Quality of Extracted Raw Ore

Directory of Open Access Journals (Sweden)

Marian Šofranko

2012-12-01

Full Text Available This articles concerns problemacy of appropriate separation of transporting mechanisms for mining minerals from individulalteritories. In the following sections of the article a model solution is presented with the use of newly created program for optimizationof transport, taking into account the required quality of extracted raw ore. This process is being done through computing analysisand programming language Borland C++ Builder

Off-take Model of the SPACE Code and Its Validation

International Nuclear Information System (INIS)

Oh, Myung Taek; Park, Chan Eok; Sohn, Jong Joo

2011-01-01

Liquid entrainment and vapor pull-through models of horizontal pipe have been implemented in the SPACE code. The model of SPACE accounts for the phase separation phenomena and computes the flux of mass and energy through an off-take attached to a horizontal pipe when stratified conditions occur in the horizontal pipe. This model is referred to as the off-take model. The importance of predicting the fluid conditions through an off-take in a small-break LOCA has been well known. In this case, the occurrence of the stratification can affect the break node void fraction and thus the break flow discharged from the primary system. In order to validate the off-take model newly developed for the SPACE code, a simulation of the HDU experiments has been performed. The main feature of the off-take model and its application results will be presented in this paper

Toward an affective neuroscience account of financial risk taking

Directory of Open Access Journals (Sweden)

Charlene C. Wu

2012-11-01

Full Text Available To explain human financial risk taking, economic and finance theories typically refer to the mathematical properties of financial options, whereas psychological theories have emphasized the influence of emotion and cognition on choice. From a neuroscience perspective, choice emanates from a dynamic multicomponential process. Recent technological advances in neuroimaging have made it possible for researchers to separately visualize perceptual input, intermediate processing, and motor output. An affective neuroscience account of financial risk taking thus might illuminate affective mediators that bridge the gap between statistical input and choice output. To test this hypothesis, we conducted a quantitative meta-analysis (via activation likelihood estimate or ALE of functional magnetic resonance imaging experiments that focused on neural responses to financial options with varying statistical moments (i.e., mean, variance, skewness. Results suggested that different statistical moments elicit both common and distinct patterns of neural activity. Across studies, high versus low mean had the highest probability of increasing ventral striatal activity, but high versus low variance had the highest probability of increasing anterior insula activity. Further, high versus low skewness had the highest probability of increasing ventral striatal activity. Since ventral striatal activity has been associated with positive aroused affect (e.g. excitement, whereas anterior insular activity has been associated with negative aroused affect (e.g. anxiety or general arousal, these findings are consistent with the notion that statistical input influences choice output by eliciting anticipatory affect. The findings also imply that neural activity can be used to predict financial risk taking – both when it conforms to and violates traditional models of choice.

Taking into account seismic risk on glove boxes

Energy Technology Data Exchange (ETDEWEB)

Ladurelle, Marie; Philipponneau, Yannick

2005-01-01

Built in 1981, the LEFCA is a Basic Nuclear Facility (BNF) in which experimental plutonium based fuels are produced and characterised in about a hundred Gloves Boxes (GB). Many safety rules are required, especially those concerning seismic risk. In order to prepare the December 2003 safety reconsideration, the following methodology has been proposed so that GB might resist the Safe Shutdown Earthquake. 1) The determination of a safety target: the GB static containment. 2) The realisation of an ''in situ'' assessment: the definition of several classes of GB, vibrating table tests and the modelling of the GB behaviour with seismic solicitations, 3) A strength diagnosis for equipment: filters, connecting tunnels and pipes holding. 4) A proposal for further strengthening modifications if necessary : fixing the frame, interlocking GB and the frame, taking internal or external GB missiles into account. This process has contributed to a reduction in the radiological potential seismic impact for the neighbouring populations. We shall present the implemented methodology and the strengthening works that have been approved by Safety Authorities. Reinforcement modifications will begin in 2004. (Author)

Taking into account seismic risk on glove boxes

International Nuclear Information System (INIS)

Ladurelle, Marie; Philipponneau, Yannick

2005-01-01

Built in 1981, the LEFCA is a Basic Nuclear Facility (BNF) in which experimental plutonium based fuels are produced and characterised in about a hundred Gloves Boxes (GB). Many safety rules are required, especially those concerning seismic risk. In order to prepare the December 2003 safety reconsideration, the following methodology has been proposed so that GB might resist the Safe Shutdown Earthquake. 1) The determination of a safety target: the GB static containment. 2) The realisation of an ''in situ'' assessment: the definition of several classes of GB, vibrating table tests and the modelling of the GB behaviour with seismic solicitations, 3) A strength diagnosis for equipment: filters, connecting tunnels and pipes holding. 4) A proposal for further strengthening modifications if necessary : fixing the frame, interlocking GB and the frame, taking internal or external GB missiles into account. This process has contributed to a reduction in the radiological potential seismic impact for the neighbouring populations. We shall present the implemented methodology and the strengthening works that have been approved by Safety Authorities. Reinforcement modifications will begin in 2004. (Author)

micro-mechanical modeling and numerical simulation of creep in concrete taking into account the effects of micro-cracking and hygro-thermal

International Nuclear Information System (INIS)

Thai, M.Q.

2012-01-01

Concrete is a complex heterogeneous material whose deformations include a delayed part that is affected by a number of factors such as temperature, relative humidity and microstructure evolution. Taking into account differed deformations and in particular creep is essential in the computation of concrete structures such as those dedicated to radioactive waste storage. The present work aims: (1) at elaborating a simple and robust model of creep for concrete by using micro-mechanics and accounting for the effects of damage, temperature and relative humidity; (2) at numerically implementing the creep model developed in a finite element code so as to simulate the behavior of simple structural elements in concrete. To achieve this twofold objective, the present work is partitioned into three parts. In the first part the cement-based material at the microscopic scale is taken to consist of a linear viscoelastic matrix characterized by a generalized Maxwell model and of particulate phases representing elastic aggregates and pores. The Mori-Tanaka micro-mechanical scheme, the Laplace-Carson transform and its inversion are then used to obtain analytical or numerical estimates for the mechanical and hydro-mechanical parameters of the material. Next, the original micromechanical model of creep is coupled to the damage model of Mazars through the concept of pseudo-deformations introduced by Schapery. The parameters involved in the creep-damage model thus established are systematically identified using available experimental data. Finally, the effects of temperature and relative humidity are accounted for in the creep-damage model by using the equivalent time method; the efficiency of this approach is demonstrated and discussed in the case of simple creep tests. (author) [fr

Features of account and planning of training process of sportsmen pair-group acrobats taking into account sexual dimorphism (analysis of questionnaire these trainers of Ukraine

Directory of Open Access Journals (Sweden)

N.V. Bachinskaya

2015-01-01

Full Text Available Purpose: expose the features of planning of training process of different age acrobats and line of business on the stage of the direct training to the competitions from position of sexual dimorphism. Research tasks was to define methods and criteria of account and control of the training loading in pair-group to acrobatics. Material: in a questionnaire took part 38 trainers of Ukraine on sporting acrobatics aged from 28 to 68 years. Results: it is set that in an incomplete measure registered trainers loading executed sportsmen. The insufficient disinformation of trainers is exposed about knowledge and necessity of account of gender distinctions. Also about the methods of realization of account of the specific loading. There is absence of model of account, planning and control of the trainings loadings taking into account the functional, age, sexual features of sportsmen depending on their line of business. Conclusions: findings testify to the necessity of perfection of existent method of planning of training process. It is necessary to probe the morphofunctional features of organism of sportsmen and sportswomen. Also - to take into account the features of sexual dimorphism depending on the specific of type of sport. It is necessary to develop the trainings programs from position of morphofunctional and adaptation distinctions of masculine and womanish organism.

Information technologies for taking into account risks in business development programme

Science.gov (United States)

Kalach, A. V.; Khasianov, R. R.; Rossikhina, L. V.; Zybin, D. G.; Melnik, A. A.

2018-05-01

The paper describes the information technologies for taking into account risks in business development programme, which rely on the algorithm for assessment of programme project risks and the algorithm of programme forming with constrained financing of high-risk projects taken into account. A method of lower-bound estimate is suggested for subsets of solutions. The corresponding theorem and lemma and their proofs are given.

Self-consistent description of dipole states taking into account the one-particle continuum

International Nuclear Information System (INIS)

Gareev, F.A.; Ershov, S.N.; Pyatov, N.I.; Fayans, S.A.; Salamov, D.I.

1981-01-01

A self-consistent translationally invariant model with separable effective interactions is used to describe the dipole excitations of spherical nuclei. The equations for the effective field are solved in the coordinate representation, taking the one-particle continuum into account exactly. This makes it possible to obtain the escape widths of excitations with energy above the nucleon-emission threshold. We calculate the energies, B(E1), strength functions, escape widths, and transition densities of the dipole states for a number of light and heavy nuclei

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)

Speed control of switched reluctance motors taking into account mutual inductances and magnetic saturation effects

International Nuclear Information System (INIS)

Alrifai, M.; Zribi, M.; Rayan, M.; Krishnan, R.

2010-01-01

This paper deals with the speed control of switched reluctance motor (SRM) drives taking into account the effects of the mutual inductances between two adjacent phases and the effects of the magnetic saturation of the core. To overcome the problems commonly associated with single-phase excitation, a nonlinear SRM model, which is suitable for two-phase excitation and which takes into account the effects of mutual inductances between two adjacent phases and the magnetic saturation effects, is considered in the design of the proposed controllers. A feedback linearization control scheme and a sliding mode control scheme are designed for this motor drive. The proposed controllers guarantee the convergence of the phase currents and the rotor speed of the motor to their desired values. Simulation results indicate that the proposed controllers work well and that they are robust to changes in the parameters of the system and to changes in the load torque.

Speed control of switched reluctance motors taking into account mutual inductances and magnetic saturation effects

Energy Technology Data Exchange (ETDEWEB)

Alrifai, M., E-mail: alrifm@eng.kuniv.edu.k [Electrical Engineering Department, College of Engineering and Petroleum, Kuwait University, P.O. Box 5969, Safat 13060 (Kuwait); Zribi, M.; Rayan, M. [Electrical Engineering Department, College of Engineering and Petroleum, Kuwait University, P.O. Box 5969, Safat 13060 (Kuwait); Krishnan, R. [Center for Rapid Transit Systems, Electrical and Computer Engineering Department, Virginia Tech University, 461 Durham Hall, Blacksburg, VA 24061-011 (United States)

2010-06-15

This paper deals with the speed control of switched reluctance motor (SRM) drives taking into account the effects of the mutual inductances between two adjacent phases and the effects of the magnetic saturation of the core. To overcome the problems commonly associated with single-phase excitation, a nonlinear SRM model, which is suitable for two-phase excitation and which takes into account the effects of mutual inductances between two adjacent phases and the magnetic saturation effects, is considered in the design of the proposed controllers. A feedback linearization control scheme and a sliding mode control scheme are designed for this motor drive. The proposed controllers guarantee the convergence of the phase currents and the rotor speed of the motor to their desired values. Simulation results indicate that the proposed controllers work well and that they are robust to changes in the parameters of the system and to changes in the load torque.

Modeling liquid-vapor equilibria with an equation of state taking into account dipolar interactions and association by hydrogen bonding

International Nuclear Information System (INIS)

Perfetti, E.

2006-11-01

Modelling fluid-rock interactions as well as mixing and unmixing phenomena in geological processes requires robust equations of state (EOS) which must be applicable to systems containing water, gases over a broad range of temperatures and pressures. Cubic equations of state based on the Van der Waals theory (e. g. Soave-Redlich-Kwong or Peng-Robinson) allow simple modelling from the critical parameters of the studied fluid components. However, the accuracy of such equations becomes poor when water is a major component of the fluid since neither association trough hydrogen bonding nor dipolar interactions are accounted for. The Helmholtz energy of a fluid may be written as the sum of different energetic contributions by factorization of partition function. The model developed in this thesis for the pure H 2 O and H 2 S considers three contributions. The first contribution represents the reference Van der Waals fluid which is modelled by the SRK cubic EOS. The second contribution accounts for association through hydrogen bonding and is modelled by a term derived from Cubic Plus Association (CPA) theory. The third contribution corresponds to the dipolar interactions and is modelled by the Mean Spherical Approximation (MSA) theory. The resulting CPAMSA equation has six adjustable parameters, which three represent physical terms whose values are close to their experimental counterpart. This equation results in a better reproduction of the thermodynamic properties of pure water than obtained using the classical CPA equation along the vapour-liquid equilibrium. In addition, extrapolation to higher temperatures and pressure is satisfactory. Similarly, taking into account dipolar interactions together with the SRK cubic equation of state for calculating molar volume of H 2 S as a function of pressure and temperature results in a significant improvement compared to the SRK equation alone. Simple mixing rules between dipolar molecules are proposed to model the H 2 O-H 2 S

Non-linear failure analysis of HCPB blanket for DEMO taking into account high dose irradiation

Energy Technology Data Exchange (ETDEWEB)

Aktaa, J., E-mail: jarir.aktaa@kit.edu [Karlsruhe Institute of Technology (KIT), Institute for Applied Materials, Hermann-von-Helmholtz-Platz 1, 76344 Eggenstein-Leopoldshafen (Germany); Kecskés, S.; Pereslavtsev, P.; Fischer, U.; Boccaccini, L.V. [Karlsruhe Institute of Technology (KIT), Institute for Neutron Physics and Reactor Technology, Hermann-von-Helmholtz-Platz 1, 76344 Eggenstein-Leopoldshafen (Germany)

2014-10-15

Highlights: • First non-linear structural analysis for the European Helium Cooled Pebble Bed Blanket Module taking into account high dose irradiation. • Most critical areas were identified and analyzed with regard to the effect of irradiation on predicted damage at these areas. • Despite the extensive computing time 100 cycles were simulated by using the sub-modelling technique investigating damage at most critical area. • The results show a positive effect of irradiation on calculated damage which is mainly attributed to the irradiation induced hardening. - Abstract: For the European helium cooled pebble bed (HCPB) blanket of DEMO the reduced activation ferritic martensitic steel EUROFER has been selected as structural material. During operation the HCPB blanket will be subjected to complex thermo-mechanical loadings and high irradiation doses. Taking into account the material and structural behaviour under these conditions is a precondition for a reliable blanket design. For considering high dose irradiation in structural analysis of the DEMO blanket, the coupled deformation damage model, extended recently taking into account the influence of high dose irradiation on the material behaviour of EUROFER and implemented in the finite element code ABAQUS, has been used. Non-linear finite element (FE) simulations of the DEMO HCPB blanket have been performed considering the design of the HCPB Test Blanket Module (TBM) as reference and the thermal and mechanical boundary conditions of previous analyses. The irradiation dose rate required at each position in the structure as an additional loading parameter is estimated by extrapolating the results available for the TBM in ITER scaling the value calculated in neutronics and activation analysis for ITER boundary conditions to the DEMO boundary conditions. The results of the FE simulations are evaluated considering damage at most critical highly loaded areas of the structure and discussed with regard to the impact of

Non-linear failure analysis of HCPB blanket for DEMO taking into account high dose irradiation

International Nuclear Information System (INIS)

Aktaa, J.; Kecskés, S.; Pereslavtsev, P.; Fischer, U.; Boccaccini, L.V.

2014-01-01

Highlights: • First non-linear structural analysis for the European Helium Cooled Pebble Bed Blanket Module taking into account high dose irradiation. • Most critical areas were identified and analyzed with regard to the effect of irradiation on predicted damage at these areas. • Despite the extensive computing time 100 cycles were simulated by using the sub-modelling technique investigating damage at most critical area. • The results show a positive effect of irradiation on calculated damage which is mainly attributed to the irradiation induced hardening. - Abstract: For the European helium cooled pebble bed (HCPB) blanket of DEMO the reduced activation ferritic martensitic steel EUROFER has been selected as structural material. During operation the HCPB blanket will be subjected to complex thermo-mechanical loadings and high irradiation doses. Taking into account the material and structural behaviour under these conditions is a precondition for a reliable blanket design. For considering high dose irradiation in structural analysis of the DEMO blanket, the coupled deformation damage model, extended recently taking into account the influence of high dose irradiation on the material behaviour of EUROFER and implemented in the finite element code ABAQUS, has been used. Non-linear finite element (FE) simulations of the DEMO HCPB blanket have been performed considering the design of the HCPB Test Blanket Module (TBM) as reference and the thermal and mechanical boundary conditions of previous analyses. The irradiation dose rate required at each position in the structure as an additional loading parameter is estimated by extrapolating the results available for the TBM in ITER scaling the value calculated in neutronics and activation analysis for ITER boundary conditions to the DEMO boundary conditions. The results of the FE simulations are evaluated considering damage at most critical highly loaded areas of the structure and discussed with regard to the impact of

Taking Culture into Account: A Maori Perspective on Visual Impairment

Science.gov (United States)

Bevan-Brown, Jill; Walker, Taingunguru

2013-01-01

The authors open this article by noting that there is substantial research evidence showing that ethnic culture affects how disability is perceived and managed, and that taking a person's culture into account maximizes the effectiveness of the person's education. Jill Bevan-Brown and Taingunguru Walker, address this gap in knowledge by describing…

The equations of the thermomechanics of electrically conducting nonferromagnetic bodies taking account of structural transformations

International Nuclear Information System (INIS)

Nagirnyi, T.S.

1993-01-01

Studies of the coupled processes in electrically conducting nonferromagnetic viscoelastic bodies usually begin with a system of equations that accounts for the influence of rheology on the mechanical and temperature fields. In this context, rheology is understood as the course of certain internal processes in the body that are reflected when the relaxation time and the defects of thermomechanical moduli are specified. In this work, the methods of continuum mechanics are used to state a system of equations for the quantitative description of coupled mechanical, thermal, and electromagnetic processes taking account of structural transformations in the context of the model of a rheologically simple electrically conducting nonferromagnetic body

Taking a DSGE Model to the Data Meaningfully

DEFF Research Database (Denmark)

Juselius, Katarina; Franchi, Massimo

2007-01-01

All economists say that they want to take their models to the data. But with incomplete and highly imperfect data, doing so is difficult and requires carefully matching the assumptions of the model with the statistical properties of the data. The cointegrated VAR (CVAR) offers a way of doing so....... In this paper we outline a method for translating the assumptions underlying a DSGE model into a set of testable assumptions on a cointegrated VAR model and illustrate the ideas with the RBC model in Ireland (2004). Accounting for unit roots (near unit roots) in the model is shown to provide a powerful...

Modelling the behaviour of uranium-series radionuclides in soils and plants taking into account seasonal variations in soil hydrology

International Nuclear Information System (INIS)

Pérez-Sánchez, D.; Thorne, M.C.

2014-01-01

In a previous paper, a mathematical model for the behaviour of 79 Se in soils and plants was described. Subsequently, a review has been published relating to the behaviour of 238 U-series radionuclides in soils and plants. Here, we bring together those two strands of work to describe a new mathematical model of the behaviour of 238 U-series radionuclides entering soils in solution and their uptake by plants. Initial studies with the model that are reported here demonstrate that it is a powerful tool for exploring the behaviour of this decay chain or subcomponents of it in soil-plant systems under different hydrological regimes. In particular, it permits studies of the degree to which secular equilibrium assumptions are appropriate when modelling this decay chain. Further studies will be undertaken and reported separately examining sensitivities of model results to input parameter values and also applying the model to sites contaminated with 238 U-series radionuclides. - Highlights: • Kinetic model of radionuclide transport in soils and uptake by plants. • Takes soil hydrology and redox conditions into account. • Applicable to the whole U-238 chain, including Rn-222, Pb-210 and Po-210. • Demonstrates intra-season and inter-season variability on timescales up to thousands of years

Numerical prediction of a draft tube flow taking into account uncertain inlet conditions

International Nuclear Information System (INIS)

Brugiere, O; Balarac, G; Corre, C; Metais, O; Flores, E; Pleroy

2012-01-01

The swirling turbulent flow in a hydroturbine draft tube is computed with a non-intrusive uncertainty quantification (UQ) method coupled to Reynolds-Averaged Navier-Stokes (RANS) modelling in order to take into account in the numerical prediction the physical uncertainties existing on the inlet flow conditions. The proposed approach yields not only mean velocity fields to be compared with measured profiles, as is customary in Computational Fluid Dynamics (CFD) practice, but also variance of these quantities from which error bars can be deduced on the computed profiles, thus making more significant the comparison between experiment and computation.

Numerical prediction of a draft tube flow taking into account uncertain inlet conditions

Science.gov (United States)

Brugiere, O.; Balarac, G.; Corre, C.; Metais, O.; Flores, E.; Pleroy

2012-11-01

The swirling turbulent flow in a hydroturbine draft tube is computed with a non-intrusive uncertainty quantification (UQ) method coupled to Reynolds-Averaged Navier-Stokes (RANS) modelling in order to take into account in the numerical prediction the physical uncertainties existing on the inlet flow conditions. The proposed approach yields not only mean velocity fields to be compared with measured profiles, as is customary in Computational Fluid Dynamics (CFD) practice, but also variance of these quantities from which error bars can be deduced on the computed profiles, thus making more significant the comparison between experiment and computation.

Modelling solar cells with thermal phenomena taken into account

International Nuclear Information System (INIS)

Górecki, K; Górecki, P; Paduch, K

2014-01-01

The paper is devoted to modelling properties of solar cells. The authors' electrothermal model of such cells is described. This model takes into account the influence of temperature on its characteristics. Some results of calculations and measurements of selected solar cells are presented and discussed. The good agreement between the results of calculations and measurements was obtained, which proves the correctness of the elaborated model.

The cascade probabilistic functions with taking into account energy losses for ions. Chapter 3

International Nuclear Information System (INIS)

2003-01-01

In the Chapter 3 the cascade probabilistic functions mathematical simulation with taking into account energy losses for ions are considered. The calculation of the CPF on the computer is carried out. The influence of both the interaction number and the penetration depth on the CPF determination field for ions are revealed. The estimation of energy losses contribution in the simplest CPF is made. Calculation algorithm for radiation defects concentration at ion irradiation with use of the CPF with taking into account of energy losses is given

PROTECTION OF HOUSEHOLD APPLIANCES INDUCTION MOTORS AGAINST OVERCURRENT TAKING INTO ACCOUNT NONLINEAR DISTORTION OF PHASE CURRENT

Directory of Open Access Journals (Sweden)

A.G. Sereda

2015-06-01

Full Text Available Purpose. Theoretical justification and engineering of induction motors heat protection method from overload currents taking into account nonlinear distortion of the phase current and implementation as a microprocessor device functioning algorithm. Methodology. To solve the problem used the theory of the representing complex harmonic oscillations analog signals expansion into the oscillation spectrum forming elementary harmonic components in order to compare their properties by applying the theory of discrete signals and systems, as well as methods of spectral analysis and discrete signals filtering. The harmonic analysis versatility is that any periodic signal may be synthesized from harmonic oscillation of certain amplitude, frequency and initial phase. A mathematical model for determining the phase current harmonic content of power supply networks with isolated neutral and non-linear loads types and, as a consequence, the distortion of sinusoidal phase current change is developed by multiplying the analog current in time dependency on the grate delta-function with different sampling intervals, in which the use of simple and widely used in relay protection units, in particular electronic overcurrent relays, mathematical operations of integration squares instantaneous current allows the most in harmony with the mathematical tools to build other network protection types. Findings. The necessity to increase the sensitivity of the induction motors heat protection from overload currents taking into account nonlinear distortion of the phase currents is proved. By nonlinear distortion harmonic analysis of the phase currents the motor protection reliability increasing provided by taking into account the higher harmonic components of the phase currents, which causes to additional losses and heating of the stator winding. It uses the simplest and widely used in protective relaying mathematical apparatus determining of most significant higher harmonics

Sink strengths of dislocations taking into account bulk recombination effects

International Nuclear Information System (INIS)

Steinbach, E.

1988-01-01

The applicability of the rate theory to describe radiation damage processes is closely associated with the calculation of the various sink strengths. In this connection the effect of bulk recombination is usually neglected, because of the complexity of the problem. For this reason we present in this paper, for the first time, by means of the rigorous elastic-field model of a dislocation embedded in a lossy continuum, analytic expressions for the diffusion flux of irradiation-induced point defects into a dislocation, taking into account the elastic interaction, additional sinks and higher order bulk recombination effects. The resulting self-consistent formulae for the dislocation sink strengths clearly demonstrate the importance of the bulk recombination for the micro-structures of irradiated materials. In conjunction with the Harwell computer code VS5 it became clear that this new dislocation bias also leads to a change in the macrostructural observables. The order of magnitude of this effect emphasizes that neglecting bulk recombination as a general principle is not justified

Definition of mass spectrum of mesons taking into account relativistic character of interactions

International Nuclear Information System (INIS)

Dinejkhan, M.; Zhaugasheva, S.A.; Karimzhan, K.

2009-01-01

Taking into account relativistic and nonlocal character of interactions, the mass spectrum of the mesons consisting of the light-light and light-heavy quarks with orbital and radial excitations, is determined. Our result show that good agreement with the experimental data for the slope and the intercept of the Regge trajectory can be obtained, only taking into account the nonperturbative and the nonlocal character of interactions. Dependence of constituent mass of constituent particles on mass of a free state is certain. When quarks are light the difference of current and valent masses of quarks is greater than valent masses of quarks, and when quarks are heavy the difference of these masses is insignificant. One of alternative variants of the account of nonlocality is suggested for the definition of properties of hadrons at large distances. Dependence of constituent mass on the radius of confinement is studied

Development of methodological tools for assessing enterprise credit worthiness taking into account off-balance sheet risks

Directory of Open Access Journals (Sweden)

N.G. Vygovska

2017-12-01

Full Text Available The article is devoted to the improvement of methodical tools for assessing the credit worthiness of enterprises’ legal entities taking into account the impact of off-balance-sheet risks on the definite integral class of a debtor-borrower. The authors substantiate that the non-accounting of off-balance sheet commitments in assessing the borrower’s credit worthiness leads to false managerial decisions on granting a loan and increasing the level of credit risk of the bank. The purpose of the article is to study the questions of methodical tools for assessing the credit worthiness of economic entities and develop directions for improving its analytical support taking into account the impact of off-balance-sheet risks. The object of the research is the analytical support for assessing the credit worthiness of a borrower-legal entity taking into account off-balance-sheet risks. The authors put forward and proved the hypothesis that, acting as the guarantor or principal of another enterprise, the assessment of the borrower's credit worthiness undergoes significant changes. The coefficient analysis of the methodological provision for assessing the borrower's credit rating by the current method number 351 is carried out, as a result of which the influence on the integral index and the debtor class is proved. When determining the reliability class of the borrower, the most affected are solvency ratios (especially for short-term loans and financial sustainability (for long-term loans to the borrower. The current methodology for defining these indicators does not take into account the effect of off-balance sheet risks, which is due to the use of financial reporting data, which does not include data on off-balance sheet instruments. The methodological support of credit-worthiness analysis is proposed, taking into account the impact of off-balance sheet risks on it. The prospects for further research should be formulated in the direction of improving the

Pseudo-potential method for taking into account the Pauli principle in cluster systems

International Nuclear Information System (INIS)

Krasnopol'skii, V.M.; Kukulin, V.I.

1975-01-01

In order to take account of the Pauli principle in cluster systems (such as 3α, α + α + n) a convenient method of renormalization of the cluster-cluster deep attractive potentials with forbidden states is suggested. The renormalization consists of adding projectors upon the occupied states with an infinite coupling constant to the initial deep potential which means that we pass to pseudo-potentials. The pseudo-potential approach in projecting upon the noneigenstates is shown to be equivalent to the orthogonality condition model of Saito et al. The orthogonality of the many-particle wave function to the forbidden states of each two-cluster sub-system is clearly demonstrated

Do People Take Stimulus Correlations into Account in Visual Search (Open Source)

Science.gov (United States)

2016-03-10

RESEARCH ARTICLE Do People Take Stimulus Correlations into Account in Visual Search? Manisha Bhardwaj1, Ronald van den Berg2,3, Wei Ji Ma2,4...journal.pone.0149402 March 10, 2016 1 / 16 OPEN ACCESS Citation: Bhardwaj M, van den Berg R, Ma WJ, Josić K (2016) Do People Take Stimulus Correlations into...different values of ρ, larger set sizes, and more extensive training could shed more light on how exactly people misestimate stimulus correlations in

IMPROVED ALGORITHM FOR CALCULATING COMPLEX NON-EQUIPOTENTIAL GROUNDING DEVICES OF ELECTRICAL INSTALLATIONS TAKING INTO ACCOUNT CONDUCTIVITY OF NATURAL GROUNDINGS

Directory of Open Access Journals (Sweden)

K. A. Starkov

2017-08-01

Full Text Available Purpose. The method of natural concentrated groundings substitution by the set of electrodes taking them into account in the algorithm of electric characteristics calculation for complicated grounding connections of electric installation is offered. An equivalent model as a set of linear electrodes is chosen in accordance with two criteria: leakage resistance and potentials on the ground surface. Methodology. We have applied induced potential method and methods for computing branched electrical circuits with distributed parameters. Results. We have obtained the algorithm for calculating complex non-equipotential grounding connections, which makes it possible to obtain refined values of the potential distribution in the electric stations and substations with outdoor switchgear. Originality. For the first time, we have taking into account the conductivity of natural concentrated grounds by a set of vertical and horizontal electrodes based on equivalent electrical characteristics applied to a two-layer ground. Practical value. The using of the proposed calculation algorithm in the electric grids of JSC «Kharkivoblenergo» made it possible to determine the values of the potential distribution at short circuit in electrical substation taking into account the influence of the conductivity of natural concentrated groundings.

Calculating disadvantage factor for fuel taking into account the neutron energy distribution

International Nuclear Information System (INIS)

Pop-Jordanov, J.

1964-01-01

Errors in calculating the disadvantage factor are caused by applying the diffusion approximation and one-group method. This paper describes the method for calculating the fuel disadvantage factor by applying a non-diffusion method taking into account neutron thermalization

Mathematical modeling of phase interaction taking place in materials processing

International Nuclear Information System (INIS)

Zinigrad, M.

2002-01-01

The quality of metallic products depends on their composition and structure. The composition and the structure are determined by various physico-chemical and technological factors. One of the most important and complicated problems in the modern industry is to obtain materials with required composition, structure and properties. For example, deep refining is a difficult task by itself, but the problem of obtaining the material with the required specific level of refining is much more complicated. It will take a lot of time and will require a lot of expanses to solve this problem empirically and the result will be far from the optimal solution. The most effective way to solve such problems is to carry out research in two parallel direction. Comprehensive analysis of thermodynamics, kinetics and mechanisms of the processes taking place at solid-liquid-gaseous phase interface and building of the clear well-based physico-chemical model of the above processes taking into account their interaction. Development of mathematical models of the specific technologies which would allow to optimize technological processes and to ensure obtaining of the required properties of the products by choosing the optimal composition of the raw materials. We apply the above unique methods. We developed unique methods of mathematical modeling of phase interaction at high temperatures. These methods allows us to build models taking into account: thermodynamic characteristics of the processes, influence of the initial composition and temperature on the equilibrium state of the reactions, kinetics of homogeneous and heterogeneous processes, influence of the temperature, composition, speed of the gas flows, hydrodynamic and thermal factors on the velocity of the chemical and diffusion processes. The models can be implemented in optimization of various metallurgical processes in manufacturing of steels and non-ferrous alloys as well as in materials refining, alloying with special additives

Taking into account chemical safety for French basic nuclear installations

International Nuclear Information System (INIS)

Tabard, Laurence; Conte, Dorothee

2013-01-01

Among nuclear installations, some fuel cycle facilities present a high level of chemical hazards. In France, the TSN law of the 13 June 2006 requires taking into account all the risks generated by a basic nuclear installation (BNI). But, as most of the implementing regulatory texts are under development at this time, part of the previous regulation settled down in the 1990's is still applying: the order of the 31 December 1999 concerning technical regulation in order to prevent and to limit hazards generated by nuclear facilities; the decree of the 4 May 1995 and the order of the 26 November 1999 that deal with BNI discharges. Moreover, some parts of BNI or of nuclear sites can be submitted to the general regulation concerning chemical hazards, which is part of the environment code. As a result, even if the TSN law and its implementing decree Nr 2007-1557 of the 2 November 2007 settle clearly that safety of BNI is not only radiological, but must take into account chemical hazards, the latter aspects are still under development. Moreover the application of the existing regulation, even if complex, has helped to assess chemical risks inside BNI and nuclear sites. (authors)

Basic Principles of Thin-Walled Open Bars Taking into Account Where Influence Shifts of Cross Sections are Concerned

Science.gov (United States)

Panasenko, N. N.; Sinelschikov, A. V.

2017-11-01

The finite element method is considered to be the most effective in relation to the calculation of strength and stability of buildings and engineering constructions. As a rule, for the modelling of supporting 3-D frameworks, finite elements with six degrees of freedom are used in each of the nodes. In practice, such supporting frameworks represent the thin-walled welded bars and hot-rolled bars of open and closed profiles in which cross-sectional deplanation must be taken into account. This idea was first introduced by L N Vorobjev and brought to one of the easiest variants of the thin-walled bar theory. The development of this approach is based on taking into account the middle surface shear deformation and adding the deformations of a thin-walled open bar to the formulas for potential and kinetic energy; these deformations depend on shearing stress and result in decreasing the frequency of the first tone of fluctuations to 13%. The authors of the article recommend taking into account this fact when calculating fail-proof dynamic systems.

A simple approximative procedure for taking into account low cycle fatigue loads

Energy Technology Data Exchange (ETDEWEB)

Larsen, G; Thomsen, K

1996-09-01

In this paper a simple approximative algorithm for taking into account low cycle fatigue loads is presented. Traditionally, the fatigue life consumption of a wind turbine is estimated by considering a number of (independent) load cases and performing a rainflow counting analysis on each of those. These results are then subsequently synthesized into a total load spectrum by performing a weighed sum of the number of individual load case ranges. The fatigue life consumption is thus obtained by applying the Palmgren-Miner rule on the total load spectrum. However, due to the assumption of isolated basic load cases, the above procedure fail to represent the low-frequency contributions related to the transition between those load cases. The procedure to be described in the following aims at taking the fatigue contribution, related to the transitions between the defined load cases, into account in an approximative manner. (au)

A Two-Account Life Insurance Model for Scenario-Based Valuation Including Event Risk

DEFF Research Database (Denmark)

Jensen, Ninna Reitzel; Schomacker, Kristian Juul

2015-01-01

Using a two-account model with event risk, we model life insurance contracts taking into account both guaranteed and non-guaranteed payments in participating life insurance as well as in unit-linked insurance. Here, event risk is used as a generic term for life insurance events, such as death......, disability, etc. In our treatment of participating life insurance, we have special focus on the bonus schemes “consolidation” and “additional benefits”, and one goal is to formalize how these work and interact. Another goal is to describe similarities and differences between participating life insurance...... product types. This enables comparison of participating life insurance products and unit-linked insurance products, thus building a bridge between the two different ways of formalizing life insurance products. Finally, our model distinguishes itself from the existing literature by taking into account...

Axisymmetric thermoviscoelastoplastic state of branched laminar shells, taking account of transverse-shear and torsional deformation

International Nuclear Information System (INIS)

Galishin, A.Z.

1995-01-01

The nonaxisymmetric thermoelastic stress-strain state (SSS) of branched laminar orthotropic shells was considered; the axisymmetric thermoviscoelastic SSS of branched laminar orthotropic shells was considered; and the axisymmetric thermoviscoelastoplastic SSS of branched laminar isotropic shells was considered, taking into account of the transverse-shear deformation. In the present work, in contrast, the axisymmetric thermoviscoelastoplastic SSS of branched laminar isotropic shells is considered, taking account of transverse-shear and torsional deformation. Layers that are made from orthotropic materials and deform in the elastic region may be present

Cascade-probabilistic function with taking unto account energy losses of ions. Chapter 3

International Nuclear Information System (INIS)

1998-01-01

Mathematical simulation of cascade-probabilistic functions (CPF) for ions with taking into account of energy losses is carried out. Recommendations for CPF calculation on computer are given. Influence of both the interaction number on CPF domain and the interaction depth on CPF domain are determined. Contribution of energy losses into simplest CPF is estimated. Algorithm of radiation defects concentration calculation under ion irradiation with taking into consideration energy losses is cited

Taking into account positioning errors during a three dimensional conformal radiotherapy for a non at small cells lung cancer

International Nuclear Information System (INIS)

Fernandez, D.; Maisonobe, J.A.; Leignel, D.; Durdux, C.; Henni, M.; Dessard-Diana, B.; Housset, M.; Giraud, P.

2009-01-01

Purpose: According to the report 62 of the International commission on radiation units and measurements (ICRU), the estimated target volume adds to the internal margin that takes into account the movements of the target volume during breathing, an external margin that takes into account the uncertainties of beams positioning. Our objective was to describe a method of estimated target volume calculation taking into account the technique of irradiation chosen in the service. (N.C.)

Critical current oscillations in superconductor-ferromagnet-superconductor structure taking into account s-d scattering

International Nuclear Information System (INIS)

Vedyaev, A.V.; Ryzhanova, N.V.; Pugach, N.G.

2007-01-01

One calculated the critical current in the Josephson contact with the transition metal slightly ferromagnetic alloy interlayer. One solved the Gorkov equations taking into account s-d-scattering in a ferromagnet. The account of the mentioned scattering breaking down the Cooper pairs is shown to enable to ensure the conformity with the experiment [ru

MODELLING OF THERMOELASTIC TRANSIENT CONTACT INTERACTION FOR BINARY BEARING TAKING INTO ACCOUNT CONVECTION

Directory of Open Access Journals (Sweden)

Igor KOLESNIKOV

2016-12-01

Full Text Available Serviceability of metal-polymeric "dry-friction" sliding bearings depends on many parameters, including the rotational speed, friction coefficient, thermal and mechanical properties of the bearing system and, as a result, the value of contact temperature. The objective of this study is to develop a computational model for the metallic-polymer bearing, determination on the basis of this model temperature distribution, equivalent and contact stresses for elements of the bearing arrangement and selection of the optimal parameters for the bearing system to achieve thermal balance. Static problem for the combined sliding bearing with the account of heat generation due to friction has been studied in [1]; the dynamic thermoelastic problem of the shaft rotation in a single and double layer bronze bearings were investigated in [2, 3].

TOOL SUPPORT OF DECISION-MAKING AT SELECTION AND PERFORMANCE APPRAISAL TAKING INTO ACCOUNT MOTIVATION

Directory of Open Access Journals (Sweden)

Vadim Alexandrovich Lomazov

2013-10-01

Full Text Available The purpose of work consists in development of methods of information and algorithmic support of decision-making at an assessment and personnel selection taking into account motivation. The methods of a multicriteria assessment of alternatives and expert technologies are used as researching tools. The main result of the presented work is creation of the mathematical model that allows estimating a motivational orientation in the actions of the staff and job applicants. The scope of results of the work is the sphere of theoretical and applied questions of human resource management of the organizations.DOI: http://dx.doi.org/10.12731/2218-7405-2013-8-31

Generalized formula for electron emission taking account of the polaron effect

Science.gov (United States)

Barengolts, Yu A.; Beril, S. I.; Barengolts, S. A.

2018-01-01

A generalized formula is derived for the electron emission current as a function of temperature, field, and electron work function in a metal-dielectric system that takes account of the quantum nature of the image forces. In deriving the formula, the Fermi-Dirac distribution for electrons in a metal and the quantum potential of the image obtained in the context of electron polaron theory are used.

Equations for effective nuclear fields taking account of 2p2h configurations

International Nuclear Information System (INIS)

Kamerdzhiev, S.P.

1977-01-01

Equations taking into account 1p1h and 2p2h configurations were obta+ned by means of effective fields in the nucleus. The consideration is restricted by the even-even Fermi system only with particle-hole interaction and by the first order with respect to an external field, which corresponds to the case of an even-even nucleus without pairing in a weak external field. The principal results of the investigation are as follows: a set of equations for effective fields V 2 and V 4 is obtained by the Green function method; the solutxon of the set makes it possible to consider 1p1h and 2p2h configurations consecutively and dispense with the Hartree-Fock self-consistence. The equations for V 2 and V 4 can be used to obtain quantum equations taking into account 2p2h configurations and their effect on 1p1h states. Allowance for integration regions far removed from the Fermi surface results in the appearance of the V 4 0 seed portion in the V 4 effective field. Taking into account 2p2h configurations at V 4 0 not equal to 0 changes the form of the seed multipole operator of a nucleus; a new term appears in the expression for transition probability. As a rule, the V 4 0 value was neglected in investigations dealing with the 2p2h configuration

Taking account of human factors in control-room design

International Nuclear Information System (INIS)

Dien, Y.; Montmayeul, R.

1995-07-01

Since the Three Mile Island accident two ways for improving the Human-Machine Interface have mainly been followed: the development of computerized operator aids in existing control-rooms and the design of advanced control-rooms. Insufficient attention paid to human factors in the design of operator aids has generally led to these aids being neglected or unused by their potential users. While for the design of advanced control-rooms efforts have been made for dealing with human factors in more extensive way. Based upon this experience, a general method for taking account of human factors in a control-room design has been devised and is described in this paper. (author)

Optimizing the Use of Resources of Technogenic Deposits Taking into Account Uncertainties

Directory of Open Access Journals (Sweden)

Ivan Mikhaylovich Potravny

2017-12-01

Full Text Available The article discusses the problem of resource deterioration and the exhaustion of natural resources as well as the involvement in economic circulation of waste production, resources of technogenic deposits in order to maintain natural capital and support “green” economic growth. This necessitates the development of the mechanism for the environmental management optimization. This mechanism aims at using technogenic deposits in the economy to decrease of both the nature intensity of production and the cost of production. Furthermore, the environmental management optimization should reduce the negative impact of production on the environment. The authors propose to construct a model of economic relevance for the use of waste based on the theory of sustainable development and the theory of substitution of primary natural resources. Under substitutes, we consider useful products, resources from technogenic deposits, resulting from past economic activities. The article considers the problem of accumulation of municipal solid waste and industrial wastes in the regions of Russia in terms of forming and operating the ever-growing technogenic deposits. The authors propose a set of models for the optimum exploitation of technogenic deposits taking into account various factors of the external and internal environment as well as the time factor. The proposed models allow to substantiate and choose the best technologies for the processing of accumulated waste in terms of the reduction of pollution and “green” revenues from the exploitation of technogenic deposits. To account the probabilistic assessments of the geological structure of the technogenic deposits, we propose to use a combination of Monte-Carlo method and of developed optimization models. The authors describe the calculation results and the prospects for the development of a comprehensive model using regional technogenic deposits. The results of the research allow forming an optimal set

A geometrical description of visual sensation II:A complemented model for visual sensation explicitly taking into account the law of Fechner, and its application to Plateau's irradiation

OpenAIRE

Ons, Bart; Verstraelen, Pol

2010-01-01

Plateau’s irradiation phenomenon in particular describes what one sees when observing a brighter object on a darker background and a physically congruent darker object on a brighter background: the brighter object is seen as being larger. This phenomenon occurs in many optical visual illusions and it involves some fundamental aspects of human vision. We present a general geometrical model of human visual sensation and perception, hereby taking into account the law of Fechner in addition to th...

PREDICTION OF ATMOSPHERIC AIR POLLUTION BY EMISSIONS OF MOTOR TRANSPORT TAKING INTO ACCOUNT THE CHEMICAL TRANSFORMATION OF HARMFUL SUBSTANCES

Directory of Open Access Journals (Sweden)

M. M. Biliaiev

2017-06-01

Full Text Available Purpose. Development of 3D numerical models, which allow us to calculate air pollution process from road transport emissions based on chemical transformation of pollutants. Creating numerical models, which would give the opportunity to predict the level of air pollution in urban areas. Methodology. To address the evaluation of the air pollution problem of emissions of vehicles the equations of aerodynamics and mass transfer were used. In order to solve differential equations of aerodynamics and mass transfer the finite difference methods are used. For the numerical integration of the equation for the velocity potential the method of conditional approximation was applied. The equation for the velocity potential written in difference form, is being split into two equations, and at each step of splitting the unknown value of the potential speed is determined by the explicit scheme of running account and the difference scheme itself is implicit. For the numerical integration of the equation of dispersion of emissions in the atmosphere is used implicit alternating-triangular difference splitting scheme. Emissions from the road are simulated by a series of point sources of a given intensity. The developed numerical models are the basis of established software package.Findings. There were developed 3D numerical models, which belong to the class «diagnostic models». These models take into account the main physical factors affecting the process of dispersion of pollutants in the atmosphere when emissions from road transport taking into account the chemical transformation of pollutants. On the basis of the constructed numerical models a computational experiment to assess the level of air pollution in the street was carried out. Originality. Numerical models that allow you to calculate the 3D aerodynamic of wind flow in urban areas and the process of mass transfer of emissions from the road were developed. The models make it possible to account the

Taking account of sample finite dimensions in processing measurements of double differential cross sections of slow neutron scattering

International Nuclear Information System (INIS)

Lisichkin, Yu.V.; Dovbenko, A.G.; Efimenko, B.A.; Novikov, A.G.; Smirenkina, L.D.; Tikhonova, S.I.

1979-01-01

Described is a method of taking account of finite sample dimensions in processing measurement results of double differential cross sections (DDCS) of slow neutron scattering. A necessity of corrective approach to the account taken of the effect of sample finite dimensions is shown, and, in particular, the necessity to conduct preliminary processing of DDCS, the account being taken of attenuation coefficients of single scattered neutrons (SSN) for measurements on the sample with a container, and on the container. Correction for multiple scattering (MS) calculated on the base of the dynamic model should be obtained, the account being taken of resolution effects. To minimize the effect of the dynamic model used in calculations it is preferred to make absolute measurements of DDCS and to use the subraction method. The above method was realized in the set of programs for the BESM-5 computer. The FISC program computes the coefficients of SSN attenuation and correction for MS. The DDS program serves to compute a model DDCS averaged as per the resolution function of an instrument. The SCATL program is intended to prepare initial information necessary for the FISC program, and permits to compute the scattering law for all materials. Presented are the results of using the above method while processing experimental data on measuring DDCS of water by the DIN-1M spectrometer

Discontinuous Galerkin Time-Domain Analysis of Power-Ground Planes Taking Into Account Decoupling Capacitors

KAUST Repository

Li, Ping; Jiang, Li Jun; Bagci, Hakan

2017-01-01

In this paper, a discontinuous Galerkin time-domain (DGTD) method is developed to analyze the power-ground planes taking into account the decoupling capacitors. In the presence of decoupling capacitors, the whole physical system can be split

Accounting of inter-electron correlations in the model of mobile electron shells

International Nuclear Information System (INIS)

Panov, Yu.D.; Moskvin, A.S.

2000-01-01

One studied the basic peculiar features of the model for mobile electron shells for multielectron atom or cluster. One offered a variation technique to take account of the electron correlations where the coordinates of the centre of single-particle atomic orbital served as variation parameters. It enables to interpret dramatically variation of electron density distribution under anisotropic external effect in terms of the limited initial basis. One studied specific correlated states that might make correlation contribution into the orbital current. Paper presents generalization of the typical MO-LCAO pattern with the limited set of single particle functions enabling to take account of additional multipole-multipole interactions in the cluster [ru

Color digital halftoning taking colorimetric color reproduction into account

Science.gov (United States)

Haneishi, Hideaki; Suzuki, Toshiaki; Shimoyama, Nobukatsu; Miyake, Yoichi

1996-01-01

Taking colorimetric color reproduction into account, the conventional error diffusion method is modified for color digital half-toning. Assuming that the input to a bilevel color printer is given in CIE-XYZ tristimulus values or CIE-LAB values instead of the more conventional RGB or YMC values, two modified versions based on vector operation in (1) the XYZ color space and (2) the LAB color space were tested. Experimental results show that the modified methods, especially the method using the LAB color space, resulted in better color reproduction performance than the conventional methods. Spatial artifacts that appear in the modified methods are presented and analyzed. It is also shown that the modified method (2) with a thresholding technique achieves a good spatial image quality.

Econometric modelling of Serbian current account determinants: Jackknife Model Averaging approach

Directory of Open Access Journals (Sweden)

Petrović Predrag

2014-01-01

Full Text Available This research aims to model Serbian current account determinants for the period Q1 2002 - Q4 2012. Taking into account the majority of relevant determinants, using the Jackknife Model Averaging approach, 48 different models have been estimated, where 1254 equations needed to be estimated and averaged for each of the models. The results of selected representative models indicate moderate persistence of the CA and positive influence of: fiscal balance, oil trade balance, terms of trade, relative income and real effective exchange rates, where we should emphasise: (i a rather strong influence of relative income, (ii the fact that the worsening of oil trade balance results in worsening of other components (probably non-oil trade balance of CA and (iii that the positive influence of terms of trade reveals functionality of the Harberger-Laursen-Metzler effect in Serbia. On the other hand, negative influence is evident in case of: relative economic growth, gross fixed capital formation, net foreign assets and trade openness. What particularly stands out is the strong effect of relative economic growth that, most likely, reveals high citizens' future income growth expectations, which has negative impact on the CA.

Modelling characteristics of photovoltaic panels with thermal phenomena taken into account

International Nuclear Information System (INIS)

Krac, Ewa; Górecki, Krzysztof

2016-01-01

In the paper a new form of the electrothermal model of photovoltaic panels is proposed. This model takes into account the optical, electrical and thermal properties of the considered panels, as well as electrical and thermal properties of the protecting circuit and thermal inertia of the considered panels. The form of this model is described and some results of measurements and calculations of mono-crystalline and poly-crystalline panels are presented

Numerical study of fire whirlwind taking into account radiative heat transfer

Science.gov (United States)

Sakai, S.; Miyagi, N.

2010-06-01

The fire whirlwind is a strong swirling flow with flame and spark, which may occur in the case of, widespread fire in the urban region by an earthquake disaster or an air raid, and a large-scale fire such as a forest fire. Fire whirlwind moves and promotes spread of fire and may extend serious damage rapidly. In this study, performing the numerical analysis of fire whirlwind with respect to scale effect, it is examined whether a relationship exists between a real phenomenon and the phenomenon in the reduction model with taking into account radiative heat transfer. Three dimensional analyses are performed to investigate the thermal and flow fields by using the analytical software FLUENT6.3. It is analyzed that those swirling flow in original scale, 1/10 scale, 1/50 scale, 1/100 scale from the original brake out to vanish. As an analytical condition, parameter calculation is repeated to get the velocity of a parallel flow which is the easiest to occur the swirling flow for each reduction model, and then scale effect is discussed by comparing the velocity of the natural convection, the velocity of the parallel flow, the center pressure of the whirlwind and the continuance time of the swirling flow. The analysis model of C-character heat source model is performed as well as the analysis in L-character model, which is one of the representative example of the fire whirlwind occurred at Tokyo in the Great Kanto Earthquake (1923). The result of the numerical analysis shows that there is a scale effect to the speed of the parallel flow to generate the swirling flow.

Numerical study of fire whirlwind taking into account radiative heat transfer

International Nuclear Information System (INIS)

Sakai, S; Miyagi, N

2010-01-01

The fire whirlwind is a strong swirling flow with flame and spark, which may occur in the case of, widespread fire in the urban region by an earthquake disaster or an air raid, and a large-scale fire such as a forest fire. Fire whirlwind moves and promotes spread of fire and may extend serious damage rapidly. In this study, performing the numerical analysis of fire whirlwind with respect to scale effect, it is examined whether a relationship exists between a real phenomenon and the phenomenon in the reduction model with taking into account radiative heat transfer. Three dimensional analyses are performed to investigate the thermal and flow fields by using the analytical software FLUENT6.3. It is analyzed that those swirling flow in original scale, 1/10 scale, 1/50 scale, 1/100 scale from the original brake out to vanish. As an analytical condition, parameter calculation is repeated to get the velocity of a parallel flow which is the easiest to occur the swirling flow for each reduction model, and then scale effect is discussed by comparing the velocity of the natural convection, the velocity of the parallel flow, the center pressure of the whirlwind and the continuance time of the swirling flow. The analysis model of C-character heat source model is performed as well as the analysis in L-character model, which is one of the representative example of the fire whirlwind occurred at Tokyo in the Great Kanto Earthquake (1923). The result of the numerical analysis shows that there is a scale effect to the speed of the parallel flow to generate the swirling flow.

Analytical modeling of demagnetizing effect in magnetoelectric ferrite/PZT/ferrite trilayers taking into account a mechanical coupling

Science.gov (United States)

Loyau, V.; Aubert, A.; LoBue, M.; Mazaleyrat, F.

2017-03-01

In this paper, we investigate the demagnetizing effect in ferrite/PZT/ferrite magnetoelectric (ME) trilayer composites consisting of commercial PZT discs bonded by epoxy layers to Ni-Co-Zn ferrite discs made by a reactive Spark Plasma Sintering (SPS) technique. ME voltage coefficients (transversal mode) were measured on ferrite/PZT/ferrite trilayer ME samples with different thicknesses or phase volume ratio in order to highlight the influence of the magnetic field penetration governed by these geometrical parameters. Experimental ME coefficients and voltages were compared to analytical calculations using a quasi-static model. Theoretical demagnetizing factors of two magnetic discs that interact together in parallel magnetic structures were derived from an analytical calculation based on a superposition method. These factors were introduced in ME voltage calculations which take account of the demagnetizing effect. To fit the experimental results, a mechanical coupling factor was also introduced in the theoretical formula. This reflects the differential strain that exists in the ferrite and PZT layers due to shear effects near the edge of the ME samples and within the bonding epoxy layers. From this study, an optimization in magnitude of the ME voltage is obtained. Lastly, an analytical calculation of demagnetizing effect was conducted for layered ME composites containing higher numbers of alternated layers (n ≥ 5). The advantage of such a structure is then discussed.

On load carrying capacity of frames taking into account finite displacements

International Nuclear Information System (INIS)

Borkoaski, A.; Saran, M.

1981-01-01

An approximate method that takes into account the influence of finite displacements upon the load carrying capacity of planar unbraced frames is described. It is the iterative procedure where Quadratic Programming is applied for evaluation of subsequent configurations of the frame, whereas Linear Programming serves to find ultimate load factors for each configuration. Numerical tests show that the procedure gives practically acceptable results being at the same time much cheaper than the exact geometrically and physically non-linear incremental analysis. (orig.)

Design of research reactors to take into account a reactivity accident

International Nuclear Information System (INIS)

Abou Yehia, H.; Berry, J.L.; Sinda, T.

1990-01-01

A description is given of the procedures followed and the studies performed in France with regard to the design of pool-type research reactors to cope with an explosive accident of the BORAX type. The examples of the high-flux reactor and of ORPHEE, the last reactor constructed, are developed at length. The development of the procedures and studies on the basis of results obtained by others is shown, and the conservative assumptions used when taking into account such an accident are described

A Two-Account Life Insurance Model for Scenario-Based Valuation Including Event Risk

Directory of Open Access Journals (Sweden)

Ninna Reitzel Jensen

2015-06-01

Full Text Available Using a two-account model with event risk, we model life insurance contracts taking into account both guaranteed and non-guaranteed payments in participating life insurance as well as in unit-linked insurance. Here, event risk is used as a generic term for life insurance events, such as death, disability, etc. In our treatment of participating life insurance, we have special focus on the bonus schemes “consolidation” and “additional benefits”, and one goal is to formalize how these work and interact. Another goal is to describe similarities and differences between participating life insurance and unit-linked insurance. By use of a two-account model, we are able to illustrate general concepts without making the model too abstract. To allow for complicated financial markets without dramatically increasing the mathematical complexity, we focus on economic scenarios. We illustrate the use of our model by conducting scenario analysis based on Monte Carlo simulation, but the model applies to scenarios in general and to worst-case and best-estimate scenarios in particular. In addition to easy computations, our model offers a common framework for the valuation of life insurance payments across product types. This enables comparison of participating life insurance products and unit-linked insurance products, thus building a bridge between the two different ways of formalizing life insurance products. Finally, our model distinguishes itself from the existing literature by taking into account the Markov model for the state of the policyholder and, hereby, facilitating event risk.

A creep rupture model accounting for cavitation at sliding grain boundaries

NARCIS (Netherlands)

Giessen, Erik van der; Tvergaard, Viggo

1991-01-01

An axisymmetric cell model analysis is used to study creep failure by grain boundary cavitation at facets normal to the maximum principal tensile stress, taking into account the influence of cavitation and sliding at adjacent inclined grain boundaries. It is found that the interaction between the

Fatigue Analysis of a Wave Energy Converter Taking into Account Different Control Strategies

DEFF Research Database (Denmark)

Zurkinden, Andrew Stephen; Lambertsen, Søren Heide; Damkilde, Lars

2013-01-01

on a point absorber have shown that the stresses at a particular section of the structure depend on the control parameters. The power is increased by choosing a more advanced control mechanism. The consequences are that the stress amplitudes are higher than for the more conservative control case....... In this study, the focus is given on the fatigue damage calculation of a structural detail by taking into account the control parameters of the power take-off system. The predicted fatigue damage is calculated based on the spectral approach. Finally the question will be answered which control strategy is more...

Modelling oral up-take of hydrophobic and super-hydrophobic chemicals in fish.

Science.gov (United States)

Larisch, Wolfgang; Goss, Kai-Uwe

2018-01-24

We have extended a recently published toxicokinetic model for fish (TK-fish) towards the oral up-take of contaminants. Validation with hydrophobic chemicals revealed that diffusive transport through aqueous boundary layers in the gastro-intestinal tract and in the blood is the limiting process. This process can only be modelled correctly if facilitated transport by albumin or bile micelles through these boundary layers is accounted for. In a case study we have investigated the up-take of a super hydrophobic chemical, Dechlorane Plus. Our results suggest that there is no indication of a hydrophobicity or size cut-off in the bioconcentration of this chemical. Based on an extremely high, but mechanistically sound facilitation factor we received model results in good agreement with experimental values from the literature. The results also indicate that established experimental procedures for BCF determination cannot cover the very slow up-take and clearance kinetics that are to be expected for such a chemical.

Taking into account severe accidents in the design and the control of french PWR's

International Nuclear Information System (INIS)

Brisbois, J.; L'Homme, A.; Schektman, N.

1986-06-01

It has been demanded to EDF to demonstrate that the probability to induce unacceptable consequences is less than 10 -7 /reactor/year. To meet this safety goal, it was necessary to evaluate the consequences of the loss of redundant systems and more generally to examine measures to take into account the multifailure equipment or operator's inappropriate previous actions. Five situations have been analyzed; loss of heat sink, loss of steam generator feedwater supply, loss of electric power supply, loss of safety injection system during the long term post-LOCA and ATWT. The first results of the probabilistic studies performed by EDF in 1978 showed that the probability of unacceptable consequences associated with these situations was higher than the safety goal, considering in this particular case that the core melt was inducing unacceptable consequences. The safety authorities asked EDF to propose design modifications and adapted procedures to reduce this risk to acceptable values taking into account all normal operating conditions

Topic D. Retrievability: a spectrum of views radioactive waste disposal: taking societal views into account

International Nuclear Information System (INIS)

Rip, A.; Smit, W.A.; Van der Meulen, B.J.R.

1994-01-01

This work deals with the radioactive waste disposal. It takes into account the societal views. The main results as well as the methodological approach of argumentation patterns and argumentation scenarios are presented. (O.L.). 7 refs

Stress state reassessment of Romanian offshore structures taking into account corrosion influence

Science.gov (United States)

Joavină, R.; Zăgan, S.; Zăgan, R.; Popa, M.

2017-08-01

Progressive degradation analysis for extraction or exploration offshore structure, with appraisal of failure potential and the causes that can be correlated with the service age, depends on the various sources of uncertainty that require particular attention in design, construction and exploitation phases. Romanian self erecting platforms are spatial lattice structures consist of tubular steel joints, forming a continuous system with an infinite number of dynamic degrees of freedom. Reassessment of a structure at fixed intervals of time, recorrelation of initial design elements with the actual situation encountered in location and with structural behaviour represents a major asset in lowering vulnerabilities of offshore structure. This paper proposes a comparative reassessment of the stress state for an offshore structure Gloria type, when leaving the shipyard and at the end of that interval corresponding to capital revision, taking into account sectional changes due to marine environment corrosion. The calculation was done using Newmark integration method on a 3D model, asses of the dynamic loads was made through probabilistic spectral method.

Taking in account the electromagnetic pulses in study of a material or system

International Nuclear Information System (INIS)

Jeannolle, J.

1985-01-01

High altitude nuclear bursts generate extremely short and large magnitude electromagnetic pulses (EMP). Electronic circuits which are commonly used nowadays are directly threatened by such an effect. This effect is so important that it has the characteristic to cover large areas, as large as a whole country. For an equipment or a system to stand against such an electromagnetic threat without being considerably disturbed, it is advised to take into account particular protections from the outset of the design phase and during the production phase, that is to say to ensure its hardening. Taking into account and ensuring the EMP protection of an equipment or a system, the Telecommunications Division (DTC) of Thomson-CSF has been devoting to for a number of years. The experience acquired through various studies and production work has allowed a thorough definition of the main steps required in an EMP hardening task: - hardening goal definition; - hardening study and design; - hardening carrying out; - design and production of EMP environment simulators; - hardening validation; - maintenance. This paper describes for each one of these steps: - which approach is undertaken; - which questions are raised; - which documents to constitute [fr

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)

Development of an expert system for the taking into account of uncertainties in the monitoring of internal contaminations

International Nuclear Information System (INIS)

Davesne, E.; Blanchardon, E.; Casanova, P.; Chojnacki, E.; Paquet, F.

2010-01-01

Internal contaminations may result from professional exposure and they can be monitored by anthropo-radiometric and radio-toxicological measurements which are interpreted in terms of embedded activity and effective dose by means of biokinetic and dosimetric models. In spite of standards, some uncertainties in the dosimetric interpretation of radio-toxicological measurements may remain. The authors report the development of a software (OPSCI code) which takes into account uncertainties related to the worker internal dosimetry, the calculation of the minimum detectable dose related to an exposure, and the development of a data monitoring programme

Reasons and features of occurrence of excess body weight at students taking into account gender differences

Directory of Open Access Journals (Sweden)

Olga Iushkovska

2017-02-01

Full Text Available Purpose: the definition of reasons and features of occurrence of excess body weight at students taking into account the gender differences, which are connected with irrational lifestyle, violation of food behavior, insufficient physical activity. Material & Methods: students of 1–4 courses of Odessa national medical university, 26 girls and 22 boys, with the excess body weight and obesity aged from 18 to 24 years for the research were selected. Results: reliable differences in adipopexis type, percent of visceral and subcutaneous fat, and also indexes “waist-hip” at the respondents, connected with the article, are found. Conclusions: modification of lifestyle, wrong food behavior, selection of physical activity, has to be carried out taking into account the type of adipopexis and sex of students.

Taking into account the Earth's rotation in experiments on search for the electric dipole moment of neutron

International Nuclear Information System (INIS)

Silenko, A.Ya.

2007-01-01

Analysis of the problem of taking into account the Earth's rotation in a search for the electric dipole moment (EDM) of the neutron in experiments with ultracold neutrons and in a diffractional experiment is fulfilled. Taking into account the Earth's rotation in the diffractional experiment gives an exactly calculated correction which is negligible as compared with the accuracy reached at present time. In the experiments with ultracold neutrons, the correction is greater than the systematical error and the exact calculation of it needs further investigation. In this connection, further developments of diffractional method would considerably promote progress in the search for the electric dipole moment of the neutron

Geoprospective study of a nuclear waste repository taking seismic activity into account

International Nuclear Information System (INIS)

Godefroy, P.

1985-01-01

This report deals with the problem of taking seismic activity into account for a prospective safety analysis applied to the containment of radioactive wastes in deep geological formations. The first part briefly gives some basic notions of seismicity and specifies the problems and available methods existing to perform predictive analysis related to seismic phenomena. The reliability of the different methods is discussed according to time in consideration: short-term (few centuries to 1 000 y.), mean-term (about 10 000 y.) and long-term (100 000 y. and more). The main features of recent tectonics and seismicity of the European area and France are succinctly exposed in the second part. Qualitative and quantitative data proper to the two selected ''test-zones'' (massif armoricain and south of bassin parisien) are collected and interpreted to outline the usable hypothesis for a prospective analysis. The probabilistic assessment of earthquake occurrence is discussed in the third part. The fourth part deals with nature and magnitude of the effects of earthquake on underground facilities and with the weight of several factors as those related to seismic sources and geological properties of the site, from a literature review. The following data are taken into account: - damages to underground facilities after great earthquakes, - comparison of seismic records of earthquakes and nuclear events at different depths and at ground surface, - theoretical models developed to determine strains and displacement fields induced by earthquakes. Literature data about the effects of great earthquakes on regional hydrogeology are summarized in the fifth part of the report

MODEL OF ACCOUNTING ENGINEERING IN VIEW OF EARNINGS MANAGEMENT IN POLAND

Directory of Open Access Journals (Sweden)

Leszek Michalczyk

2012-10-01

Full Text Available The article introduces the theoretical foundations of the author’s original concept of accounting engineering. We assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or praxeological accounting, accounting engineering is composed only, and under all circumstances, of lawful activities and adheres to the current regulations of the balance sheet law. The aim of the article is to construct a model of accounting engineering exploiting taking into account differences inherently present in variant accounting. These differences result in disparate financial results of identical economic events. Given the fact that regardless of which variant is used in accounting, all settlements are eventually equal to one another, a new class of differences emerges - the accounting engineering potential. It is transferred to subsequent reporting (balance sheet periods. In the end, the profit “made” in a given period reduces the financial result of future periods. This effect is due to the “transfer” of costs from one period to another. Such actions may have sundry consequences and are especially dangerous whenever many individuals are concerned with the profit of a given company, e.g. on a stock exchange. The reverse may be observed when a company is privatised and its value is being intentionally reduced by a controlled recording of accounting provisions, depending on the degree to which they are justified. The reduction of a company’s goodwill in Balcerowicz’s model of no-tender privatisation allows to justify the low value of the purchased company. These are only some of many manifestations of variant accounting which accounting engineering employs. A theoretical model of the latter is presented in this article.

Taking Multiple Exposure Into Account Can Improve Assessment of Chemical Risks.

Science.gov (United States)

Clerc, Frédéric; Bertrand, Nicolas Jean Hyacinthe; La Rocca, Bénédicte

2017-12-15

During work, operators may be exposed to several chemicals simultaneously. Most exposure assessment approaches only determine exposure levels for each substance individually. However, such individual-substance approaches may not correctly estimate the toxicity of 'cocktails' of chemicals, as the toxicity of a cocktail may differ from the toxicity of substances on their own. This study presents an approach that can better take into account multiple exposure when assessing chemical risks. Almost 30000 work situations, monitored between 2005 and 2014 and recorded in two French databases, were analysed using MiXie software. The algorithms employed in MiXie can identify toxicological classes associated with several substances, based on the additivity of the selected effects of each substance. The results of our retrospective analysis show that MiXie was able to identify almost 20% more potentially hazardous situations than identified using a single-substance approach. It therefore appears essential to review the ways in which multiple exposure is taken into account during risk assessment. © The Author(s) 2017. Published by Oxford University Press on behalf of the British Occupational Hygiene Society.

Structural analysis of superconducting coils for fusion reactors taking into account the slip between conductors

International Nuclear Information System (INIS)

Gori, R.E.; Schrefler, B.A.

1989-01-01

A finite element formulation of friction effects for multilayered superconductors based on partially bonded beam systems is shown. The stiffness matrix of superconductor elements is derived, which takes into account the effects of friction between conductors. Examples relating to superconductors proposed for the NET toroidal and poloidal field coils show that the effects of slip are not negligible and should be taken into account in a structural analysis of the coil system. Also parametric studies with varying widths and heights of the insulation layer are shown

Predictors of pathological gambling severity taking gender differences into account.

Science.gov (United States)

González-Ortega, I; Echeburúa, E; Corral, P; Polo-López, R; Alberich, S

2013-01-01

The current study aims to identify predictors of pathological gambling (PG) severity, taking gender differences into account, in an outpatient sample of pathological gamblers seeking treatment. The sample for this study consisted of 103 subjects (51 women and 52 men) meeting current DSM-IV-TR criteria for PG. Linear and logistic regression analyses were used to examine different risk factors (gender, age, impulsivity, sensation seeking, self-esteem) and risk markers (depression, anxiety, gambling-related thoughts, substance abuse) as predictors of PG severity. Impulsivity, maladjustment in everyday life and age at gambling onset were the best predictors in the overall sample. When gender differences were taken into account, duration of gambling disorder in women and depression and impulsivity in men predicted PG severity. In turn, a high degree of severity in the South Oaks Gambling Screen score was related to older age and more familiy support in women and to low self-esteem and alcohol abuse in men. Female gamblers were older than male gamblers and started gambling later in life, but became dependent on gambling more quickly than men. Further research should examine these data to tailor treatment to specific patients' needs according to sex and individual characteristics. Copyright © 2012 S. Karger AG, Basel.

Verification of the Indicating Measuring Instruments Taking into Account their Instrumental Measurement Uncertainty

Directory of Open Access Journals (Sweden)

Zakharov Igor

2017-12-01

Full Text Available The specific features of the measuring instruments verification based on the results of their calibration are considered. It is noted that, in contrast to the verification procedure used in the legal metrology, the verification procedure for calibrated measuring instruments has to take into account the uncertainty of measurements into account. In this regard, a large number of measuring instruments, considered as those that are in compliance after verification in the legal metrology, turns out to be not in compliance after calibration. In this case, it is necessary to evaluate the probability of compliance of indicating measuring instruments. The procedure of compliance probability determination on the basis of the Monte Carlo method is considered. An example of calibration of a Vernier caliper is given.

On the theory of superfluid liquid rotation in pulsars taking into account relativistic effects in vortices

International Nuclear Information System (INIS)

Chernobaj, V.A.; Andronik, V.V.

1978-01-01

The necessity of taking into account the relativistic effects in quantized vortices of pulsar superfluid nuclei is shown. The full energy of a single vortex for special relativity theory approximation is determined. The single vortex full energy asymptotics for quantized numbers n, which are much greater than the ratio of vortex exterior radius to Compton's length of the nucleon, wave is linear with respect to n while in the nonrelativistic case the kinetic energy is proportional to n 2 . This suggests the possibility of existence of quasistable vortices with great quantized numbers n. It is revealed that for small quantized numbers the taking into account of the relativistic effects in the vortices does not lead to qualitative changes of the general condition of superfluid liquid rotation as compared to non-relativistic theory

Testing for genetic association taking into account phenotypic information of relatives.

Science.gov (United States)

Uh, Hae-Won; Wijk, Henk Jan van der; Houwing-Duistermaat, Jeanine J

2009-12-15

We investigated efficient case-control association analysis using family data. The outcome of interest was coronary heart disease. We employed existing and new methods that take into account the correlations among related individuals to obtain the proper type I error rates. The methods considered for autosomal single-nucleotide polymorphisms were: 1) generalized estimating equations-based methods, 2) variance-modified Cochran-Armitage (MCA) trend test incorporating kinship coefficients, and 3) genotypic modified quasi-likelihood score test. Additionally, for X-linked single-nucleotide polymorphisms we proposed a two-degrees-of-freedom test. Performance of these methods was tested using Framingham Heart Study 500 k array data.

Making Collaborative Innovation Accountable

DEFF Research Database (Denmark)

Sørensen, Eva

The public sector is increasingly expected to be innovative, but the prize for a more innovative public sector might be that it becomes difficult to hold public authorities to account for their actions. The article explores the tensions between innovative and accountable governance, describes...... the foundation for these tensions in different accountability models, and suggest directions to take in analyzing the accountability of collaborative innovation processes....

Prediction of the time-dependent failure rate for normally operating components taking into account the operational history

International Nuclear Information System (INIS)

Vrbanic, I.; Simic, Z.; Sljivac, D.

2008-01-01

The prediction of the time-dependent failure rate has been studied, taking into account the operational history of a component used in applications such as system modeling in a probabilistic safety analysis in order to evaluate the impact of equipment aging and maintenance strategies on the risk measures considered. We have selected a time-dependent model for the failure rate which is based on the Weibull distribution and the principles of proportional age reduction by equipment overhauls. Estimation of the parameters that determine the failure rate is considered, including the definition of the operational history model and likelihood function for the Bayesian analysis of parameters for normally operating repairable components. The operational history is provided as a time axis with defined times of overhauls and failures. An example for demonstration is described with prediction of the future behavior for seven different operational histories. (orig.)

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.

Facility level SSAC for model country - an introduction and material balance accounting principles

International Nuclear Information System (INIS)

Jones, R.J.

1989-01-01

A facility level State System of Accounting for and Control of Nuclear Materials (SSAC) for a model country and the principles of materials balance accounting relating to that country are described. The seven principal elements of a SSAC are examined and a facility level system based on them discussed. The seven elements are organization and management; nuclear material measurements; measurement quality; records and reports; physical inventory taking; material balance closing; containment and surveillance. 11 refs., 19 figs., 5 tabs

Mathematical model of secondary rotor of centrifuge based on magnetic or electromagnetic overhead and bottom viscous damper taking into account flexibility and viscosity of rotor, and program of calculating dynamics of rotor in centrifuge

International Nuclear Information System (INIS)

Andronov, I.N.

1999-01-01

The attempts to development of the rotor-dampers universal model with ability of fast correction of the parameters of mock-up rotor and dampers, their construction were made. The model that takes into account viscous characteristics of the material of the centrifuge rotor and allows research numerically into the rotor behaviour during over-speeding is suggested. The examples of calculations as show good effect of electromagnetic damping on the dynamics of the centrifuge rotor are given [ru

Taking into account of effects of finite geometry in a neutron-physical experiment

International Nuclear Information System (INIS)

Dushin, V.N.; Ippolitov, V.T.

1981-01-01

Problems for account of finite geometry of neutron-physical experiment are considered from the point of view of increasing the determination accuracy of nuclear-physical constants (NPC). A three-equation system, which relates studied nuclear-physical characteristics of the target to experimental results obtained at the output of registering device, is presented. A problem of accurate NPC determination is the solution of the given system in relation to parameters sought for, it is a so-called reverse problem of the irradiation transfer theory. A method of error matrix determination measuring NPC, with the help of the introduction of the sensitivity coefficients is considered. Proposed interpretation of reverse problems of the irradiation transfer theory is effective during the planning of experimental investigations taking into account correlation properties of experimental techniques [ru

Model Predictive Control of a Wave Energy Converter with Discrete Fluid Power Power Take-Off System

DEFF Research Database (Denmark)

Hansen, Anders Hedegaard; Asmussen, Magnus Færing; Bech, Michael Møller

2018-01-01

Wave power extraction algorithms for wave energy converters are normally designed without taking system losses into account leading to suboptimal power extraction. In the current work, a model predictive power extraction algorithm is designed for a discretized power take of system. It is shown how...... the quantized nature of a discrete fluid power system may be included in a new model predictive control algorithm leading to a significant increase in the harvested power. A detailed investigation of the influence of the prediction horizon and the time step is reported. Furthermore, it is shown how...

A proposal how to take into account inhomogeneous radiation fields in radiation protection

International Nuclear Information System (INIS)

Tschurlovits, M.

1996-01-01

External radiation fields exposing the human body inhomogenously are not considered neither in radiation protection standards nor in recent ICRU recommendations, but appear frequently in practical radiation protection. A proposal to solve this question is given taking into account both a conceptual and a metrological approach. The proposal suggests that a mean over an area of about 100 cm 2 can be taken as reference area for compliance with limits in terms of effective dose. (author)

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.

A Case Study of the Accounting Models for the Participants in an Emissions Trading Scheme

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Marius Deac

2013-10-01

Full Text Available As emissions trading schemes are becoming more popular across the world, accounting has to keep up with these new economic developments. The absence of guidance regarding the accounting for greenhouse gases (GHGs emissions generated by the withdrawal of IFRIC 3- Emission Rights - is the main reason why there is a diversity of accounting practices. This diversity of accounting methods makes the financial statements of companies that are taking part in emissions trading schemes like EU ETS, difficult to compare. The present paper uses a case study that assumes the existence of three entities that have chosen three different accounting methods: the IFRIC 3 cost model, the IFRIC 3 revaluation model and the “off balance sheet” approach. This illustrates how the choice of an accounting method regarding GHGs emissions influences their interim and annual reports through the chances in the companies’ balance sheet and financial results.

PLANNING OF ROUTE OF ROUNDABOUT HIGHWAYS TAKING INTO ACCOUNT THE ECONOMY OF FINANCIAL AND POWER RESOURCES

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Ye. Ugnenko

2010-01-01

Full Text Available Taking into account the perspective intensity of motion of transit transport and project rate of movement pursuant to recommendations in relation to the rational placing of geometrical elements of the route the parameters of the route of roundabout highways are determined.

Model Predictive Control of a Wave Energy Converter with Discrete Fluid Power Power Take-Off System

Directory of Open Access Journals (Sweden)

Anders Hedegaard Hansen

2018-03-01

Full Text Available Wave power extraction algorithms for wave energy converters are normally designed without taking system losses into account leading to suboptimal power extraction. In the current work, a model predictive power extraction algorithm is designed for a discretized power take of system. It is shown how the quantized nature of a discrete fluid power system may be included in a new model predictive control algorithm leading to a significant increase in the harvested power. A detailed investigation of the influence of the prediction horizon and the time step is reported. Furthermore, it is shown how the inclusion of a loss model may increase the energy output. Based on the presented results it is concluded that power extraction algorithms based on model predictive control principles are both feasible and favorable for use in a discrete fluid power power take-off system for point absorber wave energy converters.

Analysis of flooding in urban areas, taking into account the residence time of the water on site case of study: Veracruz, México

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Faustino De Luna C

2016-01-01

To estimate the damage, shall take into account the hydrodynamic behaviour of the flows. Since houses remain flooded for several days, was the reason to use precipitation level for more than seven days. in the mathematical modelling of flows water with a regular grid made up of cells 10 m by side with the boundary condition downstream, corresponding to the predicted change in the average sea level.

APPLICATION OF FINITE ELEMENT METHOD TAKING INTO ACCOUNT PHYSICAL AND GEOMETRIC NONLINEARITY FOR THE CALCULATION OF PRESTRESSED REINFORCED CONCRETE BEAMS

Directory of Open Access Journals (Sweden)

Vladimir P. Agapov

2017-01-01

Full Text Available Abstract. Objectives Modern building codes prescribe the calculation of building structures taking into account the nonlinearity of deformation. To achieve this goal, the task is to develop a methodology for calculating prestressed reinforced concrete beams, taking into account physical and geometric nonlinearity. Methods The methodology is based on nonlinear calculation algorithms implemented and tested in the computation complex PRINS (a program for calculating engineering constructions for other types of construction. As a tool for solving this problem, the finite element method is used. Non-linear calculation of constructions is carried out by the PRINS computational complex using the stepwise iterative method. In this case, an equation is constructed and solved at the loading step, using modified Lagrangian coordinates. Results The basic formulas necessary for both the formation and the solution of a system of nonlinear algebraic equations by the stepwise iteration method are given, taking into account the loading, unloading and possible additional loading. A method for simulating prestressing is described by setting the temperature action on the reinforcement and stressing steel rod. Different approaches to accounting for physical and geometric nonlinearity of reinforced concrete beam rods are considered. A calculation example of a flat beam is given, in which the behaviour of the beam is analysed at various stages of its loading up to destruction. Conclusion A program is developed for the calculation of flat and spatially reinforced concrete beams taking into account the nonlinearity of deformation. The program is adapted to the computational complex PRINS and as part of this complex is available to a wide range of engineering, scientific and technical specialists. 

The Evaluation of Piezoelectric Contact Target Sensor Taking Account of the Wave Processes

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A. K. Efremov

2014-01-01

Full Text Available Mechanical fuses usually do not provide high performance in the process of destruction of such objects as the armored vehicles. Shaped and armor-piercing high-explosive shells have a heading part of low strength. This prevents from achieving a required level of contact force (reaction or inertia, which is necessary for reliable operation of the target sensor. At the same time, electromechanical fuses have higher sensitivity and operating speed rates being capable of adaptive response to the conditions of shell encountering with the target. A generalized block diagram of the fuse is analysed, and a mathematical model of the piezoelectric transducer (PT as a sensing element of the fuse contact sensor target (CST is proposed. The model takes into account the empirical dependence of the relative permittivity of piezoelectric ceramics on the electric field. An approximate method of calculating the response of PT is presented. It is oriented at evaluating the propagation of a short stress pulse of high intensity, the geometric length of which is commensurate with the length of the piezoelectric element (PE. In this case significantly increases the role of wave processes in the ammunition shell and the PT itself. The calculation is based on the use of the concept of equivalent stress, which is obtained by averaging its diagrams at each time point along the PE. The method allows to analyze the sequence of loading phases passing through the PE body, which depends on the ratio of said geometrical parameters and quantitative characteristics of the output electrical signal of the transducer. An example of estimating the performance of a real piezoelectric CTS is presented. The experimentally obtained force characteristic of the head of piezoelectric fuse is taken into account as well as the encountering speed of the shell and the threshold operating level of the firing train actuator. Calculation results are in good agreement with the results of field tests

Accounting for differences in dieting status: steps in the refinement of a model.

Science.gov (United States)

Huon, G; Hayne, A; Gunewardene, A; Strong, K; Lunn, N; Piira, T; Lim, J

1999-12-01

The overriding objective of this paper is to outline the steps involved in refining a structural model to explain differences in dieting status. Cross-sectional data (representing the responses of 1,644 teenage girls) derive from the preliminary testing in a 3-year longitudinal study. A battery of measures assessed social influence, vulnerability (to conformity) disposition, protective (social coping) skills, and aspects of positive familial context as core components in a model proposed to account for the initiation of dieting. Path analyses were used to establish the predictive ability of those separate components and their interrelationships in accounting for differences in dieting status. Several components of the model were found to be important predictors of dieting status. The model incorporates significant direct, indirect (or mediated), and moderating relationships. Taking all variables into account, the strongest prediction of dieting status was from peer competitiveness, using a new scale developed specifically for this study. Systematic analyses are crucial for the refinement of models to be used in large-scale multivariate studies. In the short term, the model investigated in this study has been shown to be useful in accounting for cross-sectional differences in dieting status. The refined model will be most powerfully employed in large-scale time-extended studies of the initiation of dieting to lose weight. Copyright 1999 by John Wiley & Sons, Inc.

How to satisfy the energy-momentum conservation law and to take into account Fermi motion of constituents in simulation of compound system interactions

International Nuclear Information System (INIS)

Uzhinskij, V.V.; Shmakov, S.Yu.

1988-01-01

A method is suggested which enables one to take unto account the Fermi motion of nuclear nucleons in Monte-Carlo simulation of exclusive states in hadron-nucleus and nucleus-nucleus interactions and, in hadron-hadron interaction simulation, to take into account the quark transverse momentum without violation of the energy-momentum conservation law

General stability of composite panels reinforced with flexible rods taking account of the side boundary conditions

Science.gov (United States)

Dudchenko, A. A.; Elpat'evskii, A. N.

1995-07-01

Reinforced panels are the basic load-bearing elements of various structures. Optimization of massive structures requires consideration of deformation of the panel cross-sections. This is particularly important in determining the bearing strength at buckling. The load scheme, conditions for fixation of the panel cross-section, and bend-torsional stiffness taking account of the deformation of the rod cross-section affect the buckling load in real structures. The stress distribution prior to buckling must be known to solve the buckling problem properly. The stress in the panel is proportional to the active load. The stress distribution is assumed to be known according to our previous method [1]. The load scheme and panel dimensions are shown in Fig. 1. The stress distribution in the panel prior to buckling can be found using Eqs. (1)-(3). A view of the cross-section is given in Fig. 1. The displacements in the panel at buckling for the boundary area are found using Eqs. (4)-(6), while the stresses in the skin and stiffness are found using Eq. (7). Roots k1 and k2 are those of the characteristic equation and β is a dimensionless coordinate. The problem was solved using variational theory. The potential energy is given by Eqs. (8) and (9) by orihogonalization of Eqs. (5). The basic equations are converted to Eqs. (10) by evaluation of the components in Eqs. (8) and (9). Its calculation (11) gives the compression load. Optimization of parameter α gives the critical strength P1 = 6.93 kN (without taking account of the boundary area) and P2 = 5.31 kN (taking account of the boundary area).

πd scattering lengths taking into account the pion and nucleon mass differences

International Nuclear Information System (INIS)

Pupyshev, V.V.; Rakityanskii, S.A.

1985-01-01

The scattering lengths and s-wave phase shifts for πd elastic scattering are calculated in the framework of an isotopically noninvariant approach that takes into account the mass splitting of the pionic and nucleonic isomultiplets. It is shown that the particle mass differences lead to appearance of the imaginary parts in the πd scattering lengths (approx.10 -4 fm) not associated with pion absorption. The sensitivity of the mass-difference effects to variation of the parameters of the πN potential is studied and turns out to be small

Investigation of critical frequencies of the centrifugal compressor rotor with taking into account stiffness of bearings and seals

Directory of Open Access Journals (Sweden)

I. V. Pavlenko

2017-05-01

Full Text Available In this paper the implementation of the mathematical model for rotor free oscillations of centrifugal machines is considered with the use of the computer program “Critical frequencies of the rotor”. The advantage of the program is the possibility of taking into account any advance given analytic dependence of support and seal stiffness on the rotor speed. As a result of numerical calculation on the example of the multistage centrifugal compressor 295GTS2-190/44-100M eigenfrequencies, critical frequencies and corresponding mode shapes are defined. The credibility of the proposed mathematical model is confirmed by theorem of the mutual position for spectrum of eigenfrequencies and correspondent critical frequencies, as well as by comparing the results of dynamic calculation in the program “Critical frequencies of the rotor” with the results of numerical simulation in ANSYS using the 3D finite element model and drawing the Campbell diagram.

Optimizing transport logistics taking into account the state of roads and road traffic

Directory of Open Access Journals (Sweden)

Shikul’skaya Ol’ga Mikhaylovna

2015-12-01

Full Text Available The choice and use of rational routes at strict observance of deliveries terms help to achieve not only minimization of operational expenses, but also to reduce commodity and production stocks in warehouses by 1,5...2 times. Therefore special relevance is gained by the works allowing precisely calculating the volumes of a cargo transportation, to count the quantity of transport units necessary for providing cargo flow, to define the rational routes of transportation, and also to reduce total costs of transportation. On the basis of the analysis of the known mathematical methods applied in transport logistics, the authors drew a conclusion that the route of freight delivery is estimated according to the distance passed by the vehicle. However the time of freight delivery depends not only on distance, but also on a set of other factors, such as vehicle type, road capacity, intensity of transport stream, weather conditions, season and others. For taking note of additional factors when optimizing a freight delivery route the method of analogy and similarity is used by the authors. The transportation parameters were estimated by analogy with an electric chain. For this purpose the authors entered the new concepts “fictitious distance” and “conductivity of the road”. The mathematical model allowing optimizing the organization of freight delivery taking into account not only distances, but also the probable speed of the vehicle movement depending on the road quality, intensity of transport stream and weather conditions is developed. Further development of the system of decision-making support while choosing the optimum route of cargo delivery is planned.

To the theory of fluctuations in a non-equilibrium plasma with taking into account the particle collisional interaction

International Nuclear Information System (INIS)

Puchkov, V.A.

1998-01-01

A method for calculation of non-equilibrium fluctuations in a totally ionized stable plasma with taking into account the particle collisions is proposed. The spectrum of high-frequency fluctuations of the electric field is calculated by the developed method. The formula obtained for the spectrum takes into consideration both the Coulomb collisions and influence of collective effects on the collisions and is applicable for stable arbitrary distributions of electrons and ions

Procedure and code for calculating black control rods taking into account epithermal absorption, code CAS-1

International Nuclear Information System (INIS)

Martinc, R.; Trivunac, N.; Zivkovic, Z.

1964-12-01

This report describes the computer code CAS-1, calculation method and procedure applied for calculating the black control rods taking into account the epithermal neutron absorption. Results obtained for supercell method applied for regular lattice reflected in the multiplication medium is part of this report in addition to the computer code manual

Understanding and taking relational context into account is critical for social neuroscience

Directory of Open Access Journals (Sweden)

Elizabeth eClark-Polner

2014-03-01

Full Text Available Scientists have increasingly turned to the brain and to neuroscience more generally to further an understanding of social and emotional judgments and behavior. Yet, many neuroscientists (certainly not all do not consider the role of relational context. Moreover, most have not examined the impact of relational context in a manner that takes advantage of conceptual and empirical advances in relationship science. Here we emphasize that: (1 all social behavior takes place, by definition, within the context of a relationship (even if that relationship is a new one with a stranger, and (2 relational context shapes not only social thoughts, feelings and behaviors, but also some seemingly non-social thoughts, feelings and behaviors in profound ways. We define relational context and suggest that accounting for it in the design and interpretation of neuroscience research is essential to the development of a coherent, generalizable neuroscience of social behavior. We make our case in two ways: a We describe some existing neuroscience research in three substantive areas (perceiving and reacting to others’ emotions, providing help and receiving help that already has documented the powerful impact of relational context. b We describe some other neuroscience research from these same areas that has not taken relational context into account. Then, using findings from social and personality psychology, we make a case that different results almost certainly would have been found had the research been conducted in a different relational context. We neither attempt to review all evidence that relational context shapes neuroscience findings nor to put forward a theoretical analysis of all the ways relational context ought to shape neuroscience findings. Our goal is simply to urge greater and more systematic consideration of relational context in neuroscientific research.

Multigroup transport calculations of critical and fuel assemblies with taking into account the scattering anisotropy

International Nuclear Information System (INIS)

Rubin, I.E.; Dneprovskaya, N.M.

2005-01-01

A technique for calculation of reactor lattices by means of the transmission probabilities with taking into account the scattering anisotropy is generalized for the multigroup case. The errors of the calculated multiplication coefficients and energy release distributions do noe exceed practically the errors, of these values, obtained by the Monte Carlo method. The proposed method is most effective when determining the small difference effects [ru

A database model for evaluating material accountability safeguards effectiveness against protracted theft

International Nuclear Information System (INIS)

Sicherman, A.; Fortney, D.S.; Patenaude, C.J.

1993-07-01

DOE Material Control and Accountability Order 5633.3A requires that facilities handling special nuclear material evaluate their effectiveness against protracted theft (repeated thefts of small quantities of material, typically occurring over an extended time frame, to accumulate a goal quantity). Because a protracted theft attempt can extend over time, material accountability-like (MA) safeguards may help detect a protracted theft attempt in progress. Inventory anomalies, and material not in its authorized location when requested for processing are examples of MA detection mechanisms. Crediting such detection in evaluations, however, requires taking into account potential insider subversion of MA safeguards. In this paper, the authors describe a database model for evaluating MA safeguards effectiveness against protracted theft that addresses potential subversion. The model includes a detailed yet practical structure for characterizing various types of MA activities, lists of potential insider MA defeat methods and access/authority related to MA activities, and an initial implementation of built-in MA detection probabilities. This database model, implemented in the new Protracted Insider module of ASSESS (Analytic System and Software for Evaluating Safeguards and Security), helps facilitate the systematic collection of relevant information about MA activity steps, and ''standardize'' MA safeguards evaluations

Mathematical Model Taking into Account Nonlocal Effects of Plasmonic Structures on the Basis of the Discrete Source Method

Science.gov (United States)

Eremin, Yu. A.; Sveshnikov, A. G.

2018-04-01

The discrete source method is used to develop and implement a mathematical model for solving the problem of scattering electromagnetic waves by a three-dimensional plasmonic scatterer with nonlocal effects taken into account. Numerical results are presented whereby the features of the scattering properties of plasmonic particles with allowance for nonlocal effects are demonstrated depending on the direction and polarization of the incident wave.

Taking account of the recoil effect under a light particle scattering on two heavy particles

International Nuclear Information System (INIS)

Peresypkin, V.V.

1978-01-01

Proceeding from the Faddeev equations the derivation of the Bruekner formula describing a light particle scattering by a system of two fixed force centers is presented. Using the zero-range two-particle potential and assuming the ratio of the incident particle mass to the heavy particle mass to be a small perturbation parameter the correction to the Bruekner formula is obtained taking into account the heavy particle recoil

Implementing a trustworthy cost-accounting model.

Science.gov (United States)

Spence, Jay; Seargeant, Dan

2015-03-01

Hospitals and health systems can develop an effective cost-accounting model and maximize the effectiveness of their cost-accounting teams by focusing on six key areas: Implementing an enhanced data model. Reconciling data efficiently. Accommodating multiple cost-modeling techniques. Improving transparency of cost allocations. Securing department manager participation. Providing essential education and training to staff members and stakeholders.

Accounting for the influence of vegetation and landscape improves model transferability in a tropical savannah region

NARCIS (Netherlands)

Gao, H.; Hrachowitz, M.; Sriwongsitanon, Nutchanart; Fenicia, F.; Gharari, S.; Savenije, H.H.G.

2016-01-01

Understanding which catchment characteristics dominate hydrologic response and how to take them into account remains a challenge in hydrological modeling, particularly in ungauged basins. This is even more so in nontemperate and nonhumid catchments, where—due to the combination of seasonality and

Understanding financial crisis through accounting models

NARCIS (Netherlands)

Bezemer, D.J.

2010-01-01

This paper presents evidence that accounting (or flow-of-funds) macroeconomic models helped anticipate the credit crisis and economic recession Equilibrium models ubiquitous in mainstream policy and research did not This study traces the Intellectual pedigrees of the accounting approach as an

The Lower Extremities Exoskeleton Actuator Dynamics Research Taking into Account Support Reaction

Directory of Open Access Journals (Sweden)

A. A. Vereikin

2014-01-01

Full Text Available The article shows high relevance of research, aimed at the robotic exoskeleton creation. It defines some problems related to the process of their designing; including a lack of power supply to provide enough autonomy, and difficulties of man-machine complex control. There is a review of literature on the walking robots with tree-like kinematic structure development. This work reflects the continuing investigations, currently conducted by the authors, and relies heavily on the results of previous works, devoted to this subject.The article presents the exoskeleton dynamics equation, taking into account the impact of external forces and torques, as well as external relations imposed. Using a model of lower extremities exoskeleton developed in SolidWorks software complex, baricentric parameters of the actuator links were found. The different types of movements, committed due to harmonic changes of generalized coordinates in exoskeleton degrees of mobility, equipped with electrohydraulic actuators, were analyzed. The laws of generalized coordinate changes in time, corresponding to the worst case loading, were found. All the necessary input data for the exoskeleton dynamics equation solution were determined.The numerical values of all components of the dynamics equation were obtained as result of the dynamics equation simulation. In this case, the exoskeleton actuator load capacity was assumed to be 50 kg. The article shows dependences of torque and power in the actuator degrees of mobility on the time, as well as a curve of total capacity of all drives both, ignoring and taking into consideration the support surface reactions. Obtained dependences are the initial data for the calculation of the drive system.The proposed method for determination of exoskeleton energy parameters allows developer to perform a prompt evaluation of various options for the actuator design in accordance with the selected criteria. As a main evaluation criterion, a minimum

Modelling in Accounting. Theoretical and Practical Dimensions

Directory of Open Access Journals (Sweden)

Teresa Szot-Gabryś

2010-10-01

Full Text Available Accounting in the theoretical approach is a scientific discipline based on specific paradigms. In the practical aspect, accounting manifests itself through the introduction of a system for measurement of economic quantities which operates in a particular business entity. A characteristic of accounting is its flexibility and ability of adaptation to information needs of information recipients. One of the main currents in the development of accounting theory and practice is to cover by economic measurements areas which have not been hitherto covered by any accounting system (it applies, for example, to small businesses, agricultural farms, human capital, which requires the development of an appropriate theoretical and practical model. The article illustrates the issue of modelling in accounting based on the example of an accounting model developed for small businesses, i.e. economic entities which are not obliged by law to keep accounting records.

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

Questioning Stakeholder Legitimacy: A Philanthropic Accountability Model.

Science.gov (United States)

Kraeger, Patsy; Robichau, Robbie

2017-01-01

Philanthropic organizations contribute to important work that solves complex problems to strengthen communities. Many of these organizations are moving toward engaging in public policy work, in addition to funding programs. This paper raises questions of legitimacy for foundations, as well as issues of transparency and accountability in a pluralistic democracy. Measures of civic health also inform how philanthropic organizations can be accountable to stakeholders. We propose a holistic model for philanthropic accountability that combines elements of transparency and performance accountability, as well as practices associated with the American pluralistic model for democratic accountability. We argue that philanthropic institutions should seek stakeholder and public input when shaping any public policy agenda. This paper suggests a new paradigm, called philanthropic accountability that can be used for legitimacy and democratic governance of private foundations engaged in policy work. The Philanthropic Accountability Model can be empirically tested and used as a governance tool.

Real-time UV-visible spectroscopy analysis of purple membrane-polyacrylamide film formation taking into account Fano line shapes and scattering.

Science.gov (United States)

Gomariz, María; Blaya, Salvador; Acebal, Pablo; Carretero, Luis

2014-01-01

We theoretically and experimentally analyze the formation of thick Purple Membrane (PM) polyacrylamide (PA) films by means of optical spectroscopy by considering the absorption of bacteriorhodopsin and scattering. We have applied semiclassical quantum mechanical techniques for the calculation of absorption spectra by taking into account the Fano effects on the ground state of bacteriorhodopsin. A model of the formation of PM-polyacrylamide films has been proposed based on the growth of polymeric chains around purple membrane. Experimentally, the temporal evolution of the polymerization process of acrylamide has been studied as function of the pH solution, obtaining a good correspondence to the proposed model. Thus, due to the formation of intermediate bacteriorhodopsin-doped nanogel, by controlling the polymerization process, an alternative methodology for the synthesis of bacteriorhodopsin-doped nanogels can be provided.

Influence of taking into account in-pressurizer convective heat- and mass transfer influence effects at the transients in VVER with code RELAP 5/MOD 3.2

International Nuclear Information System (INIS)

Konovalyuk, L.N.; Shevelev, D.V.; Kravchenko, V.G.

2003-01-01

PRZ model is proposed which allows taking into account in pressurizer convective heat- and mass transfer influence effects at the transients in VVER (PWR) Type Reactors case when calculations performed with using 1D thermohydraulic codes. The theoretical backgrounds are given to define the transients with the convective coolant instability in PRZ. The instability threshold is given for real PRZ geometry

An Integrative Model of the Strategic Management Accounting at the Enterprises of Chemical Industry

Directory of Open Access Journals (Sweden)

Aleksandra Vasilyevna Glushchenko

2016-06-01

Full Text Available Currently, the issues of information and analytical support of strategic management enabling to take timely and high-quality management decisions, are extremely relevant. Conflicting and poor information, haphazard collected in the practice of large companies from unreliable sources, affects the effective implementation of their development strategies and carries the threat of risk, by the increasing instability of the external environment. Thus chemical industry is one of the central places in the industry of Russia and, of course, has its specificity in the formation of the informationsupport system. Such an information system suitable for the development and implementation of strategic directions, changes in recognized competitive advantages of strategic management accounting. The issues of the lack of requirements for strategic accounting information, its inconsistency in the result of simultaneous accumulation in different parts and using different methods of calculation and assessment of indicators is impossible without a well-constructed model of organization of strategic management accounting. The purpose of this study is to develop such a model, the implementation of which will allow realizing the possibility of achieving strategic goals by harmonizing information from the individual objects of the strategic account to increase the functional effectiveness of management decisions with a focus on strategy. Case study was based on dialectical logic and methods of system analysis, and identifying causal relationships in building a model of strategic management accounting that contributes to the forecasts of its development. The study proposed to implement an integrative model of organization of strategic management accounting. The purpose of a phased implementation of this model defines the objects and tools of strategic management accounting. Moreover, it is determined that from the point of view of increasing the usefulness of management

Theoretical investigation of the energy spectra of the oxygen isoelectronic sequences taking into account relativistic corrections

International Nuclear Information System (INIS)

Bogdanovich, P.O.; Shadzhyuvene, S.D.; Boruta, I.I.; Rudzikas, Z.B.

1976-01-01

A method for calculating energy spectra of atoms and ions having complex electron configurations is developed which takes into account relativistic corrections of the order of magnitude of the square of the structure constant. The corrections included are caused by the dependence of the electron mass on velocity; by orbit-orbit interaction; by contact interaction and by spin-orbit interaction. The method described is realized in the form of universal algorithms and programs which are written in the Fortran 4 in the BESM-6 version. Examples are given of calculating the ground ls 2 2s 2 2p 6 configuration and two excited ls 2 2s 2 2p 3 3s and ls 2 2s2p 5 ones of the isoelectronic oxygen series, both with and without taking into account the relativistic corrections. The value of the nuclear charge varies from Z=8 to Z=80. The contribution of relativistic corrections increases with Z. The effect of relativistic corrections on the distance between the centers of gravity of ground and excited configurations increases with Z. The comparison of the results obtained with experimental data is made

An oscillator model of the timing of turn-taking.

Science.gov (United States)

Wilson, Margaret; Wilson, Thomas P

2005-12-01

When humans talk without conventionalized arrangements, they engage in conversation--that is, a continuous and largely nonsimultaneous exchange in which speakers take turns. Turn-taking is ubiquitous in conversation and is the normal case against which alternatives, such as interruptions, are treated as violations that warrant repair. Furthermore, turn-taking involves highly coordinated timing, including a cyclic rise and fall in the probability of initiating speech during brief silences, and involves the notable rarity, especially in two-party conversations, of two speakers' breaking a silence at once. These phenomena, reported by conversation analysts, have been neglected by cognitive psychologists, and to date there has been no adequate cognitive explanation. Here, we propose that, during conversation, endogenous oscillators in the brains of the speaker and the listeners become mutually entrained, on the basis of the speaker's rate of syllable production. This entrained cyclic pattern governs the potential for initiating speech at any given instant for the speaker and also for the listeners (as potential next speakers). Furthermore, the readiness functions of the listeners are counterphased with that of the speaker, minimizing the likelihood of simultaneous starts by a listener and the previous speaker. This mutual entrainment continues for a brief period when the speech stream ceases, accounting for the cyclic property of silences. This model not only captures the timing phenomena observed inthe literature on conversation analysis, but also converges with findings from the literatures on phoneme timing, syllable organization, and interpersonal coordination.

Taking account of valence and core electronic wavefunction orthogonality in the semiempirical molecular orbital calculations

International Nuclear Information System (INIS)

Ginejtite, V.L.; Balyavichyus, L.Z.

1979-01-01

Some shortcomings of the semiempirical method CNDO/1 (complete naglect of differential overlap) taking into account wave function orthogonalities of outer valence electrons to inner shells are being explained. To avoid these shortcomings the introduction of pseudopotential is recommended. Addition of the potential excludes overestimation of attraction among chemically unbounded atoms, corrects underestimation of the single, double and triple S-S coupling, gives reasons for some suppositions of the semiempirical methods, gives a truthful distribution of the electronic levels

IS IT IMPORTANT THE ACCOUNTING MODEL USED BY THE ECONOMIC ENTITY IN MAKING DECISIONS BY THE USERS OF THE INFORMATION? POINTS OF VIEW.

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Luminita Rus

2014-07-01

Full Text Available Nowadays it is vital to stay informed. But why is the information so important? The following will present the role and the importance of accounting information in decision-making regarding economic entity. Is accounting information a want or a need? Can accounting information be interpreted correctly indifferent of the accounting model used? Decisions made by the consumers of accounting information would be the same in terms of using the "cash" or "accrual" method? Based on these questions, this paper presents data as a whole for everyone and from where each consumer of information can extract only the part that they are interested in and which is useful for them. This paper follows the interests of users of accounting information regarding the interest, the need for information and the decisions they may take as a result of the information received, and also of the accounting model used by the entity from which the information is expected. This paper does not include all users of the accounting information that have interest in the economic entity, nor does it take into account all the information that are affected by the use of a model of accounting or the other one of the economic entity, but we can conclude that there are situations in which users ' decisions are influenced by the accounting model used, and others where there is no influence. We can't rule on any model to be the best; it is good that provides useful information showing the true reality of the economic entity.

Who Is He? Children with ASD and ADHD Take the Listener into Account in Their Production of Ambiguous Pronouns.

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Sanne J M Kuijper

Full Text Available During conversation, speakers constantly make choices about how specific they wish to be in their use of referring expressions. In the present study we investigate whether speakers take the listener into account or whether they base their referential choices solely on their own representation of the discourse. We do this by examining the cognitive mechanisms that underlie the choice of referring expression at different discourse moments. Furthermore, we provide insights into how children with Autism Spectrum Disorder (ASD and Attention Deficit Hyperactivity Disorder (ADHD use referring expressions and whether their use differs from that of typically developing (TD children. Children between 6 and 12 years old (ASD: n=46; ADHD: n=37; TD: n=38 were tested on their production of referring expressions and on Theory of Mind, response inhibition and working memory. We found support for the view that speakers take the listener into account when choosing a referring expression: Theory of Mind was related to referential choice only at those moments when speakers could not solely base their choice on their own discourse representation to be understood. Working memory appeared to be involved in keeping track of the different referents in the discourse. Furthermore, we found that TD children as well as children with ASD and children with ADHD took the listener into account in their choice of referring expression. In addition, children with ADHD were less specific than TD children in contexts with more than one referent. The previously observed problems with referential choice in children with ASD may lie in difficulties in keeping track of longer and more complex discourses, rather than in problems with taking into account the listener.

On Assumptions in Development of a Mathematical Model of Thermo-gravitational Convection in the Large Volume Process Tanks Taking into Account Fermentation

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P. M. Shkapov

2015-01-01

Full Text Available The paper provides a mathematical model of thermo-gravity convection in a large volume vertical cylinder. The heat is removed from the product via the cooling jacket at the top of the cylinder. We suppose that a laminar fluid motion takes place. The model is based on the NavierStokes equation, the equation of heat transfer through the wall, and the heat transfer equation. The peculiarity of the process in large volume tanks was the distribution of the physical parameters of the coordinates that was taken into account when constructing the model. The model corresponds to a process of wort beer fermentation in the cylindrical-conical tanks (CCT. The CCT volume is divided into three zones and for each zone model equations was obtained. The first zone has an annular cross-section and it is limited to the height by the cooling jacket. In this zone the heat flow from the cooling jacket to the product is uppermost. Model equation of the first zone describes the process of heat transfer through the wall and is presented by linear inhomogeneous differential equation in partial derivatives that is solved analytically. For the second and third zones description there was a number of engineering assumptions. The fluid was considered Newtonian, viscous and incompressible. Convective motion considered in the Boussinesq approximation. The effect of viscous dissipation is not considered. The topology of fluid motion is similar to the cylindrical Poiseuille. The second zone model consists of the Navier-Stokes equations in cylindrical coordinates with the introduction of a simplified and the heat equation in the liquid layer. The volume that is occupied by an upward convective flow pertains to the third area. Convective flows do not mix and do not exchange heat. At the start of the process a medium has the same temperature and a zero initial velocity in the whole volume that allows us to specify the initial conditions for the process. The paper shows the

FACTORS THAT INFLUENCE STUDENTS DO TAKE AN ACCOUNTANCY COURSE IN SÃO PAULO CITY UNIVERSITIES

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Ivam Ricardo Peleias

2015-11-01

Full Text Available Adolescence is a period of time when young adults need to make decisions and choose their own ways, at the expense of other options.  That is the time when they have to deal with the first demands in their professional choice. Many factors influence this choice. One of the possible existing alternatives for a regulated carreer is to become an accountant. Two importante factors may influence this choice: the university in which the students take their graduation course and the place where they live. In this context, the aim of this research was to investigate and analyse factors that influence the decision of a group of students to take an Accountancy Course. It was made deep interviews with first semestre students, three from FECAP and three from PUC-SP, two Brazilian universities. The content analysis was applied so as to interpret the results. The most influent factor was the employability, as some students believe they will have a future job or because many are already working in the area. Differently from litterature, it was stated that parents do not influence directly in students´ choice of a course. The results encourage more investigations, to deepen matters related to employability and the students concernig the Job Market. Moreover, it encourages bigger sample researches, to confirm or not the results.

Determination of charged particle beam parameters with taking into account of space charge

International Nuclear Information System (INIS)

Ishkhanov, B.S.; Poseryaev, A.V.; Shvedunov, V.I.

2005-01-01

One describes a procedure to determine the basic parameters of a paraxial axially-symmetric beam of charged particles taking account of space charge contribution. The described procedure is based on application of the general equation for beam envelope. Paper presents data on its convergence and resistance to measurement errors. The position determination error of crossover (stretching) and radius of beam in crossover is maximum 15% , while the emittance determination error depends on emittance and space charge correlation. The introduced procedure was used to determine parameters of the available electron gun 20 keV energy beam with 0.64 A current. The derived results turned to agree closely with the design parameters [ru

Contour of the Lsub(a) line of hydrogen-like ions in a dense plasma with take into account the hyperfine structure and Lamb shift

International Nuclear Information System (INIS)

Akhmedov, E.Kh.; Godunov, A.L.; Zemtsov, Yu.K.

1985-01-01

A theory of the contour of the Lsub(α) line of hydrogen-like ions in a dense plasma is developed by taking into account the hyperfine structure and Lamb and density shifts of levels. The effects of the ion microfield on the impact electron contribution to the widths and the radiative transition probabilities are taken into account. The ion microfield distribution function is found by taking into account the ion correlations. Results are presented of numerical calculations of the line contours for the Ne10, Al13 and Ar18 ions in a wide range of electron concentration

Accounting for household heterogeneity in general equilibrium economic growth models

International Nuclear Information System (INIS)

Melnikov, N.B.; O'Neill, B.C.; Dalton, M.G.

2012-01-01

We describe and evaluate a new method of aggregating heterogeneous households that allows for the representation of changing demographic composition in a multi-sector economic growth model. The method is based on a utility and labor supply calibration that takes into account time variations in demographic characteristics of the population. We test the method using the Population-Environment-Technology (PET) model by comparing energy and emissions projections employing the aggregate representation of households to projections representing different household types explicitly. Results show that the difference between the two approaches in terms of total demand for energy and consumption goods is negligible for a wide range of model parameters. Our approach allows the effects of population aging, urbanization, and other forms of compositional change on energy demand and CO 2 emissions to be estimated and compared in a computationally manageable manner using a representative household under assumptions and functional forms that are standard in economic growth models.

CLOUD ACCOUNTING – A NEW PARADIGM OF ACCOUNTING POLICIES

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Cristina PRICHICI

2015-04-01

Full Text Available In the current economic background companies invest in finding complete solutions for the integration of all business functions (sales, logistics, accounting aso., control, centralized coordination and harmonization of systems and financial management operations, data storage and resilience of services as well as cost savings. Technological trend of recent years brings forward the concept of cloud computing, an innovative model of processing and storage of data that allows companies to run business processes on IT infrastructures in conditions of economical optimization. Cloud computing allows companies to effectively and economically use IT applications and infrastructures through the model "use as you need and pay as you go". However, before deploying the data and applications in the virtual environment, organizations must take into account the implications of such a decision on the financial reporting process. In this respect, the paper aims to analyze the impact of cloud computing technology onthe main operational modules used for obtaining accounting data for financial reporting.

Theory of differential and integral scattering of laser radiation by a dielectric surface taking a defect layer into account

NARCIS (Netherlands)

Azarova, VV; Dmitriev, VG; Lokhov, YN; Malitskii, KN

The differential and integral light scattering by dielectric surfaces is studied theoretically taking a thin nearsurface defect layer into account. The expressions for the intensities of differential and total integral scattering are found by the Green function method. Conditions are found under

Modelling the long term alteration of concretes: taking carbonation into account

International Nuclear Information System (INIS)

Badouix, Franck

1999-01-01

After an introduction on the storage and warehousing of wastes from the nuclear industry (principles and objectives, general historic context, classification of radioactive wastes), an overview of studies performed within the CEA on wastes (activities related to the fuel cycle, research on warehousing and storage materials), and an introduction to the development of a general code of simulation of the degradation of cement matrix material and of a modelling of concrete carbonation under water, this research thesis reports a bibliographical study on the following topics: case of a non-altered hydrated concrete, expertise performed on altered materials on industrial sites, alteration of CPA-CEM I paste (alteration by demineralized water, carbonation). Based on these observations, a simplified model is developed for the cross diffusion of calcium and carbonates in a semi-infinite inert porous matrix of portlandite. This model is used to simulate degradations performed in laboratory on a CPA-CEM I paste. This model reveals to be insufficient as far as carbonation is concerned. Tests are performed to study the influence of granulates on a concrete (from an industrial site or elaborated in laboratory with a known composition) in water with low mineral content. A model is developed to understand the behaviour of paste-granulate interfaces. Then, concretes are lixiviated in carbonated water, and by using previous results and the simplified modelling of carbonation, simulations are performed and compared with experimental results [fr

Modeling take-over performance in level 3 conditionally automated vehicles.

Science.gov (United States)

Gold, Christian; Happee, Riender; Bengler, Klaus

2017-11-28

Taking over vehicle control from a Level 3 conditionally automated vehicle can be a demanding task for a driver. The take-over determines the controllability of automated vehicle functions and thereby also traffic safety. This paper presents models predicting the main take-over performance variables take-over time, minimum time-to-collision, brake application and crash probability. These variables are considered in relation to the situational and driver-related factors time-budget, traffic density, non-driving-related task, repetition, the current lane and driver's age. Regression models were developed using 753 take-over situations recorded in a series of driving simulator experiments. The models were validated with data from five other driving simulator experiments of mostly unrelated authors with another 729 take-over situations. The models accurately captured take-over time, time-to-collision and crash probability, and moderately predicted the brake application. Especially the time-budget, traffic density and the repetition strongly influenced the take-over performance, while the non-driving-related tasks, the lane and drivers' age explained a minor portion of the variance in the take-over performances. Copyright © 2017 Elsevier Ltd. All rights reserved.

Contribution for the assessment and simplified calculation of structures taking into account hysteresis evolution

International Nuclear Information System (INIS)

Dorka, U.E.

1988-01-01

By defining a scalar function of comparison in general and isolating one-dimensional cyclic hysteresis curves for field elements, the foundation is laid for a unified way of judging systems with chain-type structure taking into account hysteresis evolution. A general description of this evolution leads to certain evolutionary properties, with the 'linear' and 'uniform' evolution covering the usual methods for low-cycle fatigue (Miner's rule, Manson-Coffin, Rainflow, etc.). For the more realistic case of an 'exponential' and 'consistent' evolution, experimentally verifiable typ-functions are given which enable with fair accuracy an approximate time-domain computation of a system regarding hysteresis evolution. (orig.) [de

Using a Software Tool in Forecasting: a Case Study of Sales Forecasting Taking into Account Data Uncertainty

Science.gov (United States)

Fabianová, Jana; Kačmáry, Peter; Molnár, Vieroslav; Michalik, Peter

2016-10-01

Forecasting is one of the logistics activities and a sales forecast is the starting point for the elaboration of business plans. Forecast accuracy affects the business outcomes and ultimately may significantly affect the economic stability of the company. The accuracy of the prediction depends on the suitability of the use of forecasting methods, experience, quality of input data, time period and other factors. The input data are usually not deterministic but they are often of random nature. They are affected by uncertainties of the market environment, and many other factors. Taking into account the input data uncertainty, the forecast error can by reduced. This article deals with the use of the software tool for incorporating data uncertainty into forecasting. Proposals are presented of a forecasting approach and simulation of the impact of uncertain input parameters to the target forecasted value by this case study model. The statistical analysis and risk analysis of the forecast results is carried out including sensitivity analysis and variables impact analysis.

An object-oriented model for ex ante accounting information

NARCIS (Netherlands)

Verdaasdonk, P.J.A.

2003-01-01

Present accounting data models such as the Research-Event-Agent (REA) model merely focus on the modeling of static accounting phenomena. In this paper, it is argued that these models are not able to provide relevant ex ante accounting data for operations management decisions. These decisions require

ANALYSIS OF RELIABILITY OF NONRECTORABLE REDUNDANT POWER SYSTEMS TAKING INTO ACCOUNT COMMON FAILURES

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V. A. Anischenko

2014-01-01

Full Text Available Reliability Analysis of nonrestorable redundant power Systems of industrial plants and other consumers of electric energy was carried out. The main attention was paid to numbers failures influence, caused by failures of all elements of System due to one general reason. Noted the main possible reasons of common failures formation. Two main indicators of reliability of non-restorable systems are considered: average time of no-failure operation and mean probability of no-failure operation. Modeling of failures were carried out by mean of division of investigated system into two in-series connected subsystems, one of them indicated independent failures, but the other indicated common failures. Due to joined modeling of single and common failures resulting intensity of failures is the amount incompatible components: intensity statistically independent failures and intensity of common failures of elements and system in total.It is shown the influence of common failures of elements on average time of no-failure operation of system. There is built the scale of preference of systems according to criterion of  average time maximum of no-failure operation, depending on portion of common failures. It is noticed that such common failures don’t influence on the scale of preference, but  change intervals of time, determining the moments of systems failures and excepting them from the number of comparators. There were discussed two problems  of conditionally optimization of  systems’  reservation choice, taking into account their reliability and cost. The first problem is solved due to criterion of minimum cost of system providing mean probability of no-failure operation, the second problem is solved due to criterion of maximum of mean probability of no-failure operation with cost limitation of system.

DMFCA Model as a Possible Way to Detect Creative Accounting and Accounting Fraud in an Enterprise

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Jindřiška Kouřilová

2013-05-01

Full Text Available The quality of reported accounting data as well as the quality and behaviour of their users influence the efficiency of an enterprise’s management. Its assessment could therefore be changed as well. To identify creative accounting and fraud, several methods and tools were used. In this paper we would like to present our proposal of the DMFCA (Detection model Material Flow Cost Accounting balance model based on environmental accounting and the MFCA (Material Flow Cost Accounting as its method. The following balance areas are included: material, financial and legislative. Using the analysis of strengths and weaknesses of the model, its possible use within a production and business company were assessed. Its possible usage to the detection of some creative accounting techniques was also assessed. The Model is developed in details for practical use and describing theoretical aspects.

TO THE SOLUTION OF PROBLEMS ABOUT THE RAILWAYS CALCULATION FOR STRENGTH TAKING INTO ACCOUNT UNEQUAL ELASTICITY OF THE SUBRAIL BASE

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D. M. Kurhan

2014-11-01

Full Text Available Purpose. The module of elasticity of the subrail base is one of the main characteristics for an assessment intense the deformed condition of a track. Need for different cases to consider unequal elasticity of the subrail base repeatedly was considered, however, results contained rather difficult mathematical approaches and the obtained decisions didn't keep within borders of standard engineering calculation of a railway on strength. Therefore the purpose of this work is obtaining the decision within this document. Methodology. It is offered to consider a rail model as a beam which has the distributed loading of such outline corresponding to value of the module of elasticity that gives an equivalent deflection at free seating on bearing parts. Findings. The method of the accounting of gradual change of the module of elasticity of the subrail base by means of the correcting coefficient in engineering calculation of a way on strength was received. Expansion of existing calculation of railways strength was developed for the accounting of sharp change of the module of elasticity of the subrail base (for example, upon transition from a ballast design of a way on the bridge. The characteristic of change of forces operating from a rail on a basis, depending on distance to the bridge on an approach site from a ballast design of a way was received. The results of the redistribution of forces after a sudden change in the elastic modulus of the base under the rail explain the formation of vertical irregularities before the bridge. Originality. The technique of engineering calculation of railways strength for performance of calculations taking into account unequal elasticity of the subrail base was improved. Practical value. The obtained results allow carrying out engineering calculations for an assessment of strength of a railway in places of unequal elasticity caused by a condition of a way or features of a design. The solution of the return task on

A simple model to quantitatively account for periodic outbreaks of the measles in the Dutch Bible Belt

Science.gov (United States)

Bier, Martin; Brak, Bastiaan

2015-04-01

In the Netherlands there has been nationwide vaccination against the measles since 1976. However, in small clustered communities of orthodox Protestants there is widespread refusal of the vaccine. After 1976, three large outbreaks with about 3000 reported cases of the measles have occurred among these orthodox Protestants. The outbreaks appear to occur about every twelve years. We show how a simple Kermack-McKendrick-like model can quantitatively account for the periodic outbreaks. Approximate analytic formulae to connect the period, size, and outbreak duration are derived. With an enhanced model we take the latency period in account. We also expand the model to follow how different age groups are affected. Like other researchers using other methods, we conclude that large scale underreporting of the disease must occur.

Working time of doctors in medical entities taking into account practical application of working time systems

Directory of Open Access Journals (Sweden)

Jagoda Jaskulska

2015-12-01

all their formal working hours. In such cases it seems right to aim to reduce the number of not-working hours and complete the doctor’s weekly workload with medical duty hours only when necessary. The authors present how theoretical deliberations on designing working time schedules are manifested in practice. They take into account the basic assumptions concerning working time, specific provisions of the Medical Services Act and the recent decisions of the Supreme Court (further referred to as: SC.

A new method of taking into account the Coulomb interaction in the Logunov - Tavkhelidze quasipotential approach

International Nuclear Information System (INIS)

Tyukhtyaev, Yu.N.

1982-01-01

The problem of taking into account the Coulomb interaction of the ladder type in the analysis of bound states in quantum electrodynamics is discussed in the framework of the quasipotential approach. The main qiasipotential equation and the quasipotential are expressed in the terms of the two-time positive frequency Coulomb Green functions. The corresponding perturbation theory is developed which makes it possible to calculate the shifts of the energy levels in hydrogen-like atoms up to α 6 lnα terms

Development of Near Optimal Rule-Based Control for Plug-In Hybrid Electric Vehicles Taking into Account Drivetrain Component Losses

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Hanho Son

2016-05-01

Full Text Available A near-optimal rule-based mode control (RBC strategy was proposed for a target plug-in hybrid electric vehicle (PHEV taking into account the drivetrain losses. Individual loss models were developed for drivetrain components including the gears, planetary gear (PG, bearings, and oil pump, based on experimental data and mathematical governing equations. Also, a loss model for the power electronic system was constructed, including loss from the motor-generator while rotating in the unloaded state. To evaluate the effect of the drivetrain losses on the operating mode control strategy, backward simulations were performed using dynamic programming (DP. DP selects the operating mode, which provides the highest efficiency for given driving conditions. It was found that the operating mode selection changes when drivetrain losses are included, depending on driving conditions. An operating mode schedule was developed with respect to the wheel power and vehicle speed, and based on the operating mode schedule, a RBC was obtained, which can be implemented in an on-line application. To evaluate the performance of the RBC, a forward simulator was constructed for the target PHEV. The simulation results show near-optimal performance of the RBC compared with dynamic-programming-based mode control in terms of the mode operation time and fuel economy. The RBC developed with drivetrain losses taken into account showed a 4%–5% improvement of the fuel economy over a similar RBC, which neglected the drivetrain losses.

The Papers Printing Quality Complex Assessment Algorithm Development Taking into Account the Composition and Production Technological Features

Science.gov (United States)

Babakhanova, Kh A.; Varepo, L. G.; Nagornova, I. V.; Babluyk, E. B.; Kondratov, A. P.

2018-04-01

Paper is one of the printing system key components causing the high-quality printed products output. Providing the printing companies with the specified printing properties paper, while simultaneously increasing the paper products range and volume by means of the forecasting methods application and evaluation during the production process, is certainly a relevant problem. The paper presents the printing quality control algorithm taking into consideration the paper printing properties quality assessment depending on the manufacture technological features and composition variation. The information system including raw material and paper properties data and making possible pulp and paper enterprises to select paper composition optimal formulation is proposed taking into account the printing process procedure peculiarities of the paper manufacturing with specified printing properties.

Taking into account of the aging and the damage in the size determination of composite materials structures

International Nuclear Information System (INIS)

Mercier, J.

2006-11-01

The aim of this study was to better understand the aging of glass fibres-epoxy composites exposed to humid conditions and loading so as to predict its effects on the lifetimes of composite structures. Water diffusion was first experimentally investigated by gravimetric method to determine water sorption kinetics for different humid conditions. A Fickian model of diffusion could describe the results obtained. Specimens, saturated at different levels, were mechanically characterised. Decreases of mechanical properties as a function of water uptake were revealed by tensile tests. Damage by cracking and the coupling with humidity were then studied. Differences between reversible and irreversible changes in properties were revealed and analysed in detail. A predictive model taking into account effects due to water and/or mechanical loading is proposed, using finite element method. As a first step, in modelling the diffusion process, the non-uniform water distribution across the composite are determined for any conditions (temperature, humidity, aging time). The resulting mechanical properties of the material, as a function of the absorbed water concentration, are determined in each point. Then, diffusion/mechanic coupled calculation allows to determine material global properties from properties at each point. It is then possible to predict continuous evolution of rigidity during aging time, at all stages of water absorption and matrix cracking, for any condition (temperature, humidity, thickness, mechanical loading level). (author)

Loading Processes Dynamics Modelling Taking into Account the Bucket-Soil Interaction

Directory of Open Access Journals (Sweden)

Carmen Debeleac

2007-10-01

Full Text Available The author propose three dynamic models specialized for the vibrations and resistive forces analysis that appear at the loading process with different construction equipment like frontal loaders and excavators.The models used putting into evidence the components of digging: penetration, cutting, and loading.The conclusions of this study consist by evidentiate the dynamic overloads that appear on the working state and that induced the self-oscillations into the equipment structure.

Selection of option of pregame warm-up in handball taking into account features of force of the nervous system of sportsmen

Directory of Open Access Journals (Sweden)

Helen Gant

2016-06-01

Full Text Available Purpose: to develop recommendations about the organization of warm-up for handball players of 13–14 years old taking into account force of the nervous system (NS of players. Material & Methods: 28 handball players of 13–14 years old of Kharkov and Ternovka took part in the research; methods were used: analysis of scientific and methodical literature, technique of "Tapping-test". Results: need of the search of new ways of the increase of efficiency of the competitive activity of young handball players is proved theoretically. Psychological characteristics of handball players of 13–14 years old with a different force of the nervous system are provided. Practical recommendations about the organization of pregame warm-up of handball players of 13–14 years old taking into account force of nervous system of sportsmen are developed. Conclusions: handball players of 13–14 years old can be divided into five groups, concerning force of their nervous system by the results of the conducted research: strong NS (28,57%, average (21,43%, weak (17,86% and average and weak (14,29%, average and strong (17,86%. Recommendations about the organization and carrying out pregame warm-up of handball players of 13–14 years old, taking into account force of the nervous system of sportsmen were developed, considering the results of the psychological research of sportsmen.

Kinetics of silver release from microfuel with taking into account the limited-solubility effect

Science.gov (United States)

Ivanov, A. S.; Rusinkevich, A. A.

2014-12-01

The effect of a limited solubility of silver in silicon carbide on silver release from a microfuel with a TRISO coating is studied. It is shown that a limited solubility affects substantially both concentration profiles and silver release from a microfuel over a broad range of temperatures. A procedure is developed for obtaining fission-product concentration profiles in a microfuel and graphs representing the flow and integrated release of fission products on the basis of data from neutron-physics calculations and results obtained by calculating thermodynamics with the aid of the Ivtanthermo code and kinetics with the aid of the FP-Kinetics code. This procedure takes into account a limited solubility of fission products in protective coatings of microfuel.

Self-consistent description of isobaric 0+ states taking the one-particle continuum into account exactly

International Nuclear Information System (INIS)

Pyatov, N.I.; Salamov, D.I.; Fayans, S.A.

1981-01-01

The properties of discrete and resonance isobaric 0 + states of nuclei are studied within the framework of a self-consistent approach. The equations for the charge-exchange effective field are solved in the coordinate representation taking the one-particle continuum into account exactly. Microscopic estimates of the analog-state energies and the matrix elements, transition densities, and strength functions of the isospin-allowed and forbidden Fermi transitions are obtained together with the values of the isospin admixtures in the ground states of the parent nuclei and their analogs. The escape widths of the isobaric resonances are also discussed

Assessment of W7-X plasma vessel pressurisation in case of LOCA taking into account in-vessel components

Energy Technology Data Exchange (ETDEWEB)

Urbonavičius, E., E-mail: Egidijus.Urbonavicius@lei.lt; Povilaitis, M., E-mail: Mantas.Povilaitis@lei.lt; Kontautas, A., E-mail: Aurimas.Kontautas@lei.lt

2015-11-15

Highlights: • Analysis of the vacuum vessel response to the LOCA in W7-X was performed using lumped-parameter codes COCOSYS and ASTEC. • Benchmarking of the results received with two codes provides more confidence in results and helps in identification of possible important differences in the modelling. • The performed analysis answered the questions set in the installed plasma vessel venting system during overpressure of PV in case of 40 mm diameter LOCA in “baking” mode. • Differences in time until opening the burst disk observed in ASTEC and COCOSYS results are caused by differences in heat transfer modelling. - Abstract: This paper presents the analysis of W7-X vacuum vessel response taking into account in-vessel components. A detailed analysis of the vacuum vessel response to the loss of coolant accident was performed using lumped-parameter codes COCOSYS and ASTEC. The performed analysis showed that the installed plasma vessel venting system prevents overpressure of PV in case of 40 mm diameter LOCA in “baking” mode. The performed analysis revealed differences in heat transfer modelling implemented in ASTEC and COCOSYS computer codes, which require further investigation to justify the correct approach for application to fusion facilities.

Assessment of W7-X plasma vessel pressurisation in case of LOCA taking into account in-vessel components

International Nuclear Information System (INIS)

Urbonavičius, E.; Povilaitis, M.; Kontautas, A.

2015-01-01

Highlights: • Analysis of the vacuum vessel response to the LOCA in W7-X was performed using lumped-parameter codes COCOSYS and ASTEC. • Benchmarking of the results received with two codes provides more confidence in results and helps in identification of possible important differences in the modelling. • The performed analysis answered the questions set in the installed plasma vessel venting system during overpressure of PV in case of 40 mm diameter LOCA in “baking” mode. • Differences in time until opening the burst disk observed in ASTEC and COCOSYS results are caused by differences in heat transfer modelling. - Abstract: This paper presents the analysis of W7-X vacuum vessel response taking into account in-vessel components. A detailed analysis of the vacuum vessel response to the loss of coolant accident was performed using lumped-parameter codes COCOSYS and ASTEC. The performed analysis showed that the installed plasma vessel venting system prevents overpressure of PV in case of 40 mm diameter LOCA in “baking” mode. The performed analysis revealed differences in heat transfer modelling implemented in ASTEC and COCOSYS computer codes, which require further investigation to justify the correct approach for application to fusion facilities.

Modeling Innovative Power Take-Off Based on Double-Acting Hydraulic Cylinders Array for Wave Energy Conversion

Directory of Open Access Journals (Sweden)

Juan Carlos Antolín-Urbaneja

2015-03-01

Full Text Available One of the key systems of a Wave Energy Converter for extraction of wave energy is the Power Take-Off (PTO device. This device transforms the mechanical energy of a moving body into electrical energy. This paper describes the model of an innovative PTO based on independently activated double-acting hydraulic cylinders array. The model has been developed using a simulation tool, based on a port-based approach to model hydraulics systems. The components and subsystems used in the model have been parameterized as real components and their values experimentally obtained from an existing prototype. In fact, the model takes into account most of the hydraulic losses of each component. The simulations show the flexibility to apply different restraining torques to the input movement depending on the geometrical configuration and the hydraulic cylinders on duty, easily modified by a control law. The combination of these two actions allows suitable flexibility to adapt the device to different sea states whilst optimizing the energy extraction. The model has been validated using a real test bench showing good correlations between simulation and experimental tests.

New Frontiers: Training Forensic Accountants within the Accounting Program

Science.gov (United States)

Ramaswamy, Vinita

2007-01-01

Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

Determination of capacity of single-toggle jaw crusher, taking into account parameters of kinematics of its working mechanism

Science.gov (United States)

Golikov, N. S.; Timofeev, I. P.

2018-05-01

Efficiency increase of jaw crushers makes the foundation of rational kinematics and stiffening of the elements of the machine possible. Foundation of rational kinematics includes establishment of connection between operation mode parameters of the crusher and its technical characteristics. The main purpose of this research is just to establish such a connection. Therefore this article shows analytical procedure of getting connection between operation mode parameters of the crusher and its capacity. Theoretical, empirical and semi-empirical methods of capacity determination of a single-toggle jaw crusher are given, taking into account physico-mechanical properties of crushed material and kinematics of the working mechanism. When developing a mathematical model, the method of closed vector polygons by V. A. Zinoviev was used. The expressions obtained in the article give an opportunity to solve important scientific and technical problems, connected with finding the rational kinematics of the jaw crusher mechanism, carrying out a comparative assessment of different crushers and giving the recommendations about updating the available jaw crushers.

Approaches of data combining for reliability assessments with taking into account the priority of data application

International Nuclear Information System (INIS)

Zelenyj, O.V.; Pecheritsa, A.V.

2004-01-01

Based upon the available experience on assessments of risk from Ukrainian NPP's operational events as well as on results of State review of PSA studies for pilot units it should be noted that historical information on domestic NPP's operation is not always available or used properly under implementation of mentioned activities. The several approaches for combining of available generic and specific information for reliability parameters assessment (taking into account the priority of data application) are briefly described in the article along with some recommendations how to apply those approaches

The Financial Accounting Model from a System Dynamics' Perspective

OpenAIRE

Melse, Eric

2006-01-01

This paper explores the foundation of the financial accounting model. We examine the properties of the accounting equation as the principal algorithm for the design and the development of a System Dynamics model. Key to the perspective is the foundational requirement that resolves the temporal conflict that resides in a stock and flow model. Through formal analysis the accounting equation is redefined as a cybernetic model by expressing the temporal and dynamic properties of its terms. Articu...

Calculating disadvantage factor for fuel taking into account the neutron energy distribution; Odredjivanje 'disadvantage' faktora goriva sa uracunavanjem energetske raspodele neutrona

Energy Technology Data Exchange (ETDEWEB)

Pop-Jordanov, J [The Institute of Nuclear Sciences Boris Kidric, Vinca, Beograd (Serbia and Montenegro)

1964-07-01

Errors in calculating the disadvantage factor are caused by applying the diffusion approximation and one-group method. This paper describes the method for calculating the fuel disadvantage factor by applying a non-diffusion method taking into account neutron thermalization.

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.

Terahertz Wave Propagation in a Nanotube Conveying Fluid Taking into Account Surface Effect

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Bo Fang

2013-06-01

Full Text Available In nanoscale structure sizes, the surface-to-bulk energy ratio is high and the surface effects must be taken into account. Surface effect plays a key role in accurately predicting the vibration behavior of nanostructures. In this paper, the wave behaviors of a single-walled carbon nanotube (CNT conveying fluid are studied. The nonlocal Timoshenko beam theory is used and the surface effect is taken into account. It is found that the fluid can flow at a very high flow velocity and the wave propagates in the terahertz frequency range. The surface effects can significantly enhance the propagating frequency. This finding is different from the classical model where the surface effect is neglected.

Accounting for standard errors of vision-specific latent trait in regression models.

Science.gov (United States)

Wong, Wan Ling; Li, Xiang; Li, Jialiang; Wong, Tien Yin; Cheng, Ching-Yu; Lamoureux, Ecosse L

2014-07-11

To demonstrate the effectiveness of Hierarchical Bayesian (HB) approach in a modeling framework for association effects that accounts for SEs of vision-specific latent traits assessed using Rasch analysis. A systematic literature review was conducted in four major ophthalmic journals to evaluate Rasch analysis performed on vision-specific instruments. The HB approach was used to synthesize the Rasch model and multiple linear regression model for the assessment of the association effects related to vision-specific latent traits. The effectiveness of this novel HB one-stage "joint-analysis" approach allows all model parameters to be estimated simultaneously and was compared with the frequently used two-stage "separate-analysis" approach in our simulation study (Rasch analysis followed by traditional statistical analyses without adjustment for SE of latent trait). Sixty-six reviewed articles performed evaluation and validation of vision-specific instruments using Rasch analysis, and 86.4% (n = 57) performed further statistical analyses on the Rasch-scaled data using traditional statistical methods; none took into consideration SEs of the estimated Rasch-scaled scores. The two models on real data differed for effect size estimations and the identification of "independent risk factors." Simulation results showed that our proposed HB one-stage "joint-analysis" approach produces greater accuracy (average of 5-fold decrease in bias) with comparable power and precision in estimation of associations when compared with the frequently used two-stage "separate-analysis" procedure despite accounting for greater uncertainty due to the latent trait. Patient-reported data, using Rasch analysis techniques, do not take into account the SE of latent trait in association analyses. The HB one-stage "joint-analysis" is a better approach, producing accurate effect size estimations and information about the independent association of exposure variables with vision-specific latent traits

INVESTIGATION INTO ACCOUNT OF A TIME VALUE OF MONEY IN CLASSICAL MULTITOPIC INVENTORY MODELS

Directory of Open Access Journals (Sweden)

Natalya A. Chernyaeva

2013-01-01

Full Text Available The article describes two types of models. The first is a traditional multitopic inventory model with constant demand and the second is a model based on the average cost of inventory in optimizing inventory management system. The authors taking into account the time value of money in the models study three possible schemes for the payment of costs: «prenumerando» (at the time of the general batch order delivery, «postnumerando» (at the time of the general next batch order delivery and the scheme of payment of costs in the mid-term.Maximization of the total intensity of revenue for outgoing and incoming cash flows occurring in the inventory management system that characterize the analyzed models was adopted as the criterion of optimization of inventory control strategy.

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.

2.5D far-field diffraction tomography inversion scheme for GPR that takes into account the planar air-soil interface

DEFF Research Database (Denmark)

Meincke, Peter

2001-01-01

A new 2.5D inversion scheme is derived for fixed-offset ground penetrating radar (GPR) that takes into account the planar air-soil interface. The inversion scheme is based upon the first Born approximation and a far-field approximation of the dyadic Green function for a two-layer medium....

Improving the accuracy of S02 column densities and emission rates obtained from upward-looking UV-spectroscopic measurements of volcanic plumes by taking realistic radiative transfer into account

Science.gov (United States)

Kern, Christoph; Deutschmann, Tim; Werner, Cynthia; Sutton, A. Jeff; Elias, Tamar; Kelly, Peter J.

2012-01-01

Sulfur dioxide (SO2) is monitored using ultraviolet (UV) absorption spectroscopy at numerous volcanoes around the world due to its importance as a measure of volcanic activity and a tracer for other gaseous species. Recent studies have shown that failure to take realistic radiative transfer into account during the spectral retrieval of the collected data often leads to large errors in the calculated emission rates. Here, the framework for a new evaluation method which couples a radiative transfer model to the spectral retrieval is described. In it, absorption spectra are simulated, and atmospheric parameters are iteratively updated in the model until a best match to the measurement data is achieved. The evaluation algorithm is applied to two example Differential Optical Absorption Spectroscopy (DOAS) measurements conducted at Kilauea volcano (Hawaii). The resulting emission rates were 20 and 90% higher than those obtained with a conventional DOAS retrieval performed between 305 and 315 nm, respectively, depending on the different SO2 and aerosol loads present in the volcanic plume. The internal consistency of the method was validated by measuring and modeling SO2 absorption features in a separate wavelength region around 375 nm and comparing the results. Although additional information about the measurement geometry and atmospheric conditions is needed in addition to the acquired spectral data, this method for the first time provides a means of taking realistic three-dimensional radiative transfer into account when analyzing UV-spectral absorption measurements of volcanic SO2 plumes.

Account of the Pauli principle in the quasiparticle-phonon nuclear model

International Nuclear Information System (INIS)

Molina, Kh.L.

1980-01-01

The correlation effects in the ground states of even-even deformed nuclei on their one- and two-phonon states are studied in terms of the semimicroscopic nuclear theory. A secular equation for one-phonon excitations is derived, which take into account, in average, exact commutation relations between quasiparticle operators. It is demonstrated, that the account of the correlation in the ground state can significantly influence the values of the wave function two-phonon components

Nonlinear Speed Control of Switched Reluctance Motor Drives Taking into Account Mutual Inductance

Directory of Open Access Journals (Sweden)

M. Rayan

2008-03-01

Full Text Available A speed control algorithm is proposed for variable speed switched reluctance motor (SRM drives taking into account the effects of mutual inductances. The control scheme adopts two-phase excitation; exciting two adjacent phases can overcome the problems associated with single-phase excitation such as large torque ripple, increased acoustic noise, and rotor shaft fatigues. The effects of mutual coupling between two adjacent phases and their contribution to the generated electromagnetic torque are considered in the design of the proposed control scheme for the motor. The proposed controller guarantees the convergence of the currents and the rotor speed of the motor to their desired values. Simulation results are given to illustrate the developed theory; the simulation studies show that the proposed controller works well. Moreover, the simulation results indicate that the proposed controller is robust to changes in the parameters of the motor and to changes in the load torque.

Taking Teacher Responsibility into Account(ability): Explicating Its Multiple Components and Theoretical Status

Science.gov (United States)

Lauermann, Fani; Karabenick, Stuart A.

2011-01-01

Accountability systems have important implications for schooling. Missing from discussions about their implementation, however, are ways they affect teacher responsibility. Responsibility has been insufficiently explicated in the education literature, including its impact on teacher motivation, emotion, and behavior. We propose that a…

Management Methods by Development of Objects of Energy Supply Taking into Account the Combined Risks

Directory of Open Access Journals (Sweden)

Kirillova Ariadna

2016-01-01

Full Text Available In the article the methods of choice of optimal administrative decisions are examined on the development of objects energy supplies of housing and communal services. That would take into account nascent risks related to investment-building activity of energy supplying enterprises. It is shown that the basic condition of housing and utilities on an energy supply is the building of objects with a subsequent production, distribution and realization of electric energy, that allows at their reproduction to provide quality and reliability of energy supply to the consumers. Also the questions of decline of risks and exposure of factors, influencing on the processes of management development of objects of energy supply in the field of housing and utilities, estimation of organizationally-economic reliability and combined risks, estimation of possibility of the use of innovative energy technologies, alternative sources of energy supply, are investigated in the article. It is fixed, that risk indexes must be appraised not only on the investment stage of building object, but also on his operating stage (after commissioning on the basis of account of the great number of risks characterizing the combined risk.

Taking control: how citizens can hold industry to account

Energy Technology Data Exchange (ETDEWEB)

Wilson, Emma; Schwarte, Christoph; Cotula, Lorenzo; Garside, Ben; Siegele, Linda

2009-01-15

The oil, gas and mining industries look set to remain major players in global development, despite urgent efforts to end the world's fossil fuel dependency and diversify energy sources. The activities of the extractive industries often impinge directly, and sometimes harshly, on communities and the environment. But local people are rising to the challenge. From Azerbaijan to Nigeria, Kazakhstan, Mali and Mongolia, citizens are working to promote transparency, accountability and responsible practice in these industries. A lack of skills and resources can impede crucial progress – so knowing the tools that work to make industry accountable is key.

Taking into account the binding effects in positronium

International Nuclear Information System (INIS)

Tyukhtyaev, Yu.N.

1978-01-01

In order to take into acount the binding of particles in quantum electrodynamics, the Coulomb Green function at all stages of constructing the quasipotential is used. For the first time in the quasipotential approach the contribution of the possitronium ground state splitting from the one-photon direct diagram is calculated up to the α 6 lnα terms

Time decision model of recreational trips which do not take long stay. Mokutekichi taizai jikan ga mijikai recreation no kodo no jikoku kettei model no sakusei

Energy Technology Data Exchange (ETDEWEB)

Fujiike, K; Nakamoto, T [Kyushu Univ., Fukuoka (Japan). Graduate School; Sumi, T [Kyushu Univ., Fukuoka (Japan). Faculty of Engineering

1992-01-20

A model dealing with the temporal distributions of recreational one day travels has been proposed. The model works on basis of trade off relations between a long stay behavior of travellers and a short stay of the travellers taking account of the lateness of departure time, earliness of arrival time at home. But in the case of a short stay, degree of freedom of the time decision becomes big and the behavior types of the travellers vary severely. This paper describes an attempt to find a model to predict temporal distribution of recreational travels which do not take a long stay. Once transportation times are input to the model, the model will give the time of coming out of gardens and the departure time of the travellers. The model has been used in a case mentioned in the paper, it is clarified that the model forecasts successfully the time of coming in and coming out of the garden even though there are maybe some errors in the used data as the data is not collected enough. 1 ref., 9 figs.

Development of a module for taking remuneration under the Renewable Energy Law into account in a model for calculating the economic efficiency of smart electricity grids

International Nuclear Information System (INIS)

Ludwig, Maximilian Uwe; Toprani, Vipul; Witte, Frank

2014-01-01

The enactment of the Law Giving Priority to Renewable Energies (EEG) in 2000 laid the cornerstone for the transformation of the German electricity supply. Since then the proportion of renewable energy in electricity production has grown dramatically, confronting the German network infrastructure, which was initially designed for a centralised supply system, with new problems and challenges. In order to achieve optimal coordination between volatile energy infeeds, electricity storage plants and consumers it is necessary to bring all components involved together in a smart grid. A small-scale grid of this description is currently being operated and investigated on the EUREF Campus in Berlin Schoeneberg. The task of achieving optimal allocation of energy flows and getting the micro smart grid to run accordingly, i.e. at a profit, poses new challenges to all involved. To be able to determine the economic efficiency of smart grids a calculation model was developed which simulates the operation of production and storage plants and takes the behaviour of real consumers into account. The model rates the profitability of investments made in terms of their capital value. In its current version the model still disregards the legal regulations for the remuneration of electricity produced from a mix of renewable resources. These cannot be considered as physically separate in a smart grid. In the present study a module based on EEG provisions was developed which calculates remuneration rates as a function of production and demand at a given moment. This is one of several factors which influence the economic efficiency of smart grids. The study undertakes to identify these factors and describe their influence on the profitability of the total investment.

How do trained raters take context factors into account when assessing GP trainee communication performance? An exploratory, qualitative study.

Science.gov (United States)

Essers, Geurt; Dielissen, Patrick; van Weel, Chris; van der Vleuten, Cees; van Dulmen, Sandra; Kramer, Anneke

2015-03-01

Communication assessment in real-life consultations is a complex task. Generic assessment instruments help but may also have disadvantages. The generic nature of the skills being assessed does not provide indications for context-specific behaviour required in practice situations; context influences are mostly taken into account implicitly. Our research questions are: 1. What factors do trained raters observe when rating workplace communication? 2. How do they take context factors into account when rating communication performance with a generic rating instrument? Nineteen general practitioners (GPs), trained in communication assessment with a generic rating instrument (the MAAS-Global), participated in a think-aloud protocol reflecting concurrent thought processes while assessing videotaped real-life consultations. They were subsequently interviewed to answer questions explicitly asking them to comment on the influence of predefined contextual factors on the assessment process. Results from both data sources were analysed. We used a grounded theory approach to untangle the influence of context factors on GP communication and on communication assessment. Both from the think-aloud procedure and from the interviews we identified various context factors influencing communication, which were categorised into doctor-related (17), patient-related (13), consultation-related (18), and education-related factors (18). Participants had different views and practices on how to incorporate context factors into the GP(-trainee) communication assessment. Raters acknowledge that context factors may affect communication in GP consultations, but struggle with how to take contextual influences into account when assessing communication performance in an educational context. To assess practice situations, raters need extra guidance on how to handle specific contextual factors.

Gains in life expectancy after elimination of major causes of death: revised estimates taking into account the effect of competing causes

NARCIS (Netherlands)

Mackenbach, J. P.; Kunst, A. E.; Lautenbach, H.; Oei, Y. B.; Bijlsma, F.

1999-01-01

BACKGROUND: It is generally acknowledged that conventional estimates of the potential number of life years to be gained by elimination of causes of death are too generous. This is because these estimates fail to take into account the fact that those who are saved from the cause are likely to have

A fundamental conflict of care: Nurses' accounts of balancing patients' sleep with taking vital sign observations at night.

Science.gov (United States)

Hope, Joanna; Recio-Saucedo, Alejandra; Fogg, Carole; Griffiths, Peter; Smith, Gary B; Westwood, Greta; Schmidt, Paul E

2017-12-21

To explore why adherence to vital sign observations scheduled by an early warning score protocol reduces at night. Regular vital sign observations can reduce avoidable deterioration in hospital. early warning score protocols set the frequency of these observations by the severity of a patient's condition. Vital sign observations are taken less frequently at night, even with an early warning score in place, but no literature has explored why. A qualitative interpretative design informed this study. Seventeen semi-structured interviews with nursing staff working on wards with varying levels of adherence to scheduled vital sign observations. A thematic analysis approach was used. At night, nursing teams found it difficult to balance the competing care goals of supporting sleep with taking vital sign observations. The night-time frequency of these observations was determined by clinical judgement, ward-level expectations of observation timing and the risk of disturbing other patients. Patients with COPD or dementia could be under-monitored, while patients nearing the end of life could be over-monitored. In this study, we found an early warning score algorithm focused on deterioration prevention did not account for long-term management or palliative care trajectories. Nurses were therefore less inclined to wake such patients to take vital sign observations at night. However, the perception of widespread exceptions and lack of evidence regarding optimum frequency risks delegitimising the early warning score approach. This may pose a risk to patient safety, particularly patients with dementia or chronic conditions. Nurses should document exceptions and discuss these with the wider team. Hospitals should monitor why vital sign observations are missed at night, identify which groups are under-monitored and provide guidance on prioritising competing expectations. early warning score protocols should take account of different care trajectories. © 2017 The Authors. Journal of

The financial accounting model from a system dynamics' perspective

NARCIS (Netherlands)

Melse, E.

2006-01-01

This paper explores the foundation of the financial accounting model. We examine the properties of the accounting equation as the principal algorithm for the design and the development of a System Dynamics model. Key to the perspective is the foundational requirement that resolves the temporal

Models and Rules of Evaluation in International Accounting

Directory of Open Access Journals (Sweden)

Niculae Feleaga

2006-04-01

Full Text Available The accounting procedures cannot be analyzed without a previous evaluation. Value is in general a very subjective issue, usually the result of a monetary evaluation made to a specific asset, group of assets or entities, or to some rendered services. Within the economic sciences, value comes from its very own deep history. In accounting, the concept of value had a late and fragile start. The term of value must not be misinterpreted as being the same thing with cost, even though value is frequently measured through costs. At the origin of the international accounting standards lays the framework for preparing, presenting and disclosing the financial statements. The framework stays as a reference matrix, as a standard of standards, as a constitution of financial accounting. According to the international framework, the financial statements use different evaluation basis: the hystorical cost, the current cost, the realisable (settlement value, the present value (the present value of cash flows. Choosing the evaluation basis and the capital maintenance concept will eventually determine the accounting evaluation model used in preparing the financial statements of a company. The multitude of accounting evaluation models differentiate themselves one from another through various relevance and reliable degrees of accounting information and therefore, accountants (the prepares of financial statements must try to equilibrate these two main qualitative characteristics of financial information.

Models and Rules of Evaluation in International Accounting

Directory of Open Access Journals (Sweden)

Liliana Feleaga

2006-06-01

Full Text Available The accounting procedures cannot be analyzed without a previous evaluation. Value is in general a very subjective issue, usually the result of a monetary evaluation made to a specific asset, group of assets or entities, or to some rendered services. Within the economic sciences, value comes from its very own deep history. In accounting, the concept of value had a late and fragile start. The term of value must not be misinterpreted as being the same thing with cost, even though value is frequently measured through costs. At the origin of the international accounting standards lays the framework for preparing, presenting and disclosing the financial statements. The framework stays as a reference matrix, as a standard of standards, as a constitution of financial accounting. According to the international framework, the financial statements use different evaluation basis: the hystorical cost, the current cost, the realisable (settlement value, the present value (the present value of cash flows. Choosing the evaluation basis and the capital maintenance concept will eventually determine the accounting evaluation model used in preparing the financial statements of a company. The multitude of accounting evaluation models differentiate themselves one from another through various relevance and reliable degrees of accounting information and therefore, accountants (the prepares of financial statements must try to equilibrate these two main qualitative characteristics of financial information.

Estimation of the thermal diffusion coefficient in fusion plasmas taking frequency measurement uncertainties into account

International Nuclear Information System (INIS)

Van Berkel, M; Hogeweij, G M D; Van den Brand, H; De Baar, M R; Zwart, H J; Vandersteen, G

2014-01-01

In this paper, the estimation of the thermal diffusivity from perturbative experiments in fusion plasmas is discussed. The measurements used to estimate the thermal diffusivity suffer from stochastic noise. Accurate estimation of the thermal diffusivity should take this into account. It will be shown that formulas found in the literature often result in a thermal diffusivity that has a bias (a difference between the estimated value and the actual value that remains even if more measurements are added) or have an unnecessarily large uncertainty. This will be shown by modeling a plasma using only diffusion as heat transport mechanism and measurement noise based on ASDEX Upgrade measurements. The Fourier coefficients of a temperature perturbation will exhibit noise from the circular complex normal distribution (CCND). Based on Fourier coefficients distributed according to a CCND, it is shown that the resulting probability density function of the thermal diffusivity is an inverse non-central chi-squared distribution. The thermal diffusivity that is found by sampling this distribution will always be biased, and averaging of multiple estimated diffusivities will not necessarily improve the estimation. Confidence bounds are constructed to illustrate the uncertainty in the diffusivity using several formulas that are equivalent in the noiseless case. Finally, a different method of averaging, that reduces the uncertainty significantly, is suggested. The methodology is also extended to the case where damping is included, and it is explained how to include the cylindrical geometry. (paper)

Taking into account radiation protection for the EPR (European pressurized water reactor) design

International Nuclear Information System (INIS)

Michoux, X.

2005-01-01

For a designer, the taking into account of radiation protection for the EPR design is based on several thrusts which concern different scopes as choice of materials, checking of design's options, layout of components and systems able to contain radioactivity in different states of operation (i.e.: pressurizer, tanks, actives systems separated from non actives systems), or the optimization of shielding according to the estimated maintenance during outage or during power operation. The EPR method used for radiation protection studies is close to the safety method (use of dose gauge, demonstration of radiation protection, works with high stake regarding the radiation protection studied in priority, parametric studies with use of one field Radiation protection...). Results of this method place EPR in a satisfactory progress compared to the best existing nuclear plants, regarding collective doses and privileging the most exposed workers. This method has also induced on the EPR Project the choice of working during power operation in order to obtain shorts outages, scrupulously respecting security rules, radiation protection and human factor. (author)

Account of the uncertainty factor in forecasting nuclear power development

International Nuclear Information System (INIS)

Chernavskij, S.Ya.

1979-01-01

Minimization of total discounted costs for linear constraints is commonly used in forecasting nuclear energy growth. This approach is considered inadequate due to the uncertainty of exogenous variables of the model. A method of forecasting that takes into account the presence of uncertainty is elaborated. An example that demonstrates the expediency of the method and its advantage over the conventional approximation method used for taking uncertainty into account is given. In the framework of the example, the optimal strategy for nuclear energy growth over period of 500 years is determined

[Validation of the modified algorithm for predicting host susceptibility to viruses taking into account susceptibility parameters of primary target cell cultures and natural immunity factors].

Science.gov (United States)

Zhukov, V A; Shishkina, L N; Safatov, A S; Sergeev, A A; P'iankov, O V; Petrishchenko, V A; Zaĭtsev, B N; Toporkov, V S; Sergeev, A N; Nesvizhskiĭ, Iu V; Vorob'ev, A A

2010-01-01

The paper presents results of testing a modified algorithm for predicting virus ID50 values in a host of interest by extrapolation from a model host taking into account immune neutralizing factors and thermal inactivation of the virus. The method was tested for A/Aichi/2/68 influenza virus in SPF Wistar rats, SPF CD-1 mice and conventional ICR mice. Each species was used as a host of interest while the other two served as model hosts. Primary lung and trachea cells and secretory factors of the rats' airway epithelium were used to measure parameters needed for the purpose of prediction. Predicted ID50 values were not significantly different (p = 0.05) from those experimentally measured in vivo. The study was supported by ISTC/DARPA Agreement 450p.

A method of taking control rod history into account in core simulation calculations for BWR'S

International Nuclear Information System (INIS)

Hojerup, C.F.; Nonbol, E.

1990-01-01

The problem of taking control rod history into account in core simulator codes using precalculated cross sections has been examined, and two methods have been devised and tested. The very demanding first method, using the accumulated control rod in burn-up as a parameter, turned out to be even more inaccurate than the much less demanding second method, which only requires two full burn-up histories, one with the control rod in all the time, and another with the control rod out all the time. From the analysis it can be seen that the proper treatment of the control rod history is quite important, both for the cross sections, as several per cent on the reactivity are at stake, as for the pin powers, which for some pins are very much affected

Accounting for selection bias in species distribution models: An econometric approach on forested trees based on structural modeling

Science.gov (United States)

Ay, Jean-Sauveur; Guillemot, Joannès; Martin-StPaul, Nicolas K.; Doyen, Luc; Leadley, Paul

2015-04-01

Species distribution models (SDMs) are widely used to study and predict the outcome of global change on species. In human dominated ecosystems the presence of a given species is the result of both its ecological suitability and human footprint on nature such as land use choices. Land use choices may thus be responsible for a selection bias in the presence/absence data used in SDM calibration. We present a structural modelling approach (i.e. based on structural equation modelling) that accounts for this selection bias. The new structural species distribution model (SSDM) estimates simultaneously land use choices and species responses to bioclimatic variables. A land use equation based on an econometric model of landowner choices was joined to an equation of species response to bioclimatic variables. SSDM allows the residuals of both equations to be dependent, taking into account the possibility of shared omitted variables and measurement errors. We provide a general description of the statistical theory and a set of application on forested trees over France using databases of climate and forest inventory at different spatial resolution (from 2km to 8 km). We also compared the output of the SSDM with outputs of a classical SDM in term of bioclimatic response curves and potential distribution under current climate. According to the species and the spatial resolution of the calibration dataset, shapes of bioclimatic response curves the modelled species distribution maps differed markedly between the SSDM and classical SDMs. The magnitude and directions of these differences were dependent on the correlations between the errors from both equations and were highest for higher spatial resolutions. A first conclusion is that the use of classical SDMs can potentially lead to strong miss-estimation of the actual and future probability of presence modelled. Beyond this selection bias, the SSDM we propose represents a crucial step to account for economic constraints on tree

Taking into account of dismantling constraints in the design of nuclear facilities

International Nuclear Information System (INIS)

Gouhier, E.; Moitrier, C.; Girones, P.; Pitrou, Y.; Poncet, P.; O'Sullivan, P.

2014-01-01

The taking into account of dismantling constraints in the design of nuclear facilities allows the reduction of the dosimetry during the dismantling operations, the reduction of the amount of wastes to manage and the saving of time and money by foreseeing an adequate and simple solution for each component. It is to notice that the strategy of life-extension strengthens that of dismantling because life-extension implies the possibility for any component of the reactor except the pressure vessel to be replaced. The feedback experience capitalized on various types of nuclear facilities have enabled IAEA and OECD to publish recommendations to facilitate dismantling. For instance, pipes and ventilation ducts must be designed to minimize the deposit of dust and residues, the natural porosity of concrete must be limited through the use of polishing products or a metal liner, the type and concentrations of impurities present in the structure materials must be controlled to limit radioactivation, the documentation describing the facility must be kept up to date, or the history of contamination events must be recorded all along the life of the facility. The integration of the dismantling constraints in the design stage is illustrated with 3 examples: the Georges Besse 2 enrichment fuel plant, new reactors (EPR, ASTRID and RJH), and ITER. (A.C.)

A new model in achieving Green Accounting at hotels in Bali

Science.gov (United States)

Astawa, I. P.; Ardina, C.; Yasa, I. M. S.; Parnata, I. K.

2018-01-01

The concept of green accounting becomes a debate in terms of its implementation in a company. The result of previous studies indicates that there are no standard model regarding its implementation to support performance. The research aims to create a different green accounting model to other models by using local cultural elements as the variables in building it. The research is conducted in two steps. The first step is designing the model based on theoretical studies by considering the main and supporting elements in building the concept of green accounting. The second step is conducting a model test at 60 five stars hotels started with data collection through questionnaire and followed by data processing using descriptive statistic. The result indicates that the hotels’ owner has implemented green accounting attributes and it supports previous studies. Another result, which is a new finding, shows that the presence of local culture, government regulation, and the awareness of hotels’ owner has important role in the development of green accounting concept. The results of the research give contribution to accounting science in terms of green reporting. The hotel management should adopt local culture in building the character of accountant hired in the accounting department.

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)

Optimization model of energy mix taking into account the environmental impact

International Nuclear Information System (INIS)

Gruenwald, O.; Oprea, D.

2012-01-01

At present, the energy system in the Czech Republic needs to decide some important issues regarding limited fossil resources, greater efficiency in producing of electrical energy and reducing emission levels of pollutants. These problems can be decided only by formulating and implementing an energy mix that will meet these conditions: rational, reliable, sustainable and competitive. The aim of this article is to find a new way of determining an optimal mix for the energy system in the Czech Republic. To achieve the aim, the linear optimization model comprising several economics, environmental and technical aspects will be applied. (Authors)

Credentialism, Adults, and Part-Time Higher Education in the United Kingdom: An Account of Rising Take Up and Some Implications for Policy.

Science.gov (United States)

Fuller, Alison

2001-01-01

Explains the growing importance of higher-level qualifications for adults in the UK, highlighting statistical trends in commitment to learning and qualifying-the result of taking part-time courses in higher education. Most part-time undergraduates fund their own tuition. Mature students' backgrounds and perspectives partly account for their rising…

Accounting Fundamentals and the Variation of Stock Price: Factoring in the Investment Scalability

OpenAIRE

Sumiyana, Sumiyana; Baridwan, Zaki; Sugiri, Slamet; Hartono, Jogiyanto

2010-01-01

This study develops a new return model with respect to accounting fundamentals. The new return model is based on Chen and Zhang (2007). This study takes into account theinvestment scalability information. Specifically, this study splitsthe scale of firm’s operations into short-run and long-runinvestment scalabilities. We document that five accounting fun-damentals explain the variation of annual stock return. Thefactors, comprised book value, earnings yield, short-run andlong-run investment s...

Material control and accounting at Exxon Nuclear, I

International Nuclear Information System (INIS)

Schneider, R.A.

1985-01-01

The nuclear material control and accounting system at Exxon Nuclear will be described in detail. Subjects discussed will include: the basis of the MC and A system, the nuclear materials accounting systems (NMRS and NICS), physical inventory taking, IAEA inspection experience, safeguards organization, measurements and measurement control, MUF evaluation, accounting forms and reports and use of tamper-indicating seals. The general requirements for material accounting and control in this type of a bulk-handling facility are described. The way those requirements are met for the subject areas shown above is illustrated using a reference (Model Plant) version of the Exxon Nuclear plant The difference between the item-accounting procedures used at reactor facilities and the bulk-accounting procedures used at fuel fabrication facilities is discussed in detail

The Accounting Capstone Problem

Science.gov (United States)

Elrod, Henry; Norris, J. T.

2012-01-01

Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…

On the influence of debris in glacier melt modelling: a new temperature-index model accounting for the debris thickness feedback

Science.gov (United States)

Carenzo, Marco; Mabillard, Johan; Pellicciotti, Francesca; Reid, Tim; Brock, Ben; Burlando, Paolo

2013-04-01

is comparable to the one of the physically based approach. The definition of model parameters as a function of debris thickness allows the simulation of the warming/insulating effect suggested by the Ostrem curve. We show that it is important indeed to take into account the effect of debris thickness also in empirical approaches, especially for thin debris mantles. The new DETI model is an innovative approach that can be included in continuous mass balance models of debris-covered glaciers, because of its limited data requirements. As such, we expect its application to lead to an improvement in simulations of the debris covered glacier response to climate.

Accounting for Heterogeneous Returns in Sequential Schooling Decisions

NARCIS (Netherlands)

Zamarro, G.

2006-01-01

This paper presents a method for estimating returns to schooling that takes into account that returns may be heterogeneous among agents and that educational decisions are made sequentially.A sequential decision model is interesting because it explicitly considers that the level of education of each

Financing wind plants, taking leasing into special account

International Nuclear Information System (INIS)

Veltrup, M.

1993-01-01

Leasing cannot be managed without a special sort of external financing of wind power plants. Specifically for wind energy, it was found from an investigation of less than a year that an intended erection of a wind power plant should be carried out in the months of September or October, so that the autumn and winter months rich in energy can be used. For the erection of small wind power plants, it was found that taking advantage of the Investment Cost Grant is more sensible than the Operating Cost Grant. (orig./HW) [de

Model of inventory replenishment in periodic review accounting for the occurrence of shortages

Directory of Open Access Journals (Sweden)

Stanisław Krzyżaniak

2014-03-01

Full Text Available Background: Despite the development of alternative concepts of goods flow management, the inventory management under conditions of random variations of demand is still an important issue, both from the point of view of inventory keeping and replenishment costs and the service level measured as the level of inventory availability. There is a number of inventory replenishment systems used in these conditions, but they are mostly developments of two basic systems: reorder point-based and periodic review-based. The paper deals with the latter system. Numerous researches indicate the need to improve the classical models describing that system, the reason being mainly the necessity to adapt the model better to the actual conditions. This allows a correct selection of parameters that control the used inventory replenishment system and - as a result - to obtain expected economic effects. Methods: This research aimed at building a model of the periodic review system to reflect the relations (observed during simulation tests between the volume of inventory shortages and the degree of accounting for so-called deferred demand, and the service level expressed as the probability of satisfying the demand in the review and the inventory replenishment cycle. The following model building and testing method has been applied: numerical simulation of inventory replenishment - detailed analysis of simulation results - construction of the model taking into account the regularities observed during the simulations - determination of principles of solving the system of relations creating the model - verification of the results obtained from the model using the results from simulation. Results: Presented are selected results of calculations based on classical formulas and using the developed model, which describe the relations between the service level and the parameters controlling the discussed inventory replenishment system. The results are compared to the simulation

Peculiarities of taking account of background and spectrometer response function in processing the (n,p) and (n,np) reaction spectra

International Nuclear Information System (INIS)

Aleksandrov, D.V.; Kovrigin, B.S.

1980-01-01

Problems of taking account of background and spectrometer response function when restoring spectra of the (n, p) and (n, np) reactions at 14 MeV neutron energy are considered. These reaction spectra have been obtained by the (E, ΔE) method by means of a telescope consisting of two proportional gas counters. Main components of the reaction background, which must be taken account of, are background due to irradiation with primary and scattered neutrons of telescope details, background of random coincidences and background from scattered neutrons. The following corrections are introduced to the apparatus spectrum obtained after subtraction of all the spectrum kinds: energy resolution correction for the spectrometer, apparatus line stub correction for the spectrometer, energy loss correction for gas filling the telescope, energy loss and particle absorption corrections for the target [ru

Levers and proposals for actions for a better taking of geothermal in the RT2012 into account - Report/Synthesis

International Nuclear Information System (INIS)

Percebois, Jean-Marc

2013-01-01

This report discusses the challenges of energy imports and energy-oriented renovation of buildings, identifies negative externalities which are not taken in the RT2012 regulation into account, outlines the potential associated with new dwellings, and proposes simple solutions to integrate renewable energies in new dwellings and to reverse the decline of geothermal energy (this sector is now in a critical situation). The authors propose to consider geothermal energy in the same way as heat networks and wood in the RT2012 regulation. They identify the conditions for the development of geothermal energy and of other renewable energies. After an overview of the situation (economic challenge, environmental context, energy-oriented renovation of the existing stock, impact of the regulatory calculation of the construction market), the authors notably present the calculation of a specific index, and describe how to take the production of renewable energies into account in various calculations

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.

Application of a predictive Bayesian model to environmental accounting.

Science.gov (United States)

Anex, R P; Englehardt, J D

2001-03-30

Environmental accounting techniques are intended to capture important environmental costs and benefits that are often overlooked in standard accounting practices. Environmental accounting methods themselves often ignore or inadequately represent large but highly uncertain environmental costs and costs conditioned by specific prior events. Use of a predictive Bayesian model is demonstrated for the assessment of such highly uncertain environmental and contingent costs. The predictive Bayesian approach presented generates probability distributions for the quantity of interest (rather than parameters thereof). A spreadsheet implementation of a previously proposed predictive Bayesian model, extended to represent contingent costs, is described and used to evaluate whether a firm should undertake an accelerated phase-out of its PCB containing transformers. Variability and uncertainty (due to lack of information) in transformer accident frequency and severity are assessed simultaneously using a combination of historical accident data, engineering model-based cost estimates, and subjective judgement. Model results are compared using several different risk measures. Use of the model for incorporation of environmental risk management into a company's overall risk management strategy is discussed.

Quantitative assessment of evidential weight for a fingerprint comparison. Part II: a generalisation to take account of the general pattern.

Science.gov (United States)

Neumann, Cedric; Evett, Ian W; Skerrett, James E; Mateos-Garcia, Ismael

2012-01-10

The authors have proposed a quantitative method for assessing weight of evidence in the case where a fingermark from a crime scene is compared with a set of control prints from the ten fingers of a suspect. The approach is based on the notion of calculating a Likelihood Ratio (LR) that addresses a pair of propositions relating to the individual who left the crime mark. The current method considers only information extracted from minutiae, such as location, direction and type. It does not consider other information usually taken into account by fingerprint examiners, such as the general pattern of the ridge flow on the mark and the control prints. In this paper, we propose an improvement to our model that allows a fingerprint examiner to take advantage of pattern information when assessing the evidential weight to be assigned to a fingerprint comparison. We present an extension of the formal analysis proposed earlier and we illustrate our approach with an example. Copyright © 2011 Elsevier Ireland Ltd. All rights reserved.

New models for droplet heating and evaporation

KAUST Repository

Sazhin, Sergei S.; Elwardani, Ahmed Elsaid; Gusev, Ivan G.; Xie, Jianfei; Shishkova, Irina N.; Cao, Bingyang; Snegirev, Alexander Yu.; Heikal, Morgan Raymond

2013-01-01

and evaporation, taking into account the effects of the moving boundary due to evaporation, hydrodynamic models of multi-component droplet heating and evaporation, taking and not taking into account the effects of the moving boundary, new kinetic models of mono

Organ dose from inhaled radionuclides taking lull period into account

International Nuclear Information System (INIS)

Datta, S.

1982-01-01

The dosimetry of inhaled radionuclides is generally carried out in accordance with the lung model recommended by the ICRP Task Group on Lung Dynamics. The relevant expressions are integrated over a given period, assuming continuous inhalation in an atmosphere of constant aerosol concentration. Though for the same amount of intake the dose commitment is found to be independent of variations in the rate of intake, the dose determined over specific intervals of time, is influenced by it or by lull intervals therein. Formulae are developed to arrive at doses to different organs when the subject's intake is constant and continuous for 8 hours, followed by a lull period of 16 hours each day. Results are given for a number of radionuclides and are compared with values characteristic of continuous inhalation. It is observed that when exposure is assumed to be continuous the dose for the same intake of activity is underestimated as compared to the dose when lull period is taken into account. For working periods of 6 days and 30 days the underestimate ranges from 5%-20% and 0.6% to 4.5% respectively. (author)

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.

Do we have to take an acceleration of sea level rise into account?

Science.gov (United States)

Dillingh, D.; Baart, F.; de Ronde, J.

2012-04-01

In view of preservation of safety against inundation and of the many values and functions of the coastal zone, coastal retreat is no longer acceptable. That is why it was decided to maintain the Dutch coastline on its position in 1990. Later the preservation concept was extended to the Dutch coastal foundation, which is the area that encompasses all dune area's and hard sea defences and reaches seawards until the 20m depth contour line. Present Dutch coastal policy is to grow with sea level by means of sand nourishments. A main issue for the planning of sand nourishments is the rate of sea level rise, because that is the main parameter for the volume of the sand needed. The question is than relevant if we already have to take into account an acceleration of sea level rise. Six stations with long water level records, well spread along the Dutch coast, were analysed. Correction of the measured data was considered necessary for an adaptation of the NAP in 2005 as a consequence of movements of the top of the pleistoceen, on which the NAP bench marks have been founded, and for the 18.6 year (nodal) cycle in the time series of yearly mean sea levels. It has been concluded that along the Dutch coast no significant acceleration of sea level rise could be detected yet. Over the last 120 years sea level rose with an average speed of 19 cm per century relative to NAP (the Dutch ordnance datum). Time series shorter than about 50 years showed less robust estimates of sea level rise. Future sea level rise also needs consideration in view of the estimate of future sand nourishment volumes. Scenario's for sea level rise have been derived for the years 2050 and 2100 relative to 1990 by the KNMI (Dutch Met Office) in 2006 for the Dutch situation. Plausible curves have been drawn from 1990 tangent to the linear regression line in 1990 and forced through the high and low scenario projections for 2050 and 2100. These curves show discrepancies with measurements of the last decade

Multiaxial stress analysis taking account of the penetration depth of x-rays, (1)

International Nuclear Information System (INIS)

Sasaki, Toshihiko; Yoshioka, Yasuo; Kuramoto, Makoto.

1983-01-01

The new theory of X-ray multiaxial stress measurement is proposed. This method takes accounts of the influence concerning to the stress gradient and to the dependence of the penetration depth of X-rays upon the incidence angle. As a basic assumption, it's assumed that (1) stress gradient is linear in respect to the depth from the specimen surface, (2) the penetration depth of X-rays shows linear dependence upon sin 2 PSI, and (3) the lattice strain determined by X-rays corresponds to the weighted averaging strain on the intensity of the diffracted X-rays. Consequently, the stress state within the thin layer near to the surface is expressed by making use of three surface stresses and six stress gradients in this theory. It was proved that these nine stress elements were able to be solved through X-ray method by applying ''the integral method'' proposed by Lode and Peiter in 1976. The verification of the validity on this method was carried out through the numerical simulation and residual stress measurement of a ground S55C. As a result, it was found that this method could get a satisfactory accuracy. This method can estimate the multiaxial stress distribution within the surface layer nondestructively. (author)

Focus on CSIR research in water resources: improved methods for aquifer vulnerability assessments and protocols (AVAP) for producing vulnerability maps, taking into account information on soils

CSIR Research Space (South Africa)

Colvin, C

2007-08-01

Full Text Available for Aquifer Vulnerability Assessments and Protocols (AVAP) for producing vulnerability maps, taking into account information on soils Groundwater resources are increas- ingly threatened by pollution. The AVAP project was initiated to develop improved... characteristics. Both intrinsic and specific vulnerability are taken into account. The approach used to determine the vulnerability of the in- termediate zone involved the descrip- tion and quantification of the factors that influence vulnerability (unsatu...

Modelling the Immune Response to Cancer: An Individual-Based Approach Accounting for the Difference in Movement Between Inactive and Activated T Cells.

Science.gov (United States)

Macfarlane, Fiona R; Lorenzi, Tommaso; Chaplain, Mark A J

2018-06-01

A growing body of experimental evidence indicates that immune cells move in an unrestricted search pattern if they are in the pre-activated state, whilst they tend to stay within a more restricted area upon activation induced by the presence of tumour antigens. This change in movement is not often considered in the existing mathematical models of the interactions between immune cells and cancer cells. With the aim to fill such a gap in the existing literature, in this work we present a spatially structured individual-based model of tumour-immune competition that takes explicitly into account the difference in movement between inactive and activated immune cells. In our model, a Lévy walk is used to capture the movement of inactive immune cells, whereas Brownian motion is used to describe the movement of antigen-activated immune cells. The effects of activation of immune cells, the proliferation of cancer cells and the immune destruction of cancer cells are also modelled. We illustrate the ability of our model to reproduce qualitatively the spatial trajectories of immune cells observed in experimental data of single-cell tracking. Computational simulations of our model further clarify the conditions for the onset of a successful immune action against cancer cells and may suggest possible targets to improve the efficacy of cancer immunotherapy. Overall, our theoretical work highlights the importance of taking into account spatial interactions when modelling the immune response to cancer cells.

Migrant workers in Italy: an analysis of injury risk taking into account occupational characteristics and job tenure

Directory of Open Access Journals (Sweden)

Massimiliano Giraudo

2017-04-01

Full Text Available Abstract Background Migrants resident in Italy exceeded 5 million in 2015, representing 8.2% of the resident population. The study of the mechanisms that explain the differential health of migrant workers (as a whole and for specific nationalities has been identified as a priority for research. The international literature has shown that migrant workers have a higher risk of total and fatal injury than natives, but some results are conflicting. The aim of this paper is to study the injury risk differentials between migrants, born in countries with strong migratory pressure (SMPC, and workers born in high income countries (HIC, taking into account individual and firm characteristics and job tenure. In addition to a comprehensive analysis of occupational safety among migrants, the study focuses on Moroccans, the largest community in Italy in the years of the analysis. Methods Using the Work History Italian Panel-Salute integrated database, only contracts of employment in the private sector, starting in the period between 2000 and 2005 and held by men, were selected. The analysis focused on economic sectors with an important foreign component: engineering, construction, wholesale and retail trade, transportation and storage. Injury rates were calculated using a definition of serious occupational injuries based on the type of injury. Incidence rate ratios (IRR were calculated using a Poisson distribution for panel data taking into account time-dependent variables. Results Injury rates among SMPC workers were higher than for HIC workers in engineering (15.61 ‰ py vs. 8.92 ‰ py, but there were no significant differences in construction (11.21 vs. 10.09, transportation and storage (7.82 vs. 7.23 and the wholesale and retail sectors (4.06 vs. 4.67. Injury rates for Moroccans were higher than for both HIC and total migrant workers in all economic sectors considered. The multivariate analysis revealed an interaction effect of job tenure among both

Migrant workers in Italy: an analysis of injury risk taking into account occupational characteristics and job tenure.

Science.gov (United States)

Giraudo, Massimiliano; Bena, Antonella; Costa, Giuseppe

2017-04-22

Migrants resident in Italy exceeded 5 million in 2015, representing 8.2% of the resident population. The study of the mechanisms that explain the differential health of migrant workers (as a whole and for specific nationalities) has been identified as a priority for research. The international literature has shown that migrant workers have a higher risk of total and fatal injury than natives, but some results are conflicting. The aim of this paper is to study the injury risk differentials between migrants, born in countries with strong migratory pressure (SMPC), and workers born in high income countries (HIC), taking into account individual and firm characteristics and job tenure. In addition to a comprehensive analysis of occupational safety among migrants, the study focuses on Moroccans, the largest community in Italy in the years of the analysis. Using the Work History Italian Panel-Salute integrated database, only contracts of employment in the private sector, starting in the period between 2000 and 2005 and held by men, were selected. The analysis focused on economic sectors with an important foreign component: engineering, construction, wholesale and retail trade, transportation and storage. Injury rates were calculated using a definition of serious occupational injuries based on the type of injury. Incidence rate ratios (IRR) were calculated using a Poisson distribution for panel data taking into account time-dependent variables. Injury rates among SMPC workers were higher than for HIC workers in engineering (15.61 ‰ py vs. 8.92 ‰ py), but there were no significant differences in construction (11.21 vs. 10.09), transportation and storage (7.82 vs. 7.23) and the wholesale and retail sectors (4.06 vs. 4.67). Injury rates for Moroccans were higher than for both HIC and total migrant workers in all economic sectors considered. The multivariate analysis revealed an interaction effect of job tenure among both SMPC and Moroccan workers in the construction

Determination of a cohesive law for delamination modelling - Accounting for variation in crack opening and stress state across the test specimen width

DEFF Research Database (Denmark)

Joki, R. K.; Grytten, F.; Hayman, Brian

2016-01-01

by differentiating the fracture resistance with respect to opening displacement at the initial location of the crack tip, measured at the specimen edge. 2) Extend the bridging law to a cohesive law by accounting for crack tip fracture energy. 3) Fine-tune the cohesive law through an iterative modelling approach so......The cohesive law for Mode I delamination in glass fibre Non-Crimped Fabric reinforced vinylester is determined for use in finite element models. The cohesive law is derived from a delamination test based on DCB specimens loaded with pure bending moments taking into account the presence of large...... that the changing state of stress and deformation across the width of the test specimen is taken into account. The changing state of stress and deformation across the specimen width is shown to be significant for small openings (small fracture process zone size). This will also be important for the initial part...

Do Parents Recognize Autistic Deviant Behavior Long before Diagnosis? Taking into Account Interaction Using Computational Methods

Science.gov (United States)

Saint-Georges, Catherine; Mahdhaoui, Ammar; Chetouani, Mohamed; Cassel, Raquel S.; Laznik, Marie-Christine; Apicella, Fabio; Muratori, Pietro; Maestro, Sandra; Muratori, Filippo; Cohen, David

2011-01-01

Background To assess whether taking into account interaction synchrony would help to better differentiate autism (AD) from intellectual disability (ID) and typical development (TD) in family home movies of infants aged less than 18 months, we used computational methods. Methodology and Principal Findings First, we analyzed interactive sequences extracted from home movies of children with AD (N = 15), ID (N = 12), or TD (N = 15) through the Infant and Caregiver Behavior Scale (ICBS). Second, discrete behaviors between baby (BB) and Care Giver (CG) co-occurring in less than 3 seconds were selected as single interactive patterns (or dyadic events) for analysis of the two directions of interaction (CG→BB and BB→CG) by group and semester. To do so, we used a Markov assumption, a Generalized Linear Mixed Model, and non negative matrix factorization. Compared to TD children, BBs with AD exhibit a growing deviant development of interactive patterns whereas those with ID rather show an initial delay of development. Parents of AD and ID do not differ very much from parents of TD when responding to their child. However, when initiating interaction, parents use more touching and regulation up behaviors as early as the first semester. Conclusion When studying interactive patterns, deviant autistic behaviors appear before 18 months. Parents seem to feel the lack of interactive initiative and responsiveness of their babies and try to increasingly supply soliciting behaviors. Thus we stress that credence should be given to parents' intuition as they recognize, long before diagnosis, the pathological process through the interactive pattern with their child. PMID:21818320

Modelling adversary actions against a nuclear material accounting system

International Nuclear Information System (INIS)

Lim, J.J.; Huebel, J.G.

1979-01-01

A typical nuclear material accounting system employing double-entry bookkeeping is described. A logic diagram is used to model the interactions of the accounting system and the adversary when he attempts to thwart it. Boolean equations are derived from the logic diagram; solution of these equations yields the accounts and records through which the adversary may disguise a SSNM theft and the collusion requirements needed to accomplish this feat. Some technical highlights of the logic diagram are also discussed

Directional harmonic theory: a computational Gestalt model to account for illusory contour and vertex formation.

Science.gov (United States)

Lehar, Steven

2003-01-01

Visual illusions and perceptual grouping phenomena offer an invaluable tool for probing the computational mechanism of low-level visual processing. Some illusions, like the Kanizsa figure, reveal illusory contours that form edges collinear with the inducing stimulus. This kind of illusory contour has been modeled by neural network models by way of cells equipped with elongated spatial receptive fields designed to detect and complete the collinear alignment. There are, however, other illusory groupings which are not so easy to account for in neural network terms. The Ehrenstein illusion exhibits an illusory contour that forms a contour orthogonal to the stimulus instead of collinear with it. Other perceptual grouping effects reveal illusory contours that exhibit a sharp corner or vertex, and still others take the form of vertices defined by the intersection of three, four, or more illusory contours that meet at a point. A direct extension of the collinear completion models to account for these phenomena tends towards a combinatorial explosion, because it would suggest cells with specialized receptive fields configured to perform each of those completion types, each of which would have to be replicated at every location and every orientation across the visual field. These phenomena therefore challenge the adequacy of the neural network approach to account for these diverse perceptual phenomena. I have proposed elsewhere an alternative paradigm of neurocomputation in the harmonic resonance theory (Lehar 1999, see website), whereby pattern recognition and completion are performed by spatial standing waves across the neural substrate. The standing waves perform a computational function analogous to that of the spatial receptive fields of the neural network approach, except that, unlike that paradigm, a single resonance mechanism performs a function equivalent to a whole array of spatial receptive fields of different spatial configurations and of different orientations

Accounting for Business Models: Increasing the Visibility of Stakeholders

Directory of Open Access Journals (Sweden)

Colin Haslam

2015-01-01

Full Text Available Purpose: This paper conceptualises a firm’s business model employing stakeholder theory as a central organising element to help inform the purpose and objective(s of business model financial reporting and disclosure. Framework: Firms interact with a complex network of primary and secondary stakeholders to secure the value proposition of a firm’s business model. This value proposition is itself a complex amalgam of value creating, value capturing and value manipulating arrangements with stakeholders. From a financial accounting perspective the purpose of the value proposition for a firm’s business model is to sustain liquidity and solvency as a going concern. Findings: This article argues that stakeholder relations impact upon the financial viability of a firm’s business model value proposition. However current financial reporting by function of expenses and the central organising objectives of the accounting conceptual framework conceal firm-stakeholder relations and their impact on reported financials. Practical implications: The practical implication of our paper is that ‘Business Model’ financial reporting would require a reorientation in the accounting conceptual framework that defines the objectives and purpose of financial reporting. This reorientation would involve reporting about stakeholder relations and their impact on a firms financials not simply reporting financial information to ‘investors’. Social Implications: Business model financial reporting has the potential to be stakeholder inclusive because the numbers and narratives reported by firms in their annual financial statements will increase the visibility of stakeholder relations and how these are being managed. What is original/value of paper: This paper’s original perspective is that it argues that a firm’s business model is structured out of stakeholder relations. It presents the firm’s value proposition as the product of value creating, capturing and

An analysis of fast reactor fuel assembly performance taking into account their mechanical interaction in the core and refuelling line capabilities

International Nuclear Information System (INIS)

Buksha, Yu.K.; Zabudko, L.M.; Kravchenko, I.N.; Matveenko, L.V.; Meshkov, M.N.

1984-01-01

An approach to assessment of fast reactor fuel assembly performance has been considered. A concept of passive restraint of fuel assemblies in a reactor adopted in the USSR is described. Some methods for calculating the interassembly interactions during operation are briefly outlined, some calculated results are presented. A problem of fuel assembly performance during refuelling taking into account the refuelling line capabilities is considered. Some results from fuel assemblies operation experience in the BN-600 reactor are given. (author)

THE DISTRIBUTION MODELING OF IMPURITIES IN THE ATMOSPHERE WITH TAKING INTO ACCOUNT OF TERRAIN

Directory of Open Access Journals (Sweden)

P. B. Mashyhina

2009-03-01

Full Text Available The 2D numerical model to simulate the pollutant dispersion over complex terrain was proposed. The model is based on the equation of potential flow and the equation of admixture transfer. Results of the numerical experiment are presented.

Relation of body mass index and body fat mass for Spanish university students, taking into account leisure-time physical activity.

Science.gov (United States)

Molina-García, Javier; Castillo, Isabel; Pablos, Carlos; Queralt, Ana

2009-04-01

The objective of this cross-sectional study was to analyze the relation of Body Mass Index with body fat mass while taking into account the amount of leisure-time physical activity for 299 male university students. Body fat mass was measured by bioelectrical impedance analysis. An estimation of energy expenditure in leisure-time physical activity in metabolic equivalents (METs) was obtained so participants were divided into six activity groups by percentile: no physical activity by the first group and participants physically active were divided into five groups by percentiles: 90% group.

Numerical simulation of electromagnetic fields and impedance of CERN LINAC4 H(-) source taking into account the effect of the plasma.

Science.gov (United States)

Grudiev, A; Lettry, J; Mattei, S; Paoluzzi, M; Scrivens, R

2014-02-01

Numerical simulation of the CERN LINAC4 H(-) source 2 MHz RF system has been performed taking into account a realistic geometry from 3D Computer Aided Design model using commercial FEM high frequency simulation code. The effect of the plasma has been added to the model by the approximation of a homogenous electrically conducting medium. Electric and magnetic fields, RF power losses, and impedance of the circuit have been calculated for different values of the plasma conductivity. Three different regimes have been found depending on the plasma conductivity: (1) Zero or low plasma conductivity results in RF electric field induced by the RF antenna being mainly capacitive and has axial direction; (2) Intermediate conductivity results in the expulsion of capacitive electric field from plasma and the RF power coupling, which is increasing linearly with the plasma conductivity, is mainly dominated by the inductive azimuthal electric field; (3) High conductivity results in the shielding of both the electric and magnetic fields from plasma due to the skin effect, which reduces RF power coupling to plasma. From these simulations and measurements of the RF power coupling on the CERN source, a value of the plasma conductivity has been derived. It agrees well with an analytical estimate calculated from the measured plasma parameters. In addition, the simulated and measured impedances with and without plasma show very good agreement as well demonstrating validity of the plasma model used in the RF simulations.

„The Control” in View of International Accounting Regulation and Romanian Accounting Regulation

Directory of Open Access Journals (Sweden)

Cristina Ciuraru-Andrica

2010-12-01

Full Text Available In Romania, financial reporting accountant is governed by Accounting Low number 82/1991, republished, and O.M.F.P. 3.055/2009 approving the accounting regulation in accordance with European Directives. To these are added the International Financial Reporting Standards (IFRS, IAS and IFRIC of which must take into account certain Romanian legal persons in accordance with applicable regulations. Therefore this paper presents the main points of the control from the two types of accounting regulations perspective (national and international applied in our country.

On correction of model of stabilization of distribution of concentration of radiation defects in a multilayer structure with account experiment data

Science.gov (United States)

Pankratov, E. L.

2018-05-01

We introduce a model of redistribution of point radiation defects, their interaction between themselves and redistribution of their simplest complexes (divacancies and diinterstitials) in a multilayer structure. The model gives a possibility to describe qualitatively nonmonotonicity of distributions of concentrations of radiation defects on interfaces between layers of the multilayer structure. The nonmonotonicity was recently found experimentally. To take into account the nonmonotonicity we modify recently used in literature model for analysis of distribution of concentration of radiation defects. To analyze the model we used an approach of solution of boundary problems, which could be used without crosslinking of solutions on interfaces between layers of the considered multilayer structures.

Task force activity to take the effect of elastic-plastic behaviour into account on the seismic safety evaluation of nuclear piping systems

International Nuclear Information System (INIS)

Nakamura, Izumi; Shiratori, Masaki; Morishita, Masaki; Otani, Akihito; Shibutani, Tadahito

2015-01-01

According to investigations of several nuclear power plants (NPPs) hit by actual seismic events and a number of experimental researches on the failure behavior of piping systems under seismic loads, it is recognized that piping systems used in NPPs include a large seismic safety margin until boundary failure. Since the stress assessment based on the elastic analysis does not reflect actual seismic capability of piping systems including plastic region, it is necessary to develop a rational procedures to estimate the elastic-plastic behavior of piping systems under a large seismic load. With the aim of establishing a procedure that takes into account the elastic-plastic behavior effect in the seismic safety estimation of nuclear piping systems, a task force activity has been planned. Through the activity, the authors intend to establish guidelines to estimate the elastic-plastic behavior of piping systems rationally and conservatively, and to provide new rational seismic safety criteria taking the effect of elastic-plastic behavior into account. As the first step of making out the analysis guideline, benchmark analyses are conducted for a pipe element test and a piping system test. In this paper, the outline of the research activity and the preliminary results of benchmark analyses are described. (author)

46 CFR Sec. 5 - Accounting.

Science.gov (United States)

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records. [16 FR 2885...

BSATOM - package of programs for calculating the energy levels and wave functions of helium-like systems taking into account isotope effects

International Nuclear Information System (INIS)

Abrashkevich, A.G.; Abrashkevich, D.G.; Vinitskij, S.I.; Puzynin, I.V.

1989-01-01

Description of package BCATOM for calculating the energy levels and wave functions of helium-like systems in the hyperspherical adiabatic approach taking into account the isotopic effects is given. The corresponding Sturm-Liouville problems are approximated by the difference method and the high order accuracy finite element method. The obtained generalized algebraic eigenvalue problems are solved by subspace iteration method. Possibilities of the package are demonstrated by calculating the ground state characteristics of a negative hydrogen ion. 33 refs.; 1 fig

Mathematical Model of Stress-Strain State of Curved Tube of Non-Circular Cross-Section with Account of Technological Wall Thickness Variation

Science.gov (United States)

Pirogov, S. P.; Ustinov, N. N.; Smolin, N. I.

2018-05-01

A mathematical model of the stress-strain state of a curved tube of a non-circular cross-section is presented, taking into account the technological wall thickness variation. On the basis of the semi-membrane shell theory, a system of linear differential equations describing the deformation of a tube under the effect of pressure is obtained. To solve the boundary value problem, the method of shooting is applied. The adequacy of the proposed mathematical model is verified by comparison with the experimental data and the results of the calculation of tubes by the energy method.

Media Accountability Systems: Models, proposals and outlooks

Directory of Open Access Journals (Sweden)

Luiz Martins da Silva

2007-06-01

Full Text Available This paper analyzes one of the basic actions of SOS-Imprensa, the mechanism to assure Media Accountability with the goal of proposing a synthesis of models for the Brazilian reality. The article aims to address the possibilities of creating and improving mechanisms to stimulate the democratic press process and to mark out and assure freedom of speech and personal rights with respect to the media. Based on the Press Social Responsibility Theory, the hypothesis is that the experiences analyzed (Communication Council, Press Council, Ombudsman and Readers Council are alternatives for accountability, mediation and arbitration, seeking visibility, trust and public support in favor of fairer media.

Hydrodynamic characteristics of steady magnetic fluid flow in a straight tube by taking into account the non-uniform distribution of mass concentration

International Nuclear Information System (INIS)

Shuchi, S.; Shimada, K.; Kamiyama, S.; Yamaguchi, H.

2002-01-01

We clarify numerically the wall friction coefficient, the distributions of velocity and shear rate, and the number of aggregated particles on steady magnetic fluid flow in a straight tube by taking into account the non-uniform distribution of mass concentration (DMC). Also the effect of DMC is clarified under the uniform and non-uniform transverse steady magnetic field. In comparison with the published data, the numerical results show good agreement with the experimental data

Accountability: a missing construct in models of adherence behavior and in clinical practice.

Science.gov (United States)

Oussedik, Elias; Foy, Capri G; Masicampo, E J; Kammrath, Lara K; Anderson, Robert E; Feldman, Steven R

2017-01-01

Piano lessons, weekly laboratory meetings, and visits to health care providers have in common an accountability that encourages people to follow a specified course of action. The accountability inherent in the social interaction between a patient and a health care provider affects patients' motivation to adhere to treatment. Nevertheless, accountability is a concept not found in adherence models, and is rarely employed in typical medical practice, where patients may be prescribed a treatment and not seen again until a return appointment 8-12 weeks later. The purpose of this paper is to describe the concept of accountability and to incorporate accountability into an existing adherence model framework. Based on the Self-Determination Theory, accountability can be considered in a spectrum from a paternalistic use of duress to comply with instructions (controlled accountability) to patients' autonomous internal desire to please a respected health care provider (autonomous accountability), the latter expected to best enhance long-term adherence behavior. Existing adherence models were reviewed with a panel of experts, and an accountability construct was incorporated into a modified version of Bandura's Social Cognitive Theory. Defining accountability and incorporating it into an adherence model will facilitate the development of measures of accountability as well as the testing and refinement of adherence interventions that make use of this critical determinant of human behavior.

Photoproduction of pions on nuclear in chiral bag model with account of motion effects of recoil nucleon

International Nuclear Information System (INIS)

Dorokhov, A.E.; Kanokov, Z.; Musakhanov, M.M.; Rakhimov, A.M.

1989-01-01

Pion production on a nucleon is studied in the chiral bag model (CBM). A CBM version is investigated in which the pions get into the bag and interact with quarks in a pseudovector way in the entire volume. Charged pion photoproduction amplitudes are found taking into account the recoil nucleon motion effects. Angular and energy distributions of charged pions, polarization of the recoil nucleon, multipoles are calculated. The recoil effects are shon to give an additional contribution to the static approximation of order of 10-20%. At bag radius value R=1 in the calculations are consistent with the experimental data

STRESSED STATE OF ROCKY SUBSOIL IN THE VICINITY OF A CIRCULAR SECTION HYDRAULIC ENGINEERING TUNNEL TAKING INTO ACCOUNT THE ANISOTROPY OF THE GROUND MEDIUM

Directory of Open Access Journals (Sweden)

D. T. Bautdinov

2016-01-01

Full Text Available Objectives. The aim of this study consists ina parametric analysis of the stress state of transversely isotropic rocky ground in the vicinity of a circular cross-sectional hydraulic tunnel taking into account the dead load of the subsoil medium under various relations of the elastic characteristics of the subsoil environment in orthogonal directions and at different angles of inclination of the plane of isotropy. Methods. A transversely isotropic medium model (a special case of an anisotropic medium is applied, in which the subsoil in one plane has the characteristics of an isotropic medium (isotropic plane but in a perpendicular direction – in contradistinction to the characteristics of an isotropic medium.The angle of isotropic planar inclination models the oblique bedding of subsoil layers. Results. The determination of tangential stresses on the contour generation allows the strength of the subsoil medium to be estimated at different depths of emplacement. The calculation of extensive hydraulic engineering tunnels, constructed in strong, transversely isotropic rocky ground, is reduced to a problem of plane strain elasticity theory for a transversely isotropic medium surrounding the tunnel construction. Since the solution of this problem cannot be achieved using analytical methods, the analysis of the stress state was carried out by finite element method using the ANSYS software complex. The type and size of the finite element appropriate for the calculation were pre-identified based on solutions to the task of verification. For the verificatory task, the Kirsch problem was adopted. Conclusion.When designing underground structures, it is necessary to determine the physical and mechanical properties of rocky soils in greater detail and to pay special attention to the elastic characteristics. The absence of tensile stresses in the upper section of development with some relations of the moduli of deformation and Poisson's ratios benefit the

Determination of dynamic performance of freight cars taking into account technical condition of side bearers

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S.Myamlin

2013-02-01

Full Text Available Purpose. The railway transport plays an important role in social and economic life of the country and carries out the large containment of transportation activities. The transport industry should migrate towards innovation changes and increase its significance as an important transit subsystem on the way of renovation of both the infrastructure and the strategy of all transportation process components including the interaction with other transport modes. At present the life sets strategic challenges for the railway branch, and the basic goals among them are as follows: high-speed train traffic development, increase of the weight of freight trains, new rolling stock development etc. Due to the urgency of this subject, the researchers should cope with the task devoted to one of aspects of improving the freight transportation efficiency, namely to the study of effects of various factors and characteristics of technical conditions of the freight cars running gears (which are unavoidable to arise during operation on their basic dynamic indices. The deviations of technical conditions of running gears from the normal state of the wedge system of bogie swing suspension also play an important role among them. The purpose of the paper is to investigate the influence of different factors of the technical conditions of freight car running gears (size deviation in both the bearers and the wedge system during operation on their basic indices – coefficients of horizontal and vertical dynamics, vehicle body acceleration, frame strength, and derailment stability coefficient. Methodology. The study was conducted by numerical integration and mathematical modeling of the freight car dynamic loading using the software package “Dynamics of Rail Vehicles” (“DYNRAIL”. Findings. As a result of the research for freight car dynamic coefficients determination taking into account technical conditions of the side bearers, the dependencies of the basic freight cars

Turbulence Model

DEFF Research Database (Denmark)

Nielsen, Mogens Peter; Shui, Wan; Johansson, Jens

2011-01-01

term with stresses depending linearly on the strain rates. This term takes into account the transfer of linear momentum from one part of the fluid to another. Besides there is another term, which takes into account the transfer of angular momentum. Thus the model implies a new definition of turbulence...

Stability and dynamical features of solitary wave solutions for a hydrodynamic-type system taking into account nonlocal effects

Science.gov (United States)

Vladimirov, Vsevolod A.; Maçzka, Czesław; Sergyeyev, Artur; Skurativskyi, Sergiy

2014-06-01

We consider a hydrodynamic-type system of balance equations for mass and momentum closed by the dynamical equation of state taking into account the effects of spatial nonlocality. We study higher symmetry admitted by this system and establish its non-integrability for the generic values of parameters. A system of ODEs obtained from the system under study through the group theory reduction is investigated. The reduced system is shown to possess a family of the homoclinic solutions describing solitary waves of compression and rarefaction. The waves of compression are shown to be unstable. On the contrary, the waves of rarefaction are likely to be stable. Numerical simulations reveal some peculiarities of solitary waves of rarefaction, and, in particular, the recovery of their shape after the collisions.

Accounting for exhaust gas transport dynamics in instantaneous emission models via smooth transition regression.

Science.gov (United States)

Kamarianakis, Yiannis; Gao, H Oliver

2010-02-15

Collecting and analyzing high frequency emission measurements has become very usual during the past decade as significantly more information with respect to formation conditions can be collected than from regulated bag measurements. A challenging issue for researchers is the accurate time-alignment between tailpipe measurements and engine operating variables. An alignment procedure should take into account both the reaction time of the analyzers and the dynamics of gas transport in the exhaust and measurement systems. This paper discusses a statistical modeling framework that compensates for variable exhaust transport delay while relating tailpipe measurements with engine operating covariates. Specifically it is shown that some variants of the smooth transition regression model allow for transport delays that vary smoothly as functions of the exhaust flow rate. These functions are characterized by a pair of coefficients that can be estimated via a least-squares procedure. The proposed models can be adapted to encompass inherent nonlinearities that were implicit in previous instantaneous emissions modeling efforts. This article describes the methodology and presents an illustrative application which uses data collected from a diesel bus under real-world driving conditions.

Mathematical modeling of pigment dispersion taking into account the full agglomerate particle size distribution

DEFF Research Database (Denmark)

Kiil, Søren

2017-01-01

The purpose of this work is to develop a mathematical model that can quantify the dispersion of pigments, with a focus on the mechanical breakage of pigment agglomerates. The underlying physical mechanism was assumed to be surface erosion of spherical pigment agglomerates. The full agglomerate pa.......g., in the development of novel dispersion principles and for analysis of dispersion failures. The general applicability of the model, beyond the three pigments considered, needs to be confirmed....

ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY

OpenAIRE

VALENTIN IOAN UŞURELU; MIOARA MARIN (NEDELCU); ALINA ELENA DANAILĂ (ANDREI); DANIELA LOGHIN

2010-01-01

Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the last decades has increased so much interest in accounting ethics so that the financial statements should be prepared to come to include a descriptive report of accounting professionals who have created and filled these situations. This report should include any information considered relevant about factors ...

Belief revision and delusions: how do patients with schizophrenia take advice?

Science.gov (United States)

Kaliuzhna, Mariia; Chambon, Valérian; Franck, Nicolas; Testud, Bérangère; Van der Henst, Jean-Baptiste

2012-01-01

The dominant cognitive model that accounts for the persistence of delusional beliefs in schizophrenia postulates that patients suffer from a general deficit in belief revision. It is generally assumed that this deficit is a consequence of impaired reasoning skills. However, the possibility that such inflexibility affects the entire system of a patient's beliefs has rarely been empirically tested. Using delusion-neutral material in a well-documented advice-taking task, the present study reports that patients with schizophrenia: 1) revise their beliefs, 2) take into account socially provided information to do so, 3) are not overconfident about their judgments, and 4) show less egocentric advice-discounting than controls. This study thus shows that delusional patients' difficulty in revising beliefs is more selective than had been previously assumed. The specificities of the task and the implications for a theory of delusion formation are discussed.

ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

Directory of Open Access Journals (Sweden)

Valentin Gabriel CRISTEA

2017-05-01

Full Text Available There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed. Although one notices the movement from historical cost accounting to fair value accounting, each one has its advantages.

Performance Evaluation and Accountability for School Psychologists: Challenges and Opportunities

Science.gov (United States)

Morrison, Julie Q.

2013-01-01

The call for school psychologists to demonstrate accountability in the evaluation of services at the individual, group, and system levels comes at a time when school districts nationally are pursuing personnel evaluation models that link teachers' instructional practices to student achievement. School psychologists have an opportunity to take a…

Analytical model and design of spoke-type permanent-magnet machines accounting for saturation and nonlinearity of magnetic bridges

Science.gov (United States)

Liang, Peixin; Chai, Feng; Bi, Yunlong; Pei, Yulong; Cheng, Shukang

2016-11-01

Based on subdomain model, this paper presents an analytical method for predicting the no-load magnetic field distribution, back-EMF and torque in general spoke-type motors with magnetic bridges. Taking into account the saturation and nonlinearity of magnetic material, the magnetic bridges are equivalent to fan-shaped saturation regions. For getting standard boundary conditions, a lumped parameter magnetic circuit model and iterative method are employed to calculate the permeability. The final field domain is divided into five types of simple subdomains. Based on the method of separation of variables, the analytical expression of each subdomain is derived. The analytical results of the magnetic field distribution, Back-EMF and torque are verified by finite element method, which confirms the validity of the proposed model for facilitating the motor design and optimization.

Use of details in secondary emission spectra in order to take into account element composition in the radioisotopic, x-ray-fluorescence method

Energy Technology Data Exchange (ETDEWEB)

Ivanyukovich, G A; Meier, V A; Nakhabtsev, V S

1974-01-01

A study is made of secondary emission spectra applicable to the conditions of determining tin in complex iron ores. Use is made of recorders having an intermediate target of samarium oxide, which assure measurement under geometry of a direct field of vision. It is shown that the integral count rate with a definite selection of the initial condition of discrimination or the count rate in the 32 to 34 keV interval of energies characterizes mainly the composition of the filler. With the purpose of increasing the accuracy and decreasing the effect of equipment factors it is more suitable to estimate the filler composition from the integral count rate. Methods are considered for taking into account the effect of composition of the medium on the measurement results according to the method of spectral ratios by means of a nomogram and analytical expressions. With measurements on models the error of determining the tin content was +- 5 percent in effective atomic number range of 13 to 20, while the error was 50 percent without the introduction of corrections. 10 refs. (tr-auth)

The Impact of a Participant-Based Accounting Cycle Course on Student Performance in Intermediate Financial Accounting I

Science.gov (United States)

Siagian, Ferdinand T.; Khan, Mohammad

2016-01-01

The authors investigated whether students in an Intermediate Financial Accounting I course who took a 1-credit, participant-based accounting cycle course performed better than students who did not take the accounting cycle course. Results indicate a higher likelihood of earning a better grade for students who took the accounting cycle course even…

Taking a Step Forward in Public Health Finance: Establishing Standards for a Uniform Chart of Accounts Crosswalk.

Science.gov (United States)

Honoré, Peggy A; Leider, Jonathon P; Singletary, Vivian; Ross, David A

2015-01-01

In its 2012 report on the current and future states of public health finance, the Institute of Medicine noted, with concern, the relative lack of capacity for practitioners and researchers alike to make comparisons between health department expenditures across the country. This is due in part to different accounting systems, service portfolios, and state- or agency-specific reporting requirements. The Institute of Medicine called for a uniform chart of accounts, perhaps building on existing efforts such as the Public Health Uniform National Data Systems (PHUND$). Shortly thereafter, a group was convened to work with public health practitioners and researchers to develop a uniform chart of accounts crosswalk. A year-long process was undertaken to create the crosswalk. This commentary discusses that process, challenges encountered along the way and provides a draft crosswalk in line with the Foundational Public Health Services model that, if used by health departments, could allow for meaningful comparisons between agencies.

THEORETICAL BASIS FOR RESEARCH OF QUALITY OF ACCOUNTING INSTITUTIONS IN THE ACCOUNTING (FINANCIAL REPORTS

Directory of Open Access Journals (Sweden)

Horbach Tatiana

2018-01-01

Full Text Available Introduction. The main goal of changing accounting systems in different countries today is improving the quality of accounting information and achieving a high level of user confidence in accounting (financial reporting. However, the diversity of user needs is not the main reason why the problem of improving the quality of accounting and reporting data remains relevant. Purpose. Development of separate provisions of the theory of accounting in terms of ensuring high quality of accounting (financial reporting and development of practical recommendations for the assessment of the quality of the process of formation of accounting (financial reporting. Results. The article discloses the features of informational content of accounting (financial reporting in modern conditions. The comprehensive model of accounting information specifies the substantive content of the concept, the methodical approach to the assessment of the quality of accounting (financial reporting, taking into account the peculiarities of the organizational design of the quality management process for reporting and the peculiarities of the operation of the accounting and analytical system of the enterprise. The main identified problem areas are the formation of qualitative accounting (financial reporting. It is shown that the qualitative characteristics of accounting information and accounting (financial reporting can not be only within the framework of the work of the accounting system, but also must be lead by a set of factors that determine the end-user characteristics of accounting information. Conclusions. The internal content and essence of the abstract category “quality” are considered in detail, and it is demonstrated, as in the concretization of the subject, the conceptual design “quality of accounting (financial reporting” can be introduced. On the basis of the studies of Ukrainian and foreign scholars, eight areas are identified, which identify the main issues of

Reading Test-Taking Strategies in General Training IELTS

Science.gov (United States)

Nosrati, Vahede

2015-01-01

The significance of gaining a better understanding of how test-taking strategies are used has been recognized by researchers. Considering this fact, this study aimed at investigating the test-taking strategies which were employed by IELTS candidates in reading comprehension test. Besides, it tried to take into account the differences among…

Belief revision and delusions: how do patients with schizophrenia take advice?

Directory of Open Access Journals (Sweden)

Mariia Kaliuzhna

Full Text Available The dominant cognitive model that accounts for the persistence of delusional beliefs in schizophrenia postulates that patients suffer from a general deficit in belief revision. It is generally assumed that this deficit is a consequence of impaired reasoning skills. However, the possibility that such inflexibility affects the entire system of a patient's beliefs has rarely been empirically tested. Using delusion-neutral material in a well-documented advice-taking task, the present study reports that patients with schizophrenia: 1 revise their beliefs, 2 take into account socially provided information to do so, 3 are not overconfident about their judgments, and 4 show less egocentric advice-discounting than controls. This study thus shows that delusional patients' difficulty in revising beliefs is more selective than had been previously assumed. The specificities of the task and the implications for a theory of delusion formation are discussed.

Method of taking into account meson and quark-gluon degrees of freedom in hadron-hadron interactions at low and intermediate energies. Application to NN scattering

International Nuclear Information System (INIS)

Safronov, A.N.

1983-01-01

A system of nonsingular integral equations is formulated for the calculation of hadron-hadron partial amplitudes in the low-and intermediate-energy range taking into account meson and quark-gluon degrees of freedom. The quark-gluon degrees of freedom are included in the framework of the composite-quark-bag model, and the meson degrees of freedom are treated by the methods of the relativistic quantum field theory. It is shown that including the quark-gluon degrees of freedom leads to suppression of meson exchange effects, mostly of heavy meson (rho, ω) exchanges. The method has been applied to the calculation of the 3 S 1 , 1 S 0 , 3 P 0 , 3 P 1 , and 1 P 1 phase shifts for the nucleon-nucleon scattering at the incident nucleon energies T=0-1050 MeV, as well as to the S-wave scattering lengths and effective radii

Rate coefficients of exchange reactions accounting for vibrational excitation of reagents and products

Science.gov (United States)

Kustova, E. V.; Savelev, A. S.; Kunova, O. V.

2018-05-01

Theoretical models for the vibrational state-resolved Zeldovich reaction are assessed by comparison with the results of quasi-classical trajectory (QCT) calculations. An error in the model of Aliat is corrected; the model is generalized taking into account NO vibrational states. The proposed model is fairly simple and can be easily implemented to the software for non-equilibrium flow modeling. It provides a good agreement with the QCT rate coefficients in the whole range of temperatures and reagent/product vibrational states. The developed models are tested in simulations of vibrational and chemical relaxation of air mixture behind a shock wave. The importance of accounting for excitated NO vibrational states and accurate prediction of Zeldovich reactions rates is shown.

Multiple imputation to account for measurement error in marginal structural models

Science.gov (United States)

Edwards, Jessie K.; Cole, Stephen R.; Westreich, Daniel; Crane, Heidi; Eron, Joseph J.; Mathews, W. Christopher; Moore, Richard; Boswell, Stephen L.; Lesko, Catherine R.; Mugavero, Michael J.

2015-01-01

Background Marginal structural models are an important tool for observational studies. These models typically assume that variables are measured without error. We describe a method to account for differential and non-differential measurement error in a marginal structural model. Methods We illustrate the method estimating the joint effects of antiretroviral therapy initiation and current smoking on all-cause mortality in a United States cohort of 12,290 patients with HIV followed for up to 5 years between 1998 and 2011. Smoking status was likely measured with error, but a subset of 3686 patients who reported smoking status on separate questionnaires composed an internal validation subgroup. We compared a standard joint marginal structural model fit using inverse probability weights to a model that also accounted for misclassification of smoking status using multiple imputation. Results In the standard analysis, current smoking was not associated with increased risk of mortality. After accounting for misclassification, current smoking without therapy was associated with increased mortality [hazard ratio (HR): 1.2 (95% CI: 0.6, 2.3)]. The HR for current smoking and therapy (0.4 (95% CI: 0.2, 0.7)) was similar to the HR for no smoking and therapy (0.4; 95% CI: 0.2, 0.6). Conclusions Multiple imputation can be used to account for measurement error in concert with methods for causal inference to strengthen results from observational studies. PMID:26214338

Multiple Imputation to Account for Measurement Error in Marginal Structural Models.

Science.gov (United States)

Edwards, Jessie K; Cole, Stephen R; Westreich, Daniel; Crane, Heidi; Eron, Joseph J; Mathews, W Christopher; Moore, Richard; Boswell, Stephen L; Lesko, Catherine R; Mugavero, Michael J

2015-09-01

Marginal structural models are an important tool for observational studies. These models typically assume that variables are measured without error. We describe a method to account for differential and nondifferential measurement error in a marginal structural model. We illustrate the method estimating the joint effects of antiretroviral therapy initiation and current smoking on all-cause mortality in a United States cohort of 12,290 patients with HIV followed for up to 5 years between 1998 and 2011. Smoking status was likely measured with error, but a subset of 3,686 patients who reported smoking status on separate questionnaires composed an internal validation subgroup. We compared a standard joint marginal structural model fit using inverse probability weights to a model that also accounted for misclassification of smoking status using multiple imputation. In the standard analysis, current smoking was not associated with increased risk of mortality. After accounting for misclassification, current smoking without therapy was associated with increased mortality (hazard ratio [HR]: 1.2 [95% confidence interval [CI] = 0.6, 2.3]). The HR for current smoking and therapy [0.4 (95% CI = 0.2, 0.7)] was similar to the HR for no smoking and therapy (0.4; 95% CI = 0.2, 0.6). Multiple imputation can be used to account for measurement error in concert with methods for causal inference to strengthen results from observational studies.

Electron momentum spectroscopy of dimethyl ether taking account of nuclear dynamics in the electronic ground state

International Nuclear Information System (INIS)

Morini, Filippo; Deleuze, Michael Simon; Watanabe, Noboru; Kojima, Masataka; Takahashi, Masahiko

2015-01-01

The influence of nuclear dynamics in the electronic ground state on the (e,2e) momentum profiles of dimethyl ether has been analyzed using the harmonic analytical quantum mechanical and Born-Oppenheimer molecular dynamics approaches. In spite of fundamental methodological differences, results obtained with both approaches consistently demonstrate that molecular vibrations in the electronic ground state have a most appreciable influence on the momentum profiles associated to the 2b 1 , 6a 1 , 4b 2 , and 1a 2 orbitals. Taking this influence into account considerably improves the agreement between theoretical and newly obtained experimental momentum profiles, with improved statistical accuracy. Both approaches point out in particular the most appreciable role which is played by a few specific molecular vibrations of A 1 , B 1 , and B 2 symmetries, which correspond to C–H stretching and H–C–H bending modes. In line with the Herzberg-Teller principle, the influence of these molecular vibrations on the computed momentum profiles can be unraveled from considerations on the symmetry characteristics of orbitals and their energy spacing

50 CFR 12.31 - Accountability.

Science.gov (United States)

2010-10-01

... 50 Wildlife and Fisheries 1 2010-10-01 2010-10-01 false Accountability. 12.31 Section 12.31 Wildlife and Fisheries UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR TAKING... SEIZURE AND FORFEITURE PROCEDURES Disposal of Forfeited or Abandoned Property § 12.31 Accountability. All...

Fusion of expertise among accounting accounting faculty. Towards an expertise model for academia in accounting.

NARCIS (Netherlands)

Njoku, Jonathan C.; van der Heijden, Beatrice; Inanga, Eno L.

2010-01-01

This paper aims to portray an accounting faculty expert. It is argued that neither the academic nor the professional orientation alone appears adequate in developing accounting faculty expertise. The accounting faculty expert is supposed to develop into a so-called ‘flexpert’ (Van der Heijden, 2003)

Assessment of NPP safety taking into account seismic and engineering-geological factors

International Nuclear Information System (INIS)

Yakovlev, E.A.

1990-01-01

Consideration is given to the problem of probabilistic analysis of NPP safety with account of risk of destructive effect of earthquakes and the danger of accidental geological processes (diapirism, karst etc.) under NPP operation. It is shown that account of seismic and engineering-geological (engineering-seismological) risk factors in probabilistic analysis of safety enables to perform anticipatory analysis of behaviour of principle plant objects and to improve safety of their operation by revealing the most unstable elements of geotechnical system forming the main contribution to the total NPP risk

Microscopic theory taking into account 2p2h configurations in the magic nuclei. General comparison with other aprroaches

International Nuclear Information System (INIS)

Kamerdzhiev, S.P.

1982-01-01

The purposes of the given review are as follows: 1) brief description of subsequent method for accoUntancy of 2p2h-configurations of the nucleus in the second order by quasiparticle-phonon interaction; the method uses Green functions and it represents specification of microscopic model of 2p2h-configuration accountancy; 2) obtaining the basic results of already existing approaches from the obtained analytical expressions. Accountancy of 2p2h-configurations of magic nuclei is necessary for improvement of microscopic description of multipole giant resonances (MGR). An equation for the effective field in a nucleus induced by an external field is obtained. An expression for polarization operator determining probabilities of nucleus transitions from the ground state to the excited one is obtained graphically. Derivation of the described equation for apex of the effective field and expressions for polarization operator which besides 1p1h-configurations account for 2p2h-configurations are the basic results of the paper

Creation of cadastre of ground concentration of chemical polluting substances in the city of Obninsk taking into account aerodynamic shadows of buildings

International Nuclear Information System (INIS)

Malik, O.

2000-01-01

The summary volume 'Protection of atmosphere and extreme allowable contamination' for the city of Obninsk (hereinafter Summary volume) was developed iri 1996 under aegis of State committee on protection of the environment of the Kaluga region and Administration of Obninsk. Now 96 industrial enterprises and research institutes of the city are included in the Summary volume. The summary volume represents a set of specialized data bases in which the parameters of sources of contamination (coordinates, heights, diameters, temperature, velocity of gas streams, power of contamination, belonging to the enterprise) are described. The data bases function in a specialized program complex. The data base structure includes the programs accounting ground concentration, converting of data bases, and creation of a topology base. The list of the PC which can be used is annually affirmed by the State Committee of Protection of the environment. When the Summary volume was originally developed, the PC 'Ecologist 1.13' was used; it was upgraded up to the version 'Ecologist 2.20' in 1998. Now, the PC is upgraded to account for aerodynamic shadows of buildings. To maintain the Summary volume by taking into account buildings, the PC 'Prism - region' by 'LOGUS' firm is selected. (authors)

Accountability: a missing construct in models of adherence behavior and in clinical practice

Directory of Open Access Journals (Sweden)

Oussedik E

2017-07-01

Full Text Available Elias Oussedik,1 Capri G Foy,2 E J Masicampo,3 Lara K Kammrath,3 Robert E Anderson,1 Steven R Feldman1,4,5 1Center for Dermatology Research, Department of Dermatology, Wake Forest School of Medicine, Winston-Salem, NC, USA; 2Department of Social Sciences and Health Policy, Wake Forest School of Medicine, Winston-Salem, NC, USA; 3Department of Psychology, Wake Forest University, Winston-Salem, NC, USA; 4Department of Pathology, Wake Forest School of Medicine, Winston-Salem, NC, USA; 5Department of Public Health Sciences, Wake Forest School of Medicine, Winston-Salem, NC, USA Abstract: Piano lessons, weekly laboratory meetings, and visits to health care providers have in common an accountability that encourages people to follow a specified course of action. The accountability inherent in the social interaction between a patient and a health care provider affects patients’ motivation to adhere to treatment. Nevertheless, accountability is a concept not found in adherence models, and is rarely employed in typical medical practice, where patients may be prescribed a treatment and not seen again until a return appointment 8–12 weeks later. The purpose of this paper is to describe the concept of accountability and to incorporate accountability into an existing adherence model framework. Based on the Self-Determination Theory, accountability can be considered in a spectrum from a paternalistic use of duress to comply with instructions (controlled accountability to patients’ autonomous internal desire to please a respected health care provider (autonomous accountability, the latter expected to best enhance long-term adherence behavior. Existing adherence models were reviewed with a panel of experts, and an accountability construct was incorporated into a modified version of Bandura’s Social Cognitive Theory. Defining accountability and incorporating it into an adherence model will facilitate the development of measures of accountability as well

Accounting Fundamentals and Variations of Stock Price: Methodological Refinement with Recursive Simultaneous Model

OpenAIRE

Sumiyana, Sumiyana; Baridwan, Zaki

2013-01-01

This study investigates association between accounting fundamentals and variations of stock prices using recursive simultaneous equation model. The accounting fundamentalsconsist of earnings yield, book value, profitability, growth opportunities and discount rate. The prior single relationships model has been investigated by Chen and Zhang (2007),Sumiyana (2011) and Sumiyana et al. (2010). They assume that all accounting fundamentals associate direct-linearly to the stock returns. This study ...

Accounting Faculty Internships

Directory of Open Access Journals (Sweden)

Jill Christopher

2013-06-01

Full Text Available Accounting professionals, business college accrediting bodies, and even accounting academics themselves acknowledge that there is a disconnect between academe and the rigors and requirements of the accounting profession. Among the suggestions proposed in the literature to reduce this gap is the faculty internship, where accounting faculty members work within the field as accountants. Heretofore, individual case studies report benefits of such internships that accrue to a variety of stakeholder groups beyond just the faculty intern and include the academic institution, students, and accounting profession through faculty internships. This research seeks wider support for these benefits. This descriptive study involved surveying a sample of accounting faculty members to get their opinions about the benefits and drawbacks of faculty internships, and to determine the level of use of faculty internships in accounting. In all, 128 usable responses were obtained, representing a 14.6% response rate. The results of this study reveal that although most faculty members acknowledge the benefits cited in the literature, too few take advantage of faculty internships.

Stochastic models in risk theory and management accounting

NARCIS (Netherlands)

Brekelmans, R.C.M.

2000-01-01

This thesis deals with stochastic models in two fields: risk theory and management accounting. Firstly, two extensions of the classical risk process are analyzed. A method is developed that computes bounds of the probability of ruin for the classical risk rocess extended with a constant interest

Job system generation in grid taking into account user preferences

Directory of Open Access Journals (Sweden)

D. M. Yemelyanov

2016-01-01

Full Text Available Distributed computing environments like Grid are characterized by heterogeneity, low cohesion and dynamic structure of computing nodes. This is why the task of resource scheduling in such environments is complex. Different approaches to job scheduling in grid exist. Some of them use economic principles. Economic approaches to scheduling have shown their efficiency. One of such approaches is cyclic scheduling scheme which is considered in this paper.Cyclic scheduling scheme takes into account the preferences of computing environment users by means of an optimization criterion, which is included in the resource request. Besides, the scheme works cyclically by scheduling a certain job batch at each scheduling step. This is why there is a preliminary scheduling step which is job batch generation.The purpose of this study was to estimate the infl uence of job batch structure by the user criterion on the degree of its satisfaction. In other words we had to find the best way to form the batch with relation to the user optimization criterion. For example if it is more efficient to form the batch with jobs with the same criterion value or with different criterion values. Also we wanted to find the combination of criterion values which would give the most efficient scheduling results.To achieve this purpose an experiment in a simulation environment was conducted. The experiment consisted of scheduling of job batches with different values of the user criterion, other parameters of the resource request and the characteristics of the computing environment being the same. Three job batch generation strategies were considered. In the first strategy the batch consisted of jobs with the same criterion value. In the second strategy the batch consisted of jobs with all the considered criteria equally likely. The third strategy was similar to the second one, but only two certain criteria were considered. The third strategy was considered in order to find the most

Toward a Useful Model for Group Mentoring in Public Accounting Firms

Directory of Open Access Journals (Sweden)

Steven J. Johnson

2013-07-01

Full Text Available Today’s public accounting firms face a number of challenges in relation to their most valuable resource and primary revenue generator, human capital. Expanding regulations, technology advances, increased competition and high turnover rates are just a few of the issues confronting public accounting leaders in today’s complex business environment. In recent years, some public accounting firms have attempted to combat low retention and high burnout rates with traditional one-to-one mentoring programs, with varying degrees of success. Many firms have found that they lack the resources necessary to successfully implement and maintain such programs. In other industries, organizations have used a group mentoring approach in attempt to remove potential barriers to mentoring success. Although the research regarding group mentoring shows promise for positive organizational outcomes, no cases could be found in the literature regarding its usage in a public accounting firm. Because of the unique challenges associated with public accounting firms, this paper attempts to answer two questions: (1Does group mentoring provide a viable alternative to traditional mentoring in a public accounting firm? (2 If so, what general model might be used for implementing such a program? In answering these questions, a review of the group mentoring literature is provided, along with a suggested model for the implementation of group mentoring in a public accounting firm.

Tree biomass in the Swiss landscape: nationwide modelling for improved accounting for forest and non-forest trees.

Science.gov (United States)

Price, B; Gomez, A; Mathys, L; Gardi, O; Schellenberger, A; Ginzler, C; Thürig, E

2017-03-01

Trees outside forest (TOF) can perform a variety of social, economic and ecological functions including carbon sequestration. However, detailed quantification of tree biomass is usually limited to forest areas. Taking advantage of structural information available from stereo aerial imagery and airborne laser scanning (ALS), this research models tree biomass using national forest inventory data and linear least-square regression and applies the model both inside and outside of forest to create a nationwide model for tree biomass (above ground and below ground). Validation of the tree biomass model against TOF data within settlement areas shows relatively low model performance (R 2 of 0.44) but still a considerable improvement on current biomass estimates used for greenhouse gas inventory and carbon accounting. We demonstrate an efficient and easily implementable approach to modelling tree biomass across a large heterogeneous nationwide area. The model offers significant opportunity for improved estimates on land use combination categories (CC) where tree biomass has either not been included or only roughly estimated until now. The ALS biomass model also offers the advantage of providing greater spatial resolution and greater within CC spatial variability compared to the current nationwide estimates.

ACCOUNTING FUNDAMENTALS AND VARIATIONS OF STOCK PRICE: METHODOLOGICAL REFINEMENT WITH RECURSIVE SIMULTANEOUS MODEL

OpenAIRE

Sumiyana, Sumiyana; Baridwan, Zaki

2015-01-01

This study investigates association between accounting fundamentals and variations of stock prices using recursive simultaneous equation model. The accounting fundamentalsconsist of earnings yield, book value, profitability, growth opportunities and discount rate. The prior single relationships model has been investigated by Chen and Zhang (2007),Sumiyana (2011) and Sumiyana et al. (2010). They assume that all accounting fundamentals associate direct-linearly to the stock returns. This study ...

Territory management an appropriate approach for taking into account dynamic risks

Science.gov (United States)

Fernandez, M.; Ruegg, J.

2012-04-01

unequivocal. On the contrary, in the case of the Los Chorros, the "primary" risk (the landslide), as evaluated by the authorities, was not perceived as such by the local community, which prioritized economic risks by creating their own road through the landslide area in defiance of authorities. In other words, certain attributes and characteristics of risk will be emphasized by some actors over others, (i.e. economic considerations over the perceived probability of another landslide). Their priorities will depend on their needs and mandates and as priorities change, so individual definitions of risk may change over time. This paper demonstrates that the risk is not uniform, that multiple risks persist especially in a developing country context becomes diffuse, changes or endures because it depends on the implications on the territory and on the risk definition made by the actors. The risk is variable, the result of a choice because its existence is attributed by the characteristics or criteria of vulnerability fostered by actors in their territories. Finally, the case study demonstrates that in developing countries, actors are forced to address and prioritize multiple risks due to limited resources. In this context, the challenge for managers of natural hazards is to move from risk management in the strict sense (i.e., pure hazard approach) to a broader risk management, taking into consideration what is important for the society and for the functioning of systems. Territory management in this sense is an appropriate approach for taking into account multiple stakeholder priorities, their relationships, available resources and limitations.

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.

An analytical model for CDMA downlink rate optimization taking into account uplink coverage restriction

NARCIS (Netherlands)

Endrayanto, A.I.; van den Berg, Hans Leo; Boucherie, Richardus J.

2003-01-01

This paper models and analyzes downlink and uplink power assignment in Code Division Multiple Access (CDMA) mobile networks. By discretizing the area into small segments, the power requirements are characterized via a matrix representation that separates user and system characteristics. We obtain a

An analytical model for CDMA downlink rate optimization taking into account uplink coverage restrictions

NARCIS (Netherlands)

Endrayanto, A.I.; van den Berg, Hans Leo; Boucherie, Richardus J.

2005-01-01

This paper models and analyzes downlink and uplink power assignment in code division multiple access (CDMA) mobile networks. By discretizing the area into small segments, the power requirements are characterized via a matrix representation that separates user and system characteristics. We obtain a

On the Faddeev-Yacubovsky model of four nucleon scattering problem with account of spin and isospin

International Nuclear Information System (INIS)

Sharma, V.K.

1976-01-01

The Faddeev-Yacubovsky model of four nucleons taking into account their spin and isospin with the two-channel resonating group approximation, is considered. In this approximation, one employs a completely antisymmetric wave function which can be written as the clustering of d + d and n+He 3 (or p+H 3 ) systems with antisymmetric spin isospin states. The two-nucleon interactions used are of the separable Yamaguchi form in Ssub(1)sup(3) and Ssub(0)sup(3) states. The equations for the states with quantum numbers S=0,1,2 T=0 are obtained. It is shown that with subsequent separable representation of two-particle t-matrix reduces the equations to a set of one-dimensional coupled integral equations. (author)

The SMM Model as a Boundary Value Problem Using the Discrete Diffusion Equation

Science.gov (United States)

Campbell, Joel

2007-01-01

A generalized single step stepwise mutation model (SMM) is developed that takes into account an arbitrary initial state to a certain partial difference equation. This is solved in both the approximate continuum limit and the more exact discrete form. A time evolution model is developed for Y DNA or mtDNA that takes into account the reflective boundary modeling minimum microsatellite length and the original difference equation. A comparison is made between the more widely known continuum Gaussian model and a discrete model, which is based on modified Bessel functions of the first kind. A correction is made to the SMM model for the probability that two individuals are related that takes into account a reflecting boundary modeling minimum microsatellite length. This method is generalized to take into account the general n-step model and exact solutions are found. A new model is proposed for the step distribution.

Radiative transfer modeling through terrestrial atmosphere and ocean accounting for inelastic processes: Software package SCIATRAN

Science.gov (United States)

Rozanov, V. V.; Dinter, T.; Rozanov, A. V.; Wolanin, A.; Bracher, A.; Burrows, J. P.

2017-06-01

SCIATRAN is a comprehensive software package which is designed to model radiative transfer processes in the terrestrial atmosphere and ocean in the spectral range from the ultraviolet to the thermal infrared (0.18-40 μm). It accounts for multiple scattering processes, polarization, thermal emission and ocean-atmosphere coupling. The main goal of this paper is to present a recently developed version of SCIATRAN which takes into account accurately inelastic radiative processes in both the atmosphere and the ocean. In the scalar version of the coupled ocean-atmosphere radiative transfer solver presented by Rozanov et al. [61] we have implemented the simulation of the rotational Raman scattering, vibrational Raman scattering, chlorophyll and colored dissolved organic matter fluorescence. In this paper we discuss and explain the numerical methods used in SCIATRAN to solve the scalar radiative transfer equation including trans-spectral processes, and demonstrate how some selected radiative transfer problems are solved using the SCIATRAN package. In addition we present selected comparisons of SCIATRAN simulations with those published benchmark results, independent radiative transfer models, and various measurements from satellite, ground-based, and ship-borne instruments. The extended SCIATRAN software package along with a detailed User's Guide is made available for scientists and students, who are undertaking their own research typically at universities, via the web page of the Institute of Environmental Physics (IUP), University of Bremen: http://www.iup.physik.uni-bremen.de.

The Accounting Practices of Heritage Assets

OpenAIRE

Hassan, Nor Laili; Saad, Natrah; Ahmad, Halimah Nasibah; Salleh, Md. Suhaimi Md.; Ismail, Mohamad Sharofi

2016-01-01

Accrual-based accounting is introduced to the government agencies with the intention to hold prudent fiscal management and improve the efficiency of financial management and accounting of the Malaysian Government. For that purpose, Malaysian Public Sector Accounting Standards (MPSAS) was introduced as a main reference in applying the accrual-based accounting. MPSAS 17 which deals with heritage assets, will take effect in 2017. The study intended to discover how do overseas’ museums report the...

Accounting for small scale heterogeneity in ecohydrologic watershed models

Science.gov (United States)

Burke, W.; Tague, C.

2017-12-01

Spatially distributed ecohydrologic models are inherently constrained by the spatial resolution of their smallest units, below which land and processes are assumed to be homogenous. At coarse scales, heterogeneity is often accounted for by computing store and fluxes of interest over a distribution of land cover types (or other sources of heterogeneity) within spatially explicit modeling units. However this approach ignores spatial organization and the lateral transfer of water and materials downslope. The challenge is to account both for the role of flow network topology and fine-scale heterogeneity. We present a new approach that defines two levels of spatial aggregation and that integrates spatially explicit network approach with a flexible representation of finer-scale aspatial heterogeneity. Critically, this solution does not simply increase the resolution of the smallest spatial unit, and so by comparison, results in improved computational efficiency. The approach is demonstrated by adapting Regional Hydro-Ecologic Simulation System (RHESSys), an ecohydrologic model widely used to simulate climate, land use, and land management impacts. We illustrate the utility of our approach by showing how the model can be used to better characterize forest thinning impacts on ecohydrology. Forest thinning is typically done at the scale of individual trees, and yet management responses of interest include impacts on watershed scale hydrology and on downslope riparian vegetation. Our approach allow us to characterize the variability in tree size/carbon reduction and water transfers between neighboring trees while still capturing hillslope to watershed scale effects, Our illustrative example demonstrates that accounting for these fine scale effects can substantially alter model estimates, in some cases shifting the impacts of thinning on downslope water availability from increases to decreases. We conclude by describing other use cases that may benefit from this approach

76 FR 34712 - Medicare Program; Pioneer Accountable Care Organization Model; Extension of the Submission...

Science.gov (United States)

2011-06-14

... stakeholders to develop initiatives to test innovative payment and service delivery models to reduce program...] Medicare Program; Pioneer Accountable Care Organization Model; Extension of the Submission Deadlines for... of the Pioneer Accountable Care Organization Model letters of intent to June 30, 2011 and the...

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

THE CALCULATION OF WOODEN CONSTRUCTIONS TAKING INTO ACCOUNT THE CREEP OF WOOD ON THE EXAMPLE OF A STATICALLY INDETERMINATE LENTICULAR BLOCKED TRUSS

Directory of Open Access Journals (Sweden)

I. S. Inzhutov

2017-01-01

Full Text Available Objectives The aim of the study is to refine the calculation of wooden constructions, in particular, to use variable elastic modulus  for the calculation of the second group of the limiting state in order to predict the deformations more accurately.Methods The study is carried out using the method of creep  consideration based on the use of either variable elastic modulus or  the “modulus of total deformations” for the calculations. These  moduli, besides the elastic, account for residual deformations, while  the fraction of the latter increases with increasing stress levels in the wooden elements.Results The calculation of statically indeterminate spatial timber-metallic lenticular block-truss loaded with a uniformly distributed  load is carried out. At the first stage, the construction was calculated using the elastic modulus of all wooden elements E =  10000 MPa in accordance with the set of rules (SP 64.13330.2011  (updated version of SNiP II-25-80. At the second stage, the elastic  modulus was replaced by variable, i.e., matched to the level of  stresses in the elements by means of interpolation. The obtained  deflection values are analysed and compared to the construction  limiting value. The study was conducted without taking into account the flexibility of node connections and defects of the wood, which  can also have a significant effect on the deflection value.Conclusion The use of a variable elastic modulus for calculations  significantly influences the magnitude of deformations (in our case,  deflections are increased by 30%. The study confirms the need to  take into account the creep of wood and refine the calculations of  wooden structures. Such approximating dependence at different moisture levels of wood will allow the calculation of wooden  structures to be performed at a higher theoretical level.

PROFESSIONAL COMPETITIVE EVOLUTION AND QUANTIFICATION MODELS IN ACCOUNTING SERVICE ELABORATION

Directory of Open Access Journals (Sweden)

Gheorghe FATACEAN

2013-12-01

Full Text Available The objective of this article consists in using an assessment framework of the accounting service elaboration. The purpose of this model is the identification and revaluation of an elite group of expert accounts from Romania, which should provide solutions to solve the most complex legal matters in the legal field, in the field of criminal, tax, civil, or commercial clauses making the object of law suits.

Revised data taking schedule with ion beams

CERN Document Server

Gazdzicki, Marek; Aduszkiewicz, A; Andrieu, B; Anticic, T; Antoniou, N; Argyriades, J; Asryan, A G; Baatar, B; Blondel, A; Blumer, J; Boldizsar, L; Bravar, A; Brzychczyk, J; Bubak, A; Bunyatov, S A; Choi, K U; Christakoglou, P; Chung, P; Cleymans, J; Derkach, D A; Diakonos, F; Dominik, W; Dumarchez, J; Engel, R; Ereditato, A; Feofilov, G A; Fodor, Z; Ferrero, A; Gazdzicki, M; Golubeva, M; Grebieszkow, K; Grzeszczuk, A; Guber, F; Hasegawa, T; Haungs, A; Igolkin, S; Ivanov, A S; Ivashkin, A; Kadija, K; Katrynska, N; Kielczewska, D; Kikola, D; Kisiel, J; Kobayashi, T; Kolesnikov, V I; Kolev, D; Kolevatov, R S; Kondratiev, V P; Kowalski, S; Kurepin, A; Lacey, R; Laszlo, A; Lyubushkin, V V; Majka, Z; I Malakhov, A; Marchionni, A; Marcinek, A; Maris, I; Matveev, V; Melkumov, G L; Meregaglia, A; Messina, M; Mijakowski, P; Mitrovski, M; Montaruli, T; Mrówczynski, St; Murphy, S; Nakadaira, T; Naumenko, P A; Nikolic, V; Nishikawa, K; Palczewski, T; Pálla, G; Panagiotou, A D; Peryt, W; Planeta, R; Pluta, J; Popov, B A; Posiadala, M; Przewlocki, P; Rauch, W; Ravonel, M; Renfordt, R; Röhrich, D; Rondio, E; Rossi, B; Roth, M; Rubbia, A; Rybczynski, M; Sadovskii, A; Sakashita, K; Schuster, T; Sekiguchi, T; Seyboth, P; Shibata, M; Sissakian, A N; Skrzypczak, E; Slodkowski, M; Sorin, A S; Staszel, P; Stefanek, G; Stepaniak, J; Strabel, C; Ströbele, H; Susa, T; Szentpétery, I; Szuba, M; Tada, M; Taranenko, A; Tsenov, R; Ulrich, R; Unger, M; Vassiliou, M; Vechernin, V V; Vesztergombi, G; Wlodarczyk, Z; Wojtaszek, A; Zipper, W; CERN. Geneva. SPS and PS Experiments Committee; SPSC

2009-01-01

This document presents the revised data taking schedule of NA61 with ion beams. The revision takes into account limitations due to the new LHC schedule as well as final results concerning the physics performance with secondary ion beams. It is proposed to take data with primary Ar and Xe beams in 2012 and 2014, respectively, and to test and use for physics a secondary B beam from primary Pb beam fragmentation in 2010, 2011 and 2013.

The Accounting Class as Accounting Firm: A Model Program for Developing Technical and Managerial Skills

Science.gov (United States)

Docherty, Gary

1976-01-01

One way to bring the accounting office into the classroom is to conduct the class as a "company." Such a class is aimed at developing students' technical and managerial skills, as well as their career awareness and career goals. Performance goals, a course description, and overall objectives of the course are given and might serve as a model.…

Equity fund raising and “creative” accounting practices: Indications from Athens Stock Exchange for the 1999-2000 period

OpenAIRE

Panayiotis Curtis; Jonh Thalassinos

2005-01-01

Management sometimes exploits the quest of shareholders for higher return on equity capital, by taking advantage of accounting rules gaps or violating them. The Beneish earnings detection manipulation model, is an attempt to reveal such illegal or at least unethical practices. Evidence regarding the use of “creative” accounting practices, based on that model, during the massive equity fund raising in Athens Stock Exchange for the period 1999-2000, are examined. The results of Beneish model ar...

Accounting for the environment.

Science.gov (United States)

Lutz, E; Munasinghe, M

1991-03-01

Environmental awareness in the 1980s has led to efforts to improve the current UN System of National Accounts (SNA) for better measurement of the value of environmental resources when estimating income. National governments, the UN, the International Monetary Fund, and the World Bank are interested in solving this issue. The World Bank relies heavily on national aggregates in income accounts compiled by means of the SNA that was published in 1968 and stressed gross domestic product (GDP). GDP measures mainly market activity, but it takes does not consider the consumption of natural capital, and indirectly inhibits sustained development. The deficiencies of the current method of accounting are inconsistent treatment of manmade and natural capital, the omission of natural resources and their depletion from balance sheets, and pollution cleanup costs from national income. In the calculation of GDP pollution is overlooked, and beneficial environmental inputs are valued at zero. The calculation of environmentally adjusted net domestic product (EDP) and environmentally adjusted net income (ENI) would lower income and growth rate, as the World Resources Institute found with respect to Indonesia for 1971-84. When depreciation for oil, timber, and top soil was included the net domestic product (NDP) was only 4% compared with a 7.1% GDP. The World Bank has advocated environmental accounting since 1983 in SNA revisions. The 1989 revised Blue Book of the SNA takes environment concerns into account. Relevant research is under way in Mexico and Papua New Guinea using the UN Statistical Office framework as a system for environmentally adjusted economic accounts that computes EDP and ENI and integrates environmental data with national accounts while preserving SNA concepts.

Accounting Fundamentals and the Variation of Stock Price: Factoring in the Investment Scalability

Directory of Open Access Journals (Sweden)

Sumiyana Sumiyana

2010-05-01

Full Text Available This study develops a new return model with respect to accounting fundamentals. The new return model is based on Chen and Zhang (2007. This study takes into account theinvestment scalability information. Specifically, this study splitsthe scale of firm’s operations into short-run and long-runinvestment scalabilities. We document that five accounting fun-damentals explain the variation of annual stock return. Thefactors, comprised book value, earnings yield, short-run andlong-run investment scalabilities, and growth opportunities, co associate positively with stock price. The remaining factor,which is the pure interest rate, is negatively related to annualstock return. This study finds that inducing short-run and long-run investment scalabilities into the model could improve the degree of association. In other words, they have value rel-evance. Finally, this study suggests that basic trading strategieswill improve if investors revert to the accounting fundamentals. Keywords: accounting fundamentals; book value; earnings yield; growth opportuni­ties; short­run and long­run investment scalabilities; trading strategy;value relevance

THE PROFILE OF THE ROMANIAN ACCOUNTANT

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Cristina Elena BIGIOI

2017-05-01

Full Text Available Tax and accounting rules are required by law for each company. The accountant has an important role in the life of an enterprise, contributing greatly to the business success. The study aims to identify the benefits, requirements and features specified to apply for a job as accountant. The methodological approach is empirical one. The study take into account the job offers mentioned in December 2016 under one of the most popular Romanian jobs sites.

Palaeomagnetic dating method accounting for post-depositional remanence and its application to geomagnetic field modelling

Science.gov (United States)

Nilsson, A.; Suttie, N.

2016-12-01

Sedimentary palaeomagnetic data may exhibit some degree of smoothing of the recorded field due to the gradual processes by which the magnetic signal is `locked-in' over time. Here we present a new Bayesian method to construct age-depth models based on palaeomagnetic data, taking into account and correcting for potential lock-in delay. The age-depth model is built on the widely used "Bacon" dating software by Blaauw and Christen (2011, Bayesian Analysis 6, 457-474) and is designed to combine both radiocarbon and palaeomagnetic measurements. To our knowledge, this is the first palaeomagnetic dating method that addresses the potential problems related post-depositional remanent magnetisation acquisition in age-depth modelling. Age-depth models, including site specific lock-in depth and lock-in filter function, produced with this method are shown to be consistent with independent results based on radiocarbon wiggle match dated sediment sections. Besides its primary use as a dating tool, our new method can also be used specifically to identify the most likely lock-in parameters for a specific record. We explore the potential to use these results to construct high-resolution geomagnetic field models based on sedimentary palaeomagnetic data, adjusting for smoothing induced by post-depositional remanent magnetisation acquisition. Potentially, this technique could enable reconstructions of Holocene geomagnetic field with the same amplitude of variability observed in archaeomagnetic field models for the past three millennia.

Illusory inferences from a disjunction of conditionals: a new mental models account.

Science.gov (United States)

Barrouillet, P; Lecas, J F

2000-08-14

(Johnson-Laird, P.N., & Savary, F. (1999, Illusory inferences: a novel class of erroneous deductions. Cognition, 71, 191-229.) have recently presented a mental models account, based on the so-called principle of truth, for the occurrence of inferences that are compelling but invalid. This article presents an alternative account of the illusory inferences resulting from a disjunction of conditionals. In accordance with our modified theory of mental models of the conditional, we show that the way individuals represent conditionals leads them to misinterpret the locus of the disjunction and prevents them from drawing conclusions from a false conditional, thus accounting for the compelling character of the illusory inference.

Accounting for Trust: A Conceptual Model for the Determinants of Trust in the Australian Public Accountant – SME Client Relationship

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Michael Cherry

2016-06-01

Full Text Available This paper investigates trust as it relates to the relationship between Australia’s public accountants and their SME clients. It describes the contribution of the accountancy profession to the SME market, as well as the key challenges faced by accountants and their SME clients. Following the review of prior scholarly studies, a working definition of trust as it relates to this important relationship is also developed and presented. A further consequence of prior academic work is the development of a comprehensive conceptual model to describe the determinants of trust in the Australian public accountant – SME client relationship, which requires testing via empirical studies.

Accounting Education Approach in the Context of New Turkish Commercial Code and Turkish Accounting Standards

OpenAIRE

Cevdet Kızıl; Ayşe Tansel Çetin; Ahmed Bulunmaz

2014-01-01

The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the research analysis. For this purpose, questionnaire forms are distributed to university students personally and via the internet.This paper includes significant research questions such as “Are accounting academicians informed and knowledgeable on new Turkish commerc...

The problems of accountable and analytical procuring of enterprise management

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Kovalova Tatiana Volodymyrivna

2016-02-01

Full Text Available This article investigated main aspects of accountable and analytical procuring of enterprise management. It was found essence of accountable and analytical procuring of enterprise management, purpose, functions and tasks. It was determined main elements and essence of accountable and analytical information taking into consideration needs of modern management. In the article are exposed structural elements of accountable and analytical procuring. It was formed conceptual approaches of building accountable and analytical procuring of enterprise management. It was analyzed main problems of improving accountable and analytical informational procuring of taking managerial decisions with the aim of solving economic problems due to current situation of national economy.

Disciplinary Accountability in the Financial Area

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Viorel Lefter

2007-09-01

Full Text Available The disciplinary accountability of the personnel from the local public administration isdifferently regulated, depending on the personnel category. The disciplinary accountability of the civilservants is an administrative-disciplinary accountability regulated by the Law no. 188/1999 concerningthe Status of the civil servants and can take place only under the circumstances stipulated by law, whilethe disciplinary accountability of the persons hired on the basis of the individual work contract isregulated by the Work Law, Law no. 53/2003 and can take place only under the circumstances stipulatedby this law. The only basis of the disciplinary responsibility is the disciplinary infringement, that in factrepresents a deed related to work, a deed consisting in an action or inaction carried out with guilt by theemployee, through which this one broke the legal norms, the internal regulations, the individual workcontract or the applicable collective work contract, the orders and the legal dispositions of the hierarchicalsuperiors (Law no. 53/2003, Art. 263, Paragr. 2.

Modelling of a mecanum wheel taking into account the geometry of road rollers

Science.gov (United States)

Hryniewicz, P.; Gwiazda, A.; Banaś, W.; Sękala, A.; Foit, K.

2017-08-01

During the process planning in a company one of the basic factors associated with the production costs is the operation time for particular technological jobs. The operation time consists of time units associated with the machining tasks of a workpiece as well as the time associated with loading and unloading and the transport operations of this workpiece between machining stands. Full automation of manufacturing in industry companies tends to a maximal reduction in machine downtimes, thereby the fixed costs simultaneously decreasing. The new construction of wheeled vehicles, using Mecanum wheels, reduces the transport time of materials and workpieces between machining stands. These vehicles have the ability to simultaneously move in two axes and thus more rapid positioning of the vehicle relative to the machining stand. The Mecanum wheel construction implies placing, around the wheel free rollers that are mounted at an angle 450, which allow the movement of the vehicle not only in its axis but also perpendicular thereto. The improper selection of the rollers can cause unwanted vertical movement of the vehicle, which may cause difficulty in positioning of the vehicle in relation to the machining stand and the need for stabilisation. Hence the proper design of the free rollers is essential in designing the whole Mecanum wheel construction. It allows avoiding the disadvantageous and unwanted vertical vibrations of a whole vehicle with these wheels. In the article the process of modelling the free rollers, in order to obtain the desired shape of unchanging, horizontal trajectory of the vehicle is presented. This shape depends on the desired diameter of the whole Mecanum wheel, together with the road rollers, and the width of the drive wheel. Another factor related with the curvature of the trajectory shape is the length of the road roller and its diameter decreases depending on the position with respect to its centre. The additional factor, limiting construction of

Individual Learning Accounts and Other Models of Financing Lifelong Learning

Science.gov (United States)

Schuetze, Hans G.

2007-01-01

To answer the question "Financing what?" this article distinguishes several models of lifelong learning as well as a variety of lifelong learning activities. Several financing methods are briefly reviewed, however the principal focus is on Individual Learning Accounts (ILAs) which were seen by some analysts as a promising model for…

Methods for estimation and enhancing of resistance of pressure vessel materials to fracture at different stages of service taking into account actual dimensions of the construction

International Nuclear Information System (INIS)

Pokrovsky, V.V.; Ivanchenko, A.G.

1998-01-01

In the present report a method is proposed for assessment of cracked materials fracture toughness over a wide range of temperatures taking into account the size-effect of structural elements. The procedure proposed was evaluated on specimens of different thicknesses (25... 150 mm) and geometries from the parent metal and welded joint metal of the WWER-Type nuclear reactor pressure vessels of different classes of strength. The method of enhancing of fracture resistance of pressure vessel materials has been develop which is based on warm prestressing of materials with cracks. The stability of the favourable effect of the warm prestressing has been, investigated and shown for the above steels after their long term (to 24000 hours) keeping under static loading and temperature of 350 deg C, under different conditions of cyclic loading, corrosive action. A model and calculation procedure are proposed for predicting the influence of thermomechanical loading conditions on the resistance of reactor steels to brittle fracture. (authors)

New approaches towards information materiality in accounting

OpenAIRE

Карзаева, Наталия Николаевна

2015-01-01

A theoretically substantiated method of the calculation of the level of the materiality factor, taking into account the interest of the persons making decision on the basis of financial factors, formulas of the calculations of the crucial level of error, above which the data of the accounting reporting cannot be adopted as reliable and appropriate corrections must be introduced in accounting reporting. The materials on the order of making corrections in accounting records and accounting repor...

Two-species occupancy modeling accounting for species misidentification and nondetection

Science.gov (United States)

Chambert, Thierry; Grant, Evan H. Campbell; Miller, David A. W.; Nichols, James; Mulder, Kevin P.; Brand, Adrianne B,

2018-01-01

1. In occupancy studies, species misidentification can lead to false positive detections, which can cause severe estimator biases. Currently, all models that account for false positive errors only consider omnibus sources of false detections and are limited to single species occupancy. 2. However, false detections for a given species often occur because of the misidentification with another, closely-related species. To exploit this explicit source of false positive detection error, we develop a two-species occupancy model that accounts for misidentifications between two species of interest. As with other false positive models, identifiability is greatly improved by the availability of unambiguous detections at a subset of site-occasions. Here, we consider the case where some of the field observations can be confirmed using laboratory or other independent identification methods (“confirmatory data”). 3. We performed three simulation studies to (1) assess the model’s performance under various realistic scenarios, (2) investigate the influence of the proportion of confirmatory data on estimator accuracy, and (3) compare the performance of this two-species model with that of the single-species false positive model. The model shows good performance under all scenarios, even when only small proportions of detections are confirmed (e.g., 5%). It also clearly outperforms the single-species model.

Branch-based model for the diameters of the pulmonary airways: accounting for departures from self-consistency and registration errors.

Science.gov (United States)

Neradilek, Moni B; Polissar, Nayak L; Einstein, Daniel R; Glenny, Robb W; Minard, Kevin R; Carson, James P; Jiao, Xiangmin; Jacob, Richard E; Cox, Timothy C; Postlethwait, Edward M; Corley, Richard A

2012-06-01

We examine a previously published branch-based approach for modeling airway diameters that is predicated on the assumption of self-consistency across all levels of the tree. We mathematically formulate this assumption, propose a method to test it and develop a more general model to be used when the assumption is violated. We discuss the effect of measurement error on the estimated models and propose methods that take account of error. The methods are illustrated on data from MRI and CT images of silicone casts of two rats, two normal monkeys, and one ozone-exposed monkey. Our results showed substantial departures from self-consistency in all five subjects. When departures from self-consistency exist, we do not recommend using the self-consistency model, even as an approximation, as we have shown that it may likely lead to an incorrect representation of the diameter geometry. The new variance model can be used instead. Measurement error has an important impact on the estimated morphometry models and needs to be addressed in the analysis. Copyright © 2012 Wiley Periodicals, Inc.

The impact of stroke unit care on outcome in a Scottish stroke population, taking into account case mix and selection bias.

Science.gov (United States)

Turner, Melanie; Barber, Mark; Dodds, Hazel; Dennis, Martin; Langhorne, Peter; Macleod, Mary Joan

2015-03-01

Randomised trials indicate that stroke unit care reduces morbidity and mortality after stroke. Similar results have been seen in observational studies but many have not corrected for selection bias or independent predictors of outcome. We evaluated the effect of stroke unit compared with general ward care on outcomes after stroke in Scotland, adjusting for case mix by incorporating the six simple variables (SSV) model, also taking into account selection bias and stroke subtype. We used routine data from National Scottish datasets for acute stroke patients admitted between 2005 and 2011. Patients who died within 3 days of admission were excluded from analysis. The main outcome measures were survival and discharge home. Multivariable logistic regression was used to estimate the OR for survival, and adjustment was made for the effect of the SSV model and for early mortality. Cox proportional hazards model was used to estimate the hazard of death within 365 days. There were 41 692 index stroke events; 79% were admitted to a stroke unit at some point during their hospital stay and 21% were cared for in a general ward. Using the SSV model, we obtained a receiver operated curve of 0.82 (SE 0.002) for mortality at 6 months. The adjusted OR for survival at 7 days was 3.11 (95% CI 2.71 to 3.56) and at 1 year 1.43 (95% CI 1.34 to 1.54) while the adjusted OR for being discharged home was 1.19 (95% CI 1.11 to 1.28) for stroke unit care. In routine practice, stroke unit admission is associated with a greater likelihood of discharge home and with lower mortality up to 1 year, after correcting for known independent predictors of outcome, and excluding early non-modifiable mortality. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

NIAT UNTUK MENGAMBIL CHARTERED ACCOUNTANT DENGAN THEORY OF PLANNED BEHAVIOR

Directory of Open Access Journals (Sweden)

Guhti Ayu Sri Wardani

2015-04-01

Full Text Available This study aims to analyze and provide empirical evidence about the influence of perceptions and attitudes, subjective norms, and perceived behavioral control on the intention of students to take a chartered accountant. The sample in this study is undergraduate’s students in Faculty of Economics Department of Accounting 2015 and PPAk’s students class of 2014 and 2015 at Diponegoro University were 107 respondents. The method of collecting data is a survey method by distributing questionnaire to respondents either directly or electronically. The data was analyzed using logistics regression analysis. The results showed subjective norm has a significant influence on the intention of student to take a Chartered Accountant. While factors perceptions and attitudes and perceived behavioral control have no a significant influence on the intention of students to take Charetered Accountant.

Microscopic model accounting of 2p2p configurations in magic nuclei

International Nuclear Information System (INIS)

Kamerdzhiev, S.P.

1983-01-01

A model for account of the 2p2h configurations in magic nuclei is described in the framework of the Green function formalism. The model is formulated in the lowest order in the phonon production amplitude, so that the series are expansions not over pure 2p2h configurations, but over con figurations of the type ''1p1h+phonon''. Equations are obtained for the vertex and the density matrix, as well as an expression for the transition probabilities, that are extensions of the corresponding results of the theory of finite Fermi systems, or of the random-phase approximation to the case where the ''1p1h+phonon'' configurations are taken into account. Corrections to the one-particle phenomenological basis which arise with account for complicated configurations are obtained. Comparison with other approaches, using phonons, has shown that they are particular cases of the described model

Patient accounting: vital for financial survival.

Science.gov (United States)

Puhala, J M; Barrett, M J

1987-09-01

The implementation of the prospective payment system has affected the financial stability of hospitals. It has forced them to take a closer look at their patient accounting function as it affects cash flow and patient service revenue. This article addresses several new issues relating to patient accounts processing that have created a need for more emphasis on the patient accounting function. Efficient operations and effective accounts receivable management may be the difference between the success or failure of a hospital in today's competitive environment.

Analytical model and design of spoke-type permanent-magnet machines accounting for saturation and nonlinearity of magnetic bridges

Energy Technology Data Exchange (ETDEWEB)

Liang, Peixin; Chai, Feng [State Key Laboratory of Robotics and System, Harbin Institute of Technology, Harbin 150001 (China); Department of Electrical Engineering, Harbin Institute of Technology, Harbin 150001 (China); Bi, Yunlong [Department of Electrical Engineering, Harbin Institute of Technology, Harbin 150001 (China); Pei, Yulong, E-mail: peiyulong1@163.com [Department of Electrical Engineering, Harbin Institute of Technology, Harbin 150001 (China); Cheng, Shukang [State Key Laboratory of Robotics and System, Harbin Institute of Technology, Harbin 150001 (China); Department of Electrical Engineering, Harbin Institute of Technology, Harbin 150001 (China)

2016-11-01

Based on subdomain model, this paper presents an analytical method for predicting the no-load magnetic field distribution, back-EMF and torque in general spoke-type motors with magnetic bridges. Taking into account the saturation and nonlinearity of magnetic material, the magnetic bridges are equivalent to fan-shaped saturation regions. For getting standard boundary conditions, a lumped parameter magnetic circuit model and iterative method are employed to calculate the permeability. The final field domain is divided into five types of simple subdomains. Based on the method of separation of variables, the analytical expression of each subdomain is derived. The analytical results of the magnetic field distribution, Back-EMF and torque are verified by finite element method, which confirms the validity of the proposed model for facilitating the motor design and optimization. - Highlights: • The no-load magnetic field of poke-type motors is firstly calculated by analytical method. • The magnetic circuit model and iterative method are employed to calculate the permeability. • The analytical expression of each subdomain is derived.. • The proposed method can effectively reduce the predesign stages duration.

Analytical model and design of spoke-type permanent-magnet machines accounting for saturation and nonlinearity of magnetic bridges

International Nuclear Information System (INIS)

Liang, Peixin; Chai, Feng; Bi, Yunlong; Pei, Yulong; Cheng, Shukang

2016-01-01

Based on subdomain model, this paper presents an analytical method for predicting the no-load magnetic field distribution, back-EMF and torque in general spoke-type motors with magnetic bridges. Taking into account the saturation and nonlinearity of magnetic material, the magnetic bridges are equivalent to fan-shaped saturation regions. For getting standard boundary conditions, a lumped parameter magnetic circuit model and iterative method are employed to calculate the permeability. The final field domain is divided into five types of simple subdomains. Based on the method of separation of variables, the analytical expression of each subdomain is derived. The analytical results of the magnetic field distribution, Back-EMF and torque are verified by finite element method, which confirms the validity of the proposed model for facilitating the motor design and optimization. - Highlights: • The no-load magnetic field of poke-type motors is firstly calculated by analytical method. • The magnetic circuit model and iterative method are employed to calculate the permeability. • The analytical expression of each subdomain is derived.. • The proposed method can effectively reduce the predesign stages duration.

Tritium accountancy and unmeasurable inventories in fusion reactors

International Nuclear Information System (INIS)

Avenhaus, R.; Spannagel, G.

1997-12-01

For the time being fusion technology development involves relatively small quantities of tritium. Consequently, it is sufficient to apply so-called ''conventional'' accountancy tools. However, it is foreseeable that tritium operations - and thus the amount of tritium - will increase substantially. An advanced accountancy methodology will satisfy the resulting new requirements. In this study such an advanced accountancy methodolody is developed and applied to the situation envisaged with idealized experiments of the Karlsruhe Tritium Laboratory (TLK) as well as an idealized ITER-type fuel cycle. Firstly, this task comprises modeling of fuel cycle operations, providing the ''true'' data of the in-process inventories. As both the fuel cycle subsystems and networking themselves are susceptible to changes, a measurement model takes care of the true data, handles data reduction, and applies mathematical methods to confirm the final inventories on a statistical basis. Then, in a third step, the test statistics might verify whether or not a tritium anomaly, e.g. a tritium loss has occurred. Since the statistical analysis generates problems the solutions of which are not part of the standard statistical literature in the Annex the results of the related original work is presented in mathematical-abstract form. (orig.)

Economic inequality increases risk taking.

Science.gov (United States)

Payne, B Keith; Brown-Iannuzzi, Jazmin L; Hannay, Jason W

2017-05-02

Rising income inequality is a global trend. Increased income inequality has been associated with higher rates of crime, greater consumer debt, and poorer health outcomes. The mechanisms linking inequality to poor outcomes among individuals are poorly understood. This research tested a behavioral account linking inequality to individual decision making. In three experiments ( n = 811), we found that higher inequality in the outcomes of an economic game led participants to take greater risks to try to achieve higher outcomes. This effect of unequal distributions on risk taking was driven by upward social comparisons. Next, we estimated economic risk taking in daily life using large-scale data from internet searches. Risk taking was higher in states with greater income inequality, an effect driven by inequality at the upper end of the income distribution. Results suggest that inequality may promote poor outcomes, in part, by increasing risky behavior.

Design of accounting curriculum: The case of Estonia

Directory of Open Access Journals (Sweden)

Alver Lehte

2014-01-01

Full Text Available The process of globalization sets new requirements for the professional qualification of accountants and auditors. In the business world globalized investment market demands consistent high quality financial information across borders; investors are looking for a global accounting profession to provide it. There is more pressure on accounting professionals to expand and enhance their knowledge, skills, and abilities beyond what they are currently likely to possess. Providers of accounting education must take into account the changed world and create contemporary curricula. In Estonia the change from a command to a market economy has inevitably influenced not only the accounting framework but also the entire system of accounting education. It is clear that without a design of accounting curricula it is practically impossible to fulfill requirements of nowadays high quality financial information. Tallinn University of Technology (TUT holds on the advanced level of accounting education the leading position in Estonia. The accounting curriculum (on the graduate level as well as undergraduate level is the most popular among all curricula at the Tallinn School of Economics and Business Administration of TUT. It is a joint system, which consists of undergraduate and graduate degree programs. Small sub specializations: for example in financial accounting, managerial cost accounting, taxation and auditing become evident while interpreting the graduate and undergraduate programs as one united system. The paper explains a new model of accounting curriculum developed at TUT as well as its educational philosophy and principles of designing. It also describes conditions required for development and continuous improvement of competitive curriculum.

Accounting and Accountability by Provincial Councils in Fiji: the Case of Namosi

Directory of Open Access Journals (Sweden)

Nacanieli Rika

2008-03-01

Full Text Available The aim of this paper is twofold: firstly to examine how the concepts of accounting andaccountability are understood by indigenous Fijians; and secondly to examine the role ofaccounting in the accountability of provincial councils.Provincial councils are part of the Fijian Administration, which runs alongside the centralgovernment but applies only to indigenous Fijians. The Fijian Administration was introducedby the British colonial administration in the late 1800s as a mechanism for controllingindigenous Fijians. It has undergone several reviews resulting from criticisms that it has failedto fulfill the aspirations of indigenous Fijians.There is evidence of implied and actual accountability by indigenous Fijians in Namosi. Thisis supported by monitoring mechanisms established by provincial offices. On the other hand,neither the Fijian Affairs Board nor the Namosi Provincial Council appears to take seriousresponsibility for accounting to indigenous Fijians in the province. Sadly, there is littleevidence to demonstrate an explicit accountability to indigenous Fijians. Significant scopeexists for improving the standard of accounting and accountability by provincial councils.This study contributes to understanding the role of accounting among indigenous peoples, inthe context of inherited colonial structures. It also represents accounting research conductedby indigenous academics, primarily in the Fijian language. This enables an examination ofhow language frames understanding of accounting concepts.

Can An Amended Standard Model Account For Cold Dark Matter?

International Nuclear Information System (INIS)

Goldhaber, Maurice

2004-01-01

It is generally believed that one has to invoke theories beyond the Standard Model to account for cold dark matter particles. However, there may be undiscovered universal interactions that, if added to the Standard Model, would lead to new members of the three generations of elementary fermions that might be candidates for cold dark matter particles

Development of dynamic models of wagons on models 18-9810 and 18-9855 bogies taking into account wheel wear research

Directory of Open Access Journals (Sweden)

A. V. Saidova

2013-04-01

Full Text Available Purpose. Wear parameters clarification in wear simulation is an actual goal because of absence of corresponding data for freight cars in condition of using them on Russian railways. Research is devoted to development of dynamic models of wagons on three-peace two-axle models 18-9810 and 18-9855 bogies with maximum axle-loads 23,5 ts and 25 ts, and to choice of factors, with varying which parameters in the model of wheel wear can be identified. Methodology. The problem is solved by method of mathematic simulation in «MEDYNA» software. Wear calculation is based on abrasive wear theory (Archard’s theory. Findings. Clarification of wheels’ wear model may be done with varying of friction coefficient between wheel and rail for different wheel profile areas (flange and tread, wear coefficient in Archard’s model for mild and heavy wear and transition between them. Originality. Dynamic models of universal gondola on models 18-9810 and 18-9855 bogies are developed. It is established, that rail treads irregularities size effect wheel wear insignificantly, when car is running on circle track of constant radius. Practical value. Developed dynamic models of wagons on models 18-9810 and 18-9855 bogies may be used in wear simulation, determination of car running characteristics, interaction of car and rail of different type, construction, condition and etc. Research results of some factors influence on freight car wheel wear may be interesting for people, who study this problem.

New models for droplet heating and evaporation

KAUST Repository

Sazhin, Sergei S.

2013-02-01

A brief summary of new models for droplet heating and evaporation, developed mainly at the Sir Harry Ricardo Laboratory of the University of Brighton during 2011-2012, is presented. These are hydrodynamic models for mono-component droplet heating and evaporation, taking into account the effects of the moving boundary due to evaporation, hydrodynamic models of multi-component droplet heating and evaporation, taking and not taking into account the effects of the moving boundary, new kinetic models of mono-component droplet heating and evaporation, and a model for mono-component droplet evaporation, based on molecular dynamics simulation. The results, predicted by the new models are compared with experimental data and the prehctions of the previously developed models where possible. © 2013 Asian Network for Scientific Information.

Computational modeling of turn-taking dynamics in spoken conversations

OpenAIRE

Chowdhury, Shammur Absar

2017-01-01

The study of human interaction dynamics has been at the center for multiple research disciplines in- cluding computer and social sciences, conversational analysis and psychology, for over decades. Recent interest has been shown with the aim of designing computational models to improve human-machine interaction system as well as support humans in their decision-making process. Turn-taking is one of the key aspects of conversational dynamics in dyadic conversations and is an integral part of hu...

Radiative transfer modeling through terrestrial atmosphere and ocean accounting for inelastic processes: Software package SCIATRAN

International Nuclear Information System (INIS)

Rozanov, V.V.; Dinter, T.; Rozanov, A.V.; Wolanin, A.; Bracher, A.; Burrows, J.P.

2017-01-01

SCIATRAN is a comprehensive software package which is designed to model radiative transfer processes in the terrestrial atmosphere and ocean in the spectral range from the ultraviolet to the thermal infrared (0.18–40 μm). It accounts for multiple scattering processes, polarization, thermal emission and ocean–atmosphere coupling. The main goal of this paper is to present a recently developed version of SCIATRAN which takes into account accurately inelastic radiative processes in both the atmosphere and the ocean. In the scalar version of the coupled ocean–atmosphere radiative transfer solver presented by Rozanov et al. we have implemented the simulation of the rotational Raman scattering, vibrational Raman scattering, chlorophyll and colored dissolved organic matter fluorescence. In this paper we discuss and explain the numerical methods used in SCIATRAN to solve the scalar radiative transfer equation including trans-spectral processes, and demonstrate how some selected radiative transfer problems are solved using the SCIATRAN package. In addition we present selected comparisons of SCIATRAN simulations with those published benchmark results, independent radiative transfer models, and various measurements from satellite, ground-based, and ship-borne instruments. The extended SCIATRAN software package along with a detailed User's Guide is made available for scientists and students, who are undertaking their own research typically at universities, via the web page of the Institute of Environmental Physics (IUP), University of Bremen: (http://www.iup.physik.uni-bremen.de). - Highlights: • A new version of the software package SCIATRAN is presented. • Inelastic scattering in water and atmosphere is implemented in SCIATRAN. • Raman scattering and fluorescence can be included in radiative transfer calculations. • Comparisons to other radiative transfer models show excellent agreement. • Comparisons to observations show consistent results.

Dynamics of indexes of swimming and physical preparedness of students of marine type in the process of physical education and sport taking into account gender differences

Directory of Open Access Journals (Sweden)

Ganchar A.I.

2012-04-01

Full Text Available Purpose of work - to find out the dynamics of indexes of swimming and physical preparedness of students of marine type in the process of physical education and sport taking into account gender differences. 90 students took part in an experiment. Technology of pedagogical control is developed and the estimation of results of forming of skills of swimming is grounded. It is set that forming of skills of swimming for students takes a place under influence of basic physical qualities. Directions of development of physical qualities are rotined on the basis of the dominant motive modes. The most effective motive mode is recommended: systematic on 1-2 of teaching visit obligatory (32 hours and optional (32 hours educational employments.

Assessing allowable take of migratory birds

Science.gov (United States)

Runge, M.C.; Sauer, J.R.; Avery, M.L.; Blackwell, B.F.; Koneff, M.D.

2009-01-01

Legal removal of migratory birds from the wild occurs for several reasons, including subsistence, sport harvest, damage control, and the pet trade. We argue that harvest theory provides the basis for assessing the impact of authorized take, advance a simplified rendering of harvest theory known as potential biological removal as a useful starting point for assessing take, and demonstrate this approach with a case study of depredation control of black vultures (Coragyps atratus) in Virginia, USA. Based on data from the North American Breeding Bird Survey and other sources, we estimated that the black vulture population in Virginia was 91,190 (95% credible interval = 44,520?212,100) in 2006. Using a simple population model and available estimates of life-history parameters, we estimated the intrinsic rate of growth (rmax) to be in the range 7?14%, with 10.6% a plausible point estimate. For a take program to seek an equilibrium population size on the conservative side of the yield curve, the rate of take needs to be less than that which achieves a maximum sustained yield (0.5 x rmax). Based on the point estimate for rmax and using the lower 60% credible interval for population size to account for uncertainty, these conditions would be met if the take of black vultures in Virginia in 2006 was < 3,533 birds. Based on regular monitoring data, allowable harvest should be adjusted annually to reflect changes in population size. To initiate discussion about how this assessment framework could be related to the laws and regulations that govern authorization of such take, we suggest that the Migratory Bird Treaty Act requires only that take of native migratory birds be sustainable in the long-term, that is, sustained harvest rate should be < rmax. Further, the ratio of desired harvest rate to 0.5 x rmax may be a useful metric for ascertaining the applicability of specific requirements of the National Environmental Protection Act.

A simulation model for material accounting systems

International Nuclear Information System (INIS)

Coulter, C.A.; Thomas, K.E.

1987-01-01

A general-purpose model that was developed to simulate the operation of a chemical processing facility for nuclear materials has been extended to describe material measurement and accounting procedures as well. The model now provides descriptors for material balance areas, a large class of measurement instrument types and their associated measurement errors for various classes of materials, the measurement instruments themselves with their individual calibration schedules, and material balance closures. Delayed receipt of measurement results (as for off-line analytical chemistry assay), with interim use of a provisional measurement value, can be accurately represented. The simulation model can be used to estimate inventory difference variances for processing areas that do not operate at steady state, to evaluate the timeliness of measurement information, to determine process impacts of measurement requirements, and to evaluate the effectiveness of diversion-detection algorithms. Such information is usually difficult to obtain by other means. Use of the measurement simulation model is illustrated by applying it to estimate inventory difference variances for two material balance area structures of a fictitious nuclear material processing line

Accounts that matter and count

DEFF Research Database (Denmark)

Elkjær, Bente; Brandi, Ulrik

In the paper, we propose that professional accountability and textual enactments hereof can be understood within the field of organisational learning. This means that professional accountability is not only a matter of legitimate knowledge and a responsible identity but also of organising work....... In this pursuit, we are inspired by the dilemma in the literature on professionals as an occupational group safeguarding societal accountable knowledge, and professionals entering enterprises and the organisational professionalism that follows from these movements. We are aware that not all may accept...... that management consultants as professionals but stretching the case may, nevertheless, make us see similar issues for other groups of more acknowledged professionals. Taking professional accountability into work and enterprises makes it possible for us to highlight that professional accountability...

Reading Test-taking Strategies in General Training IELTS

OpenAIRE

Vahede Nosrati

2015-01-01

The significance of gaining a better understanding of how test-taking strategies are used has been recognized by researchers. Considering this fact, this study aimed at investigating the test-taking strategies which were employed by IELTS candidates in reading comprehension test. Besides, it tried to take into account the differences among strategies used for different tasks. In order to gather data, two instruments were employed: the think-aloud protocol, and an IELTS reading test. The obtai...

Taking dietary habits into account: A computational method for modeling food choices that goes beyond price.

Science.gov (United States)

Beheshti, Rahmatollah; Jones-Smith, Jessica C; Igusa, Takeru

2017-01-01

Computational models have gained popularity as a predictive tool for assessing proposed policy changes affecting dietary choice. Specifically, they have been used for modeling dietary changes in response to economic interventions, such as price and income changes. Herein, we present a novel addition to this type of model by incorporating habitual behaviors that drive individuals to maintain or conform to prior eating patterns. We examine our method in a simulated case study of food choice behaviors of low-income adults in the US. We use data from several national datasets, including the National Health and Nutrition Examination Survey (NHANES), the US Bureau of Labor Statistics and the USDA, to parameterize our model and develop predictive capabilities in 1) quantifying the influence of prior diet preferences when food budgets are increased and 2) simulating the income elasticities of demand for four food categories. Food budgets can increase because of greater affordability (due to food aid and other nutritional assistance programs), or because of higher income. Our model predictions indicate that low-income adults consume unhealthy diets when they have highly constrained budgets, but that even after budget constraints are relaxed, these unhealthy eating behaviors are maintained. Specifically, diets in this population, before and after changes in food budgets, are characterized by relatively low consumption of fruits and vegetables and high consumption of fat. The model results for income elasticities also show almost no change in consumption of fruit and fat in response to changes in income, which is in agreement with data from the World Bank's International Comparison Program (ICP). Hence, the proposed method can be used in assessing the influences of habitual dietary patterns on the effectiveness of food policies.

Taking dietary habits into account: A computational method for modeling food choices that goes beyond price.

Directory of Open Access Journals (Sweden)

Rahmatollah Beheshti

Full Text Available Computational models have gained popularity as a predictive tool for assessing proposed policy changes affecting dietary choice. Specifically, they have been used for modeling dietary changes in response to economic interventions, such as price and income changes. Herein, we present a novel addition to this type of model by incorporating habitual behaviors that drive individuals to maintain or conform to prior eating patterns. We examine our method in a simulated case study of food choice behaviors of low-income adults in the US. We use data from several national datasets, including the National Health and Nutrition Examination Survey (NHANES, the US Bureau of Labor Statistics and the USDA, to parameterize our model and develop predictive capabilities in 1 quantifying the influence of prior diet preferences when food budgets are increased and 2 simulating the income elasticities of demand for four food categories. Food budgets can increase because of greater affordability (due to food aid and other nutritional assistance programs, or because of higher income. Our model predictions indicate that low-income adults consume unhealthy diets when they have highly constrained budgets, but that even after budget constraints are relaxed, these unhealthy eating behaviors are maintained. Specifically, diets in this population, before and after changes in food budgets, are characterized by relatively low consumption of fruits and vegetables and high consumption of fat. The model results for income elasticities also show almost no change in consumption of fruit and fat in response to changes in income, which is in agreement with data from the World Bank's International Comparison Program (ICP. Hence, the proposed method can be used in assessing the influences of habitual dietary patterns on the effectiveness of food policies.

Discontinuous Galerkin Time-Domain Analysis of Power-Ground Planes Taking Into Account Decoupling Capacitors

KAUST Repository

Li, Ping

2017-03-22

In this paper, a discontinuous Galerkin time-domain (DGTD) method is developed to analyze the power-ground planes taking into account the decoupling capacitors. In the presence of decoupling capacitors, the whole physical system can be split into two subsystems: 1) the field subsystem that is governed by Maxwell\\'s equations that will be solved by the DGTD method, and 2) the circuit subsystem including the capacitor and its parasitic inductor and resistor, which is going to be characterized by the modified nodal analysis algorithm constructed circuit equations. With the aim to couple the two subsystems together, a lumped port is defined over a coaxial surface between the via barrel and the ground plane. To reach the coupling from the field to the circuit subsystem, a lumped voltage source calculated by the integration of electric field along the radial direction is introduced. On the other hand, to facilitate the coupling from the circuit to field subsystem, a lumped port current source calculated from the circuit equation is introduced, which serves as an impressed current source for the field subsystem. With these two auxiliary terms, a hybrid field-circuit matrix equation is established, which enables the field and circuit subsystems are solved in a synchronous scheme. Furthermore, the arbitrarily shaped antipads are considered by enforcing the proper wave port excitation using the magnetic surface current source derived from the antipads supported electric eigenmodes. In this way, the S-parameters corresponding to different modes can be conveniently extracted. To further improve the efficiency of the proposed algorithm in handling multiscale meshes, the local time-stepping marching scheme is applied. The proposed algorithm is verified by several representative examples.

Efficient Computation of Coherent Synchrotron Radiation Taking into Account 6D Phase Space Distribution of Emitting Electrons

International Nuclear Information System (INIS)

Chubar, O.; Couprie, M.-E.

2007-01-01

CPU-efficient method for calculation of the frequency domain electric field of Coherent Synchrotron Radiation (CSR) taking into account 6D phase space distribution of electrons in a bunch is proposed. As an application example, calculation results of the CSR emitted by an electron bunch with small longitudinal and large transverse sizes are presented. Such situation can be realized in storage rings or ERLs by transverse deflection of the electron bunches in special crab-type RF cavities, i.e. using the technique proposed for the generation of femtosecond X-ray pulses (A. Zholents et. al., 1999). The computation, performed for the parameters of the SOLEIL storage ring, shows that if the transverse size of electron bunch is larger than the diffraction limit for single-electron SR at a given wavelength -- this affects the angular distribution of the CSR at this wavelength and reduces the coherent flux. Nevertheless, for transverse bunch dimensions up to several millimeters and a longitudinal bunch size smaller than hundred micrometers, the resulting CSR flux in the far infrared spectral range is still many orders of magnitude higher than the flux of incoherent SR, and therefore can be considered for practical use

La formation de l'accountability en situations conflictuelles

OpenAIRE

Grisard, Claudine

2014-01-01

This doctoral thesis examines Robert’s (1991) conceptualization of accountability in conflicting situations. In organizational contexts, individuals give account in two ways; at a distance, to show that their actions are aligned with the main goals of the company – hierarchical accountability -; in face-to-face situations, to provide explanations to people they meet - social accountability. First I study how accountability takes shape when an individual faces two antagonist demands for accoun...

Phenomenological model of nanocluster in polymer matrix

International Nuclear Information System (INIS)

Oksengendler, B.L.; Turaeva, N.N.; Azimov, J.; Rashidova, S.Sh.

2010-01-01

The phenomenological model of matrix nanoclusters is presented based on the Wood-Saxon potential used in nuclear physics. In frame of this model the following problems have been considered: calculation of width of diffusive layer between nanocluster and matrix, definition of Tamm surface electronic state taking into account the diffusive layer width, receiving the expression for specific magnetic moment of nanoclusters taking into account the interface width. (authors)

Gender Differences in Attitudes toward Computers and Performance in the Accounting Information Systems Class

Science.gov (United States)

Lenard, Mary Jane; Wessels, Susan; Khanlarian, Cindi

2010-01-01

Using a model developed by Young (2000), this paper explores the relationship between performance in the Accounting Information Systems course, self-assessed computer skills, and attitudes toward computers. Results show that after taking the AIS course, students experience a change in perception about their use of computers. Females'…

Driving Strategic Risk Planning With Predictive Modelling For Managerial Accounting

DEFF Research Database (Denmark)

Nielsen, Steen; Pontoppidan, Iens Christian

for managerial accounting and shows how it can be used to determine the impact of different types of risk assessment input parameters on the variability of important outcome measures. The purpose is to: (i) point out the theoretical necessity of a stochastic risk framework; (ii) present a stochastic framework......Currently, risk management in management/managerial accounting is treated as deterministic. Although it is well-known that risk estimates are necessarily uncertain or stochastic, until recently the methodology required to handle stochastic risk-based elements appear to be impractical and too...... mathematical. The ultimate purpose of this paper is to “make the risk concept procedural and analytical” and to argue that accountants should now include stochastic risk management as a standard tool. Drawing on mathematical modelling and statistics, this paper methodically develops risk analysis approach...

Kinetic models of partially ionized complex plasmas in the low frequency regime

International Nuclear Information System (INIS)

Tolias, P.; Ratynskaia, S.; Angelis, U. de

2011-01-01

The results from three kinetic models of complex plasmas taking into account collisions with neutrals are compared in the low-frequency regime: The ''full'' model which considers the absorption of plasma fluxes on dust particles and dust charge fluctuations, the ''multi-component'' model where both these effects are neglected, and the ''standard'' model which takes into account the dust charge perturbations but not the absorption of fluxes. We derive and numerically evaluate expressions of the low frequency responses of these models, also taking into account the modification of the capture cross-sections due to the effect of neutrals. The role of plasma sources and collisions with neutrals is assessed by computing the plasma permittivities and static permittivities for all the three models.

Diversification of fuel costs accounting for load variation

International Nuclear Information System (INIS)

Ruangpattana, Suriya; Preckel, Paul V.; Gotham, Douglas J.; Muthuraman, Kumar; Velástegui, Marco; Morin, Thomas L.; Uhan, Nelson A.

2012-01-01

A practical mathematical programming model for the strategic fuel diversification problem is presented. The model is designed to consider the tradeoffs between the expected costs of investments in capacity, operating and maintenance costs, average fuel costs, and the variability of fuel costs. In addition, the model is designed to take the load curve into account at a high degree of resolution, while keeping the computational burden at a practical level. The model is illustrated with a case study for Indiana's power generation system. The model reveals that an effective means of reducing the volatility of the system-level fuel costs is through the reduction of dependence on coal-fired generation with an attendant shift towards nuclear generation. Model results indicate that about a 25% reduction in the standard deviation of the generation costs can be achieved with about a 20–25% increase in average fuel costs. Scenarios that incorporate costs for carbon dioxide emissions or a moratorium on nuclear capacity additions are also presented. Highlights: ► We propose a fuel price risk management model for generation investments accounting for load shape. ► The formulation incorporates a highly refined load curve while maintaining tractability. ► We demonstrate the model for planning generation investments in the state of Indiana for 2025. ► Scenarios reflect charges for CO 2 emissions and a moratorium on new nuclear power.

Modeling Malicious Domain Name Take-down Dynamics: Why eCrime Pays

Science.gov (United States)

2014-04-01

of take-down measures per unit of resources devoted. It is estimable by observa- tion, in principle . Block listing has been observed to be reasonably...6). The lack of non-technical aspects would be most important to the model in (6), so here this modeling choice is most acutely felt. In principle ...Wilkins company, 1925. [6] J. Henderson and R. Quandt, Microeconomic the- ory: A mathematical approach. McGraw-Hill New York, third ed., 1980. [7] T

Basis of accountability system

International Nuclear Information System (INIS)

Anon.

1981-01-01

The first part of this presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. The general concepts and principles of the accountability system are introduced. The second part of this presentation describes some basic concepts and techniques used in the model plant accounting system and relates them to US safeguards requirements. The specifics and mechanics of the model plant accounting system are presented in the third part. The purpose of this session is to enable participants to: (1) understand how the accounting system is designed to meet safeguards criteria for both IAEA and State Systems; (2) understand the principles of materials accounting used to account for element and isotope in the model plant; (3) understand how the computer-based accounting system operates to meet the above objectives

Contributions to the developments in apollo 2 neutron transport code: 1) scattering kernel taking into account the thermal agitation, resonance effect on energy transfers - 2) criteria for the construction of a multigroup mesh

International Nuclear Information System (INIS)

Ouisloumen, M.

1989-03-01

This research thesis reports an investigation of neutron diffusion by the fuel of a nuclear reactor while taking thermal agitation of diffusing nuclei into account. The author adopted the free gas model to describe the atom vibrations in the crystal network. He reports the elaboration of a diffusion law which gives the neutron energy spectrum after collision. Some particular theoretical cases are then studied in order to explain the observed physical phenomena, and to confirm the obtained results. The Monte Carlo method is also used to validate these results. The author presents the various physical criteria which must be met by an energetic grid in order to minimize errors in reaction rate calculations

Nurse-directed care model in a psychiatric hospital: a model for clinical accountability.

Science.gov (United States)

E-Morris, Marlene; Caldwell, Barbara; Mencher, Kathleen J; Grogan, Kimberly; Judge-Gorny, Margaret; Patterson, Zelda; Christopher, Terrian; Smith, Russell C; McQuaide, Teresa

2010-01-01

The focus on recovery for persons with severe and persistent mental illness is leading state psychiatric hospitals to transform their method of care delivery. This article describes a quality improvement project involving a hospital's administration and multidisciplinary state-university affiliation that collaborated in the development and implementation of a nursing care delivery model in a state psychiatric hospital. The quality improvement project team instituted a new model to promote the hospital's vision of wellness and recovery through utilization of the therapeutic relationship and greater clinical accountability. Implementation of the model was accomplished in 2 phases: first, the establishment of a structure to lay the groundwork for accountability and, second, the development of a mechanism to provide a clinical supervision process for staff in their work with clients. Effectiveness of the model was assessed by surveys conducted at baseline and after implementation. Results indicated improvement in clinical practices and client living environment. As a secondary outcome, these improvements appeared to be associated with increased safety on the units evidenced by reduction in incidents of seclusion and restraint. Restructuring of the service delivery system of care so that clients are the center of clinical focus improves safety and can enhance the staff's attention to work with clients on their recovery. The role of the advanced practice nurse can influence the recovery of clients in state psychiatric hospitals. Future research should consider the impact on clients and their perceptions of the new service models.

The application of statistical techniques to nuclear materials accountancy

International Nuclear Information System (INIS)

Annibal, P.S.; Roberts, P.D.

1990-02-01

Over the past decade much theoretical research has been carried out on the development of statistical methods for nuclear materials accountancy. In practice plant operation may differ substantially from the idealized models often cited. This paper demonstrates the importance of taking account of plant operation in applying the statistical techniques, to improve the accuracy of the estimates and the knowledge of the errors. The benefits are quantified either by theoretical calculation or by simulation. Two different aspects are considered; firstly, the use of redundant measurements to reduce the error on the estimate of the mass of heavy metal in an accountancy tank is investigated. Secondly, a means of improving the knowledge of the 'Material Unaccounted For' (the difference between the inventory calculated from input/output data, and the measured inventory), using information about the plant measurement system, is developed and compared with existing general techniques. (author)

Model of accounting regulation in Lithuania

OpenAIRE

Rudžionienė, Kristina; Gipienė, Gailutė

2008-01-01

This paper analyses the regulation of accounting system in Lithuania. There are different approaches to accounting regulation. For example, the "free market" approach is against any regulation; it says that each process in the market will be in equilibrium itself. Mostly it is clear that regulation is important and useful, especially in financial accounting. It makes information in financial reports understandable and comparable in one country or different countries. There are three theories ...

A Simple Accounting-based Valuation Model for the Debt Tax Shield

Directory of Open Access Journals (Sweden)

Andreas Scholze

2010-05-01

Full Text Available This paper describes a simple way to integrate the debt tax shield into an accounting-based valuation model. The market value of equity is determined by forecasting residual operating income, which is calculated by charging operating income for the operating assets at a required return that accounts for the tax benefit that comes from borrowing to raise cash for the operations. The model assumes that the firm maintains a deterministic financial leverage ratio, which tends to converge quickly to typical steady-state levels over time. From a practical point of view, this characteristic is of particular help, because it allows a continuing value calculation at the end of a short forecast period.

The shift of accounting models and accounting quality: the case of Norwegian GAAP

OpenAIRE

Stenheim, Tonny; Madsen, Dag Øivind

2017-01-01

This is an Open Access journal available from http://www.virtusinterpress.org This paper investigates the change in accounting quality w hen firms shift from a revenue - oriented historical cost accounting regime as Norwegian GAAP (NGAAP) to a balance - oriented fair value accounting regime as International Financial Reporting Standards (IFRS). Previous studies have demonstrated mixed effects o n the accounting quality upon IFRS adoption. One possible reason is that the investigated domest...

Billing and accounts receivable: fundamentals for improvement.

Science.gov (United States)

Bizon, M M

1993-07-01

If a healthcare facility's accounts receivable operation is experiencing problems, the patient accounts manager should survey all areas of his or her responsibility to determine the best method of resolving the difficulties. One effective technique to reduce billing problems is to take a proactive--not reactive--approach. If mistakes can be corrected before they get out of control, and if the patient accounts manager can ensure that claims will not be denied, a healthcare facility's accounts receivable should remain in good condition.

EQUALIZATION OF RESULTS ACCOUNTING POLICIES

Directory of Open Access Journals (Sweden)

Florentina MOISESCU

2014-06-01

Full Text Available The purpose of this paper is to demonstrate the effect that different accounting policies have on the outcome of an enterprise, this effect being represented either earnings growth or diminishing it. Deprecation policy, the policy related to inventory, policy provisions and related policy borrowing costs are some of the many other possibilities which affect the content of financial statements. Because national and international accounting standards give businesses the flexibility to choose between different policies, managers take advantage of existing loopholes and draw on creative accounting , so that it answers to the needs of the management team.

Lean Accounting - An Ingenious Solution for Cost Optimization

OpenAIRE

Dimi Ofileanu; Dan Ioan Topor

2014-01-01

The aim of this work is to present a new concept in accounting management: Lean Accounting. This work explains the way the lean concept was born; its benefits for the production system of the factories and the necessity of applying lean accounting in the factories which have implemented lean production, taking into account both its advantages and the boundaries of the other cost management methods in those factories.

Towards Ocean Grazer's Modular Power Take-Off System Modeling : A Port-Hamiltonian Approach

NARCIS (Netherlands)

Barradas-Berglind, J. J.; Muñoz Arias, M.; Wei, Y.; Prins, W.A.; Vakis, A.I.; Jayawardhana, B.; Dochain, Denis; Henrion, Didier; Peaucelle, Dimitri

This paper presents a modular modeling framework for the Ocean Grazer's Power Take-Off (PTO) system, which operates as an array of point-absorber type devices connected to a hydraulic system. The modeling is based on the port-Hamiltonian (PH) framework that enables energy-based analysis and control

Biosphere modelling for safety assessment of geological disposal taking account of denudation of contaminated soils. Research document

International Nuclear Information System (INIS)

Kato, Tomoko

2003-03-01

Biosphere models for safety assessment of geological disposal have been developed on the assumption that the repository-derived radionuclides reach surface environment by groundwater. In the modelling, river, deep well and marine have been considered as geosphere-biosphere (GBIs) and some Japanese-specific ''reference biospheres'' have been developed using an approach consistent with the BIOMOVS II/BIOMASS Reference Biosphere Methodology. In this study, it is assumed that the repository-derived radionuclide would reach surface environment in the form of solid phase by uplift and erosion of contaminated soil and sediment. The radionuclides entered into the surface environment by these processes could be distributed between solid and liquid phases and could spread within the biosphere via solid phase and also liquid phase. Based on these concepts, biosphere model that considers variably saturated zone under surface soil (VSZ) as a GBI was developed for calculating the flux-to-dose conversion factors of three exposure groups (farming, freshwater fishing, marine fishing) based on the Reference Biosphere Methodology. The flux-to-dose conversion factors for faming exposure group were the highest, and ''inhalation of dust'', external irradiation from soil'' and ''ingestion of soil'' were the dominant exposure pathways for most of radionuclides considered in this model. It is impossible to compare the flux-to-dose conversion factors calculated by the biosphere model in this study with those calculated by the biosphere models developed in the previous studies because the migration processes considered when the radionuclides entered the surface environment through the aquifer are different among the models; i.e. it has been assumed that the repository-derived radionuclides entered the GBIs such as river, deep well and marine via groundwater without dilution and retardation at the aquifer in the previous biosphere models. Consequently, it must be modelled the migration of

Model construction of “earning money by taking photos”

Science.gov (United States)

Yang, Jingmei

2018-03-01

In the era of information, with the increasingly developed network, “to earn money by taking photos” is a self-service model under the mobile Internet. The user downloads the APP, registers as a member of the APP, and then takes a task that needs to take photographs from the APP and earns the reward of the task on the APP. The article uses the task data and membership information data of an already completed project, including the member’s location and reputation value. On the basis of reasonable assumption, the data was processed with the MATLAB, SPSS and Excel software. This article mainly studied problems of the function relationship between the task performance, task position (GPS latitude and GPS longitude) and task price of users, analyzed the project’s task pricing rules and the reasons why the task is not completed, and applied multivariate regression function and GeoQ software to analyze the data, studied the task pricing rules, applied the chart method to solve the complex data, clear and easy to understand, and also reality simulation is applied to analyze why the tasks are not completed. Also, compared with the previous program, a new task pricing program is designed for the project to obtain the confidence level by means of the SPSS software, to estimate the reasonable range of the task pricing, predict and design a new pricing program on the reasonable price range.

Modeling of Corrosion-induced Concrete Damage

DEFF Research Database (Denmark)

Thybo, Anna Emilie A.; Michel, Alexander; Stang, Henrik

2013-01-01

In the present paper a finite element model is introduced to simulate corrosion-induced damage in concrete. The model takes into account the penetration of corrosion products into the concrete as well as non-uniform formation of corrosion products around the reinforcement. To ac-count for the non...... of corrosion products affects both the time-to cover cracking and the crack width at the concrete surface.......In the present paper a finite element model is introduced to simulate corrosion-induced damage in concrete. The model takes into account the penetration of corrosion products into the concrete as well as non-uniform formation of corrosion products around the reinforcement. To ac-count for the non......-uniform formation of corrosion products at the concrete/reinforcement interface, a deterministic approach is used. The model gives good estimates of both deformations in the con-crete/reinforcement interface and crack width when compared to experimental data. Further, it is shown that non-uniform deposition...

Modeling liquid-vapor equilibria with an equation of state taking into account dipolar interactions and association by hydrogen bonding; Modelisation des proprietes PVTX des fluides du systeme H{sub 2}O-gaz prenant en compte l'association par liaisons hydrogenes et les interactions dipolaires

Energy Technology Data Exchange (ETDEWEB)

Perfetti, E

2006-11-15

Modelling fluid-rock interactions as well as mixing and unmixing phenomena in geological processes requires robust equations of state (EOS) which must be applicable to systems containing water, gases over a broad range of temperatures and pressures. Cubic equations of state based on the Van der Waals theory (e. g. Soave-Redlich-Kwong or Peng-Robinson) allow simple modelling from the critical parameters of the studied fluid components. However, the accuracy of such equations becomes poor when water is a major component of the fluid since neither association trough hydrogen bonding nor dipolar interactions are accounted for. The Helmholtz energy of a fluid may be written as the sum of different energetic contributions by factorization of partition function. The model developed in this thesis for the pure H{sub 2}O and H{sub 2}S considers three contributions. The first contribution represents the reference Van der Waals fluid which is modelled by the SRK cubic EOS. The second contribution accounts for association through hydrogen bonding and is modelled by a term derived from Cubic Plus Association (CPA) theory. The third contribution corresponds to the dipolar interactions and is modelled by the Mean Spherical Approximation (MSA) theory. The resulting CPAMSA equation has six adjustable parameters, which three represent physical terms whose values are close to their experimental counterpart. This equation results in a better reproduction of the thermodynamic properties of pure water than obtained using the classical CPA equation along the vapour-liquid equilibrium. In addition, extrapolation to higher temperatures and pressure is satisfactory. Similarly, taking into account dipolar interactions together with the SRK cubic equation of state for calculating molar volume of H{sub 2}S as a function of pressure and temperature results in a significant improvement compared to the SRK equation alone. Simple mixing rules between dipolar molecules are proposed to model the H

A model of shape memory alloys taking into account plasticity

Czech Academy of Sciences Publication Activity Database

Kružík, Martin; Zimmer, J.

2011-01-01

Roč. 76, č. 1 (2011), s. 193-216 ISSN 0272-4960 R&D Projects: GA AV ČR(CZ) IAA100750802 Institutional research plan: CEZ:AV0Z10750506 Keywords : elasto-plasticity * energetic solution * plastic strain gradients Subject RIV: BA - General Mathematics Impact factor: 0.776, year: 2011

78 FR 61821 - Taking of Marine Mammals Incidental to Commercial Fishing Operations; Harbor Porpoise Take...

Science.gov (United States)

2013-10-04

...;Prices of new books are listed in the first FEDERAL REGISTER issue of each #0;week. #0; #0; #0; #0;#0... previously, the bycatch rate trigger was intended to function such that the triggering of it meant that the... commenter stated that a proper accounting of fishery takes relative to PBR must include mortalities from U.S...

LEGISLATIVE, ACCOUNTING AND FISCAL NON-CONFORMITIES

Directory of Open Access Journals (Sweden)

PALIU – POPA LUCIA

2016-12-01

Full Text Available In the context of the debate analysis from the last decades on the relationship between accounting and taxation, independence or dependence of the accounting rules from the tax ones and taking into consideration that the independence of the two leads to permanent and even significant differences between the accounting and tax profit, I found that certain terms are regulated differently in accounting legislation in our country compared to fiscal one or the legislation in the economic field. Taken from this perspective the main objective of this scientific approach is the identification of accounting and tax legislative nonconformities and the proposal of the ways to solve them so as to eliminate, where possible, differentiated professional interpretations.

LEGISLATIVE, ACCOUNTING AND FISCAL NON-CONFORMITIES

Directory of Open Access Journals (Sweden)

PALIU – POPA LUCIA

2017-12-01

Full Text Available In the context of the debate analysis from the last decades on the relationship between accounting and taxation, independence or dependence of the accounting rules from the tax ones and taking into consideration that the independence of the two leads to permanent and even significant differences between the accounting and tax profit, I found that certain terms are regulated differently in accounting legislation in our country compared to fiscal one or the legislation in the economic field. Taken from this perspective the main objective of this scientific approach is the identification of accounting and tax legislative nonconformities and the proposal of the ways to solve them so as to eliminate, where possible, differentiated professional interpretations.

Do we have to take action today in front of climate change? The contribution of integrated models

International Nuclear Information System (INIS)

Minh, Ha-Duong; Hourcade, J.Ch.

2007-03-01

What shall we do in front of climatic change? Considering the potential seriousness of global risks, shall we start drastic policies of abatement of greenhouse gas emissions? Taking into account the cost of these policies and the uncertainties about the reality of risks, should we postpone the action? Do the efforts of emissions abatement make a good use of rare resources when the stake is only to gain few degrees of temperature and while we need today urgent developments to fight against poverty? One of the priorities of CIRED, a mixed research unit involved in the sustainable development issue, is to clarify the terms of the debate in order to avoid its transformation into a conflict which would paralyze any significant action. To do so, CIRED has elaborated 'integrated' models which allow to study the optimal answer to be adopted considering the size of uncertainties and the forcefulness of the controversies which characterize this subject. (J.S.)

Risk taking and refusal assertiveness in a longitudinal model of alcohol use among inner-city adolescents.

Science.gov (United States)

Epstein, J A; Griffin, K W; Botvin, G J

2001-09-01

Risk taking and refusal assertiveness have been shown to be important determinants of adolescent alcohol use. However, it remains unclear whether youth predisposed to risk taking would be less likely to assertively refuse. This study examined the relationships among risk taking, refusal assertiveness, and alcohol use in a sample of inner-city minority students (N = 1,459), using a cross-lagged longitudinal structural equation model. Data collectors administered the questionnaire to students following a standardized protocol during a 40-min class period. Based on the tested model, risk taking was more stable over time than refusal assertiveness. Furthermore, high risk takers reported less frequent subsequent refusal assertiveness, and less frequent refusal assertiveness predicted greater drinking. A predisposition toward risk taking appears to be an enduring characteristic that is associated with low refusal assertiveness and increased alcohol use. These findings suggest that alcohol prevention programs that emphasize refusal skills training may be less effective for high risk takers. But programs that focus on enhancing competence or reducing normative expectations for peer alcohol use might be more effective for high risk-taking youth.

Calculation of the efficiency of accounting outsourcing

Directory of Open Access Journals (Sweden)

H.I. Liakhovych

2018-04-01

Full Text Available To ensure the best performance, enterprises pass on individual business processes for outsourcing. However, the implementation of this step requires an assessment of the effectiveness of such actions. The purpose of the article is to analyze the approaches to assessing the effectiveness of accounting outsourcing and to develop proposals for its methodology, taking into account the main goal of reducing transaction costs. The article defines the composition of the elements of the cost of maintaining accounting in the enterprise. It is proved that the efficiency of accounting outsourcing should be considered in two aspects: 1 it is related to economic efficiency (saving of internal resources of the enterprise due to the transfer of business processes for accounting on outsourcing; 2 is related to the efficiency of the outsourcer's work and the uninterrupted functioning of the enterprise that has taken advantage of outsourcing services. In order to assess the efficiency of the company's services, the outsourcer proposes to use a methodology that takes into account the indicators: the timeliness of the execution of works and the provision of services in accordance with the terms of the contract on outsourcing; completeness of performance of works and provision of services in accordance with the terms of the contract on outsourcing.

Simple model for taking into account the effects of plasma screening in thermonuclear reactions

International Nuclear Information System (INIS)

Shalybkov, D.A.; Yakovlev, D.G.

1988-01-01

In the Thomas-Fermi model of high-density matter analytic calculation is made of the factor by which the rate of the thermonuclear reactions is enhanced by the effects of plasma screening in a degenerate weakly non-ideal electron gas and a strongly nonideal two-component ion liquid with large charge of the ions. The regions of densities and temperatures in which screening due to compressibility of the electron gas plays an important part are found. It is noted that the screening due to this compressibility may be influenced by strong magnetic fields B /approximately/ 10 12 -10 13 G, which quantize the motion of the electrons and change the electron charge screening length in the plasma. The results can be used for the degenerate cores of white dwarfs and shells of neutron stars

Taking over from dad: How daughters are socialised in 'families in business'

OpenAIRE

Collins, L.; Tucker, J.; Pierce, D.

2010-01-01

This paper focuses on the socialisation process of female heirs’ pathways to leadership in family businesses. Findings from the first part of a two stage study which considers female succession to management from the family unit’s perspective are presented. An ecological model of the family socialization process which takes into account the family unit in the business is adopted. Little systematic research has been conducted which seeks to understand the contextual and individual factors that...

Emotions in advice taking: the roles of agency and valence

NARCIS (Netherlands)

de Hooge, I.E.; Verlegh, P.W.J.; Tzioti, S.C.

2014-01-01

Recently, advice taking has received attention in decision-making research, and some studies suggest that emotions may play a role in this process. Yet a clear account of how emotions influence advice taking is lacking. The current research introduces a parsimonious explanation by suggesting that

Emotions in Advice Taking: The Roles of Agency and Valence

NARCIS (Netherlands)

Hooge, de I.E.; Verlegh, P.W.J.; Tzioti, S.C.

2014-01-01

Recently, advice taking has received attention in decision-making research, and some studies suggest that emotions may play a role in this process. Yet a clear account of how emotions influence advice taking is lacking. The current research introduces a parsimonious explanation by suggesting that

Accounting for uncertainty in ecological analysis: the strengths and limitations of hierarchical statistical modeling.

Science.gov (United States)

Cressie, Noel; Calder, Catherine A; Clark, James S; Ver Hoef, Jay M; Wikle, Christopher K

2009-04-01

Analyses of ecological data should account for the uncertainty in the process(es) that generated the data. However, accounting for these uncertainties is a difficult task, since ecology is known for its complexity. Measurement and/or process errors are often the only sources of uncertainty modeled when addressing complex ecological problems, yet analyses should also account for uncertainty in sampling design, in model specification, in parameters governing the specified model, and in initial and boundary conditions. Only then can we be confident in the scientific inferences and forecasts made from an analysis. Probability and statistics provide a framework that accounts for multiple sources of uncertainty. Given the complexities of ecological studies, the hierarchical statistical model is an invaluable tool. This approach is not new in ecology, and there are many examples (both Bayesian and non-Bayesian) in the literature illustrating the benefits of this approach. In this article, we provide a baseline for concepts, notation, and methods, from which discussion on hierarchical statistical modeling in ecology can proceed. We have also planted some seeds for discussion and tried to show where the practical difficulties lie. Our thesis is that hierarchical statistical modeling is a powerful way of approaching ecological analysis in the presence of inevitable but quantifiable uncertainties, even if practical issues sometimes require pragmatic compromises.

EUROPEAN ACCOUNTING REGULATION - HISTORY AND PERSPECTIVES

Directory of Open Access Journals (Sweden)

Mariana Farcas

2014-07-01

Full Text Available The first directive regarding the financial reporting at the level of European Union is published in 1978 (The Fourth Directive and whereas its content does not refer to the group companies, this directive was supplemented by another directive (The Seventh Directive published in 1983. The two directives regulate in parallel the issues concerning the preparing of the annual financial statements of individual companies, respectively of the group companies. Since 2008 have begun to take shape the point of views regarding the need of the development and publication of some regulations to simplify and to reduce the administrative burdens of the companies, including on the issue of financial reporting. The steps in the direction of simplification of the regulation in accounting area have resulted in June 2013 in The 34th Directive regarding the annual financial statements, the consolidated financial statements and the related reports of certain types of companies. As a member of the European Union, Romania must take into account the implementation of the European legislation in all areas, including in the field of accounting. In this respect, The Fourth Directive regarding the annual accounts of certain types of companies and The Seventh Directive regarding the consolidated accounts have been transposed into Romanian legislation since 2006 through OMFP 1752/2005 when the Romanian accounting regulations have become in accordance to the European directives and not only harmonized with these, and OMFP 3055/2009 brings additional information concerning the rules relating to the consolidation of accounts.

Decision Optimization of Machine Sets Taking Into Consideration Logical Tree Minimization of Design Guidelines

Science.gov (United States)

Deptuła, A.; Partyka, M. A.

2014-08-01

The method of minimization of complex partial multi-valued logical functions determines the degree of importance of construction and exploitation parameters playing the role of logical decision variables. Logical functions are taken into consideration in the issues of modelling machine sets. In multi-valued logical functions with weighting products, it is possible to use a modified Quine - McCluskey algorithm of multi-valued functions minimization. Taking into account weighting coefficients in the logical tree minimization reflects a physical model of the object being analysed much better

A simulation model of hospital management based on cost accounting analysis according to disease.

Science.gov (United States)

Tanaka, Koji; Sato, Junzo; Guo, Jinqiu; Takada, Akira; Yoshihara, Hiroyuki

2004-12-01

Since a little before 2000, hospital cost accounting has been increasingly performed at Japanese national university hospitals. At Kumamoto University Hospital, for instance, departmental costs have been analyzed since 2000. And, since 2003, the cost balance has been obtained according to certain diseases for the preparation of Diagnosis-Related Groups and Prospective Payment System. On the basis of these experiences, we have constructed a simulation model of hospital management. This program has worked correctly at repeated trials and with satisfactory speed. Although there has been room for improvement of detailed accounts and cost accounting engine, the basic model has proved satisfactory. We have constructed a hospital management model based on the financial data of an existing hospital. We will later improve this program from the viewpoint of construction and using more various data of hospital management. A prospective outlook may be obtained for the practical application of this hospital management model.

Modelling in Accounting. Theoretical and Practical Dimensions

OpenAIRE

Teresa Szot -Gabryś

2010-01-01

Accounting in the theoretical approach is a scientific discipline based on specific paradigms. In the practical aspect, accounting manifests itself through the introduction of a system for measurement of economic quantities which operates in a particular business entity. A characteristic of accounting is its flexibility and ability of adaptation to information needs of information recipients. One of the main currents in the development of accounting theory and practice is to cover by economic...

Effects of Actor-Network Theory in Accounting Research

DEFF Research Database (Denmark)

Justesen, Lise Nederland; Mouritsen, Jan

2011-01-01

Purpose – This paper aims to discuss how Bruno Latour's version of actor-network theory has influenced accounting research. It also seeks to show that Latour's writings contain unexplored potential that may inspire future accounting research. Design/methodology/approach – The paper takes the form...

Optimization of material composition of nonhomogeneous plate for thermal stress relaxation making use of neural network. Analysis taking into account the relative heat transfer at boundary surfaces when subjected to unsteady heat supply

International Nuclear Information System (INIS)

Ootao, Yoshihiro; Kawamura, Ryuusuke; Tanigawa, Yoshinobu; Imamura, Ryuutarou

1998-01-01

In this study, a neural network is applied to optimization problems of material compositions for a nonhomogeneous plate with arbitrarily distributed and continuously varied material properties such as Functionally Graded Material. Unsteady temperature distribution for such nonhomogeneous plate is evaluated by taking into account the bounds of the number of the layers. Furthermore, the thermal stress components for an infinitely long nonhomogeneous plate are formulated under the mechanical condition of being traction free. As a numerical example, the plate composed of zirconium oxide and titanium alloy is considered. And, as the optimization problem of minimizing the thermal stress distribution, the numerical calculations are carried out making use of neural network, and the optimum material composition is determined taking into account the effect of temperature-dependency of material properties. Furthermore, the results obtained by neural network and ordinary nonlinear programming method are compared. (author)

Role and importance of accounting and audit in corporate governance

Directory of Open Access Journals (Sweden)

Lovre Ivan

2014-01-01

Full Text Available The current economic crisis and the financial scandals of the early XXI century led to the discrediting and compromising the accounting and auditing profession. The assumption of efficient growth and development of a company is an introduction of corporate governance and protection of the interests of creditors. In order to regain public confidence in financial reporting, it is necessary to examine the role of accounting and auditing profession and align it with international standards. It is necessary to take into account The OECD Principles of Corporate Governance, which are accepted by all international financial and accounting organizations, with the aim of rehabilitation of confidence in the audit. Taking into account The OECD Principles, it becomes necessary for accounting and auditing practices to be directed towards the fulfillment of the basic role of protecting the interests of stakeholders and providing information for the functioning of the administration.

New Scientific Contribution on the 2-D Subdomain Technique in Polar Coordinates: Taking into Account of Iron Parts

Directory of Open Access Journals (Sweden)

Frédéric Dubas

2017-10-01

Full Text Available This paper presents a new scientific contribution to the two-dimensional red(2-D subdomain technique in polar coordinates taking into account the finite relative permeability of the ferromagnetic material. The constant relative permeability corresponds to the linear part of the nonlinear B ( H curve. As in the conventional technique, the separation of variables method and the Fourier series are used for the resolution of magnetostatic Maxwell equations in each region. The general solutions of the magnetic field in subdomains, as well as the boundary conditions (BCs between regions are different from the conventional method. In the proposed method, the magnetic field solution in each subdomain is a superposition of two magnetic quantities in the two directions (i.e., r- and Θ -axis, and the BCs between two regions are also in both directions. For example, the scientific contribution has been applied to an air- or iron-cored coil supplied by a constant current. The distribution of local quantities (i.e., the magnetic vector potential and flux density has been validated by a corresponding 2-D finite-element analysis (FEA. The obtained semi-analytical results are in very good agreement with those of the numerical method.

Stochastic scalar mixing models accounting for turbulent frequency multiscale fluctuations

International Nuclear Information System (INIS)

Soulard, Olivier; Sabel'nikov, Vladimir; Gorokhovski, Michael

2004-01-01

Two new scalar micromixing models accounting for a turbulent frequency scale distribution are investigated. These models were derived by Sabel'nikov and Gorokhovski [Second International Symposium on Turbulence and Shear FLow Phenomena, Royal Institute of technology (KTH), Stockholm, Sweden, June 27-29, 2001] using a multiscale extension of the classical interaction by exchange with the mean (IEM) and Langevin models. They are, respectively, called Extended IEM (EIEM) and Extended Langevin (ELM) models. The EIEM and ELM models are tested against DNS results in the case of the decay of a homogeneous scalar field in homogeneous turbulence. This comparison leads to a reformulation of the law governing the mixing frequency distribution. Finally, the asymptotic behaviour of the modeled PDF is discussed

Generation of SEEAW asset accounts based on water resources management models

Science.gov (United States)

Pedro-Monzonís, María; Solera, Abel; Andreu, Joaquín

2015-04-01

One of the main challenges in the XXI century is related with the sustainable use of water. This is due to the fact that water is an essential element for the life of all who inhabit our planet. In many cases, the lack of economic valuation of water resources causes an inefficient water use. In this regard, society expects of policymakers and stakeholders maximise the profit produced per unit of natural resources. Water planning and the Integrated Water Resources Management (IWRM) represent the best way to achieve this goal. The System of Environmental-Economic Accounting for Water (SEEAW) is displayed as a tool for water allocation which enables the building of water balances in a river basin. The main concern of the SEEAW is to provide a standard approach which allows the policymakers to compare results between different territories. But building water accounts is a complex task due to the difficulty of the collection of the required data. Due to the difficulty of gauging the components of the hydrological cycle, the use of simulation models has become an essential tool extensively employed in last decades. The target of this paper is to present the building up of a database that enables the combined use of hydrological models and water resources models developed with AQUATOOL DSSS to fill in the SEEAW tables. This research is framed within the Water Accounting in a Multi-Catchment District (WAMCD) project, financed by the European Union. Its main goal is the development of water accounts in the Mediterranean Andalusian River Basin District, in Spain. This research pretends to contribute to the objectives of the "Blueprint to safeguard Europe's water resources". It is noteworthy that, in Spain, a large part of these methodological decisions are included in the Spanish Guideline of Water Planning with normative status guaranteeing consistency and comparability of the results.

Accounting for microbial habitats in modeling soil organic matter dynamics

Science.gov (United States)

Chenu, Claire; Garnier, Patricia; Nunan, Naoise; Pot, Valérie; Raynaud, Xavier; Vieublé, Laure; Otten, Wilfred; Falconer, Ruth; Monga, Olivier

2017-04-01

The extreme heterogeneity of soils constituents, architecture and inhabitants at the microscopic scale is increasingly recognized. Microbial communities exist and are active in a complex 3-D physical framework of mineral and organic particles defining pores of various sizes, more or less inter-connected. This results in a frequent spatial disconnection between soil carbon, energy sources and the decomposer organisms and a variety of microhabitats that are more or less suitable for microbial growth and activity. However, current biogeochemical models account for C dynamics at the macroscale (cm, m) and consider time- and spatially averaged relationships between microbial activity and soil characteristics. Different modelling approaches have intended to account for this microscale heterogeneity, based either on considering aggregates as surrogates for microbial habitats, or pores. Innovative modelling approaches are based on an explicit representation of soil structure at the fine scale, i.e. at µm to mm scales: pore architecture and their saturation with water, localization of organic resources and of microorganisms. Three recent models are presented here, that describe the heterotrophic activity of either bacteria or fungi and are based upon different strategies to represent the complex soil pore system (Mosaic, LBios and µFun). These models allow to hierarchize factors of microbial activity in soil's heterogeneous architecture. Present limits of these approaches and challenges are presented, regarding the extensive information required on soils at the microscale and to up-scale microbial functioning from the pore to the core scale.

76 FR 29249 - Medicare Program; Pioneer Accountable Care Organization Model: Request for Applications

Science.gov (United States)

2011-05-20

... Affordable Care Act, to test innovative payment and service delivery models that reduce spending under.... This Model will test the effectiveness of a combination of the following: Payment arrangements that...] Medicare Program; Pioneer Accountable Care Organization Model: Request for Applications AGENCY: Centers for...

Deciding what kind of course to take: Factors that influence modality selection in accounting continuing professional development

OpenAIRE

Kathleen Ross; Terry Anderson

2013-01-01

This study used a cross sectional sample created by self-selection from a researchers' email invitation to accountants in Canada to determine which modalities accountants preferred when selecting Continuing Professional Development (CPD), and the selection factors they used in making those choices. The survey contacted 32,000 accountants in Canada and a total of 428 accountants from across Canada completed the online survey. Live seminars and live webinars were the highest ranked and accounta...

The role of inertia in modeling decisions from experience with instance-based learning.

Science.gov (United States)

Dutt, Varun; Gonzalez, Cleotilde

2012-01-01

One form of inertia is the tendency to repeat the last decision irrespective of the obtained outcomes while making decisions from experience (DFE). A number of computational models based upon the Instance-Based Learning Theory, a theory of DFE, have included different inertia implementations and have shown to simultaneously account for both risk-taking and alternations between alternatives. The role that inertia plays in these models, however, is unclear as the same model without inertia is also able to account for observed risk-taking quite well. This paper demonstrates the predictive benefits of incorporating one particular implementation of inertia in an existing IBL model. We use two large datasets, estimation and competition, from the Technion Prediction Tournament involving a repeated binary-choice task to show that incorporating an inertia mechanism in an IBL model enables it to account for the observed average risk-taking and alternations. Including inertia, however, does not help the model to account for the trends in risk-taking and alternations over trials compared to the IBL model without the inertia mechanism. We generalize the two IBL models, with and without inertia, to the competition set by using the parameters determined in the estimation set. The generalization process demonstrates both the advantages and disadvantages of including inertia in an IBL model.

What is what we call the ‘quantum field’? Answering from a teaching perspective by taking the foundations into account

International Nuclear Information System (INIS)

Bertozzi, E

2013-01-01

Within physics education research a number of teaching proposals aimed at introducing elements of particle physics into secondary-school and introductory-university-level courses have been produced in recent years. Many of them face the problem of introducing the notion of the quantum field, which has a central role in contemporary physics. In this paper two representative examples are discussed; it is shown that both of them take the standard approach to introducing quantum field theory at university level (the ‘canonical quantization approach’) as their reference and that at the same time they introduce some ideas regarding quantum fields that are problematic when recent studies of the foundations of quantum field theory are taken into account. Starting from recent reformulations of quantum field theory, a different perspective to the notion of the quantum field is presented and a certain number of original insights that seem to be promising from a teaching perspective are emphasized. (paper)

Initiative-taking, Improvisational Capability and Business Model Innovation in Emerging Market

DEFF Research Database (Denmark)

Cao, Yangfeng

Business model innovation plays a very important role in developing competitive advantage when multinational small and medium-sized enterprises (SMEs) from developed country enter into emerging markets because of the large contextual distances or gaps between the emerging and developed economies....... Many prior researches have shown that the foreign subsidiaries play important role in shaping the overall strategy of the parent company. However, little is known about how subsidiary specifically facilitates business model innovation (BMI) in emerging markets. Adopting the method of comparative...... innovation in emerging markets. We find that high initiative-taking and strong improvisational capability can accelerate the business model innovation. Our research contributes to the literatures on international and strategic entrepreneurship....

48 CFR 52.230-6 - Administration of Cost Accounting Standards.

Science.gov (United States)

2010-10-01

... Clauses 52.230-6 Administration of Cost Accounting Standards. As prescribed in 30.201-4(d)(1), insert the following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of administering the Cost Accounting Standards (CAS) requirements under this contract, the Contractor shall take the...

CFD-model of the mass transfer in the vertical settler

Directory of Open Access Journals (Sweden)

E. K. Nagornaya

2013-02-01

Full Text Available Purpose. Nowadays the mathematical models of the secondary settlers are intensively developed. As a rule the engineers use the 0-D models or 1-D models to design settlers. But these models do not take into account the hydrodynamics process inside the settler and its geometrical form. That is why the CFD-models based on Navier - Stokes equations are not widely used in practice now. The use of CFD-models based on Navier - Stokes equations needs to incorporate very refine grid. It is very actually now to develop the CFD-models which permit to take into account the geometrical form of the settler, the most important physical processes and needs small computer time for calculation. That is why the development of the 2-D numerical model for the investigation of the waste waters transfer in the vertical settlers which permits to take into account the geometrical form and the constructive features of the settler is essential. Methodology. The finite - difference schemes are applied. Findings. The new 2-D-CFD-model was developed, which permits to perform the CFD investigation of the vertical settler. This model takes into account the geometrical form of the settler, the central pipe inside it and others peculiarities. The method of «porosity technique» is used to create the geometrical form of the settler in the numerical model. This technique permits to build any geometrical form of the settler for CFD investigation. Originality. Making of CFD-model which permits on the one hand to take into account the geometrical form of the settler, basic physical processes of mass transfer in construction and on the other hand requiring the low time cost in order to obtain results. Practical value. CFD-model is designed and code which is constructed on its basis allows at low cost of computer time and about the same as in the calculation of the 1-D model to solve complex multiparameter problems that arise during the design of vertical settlers with their shape and

Strategies to take into account variations in extreme rainfall events for design storms in urban area: an example over Naples (Southern Italy)

Science.gov (United States)

Mercogliano, P.; Rianna, G.

2017-12-01

Eminent works highlighted how available observations display ongoing increases in extreme rainfall events while climate models assess them for future. Although the constraints in rainfall networks observations and uncertainties in climate modelling currently affect in significant way investigations, the huge impacts potentially induced by climate changes (CC) suggest adopting effective adaptation measures in order to take proper precautions. In this regard, design storms are used by engineers to size hydraulic infrastructures potentially affected by direct (e.g. pluvial/urban flooding) and indirect (e.g. river flooding) effects of extreme rainfall events. Usually they are expressed as IDF curves, mathematical relationships between rainfall Intensity, Duration, and the return period (frequency, F). They are estimated interpreting through Extreme Theories Statistical Theories (ETST) past rainfall records under the assumption of steady conditions resulting then unsuitable under climate change. In this work, a methodology to estimate future variations in IDF curves is presented and carried out for the city of Naples (Southern Italy). In this regard, the Equidistance Quantile Matching Approach proposed by Sivrastav et al. (2014) is adopted. According it, daily-subdaily maximum precipitation observations [a] and the analogous daily data provided by climate projections on current [b] and future time spans [c] are interpreted in IDF terms through Generalized Extreme Value (GEV) approach. After, quantile based mapping approach is used to establish a statistical relationship between cumulative distribution functions resulting by GEV of [a] and [b] (spatial downscaling) and [b] and [c] functions (temporal downscaling). Coupling so-obtained relations permits generating IDF curves under CC assumption. To account for uncertainties in future projections, all climate simulations available for the area in Euro-Cordex multimodel ensemble at 0.11° (about 12 km) are considered under

Lean accounting – as a future accounting system

Directory of Open Access Journals (Sweden)

M.V. Koryagin

2017-12-01

Full Text Available The historical development of lean accounting is researched. The comparison of lean accounting and accounting is carried out. The article determines the lean accounting basic principles, which are the basis for the selection of main ten steps of upgrading to the system of lean accounting: the evaluation of the current situation and the expected development prospects of the enterprise; the development of the principles of implementing lean accounting; the determining the production parameters and methodology of the economic model construction; the organization of lean manufacturing environment and reducing most of the stock; the determining the flow of value creation; the rejection of variable accounting and reverse cancellation of all labor costs and the cost of materials; the rejection of tracking stocks and assign of the costs directly to the costs of sales when occurred; the definition of client-targeted spending; the relationship with suppliers and automation of the accounts payable; the relationship with customers and automation of the payments received.

Accounting for sex differences in PTSD: A multi-variable mediation model

DEFF Research Database (Denmark)

Christiansen, Dorte M.; Hansen, Maj

2015-01-01

methods that were not ideally suited to test for mediation effects. Prior research has identified a number of individual risk factors that may contribute to sex differences in PTSD severity, although these cannot fully account for the increased symptom levels in females when examined individually....... Objective: The present study is the first to systematically test the hypothesis that a combination of pre-, peri-, and posttraumatic risk factors more prevalent in females can account for sex differences in PTSD severity. Method: The study was a quasi-prospective questionnaire survey assessing PTSD...... cognitions about self and the world, and feeling let down. These variables were included in the model as potential mediators. The combination of risk factors significantly mediated the association between sex and PTSD severity, accounting for 83% of the association. Conclusion: The findings suggest...

Supportive Accountability: A Model for Providing Human Support to Enhance Adherence to eHealth Interventions

Science.gov (United States)

2011-01-01

The effectiveness of and adherence to eHealth interventions is enhanced by human support. However, human support has largely not been manualized and has usually not been guided by clear models. The objective of this paper is to develop a clear theoretical model, based on relevant empirical literature, that can guide research into human support components of eHealth interventions. A review of the literature revealed little relevant information from clinical sciences. Applicable literature was drawn primarily from organizational psychology, motivation theory, and computer-mediated communication (CMC) research. We have developed a model, referred to as “Supportive Accountability.” We argue that human support increases adherence through accountability to a coach who is seen as trustworthy, benevolent, and having expertise. Accountability should involve clear, process-oriented expectations that the patient is involved in determining. Reciprocity in the relationship, through which the patient derives clear benefits, should be explicit. The effect of accountability may be moderated by patient motivation. The more intrinsically motivated patients are, the less support they likely require. The process of support is also mediated by the communications medium (eg, telephone, instant messaging, email). Different communications media each have their own potential benefits and disadvantages. We discuss the specific components of accountability, motivation, and CMC medium in detail. The proposed model is a first step toward understanding how human support enhances adherence to eHealth interventions. Each component of the proposed model is a testable hypothesis. As we develop viable human support models, these should be manualized to facilitate dissemination. PMID:21393123

ACCOUNTING FOR SUSTAINABILITY: WHAT NEXT? A RESEARCH AGENDA

Directory of Open Access Journals (Sweden)

Cunningham Gary M.

2011-07-01

Full Text Available This working paper responds to increasing calls for more and different forms of accounting research involvement in accounting for sustainability. It seeks to provide background, clarify the accounting research issues, and suggest research methods. The background analysis indicates that accounting for sustainability must go beyond supplemental reporting of ecological and social information to include such emerging issues as integrated reporting of sustainability information along with financial reporting. Additional emerging issues are needs of users of sustainability reports, auditing and other assurance of sustainability information, and sustainability implications of financial failure, accounting and auditing failures, and lack of enforcement. Analysis of integrated reporting against traditional financial accounting theory concepts of the purpose of financial reporting and the postulates of going concern, reporting entity, monetary unit, and time period, indicates a need for substantial changes in the traditional financial accounting model if sustainability issues are to be integrated. The agenda concludes with five research issues and methods: - An accounting research framework for sustainability using general systems theory approaches that have been useful for similar emerging issues. - Reporting of sustainability information which has been the focus of most research to date, and the emerging important topic of integrated reporting. - Users of sustainable information, their uses and perceived needs, an area that has been largely neglected in research to date. - Auditing and assurance issues that are taking on greater importance as more users demand assurance for sustainability information. Issues include standards to be used and users expectations and reactions. - Financial distress and sustainability consequences of accounting and enforcement failures that are just now being recognized as sustainability issues.

Micro-meteorological modelling in urban areas: pollutant dispersion and radiative effects modelling

International Nuclear Information System (INIS)

Milliez, Maya

2006-01-01

Atmospheric pollution and urban climate studies require to take into account the complex processes due to heterogeneity of urban areas and the interaction with the buildings. In order to estimate the impact of buildings on flow and pollutant dispersion, detailed numerical simulations were performed over an idealized urban area, with the three-dimensional model Mercure-Saturne, modelling both concentration means and their fluctuations. To take into account atmospheric radiation in built up areas and the thermal effects of the buildings, we implemented a three-dimensional radiative model adapted to complex geometry. This model, adapted from a scheme used for thermal radiation, solves the radiative transfer equation in a semi-transparent media, using the discrete ordinate method. The new scheme was validated with idealized cases and compared to a complete case. (author) [fr

The concept of managerial accounting for business clothing industry

OpenAIRE

Luchko, М.

2010-01-01

The article discusses the problem of constructing the management accounting concept for business clothing industry taking into account factors of production decline in the current context. Concept of separate components is studies, which depend on the characteristics of clothing manufacture.

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.

A Dynamic Simulation Model of the Management Accounting Information Systems (MAIS)

Science.gov (United States)

Konstantopoulos, Nikolaos; Bekiaris, Michail G.; Zounta, Stella

2007-12-01

The aim of this paper is to examine the factors which determine the problems and the advantages on the design of management accounting information systems (MAIS). A simulation is carried out with a dynamic model of the MAIS design.

The Anachronism of the Local Public Accountancy Determinate by the Accrual European Model

Directory of Open Access Journals (Sweden)

Riana Iren RADU

2009-01-01

Full Text Available Placing the European accrual model upon cash accountancy model,presently used in Romania, at the level of the local communities, makespossible that the anachronism of the model to manifest itself on the discussion’sconcentration at the nominalization about the model’s inclusion in everydaypublic practice. The basis of the accrual model were first defined in the lawregarding the commercial societies adopted in Great Britain in 1985, when theydetermined that all income and taxes referring to the financial year “will betaken into consideration without any boundary to the reception or paymentdate.”1 The accrual model in accountancy needs the recording of the non-casheffects in transactions or financial events for their appearance periods and not inany generated cash, received or paid. The business development was the basisfor “sophistication” of the recordings of the transactions and financial events,being prerequisite for recording the debtors’ or creditors’ sums.

Development and application of a large scale river system model for National Water Accounting in Australia

Science.gov (United States)

Dutta, Dushmanta; Vaze, Jai; Kim, Shaun; Hughes, Justin; Yang, Ang; Teng, Jin; Lerat, Julien

2017-04-01

Existing global and continental scale river models, mainly designed for integrating with global climate models, are of very coarse spatial resolutions and lack many important hydrological processes, such as overbank flow, irrigation diversion, groundwater seepage/recharge, which operate at a much finer resolution. Thus, these models are not suitable for producing water accounts, which have become increasingly important for water resources planning and management at regional and national scales. A continental scale river system model called Australian Water Resource Assessment River System model (AWRA-R) has been developed and implemented for national water accounting in Australia using a node-link architecture. The model includes major hydrological processes, anthropogenic water utilisation and storage routing that influence the streamflow in both regulated and unregulated river systems. Two key components of the model are an irrigation model to compute water diversion for irrigation use and associated fluxes and stores and a storage-based floodplain inundation model to compute overbank flow from river to floodplain and associated floodplain fluxes and stores. The results in the Murray-Darling Basin shows highly satisfactory performance of the model with median daily Nash-Sutcliffe Efficiency (NSE) of 0.64 and median annual bias of less than 1% for the period of calibration (1970-1991) and median daily NSE of 0.69 and median annual bias of 12% for validation period (1992-2014). The results have demonstrated that the performance of the model is less satisfactory when the key processes such as overbank flow, groundwater seepage and irrigation diversion are switched off. The AWRA-R model, which has been operationalised by the Australian Bureau of Meteorology for continental scale water accounting, has contributed to improvements in the national water account by substantially reducing accounted different volume (gain/loss).

Mathematical model of rod oscillations with account of material relaxation behaviour

Science.gov (United States)

Kudinov, I. V.; Kudinov, V. A.; Eremin, A. V.; Zhukov, V. V.

2018-03-01

Taking into account the bounded velocity of strains and deformations propagation in the formula given in the Hooke’s law, the authors have obtained the differential equation of rod damped oscillations that includes the first and the third time derivatives of displacement as well as the mixed derivative (with respect to space and time variables). Study of its precise analytical solution found by means of separation of variables has shown that rod recovery after being disturbed is accompanied by low-amplitude damped oscillations that occur at the start time and only within the range of positive displacement values. The oscillations amplitude decreases with increase of relaxation factor. Rod is recovered virtually without an oscillating process both in the limit and with any high values of the relaxation factor.

Accounting for covariate measurement error in a Cox model analysis of recurrence of depression.

Science.gov (United States)

Liu, K; Mazumdar, S; Stone, R A; Dew, M A; Houck, P R; Reynolds, C F

2001-01-01

When a covariate measured with error is used as a predictor in a survival analysis using the Cox model, the parameter estimate is usually biased. In clinical research, covariates measured without error such as treatment procedure or sex are often used in conjunction with a covariate measured with error. In a randomized clinical trial of two types of treatments, we account for the measurement error in the covariate, log-transformed total rapid eye movement (REM) activity counts, in a Cox model analysis of the time to recurrence of major depression in an elderly population. Regression calibration and two variants of a likelihood-based approach are used to account for measurement error. The likelihood-based approach is extended to account for the correlation between replicate measures of the covariate. Using the replicate data decreases the standard error of the parameter estimate for log(total REM) counts while maintaining the bias reduction of the estimate. We conclude that covariate measurement error and the correlation between replicates can affect results in a Cox model analysis and should be accounted for. In the depression data, these methods render comparable results that have less bias than the results when measurement error is ignored.

Carbon accounting and the climate politics of forestry

International Nuclear Information System (INIS)

Ellison, David; Lundblad, Mattias; Petersson, Hans

2011-01-01

Many proposals have been made for the more successful inclusion of LULUCF (Land Use, Land Use Change and Forestry) in the Kyoto framework. Though the positions of individual states or the goal of avoided deforestation guide many approaches, our model sets cost-effective strategies for climate change mitigation and the efficient and balanced use of forest resources at its center. Current approaches to forest resource-based carbon accounting consider only a fraction of its potential and fail to adequately mobilize the LULUCF sector for the successful stabilization of atmospheric greenhouse gas (GHG) concentrations. The presence of a significantly large “incentive gap” justifies the urgency of reforming the current LULUCF carbon accounting framework. In addition to significantly broadening the scope of carbon pools accounted under LULUCF, we recommend paying far greater attention to the troika of competing but potentially compatible interests surrounding the promotion of standing forests (in particular for the purposes of carbon sequestration, biodiversity protection and ecosystem promotion/ preservation), harvested wood products (HWP) and bioenergy use. The successful balancing of competing interests, the enhancement of efficiency and effectiveness and the balanced use of forest resources require an accounting mechanism that weighs and rewards each component according to its real climate mitigation potential. Further, our data suggest the benefits of such a broadly based carbon accounting strategy and the inclusion of LULUCF in national and international accounting and emission trading mechanisms far outweigh potential disadvantages. Political arguments suggesting countries could take advantage of LULUCF accounting to reduce their commitments are not supported by the evidence we present.

A cutting force model for micromilling applications

DEFF Research Database (Denmark)

Bissacco, Giuliano; Hansen, Hans Nørgaard; De Chiffre, Leonardo

2006-01-01

In micro milling the maximum uncut chip thickness is often smaller than the cutting edge radius. This paper introduces a new cutting force model for ball nose micro milling that is capable of taking into account the effect of the edge radius.......In micro milling the maximum uncut chip thickness is often smaller than the cutting edge radius. This paper introduces a new cutting force model for ball nose micro milling that is capable of taking into account the effect of the edge radius....

Contractualism and the Significance of Perspective-Taking

NARCIS (Netherlands)

Timmerman, Peter

2015-01-01

Many of us think that perspective-taking is relevant to moral judgment. In this paper I claim that Scanlon’s contractualism provides an appealing and distinctive account of why this is so. Contractualism interprets our moral judgments as making claims about the reasons of individuals in various

Contractualism and the Significance of Perspective-Taking

NARCIS (Netherlands)

Timmerman, Peter

Many of us think that perspective-taking is relevant to moral judgment. In this paper I claim that Scanlon’s contractualism provides an appealing and distinctive account of why this is so. Contractualism interprets our moral judgments as making claims about the reasons of individuals in various

Deciding what kind of course to take: Factors that influence modality selection in accounting continuing professional development

Directory of Open Access Journals (Sweden)

Kathleen Ross

2013-06-01

Full Text Available This study used a cross sectional sample created by self-selection from a researchers' email invitation to accountants in Canada to determine which modalities accountants preferred when selecting Continuing Professional Development (CPD, and the selection factors they used in making those choices. The survey contacted 32,000 accountants in Canada and a total of 428 accountants from across Canada completed the online survey. Live seminars and live webinars were the highest ranked and accountants preferred synchronous over asynchronous courses. The factors most important to accountants are content, cost and CPD hour requirements. The ranking of selection factors for synchronous courses in general did not differ from those for asynchronous courses with the exception of self-paced courses where the selection factors of “pace” and “time away from work” were ranked higher than for other courses. The results of the study indicate a continuing need for providers to ensure that courses are relevant and accessible to accountants. Further research is suggested into the differences noted between genders as well as other categorical differences. Work-life balance was a recurring theme that should also be explored further. Pedagogical use in the design of modalities is a further avenue for future research.

Accounting for model error due to unresolved scales within ensemble Kalman filtering

OpenAIRE

Mitchell, Lewis; Carrassi, Alberto

2014-01-01

We propose a method to account for model error due to unresolved scales in the context of the ensemble transform Kalman filter (ETKF). The approach extends to this class of algorithms the deterministic model error formulation recently explored for variational schemes and extended Kalman filter. The model error statistic required in the analysis update is estimated using historical reanalysis increments and a suitable model error evolution law. Two different versions of the method are describe...

Turbofan engine diagnostics neuron network size optimization method which takes into account overlaerning effect

Directory of Open Access Journals (Sweden)

О.С. Якушенко

2010-01-01

Full Text Available  The article is devoted to the problem of gas turbine engine (GTE technical state class automatic recognition with operation parameters by neuron networks. The one of main problems for creation the neuron networks is determination of their optimal structures size (amount of layers in network and count of neurons in each layer.The method of neuron network size optimization intended for classification of GTE technical state is considered in the article. Optimization is cared out with taking into account of overlearning effect possibility when a learning network loses property of generalization and begins strictly describing educational data set. To determinate a moment when overlearning effect is appeared in learning neuron network the method  of three data sets is used. The method is based on the comparison of recognition quality parameters changes which were calculated during recognition of educational and control data sets. As the moment when network overlearning effect is appeared the moment when control data set recognition quality begins deteriorating but educational data set recognition quality continues still improving is used. To determinate this moment learning process periodically is terminated and simulation of network with education and control data sets is fulfilled. The optimization of two-, three- and four-layer networks is conducted and some results of optimization are shown. Also the extended educational set is created and shown. The set describes 16 GTE technical state classes and each class is represented with 200 points (200 possible technical state class realizations instead of 20 points using in the former articles. It was done to increase representativeness of data set.In the article the algorithm of optimization is considered and some results which were obtained with it are shown. The results of experiments were analyzed to determinate most optimal neuron network structure. This structure provides most high-quality GTE

Augmented Automated Material Accounting Statistics System (AMASS)

International Nuclear Information System (INIS)

Lumb, R.F.; Messinger, M.; Tingey, F.H.

1983-01-01

This paper describes an extension of the AMASS methodology which was previously presented at the 1981 INMM annual meeting. The main thrust of the current effort is to develop procedures and a computer program for estimating the variance of an Inventory Difference when many sources of variability, other than measurement error, are admitted in the model. Procedures also are included for the estimation of the variances associated with measurement error estimates and their effect on the estimated limit of error of the inventory difference (LEID). The algorithm for the LEID measurement component uncertainty involves the propagated component measurement variance estimates as well as their associated degrees of freedom. The methodology and supporting computer software is referred to as the augmented Automated Material Accounting Statistics System (AMASS). Specifically, AMASS accommodates five source effects. These are: (1) measurement errors (2) known but unmeasured effects (3) measurement adjustment effects (4) unmeasured process hold-up effects (5) residual process variation A major result of this effort is a procedure for determining the effect of bias correction on LEID, properly taking into account all the covariances that exist. This paper briefly describes the basic models that are assumed; some of the estimation procedures consistent with the model; data requirements, emphasizing availability and other practical considerations; discusses implications for bias corrections; and concludes by briefly describing the supporting computer program

In pursuit of a foundational accountancy philosophy

Directory of Open Access Journals (Sweden)

P. Buys

2008-07-01

Full Text Available Recent accounting history is characterised by many developments, including several high-profile corporate failures, such as Enron, Parmalat and even Saambou, as well as major developments in financial reporting standards, such as the broadbased acceptance of international financial reporting standards and the convergence efforts between the UK-based International Accounting Standards Board and the US-based Financial Accounting Standards Board. As a result, long-accepted accounting assumptions are being challenged in favour of new principles and practices. Furthermore, in academic circles the scientific foundation of accounting is being questioned. At many universities, limited education is taking place in the underlying theory and philosophy of accounting in favour of teaching prospective accountants how to pass difficult professional exams. Seen against this backdrop, a reconsideration of the objectives and purpose of accountancy may be overdue. This article attempts to illuminate the intrinsic assumptions and objectives of accountancy, seen in the light of modern-day accounting issues and developments.

Accounting for pH heterogeneity and variability in modelling human health risks from cadmium in contaminated land

International Nuclear Information System (INIS)

Gay, J. Rebecca; Korre, Anna

2009-01-01

The authors have previously published a methodology which combines quantitative probabilistic human health risk assessment and spatial statistical methods (geostatistics) to produce an assessment, incorporating uncertainty, of risks to human health from exposure to contaminated land. The model assumes a constant soil to plant concentration factor (CF veg ) when calculating intake of contaminants. This model is modified here to enhance its use in a situation where CF veg varies according to soil pH, as is the case for cadmium. The original methodology uses sequential indicator simulation (SIS) to map soil concentration estimates for one contaminant across a site. A real, age-stratified population is mapped across the contaminated area, and intake of soil contaminants by individuals is calculated probabilistically using an adaptation of the Contaminated Land Exposure Assessment (CLEA) model. The proposed improvement involves not only the geostatistical estimation of the contaminant concentration, but also that of soil pH, which in turn leads to a variable CF veg estimate which influences the human intake results. The results presented demonstrate that taking pH into account can influence the outcome of the risk assessment greatly. It is proposed that a similar adaptation could be used for other combinations of soil variables which influence CF veg .

Modeling Cycle Dependence in Credit Insurance

Directory of Open Access Journals (Sweden)

Anisa Caja

2014-03-01

Full Text Available Business and credit cycles have an impact on credit insurance, as they do on other businesses. Nevertheless, in credit insurance, the impact of the systemic risk is even more important and can lead to major losses during a crisis. Because of this, the insurer surveils and manages policies almost continuously. The management actions it takes limit the consequences of a downturning cycle. However, the traditional modeling of economic capital does not take into account this important feature of credit insurance. This paper proposes a model aiming to estimate future losses of a credit insurance portfolio, while taking into account the insurer’s management actions. The model considers the capacity of the credit insurer to take on less risk in the case of a cycle downturn, but also the inverse, in the case of a cycle upturn; so, losses are predicted with a more dynamic perspective. According to our results, the economic capital is over-estimated when not considering the management actions of the insurer.

Accounting for methodological, structural, and parameter uncertainty in decision-analytic models: a practical guide.

Science.gov (United States)

Bilcke, Joke; Beutels, Philippe; Brisson, Marc; Jit, Mark

2011-01-01

Accounting for uncertainty is now a standard part of decision-analytic modeling and is recommended by many health technology agencies and published guidelines. However, the scope of such analyses is often limited, even though techniques have been developed for presenting the effects of methodological, structural, and parameter uncertainty on model results. To help bring these techniques into mainstream use, the authors present a step-by-step guide that offers an integrated approach to account for different kinds of uncertainty in the same model, along with a checklist for assessing the way in which uncertainty has been incorporated. The guide also addresses special situations such as when a source of uncertainty is difficult to parameterize, resources are limited for an ideal exploration of uncertainty, or evidence to inform the model is not available or not reliable. for identifying the sources of uncertainty that influence results most are also described. Besides guiding analysts, the guide and checklist may be useful to decision makers who need to assess how well uncertainty has been accounted for in a decision-analytic model before using the results to make a decision.

Calibration of an accountability tank by bubbling pressure method: correction factors to be taken into account

International Nuclear Information System (INIS)

Cauchetier, Ph.

1993-01-01

To obtain the needed precision in the calibration of an accountability tank by bubbling pressure method, it requires to use very slow bubbling. The measured data (mass and pressure) must be transformed into physical sizes of the vessel (height and cubic capacity). All corrections to take in account (buoyancy, calibration curve of the sensor, density of the liquid, weight of the gas column, bubbling overpressure, temperature...) are reviewed and valuated. We give the used equations. (author). 3 figs., 1 tab., 2 refs

THE QUALITY OF ACCOUNTING DATA – AN ABSOLUTE REQUIREMENT

Directory of Open Access Journals (Sweden)

Cozma Ighian Diana

2009-05-01

Full Text Available The large variety of uses that accounting products take, as well as their wide range of informational needs require that certain criteria be established, with regards to the quality of accounting data, and these criteria must be fully met. The concept of

Accounting for Housing in a CPI

OpenAIRE

Diewert, Erwin; Nakamura, Alice O.

2009-01-01

In this paper, we take stock of how statistical agencies in different nations are currently accounting for housing in their consumer price indexes (CPIs). The rental equivalence and user cost approaches have been favourites of economists. Both can be derived from the fundamental equation of capital theory. Concerns about these approaches are taken up. We go on to argue that an opportunity cost approach is the correct theoretical framework for accounting for owner-occupied housing (OOH) in a C...

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

Shadow Segmentation and Augmentation Using á-overlay Models that Account for Penumbra

DEFF Research Database (Denmark)

Nielsen, Michael; Madsen, Claus B.

2006-01-01

that an augmented virtual object can cast an exact shadow. The penumbras (half-shadows) must be taken into account so that we can model the soft shadows.We hope to achieve this by modelling the shadow regions (umbra and penumbra alike) with a transparent overlay. This paper reviews the state-of-the-art shadow...