... EXCHANGE ACT OF 1934, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Article 8 Financial...
The article analyses the view taken by Community law on companies' pro forma registration in another EU or EEA country. Community law recognises pro forma registration under company law, i.e. a brass plate is sufficient, whereas it does not recognise pro forma registration under tax law, i.......e. a brass plate is not sufficient. The article provides reasons for the differential treatment of the two contexts and clarifies the difference on the basis of the Hubbard criterion, in which it was ruled that the effectiveness of Community law cannot vary according to the various branches of national law....
LeDuc, Richard D; Schwämmle, Veit; Shortreed, Michael R; Cesnik, Anthony J; Solntsev, Stefan K; Shaw, Jared B; Martin, Maria J; Vizcaíno, Juan A; Alpi, Emanuele; Danis, Paul; Kelleher, Neil L; Smith, Lloyd M; Ge, Ying; Agar, Jeffrey N; Chamot-Rooke, Julia; Loo, Joseph; Paša-Tolić, Ljiljana; Tsybin, Yury O
The Consortium for Top-Down Proteomics (CTDP) proposes a standardized notation, ProForma, for writing the se-quence of fully characterized proteoforms. ProForma provides a means to communicate any proteoform by writing the amino acid sequence using standard one-letter notation and specifying modifications or unidentified mass shifts with-in brackets following certain amino acids. The notation is unambiguous, human readable, and can easily be parsed and written by bioinformatic tools. This system uses seven rules and supports a wide range of possible use cases, ensuring compatibility and reproducibility of proteoform annotations. Standardizing proteoform sequences will simplify stor-age, comparison, and reanalysis of proteomic studies, and the Consortium welcomes input and contributions from the research community on the continued design and maintenance of this standard.
Full Text Available In this work a pro-forma approach is developed for assessing truck and centre-axle tag-trailer or 50/50 car-carrier designs in terms of their compliance with the South African Performance-Based Standards (PBS) pilot project requirements. First...
This article argues that the most commonly used lesson plan pro formas in language teacher education are inappropriately premised on an outcomes-based approach to teaching, one that is in conflict with what we know about how languages are learnt and how experienced teachers teach. It proposes an alternative, affordance-based approach to lesson…
Benade R, Berman R
Full Text Available to ensure compliance with the low-speed PBS. It is proposed that new car-carrier designs complying with this semi-prescriptive pro-forma design be exempted from full PBS assessment in the South African PBS project. In this paper the parametric sensitivity...
... to be included in a roll-up transaction provide: Ratio of earnings to fixed charges, cash and cash equivalents, total assets at book value, total assets at the value assigned for purposes of the roll-up... applicable), and distributions (separately identifying distributions that represent a return of capital...
Ohira, Hideki; Osumi, Takahiro; Matsunaga, Masahiro; Yamakawa, Kaori
This study aimed to examine one of biological correlates, pro-inflammatory cytokine, in rejection of unfair financial offers in the Ultimatum Game (UG), where the division of a sum of money is proposed and the player can accept or reject this offer. Nineteen participants played 20 trials of the UG as responders, and they were proposed unfair offers in a half of the trials. Baseline levels of several pro-inflammatory and anti-inflammatory cytokines, subjective happiness, and depression of them were measured. Participants with higher levels of the pro-inflammatory cytokine, interleukin (IL)-6 rejected fewer unfair offers. This effect of IL-6 levels on decision-making was independent from other pro-inflammatory cytokines, anti-inflammatory cytokines, subjective happiness, and depression. These results suggested that chronic higher levels of IL-6 might affect functions of neural regions related to decision making, and thus can modulate rejection of unfair offers.
Full Text Available Kristin Cornell,1 Alison De Souza,2 Mark Tacey,3 David M Long,4 Mayooran Veerasingham5 1Department of Obstetrics and Gynaecology, The Northern Hospital, Epping, VIC, 2Department of Urogynecology, Mercy Hospital for Women, Melbourne, VIC, 3Northern Clinical Research Centre, The Northern Hospital and Department of Medicine, University of Melbourne, Melbourne, VIC, 4Department of Emergency Medicine, The Austin Hospital, Melbourne, VIC, 5The Department of Obstetrics and Gynaecology, Ipswich General Hospital, Ipswich, QLD, Australia Background: Obstetric anal sphincter injury (OASI is a serious complication of vaginal births, resulting in possible long-term consequences such as incontinence and pain. Adequate detection and management of these injuries is vital in minimizing the impact they have on women. Aim: To assess the rates of detection, management, and outcomes of OASI before and after the implementation of a new clinical practice guideline and operative pro forma. Materials and methods: A 12-month audit of the incidence, management, and outcomes of OASI was conducted in 2009. An operative pro forma and practice guideline were implemented in 2010 followed by a further audit undertaken between 2010 and 2012. Statistical analysis was performed to determine any significant change in practice. Results: The distribution of risk factors for OASI including primiparity, birthweight, and type of vaginal delivery was similar between the two audited groups. After implementation of the pro forma, the reported incidence of OASI increased from 1.62% to 3.1% (P=0.004. Significant changes in management included an increase in the use of recommended suture material (48% vs 80%, P=0.002, postoperative antibiotics (78% vs 99%, P=0.001, postoperative catheterization (52% vs 90%, P<0.001, and inpatient physiotherapy consultations (44% vs 97%, P=<0.001. An increase was seen in women attending their 6-week follow-up appointment (33% vs 54% P=0.058; however, this was
Seidmann, Abraham; Mehta, Tushar
The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic medical imaging. The paper focuses on critically evaluating the benefits and limitations of financial accounting for decision making in a radiology practice.
... forecast. 210.11-03 Section 210.11-03 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION... Information § 210.11-03 Presentation of financial forecast. (a) A financial forecast may be filed in lieu of the pro forma condensed statements of income required by § 210.11-02(b)(1). (1) The financial forecast...
Brian D. James, Peter O. Schmidt, Julie Perez
This report summarizes a multi-year Directed Technologies Inc. (DTI) project to study the build-out of hydrogen production facilities during the transition from gasoline internal combustion engine vehicle to hydrogen fuel cell vehicles. The primary objectives of the project are to develop an enhanced understanding of hydrogen production issues during the transition period (out to 2050) and to develop recommendations for the DOE on areas of further study. These objectives are achieved by conducting economic and scenario analysis to predict how industry would provide the hydrogen production, delivery and dispensing capabilities necessary to satisfy increased hydrogen demand. The primary tool used for the analysis is a custom created MatLab simulation tool entitled HyPro (short for Hydrogen Production). This report describes the calculation methodology used in HyPro, the baseline assumptions, the results of the baseline analysis and several corollary studies. The appendices of this report included a complete listing of model assumptions (capital costs, efficiencies, feedstock prices, delivery distances, etc.) and a step-by-step manual on the specific operation of the HyPro program. This study was made possible with funding from the U.S. Department of Energy (DOE).
Arnold, I.J.M.; Ewijk, van S.E.
This paper investigates the role of financial integration in the macro-economic adjustment process of countries inside EMU. We employ a confidential bilateral version of the locational banking statistics granted to us by the Bank of International Settlements. We use this dataset to measure the
Leibenhaut, Mark H
A basic knowledge of financial accounting can help radiologists analyze business opportunities and examine the potential impacts of new technology or predict the adverse consequences of new competitors entering their service area. The income statement, balance sheet, and cash flow statement are the three basic financial statements that document the current financial position of the radiology practice and allow managers to monitor the ongoing financial operations of the enterprise. Pro forma, or hypothetical, financial statements can be generated to predict the financial impact of specific business decisions or investments on the profitability of the practice. Sensitivity analysis, or what-if scenarios, can be performed to determine the potential impact of changing key revenue, investment, operating cost or financial assumptions. By viewing radiology as both a profession and a business, radiologists can optimize their use of scarce economic resources and maximize the return on their financial investments.
JoÃo Tobias Lima Sales
Esta pesquisa longitudinal comparou o desenvolvimento das habilidades orais e escritas de professores de inglÃs em formaÃÃo nas modalidades presencial e a distÃncia, ao analisar a aprendizagem de inglÃs dos dois grupos a partir de da perspectiva da Teoria do Processamento da InformaÃÃo. A avaliaÃÃo qualiquantitativa das habilidades orais e escritas procurou verificar se futuros professores desenvolvem habilidades orais e escritas em nÃveis equivalentes e evidenciar a modalidade de ensino mais...
Fialkoff, Francine; Oder, Norman
In a scant three years at ProQuest, Marty Kahn, CEO, has moved a company coming out of a financial morass back onto solid ground. He came on board after the purchase of ProQuest Information and Learning by the (mostly) privately owned Cambridge Information Group in late 2006 and the merger of ProQuest and CSA to form ProQuest CSA. (It's now just…
Emanuela Francisca Ferreira Silva
Full Text Available António Jacinto e outros escritores angolanos criaram em Luanda, em 1948, o Movimento dos Novos Intelectuais de Angola – MNIA –, que teve como lema o brado "Vamos descobrir Angola". O MNIA defendia o fortalecimento das relações entre literatura e sociedade e o debruçar-se sobre Angola e sua cultura para romper com a tradição cultural imposta pelo colonialismo. O poema "Castigo pro comboio malandro", de António Jacinto, seguindo os objetivos do movimento, além de se apresentar em forma escrita, foi declamado e musicado para melhor alcançar os habitantes das zonas rurais. Essa diversidade de suportes será considerada neste trabalho, que analisará o poema e a interpretação musical feita por Fausto Bordalo Dias no disco A preto e branco, tentando perceber como a pintura que a música faz no texto do poema consegue, através de analogias, estruturar nossa compreensão de maneira mais abrangente em relação a ambos os domínios: o da linguagem escrita e o musical. Palavras-chave: Movimento Vamos descobrir Angola. Poema Castigo pro comboio Malandro. Linguagem escrita e musical. Analogias.
Marcio Ferreira Rodrigues Pereira
Full Text Available No âmbito do Direito Processual Penal, em pelo menos dois momentos marcantes da persecução penal em juízo (recebimento da denúncia e decisão de pronúncia, a fórmula in dubio pro societate vem sendo repetida à exaustão por significativo setor da comunidade jurídica. A pretensão deste estudo é desvelar tanto o caráter perverso que tal discurso encobre como a carência de base constitucional para o referido brocardo.
Pro Puppet is an in-depth guide to installing, using, and developing the popular configuration management tool Puppet. The book is a comprehensive follow-up to the previous title Pulling Strings with Puppet. Puppet provides a way to automate everything from user management to server configuration. You'll learn how to create Puppet recipes, extend Puppet, and use Facter to gather configuration data from your servers. Puppet is a must-have tool for system administrators, and Pro Puppet will teach you how to maximize its capabilities and customize it for your environment. * Install and configure
Krum, Spencer; Kero, Ben; Turnbull, James; McCune, Jeffrey
Pro Puppet, Second Edition, now updated for Puppet 3, is an in-depth guide to installing, using, and developing the popular configuration management tool Puppet. Puppet provides a way to automate everything from user management to server configuration. You'll learn how Puppet has changed in the latest version, how to use it on a variety of platforms, including Windows, how to work with Puppet modules, and how to use Hiera. Puppet is a must-have tool for system administrators, and Pro Puppet will teach you how to maximize its capabilities and customize it for your environment.
You've learned the basics of Python, but how do you take your skills to the next stage? Even if you know enough to be productive, there are a number of features that can take you to the next level in Python. Pro Python explores concepts and features normally left to experimentation, allowing you to be even more productive and creative. In addition to pure code concerns, Pro Python will develop your programming techniques and approaches, which will help make you a better Python programmer. Not only will this book help your code, it will also help you understand and interact with the many establ
Minella, Michael T
Since its release, Spring Framework has transformed virtually every aspect of Java development including web applications, security, aspect-oriented programming, persistence, and messaging. Spring Batch, one of its newer additions, now brings the same familiar Spring idioms to batch processing. Spring Batch addresses the needs of any batch process, from the complex calculations performed in the biggest financial institutions to simple data migrations that occur with many software development projects. Pro Spring Batch is intended to answer three questions: *What? What is batch processing? What
... OF THE TREASURY AIR COMMERCE REGULATIONS Documents Required for Clearance and Permission To Depart; Electronic Manifest Requirements for Passengers, Crew Members, and Non-Crew Members Onboard Commercial...
Full Text Available This article starts from the critical review of the concept of financial capital. I consider it is necessary not to confuse this category with of financialization, which has acquired a certificate of naturalization from the rise of neoliberalism. Although financial monopoly-financial capital is the hegemonic segment of the bourgeoisie in the major capitalist countries, their dominance does not imply, a fortiori, financialization of economic activity, since it depends of the conditions of the process reproduction of capital. The emergence of joint stock companies modified the formation of the average rate of profit. The "promoter profit" becomes one of the main forms of income of monopoly-financial capital. It is postulated that financial profit is a kind of "extraordinary surplus-value" which is appropriated by monopoly-financial capital by means of the monopolistic control it exerts on the issue and circulation of fictitious capital.
Laeven, Luc; Levine, Ross; Michalopoulos, Stelios
We model technological and ?nancial innovation as re?ecting the decisions of pro?t maximizing agents and explore the implications for economic growth. We start with a Schumpeterian growth model where entrepreneurs earn pro?ts by inventing better goods and ?nanciers arise to screen entrepreneurs. A novel feature of the model is that ?nanciers also engage in the costly, risky, and potentially pro?table process of innovation: Financiers can invent more e¤ective processes for screening entreprene...
Bascones Martínez, Antonio; Pérez Salcedo, L
..., diferenciándose entre Gingivitis Necrotizante y Periodontitis Necrotizante. Y se añade en la clasificación el grupo de abscesos periodontales. En este artículo de revisión vamos a profundizar acerca de las formas agudas de periodontitis
Turner, John D.
This essay looks at the bidirectional relationship between financial history and financial economics. It begins by giving a brief history of financial economics by outlining the main topics of interest to financial economists. It then documents and explains the increasing influence of financial economics upon financial history, and warns of the dangers of applying financial economics unthinkingly to the study of financial history. The essay proceeds to highlight the many insights that financi...
La presente nota aporta luz nueva sobre la historia y la evolución de muncho en español. En primer lugar, los ejemplos presentados confirman que estamos ante un fenómeno antiguo, documentado en el mismo latín, y característico del español clásico. Estudiamos la variación que ha mantenido con la forma estándar mucho a lo largo de la historia y, gracias a los datos del ALPI y del COSER, damos a conocer su extensión geográfica. La –n– parasitaria se documenta también en otras lenguas y dialectos...
Peter J. Morgan; Victor Pontines
Developing economies are seeking to promote financial inclusion, i.e., greater access to financial services for low-income households and firms, as part of their overall strategies for economic and financial development. This raises the question of whether financial stability and financial inclusion are, broadly speaking, substitutes or complements. In other words, does the move toward greater financial inclusion tend to increase or decrease financial stability? A number of studies have sugge...
Hull Kristensen, Peer
to the exclusion of other perspectives; the first was an emphasis on the problems of the financial sector, of interest rates and state finances; the second was that Danish productivity increases were falling behind other comparable countries and part of the solution required new strategies towards labour...... within the EU institutions as well as among the international financial institutions such as the IMF and the World Bank, that a period of austerity and fiscal consolidation was the required remedy, even though this was likely to be pro-cyclical in its effects. However, the paper shows that alternative...
Patricia Elizabeth Easterling
Full Text Available Este artigo propõe uma revisão da tragédia grega, chamando a atenção para a necessidade de se abandonar o modelo evolutivo tradicional e entendê-las como essencialmente uma forma performática, em que o texto atende às necessidades de palco, e, em um esforço imaginativo, se ler as peças a partir, também, de seus elementos dêiticos e meta-narrativos, operação ilustrada através de uma análise de Medeia e As Troianas. Tradução: Ricardo Pinto de Souza(publicado originalmente em The Cambridge COmpanion to Greek TragedyAbstract: This paper proposes a revision of the Greek Tragedy calling for the need of leave behind the traditional evolutive model and emphasize the performatic nature of Greek Tragedy. Tragedy is an art-form in which text must re-spond to stage and performatic needs and, as consequence, demands from its reader an imaginative effort to consider its deictic and meta-narrative elements of essence to its understanding.Keywords: Greek Tragedy; Deixis; Performance; Medea; The Trojan Women Patricia Elizabeth Easterling é fellow da Academia Britânica para Humanidades e Ciências Sociais e do Newham College, primeira mulher em 450 anos a receber a prestigiosa cátedra de Professor Régio de Grego da Universidade de Cambridge (de 1994 até sua aposentadoria, em 2001, especialista na obra de Sófocles e organizadora de The Cambridge History of Classical Literature (com E. J. Kenney e The Cambridge Companion to Greek Tragedy. Livros: Sophocles: Trachiniae, Cambridge, 1982; Greek Religion and Society, ed. com J. V. Muir, 1984; The Cambridge History of Classical Literature, ed. com E. J. Kenney, 1994; The Cambridge Companion to Greek Tragedy, ed. , 1997; Greek and Roman Actors: Aspects of an Ancient Profession, ed. com Edith Hall, 2002. Ricardo Pinto de Souza é professor de Teoria Literária na Faculdade de Letras da UFRJ, onde leciona também no Programa de Pós-Graduação em Ciência da Literatura. Coordena o Laborat
Full Text Available New, more or better financial education and financial literacy programmes should lead to improved financial capability, knowledge and outcomes. Yet we do not even know which terminology is most suitable for those projects who all intend to give an answer to a question which is less than clear. What is meant by the term “financial education”? Why did the “demand” for financial education suddenly increase? Have the numerous tasks which consumers in a modern society have to fulfill created this new field for financial education? Are their specific needs of financial markets which need adapted consumers as competent players? Or has the general level of education fallen? Would more ignorance on financial products perhaps increase the likelihood of these markets to care more about consumers? Do we truly need financial education at all and if so, as this article argues, what kind of financial education would respond to it? Based on five years of empirical research, on existing papers and curriculars for financial education and another five years of our own experiences with practical financial education in schools and with clients of debt advice agencies we would like to promote financial education as a form of consumer protection where consumers are seen collectively as the true masters of the economy.
An easy-to-follow guide for using Pro Tools HD 11 effectively.This book is ideal for anyone who already uses ProTools and wants to learn more, or is new to Pro Tools HD and wants to use it effectively in their own audio workstations.
Jun 21, 2017 ... This Management's Discussion and Analysis (MD&A) provides a narrative discussion of the financial results and operational changes for the financial year ended on. 31 March 2017. This discussion should be read with the. Financial Statements and accompanying notes provided on pages 51 to 67, which ...
Udo Reifner; Anne Schelhowe
New, more or better financial education and financial literacy programmes should lead to improved financial capability, knowledge and outcomes. Yet we do not even know which terminology is most suitable for those projects who all intend to give an answer to a question which is less than clear. What is meant by the term “financial education”? Why did the “demand” for financial education suddenly increase? Have the numerous tasks which consumers in a modern society have to fulfill created this ...
Sayinzoga, Aussi; Bulte, Erwin H.; Lensink, Robert
We organise a field experiment with smallholder farmers in Rwanda to measure the impact of financial literacy training on financial knowledge and behaviour. The training increased financial literacy of participants, changed their savings and borrowing behaviour and had a positive effect on the
Financial Arbitrator The legislative introduction of the institute of Financial Arbitrator as the relevant authority for settling out-of-court disputes into Czech law is a relatively new phenomenon, and is related to the interests of consumer protection within the European Union. In particular, the interests of the European Union in this area are to reinforce consumer confidence in the financial market. Given the fact that the majority of consumer disputes are so-called petty disputes, and re...
This bachelor thesis is focused on financial benchmarking of KBJ VELKOOBCHODY s.r.o. The aim of this study is to evaluate the financial situation of the company and to compare the results within the same field and with the best companies in this branch as well as direct competitors. The purpose is to gain an overview of the financial health of the company and also the relevation of strengths and weaknesses through Benchmarking diagnostic system of financial indicators INFA. The theoretical pa...
Jothi, A Lenin
Financial services, particularly banking and insurance services is the prominent sector for the development of a nation. After the liberalisation of financial sector in India, the scope of getting career opportunities has been widened. It is heartening to note that various universities in India have introduced professional courses on banking and insurance. A new field of applied mathematics has come into prominence under the name of Financial Mathematics. Financial mathematics has attained much importance in the recent years because of the role played by mathematical concepts in decision - m
Full Text Available Ragusan wills of 13th and 14th centuries reveal peculiar and unsuspected aspects about armed pilgrimages by proxy in the Balkans. The struggle against infedeles and heretics propagandized by the Roman Church finds financial support and full agreement in Dubrovnik citizens, also thanks to the Franciscan and Dominican preaching. Nobles, merchants, clerics and priests, craftsmen, men and women, they are all ready to take part in the Just war. Anyway they would fight only on the condition of leaving a sum of money to those who would fight for their souls’ salvation.
I testamenti ragusei del XIII e XIV secolo rivelano aspetti particolari e per nulla indagati sul pellegrinaggio armato per procura in area balcanica. La lotta agli infedeles e agli eretici messa in atto dalla Chiesa di Roma trova sostegno economico e piena adesione nei cittadini di Dubrovnik, città-stato baluardo della cristianità più a levante, anche grazie alla campagna pubblicistica attuata da francescani e domenicani. Nobili, mercanti, chierici e preti, artigiani, uomini e donne partecipano alla giusta guerra, prevedendo lasciti per uomini che combatteranno per la salvezza delle anime dei testatori.
Hastings, Justine S.; Madrian, Brigitte C.; Skimmyhorn, William L.
In this article, we review the literature on financial literacy, financial education, and consumer financial outcomes. We consider how financial literacy is measured in the current literature and examine how well the existing literature addresses whether financial education improves financial literacy or personal financial outcomes. We discuss the…
Khem Raj Bhetuwal Ph. D.
An efficient financial system can effectively mobilize and allocate resources leading to robust economic growth. Financial liberalization improves the functioning of financial system by increasing the availability of funds and allowing risk diversification and increased investment. The indices of financial liberalization and financial development, generated by the principal component analysis, depict a gradual process of financial liberalization and a continuous financial sector development. ...
Quantitative control of Lettuce mosaic virus fitness and host defence inhibition by P1-HCPro P1-HC Pro do Lettuce mosaic virus atua de forma quantitativa na inibição da resposta de defesa do hospedeiro e adaptação viral
Full Text Available Two Lettuce mosaic virus isolates capable of overcoming the resistance afforded by the resistance gene mo1² in lettuce, LMV-AF199 from Brazil, and LMV-E, an European isolate, were evaluated for the rapidity and severity of symptoms induced on the lettuce variety Salinas 88 (mo1². The mosaic symptoms on Salinas 88 plants inoculated with LMV-AF199 appeared 7 days post-inoculation (dpi and 15 dpi for LMV-E. The symptoms induced by LMV-AF199 in this cultivar were also more severe than those induced by LMV-E. In order to identify the region of the viral genome responsible for this phenotype, recombinant viruses were constructed between these isolates and the phenotype of each recombinant was analysed. The region encoding proteins P1 and HcPro from LMV-AF199 was associated with the increased virulence in Salinas 88.Dois isolados de Lettuce mosaic virus capazes de contornar a resistência conferida pelo gene mo1² em alface, LMV-AF199 proveniente do Brasil e LMV-E um isolado europeu, foram avaliados quanto à rapidez e à severidade dos sintomas induzidos em alface variedade Salinas 88 (mo1². Os sintomas de mosaico induzidos pelo isolado LMV-AF-199 em Salinas 88 são mais severos e aparecem aos 7 dias após a inoculação (dpi, enquanto que para o isolado LMV-E os sintomas são visíveis somente a partir dos 15 dpi. Com o intuito de identificar a região do genoma viral responsável por este fenótipo, vírus recombinantes foram construídos entre estes dois isolados, e o fenótipo avaliado quanto a rapidez e severidade dos sintomas em Salinas-88. A região codificadora para as proteínas P1 e Hc-Pro do LMV-AF199 foi associada com o aumento da virulência deste isolado em Salinas-88.
This paper provides a brief exposition of financial markets in Post Keynesian economics. Inspired by John Maynard Keynes's path-breaking insights into the role of liquidity and finance in "monetary production economies," Post Keynesian economics offers a refreshing alternative to mainstream (mis)conceptions in this area. We highlight the importance of liquidity-as provided by the financial system—to the proper functioning of real world economies under fundamental uncertainty, contrasting star...
Full Text Available The author seeks to prove the need to obtain the most essential form in the various types of structures by applying a number of rational principles, of which the constant stress principle is one of the most decisive. The structural form should be a logical consequence of all its functional circumstances, and this requires a clear understanding of the general behaviour of each part of the structure, and also of the main stresses which operate on it, considered as a unitary whole. To complete his theoretical argument, the author gives some examples, in the design of which the criterion of constant stress has been adopted. The author considers the various aspects which are involved in obtaining a structural design that satisfies given functional and aesthetic requirements. In doing so he refers to his personal experience within Poland, and infers technical principles of general validity which should determine the rational design of the form, as an integrated aspect of the structural pattern. The projects which illustrate this paper are Polish designs of undoubted constructive significance, in which the principle of constant stress has been applied. Finally the author condenses his whole theory in a simple and straightforward practical formula, which should be followed if a truly rational form is to be achieved: the constancy of stress in the various structural elements.El autor se esfuerza en mostrar la necesidad de llegar a la forma real en las distintas estructuras siguiendo una serie de principios racionales, entre los que domina el criterio de la fuerza constante. La forma ha de ser una consecuencia lógica en todos sus aspectos, y esto exige un claro conocimiento del comportamiento general de cada una de las partes de la estructura, y de los esfuerzos generales que dominan en la misma al considerarla como un todo. Para completar la exposición de orden teórico, el autor presenta algunos ejemplos en cuyo proyecto se ha seguido el criterio de
Itamar Miranda Machado
from the acquisition date onwards. Therefore, the comparative analysis may be impaired since, in the previous year, there was no consolidation, since the subsidiary was not part of the economic group of the holding company while, in the next period, twelve months are consolidated in the accounts. The study aims to present an alternative to recover comparability between consolidated statements in control acquisition or business restructuring periods. This comparison can be achieved through pro forma consolidated statements. As a complement, we present a research carried out among financial and capital market professionals in order to evaluate their opinions about the publication of pro forma consolidated statements when relevant facts occur, such as control acquisition and business restructuring.
MSc. Jusuf Qarkaxhija
influences the pro-cess of attracting foreign investment, and further influencing the growth of unemployment, and in turn expanding the financial crisis, where finances are already fragile. In the following sections, we will elaborate on the financial crisis in a global aspect, the impacts of this crisis in economic development, and the role of stock exchange in finance, thereby creating a multi-dimensional horizon of the problem.
The COLLIDE Pro Helvetia Award is run in partnership with Pro Helvetia, giving the opportunity to Swiss artists to do research at CERN for three months. From left to right: Laura Perrenoud, Marc Dubois and Simon de Diesbach. The photo shows their VR Project, +2199. Fragment.In are the winning artists of COLLIDE Pro Helvetia. They came to CERN for two months in 2015, and will now continue their last month in the laboratory. Fragment.In is a Swiss based interaction design studio. They create innovative projects, interactive installations, video and game design. Read more about COLLIDE here.
travel to deliver programs, through intelligence gathering, procedures, and .... Annual value (number) of agreements signed and amended. Unspent agreement ...... The financial statements are presented in Canadian dollars and all values are rounded to the nearest thousand ($000) except where otherwise indicated.
Hashimi, Sayed Ibrahim; MacLean, Dave
Pro Android 3 starts with the basics, giving you a firm foundation in Android development. It then builds on this foundation to teach you how to build real-world and fun mobile applications using the new Android 3.0 SDK. This book covers advanced concepts in detail including maps, geocoding, services, live folders, drag and drop, touchscreens, and the new Android 3.0 features: fragments and ActionBar. Pro Android 3 is uniquely comprehensive: it covers sensors, text to speech, OpenGL, live widgets, search, and the audio and video APIs. Using the code-heavy tutorials and expert advice, you'll qu
Ritchie, Stephen D
Pro .NET Best Practices is a practical reference to the best practices that you can apply to your .NET projects today. You will learn standards, techniques, and conventions that are sharply focused, realistic and helpful for achieving results, steering clear of unproven, idealistic, and impractical recommendations. Pro .NET Best Practices covers a broad range of practices and principles that development experts agree are the right ways to develop software, which includes continuous integration, automated testing, automated deployment, and code analysis. Whether the solution is from a free and
If you're an Android application developer, chances areyou're using fixed, scrolling, swipe-able, and other cutting-edge custom UIDesigns in your Android development projects. These UI Design approaches aswell as other Android ViewGroup UI layout containers are the bread and butterof Pro Android User Interface (UI) design and Android User Experience (UX)design and development.Using a top down approach, Pro Android UI shows you how todesign and develop the best user interface for your app, while taking intoaccount the varying device form factors in the increasingly fragmented Androidenvironment
Hashimi, S; MacLean, Dave
Pro Android 2 shows you how to build real-world and fun mobile applications using Google's latest Android SDK. This new edition is fully updated for Android 2, covering everything from the fundamentals of building applications for embedded devices to advanced concepts such as custom 3D components, OpenGL, and touchscreens including gestures. While other Android development guides simply discuss topics, Pro Android 2 offers the combination of expert insight and real sample applications that work. * Discover the design and architecture of the Android SDK through practical examples, and how to bu
Hastings, Justine S; Madrian, Brigitte C; Skimmyhorn, William L
In this article we review the literature on financial literacy, financial education, and consumer financial outcomes. We consider how financial literacy is measured in the current literature, and examine how well the existing literature addresses whether financial education improves financial literacy or personal financial outcomes. We discuss the extent to which a competitive market provides incentives for firms to educate consumers or offer products that facilitate informed choice. We review the literature on alternative policies to improve financial outcomes, and compare the evidence to evidence on the efficacy and cost of financial education. Finally, we discuss directions for future research.
C. A. Krug
Full Text Available Nos extensos trabalhos de melhoramento do cafeeiro, há 18 anos em realização na Subdivisão de Genética do Instituto Agronômico, tem-se dedicado especial atenção à espécie C. arabica L., pelo fato de todos os nossos cafèzais pertencerem a esta espécie que, sem dúvida, fornece o produto de melhor qualidade. Nas regiões de terras extremamente cansadas, um dos principais fatôres levados em consideração no melhoramento é a rusticidade, caráter êsse, entretanto, encontrado de preferência em outras espécies, tais como o C. canephora e C. Dewevrei, cujos cafés são de má qualidade. A hibridação interespecífica, que poderia reunir em uma só planta caraterísticos de rusticidade e boa qualidade de bebida, tem o inconveniente de dar origem a plantas triplóides, que são estéreis. Daí se deduz que a obtenção artificial de formas que combinassem êsses caraterísticos constitui problema, cuja solução é extremamente demorada. No presente trabalho, apresentam-se os caracteres de uma nova forma de Coffea, encontrada em cafèzal da Fazenda Itaporã, em Terra Roxa, município de Viradouro, que, com algumas ressalvas, oferece a desejada combinação de caracteres. Trata-se, provàvelmente, de um híbrido espontâneo entre C. arabica e C. Dewevrei, com 2n = 44 cromosômios, extremamente rústico e produtivo, cujas sementes fornecem uma bebida que pode ser classificada como boa. Apenas apresenta, como principal defeito, uma auto-esterilidade quase completa. Os seus caraterísticos botânicos são descritos em detalhe. Devido ao seu porte elevado, ramos abundantes e folhas grandes e coriáceas, esse cafeeiro se assemelha ao C. Dewevrei. Os frutos são oval-elípticos, de um vermelho bem escuro quando maduros, e as sementes oblongas, constatan-do-se elevada percentagem do tipo "moca" e "chocha". Quanto à constituição citológica, as pesquisas conduziram à hipótese de este cafeeiro possuir 22 cromosômios de C. arabica e 22 (n
Full Text Available The recent financial crises has revealed the need to improve and ensure the stability of the financial sector to reduce negative externalities, to ensure fair and substantial contribution of the financial sector to the public finances and the need to consolidate public finance. All those needs represent substantial arguments for the discussion about the introduction of financial sector taxation. There are discussed in the paper two possible schemes of financial sector taxation – financial transaction tax and financial activities tax. The aim of the paper is to research the possibility of the introduction of financial sector taxation, to discuss the pros and cons of two major candidates on financial sector taxation – financial transaction tax and financial activities tax and to suggest the possible candidate suitable for the implementation on the EU level. Financial transaction tax represents the tool suitable mainly on global level, for only in that case enables generate sufficient financial resources. From EU point of view is considered as less suitable, for it bears the risk of reallocation. Therefore the introduction of financial activities tax on EU level is considered as a better solution for the financial sector taxation in the EU, for financial sector is exempted from value added tax. With respect to the fact, that the implementation would represent the innovative approach to the financial sector taxation, there are no empirical proves and therefore this could be the subject of further research.
SSH, acronym for Secure Socket Shell, is for users and administrators wishing to establish secure communication between disparate networks. 'Pro OpenSSH', authored by two Fortune 100 system administrators, provides readers with a highly practical reference for configuring and deploying OpenSSH in their own environment.
Hansen, Janne Fuglsang; Juul Nielsen, Mette; Nyström, Kristina
OBJECTIVE: Detecting significant fibrosis and cirrhosis remains important in treatment and follow-up of patients with chronic hepatitis C Infection (CHC). The aim of this study was to assess the ability of PRO-C3 to identify significant fibrosis (Ishak score ≥3) and cirrhosis (Ishak score ≥5) bot...
SALUSTIANO DEL CAMPO
Full Text Available Con el ataque del 11 de septiembre al World Trade Center, el siglo XXI ha empezado con una nueva forma de conflicto y un realineamiento global. Samuel P. Huntington (1993 describió esto como un choque de civilizaciones entre el islam y occidente, pero se argumenta que esto es una simplificación. Otros factores a tener en cuenta son la coexistencia de las sociedades modernas y postmodernas, la desigual distribución de la riqueza, los conflictos internacionales insolubles de larga duración y la condición del islam en diferentes países. Se discute el impacto de la futura diseminación de la tecnología de la información en la resolución de algunas de estas diferencias. Recientemente se han desmantelado anteriores redes internacionales e instituciones. Coexisten redes legales e ilegales de negocios y organizaciones. En el caso de las redes terroristas, es muy complicado identifcarlas, atacarlas y desactivarlas. En el proceso de combatir al terrorismo no deberían sacrificarse los derechos fundamentales democráticos.
Cassis, Y.; Cottrell, P. L
The considerable renewal of interest in all aspects of financial history over recent years provided one motivation for this new venture. Yet, the foundations for our specialism, which draws from both History and the Social Sciences, especially economics, have been laid by many. Some would point to continuity in our interest from the publication in the 1930s of jubilee banking history volumes, such as those written for British institutions by Gregory, and by Crick and Wadsworth. Further schola...
Tato bakalářská práce popisuje problematiku vývoje ORM knihovny pro platformu Android. Obsahuje analýzu dnes nejpoužívanějších ORM knihoven a na základě zjištění z těchto analýz se snaží nadefinovat vlastní knihovnu. Dále popisuje implementaci této knihovny v programovacím jazyce Java s využitím generování kódu. Knihovna je během vývoje testována a na závěr je pro ni vytvořena ukázková aplikace. This bachelor thesis describes the topic of ORM library development for Android platform. It an...
This article focuses on analyzing of a consolidated financial statements of a hypothetically SME. The interpretation of the financial position and performances is based on the more than 40 financial key ratios computed by using financial data from consolidated income statement, consolidated financial position and cash flow. However additional data from notes to financial statements are provided.
... of data mining technology in financial analysis has a good analysis and evaluation results. Keywords: Financial governance, data mining, asset liability ratio, technical efficiency (ProQuest: ... denotes formulae omitted.) 1. Introduction Enterprise has accumulated a lot of financial data in the process of information development, but the commercial va...
Relação entre formação docente, metodologias de ensino e resultados do Exame Nacional de Desempenho dos Estudantes de Ciências Contábeis = Relationship between teacher training, teaching methodologies and exam results of the national financial performance of accountancy graduate students
Full Text Available O estudo objetiva analisar a relação entre formação docente, metodologias de ensino e resultados do Exame Nacional de Desempenho dos Estudantes de Ciências Contábeis (ENADE. Realizou-se uma pesquisa descritiva, de levantamento e quantitativa. Utilizou-se a análise discriminante por meio do LhStat®. A população do estudo compreendeu as 16 Instituições de Ensino Superior (IES da Associação Catarinense das Fundações Educacionais (ACAFE. A amostra constituiu-se de 10 IES. Os resultados do estudo indicaram que há relação entre a formação dos docentes dos cursos de Ciências Contábeis e as metodologias de ensino-aprendizagem utilizadas com o resultado do ENADE do ano de 2012. Destaca-se que a formação docente que mais influencia no conceito do ENADE é o Doutorado. Já no que tange às metodologias de ensino, a discussão de casos, os estudos baseados em problemas e as aulas práticas de campo, respectivamente, são as que mais influenciam no conceito. The study aims at examining the relationship between teacher education, teaching methodologies and exam results of the National Examination Performance of Accounting Students (ENADE. A descriptive research with finding and quantitative results was carried out. A discriminant analysis using the LhStat® was used. The study population comprised the 16 higher education institutions (HEI of Santa Catarina Association of Educational Foundations (ACAFE. The sample consisted of 10 IES. The study results indicated that there is a relationship between teacher training in Accounting courses and teaching-learning methodologies displayed in the result of ENADE 2012. Noteworthy is that teacher training that most influences the concept of ENADE is the Doctorate. Already regarding the teaching methodologies, discussion of cases, problem-based studies and field practical classes respectively, are the ones that most influence the concept.
Jason Anderson's proposal, in "ELT Journal" (2015), for an affordance-based approach to lesson planning raises important issues in teacher education. However, his arguments against the role of planned outcomes in favour of an affordance-based focus using learning opportunities as units of planning fail to acknowledge the complexities…
Koen van Turnhout; Ralph Niels; Marjolein Jacobs; Lambert Zaad; Sabine Craenmehr; Arthur Bennis; René Bakker
This chapter addresses the challenge to determine what constitutes a contribution to HCI’s multidisciplinary research program. To improve the field’s understanding of contributions in HCI we have (1) outlined the changing narratives about contributions to HCI in the past 30 years, (2) performed an
Fernandes, Sonia Cristina Lima
Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro de Ciências da Educação. A proposta deste trabalho foi compreender os sentidos e significados formulados pelos professores da Educação Infantil da Rede Municipal de Florianópolis acerca de sua própria formação na experiência de formação em serviço por eles vivenciado nos Grupos de Formação, entre 1994 e 1996, no Governo da Frente Popular. Foram investigados os documentos gerados pela Secretaria Municipal de Educação re...
Chin, Stephen; Campesato, Oswald
Did you know you can take your Flash skills beyond the browser, allowing you to make apps for Android, iOS and the BlackBerry Tablet OS? Build dynamic apps today starting with the easy-to-use Android smartphones and tablets. Then, take your app to other platforms without writing native code. Pro Android Flash is the definitive guide to building Flash and other rich Internet applications (RIAs) on the Android platform. It covers the most popular RIA frameworks for Android developers - Flash and Flex - and shows how to build rich, immersive user experiences on both Android smartphones and tablet
We can all be Linux experts, provided we invest the time in learning the craft of Linux administration. Pro Linux System Administration makes it easy for small to medium--sized businesses to enter the world of zero--cost software running on Linux and covers all the distros you might want to use, including Red Hat, Ubuntu, Debian, and CentOS. Authors, and systems infrastructure experts James Turnbull, Peter Lieverdink, and Dennis Matotek take a layered, component--based approach to open source business systems, while training system administrators as the builders of business infrastructure. If
Pro Java ME Apps gives you, the developer, the know-how required for writing sophisticated Java ME applications and for taking advantage of this huge potential market. Java ME is the largest mobile software platform in the world, supported by over 80% of all phones. You'll cover what Java ME is and how it compares to other mobile software platforms, how to properly design and structure Java ME applications, how to think like an experienced Java ME developer, what common problems and pitfalls you may run into, how to optimize your code, and many other key topics. Unlike other Java ME books out
Pro WCF 4.0: Practical Microsoft SOA Implementation is a complete guide to Windows Communication Foundation from the service-oriented architecture (SOA) perspective, showing you why WCF is important to service-oriented architecture and development. This book provides deep insight into the functionality of WCF, which shipped with .NET 4.0-like service discovery, routing service, simplified configuration, and other advanced features. Included in this title are informative examples that will aid the reader in understanding and implementing these important additions. This book also covers the unif
Pro Access 2010 Development is a fundamental resource for developing business applications that take advantage of the features of Access 2010 and the many sources of data available to your business. In this book, you'll learn how to build database applications, create Web-based databases, develop macros and Visual Basic for Applications (VBA) tools for Access applications, integrate Access with SharePoint and other business systems, and much more. Using a practical, hands-on approach, this book will take you through all the facets of developing Access-based solutions, such as data modeling, co
Lui, M; Chan, Andy; Long, Josh
Pro Spring Integration is an authoritative book from the experts that guides you through the vast world of enterprise application integration (EAI) and application of the Spring Integration framework towards solving integration problems. The book is:. * An introduction to the concepts of enterprise application integration * A reference on building event-driven applications using Spring Integration * A guide to solving common integration problems using Spring Integration What makes this book unique is its coverage of contemporary technologies and real-world information, with a focus on common p
Security is a key element in the development of any non-trivial application. The Spring Security Framework provides a comprehensive set of functionalities to implement industry-standard authentication and authorization mechanisms for Java applications. Pro Spring Security will be a reference and advanced tutorial that will do the following: Guides you through the implementation of the security features for a Java web application by presenting consistent examples built from the ground-up. Demonstrates the different authentication and authorization methods to secure enterprise-level applications
Combining actionable, real-world source code with graphics, Pro Android Games, Third Edition shows you how to build more sophisticated and addictive Android game apps with minimum effort. Harness the power of the latest Android 5.0 SDK to bring countless legendary, action-packed PC games to the Android platform. With actionable real-world source code, this one of a kind book shows you how to build more sophisticated and addictive Android game apps, by leveraging the power of the recent advancements found in the new Android 5.0 software development kit as well as those you've counted on in e
SQL Azure represents Microsoft's cloud-based delivery of its enterprise-caliber, SQL Server database management system (formerly under the code name "Oslo"). Pro SQL Azure introduces you to this new platform, showing you how to program and administer it in a variety of cloud computing scenarios. You'll learn to program SQL Azure from Silverlight, ASP.NET, WinForms, and from SQL Reporting Services. You'll also understand how to manage the platform by planning for scalability, troubleshooting performance issues, and implementing strong security. * Shows how to use SQL Azure from Silver
Lopez, J. Humberto
Is a pro-growth strategy always the best pro-poor strategy? To address this issue, the author provides an empirical evaluation of the impact of a series of pro-growth policies on inequality and headcount poverty. He relies on a large macroeconomic data set and estimate dynamic panel models that allows him to differentiate between the short- and long-run impacts of the policies under consid...
... ENERGY POLICY AND CONSERVATION ACT OF 1975-REGULATION S-K Mergers and Acquisitions (Regulation M-A) § 229... share data, statements of cash flows, and comprehensive income required to be included in the company's... per share as of the date of the most recent balance sheet presented. (b) Pro forma information. If...
The financial trilemma states that financial stability, financial integration and national financial policies are incompatible. Any two of the three objectives can be combined but not all three; one has to give. This paper develops a model to underpin the financial trilemma. © 2011 Elsevier B.V.
Full Text Available Financial resources of the village that are sourced from a country or a Regional Finance Financial based Law Number 6 Year 2014 of The Village is the mandate of the law that must be allocated to the village. The interconnectedness of the financial position of the village in the financial system of the country or Region concerned the Financial administrative and territorial relations, and there is no setting directly regarding the finances of the village as part of the financial system of the country or the financial area. In respect of the elements of the crime of corruption deeds against financial irregularities of the village there are still disagreements on the interpretation of the law in trapping the perpetrators of corruption on the village chief that implies not satisfy the principle of legality and legal certainty in the ruling of the matter of financial irregularities. In fact, many of the village chief or Councilor caught the criminal offence of corruption over the use of financial irregularities. This research analyzes How the financial position of the village in the financial system of the country or region, as well as whether the financial resources of the village is derived from the state budget or region budget managed in village budget belongs to the category of village finances and whether tort against the financial management of the village can be categorized as a criminal act corruption. How To Cite: Purnomo, H. (2015. Financial Village Standing in Indonesian Financial System. Rechtsidee, 2(2, 121-140. doi:http://dx.doi.org/10.21070/jihr.v2i2.81
In the last few years, Android has progressed with the debut of better fonts, new User Interface and Experience (UI/UX) APIs, tablet considerations, multi-touch capabilities, multi-tasking, faster performance, improved battery management techniques, and now Google TV Android Apps for the Android game app developer repertoire. With actionable real-world source, Pro Android Games, Second Edition shows you how to build more sophisticated and addictive Android games, by leveraging the power of these recent advancements found in the new Android Jelly Beans development platform as well as those you
David Ricardo Sotomonte Mujica
Full Text Available Este escrito se encuentra destinado a proporcionar al lector un acercamiento a las formas asociativas más importantes y utilizadas previstas dentro de la legislación del Reino Unido de La Gran Bretaña para la actividad empresarial. De igual forma es una guía para los estudiantes y profesionales del derecho, encaminada a facilitar la comprensión de las formas asociativas existentes en el sistema del common law.
David Ricardo Sotomonte Mujica
Full Text Available Este escrito se encuentra destinado a proporcionar al lector un acercamiento a las formas asociativas más importantes y utilizadas previstas dentro de la legislación del Reino Unido de La Gran Bretaña para la actividad empresarial. De igual forma es una guía para los estudiantes y profesionales del derecho, encaminada a facilitar la comprensión de las formas asociativas existentes en el sistema del common law.
Job Summary As the most senior budget team member, the Financial Advisor assumes key responsibilities in the preparation of the annual program of work and budget of the Centre (xx cost centres totalling expending some $190 M in 2007-2008). The Financial Advisor also maintains and refines as needed financial ...
García, M. Alejandra; Monti, Mayra Cecilia
Las escuelas hoy sólo pueden describirse, nombrarse, inscribirse en alguna línea de pensamiento en la medida que nos aproximemos a concebir las formas reales en que sus habitantes la transitan y configuran. Pero ¿cuáles son estas “formas reales”?. “Estar” en la escuela, no equivale a habitar la experiencia educativa, porque este habitar debe ser aprehendido en las actuales coordenadas de destitución social, lo que exige un trabajo subjetivo inédito de forjar nuevos recursos y procedimientos. ...
Ruiz Wilches, Belisario
"Vamos a estudiar la forma de equilibrio que toma un cuerpo parcial o totalmente fluído, cuando gira alrededor de un eje que pasa por su centro de gravedad, estando sujeto, por una parte, a la atracción Newtoniana y por la otra, a una acción que tiende a darle una forma de equilibrio dinámico, diferente del estático. Estudiaremos solamente la curva que representa la sección meridiana del cuerpo, pues como la superficie de éste es engendrada por la rotación de dicha curva alrededor de un eje, ...
Full Text Available The current situation, characterised by an impressive advance of conceptual, design and construction techniques, together with an establishment of a digital culture, has led to the architectural development of the so called free-forms. This paper evaluates the diverse development of different types of free-forms, and the role of the structure in each case.
Four conceptual approaches are considered to tackle the design of free-forms as a function of both the process of generation and the influence of the structure in its development: sculptural forms, forms of concurrent structural adaptation, forms of structural algorithmic generation, and parametric forms.
Starting from this analysis, four issues are presented for discussion: the process of development of free-foms, the design approach considering the multiplicity of factors in current projects, the response and relevance of the structure in free-form architecture, and finally, the potential of digital architecture and the role of the structure in its development.
La situación actual, caracterizada por un impresionante avance de las técnicas de diseño, proyecto y construcción, y por el establecimiento de una cultura digital, ha propiciado el desarrollo arquitectónico de formas que podríamos calificar como libres. El artículo valora el diverso desarrollo de estas formas libres, y el papel de la estructura en dicho proceso. Se consideran para ello cuatro planteamientos con los que afrontar el desarrollo de estas formas libres, en función de su proceso de generación y de la influencia de la estructura: formas escultóricas, formas de conjunción estructural, formas de generación estructural o algorítmica, y formas paramétricas. A partir de este análisis se proponen cuatro puntos de discusión: el proceso de desarrollo de las formas libres; cómo afrontar la multiplicidad de factores actuales; la respuesta y relevancia de la estructura; y el potencial de la arquitectura
Animating with Stop Motion Pro is comprehensive, hands-on guide to achieving professional results with Stop Motion Pro 7.0 software. Gone are the days of stop motion guesswork and waiting to see the finalized result of your meticulous, labor intensive animations. With the push of a mouse button and the Stop Motion Pro software, animators have ten times the capability of simple camera stop motion capture. Re-visualize stop motion character movements, graph these movements and composite characters into a flawless animations with the techniques and step by step tutorials featured in Animating wit
Full Text Available The financial market is one of the elements of the market-oriented economy. The financial analysis is a fundamental element of the financial controlling business. The purpose of this article is to inform briefly about horizontal and vertical financial statements analysis as the source of competitive advantage of the firm. The article is divided into two parts. First describes financial analysis and financial statements generally. Second, it presents a practical contribution of the horizontal and vertical financial statements analysis at the controlled businesses as financial management tools, which identify the financial position, market behaviour, correlations between the net profit and the prohibitively cost and operating profit, the financial activities profit, the income tax etc.Business, which the analysed firm operates in asks a provable claim on the high value of fixed assets. The capital composition of the firm is call to typify for the state-owned enterprise that was transformed to private joint-stock companies. Analysis is specially pleading for the needs considering the price of the borrowed capital in the capital structure rating. Fault factor ø value talks about needs for the cost regulation. Stair-step conception used for counting of the net profit in the accountant period indicates the financial profit, alternatively loss, as the distinguished pre-tax profit element. Picture about firms financial results can be completed with the information about the income tax value. Form of financial analyses presented in the article entablature the accents on the necessity to compare several accounting period and on the necessity of complex understanding of statements accounting slide en bloc.Financial analyse makes the decision makers possible to screen potential partners before the cooperation starts. On the other side, it makes a possibility to influence the production process, sales and financial management during the accounting
National Aeronautics and Space Administration — Our proposed multilayered, flexible, graded Z radiation shielding, RadFlexPro, provides radiation protection for astronauts in EVA for NASA's future space missions....
Practical C++ Financial Programming is a hands-on book for programmers wanting to apply C++ to programming problems in the financial industry. The book explains those aspects of the language that are more frequently used in writing financial software, including the STL, templates, and various numerical libraries. The book also describes many of the important problems in financial engineering that are part of the day-to-day work of financial programmers in large investment banks and hedge funds. The author has extensive experience in the New York City financial industry that is now distilled in
Souza, Valeska Virgínia Soares
No contexto do uso das novas tecnologias em ambientes educacionais, nossa pesquisa visa investigar um curso para o letramento digital de professores de inglês, acrescido ao programa de formação continuada English for All Pro, que atende docentes da rede pública do interior de Minas Gerais. Partimos do pressuposto que, após o curso para o letramento digital, as professoras participantes, uma vez expostas ao uso de ferramentas disponíveis via computador e Internet, poderiam se ap...
The results showed that financial reporting quality increased after the adoption of the IFRS for all the relevant proxies. The study concludes that the adoption of IFRS to enhance financial reporting quality while reducing the probability of earnings management practices could be beneficial in the long run to the Nigerian ...
language, globalization of finance is evident as the integration of the financial systems of many countries of the world. On the other hand, financial crisis describes ..... Berger, A. N (2000) “ The Ability of Banks to Lend to Informationally Opaque Small. Business” FRB Chicago Working Paper Series. Bossone, B.; Honohan, P.
Kramer, Marc M.
We find that people with higher confidence in their own financial literacy are less likely to seek financial advice, but no relation between objective measures of literacy and advice seeking. The negative association between confidence and advice seeking is more pronounced among wealthy households.
Full Text Available This paper presents how monetary policy, restricted only by price stability, may easily become propitious to asset inflation and – eventually – to a financial crisis. This risk is particularly high when the financial system lacks proper regulation and effective supervision. Hasty liberalization, negligence of official oversight and „Greenspan doctrine” which refuted any activist policy promoting financial stability characterized Fed’s monetary policy under the former Fed’s governor. The paper also analyses another aspect of the linkages between monetary policy and financial crises – monetary policy reaction to financial crises. It is not surprising that it consists of cutting interest rates and bail-out of insolvent, systemically important financial institutions. Such policy, especially when run too long and changed too abruptly, not only creates moral hazards but it also sets the stage for another „search for yield” and build-up of another speculative bubble. As a result, monetary policy becomes asymmetric and pro-cyclical. Fed’s reaction to the recent crisis seems to be very much in line with this pattern typical of Fed’s policy in the past. However, this time the scale of flooding the economy with liquidity and – as a consequence – the risks of future major imbalances in the financial system are unprecedented. A general conclusion of the paper says that there can’t be a sound financial and economic system unless money itself is a scarce resource. However trivial this statement is, monetary policy of some central banks seems to miss the point.
Mariel G. Perreta
Full Text Available Perreta, M. G., Tivano, J. C. & Vegetti, A. C. 2000. Forma de crecimiento en Leptochloachloridiformis (Poaceae. Darwiniana 38(3-4: 219-226.El objetivo de este trabajo fue analizar la forma de crecimiento de Leptochloa chloridiformis (Hack.Parodi. En esta especie perenne la ramificación ocurre principalmente a través de yemas axilarespresentes en la zona de innovación. Este sistema de ramificación genera una planta cespitosa, en la cual lasconexiones entre unidades estructurales son rizomas cortos. Dependiendo de su posición estas conexio-nes muestran diferentes tendencias en relación a la desarticulación estructural. En algunas plantas seobservó ramificación en la zona de entrenudos largos posiblemente debido a cambios ambientalesrelacionados con las distintas estaciones
Jorge Mendoza García
Full Text Available La memoria tiene una estructura narrativa. Sus contenidos, formas y maneras de expresión así lo ponen de manifiesto. Retomando planteamientos de los fundadores de la perspectiva de la memoria colectiva, Halbwachs, Blondel, Bartlett y Vygotsky, y reflexionando desde los postulados de Bruner, el presente trabajo argumenta que la memoria, incluso la denominada individual, se construye sobre la base de narraciones que constituyen formas de discursos y modos de organizar experiencias, por ejemplo las pasadas, que son culturalmente dotados de significado, y que para ser inteligibles a la persona, grupo, sociedad o colectividad a quien se presentan hay que expresarla en relatos lógicos que muestren la verosimilitud de lo que se está recordando o relatando. Ciertamente, en la vida cotidiana encontramos cantidad de narraciones sobre las experiencias colectivas, encontramos ?narradores de historias?, y como ocurre en la literatura no sólo vale lo que se cuenta sino cómo se cuenta. Así como hay convenciones de ideas sobre la realidad, las hay también para las narrativas: existen modelos narrativos que hacen más verosímil una narración que otra. Tales narraciones dotan de sentido al mundo. Las narraciones, asimismo, devienen marcos sociales de la memoria, como el tiempo y espacio de los que habló Halbwachs, la modalidad narrativa es un marco, una manera de enmarcar la experiencia, y lo que no se estructura de forma narrativa se pierde de la memoria. A esos marcos Bartlett los denomin esquemas, que son delineados por instituciones, costumbres y grupos, que dictan cómo hay que presentar los eventos pasados, es decir, cómo hay que narrarlos, y en tanto relatos, éstos dan forma a las realidades que crean y eso opera para las experiencias pasadas que el grupo guarda.
City of Jackson, Mississippi — This data compiles standard financial integrity benchmarks that allow the City to measure its financial standing. It measure the City's debt ratio and bond ratings....
Kevin L. Kliesen; Smith, Douglas C.
Although the St. Louis Financial Stress Index suggests the level of financial stress in the markets has declined significantly since September 2008, the stress level remains modestly higher than average.
This article focuses on computing techniques starting from trial balance data regarding financial key ratios. There are presented activity, liquidity, solvency and profitability financial key ratios. It is presented a computing methodology in three steps based on a trial balance.
U.S. Department of Health & Human Services — This section contains the annual CMS financial statements as required under the Chief Financial Officers (CFO) Act of 1990 (P.L. 101-576). The CFO Act marked a major...
Full Text Available Globalization promotes financial market participants to seek opportunities for efficient management of available resources and maximize benefits. In recent years, took place in the consolidation process is mainly due to both macroeconomic and microeconomic factors. Most often leads to consolidation processes in order to gain economies of scale, market power and X-efficiency. Market consolidation and financial sector stability studies have shown that concentrated financial intermediaries market have a negative impact on the region/country/sector financial stability. In the future countries and regions (EU must find ways and means to smoothly manage the inevitable process of globalization under the supervision of future merger transactions in order to guarantee the efficiency and sustainability of the financial sector. Article in Lithuanian
Peamiselt itaallastele kuuluv kinnisvaraarendaja Pro Kapital Group suunab edaspidi oma põhitegevuse Venemaale ja Ukrainasse, kuid jätkab kinnisvaraprojektide arendamisega Eestis ja Lätis. Vt. samas: Preatoni juhib Domina tegevust; Pro Kapital laiendab Kristiine keskust; Arco Vara juht kiidab Pro Kapitali ning nende projekte; Kümme aastat Pro Kapitali juhina
van de Laar, T.A.H.M.; Bleker, Sylvie; Houben, Raf
This chapter will focus on the goals of financial market regulation through the rules of economics, the strategies financial regulation employs to achieve these goals and the insights this provides for the compliance profession. For an overview of the goals and strategies of financial regulation
World Bank; International Monetary Fund
A joint International Monetary Fund (IMF)-World Bank mission visited Rabat and Casablanca in 2015, to assess the soundness and resilience of the banking system, the state of play in financial inclusion and infrastructure, the oversight frameworks for banking, capital markets and financial market infrastructures, crisis preparedness, and update the findings of the Financial Sector Assessme...
Huddleston, Thomas, Jr.; Batty, Burt F.
Student financial assistance services are becoming a major part of the institutional marketing plan as traditional college-age students decline in numbers and price competition among institutions increases. The effect of financial aid on enrollment and admissions processes is discussed along with the role of the financial aid officer. (Author/LBH)
We consider dynamics of financial markets as dynamics of expectations and discuss such a dynamics from the point of view of phenomenological thermodynamics. We describe a financial Carnot cycle and the financial analog of a heat machine. We see, that while in physics a perpetuum mobile is absolutely impossible, in economics such mobile may exist under some conditions.
Grohmann, Antonia; Klühs, Theres; Menkhoff, Lukas
While financial inclusion is typically addressed by improving the financial infrastructure we show that financial literacy, representing the demand-side of financial markets, also has a beneficial effect. We study this effect at the cross-country level, which allows to consider institutional variation. Regarding "access to finance", financial infrastructure and financial literacy are mainly substitutes. However, regarding the "use of financial services", the effect of higher financial literac...
This article investigates the sources of sociability in modern financial systems as a prelude to assessing the prospects for financial regulation. Three sources are identified: sociality dependent upon contract, upon relational interdependency, and upon the operation of will and passion. Each...... of the article which is to explore further the nature of ‘irrationality’ as manifest in financial crises. When the contours of both these aspects of financial calculation have been elaborated, the article moves on to consider how they might shape regulatory responses to the seeming inevitability of financial...
Megan McCoy; D. Bruce Ross
Financial Therapy: 5 Steps Toward Financial Freedom and its accompanying workbook, Guide to Financial Therapy Forms and Handouts: 5 Steps Toward Financial Freedom, was created to provide an intervention model to help clients become more financially literate and protect them from financial predators.
Full Text Available Financial Therapy: 5 Steps Toward Financial Freedom and its accompanying workbook, Guide to Financial Therapy Forms and Handouts: 5 Steps Toward Financial Freedom, was created to provide an intervention model to help clients become more financially literate and protect them from financial predators.
Néstor García Canclini
Full Text Available Quiero proponer explorar la fertilidad de un enfoque antropológico queconsiste en mirar como conversaciones los signos de lo que cuesta entender en elmundo contemporáneo. Con ese fin voy a contarles dos investigaciones en las quebuscamos cambiar algunas preguntas habituales sobre los comportamientos de losjóvenes creativos y sobre lo que hacemos hoy en las nuevas formas de leer, en papel y en pantallas. Ambos estudios surgieron del descontento con las fotos y los relatos que nos daban la sociología y la economía acerca de los jóvenes y la lectura.
Bustillo Martín, Pablo
El presente trabajo ofrece una perspectiva del término “bullying” desde diversos puntos de vista como el aspecto jurídico o el tratamiento por parte de la prensa; manifestando las consecuencias que tuvo en la opinión pública un determinado caso que supuso un punto de inflexión en el interés general ante unos hechos que cambiaron la forma de percibir, manejar y enfrentarse a dicho fenómeno, así mismo crear unos protocolos para discernir entre las conductas propias de la convivencia escolar y e...
Gracia Melero, Juan Miguel; Ortiz de Elguea Ugartondo, Lourdes
Este libro trata de explicar con claridad y sencillez la forma canónica de Kronecker de haces de matrices para la relación de equivalencia estricta. El tema es importante para los ingenieros, físicos, químicos, economistas y otros científicos que estudian sistemas lineales con control, por lo que una introducción asequible y rigurosa se echa de menos. También esperamos que el libro sea de utilidad para los matemáticos en un segundo curso de álgebra lineal como complemento natural del estudio ...
Blewett, Richard; Ltd, Rock Solid Knowledge
Pro Asynchronous Programming with .NET teaches the essential skill of asynchronous programming in .NET. It answers critical questions in .NET application development, such as: how do I keep my program responding at all times to keep my users happy how do I make the most of the available hardware how can I improve performanceIn the modern world, users expect more and more from their applications and devices, and multi-core hardware has the potential to provide it. But it takes carefully crafted code to turn that potential into responsive, scalable applications.With Pro Asynchronous Programming
FileMaker Pro 9: The Missing Manual is the clear, thorough and accessible guide to the latest version of this popular desktop database program. FileMaker Pro lets you do almost anything with the information you give it. You can print corporate reports, plan your retirement, or run a small country -- if you know what you're doing. This book helps non-technical folks like you get in, get your database built, and get the results you need. Pronto.The new edition gives novices and experienced users the scoop on versions 8.5 and 9. It offers complete coverage of timesaving new features such as the Q
Lobanova, E. N.; Zmitrovich, A. I.; Voshevoz, A. A.; Krivko-Krasko, A. V.
In this article we consider concepts and components of the Financial Decision Making System that is being developed in the Institute of Business and Management Technology, BSU. Such system can be successfully used either for training experts in financial analytics and financial management or for financial managers and financial directors in an enterprise for the effective financial decision making.
José Gpe. Vargas Hernández
Full Text Available El objetivo de este trabajo es analizar las transformaciones que están teniendo las formas organizacionales para adaptarse a los requerimientos de una gobernabilidad transnacional que de respuesta a los cambios del medio ambiente creado por los procesos de globalización económica. A partir de un análisis de los elementos sobresalientes de las estructuras en las organizaciones, se determinan las tendencias en las nuevas formas organizacionales considerando las variables de un medio ambiente caracterizado por altos niveles de absorción de incertidumbre, complejidad de sistemas involucrados, flexibilidad de estructuras, comportamientos y procesos, interdependencia e interacciones de agentes económicos y actores políticos y sociales, incremento de la velocidad, cambios de poder y desmembramiento de fenómenos organizacionales. Finalmente, se hace una elaboración de las implicaciones del diseño organizacional e institucional bajo los diferentes modelos desde los enfoques del neoliberalismo, el intergubernamentalismo y las redes de gestión. A partir de este análisis se concluye con una delimitación de los principales retos.
Our research aims to develop an analysis of the usefulness of financial statements and financial investment in making the diagnosis. Financial analysis is by definition an activity that performance condition is diagnosed entity of the financial year. Financial analysis shall be determined by strengths and weaknesses of financial management based on which will underpin future strategy of the entity to maintain and develop it into a competitive environment. Results of financial analysis depend...
Full Text Available Este artigo é uma pequena parte da dissertação de mestrado defendida em 2015 que se ocupou de pensar o gesto artístico da artista visual brasileira Tatiana Blass. Cada artista possui um gesto que carrega consigo, que se encontra como uma persistência e recorrência em sua produção e sempre retorna. Um dos gestos da artista se encontra na metamorfose das formas com os usos distintos de meios e materiais. Utilizando principalmente os conceitos de arquidesenho de Yves Alain Bois e acontecimento de Gilles Deleuze, o artigo se propõe a refletir sobre a plausibilidade do gesto da metamorfose em suas obras tridimensionais que se encontram entre escultura, performance e instalação.
José Guadalupe Vargas Hernández
Full Text Available El objetivo de este trabajo es analizar las transformaciones que están teniendo las formas organizacionales para adaptarse a los requerimientos de una gobernabilidad transnacional que dé respuesta a los cambios del medio ambiente creado por los procesos de globalización económica. Se tienen en consideración las variables de un medio ambiente caracterizado por altos niveles de absorción de incertidumbre, complejidad de sistemas, flexibilidad de estructuras, comportamientos y procesos, interdependencia e interacciones de agentes económicos y actores políticos y sociales, incremento de la velocidad, cambios de poder y desmembramiento de fenómenos organizacionales. Finalmente, se describen las implicaciones del diseño organizacional e institucional bajo los diferentes modelos desde los enfoques del neoliberalismo, el intergubernamentalismo y las redes de gestión.
Full Text Available The Woodlands (Texas es uno de los mejores ejemplos de éxito de los partenariados público-privados entre el Departamento de Urbanismo y Vivienda Americano (Department of Housing and Urban Development, US - HUD y la empresa privada. The Woodlands, que fue creada como una «Nueva Ciudad» por la compañía Mitchell Energy & Development Corporation, ha ido creciendo y creando una masa crítica de residentes, trabajadores, su propio sentido de comunidad y lo más importante, su propia forma de gobierno. Es el único caso en Estados Unidos de ciudad gobernada por asociaciones privadas. Estas asociaciones, representadas por un Consejo de Administración, proveen la mayoría de los servicios públicos a los ciudadanos. En este artículo se muestra lo que llamo «complicidad ciudadana» basada en lo que el Nuevo Servicio Público define como gobierno basado en la comunidad. Ellos no están reinventando ninguna clase de gobierno, lo que están haciendo es crear una nueva forma de gobierno en la que los ciudadanos prefieren tomar el mando que servir. El estudio del caso que muestro nos ayuda a entender cómo una mayor participación de los ciudadanos en las tareas de la administración local puede hacer disminuir visiblemente el poder del promotor en el desarrollo de una Nueva Ciudad. Esta complicidad ciudadana se traduce en términos de implicación de los miembros de la comunidad en el crecimiento y en el Gobierno de la ciudad
Katherinn Melissa Nasner-Posso
Conclusions: Internet-based reporting systems such as ProMED are useful to gather information and synthesize knowledge on emerging infections. Although certain areas need to be improved, ProMED provided good information about melioidosis.
In a framework where mergers are mutually excluding, I show that firms pursue anti- rather than (alternative) pro-competitive mergers. Potential outsiders to anti-competitive mergers refrain from pursuing pro-competitive mergers if the positive externalities from anti-competitive mergers are strong enough. Potential outsiders to pro-competitive mergers pursue anti-competitive mergers if the negative externalities from the pro-competitive mergers are strong enough. Potential participants in an...
Statistics for 1974 for the West German family planning organization Pro Familia are reported. 56 offices are now operating, and 23,726 clients were seen. Men were seen more frequently than previously. 10,000 telephone calls were also handled. 16-25 year olds were increasingly represented in the clientele, as were unmarried persons of all ages. 1,242 patients were referred to physicians or clinics for clinical diagnosis.
Pro Photo Tips: For Students has been specifically created for students studying photography at school, college or university. \\ud \\ud Each film is presented by photographer and university lecturer Grant Scott who brings his thirty years experience of working with professional photography and photographers to each area of photographic practice he discuss's. Using simple to understand language he gives you the information and inspiration you need to succeed in your studies and create a future ...
This Financial Sector Assessment (FSA) provides a summary of the policy priorities, and main findings intended to assist the Moroccan authorities in evaluating the country's financial system. It reviews the uneasy trade-off between concerns for stability, and development, suggesting Morocco's macroeconomic policies and practices as a whole tend to err more on the side of the concerns of pr...
Deregulation of the financial system, and the significant heightening of competition that it produced, has directed attention to the way in which financial institutions price their products and services. Also, the loan losses of the nineties increased interest in the problems of pricing for risk.
Robert J. Shiller
Radical financial innovation is the development of new institutions and methods that permit risk management to be extended far beyond its former realm, covering important new classes of risks. This paper compares past such innovation with potential future innovation, looking at the process that produced past success and the possibilities for future financial innovation.
Castiglionesi, F.; Navarro, N.
We study a financial network characterized by the presence of depositors, banks and their shareholders. Belonging to a financial network is beneficial for both the depositors and banks' shareholders since the return to investment increases with the number of banks connected. However, the network is
World Bank Group
Malaysia has achieved one of the highest levels of financial inclusion among Southeast Asia countries, due in part to policies taking advantage of mobile phones and banking agents to expand access. The report looks at specific actions, programs, and strategies that have contributed to enhance financial inclusion in the country and highlights key learnings to benefit low- and middle-income ...
Brounen, Dirk; Koedijk, Kees; Pownall, Rachel
Greater personal responsibility toward financial decision-making is being advocated on a global basis. Individuals and households are encouraged to take a more active approach to personal finance. In this paper, we examine behavioral factors, which lead households toward savings and financial
van der Zwan, N.
Since the early 2000s, scholars from a variety of disciplines have used the concept of financialization to describe a host of structural changes in the advanced political economies. Studies of financialization interrogate how an increasingly autonomous realm of global finance has altered the
Olson, Lucretia Maria
This manual contains student assignments in the financial services area of the marketing process. The individualized competency-based materials are intended to enhance and supplement instruction or to provide the basis for a course of instruction by the teacher-coordinator. Information on skills needed in jobs in financial marketing is first…
Wood, Marcia R.
This publication is designed to be a desktop reference and assist financial officers in both public and independent institutions of higher education in the preparation of consolidated financial statements. Chapter 1 covers generally accepted accounting principles and other accounting literature, and summarizes reporting rules of the Financial…
... complaint Can’t fix a problem with a financial product or service? Submit a complaint. We’ll work to get ... NOV 13, 2017 Blog Thanking veterans for their service and supporting their financial well-being NOV 09, 2017 Press Release Agencies ...
Velthuis, O.; Coslor, E.; Knorr Cetina, K.; Preda, A.
This article examines the processes through which, since the 1970s, the art market has become more and more a niche market for financial investment, accepted as legitimate by mainstream finance and by economists. It shows that the financialization of art has been an evolving process, and is not yet
Abstract. This paper focuses on global financial crisis and its implications on the economy of nations. The questions asked to which answers were given among others include: Is the globalization of finance profitable against the backdrop of the failure of banking institutions in the United States of. America that has ...
Zoet, G. A.(Gerbrand)|info:eu-repo/dai/nl/413994457; van Rijn, B. B.(Bas)|info:eu-repo/dai/nl/304816582; Rehfeldt, M. (Miriam); Franx, A. (Arie)|info:eu-repo/dai/nl/157009939; Maas, Angela H E M
Objective Women are at increased risk of developing cardiovascular disease (CVD) after preeclampsia. Proneurotensin 1-117 (pro-NT) and prorelaxin 2 connecting peptide (pro-RLX2) have recently emerged as potential biomarkers for CVD risk in women. We assessed pro-NT and pro-RLX2 levels in women with
Asongu, Simplice A.; Koomson, Isaac; Tchamyou, Vanessa S.
Purpose – This study assesses the effect of time-dynamic financial globalisation uncertainty on financial development in 53 African countries for the period 2000-2011. Design/methodology/approach – Financial globalisation uncertainty is estimated as time-dynamic to capture business cycle disturbances while all dimensions identified by the Financial Development and Structure Database of the World Bank are employed, namely: financial depth (money supply and liquid liabilities), financial sy...
Adam Steen; David MacKenzie
Poor financial literacy may lead to poor life choices. These life choices can create or contribute to financial stress with adverse consequences - not the least of which may be homelessness. These issues are relatively well understood, but there is limited research on the link between financial stress, financial literacy and counselling, and homelessness. Specifically, there has been little research on how improved financial literacy and appropriate financial counselling might hel...
This paper examines the link between financial openness and financial development through panel data analysis on advanced and emerging market countries. Using indices, financial openness together with institutional and educational variables explains a large part of the variation in financial development across countries and over time. Our analysis demonstrates that different indexing strategies serve in finding better measures for financial openness and financial development in comparison to ...
This paper examines the ability of financial advice provided by sellers of financial services to substitute for financial literacy of customers. I set up a simple theoretical model in which an informed financial advisor communicates with a less informed customer of financial services. Given the existence of a conflict of interest from the advisor's perspective, the model predicts that only well financially sophisticated customers receive relevant information from the advisor. This fact tends ...
Antonio Zárate Martín
Full Text Available Las ciudades de Castilla-La Mancha muestran en su forma la fiuella de los diferentes procesos de urbanización que se tian sucedido a través del tiempo, destacando dentro de ellas sus centros históricos por la importancia del patrimonio urbanístico e histórico acumulado, la belleza y espectacularidad de sus emplazamientos. Muchas localidades, incluidas algunas de menor rango funcional y demográfico que las capitales, proporcionan un variado muestrario de respuestas urbanísticas a necesidades concretas de las sociedades del pasado y se singularizan con fuerza dentro del patrimonio urbano español.The cities of Castille-La Mancha show in their shape the trace of the different urbanization processes following one another in time, standing out among them their historie centers, due to the importance of the urban and historie heritage gathered through the years, and to the beauty and spectacular nature of their sites. Many towns, including some with a less functional and demographic rank than the capitals, provide a varied collection of samples of urban responses to particular needs of the oíd societies, distinguishing themselves strongly among the urban Spanish heritage.
Unidos de ciudad gobernada por asociaciones privadas. Estas asociaciones, representadas por un Consejo de Administración, proveen la mayoría de los servicios públicos a los ciudadanos. En este artículo se muestra lo que llamo «complicidad ciudadana» basada en lo que el Nuevo Servicio Público define como gobierno basado en la comunidad. Ellos no están reinventando ninguna clase de gobierno, lo que están haciendo es crear una nueva forma de gobierno en la que los ciudadanos prefieren tomar el mando que servir. El estudio del caso que muestro nos ayuda a entender cómo una mayor participación de los ciudadanos en las tareas de la administración local puede hacer disminuir visiblemente el poder del promotor en el desarrollo de una Nueva Ciudad. Esta complicidad ciudadana se traduce en términos de implicación de los miembros de la comunidad en el crecimiento y en el Gobierno de la ciudad. Clasificación JEL: H1, H11, H70.
The paper analyzes financial planning efficiency for enterprise management improvement. The author describes the system of financial tools and considers in detail financial planning methods, their strengths and weaknesses
Just, Sine Nørholm; Mouton, Nicolaas T.O.
between competing frames leads to the conclusion that this political “blame game” is related to struggles over how to define the scandal, how to conceptualize its causes, and policy recommendations. Banks may have lost the battle of “Liborgate,” but the war over the meaning of financial culture is far...... from over. Originality/value – The paper is theoretically and methodologically original in its combination of the theories of framing and stasis, and it provides analytical insights into how sense is made of financial culture in the wake of the financial crisis....
This paper investigates the Swedish tax authority’s (Skatteverkets) compliance initiative called Preventing Financial Crime. In Sweden tax evasion related to organised moon-lighting is defined as a major risk to the revenue collection and to the legitimacy of Skatteverket. The traditional approach...... to abating such tax evasion has been reformed and a new mix-method approach adopted. This approach combines a proactive strategy—Preventing Financial Crime—with a reactive inspection strategy. During one a month of intensive fieldwork in Sweden, I studied the daily work in Preventing Financial Crime. Based...
Silverlight 4 is the latest iteration of Microsoft's cross-browser technology for creating rich user experiences on the Web. Like its predecessor, Silverlight 3, it rides atop the .NET Framework for maximum ease of use and coding efficiency. The new technology carries forward much of the work that has been done before and augments it in many important respects, including support for H.264 video, major improvements to the graphics engine (including true 3D rendering), and much richer data-binding options for interfacing with other applications. Pro Silverlight 4 in C# is an invaluable reference
Microsoft's Dynamic Language Runtime (DLR) is a platform for running dynamic languages such as Ruby and Python on an equal footing with compiled languages such as C#. Furthermore, the runtime is the foundation for many useful software design and architecture techniques you can apply as you develop your .NET applications. Pro DLR in .NET 4 introduces you to the DLR, showing how you can use it to write software that combines dynamic and static languages, letting you choose the right tool for the job. You will learn the core DLR components such as LINQ expressions, call sites, binders, and dynami
Santrauka Filosofinis konsultavimas: pro et contra Šiame darbe pristatomas šiuolaikinės filosofinės praktikos diskursas, nagrinėjant vieną kontraversiškiausių šio diskurso dalių – asmeninį filosofinį konsultavimą, kuris susilaukia nevienareikšmio įvertinimo. Asmeninis filosofinis konsultavimas, viena vertus, sutinkamas kaip senų filosofinių tradicijų sugrįžimas, steigiantis turiningą prieigą egzistencinėms kasdienio gyvenimo problemoms spręsti, kita vertus, sutinkamas kaip „sofistikos sugrįži...
Today's Android apps developers are often running into the need to refine, improve and optimize their apps performances. As more complex apps can be created, it is even more important for developers to deal with this critical issue. Android allows developers to write apps using Java, C or a combination of both with the Android SDK and the Android NDK. Pro Android Apps Performance Optimization reveals how to fine-tune your Android apps, making them more stable and faster. In this book, you'll learn the following: * How to optimize your Java code with the SDK, but also how to write and optimize
Karla Moraes Rocha Guedes
Full Text Available São descritos dois casos de caprinos, fêmeas, mestiços da raça Saanen de dois meses de idade com sinais clínicos de paresia de membros posteriores, incoordenação, dificuldade respiratória e caquexia, que foram submetidos à eutanásia, devido ao prognóstico desfavorável. Na necropsia, observou-se congestão do sistema nervoso central (SNC e consolidação pulmonar nos dois caprinos. Microscopicamente, as alterações foram caracterizadas por leucoencefalomielite linfoplasmocítica multifocal, com vacuolização do neurópilo e esferoides axonais, leptomeningite, pneumonia intersticial não supurativa no caprino A e broncopneumonia bacteriana no caprino B. O exame de imuno-histoquímica (IHQ foi positivo para o vírus da artrite-encefalite caprina em fragmento de tálamo. A prova de imunodifusão em gel de ágar (IDGA foi realizada em vinte animais do rebanho de origem e dezesseis animais foram positivos. O diagnóstico da forma nervosa da infecção pelo vírus da artrite-encefalite caprina (CAEV foi baseado no quadro clínico-patológico, IHQ e IDGA. Esta apresentação clínica da CAE pode ser pouco comum no Brasil, mas deve ser considerada em caso de doenças neurológicas em pequenos ruminantes.
... of objectives in line with the strategic policies of the entity. Measuring the financial performance without considering the strategic, tactical and operational objectives does not provide a real situation...
Millennium Challenge Corporation — The final evaluation of the Financial Services Project (FSP), undertaken by North South Consultants Exchange (NSCE), was undertaken from 17 April to end of September...
Arezo, Gullab; Billingslea, Willie D; Brooks, James V; Brown, Jeffery D; Cotton, Cheryl; Determan, Deborah A; Dzurenko, Monte S; Egentowich, John; Greenwald, Michael N; Keegan, Matthew
.... The financial services industry impacts the daily lives of all Americans. They rely on it to save for their retirement and their children's education, pay their bills, insure against risks, and buy their homes and automobiles...
This thesis is broadly concentrated on decision making under uncertainty. It seeks to investigate how agents in financial markets make decisions at the individual level and how these decisions can sometimes be affected by personal traits and cognitive biases rather than being perfectly rational....... The primary focus is on financial analysts in the task of conducting earnings forecasts while a secondary focus is on investors’ abilities to interpret and make use of these forecasts. Simply put, financial analysts can be seen as information intermediators receiving inputs to their analyses from firm...... in the decision making and the magnitude of these constraints does sometimes vary with personal traits. Therefore, to the extent that financial analysts are subjects to behavioral biases their outputs to the investors are likely to be biased by their interpretation of information. Because investors need accuracy...
This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects...
F R (Rhys) Robinson
.... This is particularly the case when an organisation grows in size and complexity, and you are still required to use spreadsheets for the main function of consolidation and reporting of financial results...
Full Text Available Since the last three decades, in developed and developing counties the liberalization and openness efforts have been witnessed. However, financial liberalization attempts (both internal and external without having macroeconomic stability lead to financial crises in many developing countries. Macroeconomic instabilities create fragile financial markets paving the way for future economic crises. The Turkish Economy, completed the liberalization process with foreign trade liberalization in 1980 and by removing controls on capital accounts in 1989. However, since 1990’s economy got into ‘growth-instability-crisis’ vicious circle, because of the fluctuations in the financial structure. By employing a factor analysis (principal components analysis, this work, aims to obtain the factors that effect crises in Turkey.
Eyo Asro Sasmita
Full Text Available This research is aimed to test and identify empirical evidence regarding the effect of capital structure and loan to financial performance of cooperative where the relationship between loan and financial performance is moderated by non-performing loan. The population of this research is 257 Financial Service Cooperative hereinafter referred to as KJK as the abbreviation for Koperasi Jasa Keuangan of Urban Village Community Economic Empowerment hereinafter referred to as PEMK as the abbreviation for Pemberdayaan Ekonomi Masyarakat Kelurahan in Jakarta 2011 to 2013. Sample is determined by using purposive sampling method. The data is secondary data which is obtained from the Revolving Fund Management Unit hereinafter referred to as UPDB as the abbreviation for Unit Pengelola Dana Bergulir Jakarta. Hypothesis is tested by using multiple linear regression analysis with SPSS 20.00. The number of sample used in this research is 120. Research findings explain that 1 Capital Structure hereinafter referred to as SM as the abbreviation for Struktur Modal has positive and significant impact on financial performance hereinafter referred to as KIN as the abbreviation for Kinerja Keuangan because the probability value of 0000 is smaller than amp945 0.05. Calculation shows that if the capital structure rises 1 assuming that the loan and non-performing loan variables remain the same then the financial performance will increase 0.017. 2 Loans hereinafter referred to as PIN as the abbreviation for Pinjaman given has positive and significant impact on KIN because the probability value of 0001 is smaller than amp945 0.05. If the loan rises 1 assuming that the capital structure and non-performing loan variables remain the same then the KIN will increase 0.013. 3 Non-performing loan has negative and significant effect on KIN because the probability value of 0000 is smaller than amp945 0.05. PBR varible increase 1 assuming that the loan and capital structure variables
Full Text Available Due to the low funding levels registered in recent years in the NGO sector in Romania, many NGOs have faced a number of difficulties, some of them have ceased to carry on business. Financial position of the governmental sector is poor, especially for large organizations that are strictly dependent on foreign funds. For the good functioning of NGOs activity, it is requiring a constant concern for finacial fundraising. The article aims to present the diversity of financial resources of NGOs.
Full Text Available Determining VAT pro rate entails in terms of theory the calculation of the share of taxable transactions made by an entity in total transactions. Thus, the entities that use VAT mixed regimes will be able to deduct the VAT related to operations afferent to the transactions with deductibility right and without deduction right, just in the same proportion with calculated pro rata. Also, regulations and adjustments will be made using the final pro rate applied for the entire ending year in the last statement of every year. By the 25th of the first month of the financial year, any entity must declare the provisional pro rate for the coming year to the tax administration body, which is equal to that determined for the ended year. The method used for capturing the main practical tax and accounting problems inherent to determine the VAT pro rate is the case study made at a pawn shop in Romania over the year 2016. Thus, given the multiplicity of operations carried out by pawnshops (pawnshop with gold and silver goods, pawnshop with electronics, selling goods unclaimed at the expiration of the pawn contracts, melting gold and silver and sale in the form of ingots or bars etc., in this article there will be discussed the main problems which may occur in practice on the VAT pro rata, using the example of an entity of this kind in Romania for 2016.
Collins, J. Michael; Olive, Peggy; O'Rourke, Collin M.
Financial coaching is an emerging complement to financial education and counseling. As defined in this article, financial coaching is a process whereby participants set goals, commit to taking certain actions by specific dates, and are then held accountable by the coach. In this way, financial coaching is designed to help participants bridge the…
Full Text Available Broad and narrow approaches of the financial system are obtained. The difference between the financial system and the financial sector (the fi-nancial corporations sector is shown. Organizational and institutional matrix of the financial system of the economy is proposed. Key positions of institutional sectors classification of Ukraine’s economy are analyzed, as well as the System of National Accounts with respect to the financial sec-tor of corporations. The structure of the sector of financial corporations in Ukraine is defined.
measure a firm’s profitability. The nature of financial ratios and their advantages are explained by Baruch Lev , in Financial Statement Analysis: A New...in Baruch Lev , Financial Statement Analysis: A New Approach (Englewood Cliffs, N.J.: Prentice-Hall, Inc., 1974), pp. 3637. 2See Financial Statement...Evaluation of Solvency. New York: American Institute of Certified Public Accountants, 1978. Lev , Baruch . Financial Statement Analysis: A New Approach
Riccardo Calcagno; Chiara Monticone
The low level of financial literacy in many countries suggests that households are at risk of sub-optimal financial decisions. In this paper we assess to what extent financial advisors can substitute for such a lack of knowledge, by analyzing the effect of investors’ financial literacy on their decision about how much to rely on financial advisors. We model the strategic interaction between poorly informed investors and perfectly informed advisors facing conflicts of interest. We find that mo...
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This paper provides an empirical analysis of the role of financial development and financial integration in the growth dynamics of transition countries. We focus on the role of financial integration in determining the impact of financial development on growth, distinguishing “normal times” from periods of financial crises. In addition to confirming the significant positive effect on growth exerted by financial development and financial integration, our estimates show that a higher degree of financial openness tends to reduce the contractionary effect of financial crises, by cushioning the effect on the domestic supply of credit. Consequently, the high reliance on international capital flows by transition countries does not necessarily increase their financial fragility. This implies that financial protectionism is a self-defeating policy, at least for transition countries.
Full Text Available The paper outlines a synthesis of the models (The rationalist models, models based on Theory of Reasoned Action/ Theory of Planned Behavior, prosocial models and antecedents of pro-environmental behaviors. The values models applicable for the study of pro-environmental behaviours (Rokeach’s; Schwartz’s; Kollmus and Agyeman synthesis, are presented afterwards, as the results of the studies which confirm the predictive role of values when it comes to pro-environmental behaviour.
Cordella, Tito; Ospino Rojas, Anderson
This paper computes a new financial globalization index for a large sample of countries for 1992-2016. Unlike other measures, the financial globalization index corrects for the heteroscedasticity of global volatility. This leads to a downward adjustment of financial globalization trends for developed, emerging, and frontier markets. The paper also shows that financial globalization reduces...
Full Text Available State aid represents selective measures of public financial support granted for activities or areas to achieve general objectives, such as environmental protection, development of SMEs, development of disadvantaged areas, rescue and restructuring strategic businesses, etc. But, even if the public authorities support economic development, the state aids can distort normal competitive environment. It is therefore necessary to develop and implement precisely rules on how the public authorities can intervene on market by providing state aids. State aid may be compatible if it pursues clearly defined objectives of common interest with the general beneficial effects on economic development, and does not affect the trade between European Union Member States.
Yang, Jianmin; Siao, Chia-Jen; Nagappan, Guhan; Marinic, Tina; Jing, Deqiang; McGrath, Kelly; Chen, Zhe-Yu; Mark, Willie; Tessarollo, Lino; Lee, Francis S; Lu, Bai; Hempstead, Barbara L
Pro–brain-derived neurotrophic factor (proBDNF) and mature BDNF utilize distinct receptors to mediate divergent neuronal actions. Using new tools to quantitate endogenous BDNF isoforms, we found that mouse neurons secrete both proBDNF and mature BDNF. The highest levels of proBDNF and p75 were observed perinatally and declined, but were still detectable, in adulthood. Thus, BDNF actions are developmentally regulated by secretion of proBDNF or mature BDNF and by local expression of p75 and Trk...
Davis, F N; Walsh, C
As provider and managed care organizations continue to look for better ways to control costs and improve patient outcomes, disease management programs are getting an increasing share of their attention. One often-over-looked area with significant potential to improve outcomes, reduce costs, and enhance revenues is pain management. It has been estimated that at least 40 percent of senior citizens suffer from chronic pain, and as the population ages, the number of chronic pain sufferers will only increase. Pain management companies have been forming to meet the current and future demand for comprehensive pain management programs. One such company is ProCare Systems, a single-specialty physician practice management company based in Grand Rapids, Michigan. HFM spoke with Fred N. Davis, MD, president and cofounder of ProCare Systems, and Cyndy Walsh, ProCare System's CEO, about pain management programs and the patient care and financial impact they can effect.
Johansen, Nanna Borup; Hansen, Anne-Louise Smidt; Jensen, Troels M
BACKGROUND: Screening programmes for type 2 diabetes inevitably find more individuals at high risk for diabetes than people with undiagnosed prevalent disease. While well established guidelines for the treatment of diabetes exist, less is known about treatment or prevention strategies...... assessment included detailed measurement of anthropometry, body composition, biochemistry, physical activity and cardiovascular risk factors including aortic stiffness and central blood pressure. All ADDITION-PRO participants are being followed for incident cardiovascular disease and death. DISCUSSION...... and metabolic risk factors; (iii) objective measurement of physical activity behaviour; and (iv) long-term follow-up of hard clinical outcomes including mortality and cardiovascular disease. Results will inform policy recommendations concerning cardiovascular risk reduction and treatment among individuals...
This paper examines issues of corporate governance arising from the activities of financial institutions and markets. It is argued that governance problems are particularly severe in financial institutions vis-a-vis firms in other industries, and particularly important for society given the central role of financial institutions and markets in the financing and corporate governance activities of the economy. Processes of financial reform and financial system design have, it is argued, general...
Sormunen, Nina; Laitinen, Teija
according to the date of application for reorganization: the first group of businesses applied for reorganization between 1 and 182 days after the closing of accounts, and the second group between 183 and 365 days after that point. The study findings provide evidence that the financial distress process......The present study adds to our understanding and knowledge of financial distress predictions regarding the usefulness of financial ratios in the late stages of the financial distress process. The study contributes to previous research by generating information concerning: (1) the behavior...... and usefulness of single financial ratios in short-term financial distress prediction when the effect of each different financial distress process stage is considered; (2) the effects of recognition of the financial distress process stage on the financial distress prediction model. The time horizon...
Deville, Joe; Lazarus, Jeanne; Luzzi, Mariana
Millions of lives in almost every corner of the world are increasingly being shaped by consumer-oriented financial services and products. Whether it is the middle classes or those at the bottom of the social and economic pyramid, both their social opportunities and sources of social exclusion...... are affected by their everyday participation in finance. From geographers describing the intimacies of contemporary financial ecologies, to sociological studies comparing personalized and quantified credit assessments, to detailed work within science and technology studies on how monetary devices shape...... conditions of calculative possibility, to the ethnographic assessments of domestic financial and budgetary practices carried out by cultural anthropologists: there is no doubt that recent years have witnessed a proliferation of research that documents the significance of domestic money and debt management...
Full Text Available The rules laid down by Romanian Capital Market Law and the regulations put in force for its implementation apply to issuers of financial instruments admitted to trading on the regulated market established in Romania. But the issuers remain companies incorporated under Company Law of 1990. Such dual regulations need increased attention in order to observe the legal status of the issuers/companies and financial instruments/shares. Romanian legislator has chosen to implement in Capital Market Law special rules regarding the administration of the issuers of financial instruments, not only rules regarding admitting and maintaining to a regulated market. Thus issuers are, in Romanian Law perspective, special company that should comply special rule regarding board of administration and general shareholders meeting.
Correa da Silva, Waldimeiry
Se afirma que la Trata de seres humanos es una forma contemporánea de esclavitud, pero ¿por qué lo es? ¿Qué elementos la caracterizan como tal?, y por otra parte, si la TSH es una forma contemporánea de esclavitud, hemos de reconocer la existencia de un ... a práctica que ha sido objeto de prohibición, abolición, desde hace casi dos siglos: la esclavitud. Una práctica condenada por diversas normas internacionales, tanto a nivel universal como regional. Ante la innegable existencia de formas c...
Dessislava Kostova – Pickett
Full Text Available We will start with an analysis structure that defines the key areas in which long-term funding sources will be analyzed and attracted. We will then look at the techniques for calculating the impact on the company's financial performance caused by the introduction of new capital from each of the major sources. We will turn to the often used form of graphing, EBIT (break before interest and tax break-even chart to demonstrate the dynamic impact of financial choices, which changes the company's situation. Once we touch the leases as a special source, we will list the key issues involved in the stock options.
Benjamin F. Cummings
Full Text Available This paper reviews economic theory related to investment advice. This theory explains 1 why financial advisors need to be carefully regulated for the benefit of both the investment advice industry and for consumers, 2 why principles-based regulation (e.g., a fiduciary standard is more efficient than rules-based regulation, 3 why dual regulation of financial professionals providing investment or insurance advice is inefficient and inequitable policy, and 4 why the application of a universal and uniform fiduciary standard will be difficult to implement.
Simplice A. Asongu
Full Text Available The employment of financial development indicators without due consideration to country/regional specific financial development realities remains an issue of substantial policy relevance. Financial depth in the perspective of money supply is not equal to liquid liabilities in every development context. This paper introduces complementary indicators to the existing Financial Development and Structure Database (FDSD. Dynamic panel system GMM estimations are applied. Different specifications, non-overlapping intervals and control variables are used to check the consistency of estimated coefficients. Our results suggest that from an absolute standpoint (GDP base measures, all financial sectors are pro-poor. However, three interesting findings are drawn from measures of sector importance. (1 The expansion of the formal financial sector to the detriment of other financial sectors has a disequalizing income effect. (2 Growth of informal and semi-formal financial sectors at the expense of the formal financial sector has an income equalizing effect. (3 The positive income redistributive effect of semi-formal finance in financial sector competition is higher than the corresponding impact of informal finance. It unites two streams of research by contributing at the same time to the macroeconomic literature on measuring financial development and responding to the growing field of economic development by means of informal financial sector promotion and microfinance. The paper suggests a practicable way to disentangle the effects of the various financial sectors on economic development. The equation of financial depth in the perspective of money supply to liquid liabilities has put on the margin the burgeoning informal financial sector in developing countries. The phenomenon of mobile banking is such an example
LangPro is an automated theorem prover for natural language (https://github.com/kovvalsky/LangPro). Given a set of premises and a hypothesis, it is able to prove semantic relations between them. The prover is based on a version of analytic tableau method specially designed for natural logic. The
Proquest agriculture ProQuest adalah database (pangkalan data) jurnal elektronik yang berpusat di Ann Arbor USA, menyediakan sumber informasi ilmiah bagi peneliti dan mahasiswa dalam berbagai disiplin ilmu. Perpustakaan Universitas Sumatera Utara (USU) melanggan ProQuest sejak tahun 2003 hingga saat ini, oleh Perpustakaan USU
Fuhlendorff, J; Gether, U; Aakerlund, L
, Pro34]NPY is also active in vivo as it is even more potent than NPY in increasing blood pressure in anesthetized rats. It is concluded that [Leu31, Pro34]NPY is a specific Y1 receptor agonist and that the analog or variants of it can be useful in delineating the physiological importance of Y1...
Costa, André Izidoro Ferreira da [UNESP
O estudo da formação de planetas terrestres no Sistema Solar, é crucial para compre- endermos como outros sistemas planetários formam e também inferir as condições que poderiam ter influenciado a origem e evolução de vida na Terra. Esta Tese de douto- rado apresenta um estudo numérico da formação de planetas terrestres. Nosso objetivo principal é analisar o último estágio da formação desses planetas no Sistema Solar, em particular, a formação de Marte e a origem da água da Terra. Esses dois p...
Fumero, Ascension; Santamaria, Carlos; Johnson-Laird, Philip
.... Encontramos parcialmente confirmada la hipotesis. Diferentes rasgos dieron lugar a distintas formas de pensar, lo que tuvo como consecuencia que en ciertos casos los participantes razonaron mejor en los campos pertinentes a su personalidad...
Poulsen, Rolf; Rasmussen, Kourosh Marjani
In the basic Markowitz and Merton models, a stock’s weight in efficient portfolios goes up if its expected rate of return goes up. Put differently, there are no financial Giffen goods. By an example from mortgage choice we illustrate that for more complicated portfolio problems Giffen effects do...
The tempestuous rise of finance in contemporary capitalism has incited a frantic search for new conceptual tools to make empirical and theoretical sense of it. Financialization and the theoretical connotations it carries, is one such new conceptual tool. Although a growing number of scholars are
Taylor, Michael G.
This report synthesizes experiences in a number of countries (United Kingdom, Netherlands, Germany, Australia, Japan) on the market economy in higher education. Considered are market forces, various financial structures (institutional budgets, student funding, research infrastructure, other income, staffing), and implications for the future. (MSE)
van Raaij, W.F.
Consumer financial behavior is a domain between micro-economics, behavioral finance, and marketing. It is based on insights and behavioral theories from cognitive, economic, and social psychology (biases, heuristics, social influences), in the context of and sometimes in conflict with micro-economic
Vera-Toscano, Esperanza; Ateca-Amestoy, Victoria; Serrano-Del-Rosal, Rafael
This paper aims to contribute further research on the conceptualization of individual financial satisfaction as a particular domain of satisfaction with life as a whole. Based on the 2003 "Survey on Living Conditions and Poverty" for Andalucia (Spain) and using a self-reported measure of welfare, ordered probit models are used to analyze…
Ólafsson, Tjörvi; Pétursson, Thórarinn G.
The recent global financial tsunami has had economic consequences that have not been witnessed since the Great Depression. But while some countries suffered a particularly large contraction in economic activity on top of a system-wide banking collapse, others came off relatively lightly...
May 18, 1991 ... The financial position of 5th- and 6th-year medical students at the University of Cape Town was analysed. The median annual expenditure for a 6th-year student in private accom- modation is R13790. The trend in applicants to medical school has changed, with proportionally more now coming.
This work provides basic information about consolidation and consolidated financial statements. In the beginning there are definisions of the members of the group under discussion and their relationship. Hereafter concepts of consolidation, accounting methods and methods of consolidation are discussed. It also compares approach of different accounting systems to consolidation.
Pontoppidan, Caroline Aggestam
The advance of International Financial Reporting Standards (IFRS) across the globe has accelerated over the last few years. This is placing increasing demands on educators to respond to these changes by an increased focus on IFRS in the curricula of accounting students. This paper reviews a range...
Vera Lúcia Lemos Basto Echenique
Full Text Available This paper presents a disucssion about the professional training of qualified human resources and the role of the university in this kind of preparation considering the present developement reality.O testo apresenta uma discussão sobre a formação profissional, o preparo de mão-de-obra qualificada e o papel da universidade frente a essa formação, considerando a realidade desenvolvida atual.
Full Text Available Supraglottic devices have changed the face of the airway management. These devices have contributed in a big way in airway management especially, in the difficult airway scenario significantly decreasing the pharyngolaryngeal morbidity. There is a plethora of these devices, which has been well matched by their wider acceptance in clinical practice. ProSeal laryngeal mask airway (PLMA is one such frequently used device employed for spontaneous as well as controlled ventilation. However, the use of PLMAat tunes maybe associated with certain problems. Some of the problems related with its use are unique while others are akin to the classic laryngeal mask airway (eLMA. However, expertise is needed for its safe and judicious use, correct placement, recognition and management of its various malpositions and complications. The present article describes the tests employed for proper confirmation of placementto assess the ventilatooy and the drain tube functions of the mask, diagnosis of various malpositions and the management of these aspects. All these areas have been highlighted under the heading of troubleshooting PLMA. Many problems can be solved by proper patient and procedure selection, maintaining adequate depth of anaesthesia, diagnosis and management of malpositions. Proper fixation of the device and monitoring cuff pressure intraopera-tively may bring down the incidence of airway morbidity.
Ayuba A. Aminu
Full Text Available The importance of financial ethics and its application in financial reporting of banks cannot be ignored as it assists in building public confidence and fostering professionalism. However, the non-compliance and conformity with Nigerian Financial Regulatory Authorities prudential guidelines in the preparation of financial statements lead to incomplete or false information. The objective of the study is to examine the application of financial ethics in annual financial reporting of banks. The study employed primary and secondary data and stratified and purposive sampling techniques were used in which 20 questionnaires were administered to respondents. ANOVA and chi-square were in analysis and the findings revealed that there are significant unethical practices in the preparation of financial reports of banks in Nigeria. The study recommends that more emphasis and attention should be given to ethical standards in all banks and banks should give out clear reports of their financial activities to the regulatory authorities.
Khalily, M.A. Baqui
Like in many other countries, inclusive finance for inclusive growth has become a policy issue in Bangladesh following the global financial crisis in 2008. Over the past 10 years, intensity of financial deepening and access to financial services has increased. Both banks and microfinance institutions have contributed to higher intensity. A recent study shows that around 40% of the adult population and 75% of households have access to financial services in Bangladesh. Several factors may have ...
The role of financial monitoring in Ukraine is defined in the article. It is suggested how to manage operation of the system of state financial monitoring as a component of Ukrainian financial security. The stages of financial monitoring development in Ukraine are systematized. The algorithm of main processes of interaction between banking institutions, state and judicial authorities regarding antimoney laundering, terrorist and spread of mass-destruction weapons financing.
Evans, Laurel; Maio, Gregory R.; Corner, Adam; Hodgetts, Carl J.; Ahmed, Sameera; Hahn, Ulrike
Inspired by the principles used to market physical products, campaigns to promote pro-environmental behaviour have increasingly emphasized self-interested (for example, economic) reasons for engaging with a self-transcendent cause (that is, protecting the environment). Yet, psychological evidence about values and behaviour suggests that giving self-interested reasons, rather than self-transcending reasons, to carry out a self-transcending action should be ineffective at increasing self-transcending behaviour more generally. In other words, such a campaign may fail to cause spillover, or an increase in other, different environmental behaviours. Here we show that recycling rates are dependent on the information participants receive about a separate environmental behaviour, car-sharing (carpooling in the USA). In two experiments, we found that recycling was significantly higher than control when participants received environmental information about car-sharing, but was no different from control when they received financial information or (in experiment 2) received both financial and environmental information. Our results suggest that, congruent with value theory, positive spillover from one environmental message to another behaviour (car-sharing to recycling) may occur primarily when self-transcending reasons alone are made salient.
Yom-Tov, Elad; Weber, Ingmar; Crain, Steven P
Background There is widespread use of the Internet to promote anorexia as a lifestyle choice. Pro-anorexia content can be harmful for people affected or at risk of having anorexia. That movement is actively engaged in sharing photos on social networks such as Flickr. Objective To study the characteristics of the online communities engaged in disseminating content that encourages eating disorders (known as “pro-anorexia”) and to investigate if the posting of such content is discouraged by the posting of recovery-oriented content. Methods The extraction of pro-anorexia and pro-recovery photographs from the photo sharing site Flickr pertaining to 242,710 photos from 491 users and analyzing four separate social networks therein. Results Pro-anorexia and pro-recovery communities interact to a much higher degree among themselves than what is expected from the distribution of contacts (only 59-72% of contacts but 74-83% of comments are made to members inside the community). Pro-recovery users employ similar words to those used by pro-anorexia users to describe their photographs, possibly in order to ensure that their content appears when pro-anorexia users search for images. Pro-anorexia users who are exposed to comments from the opposite camp are less likely to cease posting pro-anorexia photographs than those who do not receive such comments (46% versus 61%), and if they cease, they do so approximately three months later. Our observations show two highly active communities, where most interaction is within each community. However, the pro-recovery community takes steps to ensure that their content is visible to the pro-anorexia community, both by using textual descriptions of their photographs that are similar to those used by the pro-anorexia group and by commenting to pro-anorexia content. The latter activity is, however, counterproductive, as it entrenches pro-anorexia users in their stance. Conclusions Our results highlight the nature of pro-anorexia and pro
Yom-Tov, Elad; Fernandez-Luque, Luis; Weber, Ingmar; Crain, Steven P
There is widespread use of the Internet to promote anorexia as a lifestyle choice. Pro-anorexia content can be harmful for people affected or at risk of having anorexia. That movement is actively engaged in sharing photos on social networks such as Flickr. To study the characteristics of the online communities engaged in disseminating content that encourages eating disorders (known as "pro-anorexia") and to investigate if the posting of such content is discouraged by the posting of recovery-oriented content. The extraction of pro-anorexia and pro-recovery photographs from the photo sharing site Flickr pertaining to 242,710 photos from 491 users and analyzing four separate social networks therein. Pro-anorexia and pro-recovery communities interact to a much higher degree among themselves than what is expected from the distribution of contacts (only 59-72% of contacts but 74-83% of comments are made to members inside the community). Pro-recovery users employ similar words to those used by pro-anorexia users to describe their photographs, possibly in order to ensure that their content appears when pro-anorexia users search for images. Pro-anorexia users who are exposed to comments from the opposite camp are less likely to cease posting pro-anorexia photographs than those who do not receive such comments (46% versus 61%), and if they cease, they do so approximately three months later. Our observations show two highly active communities, where most interaction is within each community. However, the pro-recovery community takes steps to ensure that their content is visible to the pro-anorexia community, both by using textual descriptions of their photographs that are similar to those used by the pro-anorexia group and by commenting to pro-anorexia content. The latter activity is, however, counterproductive, as it entrenches pro-anorexia users in their stance. Our results highlight the nature of pro-anorexia and pro-recovery photo sharing and accentuate the need for
Britt, Sonya L.; Canale, Anthony; Fernatt, Fred; Stutz, Kristen; Tibbetts, Racquel
This study had two distinct purposes. First, to determine the predictors of financial stress among college students who sought free peer-based financial counseling from a large Midwestern university (N = 675). Secondly, to determine the effectiveness of the particular financial counseling center from a subsample of those who sought help (N = 97).…
Sayinzoga, Aussi; Bulte, E.H.|info:eu-repo/dai/nl/141315245; Lensink, Robert
We organise a field experiment with smallholder farmers in Rwanda to measure the impact of financial literacy training on financial knowledge and behaviour. The training increased financial literacy of participants, changed their savings and borrowing behaviour and had a positive effect on the new
Using data on Indian state-owned banks for 1997-2007, the article tests the relationship between financial inclusion and financial fragility. The findings reveal that these variables are intertwined, with each tending to reinforce the other. More importantly, financial fragility is a non-linear determinant of both availability and use of banking services.
Korb, Brian R.
Widows constitute a growing segment of the U.S. population; however, very little has been done to educate them on the basics of personal financial planning. The creation and implementation of financial planning education programs for widows can help them become more financially literate and free them from anxiety and fear. Interviews with eight…
Full Text Available Financial information has, indisputably, an important effect in economics. To form an effective capital market, financial information must be reliable and accurate. Misleading financial information always has a negative impact on economic decision taken by users. It is known that financial information as the cornerstone of financial markets, can improve economic performance in several ways. Nowadays we are facing economic crisis due to irregularities of presentation of financial statements to users. Misunderstandings cause economic recession. Detection of fraudulent financial information, is an important issue facing the auditing profession. Currently, bankruptcy of companies around the world, leaves millions of people without jobs, this is caused by financial information which is manipulated by companies. The purpose of this paper is to analyze the effects of errors and manipulation committed in the financial information sector on the real economy. Also one of the purposes of this paper is to analyze error and fraud in financial statements how it effects the real economy and the reasons for committing fraud in financial statements. Also, several suggestions are included in this study about actions that can be taken to prevent errors and manipulation in financial information.
Although textbooks present corporate finance using a topical approach, good financial management requires an organic approach that integrates the various assignments financial managers confront every day. Breaking the tasks into meaningful subcategories, the current article offers one approach.
The audit objective was to determine whether the OASD(C31) methods for preparing FY 1996 CIM, general purpose financial statements will result in auditable and complete general purpose financial statements...
Allison, Douglas; Barry, Kevin; Beaver, Philip; Browne, Michael; Cubillos, Claudio; Hanger, Wallace; Kluchko, Luke; LaDue, Charles; McGhee, Michael; Mitsoff, Gregory
.... The industry includes those firms that provide financial services to organizations or individuals, the government agencies that regulate the industry, and the markets that facilitate the exchange of financial assets...
Jarecke, Jodi; Taylor, Edward W.; Hira, Tahira K.
Exploring the pedagogical approaches of four women's financial literacy education programs, this chapter provides an overview of trends and needs in financial education for women and offers pedagogical strategies for teaching women about finance.
Romantsov, Tatyana; Culham, Doreen E; Caplan, Tavia; Garner, Jennifer; Hodges, Robert S; Wood, Janet M
Osmosensing transporter ProP protects bacteria from osmotically induced dehydration by mediating the uptake of zwitterionic osmolytes. ProP activity is a sigmoidal function of the osmolality. ProP orthologues share an extended, cytoplasmic C-terminal domain. Orthologues with and without a C-terminal, α-helical coiled-coil domain respond similarly to the osmolality. ProP concentrates at the poles and septa of Escherichia coli cells in a cardiolipin (CL)-dependent manner. The roles of phospholipids and the C-terminal domain in subcellular localization of ProP were explored. Liposome association of peptides representing the C-terminal domains of ProP orthologues and variants in vitro was compared with subcellular localization of the corresponding orthologues and variants in vivo. In the absence of coiled-coil formation, the C-terminal domain bound liposomes and ProP concentrated at the cell poles in a CL-independent manner. The presence of the coiled-coil replaced those phenomena with CL-dependent binding and localization. The effects of amino acid replacements on lipid association of the C-terminal peptide fully recapitulated their effects on the subcellular localization of ProP. These data suggest that polar localization of ProP results from association of its C-terminal domain with the anionic lipid-enriched membrane at the cell poles. The coiled-coil domain present on only some orthologues renders that phenomenon CL-dependent. © 2016 John Wiley & Sons Ltd.
Caitlin Bokulic; Erin Henry; George A. Plesko
.... The reconciliation compares the financial statement income of a firm's consolidated financial statement entities to the financial statement income of a firm's tax return entities on a worldwide...
Foss, Nicolai; Milagres, Rosileia
An influential body of literature in macro-management research (notably, organization theory and strategic management) associates pro-social motivation solely with firm-like organizations, suggesting that such motivation cannot thrive under more market-like arrangements. We question this argument...... on theoretical, as well as empirical, grounds. As to the latter, we discuss the specific case of a network of firms in Brazil, the Genolyptus network. We argue that this particular network manifests strong pro-social motivations. This implies that pro-social motivations may thrive beyond corporate boundaries......-social motivations in non-firm governance structures....
GPU Pro3, the third volume in the GPU Pro book series, offers practical tips and techniques for creating real-time graphics that are useful to beginners and seasoned game and graphics programmers alike. Section editors Wolfgang Engel, Christopher Oat, Carsten Dachsbacher, Wessam Bahnassi, and Sebastien St-Laurent have once again brought together a high-quality collection of cutting-edge techniques for advanced GPU programming. With contributions by more than 50 experts, GPU Pro3: Advanced Rendering Techniques covers battle-tested tips and tricks for creating interesting geometry, realistic sha
Full Text Available This paper explores how well equipped today’s households are to make complex financial decisions in the face of often high-cost and high-risk financial instruments. Specifically we focus on financial literacy. Most importantly, we describe the geography of financial literacy, i.e., how financial literacy is distributed across the fifty US states. We describe the correlation of financial literacy and some important aggregate variables, such as state-level poverty rates. Finally, we examine the extent to which differences in financial literacy can be explained by states’ demographic and economic characteristics. To assess financial literacy, five questions were added to the 2009 National Financial Capability Study, covering fundamental concepts of economics and finance encountered in everyday life: simple calculations about interest rates and inflation, the workings of risk diversification, the relationship between bond prices and interest rates, and the relationship between interest payments and maturity in mortgages. We constructed an index of financial literacy based on the number of correct answers provided by each respondent to the five financial literacy questions. The financial literacy index reveals wide variation in financial literacy across states. Much of the variation is attributable to differences in the demographic makeup of the states; however, a handful of states have either higher or lower levels of financial literacy than is explained by demographics alone. Also, there is a significant correlation between the financial literacy of a state and that state’s poverty level. The findings indicate directions for policy makers and practitioners interested in targeting areas where financial literacy is low.
Stability in financial institutions and in financial markets are closely intertwined. Banks and other financial institutions need liquid markets through which to conduct risk management. And markets need the back-up liquidity lines provided by financial institutions. Market liquidity depends not only on objective, exogenous factors, but also on endogenous market dynamics. Central banks responsible for systemic stability need to consider how far their traditional responsibility for the health ...
International Monetary Fund
This assessment is a review of the financial environment of Malaysia. Like many other Asian countries, Malaysia experienced financial distress in the late 1990s, but the country’s policy reforms have moved it to a successful economy. A ten-year financial plan (2001–10) by Bank Negara Malaysia restructured the financial sector. Banks were well capitalized, household debts were strengthened, and securities and insurances were developed. Malaysia thus became the global center for Islamic finance...
Suwailem, Sami Al
Islamic financial industry is growing rapidly. Markets are increasingly appreciat-ing Islamic instruments, and more institutions are willing to provide Islamic services to their clients. However, development of Islamic financial products through appropriate processes of financial engineering has remained an important area of researches. Two issues are always faced by any Islamic financial products in one go, competitiveness and shariah compliance. Not only Islamically acceptable, but any Isla...
Conneely, James F.
Strong financial management is a strategy for strategic planning success in student affairs. It is crucial that student affairs professionals understand the necessity of linking their strategic planning with their financial management processes. An effective strategic planner needs strong financial management skills to implement the plan over…
Beck, T.; Claessens, S.; Schmukler, S.L.; Caprio, G.; Beck, T.; Claessens, S.; Schmukler, S.L.
Financial globalization, the integration of countries with the global financial system, has increased substantially since the 1970s and particularly with more force since the 1990s. Financial globalization has shown to pose both benefits and risks to developed countries and developing countries
Jurevičienė, Daiva; Gausienė, Eglė
The article deals with different interpretations of peculiarities of individuals' financial behaviour. The adaptability of Efficient Market Hypothesis (rational and irrational investors' behaviour and their influence on market efficiency) and Behavioural Finance (by separating into two building blocks: Cognitive Biases and Limits of Arbitrage) to individuals' financial behaviour interpretation is summarized and compared as well as basic theories defining individuals' financial behaviour: Abso...
Tikhonov, Yuriy A.; Pudovkina, Olga E.; Permjakova, Juliana V.
The relevance of this research is caused by the need of strengthening a role of monetary regulators to prevent financial bubbles in the financial markets. The aim of the article is the analysis of a problem of crisis phenomena in the markets of financial assets owing to an inadequate growth of their cost, owing to subjective reasons. The leading…
ABSTRACT. The study examines the impact of the adoption of International Financial Reporting Standards. (IFRS) on the quality of financial reporting in Nigeria. The study utilises a period based ap- proach to analyse changes in the degree of financial reporting quality (FRQ) that hinges on three proxies: Value Relevance, ...
This article identifies trusts as a legal structure associated with the global spread of financialization. Although trusts originated in Medieval England, they have acquired a new significance in contemporary finance by virtue of their advantages in terms of 10 profit maximization and capital...... mobility. As a result, trusts have become common in contemporary structured finance for corporations, in addition to their traditional functions as estate planning and asset protection vehicles for high-net-worth individuals. This article specifies three ways in which the trust structure has facilitated...... the global spread of financialization: by privileging the rentier–investor within the 15 world economy; by perpetuating a distinctively Anglo-American approach to finance internationally; and by increasing the autonomy of finance vis-a-vis the nation-state. This study shares the primarily descriptive...
The purpose of this paper is to investigate factors underlying the buildup to the 'Financial crisis' in Malaysia. As earlier researchers pointed out, the direct cause of currency crisis is the exchange rate arrangement. After 1995, dollar-peg system raised the value of ringgit against Japanese yen, which deteriorated the country's competitiveness. In 1990's, favorable interest rates, better fundamentals and expected high value of ringgit attracted large volume of funds from overseas. Most...
Campbell, John L.
for each other's shortcomings rather than reinforce each other's incentives. This paper uses evidence from the US financial crisis of 2008 to adjudicate this debate. It argues that different types of institutional complementarities are necessary in combination to ensure market stability and successful......Many comparative political economists hold that market performance depends on the presence of institutional complementarities. Some argue that when institutions reinforce similar incentives markets work best. Others disagree and argue that for markets to function well institutions must compensate...
Vitting Andersen, Jørgen; Vrontos, Ioannis; Dellaportas, Petros; Galam, Serge
Since the attribution of the Nobel prize in 2002 to Kahneman for prospect theory, behavioral finance has become an increasingly important subfield of finance. However the main parts of behavioral finance, prospect theory included, understand financial markets through individual investment behavior. Behavioral finance thereby ignores any interaction between participants. We introduce a socio-financial model (Vitting Andersen J. and Nowak A., An Introduction to Socio-Finance (Springer, Berlin) 2013) that studies the impact of communication on the pricing in financial markets. Considering the simplest possible case where each market participant has either a positive (bullish) or negative (bearish) sentiment with respect to the market, we model the evolution of the sentiment in the population due to communication in subgroups of different sizes. Nonlinear feedback effects between the market performance and changes in sentiments are taken into account by assuming that the market performance is dependent on changes in sentiments (e.g., a large sudden positive change in bullishness would lead to more buying). The market performance in turn has an impact on the sentiment through the transition probabilities to change an opinion in a group of a given size. The idea is that if for example the market has observed a recent downturn, it will be easier for even a bearish minority to convince a bullish majority to change opinion compared to the case where the meeting takes place in a bullish upturn of the market. Within the framework of our proposed model, financial markets stylized facts such as volatility clustering and extreme events may be perceived as arising due to abrupt sentiment changes via ongoing communication of the market participants. The model introduces a new volatility measure which is apt of capturing volatility clustering and from maximum-likelihood analysis we are able to apply the model to real data and give additional long term insight into where a market is
This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects......: business entities, the transformation process, types of businesses, stakeholders, legislation, the annual report, the VAT system, double-entry bookkeeping, inventories, and year-end cast flow analysis....
Nõmper, Ants, 1977-
Kriminaalmenetluses kehtivast põhimõttest in dubio pro reo, mille kohaselt kõik kohtu arvates ebapiisavalt tõendatud asjaolud tuleb tõlgendada nii, nagu on kohtualusele kasulik. Patsiendikaitsest
Tips and techniques for forward-thinking MacBook Pro users Now that you have a MacBook Pro, you need just one more accessory, your very own copy of MacBook Pro Portable Genius, Third Edition. This handy, compact book lets you in on a wealth of tips and tricks, so you get the very most out of Apple's very popular notebook. Discover the latest on the most recent release of iLife, get the skinny on the new Intel Core i7 and i5 processors in the Pro, see how to go wireless in a smart way, and much more. The book is easy to navigate, doesn't skimp on the essentials, and helps you save time and avoi
Proquest science ProQuest adalah database (pangkalan data) jurnal elektronik yang berpusat di Ann Arbor USA, menyediakan sumber informasi ilmiah bagi peneliti dan mahasiswa dalam berbagai disiplin ilmu, oleh Perpustakaan USU
Bishop, Judith; Tillmann, Nikolai; Puder, Arno; Naik, Vinayak
Programming for Mobile and Touch (PRoMoTo'13) was held at the 2013 ACM SIGPLAN conference on Systems, Programming, Languages and Applications (SPLASH 2013), October 2013 in Indianapolis, USA. Submissions for this event were invited in the general area of mobile and touch-oriented programming languages and programming environments, and teaching of programming for mobile devices. These are proceedings of the PRoMoTo'13.
Having worked in the Employees and Commercial Payments Branch of the Financial Management Division for the past 3 summers, I have seen the many changes that have occurred within the NASA organization. As I return each summer, I find that new programs and systems have been adapted to better serve the needs of the Center and of the Agency. The NASA Agency has transformed itself the past couple years with the implementation of the Integrated Financial Management Program (IFMP). IFMP is designed to allow the Agency to improve its management of its Financial, Physical, and Human Resources through the use of multiple enterprise module applications. With my mentor, Joseph Kan, being the branch chief of the Employees and Commercial Payments Branch, I have been exposed to several modules, such as Travel Manager, WebTads, and Core Financial/SAP, which were implemented in the last couple of years under the IFMP. The implementation of these agency-wide systems has sometimes proven to be troublesome. Prior to IFMP, each NASA Center utilizes their own systems for Payroll, Travel, Accounts Payable, etc. But with the implementation of the Integrated Financial Management Program, all the "legacy" systems had to be eliminated. As a result, a great deal of enhancement and preparation work is necessary to ease the transformation from the old systems to the new. All this work occurs simultaneously; for example, e-Payroll will "go live" in several months, but a system like Travel Manager will need to have information upgraded within the system to meet the requirements set by Headquarters. My assignments this summer have given me the opportunity to become involved with such work. So far, I have been given the opportunity to participate in projects resulting from a congressional request, several bankcard reconciliations, updating routing lists for Travel Manager, updating the majordomo list for Travel Manager approvers and point of contacts, and a NASA Headquarters project involving
... Fiscal Service Financial Management Service Proposed Collection of Information; Financial Institution... the Financial Institution Agreement and Application AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and request for comments. SUMMARY: The Financial Management Service, as...
Full Text Available Poor financial literacy may lead to poor life choices. These life choices can create or contribute to financial stress with adverse consequences - not the least of which may be homelessness. These issues are relatively well understood, but there is limited research on the link between financial stress, financial literacy and counselling, and homelessness. Specifically, there has been little research on how improved financial literacy and appropriate financial counselling might help to prevent homelessness. This paper synthesises existing literature on this topic and considers these issues using the ABCX family stress model of Hill (1958 using data from an Australian program aimed at alleviating family homelessness, the Home Advice Program. We provide evidence that suggests that case management and support which incorporates financial counselling and financial literacy can assist in moderating the impact of financial stress and help those at risk of homelessness. The findings have implications for public policy in the areas of financial education, consumer finance, and social services provision.
Dalsted, N L
Financial management has emerged as a critical component in the long-term viability of today's ranches and farms. Proper and timely financial reporting and analysis of financial statements are valuable tools that agricultural producers can use to monitor, coordinate, and plan their operational production and marketing schemes and strategies. A side note to preparation of financial statements. With the concerns over lender liability issues associated with statements either assisted with or prepared by a lending officer, agricultural producers will be responsible for preparing their own statements. The lending institutions may prepare their own statements in their assessment of the financial condition of a business and or individual, but, ultimately, the responsibility of financial statements is the borrower's. Some of the material presented in this article provides important input for use in such analytical programs as the National Cattlemen's Association, Integrated Resource Committees, and Standard Performance Analysis (SPA). SPA techniques and associated software have been or currently are under development for cow-calf, stocker, seedstock, and sheep enterprises. Critical to the analysis is having complete and correct financial statements. These analytical programs build on the financial statements. These analytical programs build on the financial statements as recommended by the FFSTF. Proper financial reporting is critical not only to a SPA assessment but also to the overall financial management of today's farms and ranches. Recognizing the importance of financial management in production agriculture is not enough, taking a proactive stance in one's financial plan is paramount to success. Failure to do so will only enhance the exit rates of producers from production agriculture.
Arseniev-Koehler, Alina; Lee, Hedwig; McCormick, Tyler; Moreno, Megan A
Pro-eating disorder (ED) online movements support engagement with ED lifestyles and are associated with negative health consequences for adolescents with EDs. Twitter is a popular social media site among adolescents that provides a unique setting for Pro-ED content to be publicly exchanged. The purpose of this study was to investigate Pro-ED Twitter profiles' references to EDs and how their social connections (followers) reference EDs. A purposeful sample of 45 Pro-ED profiles was selected from Twitter. Profile information, all tweets, and a random sample of 100 of their followers' profile information were collected for content analysis using the Twitter Application Programming Interface. A codebook based on ED screening guidelines was applied to evaluate ED references. For each Pro-ED profile, proportion of tweets with ED references and proportion of followers with ED references in their own profile were evaluated. In total, our 45 Pro-ED profiles generated 4,245 tweets for analysis. A median of 36.4% of profiles' tweets contained ED references. Pro-ED profiles had a median of 173 followers, and a median of 44.5% of followers had ED references. Pro-ED profiles with more tweets with ED references also tended to have more followers with ED references (β = .37, p Twitter might provide social support, but in the Pro-ED context this activity might also reinforce an ED identity. Copyright © 2016 The Society for Adolescent Health and Medicine. All rights reserved.
Edson do Carmo Inforsato
Full Text Available Este artigo, ancorado em estudos recentes e antigos, mostra o afastamento dos cursos de formação de professores em relação aos elementos que compõem a prática profissional docente. Favorável a uma aproximação efetiva com o contexto das práticas de sala de aula, o autor defende a idéia de uma formação de professores atrelada aos problemas e necessidades da prática docente no ensino formal de 1º e 2º graus.
Vinícius R. Barbosa
Full Text Available Trata-se de resenha da obra de José Damião de Lima Trindade, intitulada "Os direitos humanos na perspectiva de Marx e Engels: emancipação política e emancipação humana". O autor apresenta um estudo minucioso do pensamento de Marx e Engels, enfatizando os pontos dedicados à questão dos direitos humanos e demonstrando como o desenvolvimento da teoria marxiana levou à compreensão do direito como sendo a forma jurídica da forma mais essencial do modo de produção capitalista: a mercadoria.
Full Text Available The debut of the new millennium is marked by the increased economic and social imbalances. An important task of economic science is to identify the causes and factors that contributed to the radical transformation of the unfolding conditions of economic activity. The existence of different perspectives to approach the new realities may offer greater opportunities for decrypting the conditions that generated so far unknown developments, as well as for shaping solutions to promote new paths of progress and civilization. The defining with profound implications on the economy and society is represented by the globalization. From this perspective, we have analysed the new dimensions of capital accumulation and economic growth in the context of deregulation and liberalization of the international capital movements. In this context, we have noticed the increasing influence of the financial markets on the economy, the tendency to remove the finances from the real economy requirements, the growing role of external financing using more volatile capital goods, increased competition regarding the access to financing, the significant increase of power of the international capital markets whose characteristic is represented by the increased instability, the implications of the investors’ obsession with an excessive profitableness of their own funds and the expansion of using sophisticated financial products. Realities of today’s financial markets, which are the subject of numerous studies and analysis, have contributed to the association of the arguments that are contesting the thesis on the virtues of self-regulation markets and promoting a new paradigm, within which finances should subordinate the requirements of a balanced and sustained economic growth.
of ‘tax havens’. The chapter argues in consequence that policy success relies on an admixture of unilateral innovation and mutually reinforcing policy instruments. In the context of the global financial crisis and acute concerns regarding fiscal capacity US intervention has had a catalytic effect. EU......This chapter assesses the role of the EU in the regulation of tax evasion and tax avoidance. This role has historically been constrained by institutional limits on EU policy in the area of direct taxation and a severe collective action problem extenuated by an EU membership which includes a number...
Full Text Available The paper analyses the nature and extent of the offshore world, a grey area that is playing a major role in present-day economy. The main institutions moulding this peculiar environment are discussed: preferential tax regimes, tax havens and offshore financial centers. Their role in the globalised world is outlined after a scrutiny of the specialized literature, reports by non-governmental bodies and companies’ advertisings. Finally, we present a tentative reconstruction of its geographical organization, inclusive of cartographic representations of the main international networks.
In conditions of severe market competition and economic turmoil financial security of agricultural businesses largely depends on the effectiveness of management decisions, reporting being the information support to ensure such decision making. Thus, the practice of preparing accounting figures and their adjustment has a direct effect on agricultural businesses financial security. Having been generalized at the industry level, statistical and financial statements are used for the development o...
Full Text Available The purpose of this paper is to present the "normalization accounting practices" specific anglo-saxon countries, it is devoid of normative reference systems being influenced by operational practice. Accounting rules that define economic evaluation procedures for recording and best practices resulting from active and fully recognized by professional accountants that are encoded by authoritative professional bodies, respecting the best financial and economic doctrines. Yet another object of the work is to show the effects of international standards of financial reporting on financial audit and financial control then the accountant.
... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Determination of pro rata share. 50... INSURANCE PROGRAM Cap on Annual Liability § 50.92 Determination of pro rata share. (a) Pro rata loss... compliance with pro rata payments in accordance with the effective date of the PRLP. (2) Determine an interim...
López de Lucio, Ramón
López de Lucio, Ramón: “Tejidos residenciales densos y complejos (formas, tipos edificatorios, agrupaciones)”. En el libro “La sostenibilidad en el proyecto arquitectónico y urbanístico”, Ed. Mairea Libros, Madrid, 2005.
Full Text Available Financial diagnosis is a part of a company’s general diagnosis. The role of the financial diagnosis is to establish the situation of the company at a given time, to see if it is viable, to help the decision-makers to take the best measures to continue or cease the activity, or to sell, buy or liquidate the company. Each entity is unique and arbitrarily applying some analysis models used by other companies can lead to significant errors. One cannot analyze in the same way a company that produces household products and a trade company. In the first one, the working capital must be positive, because permanent capitals must finance the fixed assets which have a high value, and the working capital will finance the operating cycle. In case of a trade company, a negative working capital might represent a positive activity, because the duration of the operating cycle is much shorter, and short term sources can also finance the company’s tangible assets.
Kolesnikov, A. V.; Rühl, T.
We introduce the concept of the ensemble averaging for financial markets. We address the question of equality of ensemble and time averaging in their sequence and investigate if these averagings are equivalent for large amount of equity indices and branches. We start with the model of Gaussian-distributed returns, equal-weighted stocks in each index and absence of correlations within a single day and show that even this oversimplified model captures already the run of the corresponding index reasonably well due to its self-averaging properties. We introduce the concept of the instant cross-sectional volatility and discuss its relation to the ordinary time-resolved counterpart. The role of the cross-sectional volatility for the description of the corresponding index as well as the role of correlations between the single stocks and the role of non-Gaussianity of stock distributions is briefly discussed. Our model reveals quickly and efficiently some anomalies or bubbles in a particular financial market and gives an estimate of how large these effects can be and how quickly they disappear.
Full Text Available Este artigo se propõe a analisar a questão da forma musical a partir do momento em que temos, no início do século XX, uma ruptura com sua predeterminação, passando a se configurar como o resultado de diferentes operações ou processos de composição. Neste contexto, abordamos a noção de forma estatística, ligada ao isomorfismo e à continuidade entre as diferentes escalas temporais presentes numa obra musical (MEYER-EPPLER, 2009 ; STOCKHAUSEN 1959; EIMERT, 1959 e ao princípio do grau de mudança (STOCKHAUSEN, 1989b ; KOENIG, 1963, 1965, bem como a noção da forma como uma emergência, ligada ao heteromorfismo e à descontinuidade entre as diversas escalas temporais (VAGGIONE, 1994, 2010. Para tanto, trazemos como fundamentação teórica o método alagmático e o princípio da individuação das formas de Gilbert Simondon (2005, assim como as características morfológicas perceptivas de saliência (saillance e pregnância (prégnance de René Thom (1988, 1990a, além de sua teoria das catástrofes (THOM, 1985. No contexto proposto, a fusão de timbres é pensada como um processo alagmático gerador de novas formas, sendo analisada a partir de diferentes possibilidades tais como por jitter (DUBNOV; TISHBY; COHEN, 1997, síntese granular, permeabilidade (LIGETI, 2010a , micropolifonia (LIGETI, 2010c  e convolução (ERBE, 1997; JAFFE, 1987; ROADS, 1993; VAGGIONE, 1996. Concluímos a respeito dos processos de fusão analisados não apenas considerando-os isoladamente, mas como operações que propiciam o nascimento da forma musical, afirmando o pensamento da forma como um processo e não como algo definido a priori.
Belschak, F.D.; den Hartog, D.N.
The paper aims to further knowledge of proactive employee behaviour by exploring whether pro-organizational, prosocial, and pro-self focused proactive behaviour can be measured in an empirically distinct manner, and whether these types of proactive behaviour show differential relationships with
Gammon, Earl; Wigan, Duncan
of financial innovation premised on pecuniary expedients and aspirations of market completion. As we argue, in a broader affective economy, contemporary financial innovation serves invidious ends, providing a means of attaining social distinction, constituting a medium for violent expenditure and bestowing...... access to sovereign expression on its purveyors. Highlighting the non-rational dimension of financial markets prompts a reconsideration of the nature of crisis and the means of its redress.......This article advances towards the reconceptualization of financial innovation. It examines the calamitous role of financial innovation in the global financial crisis, developing a non-rational theorization of finance within the social economy that factors in the role of affect. Outlining...
Full Text Available This paper tries a conceptual framing of the issue of financial stability in economic theory and also to identify solutions to address episodes of financial instability. An essential reference is Minsky's financial instability hypothesis, which argues that a fundamental feature of the financial system is that it swings between robustness and fragility and these pendulum swings are an integral part of the process that generates the business cycle. Studies show that the effects of banking crises on economic activity are important both in magnitude and duration. Recently, macroprudential policy stood out as a central pillar in promoting financial stability in a broad sense. Regarding specific objectives of macroprudential policy, the prevalent vision refers to limiting systemic risk and macroeconomic costs of financial crises, but there are also important nuances.
Full Text Available This study determines the importance of financial education in contemporary societies. A review of various organizations for increasing financial education whose individual and societal importance has been internationally accepted is also offered. Towards this end initiatives undertaken by international organizations and national authorities are examined. Aspects of these initiatives that can be offered as best practices for developing nations are identified. For the Turkish case financial education examples that can be organized under public authority leadership, with NGO participation are collated. Various experiences about measuring and increasing financial literacy are examined. Among these are the implementations in Australia, Japan, England and the United States. It is put forth, in light of international experience, that increasing access to financial education and efficiency of financial services are possible through, informing, education and consulting.
. This research extends prior research by developing a conceptual framework explaining how these constructs affect consumers' trust in their financial service provider. Based on two surveys comprising 764 pension consumers and 892 mortgage consumers, respectively, the results of this study indicate that financial...... healthiness, broad-scope trust, knowledge, and satisfaction positively affect narrow-scope trust in financial services. Furthermore, it is found that broad-scope trust negatively moderates the relationships between financial healthiness and narrow-scope trust and between satisfaction and narrow-scope trust......, respectively. In addition, the results marginally indicate that broad-scope trust negatively moderates the relationship between consumer financial knowledge and narrow-scope trust. This study encourages public policy makers, consumer organizations, and financial service providers to continue, improve, and...
Hastings, Justine S.; Madrian, Brigitte C.; Skimmyhorn, William L.
In this article we review the literature on financial literacy, financial education, and consumer financial outcomes. We consider how financial literacy is measured in the current literature, and examine how well the existing literature addresses whether financial education improves financial literacy or personal financial outcomes. We discuss the…
The present inquiry contributes to extant literature by simultaneously accounting for variations in financial development and financial globalisation in the assessment of hypothetical initial financial development conditions for the rewards of financial globalisation. For this purpose, we examine marginal, threshold and net effects of financial globalisation on financial development throughout the conditional distributions of financial development. The empirical evidence is based on contempor...
Simplice Asongu; Lieven De Moor
The present inquiry contributes to extant literature by simultaneously accounting for variations in financial development and financial globalisation in the assessment of hypothetical initial financial development conditions for the rewards of financial globalisation. The policy relevance for assessing these variations simultaneously builds on the intuition that, thresholds for financial development benefits of financial globalisation may also be contingent on initial levels of financial deve...
Using a simple overlapping generations framework, calibrated to four Southern European countries, we analyze the relationship between tax evasion, determined endogenously, and financial repression. We show that higher degree of tax evasion within a country, resulting from a higher level of corruption and a lower penalty rate, yields higher degrees of financial repression as a social optimum. However, a higher degree of tax evasion, due to a lower tax rate, reduces the severity of financial re...
Reinhart, C. M.
Periods of high indebtedness have historically been associated with a rising incidence of default or restructuring of public and private debts. Sometimes the debt restructuring is more subtle and takes the form of 'financial repression'. Consistent negative real interest rates are equivalent to a tax on bond holders and, more generally, savers. In the heavily regulated financial markets of the Bretton Woods system, a variety of financial domestic and international restrictions facilitated a s...
International Monetary Fund
This paper discusses key findings of the Financial System Stability Assessment on Singapore. The Singapore financial system is highly developed, and well regulated and supervised. Singapore’s current regulation and supervision are among the best globally. The Monetary Authority of Singapore (MAS) oversees the entire financial system, and has the analytical and operational capabilities to do so effectively. Singapore is exposed to a broad array of domestic and global risks, especially in light...
A number of very significant changes took place in the international financial system at the beginning of the 1970s, as a result of changes in the relations of economic power between the most developed countries in the world. A number of new financial instruments appeared in response to the new conditions on the international currency and financial markets, with far-reaching implications for the efficiency of national economic policy, in particular on the three main segments - monetary, fisca...
Solvoll, Sigurd Rognmo
This thesis is about some of the effects and implications that tax havens have on our financial markets. It focuses on giving the reader a better understanding of the consequences that tax havens impose to our financial markets using the financial crisis that started in 2007 as an example. The first chapter has a brief introduction that lays the foundation of the thesis. The second chapter defines and explains many different types of tax havens that exist worldwide. The third part considers t...
Berthold, Jost; Filinski, Andrzej; Henglein, Fritz
auditability of financial institutions, including their software systems. To top it off, increased product variety and customisation necessitates shorter software development cycles and higher development productivity. In this paper, we report about HIPERFIT, a recently etablished strategic research center...... at the University of Copenhagen that attacks this triple challenge of increased performance, transparency and productivity in the financial sector by a novel integration of financial mathematics, domain-specific language technology, parallel functional programming, and emerging massively parallel hardware. HIPERFIT...
Full Text Available In Australia there is an obligation to promote the informed participation of financial consumers while in South Africa there is an obligation to educate consumers. The Australian obligation is concerned with the financial system as a whole while the South African obligation has generally been focused on general financial education as a tool to promote financial inclusion. There is no obligation for consumers to attain a minimum standard of literacy in credit or finance generally. Financial literacy is one among a number of strategies directed towards inducing changes in consumer behaviour. It sits between the old regulatory model which relies on disclosure of information for effective and rational decision-making and a newer regulatory model which takes into account individuals' perceptions and behavioural biases and may seek to accommodate for these by imposing obligations on financial services providers beyond the mere disclosure of information. Financial literacy is generally the ability to understand how money works, how a person can earn money or make it more. It specifically refers to the set of skills and knowledge that allows people to make informed and effective decisions with all of their financial resources. This article discusses Australian and South African legal obligations and social responsibilities aimed at promoting the financial literacy of consumers.
Davydenko N. M.
Full Text Available The article analyzes the scientific approaches to the definition of «financial security of entities», advantages and disadvantages of these approaches are highlighted. The own definition of financial security of entities is given. The composition of elements of enterprise financial security and principles of its provision are defined. Тhe role of individual elements of financial security to ensure high efficiency operation and development of enterprises is significant and has a direct impact on their solvency, liquidity and profitability.
Millennium Challenge Corporation — The performance evaluation undertaken included administrative financial data from MFIs and MSMEs which received grants under the Benin Compact as well as survey data...
Full Text Available .csir.co.za Smart City concept in planning Geertman (2015) two main discourses in smart city concept: • Smart growth leading to environmental & financial sustainability • How ICT can contribute to more efficient planning & management of cities 4... www.csir.co.za Smart facility location planning using GIS technology & facility provision standards for pro- active planning of social facilities Cheri Green BRICS Smart Cites, Jaipur India 17-19 August 2016 Council for Scientific...
Full Text Available Using annual data from 1997–2014 of 30 provinces, municipalities, and autonomous regions, subdividing trended and cyclical volatility of macroeconomics and inflation, considering different indicators of financial development and financial structure, this paper investigated the impact of financial development and financial structure on macroeconomic volatility. The empirical results found that (1 the trended and cyclical volatility of the previous macroeconomic period had a significantly positive impact on that of the current period, and the impact of trended volatility was greater than that of cyclical volatility; (2 financial development had a significantly negative impact on macroeconomic cyclical volatility through inflation cyclical volatility, but inflation trended volatility would amplify macroeconomic volatility; financial markets have no significant effect on macroeconomic volatility; financial structure measured with the ratio of stock market turnover and the efficiency of the financial development had a significant positive impact on macroeconomic cyclical volatility; and (3 inflation trended volatility had a significantly negative impact on macroeconomic cyclical volatility and trended volatility, while inflation cyclical volatility had a significantly positive impact on macroeconomic cyclical volatility.
Full Text Available Empirical research suggests that financial inclusion initiatives – such as facilitating access to financial resources or providing microcredit – are alone not enough to lower socioeconomic disparities. In this article, we adopt a critical stance as a guide for our empirical investigation. Our aim is to propose a financial education framework, tailored to low-income micro-entrepreneurs, that embraces new information and communication technologies (ICTs and seeks to improve financial inclusion and social emancipation. This empirical study was conducted in an Amazonian municipality in Brazil where recent access to ICTs has brought about important and varied socioeconomic changes. Results show that ICT-supported and tailored critical financial education can play a dual role: on the one hand, access to financial education might decrease the effects of generative mechanisms on global/local tensions, triggered by standardized ICT applications; on the other hand, such access might increase financial inclusion and social transformation through the integration of guiding principles into financial education programs.
The changing global business arena, with its abundance of financial and other information sources, has resulted in a need for information to be processed, understood and analysed by individuals who cannot necessarily make an authentic connection between the financial numbers and the real business world context.
Robinson, J. N.
Explains the use of forwards, futures, swaps, and options in international currency trading. Argues that pricing options are based on the same basic principles as pricing other financial instruments. Concludes that, although financial markets have developed several new products, hedging and speculation involve similar processes. (CFR)
I.P. van Staveren (Irene)
textabstractThe paper analyses the financial crisis and financial reform from two alternative ethical perspectives as compared to the mainstream one in economics, utilitarianism. It contrasts deontology with the ethics of care and argues that the rule-based deontological approach is not able to
At the beginning of the transition, advice to Central European countries with respect to how to set up their financial systems was based on models used in western economies. This paper analyzes the experiences to set up a financial system in Central Europe. The experience in the first transition
Blankenship, Jerrel; Millett, Scott
Pro Agile .NET Development with SCRUM guides you through a real-world ASP.NET project and shows how agile methodology is put into practice. There is plenty of literature on the theory behind agile methodologies, but no book on the market takes the concepts of agile practices and applies these in a practical manner to an end-to-end ASP.NET project, especially the estimating, requirements and management aspects of a project. Pro Agile .NET Development with SCRUM takes you through the initial stages of a project - gathering requirements and setting up an environment - through to the development a
A concise, on-the-go guide to the new HDR Efex Pro imaging toolkit for photographers Now that you've gone mobile and HDR, you want to be able to download and enhance your favorite photos on the run, without having to return to the mother ship (i.e., your desktop computer). This book shows you just how to do that using the amazing HDR Efex Pro, the image editing toolset from Nik Software. In brilliant color and using plenty of show-stopping examples, this practical guide explains all tools and features. Follow numbered steps and you'll soon be handling things like alignment, ghosting control, h
Discover loads of tips and techniques for the newest MacBook Pro You're already ahead of the game with a MacBook Pro. Now you can get even more out the popular Apple notebook with the new edition of this handy, compact book. Crammed with savvy insights and tips on key tools and shortcuts, this book will help you increase your productivity and keep your Apple digital lifestyle on track. From desktop sharing and wireless networking to running Windows applications, this book avoids fluff, doesn't skimp on the essentials, saves you time and hassle, and shows you what you most want to know. Include
Designed to be practical and engaging, Mastering Adobe Premiere Pro CS6 is a project-based book to help you truly augment your skills and become a film editing hotshot.If you're just starting out or even migrating from existing video editing software, then this book is for you. With rapid progression through practical examples constructed to be both engaging and useful, Mastering Adobe Premiere Pro CS6 is ideal for learning the sometimes complex workflows of this powerful application.
Anatoli van der Krans
Full Text Available This article presents an analysis of how legislators on international, European and national level combat the financing of terrorism. The central question in this article is whether European regulations concerning the prevention of money laundering and the financing of terrorism, are effective, proportional and mutually harmonious. Now that many regulations in this field have been established by intra-national bodies, it is important to examine how these regulations are further elaborated in the respective national systems. This article gives a broad overview of legislative initiatives of the UN, USA, FATF, EU and Council of Europe. The Netherlands for numerous reasons serves as a legal example. It is concluded that measures taken or proposed to avoid or at least reduce the financing of terrorism are quite effective to prevent abuse of the financial system. On the other hand, these measures increase the risk of underground or illegal financing, which is even more difficult to control.
Junus, Katja; Wikström, Anna-Karin; Larsson, Anders; Olovsson, Matts
Levels of plasma N-terminal pro B-type natriuretic peptide (NT-proBNP) are elevated in preeclampsia. In this study, the possibility that the placenta produces and releases proBNP/NT-proBNP was explored. Plasma levels of NT-proBNP in early- and late-onset preeclampsia were also measured. Placental proBNP mRNA in early-onset preeclampsia (n = 7), late-onset preeclampsia (n = 8), and controls of similar gestational age (n = 10) was assessed by quantitative real-time polymerase chain reaction. ProBNP/NT-proBNP protein was studied in placental samples with immunohistochemistry (n = 8) and tissue culture (n = 2). Plasma levels of NT-proBNP were measured in early-onset preeclampsia (n = 18), late-onset preeclampsia (n = 20), and relevant controls (n = 36). Transcripts of proBNP mRNA were found in 20 out of 25 samples, there were no differences in expression between the groups. ProBNP/NT-proBNP protein was observed in maternal spiral arteries and in syncytiotrophoblasts in all placental samples. After placental tissue culture, there were measurable amounts of NT-proBNP in the culture media. Women with both early- (365 [14-9815] pg/ml) and late-onset preeclampsia (176 [33-2547] pg/ml) had higher levels of NT-proBNP than their controls (P preeclampsia than in women with late-onset preeclampsia (P = 0.057). The results indicate possible placental production and release of proBNP/NT-proBNP into the maternal circulation. © American Journal of Hypertension, Ltd 2014. All rights reserved. For Permissions, please email: email@example.com.
Full Text Available Both the causes and effects of the disintegration of the European Union, as well as the possible connections between the process of integration and disintegration were vaguely addressed in the specialized literature up to the present day. Often the crises were evaluated as catalysts for subsequent phases of the EU integration stages, without focusing on the possible impact disintegrator. The aim of this study is to show the impact of the financial crisis on the financial integration process, specifically to see if, during the crisis, financial integration had or not disintegrative tendencies. I chose this goal because the phenomenon of financial disintegration and the link between this phenomenon and the financial crisis have been treated so far in studies of literature, but more in news articles exposing the opinions of specialists. For our analysis, we retrieved data from the Eurostat for the period between 2000 and 2014, including the EU 28 member states.
Lusardi, Annamaria; Mitchell, Olivia S.; Curto, Vilsa
Using a special-purpose module implemented in the Health and Retirement Study, we evaluate financial sophistication in the American population over the age of 50. We combine several financial literacy questions into an overall index to highlight which questions best capture financial sophistication and examine the sensitivity of financial literacy responses to framing effects. Results show that many older respondents are not financially sophisticated: they fail to grasp essential aspects of risk diversification, asset valuation, portfolio choice, and investment fees. Subgroups with notable deficits include women, the least educated, non-Whites, and those over age 75. In view of the fact that retirees increasingly must take on responsibility for their own retirement security, such meager levels of knowledge have potentially serious and negative implications. PMID:28553191
Full Text Available Nel 1931 il biologo Adolf Portmann era già talmente noto a livello internazionale per le sue ricerche da guadagnarsi la cattedra in zoologia nell'università della sua città natale, Basilea, all'età di appena 34 anni. All'attività di docente universitario ha sempre affiancato un'originale riflessione sul significato delle scienze della vita, imponendosi come una delle figure chiave nel dibattito tra biologia teoretica, estetica e antropologia filosofica. La forma degli animali, la sua opera più celebre, si pone al confine tra varie discipline e conserva un grande interesse ancora oggi che il dialogo tra estetica e biologia si è fatto nuovamente intenso. Pubblicata nel 1948 e in forma ampliata nel 1960 (da cui deriva questa prima edizione italiana a cura di Pietro Conte l'opera rappresenta il frutto più maturo delle sue ricerche "interdisciplinari".Un saggio che nasce dall'insoddisfazione nei confronti dei paradigmi scientifici consolidati e che ripropone l'idea morfologica in biologia sulla scorta del pensiero di J. W. Goethe il quale affermava che "tutto ciò che è deve anche dar cenno di sé e mostrarsi". Adolf Portmann è un convinto sostenitore che dalla forma si possano dedurne le complessive caratteristiche interne ed esterne degli animali. Secondo questa prospettiva la peculiare fisionomia dell'organismo dipende dalla congiunzione delle sue parti e dalle loro reciproche funzioni. Tuttavia l'autore non vede nello studio della forma l'alternativa al funzionalismo quanto, piuttosto, il suo necessario bilanciamento come dichiara nell'introduzione: "… per giungere alla conoscenza della vita animale di strade ce ne sono molte, e tutte possono contribuire ad arricchire la nostra esperienza. Questo lavoro si occupa della forma degli animali e si propone di mettere in luce la peculiare natura dell'aspetto visibile. Ci sono persone che si dedicano allo studio degli animali, conoscono moltissime specie, hanno imparato centinaia di nomi e
Eulália Vera Lúcia Fraga Leurquin
Full Text Available Investigamos as representações do papel do professor, expressas em seu dizer, em um dos encontros de formação de educadores, desenvolvido pelo grupo GEPLA, no ProJovem Urbano em Fortaleza. Utilizamos categorias de análise do quadro teórico-metodológico do Interacionismo Sociodiscursivo (BRONCKART, 1999, 2006, privilegiando, principalmente, as figuras da ação (BULEA, 2010 e os tipos de discurso. Essas figuras, mobilizadas pelos professores, dão forma ao trabalho de ressignificação do seu papel e têm estreita relação com os tipos de discurso. Atentamos para a formação linguística das categorias, procedimento essencial para posteriores interpretações. Constatamos a predominância da ação definição e do discurso teórico-interativo.Palavras-chave: Formação de professores. Agir humano. Tipos de discurso. Figuras de ação. Leitura.
Full Text Available Financial sector in the Republic of Croatia had a strong growth between 1995 2005.g. Liberalization of financial sector in 1999 led to an increase in bank foreign debt, which resulted in a strong increase in foreign currency reserves and appreciation of the national currency. The growth of the financial sector and credit expansion have been allocated in favour of private and public consumption, but not in industry investments. GDP growth didn't have the same momentum as financial aggregates. Economic growth, after a contraction in 1999 was within the average of global economic growth. Relying on neoclassical growth model, government and central bank didn't put in place the needed set of pro-active policies. Factor allocation was solely through private bank channels financing private consumption. If the sustainable economic growth and new employment are to be major macroeconomic goals, a new macroeconomic paradigm as combination of neclassical and neokeynesians approach will be needed.
Scholtens, B.; Zhou, Y.
We analyze how shareholder performance can be associated with stakeholder relations. As such, we try to find out whether there is an association between financial performance and stakeholder relations with respect to different theoretical notions about the firm. Financial performance is
Full Text Available The financial crises are generally associated with banking crises due to the role they play in their production, transmission and settlement. This paper presents a number of different approaches taken from the specialized literature on the causes that led to the outbreak of the financial crises.
Full Text Available The aim of this research paper is to examine the Jordanian banks using financial soundness indicators. This is to establish if Jordanian banks were affected because of the 2007/2008 financial crisis and determine the underlying reasons. The research paper was conducted on 25 banks in Jordan listed in the countries securities exchange. The research methodology used consisted of examining the banks financial records in order to derive four crucial Basel III ratio such as the capital adequacy ratio, the leverage ratio, the liquidity ratio and finally the Total Provisions (As % Of Non-Performing Loans %. The results revealed that out of the four hypotheses under examination Jordan Banks do not meet Basel financial Indicators for Capital Adequacy Ratio, Jordan Banks does not meet Basel financial Indicators for Liquidity Ratio , Jordan Banks do not meet Basel financial Indicators for Leverage Ratio and Jordan Banks do not meet Basel financial Indicators for Total Provisions (As % Of Non-Performing Loans ratio. Only one hypothesis was accepted based on the research outcomes. The rest of the hypothesis was rejected since the average trend line did not go below the Basel III required ratio level. The general outcome of the research revealed that Jordanian banks were not affected significantly by the financial crisis.
Battiston, Stefano; Farmer, J.D.; Flache, Andreas; Garlaschelli, Diego; Haldane, Andrew G.; Heesterbeek, Hans; Hommes, Cars; Jaeger, Carlo; May, Robert; Scheffer, Marten
Traditional economic theory could not explain, much less predict, the near collapse of the financial system and its long-lasting effects on the global economy. Since the 2008 crisis, there has been increasing interest in using ideas from complexity theory to make sense of economic and financial
Gupta, KL; Lensink, R
This paper develops a simulation model to assess the consequences of government's trying to raise revenues through financial repression in developing countries. The measures of financial repression studied are (1) government borrowing from the banking sector to finance its budget deficit (2)
Students lose interest in learning programming when the materials are not related to their lives. A challenge facing most students is that they lack the financial literacy necessary to manage their debts. An approach is developed to integrate financial literacy into an object-oriented programming (OOP) course. The approach is effective in…
FINANCIAL WORKBOOK. Quick Reference – Financial Reporting. 1. Only use and work on the updated workbook provided to you by your IDRC representative. The file will be sent before each reporting period. 2. Always enable macros to open workbook and click yes on the security warning window to make the workbook a ...
Luz Helena Ballestas Rincón
Full Text Available A través del estudio de las formas precolombinas es posible aproximarnos a la mitología, la magia y la cotidianidad del individuo prehispánico. Estas formas revelan toda una simbología, aunque difícil de comprender, pues se dio en otro tiempo y en diversos lugares. No por pertenecer al orden de lo racional sino por constituir la representación de mitos y leyendas mediante la asociación de imágenes, denotan la capacidad de síntesis y la creatividad, presentes en la arquitectura, la orfebrería, la alfarería, la talla en piedra y la labor textil.
Aidman, Amy; Reese, Debbie
The Disney film "Pocahontas" appears to be an attempt to respond to growing cultural diversity, calls for multiculturalism, and strong female role models in the United States. This paper provides an analysis of the film, examining how Disney's claims to the creation of positive, pro-social representations of women and Native Americans in…
Quevillon, E; Silventoinen, V; Pillai, S; Harte, N; Mulder, N; Apweiler, R; Lopez, R
... from the InterPro [N. J. Mulder, R. Apweiler, T. K. Attwood, A. Bairoch, A. Bateman, D. Binns, P. Bradley, P. Bork, P. Bucher, L. Cerutti et al. (2005) Nucleic Acids Res., 33, D201-D205] consortium member databases into one resource...
Rienks, R.J.; Nijholt, Antinus; Barthelmess, Paulo; Asako, M.
This paper gives an overview of pro-active meeting assistants, what they are and when they can be useful. We explain how to develop such assistants with respect to requirement definitions and elaborate on a set of Wizard of Oz experiments, aiming to find out in which form a meeting assistant should
Hansen, Per H.
In this article I interpret 150 years of financial history with a focus on shifts in the role of finance in society. I argue that over time the role of finance has shifted twice from that of servant to that of master of society, and that this process has been driven by sense making through...... narratives that legitimized and shaped these changes. When finance became a master rent seeking, cultural capture and out-of control financial innovation resulted in financial and social instability. Finance as a master was the characteristic of finance capitalism from around 1900......–1931 and of financialization from around 1980 to today. Finance capitalism and financialization were enabled by a dominant narrative that legitimized the power of finance. The shifts in the role of finance happened when crises undermined the meaning of the existing narrative and created for a new narrative able to make sense...
Full Text Available The positive and the negative macroeconomic aspects of the financial liberalization for the developing and emerging economies are well described in the present literature. But it is not easy to clearly summarize the final effects of the financial integration on the certain country. For instance the argument about the growth benefits of the capital account liberalization is likely to be inadequate considering the financial crises in the emerging markets at the end of the last century. On the other hand, many authors (especially in the financial literature report that the equity market liberalizations help to significantly boost the economic growth. There are also some examples on the microeconomic level (firm level or industry level when the international financial integration brings certain benefits to the integrated enterprises and the capital flows restriction leads to the distortionary effects. In the paper we analyze the macroeconomic effects of the capital flows liberalization.
José Leon Crochik
Full Text Available O preconceito e o bullying são duas formas de violência escolar, ainda que não se restrinjam à educação escolar. Neste texto, indaga-se se se trata de um mesmo fenômeno ou, em caso contrário, qual seria sua relação, considerando quer as condições sociais e culturais que os produzem, como as necessidades psíquicas envolvidas. Para isso, essas formas de violência são associadas com o enfraquecimento da constituição do indivíduo que as desenvolve, tendo em vista o declínio da possibilidade de experiência nos últimos séculos. Palavras-Chave: Bullying, preconceito, formação, experiência. The prejudice and bullying are two forms of school violence, although are not restricted to education. In this paper we ask whether this is the same phenomenon or, if not, what is their relationship, considering both the social and cultural conditions that produce them, such as psychic needs involved. For this, these forms of violence are associated with the weakening of the constitution of the individual that develops, given the decline of the possibility of experience in recent centuries. Keywords: Bullying, prejudice, education, experience.
Raquel Meister Ko. Freitag
Full Text Available Resumo: Neste trabalho investigamos o uso e regularização das formas relacionadas à expressão do valor semântico-discursivo de passado condicional no português falado em Itabaiana/SE. Adotamos os pressupostos de análise sociofuncionalista, que lida com a emergência de formas (via gramaticalização e a regularização do uso (via mudança linguística. Os resultados apontam para a tendência de especialização de formas em contextos de uso/ funções, indiciando um processo de gramaticalização.Palavras-chave: Passado condicional; gramaticalização; especialização; sociofuncionalismo.Abstract: In this paper we investigate the use and regulation of forms associate at the expression of the semantic-discursive past conditional tense on spoken Portuguese in Itabaiana/SE. We follow the sociofuncionalist analysis that treats the emergence of forms (by grammaticalization and regulating the use (by language change. The result points to the trend towards specialization of forms in certain contexts of use/function, indicating an incipience process of grammaticalization.Keywords: Conditional past tense; grammaticalization; specialization; sociofuncionalist approach.
Daniel Arruda Nascimento
Full Text Available Acompanhando a nova investida de Giorgio Agamben coma publicação de Altissima povertà: regole monastiche e forma divita, livro que inaugura a quarta e definitiva parte de seu projetofilosófico denominado genericamente de Homo sacer, tem opresente trabalho como linha mestra o exame da evolução da noçãode vida nua, pela interposição de um novo propósito conceitual:forma de vida. Trata-se de identificar um tipo de vida que se vinculatão estreitamente à sua forma que resulta inseparável dela. Trata-setambém de refletir, agora sobre o pano de fundo da tradição teóricade orientação franciscana, a relação entre vida e direito, penetrandoum pouco mais no ponto de intersecção entre o modelo jurídicoinstitucionale o modelo biopolítico do poder, aproximando-nos deassinaturas que permitam uma melhor visualização daspossibilidades quando se cuida de tornar inoperantes dispositivos dedomínio.
... Fiscal Service Financial Management Service; Proposed Collection of Information: Annual Financial Statement of Surety Companies--Schedule F AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and Request for comments. SUMMARY: The Financial Management Service, as part of its...
... COMMISSION Inaugural Roundtable of the Financial Reporting Series Entitled ``Uncertainty in Financial... publicly. SUPPLEMENTARY INFORMATION: This will be the inaugural roundtable of the Financial Reporting Series. The Financial Reporting Series was instituted by SEC staff to assist in the proactive...
Bouchet, Sandrine; Bauvois, Brigitte, E-mail: firstname.lastname@example.org [INSERM U1138, Université Pierre et Marie Curie, Université Paris-Descartes, Centre de Recherche des Cordeliers, Paris 75006 (France)
Matrix metalloproteinase (MMP)-9 and neutrophil gelatinase-associated lipocalin (NGAL) have gained attention as cancer biomarkers. The inactive zymogen form of MMP-9 (pro-MMP-9) also exists as a disulphide-linked heterodimer bound to NGAL in humans. Leukaemias represent a heterogeneous group of neoplasms, which vary in their clinical behavior and pathophysiology. In this review, we summarize the current literature on the expression profiles of pro-MMP-9 and NGAL as prognostic factors in leukaemias. We also report the expression of the pro-MMP-9/NGAL complex in these diseases. We discuss the roles of (pro)-MMP-9 (active and latent forms) and NGAL in tumour development, and evaluate the mechanisms by which pro-MMP-9/NGAL may influence the actions of (pro)-MMP-9 and NGAL in cancer. Emerging knowledge about the coexpression and the biology of (pro)-MMP-9, NGAL and their complex in cancer including leukaemia may improve treatment outcomes.
Full Text Available The basic theory of price formation tells us how the price of a particular asset will change based on the adjustment to its supply and demand. However, values of assets are also determined by other business fundamentals, company’s and world events, human psychology, and investors’ belief about the possible future profit. In recent history that lead to an increase of individual and institutional investors’ interest in allocating their resources in commodity markets. With a large inflow of capital commodities’ prices started to rise making them attractive components to effective investment portfolios. The presented paper addresses the issue of so called commodities ‘financialization’ process. It looks at the main factors standing behind commodities’ price movements and to what extent financial market participants contributed to commodities price volatility in recent years. Based on the data examined it distinguishes the involvement of both commercial and non-commercial traders in short and long term periods of time. As well as explaining the impact of growing investors’ interest in commodity markets it defines other market forces - like currency appreciations and emerging markets - as being part of increased volatility in raw and soft commodity markets. Along with market examination the paper focuses on possible future outcomes in attempts to regulate commodities derivatives markets and potential effects of those efforts.
Wan, Chun Feng
Pressure retarded osmosis (PRO) is a promising technology to reduce the specific energy consumption of a seawater reverse osmosis (SWRO) plant. In this study, it is projected that 25.6-40.7millionkWh/day of energy can be recovered globally, if the brines from SWRO are used as the draw solution and diluted to the seawater level in a PRO system. Detailed integrated SWRO-PRO processes are developed in this study with the option to form a closed-loop SWRO-PRO process that can substantially reduce the pretreatment cost of desalination. The governing mathematical models that describe both the transport phenomena on a module level and the energy flow on a system level are developed to evaluate the performances of the SWRO-PRO processes. The model aims to investigate the performance of the hollow fibers as dilution occurs and provides guidelines on hollow fiber module design and process operation. Determining the dilution factor and the corresponding operating pressure of PRO is the key to optimize the integrated process. The specific energy consumptions of three SWRO-involved processes; namely, (1) SWRO without a pressure exchanger, (2) SWRO with a pressure exchanger, and (3) SWRO with pressure exchangers and PRO are compared. The results show that the specific energy consumptions for the above three processes are 5.51, 1.79 and 1.08kWh/(m of desalinated water) for a 25% recovery SWRO plant; and 4.13, 2.27 and 1.14kWh/(m of desalinated water) for a 50% recovery SWRO plant, using either freshwater or wastewater as the feed solution in PRO.
van Rooij, Maarten C. J.; Lusardi, Annamaria; Alessie, Rob J. M.
Relying on comprehensive measures of financial knowledge, we provide evidence of a strong positive association between financial literacy and net worth, even after controlling for many determinants of wealth. We discuss two channels through which financial literacy might facilitate wealth
Sutphin, Michael D.
Three Virginia Tech students studying financial planning have won the 2007 Ameriprise Financial Planning Invitational, bringing home $10,000 in scholarship money to support the financial planning program in the College of Agriculture and Life Sciences.
The audit was performed in support of our audits of the FYs 1996 and 1997 DoD-wide financial statements required by the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994...
The Federal Financial Management Improvement Act of 1996 requires DoD financial management systems to comply substantially with Federal financial management system requirements, Federal accounting standards, and the U.S...
Full Text Available Children learn through observing and interacting with their parents. Much of what children learn about money comes from these observations and interactions. An area of concern in parent – child relationships is the impact of boundaries and roles. Parents whose boundaries with their children are rigid and inflexible do not prepare their children to effectively deal with stress in their lives. Similarly, parents whose boundaries are too flexible may impede their children’s ability to develop appropriate coping skills. This is true of their development of personal finance, money, consumption, and debt coping skills. Financial enmeshment occurs when parents involve their children in adult financial matters before the children are cognitively and emotionally ready to cope with the information. Financial enmeshment may have a negative effect on the child’s development. Financial enmeshment can be addressed through financial therapy. This paper explores the dynamic of financial enmeshment and discusses tools available to financial professionals to help identify the dynamic and structure interventions.
Full Text Available In 2000 the Basle Committee on the Global Financial System defined stress testing as 'a generic term describing various techniques used by financial firms to gauge their potential vulnerability to exceptional but plausible events'. Exceptional events refer to one-off or recurring events with far-reaching consequences for the concerned financial institution and the financial sector s stability overall. Such unexpected (exceptional events include, for instance: bankruptcy in Argentina in 2001, stock markets collapse ('Black Monday' on 19 October 1987, or the fall of the energy giant Enron in 2001. The adoption of the new Basle Accord (better known as Basle II in 2001 envisaged the implementation of stress tests for the identification of events and future changes in economic circumstances that could cause some unfavorable effects on banks' credit exposure, along with the assessment of banks' ability to survive in the new circumstances. Negative experiences from the past, having undermined the stability of financial systems worldwide, made a decisive impact on regulators at all levels to additionally consider the issue of increasing the financial system's resistance to the occurrence of unexpected - exceptional events. To this end, the introduction of stress tests was the turning point in the process of increased banking systems' resistance to shocks. This paper primarily deals with stress testing methodology and bank risk measurement techniques, along with the main results of conducted tests, directly impacting the entire financial system.
Henager, Robin; Cude, Brenda J.
The purpose of this study was to examine the relationship between financial literacy and financial behaviors among various age groups. Financial literacy was measured in three ways: objective financial knowledge, subjective financial knowledge or confidence, and subjective financial management ability. The age groups were 18-24, 25-34, 35-44,…
The present paperwork contains issues regarding financial reporting at the public institutions and non – financial entities. The main aspects are regarding the obligation of all entities to present the financial statements, the content of financial statements in public institutions and non-financial entities. Also, is presented the similarities and the differences aspects between financial reporting of these two patrimonial entities.
This document provides financial data on the CEA for the year 2007. The management report (budget, resources, expenditures) and the accounting are detailed. The main management events of the year 2007 are presented. (A.L.B.)
C. Andrew Lafond
Full Text Available Financial illiteracy is a growing problem in this country and college students are amongst those not knowing enough about personal finance. However, few colleges and universities require or offer a course in personal finance, but we believe accounting educators are uniquely qualified to improve their students’ financial literacy. This paper describes an effective and efficient way to introduce some basic personal finance concepts to freshman business students in a Financial Accounting course while minimizing class time. In addition, the assignments require an active writing learning approach which addresses the numerous calls for incorporation of writing assignments into the business school curriculum. The assignments improved students’ interest in personal finance, made connections to the Financial Accounting course creating a more interesting and relevant course, and provides a rewarding teaching experience for instructors.
Full Text Available Continuous improvement of the accounting information system is considering financial and accounting information, which must be true, accurate, reliable, timely presented to users, constructed so as to meet the different goals of different users.
Full Text Available Financial decisions, be they related to asset building or debt management, require the capacity to do calculations, including some complex ones. But how numerate are individuals, in particular when it comes to calculations related to financial decisions? Studies and surveys implemented in both the United States and in other countries that are described in this paper show the level of numeracy among the population to be very low. Moreover, lack of numeracy is not only widespread but is particularly severe among some demographic groups, such as women, the elderly, and those with low educational attainment. This has potential consequences for individuals and for society as a whole because numeracy is found to be linked to many financial decisions. As we shift responsibility from governments and employers onto individuals, it is increasingly important to find ways to equip people with the skills that are necessary to make savvy financial decisions.
Avram Costin Daniel
The new accounting regulations consider the balance sheet a synthetic instrument thatsynthesizes the financial position of an economic entity, that is to say the balance sheet gives a trueimage of the entity’s entire patrimony at a given moment.
A. V. Endovitskaya; Volkova, T. A.
Summary. The article examines the linkages between financial stability and the level of its economic security. Considered the content of financial stability, represented by its own definition, we studied the basic conditions to achieve it. The logic diagram showing the location of financial stability and financial security to ensure the economic security of the business entity. A system of internal and external factors affecting the financial stability and endanger financial stability and fin...
Matsuk Zoriana A.
The article is aimed at: systematization of the existing provisions of research on financial service; allocation of the primary, the secondary, and the auxiliary financial services; analysis of the material basis of financial service and its consideration as the sum total of the high and the low material shares; exploration of the issue of cost of financial services. A definition of financial service as the possibility for implementation of a financial interest of market participant has been ...
Full Text Available This article analyses the relationship between law, gender, and finance, with a particular focus on gender inequalities in the financial literacy measure which was constructed by the Organisation for Economic Cooperation and Development (OECD. It seeks to trouble predominant claims about financial literacy as an effective, ‘edu-regulatory’ policy to address gender inequalities in the financial services market. The article suggests that instead of acting as a neutral assessment of people’s financial literacy, the measure, in fact, embodies gendered assumptions about finance and financial practices. The measure presents a financial world in abstract terms and fails to account for different contexts within which financial decisions are made. The article exposes the measure’s problematic deployment of the literacy/illiteracy binary in thinking about financial gender inequalities. Rather than being attentive to the ways in which gender inequalities are produced in financial markets, the OECD measure misattributes these to irrational financial behaviour, and further reproduces the marginalisation of women in the global financial market. Este artículo analiza la relación entre derecho, género y finanzas, realizando un enfoque particular en las desigualdades de género existentes en el estudio sobre los conocimientos financieros que elaboró la Organización para la Cooperación y el Desarrollo Económico (OCDE. Busca contrastar las afirmaciones dominantes sobre los conocimientos financieros como una política efectiva, “edu-reguladora” para abordar las desigualdades de género en el mercado de servicios financieros. El artículo sugiere que, en lugar de realizar una evaluación neutral de los conocimientos financieros de las personas, la medida plasma asunciones de género sobre las finanzas y las prácticas financieras. El estudio presenta un mundo financiero en términos abstractos y no tiene en cuenta los diferentes contextos en los
Full Text Available The global financial crisis of 2007–2008 highlighted the need to re-evaluate several well established tenets in the world of finance. Questions have been raised the world over about the existing paradigm, leading to an acceptance that new financial architecture needed to be evolved and that new models need to emerge, keeping in mind the multiplicity of socio-economic realities that exist round the globe. In this context, the imperative for a new financial architecture in India is quite evident, and the ensuing panel discussion throws up some India-specific issues that need to be explored by the various stakeholders involved in this attempt.
Full Text Available The essence and nature of financial risks are investigated. Their classification is conducted. The features of financial risk management and the main methods of management are considered. The ways of risk compensation are identified. It is proved that the objective external risk basis is such market imperfections as externalities of enterprises and incomplete information about the operation of the business environment and internal objective basis risk – the objective function to maximise profits in a competitive environment. It is revealed that to compensate market imperfections business entities should develop a strategy that combines fill in missing information and neutralise or minimise externalities that tactically implemented in financial risk management programs.
The terrain on which states, trade unions and social movements confront multinational corporations has changed dramatically over the last two decades as a result of two phenomena – the disaggregation of the supply chain and the financialization of corporations. Trade unions and social movements...... are integrally related within the same process of neoliberal globalization. It argues that trade unions and social movements need to connect together issues to do with the relocation and restructuring of employment with issues of financialization and the need for financial reform. Change will only be effective...
Gunes Kamber; Christoph Thoenissen
This paper analyzes the transmission mechanism of banking sector shocks in an international real business cycle model with heterogeneous bank sizes. We examine to what extent the financial exposure of the banking sector affects the transmission of foreign banking sector shocks. In our model, the more exposed domestic banks are to the foreign economy via lending to foreign firms, the greater are the spillovers from foreign financial shocks to the home economy. The model highlights the role of ...
Full Text Available International financial centers are places of concentration banking and specialized financial institutions activities, engaged in international financial transactions. They have become elements of international market mechanisms that serve as controls global financial flows. The movement of the past carried out in the field of monetary and settlement services for the sale of goods and services, international investments, transactions with various financial instruments, foreign currency transactions. They have become points of support of financial globalization process, ensuring the normal circulation of international financial flows, and the link between local and international financial markets. This article examines the essence, the types and importance of specific territorial formations in the context of globalization.
.... We find that the financial accelerator effect, as it is known, provides a consistent, first principle based, theoretical framework for the analysis of the relationship between financial markets...
Gale, William G; Harris, Benjamin H; Levine, Ruth
This article highlights the prevalence and economic outcomes of financial illiteracy among American households, and reviews previous research that examines how improving financial literacy affects household saving...
Karikari, Nana Kwasi; Mensah, Sam; Harvey, Simon K
The paper seeks to establish whether or not remittances promoted financial developments and explore the traceable causality between remittances and financial developments in some countries in Africa...
Learn the skills, tools and shortcuts you need in order to make the most of your MacBook Pro This easy-to-use, compact guide skips the fluff and gets right to the essentials so that you can maximize all the latest features of the MacBook Pro. Packed with savvy insights and tips on key tools and shortcuts, this handy book aims to help you increase your productivity and save you time and hassle. From desktop sharing and wireless networking to running Windows applications and more, this book shows you what you want to know. Includes the latest version of OS X, iCloud, FaceTime, and moreCovers al
Heinz, Justin; Marinello, Michael; Fredman, Gabrielle
Studies over the last couple of decades suggest that failed resolution of a chronic inflammatory response is an important driving force in the progression of atherosclerosis. Resolution of inflammation is mediated in part by lipid-derived specialized pro-resolving mediators (SPMs) such as lipoxins, resolvins, protectins and maresins. The major functions of SPMs are to quell inflammation and repair tissue damage in a manner that does not compromise host defense. An imbalance between SPMs and pro-inflammatory mediators like leukotriene B 4 (LTB 4 ) are associated with several prevalent human diseases, including atherosclerosis. Because atherosclerosis is marked by persistent, unresolved inflammation and arterial tissue injury, SPMs have garnered immense interest as a potential treatment strategy. This mini review will highlight recent advances in the application of SPMs in atherosclerosis as well as the ability of SPMs to control several of the risk factors associated with cardiovascular diseases. Copyright © 2017. Published by Elsevier Inc.
Full Text Available Antimicrobial peptides (AMPs are a promising class of antimicrobial agents that have been garnering increasing attention as resistance renders many conventional antibiotics ineffective. Extensive research has resulted in a large library of highly-active AMPs. However, several issues serve as an impediment to their clinical development, not least the issue of host toxicity. An approach that may allow otherwise cytotoxic AMPs to be used is to deliver them as a prodrug, targeting antimicrobial activity and limiting toxic effects on the host. The varied library of AMPs is complemented by a selection of different possible pro-moieties, each with their own characteristics. This review deals with the different pro-moieties that have been used with AMPs and discusses the merits of each.
Patrícia Trindade Nakagome
Full Text Available Neste artigo, discutimos a importância de que aidentidade docente seja objeto de reflexão e discussão nos cursos de formação continuada de professores, que muitas vezes ainda pecam por limitar-se a uma transmissão de novas metodologias, novos conceitos, novas técnicas, desconsiderando a experiência pessoal e profissional dos sujeitos. A identidade deve ser valorada junto a outros aspectos mais diretamente relacionados à prática docente, pois é fundamental para significar a responsabilidade do professor de modo mais amplo: como formador e membro de um grupo de pesquisa e trabalho. Para a realização de nossa análise, baseamo-nos na experiência com professores de Português Língua Estrangeira (PLE na Nicarágua, mais especificamente na oficina de escrita autobiográfica desenvolvida com eles durante um ano e meio. A escrita de si é uma forma de autocompreensão e, sendo realizada em grupo, é um caminho para maior entendimento entre os membros da equipe, algo indispensável para a consolidação de novas metodologias. Além disso, a autobiografia leva os professores a assumirem a função de autoria, o que lhes permite compreender as dificuldades dos alunos diante do texto e refletir sobre aspectos da língua que vão além de conteúdos a serem ensinados. O trabalho reflexivo sobre a identidade, realizado em grupo ematerializado num trabalho concreto com/sobre a linguagem, exerce influência positiva sobre a forma de se compreender a língua e o seu ensino.
A la manière des mythologies de Roland Barthes, et à la demande de la rédaction du Focus Vif, une analyse des discours accompagnant la caméra "GoPro", mais aussi des pratiques audiovisuelles liées à cette caméra ultraportable ainsi qu'à l'esthétique et la circulation de ses images.
The Missouri Pro-Life Nurses claim that nurses have lost the ethical basis of their profession. Nurses need to reexamine their attitudes at a time when 1 in 5 physician-members of the American Society of Internal Medicine admits to deliberately helping a patient end his or her life, and when many physicians and nurses favor euthanasia and abortion. Former Georgia nurse Joseph Dewey Akin was sentenced in October 1992 to life imprisonment for injecting Robert Price, a quadriplegic, with a lethal dose of lidocaine. Hospice nurse Darlene Leon of California is on trial for injecting 17 of her patients with lethal doses of morphine. A nurse from Georgia was indicted on one count of aggravated assault for attempting to kill her 87-year-old patient with an injection of potassium. Georgia nurse Jenny Serbes was charged with murder in the death of her husband with a lethal injection of insulin. The fierce argument about abortion and euthanasia now raging in America is this century's civil war. 20 years ago, in an effort to combat this tide, the National Association of Pro-Life Nurses (NAPN) was started, and its 1000 members want to demonstrate positive concern for all human life. NAPN attempts to educate nurses and the health care community on the legal and medical aspects of the ethical issues facing the profession. In October 1993 the first meeting of Illinois Pro-Life Nurses was held in suburban Chicago. The nurse-patient relationship can be viewed as a contract. Implicit in this relationship is the understanding that the nurse will do no harm. If the relationship is broken, the foundation on which nursing and medicine rest is shaken. Pro-life nursing organizations are trying to steer the nursing profession back on the right course.
Bütikofer, U; Meyer, J; Sieber, R; Walther, B; Wechsler, D
The contents of the 2 antihypertensive peptides Val-Pro-Pro (VPP) and Ile-Pro-Pro (IPP) were determined in 101 samples from 10 different Swiss cheese varieties using HPLC with subsequent triple mass spectrometry. In the category of extra hard and hard cheeses, the Protected Denomination of Origin cheeses Berner Alpkäse and Berner Hobelkäse, L'Etivaz à rebibes, Le Gruyère, Sbrinz, Emmentaler (organic and conventional) and in the category of semihard cheeses, the varieties Tilsiter, Appenzeller 1/4 fat and full fat, Tête de Moine, and Vacherin fribourgeois were screened in the study. The average concentration of the sum of VPP and IPP in the screened cheese varieties varied to a large extent, and substantial variations were obtained for individual samples within the cheese varieties. The lowest average concentration of the 2 tri-petides was found in L'Etivaz à rebibes (n = 3) at 19.1 mg/kg, whereas Appenzeller 1/4 fat (n = 4) contained the greatest concentration at 182.2 mg/kg. In individual samples, the total concentration of VPP and IPP varied between 1.6 and 424.5 mg/kg. With the exception of a 10-yr-old cheese, VPP was always present at greater concentrations than IPP. Milk pretreatment, cultures, scalding conditions, and ripening time were identified as the key factors influencing the concentration of these 2 naturally occurring bioactive peptides in cheese. The results of the present study show that various traditional cheese varieties contain, on average, similar concentrations of the 2 antihypertensive peptides to the recently developed fermented milk products with blood pressure-lowering property. This may serve as a basis for the development of a functional cheese with blood pressure-lowering property.
Dorsman, Andre [Vrije Univ. Amsterdam (Netherlands). Dept. of Finance; Simpson, John L. [Curtin Univ., Perth, WA (Australia). School of Economics and Finance; Westerman, Wim (eds.) [Groningen Univ. (Netherlands). Faculty of Economics and Business Economics, Econometrics and Finance
Deals with the upcoming theme of energy issues. Links energy issues with economics and financial markets. Combines global focus with specific regional and local examples. Unites theoretical insights with timely data and practical insights. Specialized author team from all over the world. Energy issues feature frequently in the economic and financial press. Specific examples of topical energy issues come from around the globe and often concern economics and finance. The importance of energy production, consumption and trade raises fundamental economic issues that impact the global economy and financial markets. This volume presents research on energy economics and financial markets related to the themes of supply and demand, environmental impact and renewables, energy derivatives trading, and finance and energy. The contributions by experts in their fields take a global perspective, as well as presenting cases from various countries and continents.
NordREG is a cooperation of the Nordic energy regulators. The mission is to actively promote legal and institutional framework and conditions necessary for developing the Nordic and European electricity markets. The financial market is an important market for market participants to mitigate their risks. By providing tools for risk management, the financial market contributes to the efficient functioning of both wholesale and end-user markets. NordREG decided during 2009 to undertake a study on the Nordic financial electricity market. The aim of the report is to consider whether any improvements can be made to further increase the efficiency of the Nordic financial electricity market in order to secure an optimal price setting in the wholesale and the end-user markets
Budinski-Petković, Lj.; Lončarević, I.; Jakšić, Z. M.; Vrhovac, S. B.
We present an analysis of the USA stock market using a simple fractal function. Financial bubbles preceding the 1987, 2000 and 2007 crashes are investigated using the Besicovitch-Ursell fractal function. Fits show a good agreement with the S&P 500 data when a complete financial growth is considered, starting at the threshold of the abrupt growth and ending at the peak. Moving the final time of the fitting interval towards earlier dates causes growing discrepancy between two curves. On the basis of a detailed analysis of the financial index behavior we propose a method for identifying the stage of the current financial growth and estimating the time in which the index value is going to reach the maximum.
Hernández Vidal, Gonzalo
En este trabajo de fin de grado encontramos algunas de la gran cantidad de formas de financiación que poseen las empresas españolas. Se ha tratado de diferenciar los métodos más relevantes, dentro de la gran variedad existente. Además, se han estudiado las fuentes de financiación más novedosas, y por las que optan a día de hoy las empresas, con el fin de adaptar a cada caso empresarial sus necesidades de recursos financieros, buscando ante todo la eficiencia.
Existe una distancia importante entre la complejidad de las relaciones sociales, que son historias compuestas de interacciones múltiples, y la pobreza de los modelos de relación de los que se ocupa el análisis de las redes sociales. Volviendo a partir de las interacciones reconoceremos cuatro grandes categorías de formas fundadas en el análisis del modo de regulación. Examinaremos, entonces, una hipótesis sobre la distribución de las interacciones en las relaciones. There is an important g...
Full Text Available En una serie de conversaciones discontinuas a lo largo de veinte días, entre un diseñador industrial/arquitecto y un filósofo, maestro en medios interactivos, se confrontaron ideas acerca de las dinámicas del flujo de información y sus implicaciones en las posibles formas de los espacios contemporáneos, que se presentan aquí a manera de párrafos que pueden ser leídos siguiendo la insinuación de un hilo argumentativo, o por separado.
Javier Jerez González
La obra proyectada y construida por Juan O’Gorman a lo largo de su vida traza un recorrido largo y sincopado entre formas de entender la arquitectura totalmente antagónicas. Su primera etapa de radical racionalismo desarrolla, según procedimientos estrictamente técnicos, un lenguaje revolucionario basado en la austeridad y la precisión. A pesar de ello muchas de sus obras destacan por la plasticidad de sus composiciones volumétricas, la riqueza espacial o, incluso, por la creación de atmósfer...
Nel 1931 il biologo Adolf Portmann era già talmente noto a livello internazionale per le sue ricerche da guadagnarsi la cattedra in zoologia nell'università della sua città natale, Basilea, all'età di appena 34 anni. All'attività di docente universitario ha sempre affiancato un'originale riflessione sul significato delle scienze della vita, imponendosi come una delle figure chiave nel dibattito tra biologia teoretica, estetica e antropologia filosofica. La forma degli animali, la sua opera...
Marcela Currea Galvis
Full Text Available Las notas de seguimiento (usadas por casi todos los docentes y educadores se constituyen en lo que se conoce (en muchas instituciones cómo evaluaciones parciales y finales, y permiten utilizar diferentes tipos y esquemas para laevaluación del aprendizaje y del desarrollo de competencias, es decir, la articulacióny uso de saberes, las formas de razonar y proceder para comprender situaciones, solucionar problemas y hacer en contexto, lográndose con aquéllas notas establecer diferenciaciones significativas de los múltiples procesos y conductas pertenecientes alos campos cognoscitivo, afectivo y psicomotor de cada uno de los estudiantes.
Baeza Martín, Rebeca
Este trabajo es una recopilación de artículos científicos en el que se ha tratado de agrupar las muertes celulares descubiertas hasta la fecha, explicando de forma sencilla los mecanismos moleculares que intervienen en cada una de ellas. La base sustentadora que ha servido de guía a este trabajo ha sido el artículo científico: “Molecular definitions of cell death subroutines: recommendations of the Nomenclature Committee on Cell Death 2012”. (Galluzzi et al. 2012). En él artículo se describen...
Bakalářská práce se zabývá zpracováním programu univerzální komponenty pro sběr dat ze serverů. Komponenta splňuje požadavky pro snadnou instalaci, nastavení a rozběh z daného serveru. Z monitorovaného stroje odcházejí informace o tom, že monitorovaný server je zapnutý a pro daný úkol funkční a zejména pak informace o vytížení CPU, stavu zaplnění disků a stavu všech přihlášených uživatelů. Navržená koncepce je multiplatformní s důrazem na nejrozšířenější platformy, jako jsou Linux a Windows. ...
... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Pro-Children Act. 352.237...-Children Act. As prescribed in 337.103-70(a), the Contracting Officer shall insert the following clause: Pro-Children Act (January 2006) (a) Public Law 103-227, Title X, Part C, also known as the Pro...
... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Pro rata share. 1.1377-1 Section 1.1377-1...) INCOME TAXES Small Business Corporations and Their Shareholders § 1.1377-1 Pro rata share. (a) Computation of pro rata shares—(1) In general. For purposes of subchapter S of chapter 1 of the Internal...
... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Application of pro rata share. 50.93... PROGRAM Cap on Annual Liability § 50.93 Application of pro rata share. An insurer shall apply the PRLP to determine the pro rata share of each insured loss to be paid by the insurer on all insured losses where...
Hanić Hasan; Domazet Ivana
Acceptance of marketing as a business concept in financial organizations, implies that the respective organization adopts the following marketing postulations: value of action capital conclusively depends on the client (value); key goal of marketing management in financial organizations is to attract new and retain existing clients; clients are attracted by delivering superior value/offer, and retaind by generating client satisfaction; in creating and delivering superior quality (value), mark...
The nature of credit unions as mutual financial institutions is examined and the economic implications of mutuality explored. While manager-shareholder agency costs are likely to be exacerbated within credit unions, shareholder-debtholder agency costs are likely to be eliminated. In this context, the implications for credit unions of the Campbell Report, the Financial Institutions scheme, and the Wallis Inquiry are discussed. While the imposition of risk-weighted capital adequacy requirements...
Kosuke Aoki; Kalin Nikolov
This paper asks two main questions: (1) What makes some asset price bubbles more costly for the real economy than others? and (2) When do costly bubbles occur? We construct a model of rational bubbles under credit frictions and show that when bubbles held by banks burst this is followed by a costly financial crisis. In contrast, bubbles held by ordinary savers have relatively muted effects. Banks tend to invest in bubbles when financial liberalisation decreases their profitability.
Full Text Available This article contains data related to the research article entitled “Altered relation of the renin-aldosterone system and vasoactive peptides in type 2 diabetes: the KORA F4 study” (Then et al., 2016  and describes the association of the aldosterone to renin ratio with midregional-pro atrial natriuretic peptide (MR-proANP and midregional-pro adrenomedullin (MR-proADM in 1261 participants from the KORA F4 cohort.
Un nouveau cours pratique sur les environnements Premium et Quantum de Schneider est proposé aux automaticiens concepteurs ou installateurs, et aux techniciens de bureau d'études, pour découvrir l'outil de programmation Unity. La prochaine session aura lieu du 24 au 28 janvier 2005. Le cours est ouvert aux personnes capables de développer sous PL7-Pro ou Concept. Objectifs : Maîtriser les différences fonctionnelles d'Unity-Pro par rapport à PL7 et Concept ; programmer en Unity-Pro sur Base Premium et Quantum. Programme : Environnement Quantum et Coupleur Profibus (1 journée) : configuration d'un automate sous Unity Pro et d'un coupleur Profibus DP. Conversion à Unity sur base Quantum et Premium (3,5 jours) : l'offre globale Unity, evolution par rapport à PL7 et Concept ; conversion d'application depuis PL7 Pro ; outils de mise au point ; manipulation des variables structurées ; utilisation des fonctions ; gestion des DF...
Thomason, Jessica; Reyes, Michelle; Allen, Steven R; Jones, Richard O; Beeram, Madhava R; Kuehl, Thomas J; Suzuki, Fumiaki; Uddin, Mohammad Nasir
Preeclampsia (preE), a syndrome of hypertension, proteinuria, and edema, has many elusive triggers. The renin-angiotensin system has been implicated in preE pathogenesis. In this study, we test the hypothesis that (pro)renin levels are increased in preE patients and that levels of (pro)renin and (pro)renin receptor ((P)RR) are elevated in a rat model of preE. We recruited 30 preE and 43 normal pregnant consenting patients. We used normally pregnant rats (NP, n = 10) and pregnant rats receiving weekly injections of desoxycorticosterone acetate and whose drinking water was replaced with 0.9% saline (preE, n = 10). Plasma and placental levels of (pro)renin were assayed by ELISA. Placental and kidney (P)RR was measured both by immunoblotting and immunohistochemistry. The mean plasma (pro)renin of 27.1±5.2 in preE patients differs from that in patients without preE: 14.8±5.2 ng Ang I/ml/hour (P renin were higher (P renin have been observed in preE patients and in a rat model of preE. We also found the increased expression of placental (P)RR in preE rats. © American Journal of Hypertension, Ltd 2015. All rights reserved. For Permissions, please email: email@example.com.
Prepare yourself to be a great producer when using Pro Tools in your studio. Pro Tools 9: Music Production, Recording, Editing & Mixing is the definitive guide to the software for new and professional users, providing you with all the vital techniques that you need to know. Covering both Pro Tools HD 9 and Pro Tools 9 software, this book is extensively illustrated in color and packed with time saving hints and tips - making it a great reference to keep on hand.* Become an expert Pro Tools user and fully unlock the potential of your system! * Discover how to achieve complete co
... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Financial management. 1260.26 Section 1260... AGREEMENTS General Provisions § 1260.26 Financial management. Financial Management August 2003 (a) Advance payments through a Letter of Credit will be made by the Financial Management Office of the NASA Center...
... CFR Part 234 RIN No. 7100-AD 94 Financial Market Utilities AGENCY: Board of Governors of the Federal... maintain an account for, and through the account provide certain financial services to, financial market... financial markets and the broader economy rely to function effectively. FMUs operate multilateral systems in...
... CFR Part 234 RIN 7100 AD-94 Financial Market Utilities AGENCY: Board of Governors of the Federal... through the account provide certain financial services to, financial market utilities (``FMUs'') that are..., upon which the financial markets and the broader economy rely to function effectively. FMUs operate...
Underhill, G.R.D.; Caprio, G.; Beck, T.; Claessens, S.; Schmukler, S.L.
The institutions of financial governance are central to the prospects for financial stability. Without sound regulatory and supervisory institutions, herd behavior and market failure looms large in a liberal financial system. Cross-border and cross-sectoral financial market integration exacerbates
Dowling, Nicki; Hoiles, Lauren; Corney, Tim; Clark, David
In two studies of young Australian workers, participants generally displayed positive attitudes towards financial management practices; however, a substantial proportion failed to display positive financial management practices, experienced financial problems and dissatisfaction, and reported low rates of seeking financial assistance, particularly…
Sohn, Sang-Hee; Joo, So-Hyun; Grable, John E.; Lee, Seonglim; Kim, Minjeung
The purpose of this study was to test the relationships between financial socialization agents, financial experiences, money attitudes, demographic characteristics, and the financial literacy of Korean adolescents. Using the 2006 Korean National Financial Literacy Test Survey for Adolescents (N = 1185), a series of regression analyses were…
... ending within the information year. (b) Consolidated financial statements. If the financial information... required in paragraph (a) of this section— (1) The audited consolidated financial statements for the filer's information year or, if the audited consolidated financial statements are not available by the...
... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial reporting. 3016.61 Section 3016.61... AND LOCAL GOVERNMENTS Entitlement § 3016.61 Financial reporting. The financial reporting provisions... Food Distribution Program on Indian Reservations. The financial reporting requirements for these...
... 29 Labor 1 2010-07-01 2010-07-01 true Financial reporting. 95.52 Section 95.52 Labor Office of the... Records § 95.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients: (1) SF-269 or SF-269A, Financial...
... 2 Grants and Agreements 1 2010-01-01 2010-01-01 false Financial reporting. 215.52 Section 215.52... Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status Report...
... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Financial reporting. 320.10 Section...-BACKED SECURITIES Pass-Through Type Securities § 320.10 Financial reporting. Issuers shall submit to the Association audited annual financial statements within 90 days of their fiscal year end. All financial...
Job Summary The Financial Analyst position is essential for the administration and smooth operations of donor partnerships agreements. The Financial Analyst ensures that all financial reporting to donors is accurate and in accordance with the agreements. As well, the Financial Analyst must ensure that all donor ...
... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Financial reporting. 145.52 Section 145.52....52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status...
... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Financial reporting. 1210.52....52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status...
... 7 Agriculture 6 2010-01-01 2010-01-01 false Financial reporting. 550.53 Section 550.53 Agriculture... Reports and Records § 550.53 Financial reporting. Financial Status Report. (a) Each REE Agency shall.... A financial status report shall consist of the following information: (1) The name and address of...
... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Financial reporting. 435.52 Section 435.52... ORGANIZATIONS Post-Award Requirements Reports and Records § 435.52 Financial reporting. (a) Authorized forms... financial information from recipients: (1) SF-269 or SF-269A, Financial Status Report. (i) SSA requires...
... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Financial reporting. 84.52 Section... Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status Report...
Full Text Available Financial knowledge has been identified as an issue of importance to individual financial wellness. The FINRA Financial Capability Study provides data that make it possible to assess financial knowledge, and to analyze it in the context of financial satisfaction and participation in financial behaviors that are generally considered positive. This paper looks at these relationships by gender and by age group, identifying key differences in outcomes and behaviors. The aim of this study was to identify areas and issues where policy makers can focus efforts, and where practitioners can develop education and therapy protocols to assist clients in financial development and restoration.
Alcina Maria da Silva Mota Figueiroa
Full Text Available Face às características da sociedade atual, a formação de cidadãos implica dotá-los de conhecimentos e capacidades que os prepararem para intervenções úteis e racionais, independentemente da profissão que venham a exercer. Neste domínio, insere-se a formação inicial de professores que, como componente base da qualificação profissional, deve preparar estes futuros profissionais para implementar práticas adequadas e inovadoras, nas aulas que virão a lecionar. A criação de uma comunidade de aprendizagem, no contexto de Prática de Ensino Supervisionada, pode contribuir para proporcionar condições favoráveis ao desempenho dos futuros docentes, assim como atualização didática e científica aos docentes já profissionalizados (orientadores cooperantes.
Full Text Available La Forma Orbis è concepita qui come la rappresentazione cartografica della superficie della Terra che rende operante un “Campo di fondazione” per l’architettura. In questo Campo è rappresentato il “divenire” tra le figure della Terra e le figure dell’architettura. Sulla base di questi assunti, il contributo esplora la differenza tra Suolo e Campo e analizza la crisi del ruolo della tipologia per il progetto urbano all’interno dell’opera di Piranesi. Il contributo si conclude leggendo la fondazione di Roma sia come uno degli eventi più arcaici nella storia della città occidentale, sia come uno dei problemi più attuali per la fondazione della città contemporanea. / The Forma Orbis is understood here as the cartographic representation of the surface of the Earth that makes operable a “foundation Field” for the architecture. In this Field is represented the "becoming" between the figures of the Earth and the figures of the architecture. On the basis of these assumptions, the contribution explores the difference between Ground and Field and analyzes the crisis of the role of Typology for the urban design within the Piranesi’s works. The contribution ends by reading the foundation of Rome both as one of the most archaic event in the western city history and as one of the most actual problem for the foundation of the contemporary city.
Gil, F. X. (Francesc Xavier); Libenson Libenson, Claudia; Planell Estany, Josep Anton
Los alambres de ortodoncia de níquel-titanio son suministrados por los diferentes fabricantes con forma de arco estándar. Los procesos de adiestramiento o de "eduación" permiten cambiar las formas del arco dental del alambre. Esta propiedad permitirá que el material a una temperatura tenga una forma y que a una temperatura menor recuerde otra forma diferente. Este doblre efecto memoria de forma proporciona al clínico una mayor versatilidad de los alambres NiTi en el tratamiento ortodóncico. ...
Marcos Vinicius da Silva
Full Text Available Introdução: A paracoccidioidomicose (PCM é uma micose sistêmica freqüente no Continente Americano. A infecção pode ocorrer pela inalação do fungo dimórfico, Paracoccidioides brasiliensis, que adquire a forma leveduriforme infectante. A disseminação pode ocorrer com conseqüente instalação de focos quiescentes em diferentes órgãos e sistemas. Objetivos: Apresentar um caso clínico de PCM forma crônica, com ênfase no diagnóstico diferencial e nas peculiaridades no comprometimento cutâneo da doença. Metodologia: O caso foi acompanhado no serviço de Moléstias Infecciosas do Hospital Leonor Mendes de Barros (HLMB de Sorocaba através da análise da evolução diária do paciente. A descrição do relato de caso foi embasada na literatura. Relato de caso: Paciente admitido no HLMB com lesões na face, cabeça e orelhas há 15 dias com piora progressiva. Ao exame físico, as lesões apresentavam-se dolorosas, crostosas, ulceradas, com intenso processo inflamatório e com secreção purulenta localizadas principalmente na hemiface direita, couro cabeludo, pavilhões auriculares e região cervical posterior. Foram estabelecidas as hipóteses diagnósticas iniciais de actinomicose, hanseníase, leishmaniose cutâneo-mucosa e Herpes-Zoster com infecção bacteriana secundária, baseadas nos antecedentes epidemiológicos e manifestações clínicas. Coletada biópsia de pele do bordo de uma das lesões. O resultado do exame anatomopatológico mostrou a presença de dermatite granulomatosa com presença de estruturas morfologicamente sugestivas de paracoccidióides. Conclusão: Na PCM, forma crônica, podemos encontrar lesões cutâneas que não são de fácil caracterização, o que dificulta a realização do diagnóstico e a instituição do tratamento precoce.
Full Text Available Financial literacy is an important issue today, but it is directed/limited to improve the practical skills of people taking financial markets and their present working for granted. However, financial markets are social institutions and social processes involving network relations as well as rules and norms. Globalization has resulted in a dominating role of financial markets over the economy with importance for the transformation of capitalistic society. The sociological perspectives on financial markets have relevance also for the present crisis for which several explanations have been suggested. Most explanations overlook, however, the process of disembedding of the financial markets from the societal context, which is represented by the reliance on a specific kind of knowledge. To illustrate the need for reintegrating financial markets in the economy and making them more responsive to societal concerns, financial knowledge requires to be embedded into social knowledge about the function of financial markets for society, the importance of norms and the social character of markets.Finanzerziehung ist ein wichtiges Anliegen in der Gegenwart, aber die „finanzielle Alphabetisierung“ beschränkt sich auf die Vermittlung praktischen Wissens, ohne die Finanzmärkte und ihr Funktionieren zu hinterfragen. Aber Finanzmärkte sind soziale Institutionen und soziale Prozesse, die Netzwerkbeziehungen sowie Regeln und Normen umfassen. Die Globalisierung resultierte in einer dominierenden Rolle des Finanzsystems im Verhältnis zur Wirtschaft und mit Implikationen für die Transformation der kapitalistischen Gesellschaft. Die soziologischen Perspektiven auf Finanzmärkte sind auch für die gegenwärtige Krise relevant, die verschieden zu erklären versucht wird. Diese Erklärungen übersehen jedoch vielfach den Prozess der Entbettung der Finanzmärkte aus den gesellschaftlichen Kontexten, der sich auch durch die Betonung einer spezifischen Art von Wissen
ABORTION DUE TO THE UNWANTED PREGNANCY: The Contestation between Pro-Live and Pro-Choice. Abortion is one of the classic issues which are always interested to be debated. The time of the debating of this abortion issue is as old as the human life. The polarization of the differences of the point of view about this topic is the extreme defense of the interests to pregnant woman. The abortion due to the unwanted pregnancy is an issue which is resurfaced. This paper will talk about a...
Terada, Tomomasa; Urushihara, Maki; Saijo, Takahiko; Nakagawa, Ryuji; Kagami, Shoji
Although a recent study demonstrated that the (pro)renin receptor ((P)RR) was highly expressed in the developing kidney during the mouse embryonic development, the mechanism by which (P)RR supports renal development in humans is not fully understood. In this study, we examined the plasma levels of (pro)renin and soluble (P)RR (s(P)RR) in cord blood and neonates as well as (P)RR expression in human kidney tissues. Samples were collected from 57 preterm and 67 full-term human neonates. (Pro)renin and s(P)RR levels were measured using enzyme-linked immunosorbent assays. Additionally, we performed an immunohistochemical (IHC) analysis of kidney tissues from neonates and minor glomerular abnormalities in order to assess (P)RR expression in the kidney. Plasma (pro)renin and s(P)RR levels in cord blood were significantly higher in preterm neonates than in full-term neonates. Four weeks after birth, these differences were no longer evident for either plasma (pro)renin or s(P)RR levels between the two groups. Importantly, plasma (pro)renin and s(P)RR levels in cord blood were inversely correlated with gestational age. Furthermore, IHC indicated that renal expression levels of (P)RR in neonates were stronger than those in minor glomerular abnormalities. (P)RR may play a pivotal role in prenatal renal development in humans. What is Known: • Renal renin-angiotensin system (RAS) has several pathophysiologic functions not only in blood pressure regulation but also in pediatric renal disease. • Renal RAS activation plays a key role of renal development during gestation. What is New : • Plasma (pro)renin and soluble (pro)renin receptor (s(P)RR) levels in cord blood were significantly higher in preterm neonates than in full-term neonates. • Immunohistochemical analysis of kidney tissue indicated that renal expression levels of (P)RR in neonates were stronger than in minor glomerular abnormalities.
Rebekah J. Nelson
Full Text Available Three interventions that address the emotional components of handling finances are proposed. Drawn from a stepwise model of financial therapy, the three interventions introduced here have the specific aim of incorporating the emotional attributes of traditional financial behaviors and beliefs. First, the Financial Genogram identifies family of origin issues that may affect financial behaviors; second, the Financial Landscape intervention is used when emotional stress occurs in collecting and examining financial documents; and third, the Financial Mirror broadens clients’ perspectives of their financial behaviors. Issues in future research and implementation of the Five Step model are addressed in treating financially distressed clients.
Full Text Available Acceptance of marketing as a business concept in financial organizations, implies that the respective organization adopts the following marketing postulations: value of action capital conclusively depends on the client (value; key goal of marketing management in financial organizations is to attract new and retain existing clients; clients are attracted by delivering superior value/offer, and retaind by generating client satisfaction; in creating and delivering superior quality (value, marketing must have full colaboration with other departments (functional business areas. Due to the financial services nature, marketing management demands the classical marketing mix concept to accomodate and expand with respect to basic 4P concept, by adding new elements related to humen force (employees, physical environment and the manner in which they provide services to their clients. Therefore we believe that for the financial organizations 7P, namely 7C model is more adequate than classical model, and that it represents conceptual frame that identifies wider spectar of marketing management tools. In addition, we would like to emphasize that the advertisment, that participates with over 2/3 in total marketing budget, represents the dominant promotional form and that the budget structure for advertizing is commonly defined by the goal and task method, that stands for an important indicator of proper market orientation of financial organizations in Serbia.
The financial system in the United States is slowly migrating from the bricks and mortar of banks on the city square to branch banks, ATM`s, and now direct linkage through computers to the home. Much work has been devoted to the security problems inherent in protecting property and people. The impact of attacks on the information aspects of the financial system has, however, received less attention. Awareness is raised through publicized events such as the junk bond fraud perpetrated by Milken or gross mismanagement in the failure of the Barings Bank through unsupervised trading activities by Leeson in Singapore. These events, although seemingly large (financial losses may be on the order of several billion dollars), are but small contributors to the estimated $114 billion loss to all types of financial fraud in 1993. Most of the losses can be traced to the contribution of many small attacks perpetrated against a variety of vulnerable components and systems. This paper explores the magnitude of these financial system losses and identifies new areas for security to be applied to high consequence events.
The diploma thesis "Financial literacy of pupils at grammar school" deals with the attitudes of students to the issue of financial literacy and the level of their knowledge. It focuses on individual components of financial literacy and key factors which influence and shape the students' knowledge and attitudes. Comparing available literature sources the definition of financial literacy is discussed in the theoretical part. The theoretical part also includes the way financial education is regu...
Lupu Iulia; Criste Adina
The financial globalization, driven by different forces, brings some potential benefits, and at the same time may generate important risks. The main actors - financial markets, international financial organizations and states have been concerned about the development of globalization in the recent decades. The innovations and the technological changes in the financial system have encouraged the financial integration of markets in a globalized context. Although the exposure of the national fin...
Mei Li; Frank Milne; Junfeng Qiu
This paper studies contagion and market freezes caused by uncertainty in financial network structures and provides theoretical guidance for central banks. We establish a formal model to demonstrate that, in a financial system where financial institutions are interconnected, a negative shock to an individual financial institution could spread to other institutions, causing market freezes because of creditors' uncertainty about the financial network structure. Central bank policies to alleviate...
Markus K. Brunnermeier; Martin Oehmke
This chapter surveys the literature on bubbles, financial crises, and systemic risk. The first part of the chapter provides a brief historical account of bubbles and financial crisis. The second part of the chapter gives a structured overview of the literature on financial bubbles. The third part of the chapter discusses the literatures on financial crises and systemic risk, with particular emphasis on amplification and propagation mechanisms during financial crises, and the measurement of sy...
Lim, HanNa; Heckman, Stuart J.; Letkiewicz, Jodi C.; Montalto, Catherine P.
Financial stress and self-efficacy are examined in relationship to college students' financial help-seeking behavior utilizing Grable and Joo's (1999) framework. A cognitive approach is taken by focusing on the moderating role of financial self-efficacy on the relationship between financial stress and financial help-seeking. Data from the 2010…
The 2008 financial crisis made clear the shortcomings in the European structure of financial supervision. In the current system of financial supervision the financial supervisor of the home Member State is in principle the only authority entitled to supervise financial institutions even in case
Pro SharePoint 2013 Administration is a practical guide to SharePoint 2013 for intermediate to advanced SharePoint administrators and power users, covering the out-of-the-box feature set and capabilities of Microsoft's collaboration and business productivity platform. SharePoint 2013 is an incredibly complex product, with many moving parts, new features, best practices, and 'gotchas.' Author Rob Garrett distills SharePoint's portfolio of features, capabilities, and utilities into an in-depth professional guide-with no fluff and copious advice-that is designed from scratch to be the manual Micr
Android is one of the major players in the mobile phone market. Android is a mobile platform that is built on the top of Linux operating system. The native-code support on Android offers endless opportunities to application developers, not limited the functionality that is provided by Android framework. Pro Android C++ with the NDK is an advanced tutorial and professional reference for today's more sophisticated app developers now porting, developing or employing C++ and other native code to integrate into the Android platform to run sophisticated native apps and better performing apps in gene
Although web standards-based websites can scale effectively - and basic CSS will give you basic results - there are considerations and obstacles that high traffic websites must face to keep your development and hosting costs to a minimum. There are many tips and tricks, as well as down-to-earth best practice information, to make sure that everything runs quickly and efficiently with the minimum amount of fuss or developer intervention. Targeted at "high traffic" websites - those receiving over 10,000 unique visitors a day - Pro CSS for High Traffic Websites gives you inside informati
Greene, S B; Salber, E J
From the introduction of Pro Bono Publico smoking tobacco in Durham, NC a century ago, the production of tobacco products has become a vital part of the state's economy. How this may relate to the smoking behavior, and consequently to the health of its residents is assessed from smoking patterns of adult residents of a rural area of Durham County. Male smoking rates are considerably higher than U.S. estimates whereas female rates are lower. The national trend of increasing incidence of lung cancer can be expected to continue in North Carolina and may be even greater due to the high rate of smoking.
Pro REST API Development with Node.js is your guide to managing and understanding the full capabilities of successful REST development. API design is a hot topic in the programming world, but not many resources exist for developers to really understand how you can leverage the advantages. This book will provide a brief background on REST and the tools it provides (well known and not so well known). Understand how there is more to REST than just JSON and URLs. You will then cover and compare the maintained modules currently available in the npm community, including Express, Restify, Vatican,
Noble, J; Bakman-Mikalski, Dan
Pro SharePoint 2010 Search gives you expert advice on planning, deploying and customizing searches in SharePoint 2010. Drawing on the authors' extensive experience of working with real-world SharePoint deployments, this book teaches everything you'll need to know to create well-designed SharePoint solutions that always keep the end-user's experience in mind. Increase your search efficiency with SharePoint 2010's search functionality: extend the search user interface using third-party tools, and utilize analytics to improve relevancy. This practical hands-on book is a must-have resource for any
In GPU Pro5: Advanced Rendering Techniques, section editors Wolfgang Engel, Christopher Oat, Carsten Dachsbacher, Michal Valient, Wessam Bahnassi, and Marius Bjorge have once again assembled a high-quality collection of cutting-edge techniques for advanced graphics processing unit (GPU) programming. Divided into six sections, the book covers rendering, lighting, effects in image space, mobile devices, 3D engine design, and compute. It explores rasterization of liquids, ray tracing of art assets that would otherwise be used in a rasterized engine, physically based area lights, volumetric light
Pro HTML5 with Visual Studio 2012 is written to help ASP .NET developers make the leap to the inevitable and exciting world of HTML5. The growing HTML5 specifications promises to revolutionize the way web sites are developed with an impressive set of built-in client-side features. The use of HTML5 as a preferred development language in Windows 8, along with growing support from the major browser vendors, is likely to make HTML5 the de-facto standard for all future web development. The number of HTML5-capable phones alone is estimated to top 1 billion by 2013. Many professional web developers w
GPU Pro4: Advanced Rendering Techniques presents ready-to-use ideas and procedures that can help solve many of your day-to-day graphics programming challenges. Focusing on interactive media and games, the book covers up-to-date methods producing real-time graphics. Section editors Wolfgang Engel, Christopher Oat, Carsten Dachsbacher, Michal Valient, Wessam Bahnassi, and Sebastien St-Laurent have once again assembled a high-quality collection of cutting-edge techniques for advanced graphics processing unit (GPU) programming. Divided into six sections, the book begins with discussions on the abi
Elisa Reinhardt Piedras
Full Text Available L’obiettivo di questo articolo è di designare i percorsi per comprendere l'immagine pubblicitaria ed il suo ruolo nel quotidiano contemporaneo. Si parte dallo scenario scientifico iconoclasta, ricostruendo il contesto sociale dell'immagine pubblicitaria, vicina all'economia capitalista, alla politica neoliberale, alla cultura di consumo. In seguito, vengono esplorate le logiche di costruzione e di appropriazione dell'immagine pubblicitaria da parte di pubblicitari e consumatori. Infine, l’articolo prende in considerazione la forma con la quale l'immagine pubblicitaria appare nel quotidiano, il suo contenitore e non il suo contenuto, attraverso l'analogia del flusso pubblicitario, cioè quest'insieme multiforme di messaggi diffusi nel quotidiano dai mezzi di comunicazione.
Full Text Available RESUMO: Doente do sexo feminino, 53 anos de idade, internada por lesÃµes nodulares pulmonares sugestivas de doenÃ§a metastÃ¡tica.Antecedentes de DoenÃ§a de Graves e de Pyoderma gangrenosum.BiÃ³psia pulmonar compatÃvel com Granulomatose de Wegener.REV PORT PNEUMOL 2002; VIII (1: 87-93 ABSTRACT: Female, 53 years old, with nodular lung lesions suggesting metastatic disease.This patient had clinical antecedents of Graves disease and Pyoderma gangrenosum.The lung biopsy was compatible with Wegenerâ Granulomatosis.REV PORT PNEUMOL 2002; VIII (1: 87-93 Palavras-chave: granulomatose, Wegener, forma limitada, vasculite, Key-words: granulomatosis, Wegener, limited, vasculitis
Joan Martínez Porcell
Full Text Available Forma dat esse was initially high fertility existential anthropology. Christian philosophy inherited although explanations hylemorphic with explaining human nature knew register the being and doing of the person inside the ontology of created spirits. The presence of human corporeality was a spirit that existed in the boundary and the horizon of eternity. The plasticity of human tendencies was a sign of his intelligence and it should be defined by their spirituality. The word was being-communication and love was the most important act of his life fertility. No wonder that we offer existential self as memory itself and the presence of the soul from the patenting of his spiritual being.
Full Text Available Focalizando um micromodelo do sertão, o "Liso do Sussuarão", este ensaio es tuda a construção da paisagem em Grande sertão: veredas como componente de um retrato do Brasil. Partindo do confronto entregeografia inventada e geografia rea l, examina-se a tese rosiana do sertãocomo um "pensamento" que "se forma mais forte do que o poder do lugar", comparando essa tese com o paradigma dos viajantes naturalistas, o determinismo positivista de Euclides da Cunha e a nova historiografia. Como traço estilístico dominante é detectado um modo de escreverque S€ pode chamar de "poética da dissolução", pela qual o romance de Rosa se configura como um poderoso dissolvente de outros tipos de discursos sobre o Brasil.
A. V. Endovitskaya
Full Text Available Summary. The article examines the linkages between financial stability and the level of its economic security. Considered the content of financial stability, represented by its own definition, we studied the basic conditions to achieve it. The logic diagram showing the location of financial stability and financial security to ensure the economic security of the business entity. A system of internal and external factors affecting the financial stability and endanger financial stability and financial security company. It has been established that it is the internal factors such as the availability of financial resources and financial position, capital structure, the company's ability to generate profits determine the level of economic security and its ability to withstand the negative impact of external and internal threats. The necessity of improving the financial sustainability in order to improve the economic security of the enterprise. On the basis of the research proposed matrix of risks affecting the financial stability and economic security, which allows to determine the probability of their occurrence and impact. It presents the economic, social, human, financial, organizational, economic, innovative and productive tools to increase the stability and financial security of an economic entity. List considered standard measures will make a plan of action to minimize the adverse impacts and enhance financial stability and security. Therefore, a prerequisite for the economic security of the enterprise is the attainment of financial stability.
Pedro Fiori Arantes
Full Text Available A arquitetura contemporânea vive hoje uma arriscada fusão com a publicidade e a indústria do entretenimento. Tal convergência exige uma expansão da forma arquitetônica até o limite de sua materialidade. Em busca da renda informacional máxima, característica do universo das marcas mundiais, constatamos uma inversão de seus antigos fundamentos construtivos e produtivos, subvertidos por um jogo de volumes e efeitos para além de qualquer regra ou limitação. Aliado às técnicas digitais de projeto e à reorganização dos canteiros de obra, esse novo fetichismo da forma, análogo à autonomização do poder e da riqueza abstrata no capitalismo contemporâneo, define a nova condição da arquitetura de ponta.Contemporary architecture is dangerously enmeshed with the entertainment industry and the field of advertising. This meshing has pushed architectural form to the limits of materiality. Architecture today searches for maximum informational rent, a process typical of global product branding; through this process, established building and production principles are subverted by a play of volumes and effects beyond any rule or limitation. Relying on digital design technologies and the reorganization of the building site, this new fetishism of form, analogous to the autonomization of power and abstract wealth in contemporary capitalism, defines the new condition of cutting-edge architecture.
Full Text Available A la vez que produce múltiples formas de violencia socioeconómica (desempleo estructural, precariedad, pobreza, el capitalismo neoliberal intenta evacuar cualquier tipo de reacción antisistémica, condenando la violencia. Ante estos procesos emergen en Europa nuevas formas de protesta que toman distancia del militantismo tradicional. Mediatización, teatralización, espíritu festivo, rechazo a la teorización ideológica y a la violencia: en cierto sentido, se trata de una nueva "estética" del militantismo. ¿En qué medida esta postura puede, paradójicamente, ser funcional a la consolidación del modelo neoliberal? La presente comunicación se propone reflexionar, por un lado, acerca de la legitimidad de la violencia como modalidad del diálogo político y, por otro, sobre los límites del nuevo militantismo "no violento" en relación con las contradicciones intrínsecas de la ideología neoliberal.Palabras clave: Violencia, militantismo, protesta, capitalismo, neoliberalismo___________Abstract: Neoliberal capitalism produces socio-economic violence (structural unemployment, precariousness, poverty, but its discourse condemns the violence and tries to prevent any anti-capitalist reaction. In such context, new forms of social protest are spreading in Europe and distance themselves from traditional activism. Mediatization, dramatization, festive atmosphere, refusal of violence and of any ideological theorization: in some way, it is a new "esthetics" of activism. This paper intends to explain why this posture can paradoxically strengthen the neoliberal model. It analyzes the choice of violence as a legitimate tool of the political "dialog" as well as the limits of new "no violent" activism in relation with the contradictions of neoliberal ideology.Keywords: Violence, activism, social protest, capitalism, neoliberalism
Park, Kay Sun
Practitioners in finance have been trying to either maximize their fortunes or minimize any unlucky outcomes;say, Beat the market. The uncertainty is always something to fear or to overcome in financial market in order to beat the market. The price of assets seems unpredictable in a short......-time interval, though academics consider market price would stay at equilibrium in the long-run, as reflecting fundamentals in the end. As “Efficiency of Financial Market” says; price of assets reveals all relevant information. The continuous-time random walk is successfully taken as close as tracking down...... the asset price movements. Moreover, a regime-switching between good versus bad state abruptly occurs over the business cycle (or the financial cycle). Hence, two key theoretical devices used to model risk in finance are first, to acknowledge that we see the movements of asset price micmic a random walk...
Full Text Available Central banks have become poles of stability and decisive factors of globalization. Financialstability represents a national issue, a public asset, that requires both an intervention of public judicious authoritiesand their cooperation with private sector. Given the integration of financial markets during the last decades in bothdeveloped and developing countries, as direct result of globalization, liberalization and deregulation processes, andthe high degree of innovation they felt over time, a shift in market participants’ perceptions on the importance ofstable financial systems in economic growth arose. The global context characterized by the interdependence ofmarkets and institutions, emergence of new techniques and instruments, increasing international capital flowsstressed the new meanings of the analysis of financial stability.
The two important ingredients for business development are finance and skill. Small business enterprises in most countries suffer from financial constraints and lack of entrepreneurial skill. There has been a crucial lack of business start-up training in Botswana, which has led to small business failures. The study covered fifty ...
In Africa financial systems have been shackled with extensive, imprudent regulations operated on inefficient grounds and dominated by few institutions, mainly state commercial banks. Common among most of these systems have been controls on interest rates; extensive government borrowing; directed lending and ...
This paper focuses on global financial crisis and its implications on the economy of nations. The questions asked to which answers were given among others include: Is the globalization of finance profitable against the backdrop of the failure of banking institutions in the United States of America that has snowballed into a ...
Full Text Available In this paper we analyse the research results on corporate risk management practices, notably in light of the derivatives use in the large Serbian non-financial companies. The principal aim of this paper is to examine whether Serbian companies employ derivatives to manage risk and to what degree, and to explore the main rationale behind the companies' not employing these instruments, as well as to suggest possible enhancements of risk management practices. Furthermore, we have investigated the key reasons why financial derivatives are very useful for Serbian companies for hedging financial risks. Additionally, this paper provides a comparative overview of the use of derivatives between Serbian companies and the companies in Croatia and Slovenia in order to ascertain whether Serbian companies employ derivatives in order to manage risk to the same degree as their Croatian and Slovenian counterparts. This paper will include findings and provide evidence that FX rate and referent interest rates (such as 1w- 2w repo rate, Beonia and Belibor are markedly volatile, which opens vast possibilities for the use of financial derivatives, given that these financial parameters determine the price of a credit arrangement for companies and the quality of import and export cash flows.
Cílem práce bylo navrhnout a zkonstruovat autonomní hardwarový modul pro záznam a reprodukci zvuku. Zařízení je řešeno jako kompaktní prvek pro vestavbu do základní desky cílové aplikace. Vstupní analogová zvuková data jsou při záznamu převáděna A/D převodníkem s rozlišením 16 bitů a vzorkovací frekvencí 24 kHz do digitální formy, kterou zpracovává mikrokontrolér – upravuje formát (rozlišení, vzorkovací frekvenci), komprimuje, převádí do formátu souboru WAV a ukládá v souborovém systému FAT/F...
Full Text Available Western lifestyle is associated with a sustained low grade increase in inflammation leading to an impaired innate immunity and reduced resistance to disease, changes which might explain the epidemic of chronic diseases spreading around the globe. The immune system cannot function properly without access to bacteria and plants, which when raw, are rich not only in bacteria but also in plant fibres, antioxidants, healthy fats and numerous other nutrients. Modern food technology with plant breeding, separation, condensation of food ingredients, heating, freezing, drying, irradiation, microwaving, an effective tool for destroying foods and hereby counteracting optimal immune function, is suspected to be a leading cause of so-called Western diseases. The supply of pre-, pro-, and synbiotics has sometimes proved to be effective tool to counteract, especially acute diseases, but has often failed, especially in chronic diseases. Thousands of factors contribute to unhealthy living. Numerous alterations in lifestyle and food habits are needed, if to prevent and cure 'treatment-resistant' chronic diseases. Among these are avoiding such processed foods that are known to be rich in pro-inflammatory molecules, and also eating substantial amounts of foods with documented anti-inflammatory effects such as turmeric/curcumin, molecules which might be included in future synbiotic compositions.
Yeshua-Katz, Daphna; Martins, Nicole
This study explores the personal experience of pro-ana bloggers, members of an online community for people with eating disorders. Using Erving Goffman's work on stigma, this study explores the motivations, benefits, and drawbacks of blogging about a stigmatized mental illness, as taken from the bloggers' own perceptive. We conducted 33 interviews with bloggers from seven different countries via phone, Skype, and e-mail. Participants were motivated to blog because they found social support, a way to cope with a stigmatized illness, and means of self-expression. Participants described blogging as a cathartic experience and perceived the social support they received from other members of the pro-ana community as a benefit. The fear that the eating disorder will be revealed if the blog is exposed and the concern that the blog encourages disordered eating were the perceived negative consequences of maintaining such a blog. Thus, blogging about anorexia serves to both alleviate and trigger anxiety about living with this stigmatized illness. Recommendations for future research are made.
Sonya L. Britt
Full Text Available Recent research has suggested that mental health professionals may be at greater risk of endorsing money scripts associated with lower income, lower net worth, and problematic financial behaviors. This study more closely examined the financial health of mental health professionals using the Klontz-Britt Financial Health Scale (FHS. Data was collected from 264 individuals recruited through financial seminars given by the researchers and through social media. Results indicated that when compared to other occupations, mental health professionals report significantly lower levels of financial health. Regardless of occupation, money status and money worship scripts were associated with lower levels of financial health, while money vigilance scripts were associated with higher levels of financial health. These results are of interest to financial counselors and educators to inform their work with those in the mental health profession who may be at greater risk of lower financial health.
Full Text Available Current method to magnetically label cells using ferumoxides (Fe-protamine (Pro sulfate (FePro is based on generating FePro complexes in a serum free media that are then incubated overnight with cells for the efficient labeling. However, this labeling technique requires long (>12-16 hours incubation time and uses relatively high dose of Pro (5-6 microg/ml that makes large extracellular FePro complexes. These complexes can be difficult to clean with simple cell washes and may create low signal intensity on T2* weighted MRI that is not desirable. The purpose of this study was to revise the current labeling method by using low dose of Pro and adding Fe and Pro directly to the cells before generating any FePro complexes. Human tumor glioma (U251 and human monocytic leukemia cell (THP-1 lines were used as model systems for attached and suspension cell types, respectively and dose dependent (Fe 25 to 100 microg/ml and Pro 0.75 to 3 microg/ml and time dependent (2 to 48 h labeling experiments were performed. Labeling efficiency and cell viability of these cells were assessed. Prussian blue staining revealed that more than 95% of cells were labeled. Intracellular iron concentration in U251 cells reached approximately 30-35 pg-iron/cell at 24 h when labeled with 100 microg/ml of Fe and 3 microg/ml of Pro. However, comparable labeling was observed after 4 h across the described FePro concentrations. Similarly, THP-1 cells achieved approximately 10 pg-iron/cell at 48 h when labeled with 100 microg/ml of Fe and 3 microg/ml of Pro. Again, comparable labeling was observed after 4 h for the described FePro concentrations. FePro labeling did not significantly affect cell viability. There was almost no extracellular FePro complexes observed after simple cell washes. To validate and to determine the effectiveness of the revised technique, human T-cells, human hematopoietic stem cells (hHSC, human bone marrow stromal cells (hMSC and mouse neuronal stem cells (m
Chintala Balaji; Dr. G. Praveen Kumar
In this paper, we analyze the performance of public sector banks in India during the period 1999-2000 to 2008-09. This period covers the old financial products period and new financial products period. Specifically, the paper examines the impact of new financial products on financial performance of public sector banks in India. The empirical results show that impact of new financial product on public sector banks has intensified. The financial performance of public sector banks is greater in ...
Matvejevs, A; Pavļenko, O
The combination of financial theory, mathematics and computer technology has led to the emergence of a new profession: Financial Engineering. Financial engineers apply advanced economics theory, recent mathematical methods and computer technology to financial markets and financial management. The program of professional studies in Financial Engineering has been running at the Faculty of Computer Science and Information Technology, Riga Technical University since 2009/2010 academic year. It is...
Little, Allison Dare
A modern form of abuse of children by parents and foster parents is to use the identity of children in their care for their own financial benefit, such as accessing their unused social security numbers to secure credit. This article reviews examples and implications of this identity theft.
Brown, M.; de Haas, R.; Sokolov, V.
Abstract: We exploit variation in consumer price inflation across 71 Russian regions to examine the relationship between the perceived stability of the local currency and financial dollarization. Our results show that regions with higher inflation experience an increase in the dollarization of
Jia, Y.; van Lent, L.A.G.M.; Zeng, Y.
We examine the relation between a measure of male CEOs’ facial masculinity and financial misreporting. Facial masculinity is associated with a complex of masculine behaviors (including aggression, egocentrism, risk-seeking, and maintenance of social status) in males. One possible mechanism for this
Pedersen, Anne Marie Boiden; Weissensteiner, Alex; Poulsen, Rolf
We analyze the financial planning problems of young households whose main decisions are how to finance the purchase of a house (liabilities) and how to allocate investments in pension savings schemes (assets). The problems are solved using a multi-stage stochastic programming model where...
M.H. Goedhart; J. Spronk (Jaap)
textabstractWhen solving financial planning problems with multiple goals by means of multiple objective programming, the presence of fractional goals leads to technical difficulties. In this paper we present a straightforward interactive approach for solving such linear fractional programs with
Tronc, Keith, Ed.
Because Australian school principals are being given increasing autonomy, knowledge of basic accounting principles and skill in elementary financial management are becoming more necessary. This book attempts to supply school administrators with information needed to handle new accounting duties and to lay a foundation for future fuller involvement…
The Federal Government of Nigeria retains the vestiges of good systems for planning, budgeting, managing and controlling public resources. But their performance has deteriorated to such an extent that they provide negligible assurance that moneys are used entirely for their intended purpose. The same is true at the state level. To return to an acceptable level of financial accountability w...
Jeffery, Robert W
This paper reviews research studies evaluating the use of financial incentives to promote weight control conducted between 1972 and 2010. It provides an overview of behavioral theories pertaining to incentives and describes empirical studies evaluating specific aspects of incentives. Research on financial incentives and weight control has a history spanning more than 30 years. Early studies were guided by operant learning concepts from Psychology, while more recent studies have relied on economic theory. Both theoretical orientations argue that providing financial rewards for losing weight should motivate people to engage in behaviors that produce weight loss. Empirical research has strongly supported this idea. However, results vary widely due to differences in incentive size and schedule, as well as contextual factors. Thus, many important questions about the use of incentives have not yet been clearly answered. Weight-maintenance studies using financial incentives are particularly sparse, so that their long-term efficacy and thus, value in addressing the public health problem of obesity is unclear. Major obstacles to sustained applications of incentive in weight control are funding sources and acceptance by those who might benefit. Copyright © 2011 Elsevier Inc. All rights reserved.
Duijn, van A.P.; Beukers, R.; Cowan, Roberta B.; Judge, L.O.; Pijl, van der Willem; Römgens, Indra; Scheele, Fleur; Steinweg, Tim
This study is a detailed analysis of which parts of the tuna, shrimp, soy and beef supply chains are most open to constructive engagement through financial vehicles and mechanisms. The study indentifies the largest market shares in the various supply chains. For the retail sector, the objective was
In the previous decades, evidence against the efficient market hypothesis has been mounting. As a result, the behavioral finance literature has emerged, which embeds psychological influences in financial economics. The current thesis fits within the behavioral finance literature, and is focused on
The present document includes the slides used in the course Mathematics For Finance (International Business and Business Administration and Management). The course content is divided into five units: “Introduction: Some general ideas”, “Financial arrangements”, “Annuities”, “Loans” and “Bonds”
Hautsch, N.; Schaumburg, J.; Schienle, M.
We propose the realized systemic risk beta as a measure of financial companies' contribution to systemic risk, given network interdependence between firms' tail risk exposures. Conditional on statistically pre-identified network spillover effects and market and balance sheet information, we define
Di Girolamo, Amalia; Harrison, Glenn W.; Lau, Morten
We characterize the literacy of an individual in a domain by their elicited subjective belief distribution over the possible responses to a question posed in that domain. We consider literacy across several financial, economic and statistical domains. We find considerable demographic heterogeneity...
Real estate is, by definition, local as it is spatially fixed. Mortgage lending, however, has developed from a local to a national market and is increasingly a global market today. An understanding of the financial crisis is ultimately a spatialised understanding of the linkages between local and
New York City Parent Foundations, Brooklyn, NY.
This handbook is designed to aid parent associations in the New York City schools to better manage their financial responsibilities. After discussing the nature of Budget and Audit Committees, the handbook stresses the need for a budget and the items to be included in it. The areas of management, recordkeeping, and auditing are delineated. (WP)
Rogério José Schuck
Full Text Available Os últimos 20 anos foram de enormes mudanças para a humanidade, impulsionadas sobretudo pelas Tecnologias da Informação e Comunicação –TICs–, afetando a vida em todas as dimensões. O texto busca investigar a questão do humanismo nesse contexto, discutindo a relação tempo e espaço para compreender como as TICs têm sido centrais na mudança de postura e de construção do conhecimento. Seguindo a perspectiva da hermenêutica flosófca, de modo especial nas trilhas abertas por Hans-Georg Gadamer, o conceito apropriação da tradição e aproximações com o conceito formação (Bildung abrem perspectivas para a discussão pelas vias da hermenêutica flosófca. De que modo está se dando a formação (humanística, intelectual, social dentro desse contexto? Qual o espaço possível ao humanismo diante de um cenário extremamente complexo e plural, permeado pelas TICs? Em que sentido as TICs contribuem ou não para (repensarmos a questão da postura humana frente ao saber? São questões deveras complexas e que exigem mediações (que nos deem (na busca por algumas pistas em pro de respostas, mesmo que ainda abertas.
Rosnadzirah Ismail; Rashidah Abdul Rahman; Normah Ahmad
.... Conventional financial institutions have widely practiced risk management within their organization, but it is still under-developed in Islamic financial institutions due to new emerging market...
Moran, M H; Smith, S S
Pro-convulsant withdrawal properties have been reported for a variety of GABA-modulatory drugs, such as the benzodiazepines (BDZs, [S.E. File, The history of BDZ dependence: a review of animal studies, Neurosci. Biobehav. Rev. 14 (1990) 135-146; P.R. Finley, P. E. Nolan, Precipitation of BDZ withdrawal following sudden discontinuation of midazolam, DICP 23 (1989) 151-152]), barbiturates and ethanol [N. Kokka, D.E. Sapp, U. Witte, R.W. Olsen, Sex differences in sensitivity to pentylenetetrazol but not in GABAA receptor binding, Pharm. Biochem. Behav. 43 (1992) 441-447]. In this report, we test the hypothesis that pro-convulsant effects are produced by withdrawal from the GABA-modulatory neurosteroid 3alpha-OH-5alpha-pregnan-20-one (3alpha,5alpha-THP) after sustained exposure to elevated circulating levels of its parent compound progesterone (P). Seizure activity was precipitated by picrotoxin or with the BDZ inverse agonist n-methyl-beta-carboline-3-carboxamide (beta-CC), and a seizure rating determined 24 h after abrupt discontinuation of P following a multiple withdrawal/chronic administration paradigm. In some cases, a pseudopregnant rat model was employed to produce increased ovarian production of P prior to withdrawal (ovariectomy). Rats undergoing P withdrawal exhibited greater seizure-like activity than vehicle-treated controls, and received seizure scores in the same range as rats undergoing BDZ withdrawal. Administration of a 5alpha-reductase blocker, MK-906, along with P, prevented this pro-convulsant effect of P withdrawal, suggesting that the GABA-modulatory 3alpha,5alpha-THP is the active compound responsible for this withdrawal effect. Combined administration of P and diazepam produced synergistic effects upon withdrawal and produced a seizure score higher than observed after withdrawal from either agent alone. These results suggest that P exhibits withdrawal properties via the neuroactive steroid 3alpha, 5alpha-THP, that include exacerbation of
Amadeo Ramos Carranza
Full Text Available RESUMEN La construcción exige conocimiento y ayuda a entender la lógica de la arquitectura por encima de los avances y descubrimientos producidos por ciencias, ingenierías e industrias. En cualquiera de las tendencias o movimientos que a lo largo del pasado siglo se han reconocido en arquitectura, técnica y tecnología de la construcción se han tratado como un aspecto esencial de su producción cultural y arquitectónica, y fueron usadas para indagar nuevas formas, nuevas arquitecturas, tratando de resolver una demanda social que no encontraba respuesta con los medios habituales de construir. El aforismo de Mies van der Rohe, “sólo reconozco problemas de construcción”, además de aludir a un momento en el que la industria estaba llamada a tener una participación decisiva en el futuro de la arquitectura, el sentido universal que encierra, revela que, la cuestión de la construcción en arquitectura, es una forma del pensamiento que afecta al proyecto desde sus primeros momentos. Quizá, por esta razón, muchas de las arquitecturas que visitamos o estudiamos, se preocupan profundamente por cual sería en cada momento, la mejor manera de expresar la condición constructiva de lo formado.SUMMARY: The construction requires knowledge and help to understand the logic of architecture over the progress and findings produced by science, engineering and industry. In any trends or movements throughout the last century have recognized architectural, technical and construction technology have been treated as an essential aspect of its cultural and architectural production, and were used to investigate new forms, new architectures trying to solve a social demand response was not the usual means of building. The aphorism of Mies van der Rohe, "I recognize only construction problems", and alluding to a time when the industry was destined to play a decisive role in the future of architecture, the universal sense it contains, reveals that, the issue of
Cristian A. Carvajal
Full Text Available La hipertensión arterial (HTA dependiente de mineralocorticoides representa actualmente una de las formas secundarias de hipertensión de mayor prevalencia. Entre las causas más prevalentes está el hiperaldosteronismo primario (HAP cuya prevalencia es cercana al 10% de la población de hipertensos. El HAP se detecta principalmente por una elevación de la razón aldosterona a actividad renina plasmática (ARR, ya que la hipokalemia es infrecuente de encontrar. La fisiopatología del HAP se presenta como un desequilibrio en el control electrolítico a nivel renal, por mayor actividad del receptor mineralocorticoides (MR, lo cual aumenta el volumen intravascular y la presión arterial. Recientemente se ha demostrado también que el exceso de aldosterona afecta también el endotelio vascular, el tejido cardiaco entre otros. Este exceso puede ser por una alteración a nivel de la glándula suprarrenal (generalmente hiperplasia o adenoma o formas genéticas (familiares. Por otra parte, alteraciones parciales o totales de la enzima 11β-Hidroxiesteroide deshidrogenasa tipo 2 (11β-HSD2 resulta en una metabolización total o parcial de cortisol, imitando los efectos de aldosterona sobre MR. La actividad de esta enzima se evalúa midiendo la razón cortisol a cortisona en suero por HPLC-MS/MS. La prevalencia de alteraciones parciales de la actividad de la enzima 11β-HSD2 en estudios de cohorte alcanza en alrededor del 15% en población hipertensa. El diagnóstico del HAP o deficiencias de 11BHSD2, permitiría un tratamiento específico del cuadro hipertensivo mediantes el uso de bloqueadores del receptor mineralocorticoideo y/o uso de corticoides de acción prolongada sin actividad mineralocorticoidea como dexametasona o betametasona.
Ricardo Cuevas Moreno
En este artículo exponemos las formas propiamente dichas de la ética de los negocios. Ellas son la síntesis de las contribuciones de la ciencia de la ética, de la ciencia de la economía y de la administración. Esto origina las formas que son nombradas por nosotros: la empresa ciudadana y la empresa del tercer tipo o la empresa inteligente. El análisis de esas formas ilumina el contenido ideológico de la ética de la empresa y las contradicciones insuperables en su construcción (...
Garcia, David; Sirola, Anu; Näsi, Matti; Kaakinen, Markus; Keipi, Teo; Räsänen, Pekka
Background Pro-anorexia communities exist online and encourage harmful weight loss and weight control practices, often through emotional content that enforces social ties within these communities. User-generated responses to videos that directly oppose pro-anorexia communities have not yet been researched in depth. Objective The aim was to study emotional reactions to pro-anorexia and anti-pro-anorexia online content on YouTube using sentiment analysis. Methods Using the 50 most popular YouTube pro-anorexia and anti-pro-anorexia user channels as a starting point, we gathered data on users, their videos, and their commentators. A total of 395 anorexia videos and 12,161 comments were analyzed using positive and negative sentiments and ratings submitted by the viewers of the videos. The emotional information was automatically extracted with an automatic sentiment detection tool whose reliability was tested with human coders. Ordinary least squares regression models were used to estimate the strength of sentiments. The models controlled for the number of video views and comments, number of months the video had been on YouTube, duration of the video, uploader’s activity as a video commentator, and uploader’s physical location by country. Results The 395 videos had more than 6 million views and comments by almost 8000 users. Anti-pro-anorexia video comments expressed more positive sentiments on a scale of 1 to 5 (adjusted prediction [AP] 2.15, 95% CI 2.11-2.19) than did those of pro-anorexia videos (AP 2.02, 95% CI 1.98-2.06). Anti-pro-anorexia videos also received more likes (AP 181.02, 95% CI 155.19-206.85) than pro-anorexia videos (AP 31.22, 95% CI 31.22-37.81). Negative sentiments and video dislikes were equally distributed in responses to both pro-anorexia and anti-pro-anorexia videos. Conclusions Despite pro-anorexia content being widespread on YouTube, videos promoting help for anorexia and opposing the pro-anorexia community were more popular, gaining more
Oksanen, Atte; Garcia, David; Sirola, Anu; Näsi, Matti; Kaakinen, Markus; Keipi, Teo; Räsänen, Pekka
Pro-anorexia communities exist online and encourage harmful weight loss and weight control practices, often through emotional content that enforces social ties within these communities. User-generated responses to videos that directly oppose pro-anorexia communities have not yet been researched in depth. The aim was to study emotional reactions to pro-anorexia and anti-pro-anorexia online content on YouTube using sentiment analysis. Using the 50 most popular YouTube pro-anorexia and anti-pro-anorexia user channels as a starting point, we gathered data on users, their videos, and their commentators. A total of 395 anorexia videos and 12,161 comments were analyzed using positive and negative sentiments and ratings submitted by the viewers of the videos. The emotional information was automatically extracted with an automatic sentiment detection tool whose reliability was tested with human coders. Ordinary least squares regression models were used to estimate the strength of sentiments. The models controlled for the number of video views and comments, number of months the video had been on YouTube, duration of the video, uploader's activity as a video commentator, and uploader's physical location by country. The 395 videos had more than 6 million views and comments by almost 8000 users. Anti-pro-anorexia video comments expressed more positive sentiments on a scale of 1 to 5 (adjusted prediction [AP] 2.15, 95% CI 2.11-2.19) than did those of pro-anorexia videos (AP 2.02, 95% CI 1.98-2.06). Anti-pro-anorexia videos also received more likes (AP 181.02, 95% CI 155.19-206.85) than pro-anorexia videos (AP 31.22, 95% CI 31.22-37.81). Negative sentiments and video dislikes were equally distributed in responses to both pro-anorexia and anti-pro-anorexia videos. Despite pro-anorexia content being widespread on YouTube, videos promoting help for anorexia and opposing the pro-anorexia community were more popular, gaining more positive feedback and comments than pro-anorexia videos
A professional musician guides serious hobbyists through Pro Tool Pro Tools puts professional recording and music production software in the hands of anyone with the appropriate hardware and the knowledge to use it. Musician and recording engineer Jeff Strong guides you through the latest version of this complex program, offering twice the content of the official guide at a lower price. Eight minibooks cover recording basics, getting started with Pro Tools, recording audio, editing audio, managing MIDI, mixing, mastering, and getting your music to the masses.The latest version of Pro Tools off
Full Text Available The mobile banking involves the use of some mobile telecommunication devices (such phones or PDAs - Personal Digital Assistants in order to complete, in a secure manner, banking transactions (like payments, transfers, account information and so on. It doesn't matter where the user is physically located. Also, the hour when the services are requested is not important anymore, because, thanks to the internet banking, the offices are virtually opened 24 hours per day. The ProCard system represents a suite of applications used to perform mobile banking. It was intended to be a universal solution that allows EFT, Internet and mobile banking in a single package. No special software or hardware is required
Laskowski, Roman A
The ProFunc web server is a tool for helping identify the function of a given protein whose 3D coordinates have been experimentally determined or homology modeled. It uses a cocktail of both sequence- and structure-based methods to identify matches to other proteins that may, in turn, suggest the query protein's most likely function. The server was originally developed to aid the worldwide structural genomics effort at the start of the millennium. It accepts a file containing the protein's 3D coordinates in PDB format, and, when processing is complete, sends an email containing a link to the password-protected result pages. The results include an at-a-glance summary, as well as separate pages containing more detailed analyses. The server can be found at: http://www.ebi.ac.uk/thornton-srv/databases/profunc .
Full Text Available Matrix metalloproteinase (MMP-9 and neutrophil gelatinase-associated lipocalin (NGAL have gained attention as cancer biomarkers. The inactive zymogen form of MMP-9 (pro-MMP-9 also exists as a disulphide-linked heterodimer bound to NGAL in humans. Leukaemias represent a heterogeneous group of neoplasms, which vary in their clinical behavior and pathophysiology. In this review, we summarize the current literature on the expression profiles of pro-MMP-9 and NGAL as prognostic factors in leukaemias. We also report the expression of the pro-MMP-9/NGAL complex in these diseases. We discuss the roles of (pro-MMP-9 (active and latent forms and NGAL in tumour development, and evaluate the mechanisms by which pro-MMP-9/NGAL may influence the actions of (pro-MMP-9 and NGAL in cancer. Emerging knowledge about the coexpression and the biology of (pro-MMP-9, NGAL and their complex in cancer including leukaemia may improve treatment outcomes.
Full Text Available Durante o período de 1967 a 1970 foram observados 22 casos de toxoplasmose adquirida, forma linfoglandular, no Hospital das Clínicas da Faculdade de Medicina da Universidade Federal de Pernambuco, Brasil. Na história clínica dos pacientes sobressaiu micropoliadenopatia, principalmente localizada na região cervical posterior, febre, anorexia, astenia, cefaléia, tonturas, mialgias, hepato-esplenomegalia discreta e linfocitose. A toxoplasmose foi confirmada pela reação de Sabin-Felãman com títulos bastante elevados em todos os enfermos e pelo isolamento do parasito em um doente. Em todos a reação de Paul-Bunnell-Daviãshon foi negativa. O tratamento instituído consistiu em uma associação de espiramicina com sulfametoxipirimidina, na administração de espiramicina isolada ou, em raros casos, na combinação de pirimetamina com sulfametoxipirimidina.
Gloria Amparo Giraldo-Zuluaga
Full Text Available Objetivo: este estudio realiza un repaso histórico sobre los modelos y enfoques clásicos y modernos acerca de la ciudadanía, con el fin de esclarecer su origen, desarrollo, sentido profundo y vigencia. Metodología: a partir de la revisión de los diversos enfoques teóricos sobre ciudadanía, se hizo un seguimiento a su evolución, transformaciones e implicaciones, en contraste con los principales debates y cuestionamientos que se le hacen en el contexto actual. Resultados: el trabajo plantea que la ciudadanía contemporánea difiere sustancialmente de la clásica, no solamente en lo relativo a titularidades y derechos, sino como una manifestación de desigualdad, crisis social y emergencia de otros intereses, sobre todo económicos, que gobiernan a las sociedades modernas. El ciudadano es un ser político, con una dimensión social y moral; lo cual indica que la construcción de la ciudadanía no es el aprendizaje mecánico de unas normas (jurídicas, legales y políticas, sino la realización efectiva de una forma de vida y de convivencia entre los seres humanos en sociedad.
Javier Jerez González
Full Text Available La obra proyectada y construida por Juan O’Gorman a lo largo de su vida traza un recorrido largo y sincopado entre formas de entender la arquitectura totalmente antagónicas. Su primera etapa de radical racionalismo desarrolla, según procedimientos estrictamente técnicos, un lenguaje revolucionario basado en la austeridad y la precisión. A pesar de ello muchas de sus obras destacan por la plasticidad de sus composiciones volumétricas, la riqueza espacial o, incluso, por la creación de atmósferas oníricas. Los primeros años de frenética actividad dan paso a un periodo de voluntario alejamiento de la práctica profesional de la arquitectura: ni una sola obra, ni un solo proyecto durante cerca de 15 años. Tan solo su actividad docente le mantiene en contacto con el mundo de la arquitectura. Cuando Juan O’Gorman vuelve a ejercer como arquitecto, lo hace construyendo algunos de los iconos del movimiento de integración plástica de México: la biblioteca central de la UNAM y su casa en San Jerónimo. A pesar de las enormes diferencias, o más bien oposiciones, entre unos momentos y otros, puede identificarse una invariante clara como señal de identidad personal: una velada voluntad de no ser arquitecto
María Esperanza González-del Foyo
Full Text Available In a globalized environment, the increase of risks that assume the international commerce makes necessary the to articulate the instruments of covering. The enterprise activity and the country in matter will condition in a great measure the type of covering that be needed to contract, the principal consist in: knowing the risks, evaluate its incidence, decide to cover it or assume it and in both cases the right choise most be the aplication of the strategy thatt be more efective. The States put under disposition of the enterprises a series of public mechanismes to help them to promote its internationalitation . One of the pillars where this politics rest is the use of mechanismes of riskes cover in the internacional commerce. In correspondence with the previous, to reflect on the aplications of the financial risk and the formulation of strategies to cover them in conditions of globalization of the financial markets, constitute the objetive of this article.
Full Text Available This survey aims at emphasizing several aspects of the recognition, measurement and presentation of information on capital assets and how they are reflected in accounting. In this respect, here is a presentation of the calculation, preparation and regulation of impairment that can affect capital assets and the way accounting entries may influence the financial status and performance of a company. Although the bookkeeping variants of asset impairment, namely the Romanian and the international ones, are different, the information reported in annual financial statements is the same and assets are shown at their fair values. The issues approached in the paper herein are vast and they open new prospects to scientific research.
Daniel Karl Detzer
Full Text Available This paper examines capital adequacy regulation in Germany. The first part reviews capital adequacy regulation from the 1930s up to the financial crisis and identifies two main trends: a gradual softening of the eligibility criteria for equity and increasing reliance on internal risk models. While the first trend has been reversed following the financial crisis, internal risk models still play a central role. Therefore, the second part discusses the problems with the use of internal risk models and discusses the potentials of Basel 2.5 and Basel III to alleviate the identified problems. It is concluded that the relevant problems are not resolved. Therefore, in the final part some suggestions of how the problems could be addressed properly are given.
Emine Çına Bal
Full Text Available According to IAS 39, financial assets are classified into four classes. This quadruple classification for financial assets in IAS 39 has reduced into the groups as valued at fair value in the form of financial assets valued at amortized cost by IFRS 9. At the implementing example of this study, stock held for trading is taken, and how to take into account the positive and negative differences in fair value using profit and loss accounts are shown. Another implementing example of our study is related to an investment in an equity investment that is not held for trading purposes. Changes will be occur later in the fair value of these financial assets are presented, as mentioned in the standard, in other comprehensive income subsequent. At the example related to purchase of bonds in the implementation part of the study, first the cost of bond at the date of purchase (purchase price + commission expenses, etc., cash flows will be obtained in the future from this bond (interest and principal payments equalizing discount rate (internal rate of return is calculated. Accordingly, an amortized cost table that shows interest income of each period, cash flows sourced from obtained interests and the cost bond at he and of each year is created. According to this table, accounting records considering each year-end valuation of the bond is shown.
van der Plas, Mariena J A; van Dissel, Jaap T; Nibbering, Peter H
BACKGROUND: Maggots of the blowfly Lucilia sericata are used for the treatment of chronic wounds. Earlier we reported maggot secretions to inhibit pro-inflammatory responses of human monocytes. The aim of this study was to investigate the effect of maggot secretions on the differentiation of mono......-DR down-regulated, while receptors involved in phagocytosis remained largely unaffected. CONCLUSIONS: Maggot secretions skew the differentiation of monocytes into macrophages away from a pro-inflammatory to a pro-angiogenic type....
The Department of Defense (DoD) Fiscal Year (FY) 2008 Agency Financial Report (AFR) provides the President, Congress, other federal departments and agencies, and the American public an overview of the Department's financial condition...
English, Leona M.
This chapter critically examines financial literacy education, asking what its assumptions are and what adult educators need to ask of its curriculum, its bases, and the people being taught to be financially literate.
van Wijnbergen, S.; van der Kwaak, C.
We investigate the effectiveness of `Keynesian' fiscal stimuli when government deficits and debt rollovers are (possibly partially) financed by balance sheet constrained financial intermediaries. Because financial intermediaries operate under a leverage constraint, deficit financing of fiscal
Underhill, G.R.D.; Zhang, X.
Despite regular and serious systemic volatility, reform of international financial architecture remains limited, retaining market-oriented characteristics and adjustment mechanisms. A failure of the architecture to focus on the political underpinnings of global financial and monetary governance
.... The Chief Financial Officers Act requires the Inspector General, DoD, to audit the financial statements of DoD organizations in accordance with generally accepted Government auditing standards...
Interdisciplinary approach to studying financial risk management terminology. Languages for special purposes of developed scientific fields are the most productive sources for borrowings for dynamically developing ones. Sources of term borrowings for financial risk management: their specific features and types.
Adrian Cozgarea; Gabriel Cozgarea; Andrei Stanciu
The present paper exposes some of artificial intelligence specific technologies regarding financial sector. Through non-deterministic solutions and simple algorithms, artificial intelligence could become a base alternative for solving financial problems which require complex mathematic calculations or complex optimization.
Full Text Available Background/Purpose: An effective financial system should increase the efficiency of economic activities. This study provides evidence regarding the importance of financial development for agricultural growth in Ukraine.
Blums, Ivar; Weigand, Hans; Borgo, Stefano; Kutz, Oliver; Loebe, Frank; Neuhaus, Fabian
Among models and information about economic phenomena which help to understand how enterprises produce value, Accounting and Financial Reporting still play a leading and regulative role. The regulative role is established by enforceable International Financial Reporting Standards (IFRS). Ontology
Jarvis, Robin; Collis, Jill
This paper examines the international development of financial reporting standards for smaller entities from a UK perspective. It examines the three elements of differential reporting: abbreviated accounts, the Financial Reporting Standard for Smaller Entities and exemption from the statutory audit.
Full Text Available The architecture of systems dedicated to risk management is probably one of the more complex tasks to tackle in the world of finance. Financial risk has been at the center of attention since the explosive growth of financial markets and even more so after the 2008 financial crisis. At multiple levels, financial companies, financial regulatory bodies, governments and cross-national regulatory bodies, all have put the subject of financial risk in particular and the way it is calculated, managed, reported and monitored under intense scrutiny. As a result the technology underpinnings which support the implementation of financial risk systems has evolved considerably and has become one of the most complex areas involving systems and technology in the context of the financial industry. We present the main paradigms, require-ments and design considerations when undertaking the implementation of risk system and give examples of user requirements, sample product coverage and performance parameters.
Eta Farmacelia Nurulhady
Abortion and violence are global issues, yet different culture might respond to the issues somewhat differently. This study aims to reveal the abortion and violence issues in Jane Martin’s Keely and Du in terms of pro-choice and pro life movements and see how Indonesian students reading the play respond to the issues. In the United States of America, the discussion of abortion issue can be grouped into two major categories: the pro-life and pro-choice. In Indonesia, the majority of people wou...
Tzikas, Stergios; Keller, Till; Ojeda, Francisco M; Zeller, Tanja; Wild, Philipp S; Lubos, Edith; Kunde, Jan; Baldus, Stephan; Bickel, Christoph; Lackner, Karl J; Münzel, Thomas F; Blankenberg, Stefan
To evaluate mid-regional pro-adrenomedullin (MR-proADM) and mid-regional pro-atrial natriuretic peptide (MR-proANP) as prognostic biomarkers in a representative 'real world' cohort of patients with suspected acute coronary syndrome (ACS). Prospective observational multicentre cohort study. Chest pain units of three major hospitals in Germany from 2007 to 2008. Patients presenting with signs and symptoms suggestive of an ACS. Primary end point was death or non-fatal myocardial infarction (MI), and secondary end point was death, non-fatal MI, stroke, need for coronary revascularisation, and hospital admission for cardiovascular cause or acute heart failure within 6 months after enrolment. 1386 patients (male/female = 920/466) were enrolled. Follow-up information was available for 97.8% of patients (median follow-up time 183 days). Forty-three patients reached the primary end point, and 132 the secondary end point. Patients who reached a primary end point had significantly higher MR-proANP (271 vs 101 pmol/l, p Acute Coronary Events risk score, with an overall net reclassification improvement of 41.2% for MR-proADM and 35.7% for MR-proANP. MR-proADM and MR-proANP are predictors of future cardiovascular events in patients presenting with acute chest pain and might facilitate the choice of treatment in those patients complementary to established risk scores.
Bonell Costa, Carmen
Estos textos son fruto de la fascinación por las formas geométricas; fascinación a la que no es ajena la estética, porque ellas producen "la sensación de algo muy bello, que no requiere justificación ni explicación alguna". Las formas geométricas son formas vivas, orgánicas acumulativas; son configuraciones con capacidad organizativa que provocan, que mueven a la imaginación. Son formas fundamentales y, porque lo son, están presentes en todos los tiempos, en todas las artes y son comunes a to...
Full Text Available In this paper I compared the Romanian financial statements with the US GAAP financial statements in terms of two criteria: first the reference period and secondly the shape, structure and content of financial statements. Nowadays the two accounting systems, the French and Anglo-Saxon, tend to harmonize. I will present the convergences and the divergences between the financial statements of Romania, subject to OMFP 3055/2009, in parallel with the Anglo-Saxon accounting system.
Noelia Camara; David Tuesta
We rely on demand and supply-side information to measure the extent of financial inclusion at country level for eighty-two developed and less-developed countries. We postulate that the degree of financial inclusion is determined by three dimensions: usage, barriers and access to financial inclusion. Weights assigned to the dimensions are determined endogenously by employing a two-stage Principal Component Analysis. Our composite index offers a comprehensive measure of the degree of financial ...
Jason G. Cummins; Ingmar Nyman
Case studies show that corporate managers seek financial independence to avoid interference by outside financiers. We incorporate this financial xenophobia as a fixed cost in a simple dynamic model of financing and investment. To avoid refinancing in the future, the firm alters its behavior depending on the extent of its financial xenophobia and the realization of a revenue shock. With a sufficiently adverse shock, the firm holds no liquidity. Otherwise, the firm precautionarily saves and hol...
Aren, Selim; Dinç Aydemir, Sibel
Based on prior research, this paper provides insights regarding financial literacy. Amidst this research,some similarities and contrarinesses have been manifested by juxtaposing this literature in terms of (1)definitional issues on financial literacy, (2) its probable endegoeneity, (3) its determinants and consequencesestablished by the extant research, (4)other probable estimators of financial decision making which wouldindividually make differences aside from financial literacy, (5)manner o...
The article investigates forecasting the financial crisis banks. Particular focus on developing an integrated measure of financial condition and scale with which to determine the level of financial condition: stable, pre-crisis, crisis, a deep crisis. Using the proposed method of forecasting the crisis banks will allow professionals to settle bankruptcy indicator approaching that acts quantitative characteristic of the financial crisis and is the basis for the current and strategic adjust...
Jurczyk, Jan; Rehberg, Thorsten; Eckrot, Alexander; Morgenstern, Ingo
Tipping points in complex systems are structural transitions from one state to another. In financial markets these critical points are connected to systemic risks, which have led to financial crisis in the past. Due to this, researchers are studying tipping points with different methods. This paper introduces a new method which bridges the gap between real-world portfolio management and statistical facts in financial markets in order to give more insight into the mechanics of financial markets.
Khan, Muhammad Arshad
The process of financial sector restructuring started in Pakistan during early 1990s. For this purpose, international financial institutions, like World Bank and ADB, provided technical and financial resources. The objective of this exercise was to let financial system play its role in economic growth and development of the country in an efficient and competitive way. A lot of policy decisions have been made and implemented during the last decade to reduce distortions and to develop competiti...
Duréndez Gómez Guillamón, Antonio Luis; Mariño Garrido, Teresa
[ESP] Estudios previos han demostrado que las empresas familiares son muy diferentes a las no familiares, puesto que su carácter familiar y la relación familia-empresa les imprime unos rasgos y una cultura propia que le suponen cualidades diferenciadoras. De igual forma, la identificación de una estructura financiera y una jerarquía financiera única en el caso de las empresas familiares nos conduce a plantear una investigación en torno a la existencia de una cultura financiera propia de las e...
Annonce de nouveau cours pour l'environnement d'automatisme Schneider Un nouveau cours sur les environnements d'automatisme Premium et Quantum de Schneider est maintenant offert dans le cadre de l'Enseignement technique du CERN, afin de découvrir le nouvel outil de programmation Unity. Cette formation, mise en place par le GUAPI (Groupe des utilisateurs d'automates programmables industriels du CERN), sera essentiellement technique et pratique, destinée aux automaticiens concepteurs, metteurs en oeuvre, installateurs, intégrateurs et techniciens de bureau d'études. Ce cours est ouvert aux personnes étant déjà capables de développer une application PL7-Pro sur TSX Premium, ou ayant suivi le stage AP571. Objectifs : Maîtriser rapidement les différences fonctionnelles d'Unity-Pro par rapport à PL7-Pro; programmer en PLC TSX Premium sous Unity, et notamment connaître l'ensemble des l...
... 7 Agriculture 4 2010-01-01 2010-01-01 false Financial management. 247.27 Section 247.27... AGRICULTURE CHILD NUTRITION PROGRAMS COMMODITY SUPPLEMENTAL FOOD PROGRAM § 247.27 Financial management. (a) What are the Federal requirements for State and local agencies with regard to financial management...
van Rooij, M.C.J.; Lusardi, A.; Alessie, R.
Individuals are increasingly put in charge of their financial security after retirement. Moreover, the supply of complex financial products has increased considerably over the years. However, we still have little or no information about whether individuals have the financial knowledge and skills to
Sorin Claudiu RADU
This paper addresses aspects of globalization, a process which has become a symbol of the present days and an important factor of change for international financial markets. The paper highlights the main economic benefits and risks of financial globalization, its impact on financial markets and the premises for the extent of the economic crisis.
van Ooijen, Raun; van Rooij, Maarten C.J.
A limited understanding of mortgage contracts and the risks involved may have contributed to the outbreak of the 2007–2008 financial crisis. We developed a special questionnaire relating mortgage loan decisions to financial knowledge and financial advice. Our results demonstrate that homeowners
...-1412] RIN 7100-AD 71 Financial Market Utilities AGENCY: Board of Governors of the Federal Reserve... Financial Market Utilities. This rule implements provisions of sections 805(a) and 806(e) of the Dodd-Frank...-management standards for financial market utilities (``FMUs'') that are designated as systemically important...
... CFR Part 234 RIN 7100-AD71 Financial Market Utilities AGENCY: Board of Governors of the Federal... market utilities (``FMUs'') that are designated as systemically important by the Financial Stability...) only, contact (202) 263- 4869. SUPPLEMENTARY INFORMATION: ] I. Background A. Financial Market Utilities...
Matsuk Zoriana A.
Full Text Available The article is aimed at: systematization of the existing provisions of research on financial service; allocation of the primary, the secondary, and the auxiliary financial services; analysis of the material basis of financial service and its consideration as the sum total of the high and the low material shares; exploration of the issue of cost of financial services. A definition of financial service as the possibility for implementation of a financial interest of market participant has been suggested. In the composition of financial service, the article allocates the primary service (operation on trade in financial assets, the secondary (service for the benefit of a third party and at his expense, and the auxiliary (service in the sphere of trade in financial assets. The material basis for financial service has been explored, a systematization of financial services by the level of their separation from the material basis has been suggested. Prospect for further research will be consideration of the institutional and infrastructural ensuring the development of financial services in the context of the national economy.
Every college and university experiences some form of financial hardship at one time or another. The financial problems plaguing local and state governments in recent years have been sufficient by themselves to create serious problems for institutions across the country. At the very least, an institution's financial difficulties can lead to the…
Different countries are at different stages of demographic change. These differences ("asymmetries") can create opportunities for mutually beneficial financial cooperation between them. However, flaws in the current international financial architecture and weak financial institutions in the developing world may constrain the ...
Ministerial Council for Education, Early Childhood Development and Youth Affairs (NJ1), 2011
This document is a revised version of the National Consumer and Financial Literacy Framework (the Framework) originally developed in 2005. It articulates a rationale for consumer and financial education in Australian schools; describes essential consumer and financial capabilities that will support lifelong learning; and provides guidance on how…
Romaniak Mykola M.
Full Text Available The article is concerned with studying the problem of interpretation of the concept of «financial stability», allocating the major groups of approaches to its interpretation and clarifying the reasons for absence of a single uniform definition. On the basis of an analysis, approaches to interpretation of the category of «financial stability» have been divided into three main groups. In the definitions by central banks (the first group emphasis is more often placed upon the matter that a system (not necessarily financial is considered stable if it is able to perform all their functions even under conditions of minor adverse shocks and upheavals. The second way to interpretation – by contradiction – must be taken into consideration in the process of studying the financial stability. According to the third group of views, a system can be considered financially stable until the process of transforming savings into investments remains unbroken. The main reasons for the absence of a single clear formulation of the concept of «financial stability» have been identified, namely: different approaches used by scientists to understanding the content of financial system; refocusing from studying the financial stability towards financial crises; accounting the indicator of financial stability in place of the indicator of financial disturbances. A prospective direction for further research is assessment of financial stability through practical consideration of quantitative characteristics that influence on such stability
Ušpuriene, Ana; Sakalauskas, Leonidas; Dumskis, Valerijonas
The paper considers a problem of financial resource allocation in a higher education institution. The basic financial management instruments and the multi-stage cost minimization model created are described involving financial instruments to constraints. Both societal and institutional factors that determine the costs of educating students are…
This study examines the International Financial Accounting Reporting Standards adoption practices around the world and the way these practices are reflected in the financial statements of companies in different countries. It also examines the incentives/ motivations for the variations in the type of International Financial ...
Nduku, Enita Bernice
The intent of this qualitative phenomenological research study was to explore the influence of financial knowledge application and financial debts or freedom of traditional Texas college students. The study identified how financial knowledge application influenced whether traditional Texas college students do or do not accumulate debt. The study…
... interest to establish, under the provisions of the Federal Advisory Committee Act, the Financial Research... biography or resume. ] Some members of the Committee may be required to adhere to the conflict of interest... Financial Research Advisory Committee AGENCY: Office of Financial Research, Treasury. ACTION: Notice of...
Peters, Michael A.; Besley, Tina; Paraskeva, João M.
"Financialisation" is a term that describes an economic system or process that attempts to reduce all value that is exchanged (whether tangible, intangible, future, or present promises, etc.) either into a financial instrument or a derivative of a financial instrument. The original intent of financialization is to be able to reduce any…