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Sample records for pro forma financial

  1. 17 CFR 210.8-05 - Pro forma financial information.

    Science.gov (United States)

    2010-04-01

    ... information showing the effects of the acquisition shall be furnished if financial statements of a business... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Pro forma financial information. 210.8-05 Section 210.8-05 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION...

  2. 17 CFR 229.914 - (Item 914) Pro forma financial statements: selected financial data.

    Science.gov (United States)

    2010-04-01

    ... statements: selected financial data. 229.914 Section 229.914 Commodity and Securities Exchanges SECURITIES... Transactions § 229.914 (Item 914) Pro forma financial statements: selected financial data. (a) In addition to... statements are required. (c) The pro forma financial statements required by paragraph (b) of this Item (§ 229...

  3. Meeting your financial pro forma in a competitive environment

    International Nuclear Information System (INIS)

    Klausner, C.J.; Pintcke, T.P.; Qadri, S.S.

    1996-01-01

    At times it may seem that the odds are stacked against today's independent power producer when seeking to bid and secure projects, and then having to meet financial obligations within the pro forma. However, many of the problems experienced at independent power plants in the US can be largely mitigated during the engineering and construction phases of the project. Once a plant is constructed, poor technology selection, design, and construction are difficult to correct. Good initial planning and design will optimize plant availability and performance, minimize construction schedule and cost, and control operating expenses over long-term operation

  4. Pengungkapan Pro Forma, Mendukung atau Menyesatkan Investor?

    Directory of Open Access Journals (Sweden)

    Yohanis Rura

    2010-12-01

    Full Text Available Pro forma is originated from Latin. It contains different meaning depends on which discipline it is used. In accounting, pro forma disclosure is used to show effect of important transaction which occurs after the end of periods, or which occurs during period but not fully reflected in historical cost financial statement of a firm. Pro forma disclosure has the objective to support (but might mislead investor in decision making focused on particular influence of important transaction. Company with low GAAP profit information; less profitable company and has higher level of debt but more liquid, whose P-E ratio and market to book is higher than other companies in the industry; has the tendency to do pro forma disclosure. Pro forma disclosure has been supported by several theories such as: efficient market theory, catering theory, agency theory, signaling theory, and stakeholder theory. However, there are problems in reporting pro forma figures. There is no standard to it. Therefore, information on pro forma disclosure might also mislead less sophisticated investor.

  5. Pro Forma Registration of Companies

    DEFF Research Database (Denmark)

    Werlauff, Erik

    2010-01-01

    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....

  6. The utility of Pro Forma Income Statements.

    Science.gov (United States)

    Reiboldt, Max; Reiboldt, John

    2002-01-01

    Recent headlines surrounding the financial demise of the nation's seventh largest company, Enron, and its subsequent entanglements with its accounting and consulting firm, Arthur Andersen, have placed a cloud of suspicion upon many reasonable business practices that otherwise are considered standard procedure. The proforma income statement is one of those practices. An oft-used tool in financial management, pro formas play a useful role for projecting financial performance based on predictable forecasts or assumptions. Regardless of the current scrutiny, there is still a valid use for accurately prepared statements.

  7. Pro forma: impact on communication skills?

    Science.gov (United States)

    Morris, Marie; Donohoe, Gary; Hennessy, Martina; O Ciardha, Caoilte

    2013-10-01

    A doctor performs 160 000-300 000 interviews during a lifetime career, thus making the medical interview the most common procedure in clinical medicine. It is reported that 60-80 per cent of diagnosis is based on history taking, yet there is little published data advising on the best method for medical students to initially attain and further refine these core skills during their medical degree. Medical students interviewed two patients: using an open interview first, based on the Calgary-Cambridge approach, and then using a structured pro forma. The students' medical data were assessed by a senior lecturer, and their communication skills were assessed by a behavioural scientist and by the patients. An exact Wilcoxon paired signed rank test was conducted to determine whether there was a difference between the open interview and pro forma methods for history taking and communication skills. The test yielded p-values of 0.0017 and 0.069, respectively, with the pro forma method providing a statistically significantly higher history-taking score and communication score than the open interview method. Subjectively, patients reported the pro forma method as being preferable. Medical students in the early years of training benefit from a structured history-taking pro forma to assist them gather an accurate data set without compromising their interpersonal and communication skills. © 2013 John Wiley & Sons Ltd.

  8. A Pro-Forma approach to Car-Carrier Design

    CSIR Research Space (South Africa)

    Benade, R

    2016-11-01

    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...

  9. 17 CFR 240.15c1-9 - Use of pro forma balance sheets.

    Science.gov (United States)

    2010-04-01

    ... pro forma balance sheets. The term manipulative, deceptive, or other fraudulent device or contrivance... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Use of pro forma balance sheets. 240.15c1-9 Section 240.15c1-9 Commodity and Securities Exchanges SECURITIES AND EXCHANGE...

  10. A pro-forma design for car-carriers: Low-speed performance-based standards

    CSIR Research Space (South Africa)

    Benade R, Berman R

    2015-07-01

    Full Text Available the constraints of the pro-forma design met the Level 1 requirements of the low-speed PBS. Future work will ensure compliance with the full set of twelve performance standards. It is estimated that the pro-forma approach as compared to doing full assessments would...

  11. Introduction of clerking pro forma for surgical spinal patients at the Royal National Orthopaedic Hospital NHS Trust (London): an audit cycle.

    Science.gov (United States)

    Pace, Valerio; Farooqi, Omar; Kennedy, James; Park, Chang; Cowan, Joseph

    2018-05-01

    As a tertiary referral centre of spinal surgery, the Royal National Orthopaedic Hospital (RNOH) handles hundreds of spinal cases a year, often with complex pathology and complex care needs. Despite this, issues were raised at the RNOH following lack of sufficient documentation of preoperative and postoperative clinical findings in spinal patients undergoing major surgery. This is not in keeping with guidelines provided by the Royal College of Surgeons. The authors believe that a standardised clerking pro forma for surgical spinal patients admitted to RNOH would improve the quality of care provided. Therefore, the use of a standard clerking pro forma for all surgical spinal patients could be a useful tool enabling improvements in patients care and safety in keeping with General Medical Council/National Institute for Health and Care Excellence guidelines. An audit (with closure of loop) looking into the quality of the preoperative and postoperative clinical documentation for surgical spinal patients was carried out at the RNOH in 2016 (retrospective case note audit comparing preintervention and postintervention documentation standards). Our standardised pro forma allows clinicians to best utilise their time and standardises examination to be compared in a temporal manner during the patients admission and care. It is the authors understanding that this work is a unique study looking at the quality of the admission clerking for surgical spinal patients. Evidently, there remains work to be done for the widespread utilisation of the pro forma. Early results suggest that such a pro forma can significantly improve the documentation in admission clerking with improvements in the quality of care for patients. © Article author(s) (or their employer(s) unless otherwise stated in the text of the article) 2018. All rights reserved. No commercial use is permitted unless otherwise expressly granted.

  12. ProForma

    DEFF Research Database (Denmark)

    LeDuc, Richard D; Schwämmle, Veit; Shortreed, Michael R

    2018-01-01

    modifications or unidentified mass shifts within 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...

  13. The effect of implementing a new guideline and operative pro forma on the detection and management of third- and fourth-degree perineal tears

    Directory of Open Access Journals (Sweden)

    Cornell K

    2016-05-01

    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

  14. Financial accounting for radiology executives.

    Science.gov (United States)

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

    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.

  15. HyPro: A Financial Tool for Simulating Hydrogen Infrastructure Development, Final Report

    Energy Technology Data Exchange (ETDEWEB)

    Brian D. James, Peter O. Schmidt, Julie Perez

    2008-12-01

    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).

  16. Radiology applications of financial accounting.

    Science.gov (United States)

    Leibenhaut, Mark H

    2005-03-01

    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.

  17. Credit Risk and Financial Performance Assessment of Illinois Farmers: A Comparison of Approaches with Farm Accounting Data

    OpenAIRE

    Zhang, Tianwei; Ellinger, Paul N.

    2006-01-01

    Pro forma financial performance evaluation of agricultural producers is an important issue for lenders, internal management and policy makers. Lenders strive to improve their credit risk management. Internal management is interested in understanding the financial impacts of alternative strategic decisions. And policy makers often assess the magnitude and distributional effects of alternative policies on the future financial performance of farm business. Data limitations are a major impediment...

  18. A pintura do poema “Castigo pro comboio malandro”, de António Jacinto: domínio musical e da linguagem como forma de encenar a construção da nacionalidade DOI - 10.5752/P.2358-3428.2012v16n31p139

    Directory of Open Access Journals (Sweden)

    Emanuela Francisca Ferreira Silva

    2012-12-01

    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.

  19. Forma y esfuerzos estructurales

    OpenAIRE

    Cervera Bravo, Jaime

    2002-01-01

    El objetivo del texto es analizar el comportamiento estructural desde la perspectiva de la forma de la estructura, determinando los parámetros de forma especialmente relevantes. Esto permitirá comprender los medios --las herramientas de transformación formal-- que pueden emplearse para recorrer un amplio abanico tipológico, con especial énfasis en los tipos de cubierta, como si de un continuo se tratase. En este continuo el comportamiento global será idéntico en todas las estructuras, po...

  20. 19 CFR 141.85 - Pro forma invoice.

    Science.gov (United States)

    2010-04-01

    ... to the best of my knowledge and belief, and are based upon: (Check basis with an “X”) (a) The price... Importers Statement Of Value Or The Price Paid In The Form Of An Invoice Not being in possession of a commercial seller's or shipper's invoice I request that you accept the statement of value or the price paid...

  1. Pro Puppet

    CERN Document Server

    Krum, Spencer; Kero, Ben; Turnbull, James; McCune, Jeffrey

    2013-01-01

    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.

  2. Pro Puppet

    CERN Document Server

    Turnbull, James

    2011-01-01

    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

  3. Pro Python

    CERN Document Server

    Alchin, Marty

    2010-01-01

    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

  4. RURAL FINANCIAL MARKETS: AN OVERVIEW

    OpenAIRE

    Spio, Kojo; Groenewald, Jan A.

    1997-01-01

    The paper seeks to present an in depth overview of rural financial markets in developing countries. Attention is given to the role of financial markets in the development process, approaches to rural finance in developing countries, and formal and informal financial markets. The pro and cons of the various financial markets were also considered.

  5. Pro Spring Batch

    CERN Document Server

    Minella, Michael T

    2011-01-01

    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

  6. Pro Hadoop

    CERN Document Server

    Venner, J

    2009-01-01

    You've heard the hype about Hadoop: it runs petabyte--scale data mining tasks insanely fast, it runs gigantic tasks on clouds for absurdly cheap, it's been heavily committed to by tech giants like IBM, Yahoo!, and the Apache Project, and it's completely open source (thus free). But what exactly is it, and more importantly, how do you even get a Hadoop cluster up and running? From Apress, the name you've come to trust for hands--on technical knowledge, Pro Hadoop brings you up to speed on Hadoop. You learn the ins and outs of MapReduce; how to structure a cluster, design, and implement the Hado

  7. Las nuevas formas de racismo

    OpenAIRE

    Gutiérrez López-Dóriga, Cristina

    2012-01-01

    El racismo tal y como lo conocíamos ha disminuido considerablemente ya que ha debido adaptarse a las nuevas exigencias sociales. Esta adaptación ha creado una nueva forma de expresión de este fenómeno, más larvada pero igual de dañina que las anteriores formas manifiestas. Y aunque las bases que sustentan esta nueva forma de racismo dependen de la historia cultural del lugar, siendo así diferentes en Europa y Estados Unidos, ambas aluden a los mismos procesos que crean y mantienen la desigual...

  8. Areva - Updated Reference Document 2015 Including the 2016 half-year financial report

    International Nuclear Information System (INIS)

    2016-01-01

    Areva supplies high added-value products and services to support the operation of the global nuclear fleet. The company is present throughout the entire nuclear cycle, from uranium mining to used fuel recycling, including nuclear reactor design and operating services. Areva is recognized by utilities around the world for its expertise, its skills in cutting-edge technologies and its dedication to the highest level of safety. Areva's 40,000 employees are helping build tomorrow's energy model: supplying ever safer, cleaner and more economical energy to the greatest number of people. This Reference Document contains information on Areva's objectives, prospects and development strategies. It contains estimates of the markets, market shares and competitive position of Areva. Contents: 1 - Persons responsible; 2 - Information on operations and recent events (Overview of the Group's operations, Simplified organization chart of the Group, Implementation of the Group's strategic roadmap and Restructuring Plan, Deployment of the performance plan, Other significant transactions since the filing of the Reference Document, Review of third quarter 2016 operations, Press releases); 3 - Financial information (2016 Half-year financial report, Statutory auditors' report on the half-year financial information for the period January 1 to June 30, 2016, Unaudited consolidated pro-forma financial information, Statutory auditors' report on the pro-forma financial information); 4 - Risk factors (Risks related to the Restructuring Plan, Legal risks, Industrial and environmental risks, Operational risks, Liquidity and market risks); 5 - Cash and capital resources (Financial outlook, 12-month liquidity); 6 - Governance; 7 - Workforce - jobs (Voluntary departure plan and change in the Group's workforce, Signature of a memorandum of understanding ensuring the stability of labor agreements, Reorganization and refinancing of the Group); 8 - Share

  9. Financialization and financial profit

    Directory of Open Access Journals (Sweden)

    Arturo Guillén

    2014-09-01

    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.

  10. Pro Tools HD

    CERN Document Server

    Camou, Edouard

    2013-01-01

    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.

  11. Forma urbana tradicional e modernista:

    Directory of Open Access Journals (Sweden)

    Dr. Arq. Antônio Tarcìsio da Luz Reis

    2014-12-01

    Full Text Available O objetivo deste artigo é refletir sobre algumas das implicações da forma urbana tradicional e da forma urbana modernista, para o uso e estética dos espaços ur banos, tais como a existência de conexões visuais e funcionais entre as edifca- ções e os espaços abertos públicos e o uso dado aos pavimentos térreos. Na "for ma urbana tradicional" as edifcações possuem portas frontais e janelas voltadas para as ruas públicas, enquanto na "forma urbana modernista" as edifcações ten dem a ter portas e janelas distantes das vias públicas e/ou voltadas para espaços abertos internos ao quarteirão, sem distinção entre portas e janelas frontais e pos teriores. Assim, exemplos de cidades em diferentes países são utilizados para as comparações e reflexões envolvendo estes aspectos. As principais consequências destas análises reforçam a necessidade de um melhor entendimento em relação às implicações da forma urbana para o uso e a estética dos espaços urbanos. Adi cionalmente, destaca–se a importância da existência de conexões visuais e fun cionais entre os térreos das edifcações e os espaços abertos públicos para a vi talidade, segurança e aparência dos espaços urbanos.

  12. Formas estructurales de fuerza constante

    Directory of Open Access Journals (Sweden)

    Zalewski, Waclaw

    1963-05-01

    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

  13. Financial history and financial economics

    OpenAIRE

    Turner, John D.

    2014-01-01

    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...

  14. 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

    Directory of Open Access Journals (Sweden)

    Renate Krause-Sakate

    2007-06-01

    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.

  15. Nicaragua - ProNicaragua

    Data.gov (United States)

    Millennium Challenge Corporation — The focus of this performance evaluation was whether or not the ProNicaragua Activity’s program logic was sound and successful and had the intended benefits related...

  16. Uma nova forma de Coffea

    Directory of Open Access Journals (Sweden)

    C. A. Krug

    1950-01-01

    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

  17. Demonstrações consolidadas pró-forma: importância avaliada em um caso real

    Directory of Open Access Journals (Sweden)

    Itamar Miranda Machado

    2004-04-01

    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.

  18. Una nueva forma de conflicto

    Directory of Open Access Journals (Sweden)

    SALUSTIANO DEL CAMPO

    2002-01-01

    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.

  19. COLLIDE Pro Helvetia Award

    CERN Multimedia

    2016-01-01

    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.

  20. Hra pro Android OS

    OpenAIRE

    Salvet, Lukáš

    2017-01-01

    Tato práce se zabývá tvorbou 2D hry pro zařízení s operačním systémem Android. Popisuje možnost tvorby her v tomto prostředí. Hlavně pak využití knihovny OpenGL ES 2.0, kterou jsem pro implementaci použil. Dále je v práci popsáno renderování textu, použití Google play games services pro achievementy a leaderboard, testování hry, atd. Beta verze hry byla vydána na Google Play. This work deals with creating 2D games for devices running Android. It describes the ability to create games in thi...

  1. Pro Android UI

    CERN Document Server

    Jackson, Wallace

    2014-01-01

    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

  2. ProCom middleware

    OpenAIRE

    Kunčar, Jiří

    2013-01-01

    The goal of this thesis is to develop and implement parts of a middleware that provides necessary support for the execution of ProCom components on top of the real-time operating system FreeRTOS. The ProCom is a component model for embedded systems developed at Mälardalen University. The primary problem is finding an appropriate balance between the level of abstraction and thoughtful utilization of system resources in embedded devices. The defined target platform has limitations in comparison...

  3. ProCom middleware

    OpenAIRE

    Kuncar, Jiri

    2011-01-01

    The goal of this thesis is to develop and implement parts of a middleware that provides necessary support for the execution of ProCom components on top of the real-time operating system FreeRTOS. ProCom is a component model for embedded systems developed at Mälardalen University. The primary problem is finding an appropriate balance between the level of abstraction and thoughtful utilization of system resources in embedded devices. The defined target platform has limitations in comparison to ...

  4. Pro Android 3

    CERN Document Server

    Hashimi, Sayed Ibrahim; MacLean, Dave

    2011-01-01

    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

  5. Pro Android 2

    CERN Document Server

    Hashimi, S; MacLean, Dave

    2010-01-01

    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

  6. Pro NET Best Practices

    CERN Document Server

    Ritchie, Stephen D

    2011-01-01

    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

  7. Ragusan merchants and the Crusades in the Late Middle Ages. Financial support for the war and bequests pro anima... “ad pasagium turchorum seu saracenorum, et alliud super patarenos Bosnie”

    Directory of Open Access Journals (Sweden)

    Romano, Daniela

    2008-12-01

    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.

  8. Pro OpenSSH

    CERN Document Server

    Stahnke, Michael

    2006-01-01

    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.

  9. NT-proBNP

    DEFF Research Database (Denmark)

    Andersen, Charlotte; Mellemkjær, Søren; Hilberg, Ole

    2016-01-01

    BACKGROUND: Pulmonary hypertension (PH) is a serious complication to interstitial lung disease (ILD) and has a poor prognosis. PH is often diagnosed by screening with echocardiography followed by right heart catheterisation. A previous study has shown that a value of NT-pro-brain natriuretic...

  10. Financial Statements

    International Development Research Centre (IDRC) Digital Library (Canada)

    Financial Statements and accompanying notes provided on .... to good governance principles. there is the risk that ...... responsibilities of the centre's internal auditor includes reviewing internal controls, including accounting and financial.

  11. Financial Derivatives

    OpenAIRE

    Janečková, Alena

    2011-01-01

    1 Abstract/ Financial derivatives The purpose of this thesis is to provide an introduction to financial derivatives which has been, from the legal perspective, described in a not satisfactory manner as quite little literature that can be found about this topic. The main objectives of this thesis are to define the term "financial derivatives" and its particular types and to analyse legal nature of these financial instruments. The last objective is to try to draft future law regulation of finan...

  12. Franchising jako forma podnikání v oboru fitness pro ženy

    OpenAIRE

    Malá, Martina

    2012-01-01

    Franchising as a specific and fairly certain business method. His description, classification, pointing out its advantages and disadvantages. The following is an economic perspective and market performance franchise in the fitness for women. Aim of this work is the analysis and subsequent evaluation of the current state of fitness centers for women in the Czech market operated by franchisee.

  13. Financial Literacy and Financial Behaviour

    NARCIS (Netherlands)

    Sayinzoga, Aussi; Bulte, Erwin H.; Lensink, Robert

    2016-01-01

    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

  14. Formas asociativas: Una aproximación a las formas asociativas en el Reino Unido.

    Directory of Open Access Journals (Sweden)

    David Ricardo Sotomonte Mujica

    2004-01-01

    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.

  15. Supply Driven Financial Inclusion of India- An Interstate Analysis

    OpenAIRE

    Das, Tiken

    2015-01-01

    This paper attempts to measure and understand financial inclusion by looking at availability and accessibility elements of financial services. The study was carried out by constructing one Composite Financial Inclusion Index with different financial services indicators. One observes a lot of variation across states, for rural and urban regions. Even within a state, differences are clearly evident between rural and urban areas for the different indicators considered. The paper concludes to pro...

  16. Pro Linux System Administration

    CERN Document Server

    Turnbull, James

    2009-01-01

    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

  17. Pro Sql Azure

    CERN Document Server

    Klein, Scott

    2010-01-01

    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

  18. Pro Android Games

    CERN Document Server

    Silva, Vladimir

    2010-01-01

    Do you remember landmark games like Wolfenstein 3D, Doom, and Asteroids? Well, here's an exciting opportunity to build and/or port these games to one of the hottest mobile and netbooks platforms today: Google's Android. Pro Android Games teaches you how to build cool games like Space Blaster and the classic Asteroids from scratch on the latest Android platform. This book also shows you how to port other classic freeware/shareware games like Doom and Wolfenstein 3D from C using the Java Native Interface (JNI) for Android. This book is all about a unique perspective in Android game development:

  19. Pro Access 2010 Development

    CERN Document Server

    Collins, Mark

    2011-01-01

    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

  20. Pro Spring Integration

    CERN Document Server

    Lui, M; Chan, Andy; Long, Josh

    2011-01-01

    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

  1. Pro Android games

    CERN Document Server

    Nardone, Massimo

    2016-01-01

    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

  2. Pro Android Flash

    CERN Document Server

    Chin, Stephen; Campesato, Oswald

    2011-01-01

    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

  3. Pro Spring security

    CERN Document Server

    Scarioni, Carlo

    2013-01-01

    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

  4. Pro NuGet

    CERN Document Server

    Balliauw, Maarten

    2014-01-01

    Pro NuGet will give you a solid, practical, understanding of both how to keep your software dependencies under control and what best-practices have been developed within the NuGet community to ensure long-term reliability. Whether you're working entirely with .NET assemblies or also using CSS, HTML and JavaScript files within your applications this book will show you how to manage their requirements smoothly and reliably.As sponsors of the NuGet project Microsoft have led the way in showing how NuGet can be used to great effect; showing how it is now virtually indispensable to anyone working w

  5. Pro Java ME Apps

    CERN Document Server

    Iliescu, Ovidiu

    2011-01-01

    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

  6. Pro WCF 4

    CERN Document Server

    Pathak, Nishith

    2011-01-01

    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

  7. Financial mathematics

    CERN Document Server

    Jothi, A Lenin

    2009-01-01

    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

  8. Nuevas formas organizacionales en la gobernabilidad transnacional

    OpenAIRE

    Vargas Hernández, José Gpe.

    2008-01-01

    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 ca...

  9. La forma en el proyecto urbano moderno

    OpenAIRE

    Ordóñez Alvarado, Wilson Paúl

    2011-01-01

    La forma en el proyecto urbano moderno nos introduce al análisis de la supercuadra de Brasilia, la misma que es considerada como el módulo base del planteamiento urbano de vivienda masiva en la modernidad. Se plantea la idea de una correspondencia existente entre la forma moderna expresada en el diseño y el planeamiento urbano, conceptos y pensamiento con los que el arquitecto Lucio Costa procedió a desarrollar el plan piloto con el que se concibió la nueva capital. Se presenta además un brev...

  10. Formação por ciclos

    OpenAIRE

    Nedbajluk,Lidia

    2006-01-01

    Artigo desenvolvido a partir dos estudos de Mestrado na Universidade Federal do Paraná, na linha de pesquisa Currículo, Conhecimento e Saberes nas Práticas Escolares, investigando a Formação por Ciclos. Analisa a diversidade de termos utilizados como complemento ao termo ciclos no ensino fundamental (Ciclos de Aprendizagem; Escola em Ciclos; Ensino em Ciclos; Ciclos de Desenvolvimento; Ciclos de Formação; Ciclo de Estudos) e esclarece a inadequação do uso dos mesmos indistintamente. Considera...

  11. 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

    Directory of Open Access Journals (Sweden)

    Mara Vogt

    2016-07-01

    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.

  12. Superkapacitory pro akumulaci energie

    OpenAIRE

    Kovařík, Jakub

    2017-01-01

    Tato práce se zabývá návrhem DC/DC měniče určeného pro nabíjení superkapacitoru a pro následnou transformaci napětí na požadovanou hodnotu. V textu jsou uvedeny snižující a zvyšující spínaný měnič napětí včetně výpočtu jednotlivých součástek a také schéma měniče, který kombinuje oba dva typy. Pomocí simulačních programů byla ověřena funkce jednotlivých zapojení, které mohou posloužit jako záložní zdroj elektrické energie menšího výkonu. This paper describes the design of DC/DC converters d...

  13. Financial Liberalization and Financial Fragility

    OpenAIRE

    Enrica Detragiache; Asli Demirgüç-Kunt

    1998-01-01

    The authors study the empirical relationship between banking crises and financial liberalization using a panel of data for 53 countries for 1980-95. They find that banking crises are more likely to occur in liberalized financial systems. But financial liberalization's impact on a fragile banking sector is weaker where the institutional environment is strong--especially where there is respect for the rule of law, a low level of corruption, and good contract enforcement. They examine evidence o...

  14. Financial Statements

    International Development Research Centre (IDRC) Digital Library (Canada)

    users make on the basis of the financial information. .... IDRC's brand and reputation could impact partner- .... building and to provide internal services in support of the ...... maintains books of accounts, information systems, and financial and management controls that .... The significant accounting policies of the Centre are: a.

  15. Financial Literacy, Financial Education, and Economic Outcomes

    Science.gov (United States)

    Hastings, Justine S.; Madrian, Brigitte C.; Skimmyhorn, William L.

    2013-01-01

    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…

  16. proBAMconvert: A Conversion Tool for proBAM/proBed.

    Science.gov (United States)

    Olexiouk, Volodimir; Menschaert, Gerben

    2017-07-07

    The introduction of new standard formats, proBAM and proBed, improves the integration of genomics and proteomics information, thus aiding proteogenomics applications. These novel formats enable peptide spectrum matches (PSM) to be stored, inspected, and analyzed within the context of the genome. However, an easy-to-use and transparent tool to convert mass spectrometry identification files to these new formats is indispensable. proBAMconvert enables the conversion of common identification file formats (mzIdentML, mzTab, and pepXML) to proBAM/proBed using an intuitive interface. Furthermore, ProBAMconvert enables information to be output both at the PSM and peptide levels and has a command line interface next to the graphical user interface. Detailed documentation and a completely worked-out tutorial is available at http://probam.biobix.be .

  17. Formas duradouras e formas emergentes de trabalho precário entre os jornalistas brasileiros

    Directory of Open Access Journals (Sweden)

    Jeferson Bertolini

    2015-08-01

    Full Text Available Este artigo busca dimensionar o conceito de trabalho precário entre os jornalistas brasileiros. O texto indica que a categoria sempre esteve exposta a formas precárias de trabalho, mas que o problema se agravou nos últimos 10 anos, com as tecnologias digitais: elas redefiniram o perfil do profissional e reordenaram o modelo de negócio das empresas do setor. O manuscrito, baseado em levantamento bibliográfico e experiência de campo, lista oito formas duradouras e oito formas emergentes de trabalho precário no jornalismo.

  18. Currículo e formação de professores: uma visão integrada da construção do conhecimento profissional

    OpenAIRE

    Felício, Helena Maria dos Santos; Silva, Carlos M.

    2017-01-01

    Este trabalho tem por objetivo analisar os aspectos da perspectiva integrada de currículo na formação inicial de professores do Brasil. Fundamentados no modelo de “currículo formativo integrado”, realizamos a análise documental dos Projetos Pedagógicos dos Cursos de Pedagogia de Universidade Federais Brasileiras para compreender quais e como os componentes do modelo integrado de formação estão presentes nesses documentos. Os resultados evidenciam: Em relação ao referencial de formação, os pro...

  19. Forma de crecimiento en Leptochloa Chloridiformis (Poaceae

    Directory of Open Access Journals (Sweden)

    Mariel G. Perreta

    2000-01-01

    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

  20. Las formas del recuerdo. La memoria colectiva

    Directory of Open Access Journals (Sweden)

    Jorge Mendoza García

    2004-11-01

    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.

  1. Financial assurances

    International Nuclear Information System (INIS)

    Paton, R.F.

    1990-01-01

    US Ecology is a full service waste management company. The company operates two of the nation's three existing low-level radioactive waste (LLRW) disposal facilities and has prepared and submitted license applications for two new LLRW disposal facilities in California and Nebraska. The issue of financial assurances is an important aspect of site development and operation. Proper financial assurances help to insure that uninterrupted operation, closure and monitoring of a facility will be maintained throughout the project's life. Unfortunately, this aspect of licensing is not like others where you can gauge acceptance by examining approved computer codes, site performance standards or applying specific technical formulas. There is not a standard financial assurance plan. Each site should develop its requirements based upon the conditions of the site, type of design, existing state or federal controls, and realistic assessments of future financial needs. Financial assurances at U.S. Ecology's existing sites in Richland, Washington, and Beatty, Nevada, have been in place for several years and are accomplished in a variety of ways by the use of corporate guarantees, corporate capital funds, third party liability insurance, and post closure/long-term care funds. In addressing financial assurances, one can divide the issue into three areas: Site development/operations, third party damages, and long-term care/cleanup

  2. Global financial crisis

    Directory of Open Access Journals (Sweden)

    MSc. Jusuf Qarkaxhija

    2011-03-01

    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.

  3. Value creator financial communications; Werttreiber Finanzkommunikation. Strategischer Erfolgsfaktor fuer Unternehmen

    Energy Technology Data Exchange (ETDEWEB)

    Tschugg, M. [PR-Berater, Ilvesheim (Germany); Handt, S. [EnergyRelations, Herrsching (Germany)

    2004-11-01

    In comparison to other industries, utility companies seems not to appreciate the benefits of financial communications for describing and leveraging the company's real value. They miss the chance to position themselves efficiently in the capital markets as well as in the public and governmental area. Their approach to financial communications often shows a one-side and less pro-active sight of view. Todays expectations goes beyond financial characteristics and figures. (orig.)

  4. Creativos, Precarios, y Nuevas Formas de Interculturalidad

    Directory of Open Access Journals (Sweden)

    Néstor García Canclini

    2016-05-01

    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.

  5. Nuevas formas organizacionales en la gobernabilidad transnacional

    Directory of Open Access Journals (Sweden)

    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.

  6. Financial sector taxation: Financial activities tax or financial transaction tax?

    Directory of Open Access Journals (Sweden)

    Danuše Nerudová

    2011-01-01

    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.

  7. Financial crimes and financial misdemeanours

    OpenAIRE

    Bamford, Colin

    2007-01-01

    The author argues that undesirable behaviour in the financial markets has not been countered by appropriate controls. Article by Colin Bamford (Barrister, 3-4 South Square) published in Amicus Curiae - Journal of the Society for Advanced Legal Studies. The Journal is produced by the Society for Advanced Legal Studies at the Institute of Advanced Legal Studies, University of London.

  8. Pro Kapital sihib ida suunas / Raigo Neudorf

    Index Scriptorium Estoniae

    Neudorf, Raigo

    2007-01-01

    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

  9. NUEVAS FORMAS ORGANIZACIONALES EN LA GOBERNABILIDAD TRANSNACIONAL

    Directory of Open Access Journals (Sweden)

    José Guadalupe Vargas Hernández

    2004-07-01

    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.

  10. The Woodlands: Una forma diferente de gobernar

    Directory of Open Access Journals (Sweden)

    Raquel Insa-Ciriza

    2010-06-01

    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

  11. FileMaker Pro 9

    CERN Document Server

    Coffey, Geoff

    2007-01-01

    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

  12. Pro asynchronous programming with .NET

    CERN Document Server

    Blewett, Richard; Ltd, Rock Solid Knowledge

    2014-01-01

    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

  13. Financial Statements Analysis

    OpenAIRE

    Tănase Alin-Eliodor

    2014-01-01

    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.

  14. Understanding Financial Statements. Financial Matters. Board Basics.

    Science.gov (United States)

    McCarthy, John H.; Turner, Robert M.

    1998-01-01

    This booklet for trustees of higher education institutions offers guidelines to help trustees understand the institution's financial statements. Individual sections describe the three major financial statements and cover topics such as: (1) standards of the Financial Accounting Standards Board; (2) the "statement of financial position,"…

  15. The Woodlands: Una forma diferente de gobernar

    Directory of Open Access Journals (Sweden)

    Raquel Insa-Ciriza

    2010-01-01

    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.

  16. Banks’ disclosure and financial stability (110KB)

    OpenAIRE

    Sowerbutts, Rhiannon; Zimmerman, Peter; Zer, Ilknur

    2013-01-01

    Inadequate public disclosure by banks contributed to the financial crisis. This is because investors, unable to judge the risks that banks are bearing, withdraw lending in times of systemic stress. This article presents quantitative indices which allow for the comparison of disclosure between banks and over time. Internationally, disclosure has improved since 2000, particularly around banks’ valuation methods and funding risk. However, more information alone is not sufficient to solve the pro...

  17. Human melioidosis reported by ProMED

    Directory of Open Access Journals (Sweden)

    Katherinn Melissa Nasner-Posso

    2015-06-01

    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.

  18. FINANCIAL DEPTH AND FINANCIAL ACCESS IN INDONESIA

    Directory of Open Access Journals (Sweden)

    Sigit Setiawan

    2015-05-01

    Full Text Available This study is intended to analyze the current levels of financial depth and financial access in Indonesia and to analyze the factors affecting them. The analysis method used was a combination of descriptive quantitative, benchmarking, and literature reviews. The conclusion is that the financial depth in Indonesia has not shown a satisfactory level since it was the lowest, or the second lowest ranked country among the sampled countries. Meanwhile, the financial access in Indonesia is relatively better than its financial depth, especially for financial markets, in which Indonesia ranks in the lower average group. From literature reviews, it can be inferred that the main factor driving the poor financial depth in Indonesia is non-competitiveness of the institutions; whereas the driving force of poor financial access in Indonesia are geographical constraints, poverty, a high income gap, and a less than effective national financial development policy.

  19. Protocol for ADDITION-PRO

    DEFF Research Database (Denmark)

    Johansen, Nanna Borup; Hansen, Anne-Louise Smidt; Jensen, Troels M

    2012-01-01

    disease and microvascular diabetic complications. We also require a better understanding of the mechanisms that underlie and drive early changes in cardiometabolic physiology. The ADDITION-PRO study was designed to address these issues among individuals at different levels of diabetes risk recruited from...... Danish primary care. METHODS/DESIGN: ADDITION-PRO is a population-based, longitudinal cohort study of individuals at high risk for diabetes. 16,136 eligible individuals were identified at high risk following participation in a stepwise screening programme in Danish general practice between 2001 and 2006....... All individuals with impaired glucose regulation at screening, those who developed diabetes following screening, and a random sub-sample of those at lower levels of diabetes risk were invited to attend a follow-up health assessment in 2009-2011 (n=4,188), of whom 2,082 (50%) attended. The health...

  20. Anti- versus Pro-Competitive Mergers

    OpenAIRE

    Fridolfsson, Sven-Olof

    2007-01-01

    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...

  1. Clio pyramidata Linnaeus, 1767 forma convexa (Boas, 1886) (Mollusca, Pteropoda)

    NARCIS (Netherlands)

    Spoel, van der S.

    1973-01-01

    The pelagic fauna of the Red Sea shows special variation induced by its isolated character (Van der Spoel, 1971). Clio pyramidata from the Red Sea is usually incorrectly referred to as the tropical forma lanceolata (Lesueur, 1813) or the typical forma pyramidata Linnaeus, 1767. Some large samples

  2. [Pro Familia statistics for 1974].

    Science.gov (United States)

    1975-09-01

    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.

  3. FINANCIAL INSTABILITY, FINANCIAL DEVELOPMENT AND POVERTY

    Directory of Open Access Journals (Sweden)

    Ionescu Cristian

    2012-12-01

    Full Text Available There is a positive relationship between financial development and economic growth in short-run and long-run. Financial development is beneficial to the reduction of poverty. But the financial instability which accompanies financial development is is costly for the poor and reduces the positive effect of financial development on the reduction of poverty. The paper aims to analyze in detail the relationship and the (direct and indirect effects between these variables, taking into account their economic and social importance. It is also highlighted the correlation between the financial economy and the real economy, emphasizing the impact on social welfare involved by the interaction of the above mentioned variables.

  4. Effects of Pro-Gly-Pro tripeptide on the dopamine system.

    Science.gov (United States)

    Meshavkin, V K; Batishcheva, E Yu; Kost, N V; Sokolov, O Yu; Trufanova, A V; Samonina, G E

    2011-08-01

    Tripeptide Pro-Gly-Pro interacted with dopamine receptors in vitro and reduced behavioral manifestations of apomorphine-induced hyperfunction of the dopamine system in verticalization, stereotypy, and yawning tests. Presumably, the behavioral effects of Pro-Gly-Pro tripeptide were mediated through post- and presynaptic D(2)and D(3)receptors.

  5. Similar pro-NT and pro-RLX2 levels after preeclampsia and after uncomplicated pregnancy

    NARCIS (Netherlands)

    Zoet, G. A.(Gerbrand); van Rijn, B. B.(Bas); Rehfeldt, M. (Miriam); Franx, A. (Arie); Maas, Angela H E M

    2017-01-01

    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

  6. Similar pro-NT and pro-RLX2 levels after preeclampsia and after uncomplicated pregnancy

    NARCIS (Netherlands)

    Zoet, G. A.(Gerbrand); van Rijn, B. B.(Bas); Rehfeldt, M. (Miriam); Franx, A. (Arie); Maas, Angela H E M

    2017-01-01

    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

  7. Financial Village Standing in Indonesian Financial System

    Directory of Open Access Journals (Sweden)

    Herry Purnomo

    2015-12-01

    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

  8. FINANCIAL DEPTH AND FINANCIAL ACCESS IN INDONESIA

    OpenAIRE

    Sigit Setiawan

    2015-01-01

    This study is intended to analyze the current levels of financial depth and financial access in Indonesia and to analyze the factors affecting them. The analysis method used was a combination of descriptive quantitative, benchmarking, and literature reviews. The conclusion is that the financial depth in Indonesia has not shown a satisfactory level since it was the lowest, or the second lowest ranked country among the sampled countries. Meanwhile, the financial access in Indonesia is relativel...

  9. Strengthening financial management, providing financial safeguard mechanism

    International Nuclear Information System (INIS)

    Sun Wumei

    2010-01-01

    This article reviewed the history of Zhong He Shanxi Uranium Enrichment Company, summarizing an efficient and systematical financial management method during both construction period and operational period of the company. It related to fundamental financial management structure building, integrated budgeting, fund management, cost management, asset management, tax planning and HR management. of financial staffs. (author)

  10. Financial Stress Indices and Financial Crises

    NARCIS (Netherlands)

    Vermeulen, Robert; Hoeberichts, Marco; Vasicek, Borek; Zigraiova, Diana; Smidkova, Katerina; de Haan, Jakob

    This paper develops a Financial Stress Index (FSI) for 28 OECD countries and examines its relationship to crises using a novel database for financial crises. A stress index measures the current state of stress in the financial system and summarizes it in a single statistic. Our results suggest that

  11. Financial Globalization and Inequality

    OpenAIRE

    Kunieda, Takuma

    2008-01-01

    This paper investigates how financial globalization and financial development affect income inequality within a country. We demonstrate that when a country is financially closed to the world market, the Gini coefficient is monotonically decreasing with respect to the degree of financial development, whereas when a country becomes so small due to financial globalization that financial development in the country does not affect the world interest rate, the Gini coefficient is monotonically incr...

  12. Large Retailers’ Financial Services

    OpenAIRE

    Risso, Mario

    2010-01-01

    Over the last few years, large retailers offering financial services have considerably grown in the financial services sector. Retailers are increasing the wideness and complexity of their offer of financial services. Large retail companies provide financial services to their customers following different strategic ways. The provision of financial services in the retailers offer is implemented in several different ways related to the strategies, the structures and the degree of financial know...

  13. Pharmaceutical management in ProCare Health Limited.

    Science.gov (United States)

    Malcolm, L; Barry, M; MacLean, I

    2001-06-22

    To review pharmaceutical budget holding and management in ProCare Health Limited by; describing budget holding strategies implemented in 1995/6, identifying prescribing savings achieved, analysing variation in prescribing behaviour and comparing the findings with experience elsewhere. With 340 members, ProCare is one of the largest and most progressive of New Zealand's independent practitioner associations (IPAs). Data were obtained for the three years 1994 to 1996 to determine pharmaceutical expenditure against budget and against national trends, by member and general medical services (GMS) consultations. ProCare has established a classical, quality focussed pharmaceutical management strategy. Savings against the agreed budget was 9.5% comparing 1996 with 1995 but 5.7% compared, with national trends. Wide variation in per capita and per consultation costs was not reduced and was entirely explained by prescribing volumes not drug prices. The most important finding is that general practitioners (GPs), working collaboratively, can establish a strategy of clinical and corporate governance which may be exerting a wide ranging influence over clinical behaviour. Although there may be doubts about the actual levels of saving these appeared to be well in excess of the financial investment in the strategy. Greater savings appear possible with a focus on addressing the large and apparently inappropriate per capita prescribing volume variation between practices. Understanding and successfully addressing this variation will be one of the key issues facing the implementation of the government's primary health care strategy.

  14. Pro Android Apps Performance Optimization

    CERN Document Server

    Guihot, Hervé

    2012-01-01

    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

  15. Financial Literacy and Financial Planning in France

    Directory of Open Access Journals (Sweden)

    Luc Arrondel

    2013-07-01

    Full Text Available We study financial literacy in France using the PATER survey and following the Lusardi and Mitchell (2011c approach. We find that some subpopulations are less financially literate than others: women, young and old people as well as less-educated people are more likely to face difficulties when dealing with fundamental financial concepts such as risk diversification and inflation and interest compounding. We also find some differences in financial knowledge depending on the political opinion of the respondents. Finally we show that these differences in financial knowledge are correlated with differences in the propensity to plan: people who score higher on the financial literacy questions are more likely to be engaged in the preparation of a clearly defined financial plan.

  16. Professional training Formação profissional

    Directory of Open Access Journals (Sweden)

    Vera Lúcia Lemos Basto Echenique

    1990-08-01

    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.

  17. Financial planning

    OpenAIRE

    Χατζηγώγου, Αρτεμις Π.

    2003-01-01

    Σκοπός της μελέτης αυτής, είναι η συγκέντρωση όλων των στοιχείων εκείνων που συνθέτουν μια οργανωμένη διαδικασία έρευνας, που είναι γνωστή ως Financial Planning. Θα μπορούσαμε εναλλακτικά να πούμε, ότι βασικά ο χρηματοοικονομικός σχεδιασμός προγραμματίζει, εξευρίσκει και χρησιμοποιεί τα κεφάλαια με τέτοιο τρόπο ώστε η συνεισφορά τους να είναι μεγαλύτερη στην αποτελεσματική λειτουργία της οικονομικής μονάδας. Παρέχει τις γνώσεις των χρηματιστικών αγορών από όπου αντλούνται τα κεφάλαια. Οδηγεί ...

  18. Financial Risk Management

    OpenAIRE

    Catalin-Florinel Stanescu; Laurentiu Mircea Simion

    2011-01-01

    Concerns about the financial risk is increasing. In this climate, companies of all types and sizes want a robust framework for financial risk management to meet compliance requirements, contribute to better decision making and increase performance. Financial risk management professionals working with financial institutions and other corporate clients to achieve these objectives.

  19. Formas cocoides de Helicobacter pylori: viables o degenerativas

    Directory of Open Access Journals (Sweden)

    Felipe Cava

    2003-06-01

    Full Text Available De los trabajos presentados acerca de las formas cocoides de Helicobacter pylori se deduce una controversia mucho mayor que la resultante del mero estudio clínico de este microorganismo. Parece claro que existe una conversión tanto in vivo como in vitro de las formas espirales a las formas cocoides inducida por varios motivos, como cultivos prolongados, estrés físico y químico, y agentes antimicrobianos. En esta revisión repasamos los puntos de vista que han dividido a investigadores de esta área en dos grupos bien definidos: Los que consideran a estas formas cocoides como un producto no viable de degeneración celular y los que piensan que estas formas son estructuras viables,durmientes o de resistencia frente a condiciones ambientales adversas. Esta discrepancia conlleva a que interrogantes sobre la relación entre la transmisión de la enfermedad y estas formas cocoides permanezcan sin respuesta todavía.

  20. Programa de Formação Interdisciplinar Superior: um novo caminho para a educação superior

    Directory of Open Access Journals (Sweden)

    Cibele Y. Andrade

    Full Text Available Apresenta o Programa de Formação Interdisciplinar Superior (ProFIS, curso de nível superior implantado na Universidade Estadual de Campinas (Unicamp em 2011. Primeiramente, são citados os objetivos e as diretrizes que nortearam a criação do curso - aumento do ingresso de alunos de escolas públicas na universidade e a adoção de um programa de formação geral - e, em seguida, descritos, em linhas gerais, o novo curso, seu currículo e o processo de transferência dos alunos concluintes do ProFIS para os cursos de graduação da Unicamp. Conclui apresentando uma análise sobre o critério de seleção adotado, bem como alguns dados estatísticos que revelam que os propósitos de inclusão social foram plenamente alcançados pela primeira turma matriculada no programa.

  1. Pro-poor growth and gender inequality

    OpenAIRE

    Klasen, Stephan

    2006-01-01

    This paper examines to what extent gender gaps in education, health, employment, productive assets and inputs can affect pro poor growth (in the sense of increasing monetary incomes of the poor). After discussing serious methodological problems with examining gender issues in the context of an income-based pro-poor growth framework, the paper considers theory and evidence on the impact of gender inequality on pro poor growth. While there is a considerable literature suggesting negative impact...

  2. Theoretical perspectives on pro-environmental behaviours

    Directory of Open Access Journals (Sweden)

    Mariela PAVALACHE-ILIE

    2017-07-01

    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.

  3. Distinguishing dimensions of pro-environmental behaviour

    OpenAIRE

    Lynn, Peter

    2014-01-01

    This study empirically identifies dimensions of behaviour that are distinct in terms of the extent to which people act pro-environmentally. Three dimensions are identified, relating to at-home, transport-related and purchasing behaviour. The correlation between behaviour in each dimension is explored and the characteristics and attitudes associated with the extent to which behaviour is pro-environmental in each dimension are compared. The correlates of pro-environmental behaviour are found to...

  4. Neuronal release of proBDNF

    OpenAIRE

    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

    2009-01-01

    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...

  5. DETERMINING VAT PRO RATE. CASE STUDY AT A PAWNSHOP IN ROMANIA

    Directory of Open Access Journals (Sweden)

    NICOLAE ECOBICI

    2017-02-01

    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.

  6. Monetary Policy and Financial (InStability

    Directory of Open Access Journals (Sweden)

    Adam Koronowski

    2010-06-01

    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.

  7. FINANCIAL DEPTH AND FINANCIAL ACCESS IN INDONESIA

    OpenAIRE

    Sigit Setiawan

    2015-01-01

    This study is intended to analyse the current levels of financial depth and financial access in Indonesia and to analyse the factors affecting them. The analysis method used was a combination of descriptive quantitative, benchmarking, and literature reviews. The conclusion is that the financial depth in Indonesia has not shown a satisfactory level since it was the lowest, or the second lowest ranked country among the sampled countries. Meanwhile, the financial access in Indonesia is relativel...

  8. Financial Ratios and Perceived Household Financial Satisfaction

    Directory of Open Access Journals (Sweden)

    Scott Garrett

    2013-08-01

    Full Text Available This paper tests the relative strength of three objective measures of financial health (using the solvency, liquidity, and investment asset ratio in predicting a household’s subjective feeling of current financial satisfaction. Using a sample of 6,923 respondents in the 2008 Health and Retirement Study this paper presents evidence of two main findings: 1 the solvency ratio is most strongly associated with financial satisfaction levels based on a cross-sectional design and 2 changes in the investment asset ratio are most strongly associated with changes in financial satisfaction over time.

  9. Financial Depth and Financial Access in Indonesia

    OpenAIRE

    Setiawan, Sigit

    2015-01-01

    This study is intended to analyse the current levels of financial depth and financial access in Indonesia and to analyse the factors affecting them. The analysis method used was a combination of descriptive quantitative, benchmarking, and literature reviews. The conclusion is that the financial depth in Indonesia has not shown a satisfactory level since it was the lowest, or the second lowest ranked country among the sampled countries. Meanwhile, the financial access in Indonesia is relativel...

  10. Financial analysis as a financial management instrument

    Directory of Open Access Journals (Sweden)

    Stehlíková Beáta

    2001-12-01

    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 firm’s 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

  11. Banking Consolidation Process and Impact to Financial Stability

    Directory of Open Access Journals (Sweden)

    Lina Novickytė

    2011-03-01

    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

  12. Formas clínicas de los aneurismas arteriales intracraneanos

    Directory of Open Access Journals (Sweden)

    Alejandro H. Schroeder

    1952-06-01

    Full Text Available Los autores exponen las modalidades clínicas que presentan los aneurismas arteriales intracraneanos, baseando su clasificación en experiencia propia que es de 30 casos, y exponen 9 casos típicos que describen clínica y arteriográficamente, relatando el método quirúrgico utilizado. El diagnóstico del aneurisma arterial y la localización del mismo se hace siempre de manera precisa por la arteriografía, método que tiene un mínimo de riezgo (los autores han hecho 400 arteriografías sin accidente grave. Los autores consideran la clasificación propucsta como previa que, a medida que se amplie la experiencia, habrá que modificar o completar. La clasificación empleada es la que va a continuación: 1 formas de hemorragias meningeas; 2 formas con parálisis de los músculos oculares extrínsecos; 3 formas pseudo-tumorales; 4 formas pseudo-encefa-líticas; 5 formas con epilepsia clinicamente esencial.

  13. Practical C++ financial programming

    CERN Document Server

    Oliveira, Carlos

    2015-01-01

    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

  14. Integrated Programs and Pro-Environmental Behaviour

    Science.gov (United States)

    Smith, Tiffany

    2008-01-01

    Research suggested that "nature experience as an education method played a role in developing environmental value and attitudes, and was influential in pro-environmental behaviour." Few of these studies however, assessed the long-term influences of outdoor education experiences on participants' pro-environmental behaviour. The Outward…

  15. Financial Literacy, Confidence and Financial Advice Seeking

    NARCIS (Netherlands)

    Kramer, Marc M.

    2016-01-01

    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.

  16. Formas de integración de las empresas

    Directory of Open Access Journals (Sweden)

    Juan David Piñeros

    2007-10-01

    Full Text Available Este artículo presenta las diferentes formas de integración en las empresas como referencia para el estudio de los nuevos tipos de organizaciones económicas. Se ofrecen algunas razones que determinan la organización de las empresas recurriendo a los conceptos de la empresa de Coase, los costos de transacción, economías de escala y subaditividad de costos. Igualmente, se describen las distintas formas de integración como son la Integración Vertical, la Integración Horizontal y el Conglomerado analizando sus distintas formas de realización, y algunos aspectos económicos que guían a su adopción en las empresas

  17. Troubleshooting ProSeal LMA

    Directory of Open Access Journals (Sweden)

    Bimla Sharma

    2009-01-01

    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.

  18. Pro Poor Growth in Cameroon

    Directory of Open Access Journals (Sweden)

    Samuel Fambon

    2017-06-01

    Full Text Available The purpose of this paper is to analyze the relationship between economic growth, poverty and income distribution in Cameroon, using both the data derived from three Cameroonian household surveys and the Poverty Equivalent Growth Rate (PEGR methodology developed by Kakwani et al. (2004, The study found that economic growth in Cameroon was pro poor over the period 1996–2007, which suggests that instead of increasing the economic growth rate alone, the poverty equivalent growth rate should also be maximized to achieve the poverty reduction objective, meaning that on the one hand, the growth rate should be boosted, and on the other, the distribution of income should also be concurrently improved. A decomposition of changes in poverty using the Kakwani (1997 approach reveal that the growth component dominates the redistribution component in the reduction of poverty. This suggests that the fall in absolute poverty over the survey period may be attributed to an increase in average household income, and not to the redistributive policies of the government.

  19. Materiality in Financial Audit

    OpenAIRE

    Adriana Claudia GHIMIS

    2012-01-01

    The financial audit aims toward increasing the credibility of financial informaiton. The purpose of the paper is to outline the most important topics regarding the definition and application of significance limit.

  20. CMS Financial Reports

    Data.gov (United States)

    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...

  1. Financial Key Ratios

    OpenAIRE

    Tănase Alin-Eliodor

    2014-01-01

    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.

  2. Quarterly Financial Report

    International Development Research Centre (IDRC) Digital Library (Canada)

    acray

    2011-06-30

    Jun 30, 2011 ... 2 IDRC QUARTERLY FINANCIAL REPORT JUNE 2011. Consolidated .... spending on capacity-building projects as well as to management's decision to restrict capacity- building ...... The investments in financial institutions.

  3. Financial Integrity Benchmarks

    Data.gov (United States)

    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....

  4. INNOVATIONS IN FINANCIAL ANALYTICS

    Directory of Open Access Journals (Sweden)

    T. V. Teplova

    2012-01-01

    Full Text Available In this paper as the main feature of innovation in the financial health of a company analyst view the shift to two circuits of key interests of owners of capital (financial stakeholders. Justifi ed by differences key financial systems within the contour ownership interest and the lender three projections: liquidity, the current economic efficiency and growth. In the paper as the main feature of the innovation in the analysis of the financial health of a company is considered a transition to the two circuits of the interests of the key owners of financial capital (financial stakeholders. Justifi ed differences of key financial indicator systems in the framework of the outline of the interests of the owner and the lender by three projections: liquidity, efficiency and the quality of growth. The examples of Russian companies have different interpretations of financial targets and indicators with a choice of activities.

  5. Aspectos gerais da formação de professores

    Directory of Open Access Journals (Sweden)

    Edson do Carmo Inforsato

    1996-08-01

    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.

  6. Nuevas formas de interactividad en videojuegos: los cascos EEG

    OpenAIRE

    Aniorte Llanes, Carlos

    2017-01-01

    Los videojuegos actuales cada vez nos ofrecen más formas y más variadas de interaccionar con ellos. La exploración de nuevos medios de interactividad en videojuegos amplia las perspectivas de juego y su aplicación. Por ello, este trabajo propone investigar estas nuevas formas de obtener entradas para la interacción, en concreto, las posibilidades de controlar los juegos mediante las ondas cerebrales. El público de este videojuego se centraría en personas que tienen un estado cognitivo normal,...

  7. Financial Services Industry

    Science.gov (United States)

    2006-01-01

    www.investopedia.com/features/industryhandbook/banking.asp Mishkin , F. & Eakins, S. (2003). Financial Markets + Institutions (4th ed.). Boston...purposes, participants interact in financial markets for securities, bonds, futures and options, utilizing financial intermediaries such as retail and...nations. U.S. participants, likewise, may also choose to participate in foreign financial institutions in order to gain access to or operate in

  8. Neurocisticercose: formas clínicas pouco frequentes. II - formas do ângulo pontocerebelar

    Directory of Open Access Journals (Sweden)

    Horácio M. Canelas

    1962-06-01

    Full Text Available A localização de cisticercos no recesso lateral da cisterna pontina poderá levar à constituição de uma síndrome do ângulo pontocerebelar, simulando eventualmente um neurinoma do acústico. São revistos os casos dessa forma clínica de neurocisticercose descritos na literatura. O problema do diagnóstico diferencial com os tumores (neurinomas do acústico é discutido sob os pontos de vista clínico e radiológico. Os autores apresentam 7 casos de cisticercose do ângulo pontocerebelar. O diagnóstico etiológico foi estabelecido pela positividade da reação de fixação do complemento para cisticercose no liqüido cefalorraqueano em 5 casos e, em 2, pela cirurgia e/ou necropsia. Em todos os pacientes havia sintomas de lesão coclear, bilaterais em 2; lesão vestibular foi comprovada em 4 casos. Em 6 pacientes ocorreram sinais indicativos de lesão unilateral do nervo trigêmeo. Comprometimento do nervo facial foi observado em 4 casos. Existia faringoplegia em 3 casos e estrabismo interno em 2. Em 3 casos não foram observados sinais cerebelares, o que faria com que o diagnóstico propendesse para o de tumor do acústico, não fôssem outras características clínicas e subsidiárias. A síndrome de hipertensão intracraniana era nítida em 5 pacientes. Convulsões ocorreram em 2 casos. A propósito do resultado dos exames radiológicos, os autores salientam que, num dos casos, foi verificada amputação da ponta do rochedo ipsolateral à síndrome do ângulo pontocerebelar; outros comemorativos do caso levaram, porém, a rejeitar a hipótese de tumor (neurinoma do acústico, tendo a cirurgia comprovado o acêrto do diagnóstico clínico.

  9. Financial Advice: Who Pays

    Science.gov (United States)

    Finke, Michael S.; Huston, Sandra J.; Winchester, Danielle D.

    2011-01-01

    Using a cost-benefit framework for financial planning services and proprietary data collected in the summer of 2008, the client characteristics that are associated with the likelihood of paying for professional financial advice, as well as the type of financial services purchased, are identified. Results indicate that respondents who pay for…

  10. Financial Sector Assessment : Morocco

    OpenAIRE

    World Bank; International Monetary Fund

    2017-01-01

    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...

  11. Invest in Financial Literacy

    Science.gov (United States)

    Bush, Sarah B.; McGatha, Maggie B.; Bay-Williams, Jennifer M.

    2012-01-01

    The current state of the economy elevates the need to build awareness of financial markets and personal finance among the nation's young people through implementing a financial literacy curriculum in schools. A limited amount of time spent on financial literacy can have a positive effect on students' budgeting skills. This knowledge will only add…

  12. Marketing Financial Aid

    Science.gov (United States)

    Huddleston, Thomas, Jr.; Batty, Burt F.

    1978-01-01

    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)

  13. Financial Markets and Compliance

    NARCIS (Netherlands)

    van de Laar, T.A.H.M.; Bleker, Sylvie; Houben, Raf

    2017-01-01

    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

  14. Essays on financial liberalization

    NARCIS (Netherlands)

    Bumann, Silke

    2015-01-01

    This thesis investigates the effect of financial liberalization on economic growth, income inequality and financial instability. Chapter 1 describes aim and scope of the thesis. Chapter 2 provides a meta-analysis of the literature on financial liberalization and economic growth. It is found that

  15. Pro-Anorexia and Pro-Recovery Photo Sharing: A Tale of Two Warring Tribes

    Science.gov (United States)

    Yom-Tov, Elad; Weber, Ingmar; Crain, Steven P

    2012-01-01

    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

  16. Pro-anorexia and pro-recovery photo sharing: a tale of two warring tribes.

    Science.gov (United States)

    Yom-Tov, Elad; Fernandez-Luque, Luis; Weber, Ingmar; Crain, Steven P

    2012-11-07

    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

  17. Nuevas formas de hacer, nuevas formas de ser: las tecnologías digitales como agentes dinamizadores del aprendizaje informal

    OpenAIRE

    López Gil, Mónica María

    2014-01-01

    Entre los cambios sufridos durante los últimos años, destacamos la revolución tecnológica. Es innegable que en la actualidad vivimos una utilización masiva de herramientas electrónicas que han transformado, y siguen transformando, nuestras maneras de comunicarnos, nos entretenemos, usamos nuestro tiempo Suoronta (2003), nos formamos o trabajamos. Siendo así, por tanto, se están demandando nuevas formas de saber y de saber hacer así como se están creando nuevas formas de ser y hacer (Delors, 1...

  18. Does financial literacy improve financial inclusion? Cross country evidence

    OpenAIRE

    Grohmann, Antonia; Klühs, Theres; Menkhoff, Lukas

    2017-01-01

    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...

  19. Effector profiles distinguish formae speciales of Fusarium oxysporum.

    Science.gov (United States)

    van Dam, Peter; Fokkens, Like; Schmidt, Sarah M; Linmans, Jasper H J; Kistler, H Corby; Ma, Li-Jun; Rep, Martijn

    2016-11-01

    Formae speciales (ff.spp.) of the fungus Fusarium oxysporum are often polyphyletic within the species complex, making it impossible to identify them on the basis of conserved genes. However, sequences that determine host-specific pathogenicity may be expected to be similar between strains within the same forma specialis. Whole genome sequencing was performed on strains from five different ff.spp. (cucumerinum, niveum, melonis, radicis-cucumerinum and lycopersici). In each genome, genes for putative effectors were identified based on small size, secretion signal, and vicinity to a "miniature impala" transposable element. The candidate effector genes of all genomes were collected and the presence/absence patterns in each individual genome were clustered. Members of the same forma specialis turned out to group together, with cucurbit-infecting strains forming a supercluster separate from other ff.spp. Moreover, strains from different clonal lineages within the same forma specialis harbour identical effector gene sequences, supporting horizontal transfer of genetic material. These data offer new insight into the genetic basis of host specificity in the F. oxysporum species complex and show that (putative) effectors can be used to predict host specificity in F. oxysporum. © 2016 Society for Applied Microbiology and John Wiley & Sons Ltd.

  20. Invariante absolutos en la forma cuadrática ternaria

    OpenAIRE

    Greiff Bravo, Luis de

    2012-01-01

    Antes de analizar los invariantes absolutos en la forma cuadrática ternaria, de tan grande importancia en Geometría analítica, conviene revisar las propiedades principales de la sustitución lineal ortogonal de coordenadas.

  1. GPU PRO 3 Advanced rendering techniques

    CERN Document Server

    Engel, Wolfgang

    2012-01-01

    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

  2. COMPANY ACTIVITY FINANCIAL RISK

    Directory of Open Access Journals (Sweden)

    Caruntu Genu Alexandru

    2012-12-01

    Full Text Available In economic and financial activity, risk is an inherent financial decisions, encountered in daily agenda of managers of companies. Unexpected changes in the price of a product development not only affect the financial results of a company, but can cause even bankruptcy. In fact, the nature of financial decisions involve uncertainty. Financial decisions are made based on cash flows under future contracts, which are par excellence incerte.Activitatea an enterprise that holds any weight in the industry is subject to risks, since it can not predict with certainty different components of its outcome (cost, quantity, price and operating cycle (purchase, processing, sales.

  3. FINANCIAL INSTABILITY IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Cristian, IONESCU

    2014-11-01

    Full Text Available The aim of this paper is to empirically study the concept of financial stability in Romania, from both a monetary policy perspective and a financial perspective. In this paper, I also compute an aggregate index of financial stability, for the period 2008-2013, explaining the correlations between several extremely important macroeconomic and sectorial variables and financial stability. The article also debates the aspect of policy instruments that aim to promote, highlighting the undertaken measures and also giving some measures recommendations, pointing out the main pillars: crises management; cross-sectoral challenges; banking sector; securities markets and capital markets; insurance sector; pensions sector; access to financial services.

  4. Relação entre forma e vazio, com fantasia e imaginação : o vazio é forma, a forma é vazio : experiências fora e dentro da sala de aula

    OpenAIRE

    Guerra, Manuel Pereira Rodrigues

    2011-01-01

    Este trabalho Cria e Recria a Forma e Vazio com Fantasia e Imaginação,apresentando uma forte ligação entre a Forma e Vazio. Considerando mesmo,que o vazio é forma e a forma é vazio,por outro lado, é no vazio que as formas acontecem. Além das experiências que foram desenvolvidas individualmente, também trabalhei conjuntamente em grupos com os alunos. Este trabalho ajudou a uma boa cooperação entre o professor e os alunos. Estas experiências demonstram, que os pedagogos, os professores devem da...

  5. Interactive Financial Charts- Agency Financial Reports

    Data.gov (United States)

    General Services Administration — For a visual depiction of GSA's Balance Sheet and Statement of Net Cost, please use the interactive charts to view the financial results for fiscal years 2007-2013.

  6. THE GLOBAL FINANCIAL CRISIS AND NATIONAL FINANCIAL ...

    African Journals Online (AJOL)

    propose solutions aimed at reducing the effects of global financial crisis by ... rates of return leading to more investment and higher growth for developing countries. .... capital can without notice turn into outflows as it did in Russia and East Asia.

  7. Presenting practice financial information.

    Science.gov (United States)

    Webster, Lee Ann H

    2007-01-01

    Medical practice leadership teams, often consisting primarily of physicians with limited financial backgrounds, must make important business decisions and continuously monitor practice operations. In order to competently perform this duty, they need financial reports that are relevant and easy to understand. This article explores financial reporting and decision-making in a physician practice. It discusses reports and tools, such as ratios, graphs, and comparisons, that practices typically include in their reports. Because profitability and cash flow are often the most important financial considerations for physician practices, reports should generally focus on the impact of various activities and potential decisions upon these concerns. This article also provides communication tips for both those presenting practice financial information and those making the decisions. By communicating effectively, these leaders can best use financial information to improve decision-making and maximize financial performance.

  8. In dubio pro aegroti / Ants Nõmper

    Index Scriptorium Estoniae

    Nõmper, Ants, 1977-

    2007-01-01

    Kriminaalmenetluses kehtivast põhimõttest in dubio pro reo, mille kohaselt kõik kohtu arvates ebapiisavalt tõendatud asjaolud tuleb tõlgendada nii, nagu on kohtualusele kasulik. Patsiendikaitsest

  9. MacBook Pro Portable Genius

    CERN Document Server

    Miser, Brad

    2011-01-01

    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

  10. Pro-social Motivation beyond Firm Boundaries

    DEFF Research Database (Denmark)

    Foss, Nicolai; Milagres, Rosileia

    2014-01-01

    , contradicting the above argument. More constructively, the case of the Genolyptus network points to the importance of intensive communication, rewards that are tied to joint outcomes, knowledge-based authority and consensual decision-making as support arrangements that can build and sustain pro......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...

  11. PRoMoTo 2013 proceedings

    OpenAIRE

    Bishop, Judith; Tillmann, Nikolai; Puder, Arno; Naik, Vinayak

    2013-01-01

    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.

  12. Self-interest and pro-environmental behaviour

    Science.gov (United States)

    Evans, Laurel; Maio, Gregory R.; Corner, Adam; Hodgetts, Carl J.; Ahmed, Sameera; Hahn, Ulrike

    2013-02-01

    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.

  13. Book review. La forma degli animali. Adolf Portmann

    Directory of Open Access Journals (Sweden)

    Manuel Graziani

    2013-09-01

    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

  14. As formas corporais do sofrimento: a imagem da hipocondria

    Directory of Open Access Journals (Sweden)

    Maria Helena Fernandes

    Full Text Available A partir da constatação de que atualmente o corpo ocupa um lugar estratégico nas formas de apresentação do sofrimento humano, este trabalho se propõe a pensar a diversidade dessas formas a partir do modelo psicopatológico da hipocondria. O modelo do investimento hipocondríaco do corpo, enfatizado por Freud, mostra-se um instrumental útil para a compreensão das experiências de percepção e representação do corpo, o que certamente nos permite refletir sobre as modalidades de escuta dos eventos corporais na clínica psicanalítica.

  15. El lenguaje simbólico de las formas precolombinas

    Directory of Open Access Journals (Sweden)

    Luz Helena Ballestas Rincón

    1999-09-01

    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.

  16. The World Financial Crisis

    OpenAIRE

    F. Gerard Adams

    2009-01-01

    The world financial crisis of 2008 is a consequence of new financial technologies, new accounting methods and new international linkages. These developments have come at a time when governments have returned to an old-fashioned freemarket philosophy. This paper links the systemic financial/economic crisis of 2008 to the new economy developments, globalisation and policy philosophy perspectives of recent decades. It raises the question of how to re-establish confidence once traditional thinkin...

  17. Taxing Financial Activity

    OpenAIRE

    Jack M. Mintz

    2003-01-01

    In most countries, substantial business activity is related to financial intermediation: banking, trusts, investment companies and insurance. Financial businesses play a crucial role in the economy by matching lenders with borrowers as well as facilitating governance of businesses through close monitoring of funds lent to businesses. Financial institutions also reduce risk faced by investors by pooling investments over many different types of business activities and insuring against property,...

  18. RTE - 2012 financial results

    International Nuclear Information System (INIS)

    Ricour, Olivia; Marguier, Marina; Lartigau, Thierry

    2013-01-01

    The mission of RTE, the French electricity Transportation grid, a public service assignment, is to balance the electricity supply and demand in real time. This report presents RTE's financial results for 2012: increase of investments for services to clients, performance results, financial balance, stability of the economical model. RTE's regulated economical model, main financial indicators, 2007-2012 investments, 2012 investments by category, 2012 turnover, 2012 costs structure, taxes, financial balance sheet at the end of 2012, and the share of electricity transport in the electricity price are presented in appendixes

  19. Domesticizing Financial Economies

    DEFF Research Database (Denmark)

    Deville, Joe; Lazarus, Jeanne; Luzzi, Mariana

    show. Third, the “domestication of financial economies”: financial literacy programs developed by governmental bodies, international organizations, and banks have become a ubiquitous layer attached to the assemblage of financial economies in many countries. And last but not least, “domesticizing social...... practices as well as the precise way financial providers are evaluating, sorting and targeting their consumers. We believe these diverse trends are starting to converge, and the ambitions of this paper are both to organize scattered literature and to reflect upon the consequences of the new field...

  20. Forecasting Financial Stress

    OpenAIRE

    Jan Willem Slingenberg; Jakob de Haan

    2011-01-01

    This paper uses a Financial Stress Index (FSI) for 13 OECD countries to examine which variables can help predicting financial stress. A stress index measures the current state of stress in the financial system and summarizes it in a single statistic. We employ three criteria for indicators to be used in constructing a multi-country FSI (the index covers the entire financial system, indicators used are available at a high frequency for many countries for a long period, and are comparable) to c...

  1. O passado condicional: formas e contextos de uso

    Directory of Open Access Journals (Sweden)

    Raquel Meister Ko. Freitag

    2012-04-01

    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.

  2. Financial Wealth Distribution in Revised Financial Accounts

    Directory of Open Access Journals (Sweden)

    Václav Rybáček

    2012-09-01

    Full Text Available Financial statistics undergo dynamic evolution as apparent consequence of their rising importance. Structureof assets, source of fi nancing, price changes or net fi nancial position, all these indicators can detect oncomingfi nancial instability. Financial statistics as a logical extension of the national accounts provide such information.Th e aim of the following text is to present fi nancial statistics, relation between particular accounts, the impact of extraordinary revision carried out in 2011, and also to analyse current wealth distribution as described by fi nancial statistics.

  3. The Usefulness of Financial Statements in Making Financial Diagnosis

    Directory of Open Access Journals (Sweden)

    Mitica Pepi

    2016-01-01

    Full Text Available 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 depends on the quality, accuracy, relevance and effectiveness of economic information collected and processed. The primary sources of information for financial analysis are the financial statements, which are considered as raw material in the analysis.

  4. Corporate financial restructuring in Asia: implications for financial stability

    OpenAIRE

    Michael Pomerleano

    2007-01-01

    Corporate financial fragility preceding the Asian financial crisis heightened vulnerabilities. Many countries in the region undertook significant corporate financial restructuring after the crisis, with some countries bouncing back much faster than others. These sounder corporate financial practices bode well for financial stability.

  5. Human melioidosis reported by ProMED.

    Science.gov (United States)

    Nasner-Posso, Katherinn Melissa; Cruz-Calderón, Stefania; Montúfar-Andrade, Franco E; Dance, David A B; Rodriguez-Morales, Alfonso J

    2015-06-01

    There are limited sources describing the global burden of emerging diseases. A review of human melioidosis reported by ProMED was performed and the reliability of the data retrieved assessed in comparison to published reports. The effectiveness of ProMED was evaluated as a source of epidemiological data by focusing on melioidosis. Using the keyword 'melioidosis' in the ProMED search engine, all of the information from the reports and collected data was reviewed using a structured form, including the year, country, gender, occupation, number of infected individuals, and number of fatal cases. One hundred and twenty-four entries reported between January 1995 and October 2014 were identified. A total of 4630 cases were reported, with death reported in 505 cases, suggesting a misleadingly low overall case fatality rate (CFR) of 11%. Of 20 cases for which the gender was reported, 12 (60%) were male. Most of the cases were reported from Australia, Thailand, Singapore, Vietnam, and Malaysia, with sporadic reports from other countries. 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. Copyright © 2015 The Authors. Published by Elsevier Ltd.. All rights reserved.

  6. BDNF pro-peptide regulates dendritic spines via caspase-3

    OpenAIRE

    Guo, J; Ji, Y; Ding, Y; Jiang, W; Sun, Y; Lu, B; Nagappan, G

    2016-01-01

    The precursor of brain-derived neurotrophic factor (BDNF) (proBDNF) is enzymatically cleaved, by either intracellular (furin/PC1) or extracellular proteases (tPA/plasmin/MMP), to generate mature BDNF (mBDNF) and its pro-peptide (BDNF pro-peptide). Little is known about the function of BDNF pro-peptide. We have developed an antibody that specifically detects cleaved BDNF pro-peptide, but not proBDNF or mBDNF. Neuronal depolarization elicited a marked increase in extracellular BDNF pro-peptide,...

  7. FORMAS CONTEMPORÁNEAS DE ESCLAVITUD: TRATA DE MUJERES

    Directory of Open Access Journals (Sweden)

    Waldimeiry Correa da Silva

    2013-10-01

    Full Text Available Afirma-se que o Tráfico de seres humanos é una forma contemporânea de escravidão, com base em que fundamento? Que elementos caracterizam o tráfico como escravidão contemporânea? Por outro lado, se o Tráfico é uma forma contemporânea de escravidão, temos de reconhecer a existência de uma prática que foi objeto de “proibição”, “abolição”, há mais de 150 anos: a escravidão. Uma prática condenada por diversas normas internacionais, tanto a nível universal quanto regional e nacional. Diante da inegável existência de formas contemporâneas de escravidão no cenário internacional, nos preguntamos se este fato não seria um exemplo da desordem internacional, produzida pela ausência de ação (ou baixa eficácia do ator principal para sua erradicação: o Estado. A estes efeitos, para a presente investigação, partimos da hipótese de que o Tráfico de seres humanos é um exemplo manifesto da desordem internacional. Para fundamentar nossa hipótese, a presente tese se encontra estruturada em quatro partes que guardam devida relação entre si. Na primeira, realizamos una análise teórica das Relaciones internacionais, no marco de nosso estudo: o Tráfico de mulheres como forma contemporânea de escravidão, um exemplo da desordem internacional. Esta análise está fundamentada, tanto desde a perspectiva construtivista das relações internacionais, com uma aproximação à teoria dos regímenes internacionais, quanto desde a humanização do Direito internacional contemporâneo. Na segunda, desenvolvemos o conceito de escravidão, suas formas análogas e do trabalho forçado. Na terceira, aprofundamos a análise no Tráfico de seres humanos, particularmente no tráfico de mulheres para fins de exploração sexual, no qual examinamos a evolução conceitual e as sinergias com outras formas contemporâneas de escravidão; sua manifestação como uma forma de violência contra a mulher e uma violação sistemática de

  8. Financial Services Marketing.

    Science.gov (United States)

    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…

  9. Sources of Financial Sociability

    DEFF Research Database (Denmark)

    Thompson, Grahame

    2011-01-01

    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 ...

  10. Financial Rogue Waves

    International Nuclear Information System (INIS)

    Yan Zhenya

    2010-01-01

    We analytically give the financial rogue waves in the nonlinear option pricing model due to Ivancevic, which is nonlinear wave alternative of the Black-Scholes model. These rogue wave solutions may he used to describe the possible physical mechanisms for rogue wave phenomenon in financial markets and related fields.

  11. Household financial behavior

    NARCIS (Netherlands)

    Brounen, Dirk; Koedijk, Kees; Pownall, Rachel

    2016-01-01

    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

  12. Understanding financial statements.

    Science.gov (United States)

    Tarantino, D P

    2001-01-01

    In his premier column for The Physician Executive, David Tarantino takes a look at those critical "financials" that can make or break a business. If you're considering a career move, you need to know the financial condition of future employers. Learn how to read the statements and glean valuable information from the numbers.

  13. Optimal Fragile Financial Networks

    NARCIS (Netherlands)

    Castiglionesi, F.; Navarro, N.

    2007-01-01

    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

  14. Consolidating Financial Statements.

    Science.gov (United States)

    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…

  15. Illiquidity and financial crisis

    NARCIS (Netherlands)

    A.M. Pacces (Alessio)

    2013-01-01

    textabstractThis article analyzes the determinants of liquidity crises based on the dynamics of banking and finance under Knightian uncertainty. In this perspective, the facts of the global financial crisis seem to confirm Minsky's hypothesis of endogenous financial instability derived from Keynes's

  16. Financial Sector Assessment : Morocco

    OpenAIRE

    World Bank

    2003-01-01

    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...

  17. Financial Sector Assessment : Turkey

    OpenAIRE

    World Bank

    2007-01-01

    A joint International Monetary Fund-World Bank team conducted an assessment of Turkey's financial system in connection with the Financial Sector Assessment Program (FSAP) through missions in April, August-September 2006 and March, 2007. This report provides a summary of the main findings of the assessment and the policy priorities identified. The main objective of the FSAP is to assist the...

  18. Financial Sector Assessment : Mongolia

    OpenAIRE

    World Bank

    2012-01-01

    Owing primarily to extensive investment in new mining projects, Mongolia's economy is on a path of very rapid long-term growth. While financial intermediation in Mongolia has been growing fast, access to finance remains a critical constraint for enterprises, and especially for Small and Medium Enterprises (SMEs). Improving access to financial services will require strengthening the legal a...

  19. Trusts and Financialization

    DEFF Research Database (Denmark)

    Harrington, Brooke

    2017-01-01

    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......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...... and conceptual intent of Krippner’s work on financialization, but extends it in two ways: by comparing trusts to the better- known corporate form of organizing financial activity, and by showing how private 20 capital is implicated in the financialized economy alongside corporate wealth....

  20. Fundamentals of Financial Statements Audit

    OpenAIRE

    World Bank

    2011-01-01

    The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. The objective of an audit of financial statements is to enable an auditor to express an opinion as to whether the financial statements are prepared, in all material respects, in accordance with International Financial Reporting Standards or another identified financial reporting fr...

  1. Framework for Financial Ratio Analysis of Audited Federal Financial Reports

    National Research Council Canada - National Science Library

    Brady, Richard

    1999-01-01

    .... With the passage of the Chief Financial Officers Act of 1990, Congress called for the production of financial statements that fully disclose a federal entity's financial position and results of operations...

  2. Pro-static Agents in Jet Fuels

    Science.gov (United States)

    1976-08-16

    recent survey of jet fuels at 10 airports and 3 military bases in the United States [6]. Consequently , the results of the present study can be directly...as quickly as it is generated. Consequently , compounds that increase conductivity above 50 pS/m are not pro-static agents in the sense implied here...Additive Con, 1000 pPm CORROSION INHIBITORS UNiCOrn J COPIOCO T- 60 LU$RIZOL 541 TOLAD 245 OCI 4A] PRO ig ., NALCO 5400 TOLAD 244 , MALCO 5402 GULF 170 "Y2

  3. Mastering Adobe Premiere Pro CS6

    CERN Document Server

    Ekert, Paul

    2013-01-01

    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.

  4. MacBook Pro Portable Genius

    CERN Document Server

    Miser, Brad

    2012-01-01

    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

  5. HDR Efex Pro After the Shoot

    CERN Document Server

    Sholik, Stan

    2011-01-01

    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

  6. Pro Agile NET Development with Scrum

    CERN Document Server

    Blankenship, Jerrel; Millett, Scott

    2011-01-01

    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

  7. Teaching with ArcGIS Pro

    OpenAIRE

    Theller, Larry

    2016-01-01

    For Fall semester 2016 the ABE department moved the course ASM 540 Basic GIS from ArcGIS Desktop 10.2 to ArcGIS Pro 1.3. This software from ESRI has a completely new look and feel, (ribbon-based rather than cascading menus) and is a true 64 bit application, capable of multi-threading, and built on Python 3. After ArcGIS Desktop 10.5 is released, desktop ends and the future release will be ArcGIS Pro; so it makes sense to switch sooner rather than later. This talk will discuss some issues and...

  8. Quality of Financial Policies and Financial System Stress

    OpenAIRE

    Udaibir S Das; Plamen Yossifov; Richard Podpiera; Dmitriy L Rozhkov

    2005-01-01

    In this paper, we develop multi-country indices of financial system stress and quality of financial policies and use them in regression analysis of the determinants of financial stress. We find that countries with higher quality of financial policies are better able to contain the effects of macroeconomic pressures on the overall level of stress in the financial system. They are also in a better position to ensure sustainable development of the financial system.

  9. Why Financial Advice Cannot Substitute for Financial Literacy?

    OpenAIRE

    M. Debbich

    2015-01-01

    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 ...

  10. Disclosure of Non-Financial Information: Relevant to Financial Analysts?

    OpenAIRE

    ORENS, Raf; LYBAERT, Nadine

    2013-01-01

    The decline in the relevance of financial statement information to value firms leads to calls from organizational stakeholders to convey non-financial information in order to be able to judge firms' financial performance and value. This literature review aims to report extant literature findings on the use of corporate non-financial information by sell-side financial analysts, the information intermediaries between corporate management and investors. Prior studies highlight that financial ana...

  11. Financial globalisation uncertainty/instability is good for financial development

    OpenAIRE

    Asongu, Simplice A.; Koomson, Isaac; Tchamyou, Vanessa S.

    2015-01-01

    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...

  12. Pro-poor health policies in poverty reduction strategies.

    Science.gov (United States)

    Laterveer, Leontien; Niessen, Louis W; Yazbeck, Abdo S

    2003-06-01

    Since 1999, the International Monetary Fund and World Bank have required low-income countries soliciting for debt relief and financial support to prepare a Poverty Reduction Strategy Paper (PRSP). The objective of this study is to arrive at a systematic assessment of the extent to which the first batch of interim PRSPs actually addresses the health of the poor and vulnerable. A literature study was used to design and test a semi-quantitative approach to assess the pro-poor focus of health policies in national documents. The approach was applied to the existing interim proposals for 23 Highly Indebted Poor Countries. Results show that a majority of proposals lack country-specific data on the distribution and composition of the burden of disease, a clear identification of health system constraints and an assessment of the impact of health services on the population. More importantly, they make little effort to analyze these issues in relation to the poor. Furthermore, only a small group explicitly includes the interests of the poor in health policy design. Attention to policies aiming at enhancing equity in public health spending is even more limited. Few papers that include expenditure proposals also show pro-poor focused health budgets. We conclude that our systematic assessment of a new international development policy instrument, PRSP, raises strong concerns about the attributed role of health in development and the limited emphasis on the poor, the supposed primary beneficiaries of this instrument. There is a need and an opportunity for the international development community to provide assistance and inputs as poor countries shift their policy thinking from an interim stage to fully developed national policies. This paper presents a menu of analytical and policy options that can be pursued.

  13. INAPLICABILIDAD Y VICIOS DE FORMA: ¿UN PROBLEMA RESUELTO?

    OpenAIRE

    Verdugo Ramírez, Sergio

    2010-01-01

    La discusión acerca de la idoneidad de la acción de inaplicabilidad para revisar los vicios de forma de las leyes generados en el proceso legislativo, que existía cuando esta acción era de competencia de la Corte Suprema, aún tiene asidero. El autor, luego de revisar la reacción de la doctrina a la reforma constitucional de 2005, de la cual se muestra crítico, detecta incoherencias en las sentencias del actual Tribunal Constitucional. Luego propone un marco para solucionar el problema, el que...

  14. Formas de participación en Ciencia Ciudadana

    OpenAIRE

    Torres, Diego; Fernández, Alejandro

    2016-01-01

    En el artículo anterior introdujimos el concepto de ciencia ciudadana y, de alguna manera, dimos cuenta del potencial de esta forma de hacer ciencia. Un proyecto de ciencia ciudadana puede surgir de la necesidad de un grupo de científicos, que define tareas a ser resueltas por voluntarios y las delega. También puede originarse en la iniciativa autogestionada de los voluntarios. En este artículo, presentamos la tipología de Wiggins y Crowston de proyectos de ciencia ciudadana, que hace foco e...

  15. A formação do professor de biologia

    OpenAIRE

    Schlichting, Maria Cristina Rodrigues Maranhão

    1997-01-01

    Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro de Ciencias da Educação O estudo evidencia o tratamento dicotômico mantido na estrutura curricular dos cursos de formação do professor de biologia considerando ser essa prática responsável pelos preconceitos que levam à desvalorização da prática pedagógica. O estudo parte da análise da estrutura curricular e aprofunda-se com entrevistas que buscam levantar o posicionamento dos professores dos cursos de Ciências Biológi...

  16. DOCUMENTO: FORMAS DE EVALUACIÓN DEL APRENDIZAJE

    Directory of Open Access Journals (Sweden)

    Marcela Currea Galvis

    2004-08-01

    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.

  17. Be Vigilant on Financial Statements.

    Science.gov (United States)

    Freed, DeBow

    2002-01-01

    Highlights areas on university's financial statements that warrant careful review by trustees and suggests ways they can check to see whether an institution's financial statements are clear and valid indicators of its financial status. (EV)

  18. The instruments of financial planning

    OpenAIRE

    Durnov, V.

    2011-01-01

    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

  19. Framing financial culture

    DEFF Research Database (Denmark)

    Just, Sine Nørholm; Mouton, Nicolaas T.O.

    2014-01-01

    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....

  20. The Geography of Financial Literacy

    OpenAIRE

    Christopher Bumcrot; Judy Lin; Annamaria Lusardi

    2013-01-01

    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...

  1. Childhood roots of financial literacy

    OpenAIRE

    Grohmann, Antonia; Kouwenberg, Roy; Menkhoff, Lukas

    2015-01-01

    Financial literacy predicts informed financial decisions, but what explains financial literacy? We use the concept of financial socialization and aim to represent three major agents of financial socialization: family, school and work. Thus we compile twelve relevant childhood characteristics in a new survey study and examine their relation to financial literacy, while controlling for established socio-demographic characteristics. We find in a mediation analysis that both family and school pos...

  2. Analgesic Effect and Immunomodulation Response on Pro ...

    African Journals Online (AJOL)

    In order to determine qualitatively the chemical components of the extract, thin layer chromatography (TLC) was used. The analgesic activity of the extract at various doses (25, 50, 100 and 200 mg/kg, i.p) was assessed using formalin test while pro-inflammatory cytokines were measured by enzyme-linked immunosorbent ...

  3. Pro-poor toerisme moet kleur bekennen

    NARCIS (Netherlands)

    Mosselaer, van de F.F.H.; Duim, van der V.R.

    2010-01-01

    Pro-por toerisme is een benadering in wetenschap en ontwikkelingssamenwerking die zich expliciet richt op de vraag 'hoe kan toerisme bijdragen aan armoedebestrijding?'. De benadering bestaat nu tien jaar, een mooi moment voor bezinning, ook nu in Nederland, en andere Westerse landen, wederom de zin

  4. Consumer's Negative emotions, Financial Decisions, Financial Advice

    OpenAIRE

    Konstantaki, Violetta

    2007-01-01

    Abstract The purpose of this study is to explore the consumers decision making process. In particular, this study attempts to examine consumers negative emotions, which elicit during a decision processing. Especially, the case of a financial decision will be examined. Moreover, consumers negative emotion will be investigated in relation with consumers coping behaviour. To be more specific, the option of seeking advice as a successful consumers coping behaviour will be explor...

  5. Financial satisfaction and financial stressors in marital satisfaction.

    Science.gov (United States)

    Archuleta, Kristy L; Britt, Sonya L; Tonn, Teresa J; Grable, John E

    2011-04-01

    Using a sample of 310 married respondents from one U.S. Midwestern state, a test was conducted to examine the association of financial satisfaction and financial stressors in a spouse's decision to stay married to the same person or leave the relationship. The role of demographic and socioeconomic variables, religiosity, psychological constructs, financial satisfaction, and financial stressors as factors influencing marital satisfaction was tested. Financial stressors were measured using a list of financial stressors adapted from the literature. Financial satisfaction was measured with a one-item scale. The Kansas Marital Satisfaction Scale was used as a validation tool to assess whether individuals would marry or not marry again. Religiosity and financial satisfaction were positively associated with marital satisfaction. A negative interaction between financial satisfaction and financial stressors was also noted. Findings suggest that respondents who are financially satisfied tend to be more stable in their marriages.

  6. Financial Performance Analysis Of Financial Service Cooperative

    Directory of Open Access Journals (Sweden)

    Eyo Asro Sasmita

    2015-08-01

    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

  7. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    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...

  8. Morocco - Financial Services

    Data.gov (United States)

    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...

  9. CEA financial report 2007

    International Nuclear Information System (INIS)

    2007-01-01

    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.)

  10. Rio 2016 financial statements

    OpenAIRE

    2015-01-01

    These documents include the report from independent auditors balance sheet, the statement of income, the statement of changes in equity, the statement of cash flows and the explanatory notes to the financial statements.

  11. Financial Services Industry

    National Research Council Canada - National Science Library

    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

    2006-01-01

    .... 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...

  12. Enron: a financial Tchernobyl?

    International Nuclear Information System (INIS)

    Nicolet, J.L.; Alazard, C.; Charron, J.L.

    2004-01-01

    ENRON is almost more striking as an epitome, a model, than as a scandal. It is the perfect illustration of the occurrence of a major financial risk with strong contaminating repercussions. Close examination of the measures taken after this scandal, and the many other scandals (WorldCom, Vivendi etc.) which followed it, indicates that financial risk does not only, as might be imagined on more superficial analysis, take its roots in fraudulent behaviour. On the contrary, fraudulent behaviour appears merely to act as a catalyst. The authors suggest that a global approach integrating the concepts of industrial risk management provides a far more appropriate prism through which to interpret and develop effective controls for financial risks. After recalling the main facts, they apply the concepts of cindynics (the science of danger) to the Enron case and rapidly reach a first major conclusion: the financial system does not have its foundations in any reliable system of measurement. (authors)

  13. Financial report - Annex H

    International Nuclear Information System (INIS)

    Sotic, O.

    1988-01-01

    This Annex includes financial report of the RA Reactor engineering group from 1987-1988. detailed data concerning operating and continual and investment maintenance costs, amortization related to the reactor, fuel elements and heavy water [sr

  14. Financial report - Annex H

    International Nuclear Information System (INIS)

    Sotic, O.

    1986-01-01

    This Annex includes financial report of the RA Reactor engineering group from 1981-1985. detailed data concerning operating and continual and investment maintenance costs, amortization related to the reactor, fuel elements and heavy water [sr

  15. Iceland's Financial Crisis

    National Research Council Canada - National Science Library

    Jackson, James K

    2008-01-01

    .... The collapse of the banks also raises questions for U.S. leaders and others about supervising banks that operate across national borders, especially as it becomes increasingly difficult to distinguish the limits of domestic financial markets...

  16. FINANCIAL CRISES AND TURKEY

    Directory of Open Access Journals (Sweden)

    MERT URAL

    2013-06-01

    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.

  17. The Importance of Pro-Environmental Behavior in Adolescent

    Science.gov (United States)

    Palupi, Tyas; Sawitri, Dian R.

    2018-02-01

    Studies regarding pro-environmental behavior in adolescents are lacking. This study aimed to examine the importance of pro-environmental behavior in adolescents (high school and university students) by conducting literature review from previous studies on pro environmental behavior. Pro-environmental behavior is the behavior of individuals that contributes towards environmental preservation. Based on previous studies, measurement of pro-environmental behavior were investigated on several theories, namely theory of planned behavior (TPB) and value, belief, norms (VBN) by using aspects of pro environmental behavior. Young people with critical thinking, and good environmental education, are expected to behave more environmentally friendly for creating a sustainable future.

  18. Financial Resources of NGOs

    Directory of Open Access Journals (Sweden)

    Nicoleta Ciucescu

    2012-12-01

    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.

  19. Le directeur financier

    OpenAIRE

    Mattiacci , Noëllie

    2015-01-01

    Following multiple economic crises, the Chief Financial Officer has become a major player within the company. Its missions have unquestionably evolved. Initially, he performed accounting missions ensuring effective financial management. Today, it occupies the strategic functions necessary to the development of the company. This diversity of skills allows him to have a global and cross-enterprise vision. Despite its leading role, no study was conducted concerning the determination of the legal...

  20. Financial Reporting Through IFRS

    OpenAIRE

    Doina Maria Tilea; Vasile Bleotu; Alexandra Ana Maria Serban

    2013-01-01

    Financial reporting using the latest version of IFRS (2011), a result of the IASB research in cooperation with the standardizers of the national accounting standards in order to achieve convergence in accounting standards around the world on the one hand, and on the other hand to provide a set of highly qualitative global accounting standards, requires transparent and comparable information of general purpose financial statements.

  1. Nuclear financial risk

    International Nuclear Information System (INIS)

    Heising, C.D.; George, V.P.

    1986-01-01

    This study examines the economy-wide financial risk associated with reactor accidents as a result of various regulatory response options that might be imposed after a serious accident, including partial or complete nuclear moratoria. The authors find that such risks may be two to three times greater than the plant-specific financial risk estimates that have previously been calculated by others (ie 500 million (1985) dollars per reactor year versus 5 to 50 million dollars). (author)

  2. Chaotic Financial Tornadoes

    Science.gov (United States)

    Jakimowicz, Aleksander

    In contemporary economies classic business cycles are increasingly changing their form undergoing a transformation into phenomena that have been nicknamed financial tornados. A generalization of the Lotka-Volterra model can be used to describe these fast-changing processes. Economically speaking, the most useful are such dynamical systems in which wormholes appear. This article features application of a model with one population of prey and two populations of predators in order to explain the global financial crisis and the consequent phenomena.

  3. First half financial report

    International Nuclear Information System (INIS)

    2003-01-01

    Delivering products and services to nuclear power plants operators, AREVA operates in every sector of the civilian nuclear power and fuel cycle industry. This first half financial report provides information on highlights concerning the nuclear power and the connectors, income statement, performance by division (front end division, reactors and services division, back end division and connectors division), cash flow, balance sheet, post-closing events and consolidated financial statements. (A.L.B.)

  4. Neutrophil Gelatinase-Associated Lipocalin (NGAL), Pro-Matrix Metalloproteinase-9 (pro-MMP-9) and Their Complex Pro-MMP-9/NGAL in Leukaemias

    Energy Technology Data Exchange (ETDEWEB)

    Bouchet, Sandrine; Bauvois, Brigitte, E-mail: brigitte.bauvois@crc.jussieu.fr [INSERM U1138, Université Pierre et Marie Curie, Université Paris-Descartes, Centre de Recherche des Cordeliers, Paris 75006 (France)

    2014-04-04

    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.

  5. DOE financial assurance presentation

    International Nuclear Information System (INIS)

    Huck, R.

    1990-01-01

    The presentation topic is California's approach to license application review in meeting financial assurances for the proposed Ward Valley site. The purpose of the presentation is to provide information on specific financial assurance provisions contained in 10 CFR Part 61 and how California intends to satisfy those requirements. Also, as rate setter, California intends to demonstrate how it will assure allowable costs to the rate base though a financial prudency review. The key provisions of financial assurance are: 10 CFR Section 61.61 - This provision requires an applicant to demonstrate its ability to finance licensed activities; 10 CFR Section 61.62 - This provision requires an applicant to provide assurance that sufficient funds will be available for site closure and stabilization; and 10 CFR Section 61.63 - This provision requires an applicant to provide 'a copy of a binding arrangement, such as a lease, between the applicant and the disposal site owner, so that sufficient funds will be available to cover the costs of the institutional control period.' To assist California in its determination of financial assurance compliance to be demonstrated by the applicant for Part 61 requirements, is NUREG guidance document 1199 'Standard Format and Content of a License Application for a Low-Level Radioactive Waste (LLRW) Disposal Facility.' The detailed financial assurance provisions of NUREG 1199 are then embodied in NUREG 1200, 'Standard Review Plant for the Review of a License Application for a LLRW Disposal Facility.'

  6. Vector financial rogue waves

    International Nuclear Information System (INIS)

    Yan, Zhenya

    2011-01-01

    The coupled nonlinear volatility and option pricing model presented recently by Ivancevic is investigated, which generates a leverage effect, i.e., stock volatility is (negatively) correlated to stock returns, and can be regarded as a coupled nonlinear wave alternative of the Black–Scholes option pricing model. In this Letter, we analytically propose vector financial rogue waves of the coupled nonlinear volatility and option pricing model without an embedded w-learning. Moreover, we exhibit their dynamical behaviors for chosen different parameters. The vector financial rogue wave (rogon) solutions may be used to describe the possible physical mechanisms for the rogue wave phenomena and to further excite the possibility of relative researches and potential applications of vector rogue waves in the financial markets and other related fields. -- Highlights: ► We investigate the coupled nonlinear volatility and option pricing model. ► We analytically present vector financial rogue waves. ► The vector financial rogue waves may be used to describe the extreme events in financial markets. ► This results may excite the relative researches and potential applications of vector rogue waves.

  7. Financial Coaching's Potential for Enhancing Family Financial Security

    Science.gov (United States)

    Collins, J. Michael; Olive, Peggy; O'Rourke, Collin M.

    2013-01-01

    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…

  8. Financial Literacy as the Foundation for Individual Financial Behavior

    Science.gov (United States)

    Dwiastanti, Anis

    2015-01-01

    Research that is dealing with financial literacy turns to be such an important thing to be conducted. It is due to the fact that financial literacy level of Indonesian society is still very low. A good financial literacy is necessary for every individual to manage his/her finances to achieve prosperity. To have a good level of financial literacy,…

  9. Late Financial Distress Process Stages and Financial Ratios

    DEFF Research Database (Denmark)

    Sormunen, Nina; Laitinen, Teija

    2012-01-01

    stage affects the classification ability of single financial ratios and financial distress prediction models in short-term financial distress prediction. The study shows that the auditor's GC task could be supported by paying attention to the financial distress process stage. The implications...... of these findings for auditors and every stakeholder of business firms are considered....

  10. Energy recovery by pressure retarded osmosis (PRO) in SWRO–PRO integrated processes

    KAUST Repository

    Wan, Chun Feng

    2015-11-11

    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.

  11. With a little help from my fans - extending models of pro-social behaviour to explain supporters' intentions to buy soccer club shares

    NARCIS (Netherlands)

    Ruyter, de J.C.; Wetzels, M.G.M.

    2000-01-01

    In this paper, we develop a framework of pro-social behaviour for understanding and explaining soccer fans’ intentions to buy shares from their club in order to provide assistance in times of financial need. Based on the theory of norms, two alternative versions of the framework are empirically

  12. East Asian Financial Cycles: Asian vs. Global Financial Crises

    OpenAIRE

    Akira Kohsaka; Jun-ichi Shinkai

    2014-01-01

    We examine the role of financial shocks in business cycles in general and in financial crises in particular in East Asia (Indonesia, Korea, Malaysia and Thailand) since the 1990s. Estimating a Financial Conditions Index, we found that financial shocks explain most of business downturns in all the economies in the Asian Financial Crisis (AFC) in 1997-98, but that the effects of financial shocks are diverse across economies in the Global Financial Crisis (GFC) in 2008-09. In the GFC, the financ...

  13. THE FINANCIAL SECTOR IN THE FINANCIAL SYSTEM ECONOMY: THEORETICAL ASPECTS

    Directory of Open Access Journals (Sweden)

    Yu. Kovalenko

    2015-06-01

    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.

  14. Paracoccidioidomicose: forma crônica cutânea

    Directory of Open Access Journals (Sweden)

    Marcos Vinicius da Silva

    2016-10-01

    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.

  15. Financial Analysis of the Financial Institutions Sector in Kosovo

    Directory of Open Access Journals (Sweden)

    Vlora Prenaj

    2015-12-01

    Full Text Available Paper work “Financial analysis of the financial institutions sector in Kosovo” treats financial sector in Kosovo. Paper work contains the current position of the economy, economic prospects and macroeconomic projections for the financial sector in Kosovo, future potential and possibilities of financial sector in Kosovo. The main goal of this research is financial analysis of Kosovo financial institutions sector - overview of key indicators. This research evaluates the performances of commercial bank’s profitability, which have operated in the market during the period 2006-2012. This research is conducted through financial analysis coefficients: Return on Equity, Return on assets and Cost to Income. Test t-Student is used to analyze the profitability for the period 2006/2007 before the financial crisis and the period 2011/2012 after financial crisis.

  16. Evaluating a Financial Assessment Tool: The Financial Checkup

    OpenAIRE

    Johnson, Alena C.

    2001-01-01

    The purpose of this study was to evaluate The Financial Checkup program. The program consisted of a booklet called The Financial Checkup and a 1-1 y, hour workshop explaining the booklet. The booklet helps individuals evaluate their financial situation on an annual basis. It includes a net worth statement, an income and expense statement, financial ratios, a revolving savings worksheet, a retirement worksheet, a life insurance worksheet, a financial goals worksheet, and a budget worksheet. Th...

  17. Framework for financial ratio analysis of audited federal financial reports

    OpenAIRE

    Brady, Richard T.

    1999-01-01

    Federal agencies have traditionally prepared financial reports to monitor and report the obligation and expenditure of federal funding. With the passage of the Chief Financial Officers Act of 1990, Congress called for the production of financial statements that fully disclose a federal entity's financial position and results of operations. The disclosure of this type of information, it was believed, would enable decision-makers to understand the financial implications of budgetary, policy and...

  18. Financial integration and financial development in transition economies: What happens during financial crises?

    Directory of Open Access Journals (Sweden)

    Igor Masten

    2011-12-01

    Full Text Available

    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.

  19. O SERTÃO COMO FORMA DE PENSAMENTO

    Directory of Open Access Journals (Sweden)

    Willi Bolle

    1998-10-01

    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.

  20. Forma dat esse: a Christian ontology of human spirit

    Directory of Open Access Journals (Sweden)

    Joan Martínez Porcell

    2015-09-01

    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.

  1. Neuropsicologia, formação e desafios

    Directory of Open Access Journals (Sweden)

    Diogo Fagundes Pereira

    2017-10-01

    Full Text Available O presente trabalho trata-se de uma pesquisa documental, no qual foram analisados currículos de cursos de pós-graduação em Neuropsicologia no estado do Rio de Janeiro. Embora essa especialidade não seja exclusiva do domínio da psicologia, existem diferenças significativas nos programas de pós-graduação nessa área, tanto em relação à carga horária, como na distribuição das disciplinas. Objetivo: identificar as principais diferenças encontradas nas ementas dos cursos e verificar as implicações dessa formação para a prática profissional. Método: realizou-se uma pesquisa documental no dispositivo de busca Google, com as palavras-chave: “Pós-graduação, Neuropsicologia, Rio de Janeiro”. Resultados: foram encontrados 7 programas que foram divididos e analisados nas categorias: carga horária, ênfases, estágios e público-alvo. Os resultados apontaram que não existe regularidade nas cargas horárias, bem como, nas escolhas das disciplinas. Considerações finais: não existem critérios definidos das ênfases: educação, avaliação e reabilitação neuropsicológica e aponta ainda, necessidade de estruturar o programa dessa especialidade, pois independente da sua formação, o profissional estará habilitado em trabalhar com a neuropsicologia em todo território nacional, o que poderia implicar em prejuízos na saúde e bem estar dos indivíduos, assim como, numa estagnação no desenvolvimento das pesquisas em neurociências.

  2. Forma, valor e renda na arquitetura contemporânea

    Directory of Open Access Journals (Sweden)

    Pedro Fiori Arantes

    2010-01-01

    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.

  3. ICAF Financial Services Industry Study

    Science.gov (United States)

    2005-06-01

    Mishkin , Frederic S. and Stanley G. Eakins. Financial Markets + Institutions . Boston, MA: Addison Wesley. 2003... Financial Markets , Federal Reserve Bank of New York, 1998. Mishkin , Frederic S. and Eakins, Stanley G., Financial Markets + Institutions , Fourth...discussion of the industry would be complete without an understanding of the concept of moral hazard in the financial markets . According to Mishkin

  4. MacBook Pro portable genius

    CERN Document Server

    Gruman, Galen

    2013-01-01

    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

  5. The Chemical Product Simulator - ProCAPD

    DEFF Research Database (Denmark)

    Kalakul, Sawitree; Eden, Mario Richard; Gani, Rafiqul

    2017-01-01

    In this paper, a chemical product design simulator called ProCAPD is presented. ProCAPD works in the same way as a chemical process simulator, that is, it helps to verify product design decisions and generates information that can be used to make design decisions. Like the contents of the process...... simulator, the product simulator needs a database of chemicals and properties, a library of models, numerical routines to solve mathematical problems as well as various calculation options. Also, like the process simulator, the product simulator comes with a user-interface to describe the problems.......); calculation tools (product attributes, blend compositions, environmental impact, etc.); design templates (single molecules, blends, formulations, emulsions, devices); and, design-simulation-analysis functions. All these capabilities are based on the prototype tool developed by Kalakul et al. (2017...

  6. New Financial Development Indicators: With a Critical Contribution to Inequality Empirics

    Directory of Open Access Journals (Sweden)

    Simplice A. Asongu

    2014-05-01

    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

  7. CONSIDERATIONS REGARDING FINANCIAL STABILITY

    Directory of Open Access Journals (Sweden)

    MERCEA PATRICIA AMALIA

    2018-02-01

    Full Text Available International economic conditions are projected to have a favorable path in 2018. Thus, accelerating investment in infrastructure and real estate in China, as well as expectations of fiscal loosening in the United States, lead to an increased expectation for enhancement of global trade flows and to strengthen investor confidence. Instead, Britain's decision to leave the European Union, as well as political uncertainty in some euro-zone countries, may cause temporary distortions but also implications for economies in the european region. On the other hand, the divergence of the Federal Reserve and the European Central Bank's monetary policies, as the US expects further increases in interest rates, can be reflected in the activity of the government bond market as a result of the reorientation of investors to assets with higher yield, a trend amplified by the context of the economic environment with low interest rates. Recent developments in the field of financial technology innovation are an important challenge for conventional financial market (payment and settlement infrastructures, especially in the context of multiple public and private initiatives and projects developed over the last few years. The digitization of financial services is an international concern due to the complexity of this phenomenon, and the lack of harmonized regulations and / or standards in the field. On the one hand, technological innovation in the field of payment systems has the potential to create a number of social benefits by improving access to financial services (financial inclusion. On the other hand, the integration of new technologies in the financial and banking field may imply additional information security risks, especially on payment and settlement systems. Financial technology innovation projects have also been developed by central banks in Europe, but also in America and Asia (for example in the UK, the Netherlands, Sweden, Canada, China and India. They

  8. Nouvelles mythologies : La GoPro

    OpenAIRE

    Tomasovic, Dick

    2015-01-01

    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.

  9. The milk-derived peptides Val-Pro-Pro and Ile-Pro-Pro attenuate arterial dysfunction in L-NAME-treated rats.

    Science.gov (United States)

    Nonaka, Atsuko; Nakamura, Teppei; Hirota, Tatsuhiko; Matsushita, Akiko; Asakura, Masanori; Ohki, Kohji; Kitakaze, Masafumi

    2014-08-01

    Both endothelial dysfunction and arterial stiffness are surrogate markers of atherosclerosis and thus cardiovascular (CV) events. The milk-derived peptides Val-Pro-Pro (VPP) and Ile-Pro-Pro (IPP) inhibit angiotensin-converting enzyme, dilate blood vessels ex vivo and stimulate nitric oxide (NO) production in cells. In this study, we investigated the effects of either VPP or IPP on arterial function and on target organ damage in vivo. Male Wistar rats were treated with N(G)-nitro-L-arginine methyl ester hydrochloride (L-NAME, 1 g l(-1)), L-NAME+VPP (0.3 g l(-1)) or L-NAME+IPP (0.3 g l(-1)) in their drinking water for 8 weeks. Plasma nitrite and nitrate (NOx) levels were significantly increased in normal Wistar rats after supplementation with either VPP or IPP but not in rats that were chronically treated with L-NAME. Acetylcholine-induced vasorelaxation in the thoracic aorta ring was impaired by L-NAME, whereas vasorelaxation was significantly greater in mice treated with L-NAME+VPP for 1 or 4 weeks or L-NAME+IPP for 4 weeks than in mice treated with L-NAME alone. Four weeks of treatment with either VPP or IPP attenuated the increase in pulse wave velocity (PWV) that was induced by L-NAME. Cardiac and renal damage were observed after 8 weeks of treatment with L-NAME, and either VPP or IPP attenuated this damage. These results show that VPP or IPP attenuates arterial dysfunction and suggest that milk-derived peptides might prevent CV damage.

  10. PROFITABILITY AND FINANCIAL STABILITY

    Directory of Open Access Journals (Sweden)

    CĂRUNTU CONSTANTIN

    2011-09-01

    Full Text Available The business activity allows identifying two categories of flows: flows of results and cash flows. Flows affect the income and expenses, participating in training result, the company's profitability. Financial flows involved in their formation both monetary items (which drive the monetary input or output and thus implies a cash flow, and non-cash items (affecting the result, without leading to a cash flow. Are equally identifiable cash flows that do not involve an immediate effect on the outcome or effect on the result equivalent to that spread on the treasury. Financial equilibrium in a general manner evokes the idea of harmony between different elements of a system, which in finance is harmonization of resources with the needs. Financial equilibrium can be defined by the company's ability to secure payment of its proceeds without interruption to current liabilities incurred in implementing its object of activity or tax laws, so it can avoid the risk of bankruptcy. Maintaining financial stability is the essential condition of survival of the enterprise, financial and balanced assessment must take into account the concrete conditions of the occurrence of default.

  11. Some problems with pro-competition reforms.

    Science.gov (United States)

    Agich, G J; Begley, C E

    1985-01-01

    As the search for effective cost-containment policies continues, health care reform along pro-competition lines has gained considerable backing in the United States. By offering market competition to achieve allocational efficiency and vouchers and tax credits to achieve distributional equity, pro-competition reforms appear to satisfy what many believed were incommensurable goals. A critical review of this strategy reveals two practical difficulties, however. The first concerns the ambiguity arising from the proposals' reliance on the concept of equal access to some basic level of health care as its distributional objective and the second concerns the ethical dilemma arising from the proposals' reliance on physicians as rationers of health care. In considering the distributional goal of guaranteeing access to a basic minimum of health care, we argue that, despite its theoretical attractiveness, there exists no acceptable way of determining or justifying its content, and without a clear definition of the basic minimum there is no guarantee that any equity objective will be achieved under the pro-competition strategy. With regard to the use of physicians and other providers as society's gatekeepers, we point out that this role is in direct conflict with traditional responsibilities that patients expect providers to assume. Requiring doctors to ration services in response to market incentives may further erode the trust relationship between physicians and patients, and clearly puts the more seriously ill at a disadvantage.

  12. 48 CFR 352.237-70 - Pro-Children Act.

    Science.gov (United States)

    2010-10-01

    ... 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...

  13. INSTABILITY MODELING OF FINANCIAL PYRAMIDS

    OpenAIRE

    Girdzijauskas, Stasys; Moskaliova, Vera

    2005-01-01

    The financial structures that make use of money flow for “easy money” or cheating purpose are called financial pyramids. Recently financial pyramids intensively penetrates IT area. It is rather suitable way of the fraud. Money flow modeling and activity analysis of such financial systems allows identifying financial pyramids and taking necessary means of precautions. In the other hand even investing companies that function normally when market conditions changes (e.g. interest rates) eventual...

  14. Balancing Responsibilities – Financial Literacy

    OpenAIRE

    Gail Pearson; Philip N Stoop; Michelle Kelly-Louw

    2017-01-01

    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 li...

  15. Morocco; Financial System Stability Assessment

    OpenAIRE

    International Monetary Fund

    2003-01-01

    The Financial System Stability Assessment of Morocco reviews the reform program that is aimed at establishing a modern, market-oriented financial system that optimizes the mobilization of savings and the allocation of financial resources. It reviews the modernization of the banking sector and the development of competition within the sector, development of financial markets, and removal of constraints on financial system activity. It also provides reports on the Observance of Standards and Co...

  16. Does financial education impact financial literacy and financial behavior, and if so, when?

    OpenAIRE

    Kaiser, Tim; Menkhoff, Lukas

    2017-01-01

    A meta-analysis of 126 impact evaluation studies finds that financial education significantly impacts financial behavior and, to an even larger extent, financial literacy. These results also hold for the subsample of randomized experiments (RCTs). However, intervention impacts are highly heterogeneous: financial education is less effective for low-income clients as well as in low- and lowe...

  17. Dynamisms of Financialization

    DEFF Research Database (Denmark)

    Pedraza-Acosta, Isabel; Mouritsen, Jan

    2018-01-01

    and conditioned by calculative devices that mediate financialization processes? Drawing on a study of a French multinational corporation whose accounting devices – one concerning performance that requires suppliers to be ‘poor’ and another concerning risk that requires suppliers to be ‘rich’ – the article focuses......This article analyses the dominant ideological mode of rationality of financialization, its operationalization via accounting devices and deployments in political intra- and inter-organizational processes, and its dynamisms in global production networks. It asks how are political processes informed...... the suppliers went bankrupt, the multinational corporation was devoid of its industrial competencies. Financialization is ambiguous. Its devices are not inherently facilitative of systemic powers but reflect an ideological mode of rationality and political processes that produce overflows. The associated...

  18. ISSUERS OF FINANCIAL INSTRUMENTS

    Directory of Open Access Journals (Sweden)

    Cristian GHEORGHE

    2016-05-01

    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.

  19. Financial Analysts’ Forecasts

    DEFF Research Database (Denmark)

    Stæhr, Simone

    . 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...... management and providing outputs to the investors. Amongst various outputs from the analysts are forecasts of earnings. According to decision theories mostly from the literature in psychology all humans are affected by cognitive constraints to some degree. These constraints may lead to unintentional biases...

  20. Financial Economy and Financial System: Basis of Structural Interconnection

    Directory of Open Access Journals (Sweden)

    Khorosheva Olena I.

    2014-02-01

    Full Text Available The goal of the article lies in identification of grounds of interconnection of the financial economy and financial system. The study was conducted with consideration of main provisions of the theory of finance and concept of financial economy, which is a set of means used in the process of reproduction of finance by their owner for formation and / or maintenance of the own system of values in the viable state. For the first time ever the structure of the financial system is identified as an aggregate of financial economies and financial market. The article justifies a necessity of expansion of boundaries of perception of the state financial economy, which is offered to include public financial economy of the state level and the set of financial economies of the state as a subject of economic activity. Such an approach forms a base for justification of the synthesis of participation of the state in financial relations as the owner and as the basic macro-economic regulator. Prospects of further study in this direction are: development of classification of financial economies; revelation of specific features of impact of shadow finance on development of the national financial economy; and assessment of possibilities of inclusion of structured financial products into the system of values of financial economies in Ukraine.

  1. Regulating household financial advice

    Directory of Open Access Journals (Sweden)

    Benjamin F. Cummings

    2012-08-01

    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.

  2. Technical Training: Programmation Unity-Pro pour utilisateurs de Schneider PL7-Pro et Concept

    CERN Multimedia

    Monique Duval

    2005-01-01

    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...

  3. Linkages between financial development, financial instability, financial liberalisation and economic growth in Africa

    OpenAIRE

    Enowbi Batuo, M.; Mlambo, Kupukile; Asongu, Simplice

    2017-01-01

    In the aftermath of the 2008 global financial crisis, the implications of financial liberalisation for stability and economic growth has come under increased scrutiny. One strand of literature posits a positive relationship between financial liberalisation and economic growth and development. However, others emphasise the link between financial liberalisation is intrinsically associated with financial instability which may be harmful to economic growth and development. This study assesses ...

  4. Corporate Investments in Asian Emerging Markets: Financial Conditions, Financial Development, and Financial Constraints

    OpenAIRE

    Wang, Jianxin; Gochoco-Bautista, Maria Socorro; Sotocinal, Noli

    2013-01-01

    Motivated by the literature on the finance–growth nexus, this paper explores the mechanisms through which finance affects corporate investments and capital accumulation. We separate the effects of financial conditions from those of financial development. Based on a sample of firms from five Asian emerging economies, we find that (1) financial conditions and financial development affect corporate investments through different channels. Financial conditions affect firms' growth opportunities an...

  5. Pro Tools 9 music production, recording, editing and mixing

    CERN Document Server

    Collins, Mike

    2012-01-01

    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

  6. Hiperaldosteronismo primario y otras formas de hipertension arterial endocrina

    Directory of Open Access Journals (Sweden)

    Cristian A. Carvajal

    2016-10-01

    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.

  7. Humanismo e formação (Bildung em tempos de TICs: aproximações hermenêuticas

    Directory of Open Access Journals (Sweden)

    Rogério José Schuck

    2016-01-01

    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.

  8. Financial System of Malaysia: the Concept of Financial Dispute

    Directory of Open Access Journals (Sweden)

    Evgenia E. Frolova

    2017-01-01

    Full Text Available Purpose: the article examines the main problems associated the new regulatory acts of Malaysia – the Financial Services Act of 2013 and the Islamic Financial Services Act of 2013; The characteristics of the legal status of the "Ombudsman for financial services" are listed, types of financial disputes subject to settlement under the "financial ombudsman scheme" are listed, parties to the financial dispute are identified. To achieve this goal, the article must solve the following tasks: to determine whether there are institutions in Malaysia that provide services for resolving financial disputes; to investigate the main problems associated with the definition of the concept and types of financial dispute, the conditions for the transfer of a financial dispute to the competent authority. Methods: this article is based on an interdisciplinary concept of research, which allowed to distinguish the distinctive features of the legal regulation of the settlement of financial disputes in Malaysia. Results: according to the provisions of the new laws of Malaysia, namely the Financial Services Act of 2013 and the Islamic Financial Services Act of 2013, a financial dispute should be understood as a dispute, to which the parties are a financial consumer and a financial service provider provider. Financial disputes include disputes in the field of insurance and Islamic insurance, as well as disputes over bank cards, bank accounts, ATMs, Internet banking, mobile banking, and others. The main body for the settlement of financial disputes is the Financial Ombudsman. The competence of the financial ombudsman is limited by the amount of the claim of 250,000 ringgit (about 4.5 million rubles, under insurance claims – 10,000 ringgit, in the field of unauthorized transactions – 25,000 ringgit. The procedure for resolving a financial dispute, which in Malaysia is referred to as the "scheme of a financial ombudsman", is established by the Central Bank of Malaysia

  9. Increasing Financial Security

    Science.gov (United States)

    Kiss, Elizabeth

    2006-01-01

    Earning, spending, saving and investing, and using credit are important aspects of money management that teens need to understand as they move into adulthood. Family and consumer sciences (FCS) professionals have a long history of addressing this important life skill. This brief article describes the High School Financial Planning Program (HSFPP),…

  10. Fighting the Financial Crisis

    DEFF Research Database (Denmark)

    Hull Kristensen, Peer

    2015-01-01

    This paper is concerned to show how the Danish political elite interpreted and responded to the consequences of the 2008 financial crisis for the Danish economy. In particular, the paper describes how this interpretive construction focused primarily on three features of the Danish context to the ...

  11. International Financial Reporting Standards

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam

    2011-01-01

    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...

  12. A Financial Marriage

    Institute of Scientific and Technical Information of China (English)

    LAN XINZHEN

    2010-01-01

    @@ Love is in the air as financial church bells ring,ushering in a bonding between CITIC Securities Co.Ltd.land Crédit Agricole S.A.(CASA).The Chinese company and the French bank are planning to establish a global investment bank and strategic brokerage alliance,said a memorandum of understanding signed by the two sides on May 3.

  13. Financial Giffen Goods

    DEFF Research Database (Denmark)

    Poulsen, Rolf; Rasmussen, Kourosh Marjani

    2008-01-01

    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...

  14. Medical students' financial dilemma

    African Journals Online (AJOL)

    1991-05-18

    May 18, 1991 ... A study conducted at the University of Cape Town. R. P. COLBORN ... The financial position of 5th- and 6th-year medical students at the University of .... USA and the UK10,ll appear to have similar problems. Subjects and ...

  15. Financial Derivatives in China

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    Francis Repka sees bright prospects for the future development of the financial derivatives market in China. Repka,Vice President of the Asian Bond Finance Department of Societe Generale, says the situation in France just after the birth of derivatives was very similar to the situation in China today.

  16. Issue of Financial Capability

    Science.gov (United States)

    Hasek, Roman; Petraskova, Vladimira

    2010-01-01

    For most people, including students, it is not easy to have a good grasp of the basic terms in the field of finance and of their interrelations, in particular due to the fact that the offer for financial products keeps changing and its statement is frequently unclear, insincere and confusing. The Pedagogical Faculty of the University of South…

  17. Consolidated financial statements

    OpenAIRE

    Blaha, Miroslav

    2010-01-01

    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.

  18. Consumer financial behavior

    NARCIS (Netherlands)

    van Raaij, W.F.

    2014-01-01

    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

  19. Ciudadanía: aprendizaje de una forma de vida

    Directory of Open Access Journals (Sweden)

    Gloria Amparo Giraldo-Zuluaga

    2015-01-01

    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.

  20. Juan O’Gorman. Formas de no ser arquitecto

    Directory of Open Access Journals (Sweden)

    Javier Jerez González

    2015-12-01

    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

  1. iPro user : a case study of pro-am photographers in Malaysia travel magazine

    OpenAIRE

    Teh, Chree Yee

    2012-01-01

    In the digital era, centralized media is moving towards de-centralized and globalized network. This development changes the relationship between mass media and their audiences, remodels the connection among media users and expands traditional roles of consumers. Consumer behavior changes blur the distinction between producer-consumer, professional-amateur, and work-leisure. With a title of ‘iPro User’ which refers to ‘I am a productive and professional user’, this paper is applying ‘pro-am’ m...

  2. Financial literacy: an interface between financial information and ...

    African Journals Online (AJOL)

    D.G. Gouws is in the School of Financial Management Sciences, University of Pretoria, and Ms ... connection between the financial numbers and the real business world context. ...... The Origin of Wealth: Evolution, Complexity, and the Radical.

  3. The role of 'financial myths' in financial crises

    OpenAIRE

    Eric S. Rosengren

    2011-01-01

    Remarks by Eric S. Rosengren, President and Chief Executive Officer, Federal Reserve Bank of Boston, at the Boston University conference on The State of Financial Reform (panel on Lessons Learned from the Global Financial Meltdown), February 28, 2011, Boston, Massachusetts

  4. APPLICATION OF FINANCIAL ETHICS IN ANNUAL FINANCIAL REPORTING OF BANKS

    Directory of Open Access Journals (Sweden)

    Ayuba A. Aminu

    2016-03-01

    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.

  5. Educational Opportunities in Pro-Am Collaboration

    Science.gov (United States)

    Fienberg, R. T.; Stencel, R. E.

    2006-08-01

    While many backyard stargazers take up the hobby just for fun, many others are attracted to it because of their keen interest in learning more about the universe. The best way to learn science is to do science. Happily, the technology available to today's amateur astronomers — including computer-controlled telescopes, CCD cameras, powerful astronomical software, and the Internet — gives them the potential to make real contributions to scientific research and to help support local educational objectives. Meanwhile, professional astronomers are losing access to small telescopes as funding is shifted to larger projects, including survey programs that will soon discover countless interesting objects needing follow-up observations. Clearly the field is ripe with opportunities for amateurs, professionals, and educators to collaborate. Amateurs will benefit from mentoring by expert professionals, pros will benefit from observations and data processing by increasingly knowledgeable amateurs, and educators will benefit from a larger pool of skilled talent to help them carry out astronomy-education initiatives. We will look at some successful pro-am collaborations that have already borne fruit and examine areas where the need and/or potential for new partnerships is especially large. In keeping with the theme of this special session, we will focus on how pro-am collaborations in astronomy can contribute to science education both inside and outside the classroom, not only for students of school age but also for adults who may not have enjoyed particularly good science education when they were younger. Because nighttime observations with sophisticated equipment are not always possible in formal educational settings, we will also mention other types of pro-am partnerships, including those involving remote observing, data mining, and/or distributed computing.

  6. Pro CSS for High Traffic Websites

    CERN Document Server

    Kennedy, A

    2011-01-01

    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

  7. Pro SharePoint 2013 administration

    CERN Document Server

    Garrett, Robert

    2013-01-01

    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

  8. Pro Android C++ with the NDK

    CERN Document Server

    Cinar, Onur

    2012-01-01

    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

  9. Pro REST API development with nodejs

    CERN Document Server

    Doglio, Fernando

    2015-01-01

    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,

  10. Bureaucracy and Pro-poor Change

    OpenAIRE

    Ali Cheema; Asad Sayeed

    2006-01-01

    Based on the premise that a functioning state is a necessary pre-requisite for pro-poor change, it is critical to investigate the role of the bureaucracy as a key catalyst in this process. Weber (1968) ascribes bureaucracies to be anchors of the modern nation state as their conduct is based on rational-legal norms. Bureaucracies, according to this ideal type, temper the populist urges of politicians who wish to execute policy unencumbered by rules and procedures. State success or failure in m...

  11. Pro SharePoint 2010 Search

    CERN Document Server

    Noble, J; Bakman-Mikalski, Dan

    2011-01-01

    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

  12. Pro JavaScript for web apps

    CERN Document Server

    Freeman, Adam

    2012-01-01

    JavaScript is the engine behind every web app, and a solid knowledge of it is essential for all modern web developers. Pro JavaScript for Web Apps gives you all of the information that you need to create professional, optimized, and efficient JavaScript applications that will run across all devices. It takes you through all aspects of modern JavaScript application creation, showing you how to combine JavaScript with the new features of HTML5 and CSS3 to make the most of the new web technologies. The focus of the book is on creating professional web applications, ensuring that your app provides

  13. GPU Pro 4 advanced rendering techniques

    CERN Document Server

    Engel, Wolfgang

    2013-01-01

    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

  14. Pro SQL Server 2008 Analysis Services

    CERN Document Server

    Janus, Philo B

    2009-01-01

    Every business has a reams of business data locked away in databases, business systems, and spreadsheets. While you may be able to build some reports by pulling a few of these repositories together, actually performing any kind of analysis on the data that runs your business can range from problematic to impossible. Pro SQL Server 2008 Analysis Services will show you how to pull that data together and present it for reporting and analysis in a way that makes the data accessible to business users, instead of needing to rely on the IT department every time someone needs a different report. * Acc

  15. GPU Pro 5 advanced rendering techniques

    CERN Document Server

    Engel, Wolfgang

    2014-01-01

    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

  16. Financial Literacy and Financial Education: Review and Policy Implications

    OpenAIRE

    Annamaria Lusardi

    2006-01-01

    In recent years, as workers have gained an unprecedented degree of control over their pensions and savings, the importance of financial literacy and financial education has increased considerably. Large changes in the structure of financial markets, labor markets, and demographics in developed countries have led to this change. Consumers have a bewildering array of complex financial products – from reverse mortgages to annuities – to choose from, making saving decisions increasingly complex. ...

  17. Personal Financial Literacy and Financial Planning in Klang Valley, Malaysia

    OpenAIRE

    Hoe, Siew Yee

    2008-01-01

    The financial planning industry in Malaysia is still very much at its inception stage. Currently, regulators- Bank Negara Malaysia and Securities Commission of Malaysia have started to regulate the industry by imposing requirements for whoever wanted to venture into the financial planning profession. The title of ‘Financial Planner’ is now highly legalized by the authorities. Empirical studies have been done by overseas scholars and found that the lack of personal financial literacy has been ...

  18. Materiality from financial towards non-financial reporting

    OpenAIRE

    Chiara Mio

    2013-01-01

    The article aims at discussing the evolution of the concept of materiality in financial and, more specifically, non-financial reporting. Materiality will play a central role in the next years in order for reports to reach conciseness, which is at present one of the main goals both financial and non-financial reporting (in particular Integrated Reporting) aims to achieve. The article reviews the most relevant materiality frameworks and definitions and provides further insights for the advancem...

  19. Enhancing Financial Security in Agricultural Business: Financial and Property Aspects

    OpenAIRE

    Yuliya Bezdushna

    2014-01-01

    The article provides the analysis of information support for the developing agrarian businesses financial security activities. The impact of financial statements on financial security has been proved through generalization procedure of such calculating indicators as operating margin, return on assets, total liquidity ratio and financial autonomy ratio. A causal effect between mass underestimation of operating fixed assets in accounting and inflated profitability rates in agribusinesses operat...

  20. Financial Stress and Financial Counseling: Helping College Students

    Science.gov (United States)

    Britt, Sonya L.; Canale, Anthony; Fernatt, Fred; Stutz, Kristen; Tibbetts, Racquel

    2015-01-01

    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).…

  1. Workplace Financial Education Facilitates Improvement in Personal Financial Behaviors

    Science.gov (United States)

    Prawitz, Aimee D.; Cohart, Judith

    2014-01-01

    Based on the life-cycle theory of consumption, this quasi-experimental study of 995 employees examined changes in financial behaviors following employee-needs-driven workplace financial education. Repeated-measures ANOVA compared participants and non-participants on perceived financial wellness and savings ratios; main effects indicated that both…

  2. Inmate Perceptions of Financial Education Needs: Suggestions for Financial Educators

    Science.gov (United States)

    Call, Lindsay Larson; Dyer, W. Justin; Wiley, Angela R.; Day, Randal D.

    2013-01-01

    Recently, national attention has turned to the need for increased financial education, particularly for low-income populations. Incarcerated individuals represent a growing low-income group with unique needs that could likely benefit from financial education. However, few studies have examined the specific financial education needs of inmates,…

  3. Financial Literacy and Financial Behaviour: Experimental Evidence from Rural Rwanda

    NARCIS (Netherlands)

    Sayinzoga, Aussi; Bulte, E.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 new

  4. FINANCIAL INFORMATION, EFFECTS OF FINANCIAL INFORMATION ON ECONOMIC DECISION

    Directory of Open Access Journals (Sweden)

    TAK ISA

    2010-12-01

    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.

  5. Financial Planners: Educating Widows in Personal Financial Planning

    Science.gov (United States)

    Korb, Brian R.

    2010-01-01

    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…

  6. Corporate Information Management Financial Statements

    National Research Council Canada - National Science Library

    Gimble, Thomas

    1995-01-01

    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...

  7. Financial Management: An Organic Approach

    Science.gov (United States)

    Laux, Judy

    2013-01-01

    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.

  8. Understanding Trust in Financial Services

    DEFF Research Database (Denmark)

    Hansen, Torben

    2012-01-01

    Although the financial crisis has elevated the interest for factors such as consumer financial healthiness, broad-scope trust, financial knowledge, and consumer relationship satisfaction, no existing model describes how these factors may influence consumer financial relationship trust...... 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....... 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...

  9. ICAF Financial Services Industry Study

    National Research Council Canada - National Science Library

    Allison, Douglas; Barry, Kevin; Beaver, Philip; Browne, Michael; Cubillos, Claudio; Hanger, Wallace; Kluchko, Luke; LaDue, Charles; McGhee, Michael; Mitsoff, Gregory

    2005-01-01

    .... 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...

  10. Financial Literacy Education for Women

    Science.gov (United States)

    Jarecke, Jodi; Taylor, Edward W.; Hira, Tahira K.

    2014-01-01

    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.

  11. [Leu31, Pro34]neuropeptide Y

    DEFF Research Database (Denmark)

    Fuhlendorff, J; Gether, U; Aakerlund, L

    1990-01-01

    Two types of binding sites have previously been described for 36-amino acid neuropeptide Y (NPY), called Y1 and Y2 receptors. Y2 receptors can bind long C-terminal fragments of NPY-e.g., NPY-(13-36)-peptide. In contrast, Y1 receptors have until now only been characterized as NPY receptors that do...... not bind such fragments. In the present study an NPY analog is presented, [Leu31, Pro34]NPY, which in a series of human neuroblastoma cell lines and on rat PC-12 cells can displace radiolabeled NPY only from cells that express Y1 receptors and not from those expressing Y2 receptors. The radiolabeled analog......, [125I-Tyr36] monoiodo-[Leu31, Pro34]NPY, also binds specifically only to cells with Y1 receptors. The binding of this analog to Y1 receptors on human neuroblastoma cells is associated with a transient increase in cytoplasmic free calcium concentrations similar to the response observed with NPY. [Leu31...

  12. Aplikace pro výuku jazyků pro Firefox OS

    OpenAIRE

    Chudík, Jakub

    2015-01-01

    Tato práce se zabývá vytvořením aplikace pro výuku jazyků specificky pro mobilní operační systém Firefox OS. Vzhledem k své povaze, uživatelské rozhraní aplikace se snaží uspokojit ergonomické potřeby aplikací určených pro kapesní zařízení. Aplikuje několik konceptů gamifikace ke zlepšení procesu učení, jehož výsledky jsou prezentovány a vyhodnoceny. Aplikace také přináší své vlastní jedinečné vlastnosti, které jí pomáhají vyniknout mezi ostatními aplikacemi pro výuku jazyků. This thesis d...

  13. Energy recovery by pressure retarded osmosis (PRO) in SWRO–PRO integrated processes

    KAUST Repository

    Wan, Chun Feng; Chung, Neal Tai-Shung

    2015-01-01

    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

  14. Financial inclusion: Policies and practices

    OpenAIRE

    Thankom Arun; Rajalaxmi Kamath

    2015-01-01

    As a key enabler for development, financial inclusion is firmly placed on the agenda of most governments as a key policy priority. Against this background, this round table provides a global and regional perspective on the policies and practices of financial inclusion. Using macro data, the collection reveals the diversity in the efforts towards achieving financial inclusion and the need for a progressive approach in financial inclusion. Further to this, the round table provides the regional ...

  15. Malaysia; Financial Sector Stability Assessment

    OpenAIRE

    International Monetary Fund

    2013-01-01

    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...

  16. Gender issues of financial analysts

    OpenAIRE

    Jingwen Ge

    2013-01-01

    Increased attention has been drawn to the gender disparity in workplace. This dissertation is dedicated to provide sight to the gender issues in financial analysts. Profound literature reviews are conducted about gender issues and financial analysts, respectively in order to comprehend the existing gender concerns in the business world, and role and functions of financial analysts. Research proposals are described to answer the following question: whether women financial analysts are more lik...

  17. Liquidity management through financial planning

    OpenAIRE

    Kameníková Katarína

    2001-01-01

    One of the basic goals of financial management is to provide financial property and capital for running of the firm, as well as for its development, that means provide optimal firm´s liquidity.To improve liquidity is possible provide through various ways. In present time there is increasing importance of financial planning., where planning of liquidity presents one of its integral part. Therefore I deal in presented paper with possible liquidity improvement through calculation of financial pl...

  18. Financial Integration and Asset Returns

    OpenAIRE

    P Martin; H Rey

    2000-01-01

    The paper investigates the impact of financial integration on asset return, risk diversification and breadth of financial markets. We analyse a three-country macroeconomic model in which (i) the number of financial assets is endogenous; (ii) assets are imperfect substitutes; (iii) cross-border asset trade entails some transaction costs; (iv) the investment technology is indivisible. In such an environment, lower transaction costs between two financial markets translate to higher demand for as...

  19. The Geography of Financial Literacy

    Directory of Open Access Journals (Sweden)

    Christopher Bumcrot

    2013-07-01

    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.

  20. Financial literacy of university students

    OpenAIRE

    Rodrigues, Cristina S.; Vieira, Filipa Dionísio; Amaral, António Manuel Pereira da Silva; Martins, F. Vitorino

    2012-01-01

    The current financial crisis highlights real problems profoundly related to the level of financial knowledge. Some studies suggest that many individuals, including small business owners, do not have adequate financial skills to be able to handle their finances. The term "financial literacy" summarizes the set of knowledge, skills and attitudes necessary to enable recognition and understanding of the foundations of personal finance. Informed and literate individuals are able to make responsibl...

  1. Financial stability or economic stability?

    OpenAIRE

    Ana POPA; Laura GIURCA VASILESCU

    2010-01-01

    This paper is based on the dilemma: effect or cause in the analysis of the economic and financial crisis? The first finding of the study is that it has always been easier to consider that the mistakes from the financial field caused the economic crisis. Currently, in the European Union and Romania there is a concern for aggressive action against financial instability. The second finding is that the crisis phenomenon manifest synergetic, thus the deterioration in the macro and micro- financial...

  2. Financial management of construction contractors.

    OpenAIRE

    Lacaria, Chris J.

    1994-01-01

    The scope of this paper is to discuss the financial management of a construction contractor. This paper attempts to approach this subject in a logical and systematic way. It communicates the importance of financial analysis and planning along with cash planning and profit planning. This report is not intended to be an all inclusive discussion of financial management in construction. Contractor's Financial Management is an extremely important subject. It has been told ...

  3. Canada; Financial Sector Stability Assessment

    OpenAIRE

    International Monetary Fund

    2014-01-01

    This report discusses key findings of the Financial Sector Stability Assessment on Canada. Canada’s financial system successfully navigated the global financial crisis, and stress tests suggest that major financial institutions would continue to be resilient to credit, liquidity, and contagion risks arising from a severe stress scenario. Elevated housing prices and high household debt remain an area of concern, though targeted prudential and macroprudential measures are proving to be effectiv...

  4. Market liquidity and financial stability.

    OpenAIRE

    Crockett, A.

    2008-01-01

    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 ...

  5. [Effect of the school health promotion strategy "Forma Joven"].

    Science.gov (United States)

    Lima-Serrano, Marta; Lima-Rodríguez, Joaquín Salvador

    2017-02-22

    To evaluate the impact of the Youth Form Strategy (EFJ, Estrategia Forma Joven) on the attitudes and behaviours of students in the fourth year of compulsory secondary school in Seville, Spain. A longitudinal observational design was used with two groups; one received the EFJ (EFJ group) and other did not (non-EFJ group). In the initial evaluation, 402 participants were randomly selected and, in the follow-up at 6 months, 322 participants were evaluated (161 per group). Validated data collection tools were used, and 2×2 tables, odds ratio (OR) and general ANOVA for 2×2 mixed factorial design (p<0.05) were calculated. Favourable effects of the EFJ were found: in the area of sexuality, the percentage of participants who had sexual intercourse in the final assessment was lower in the EFJ group (14.9% vs 23.4%; OR=0.57), as were counter-effects: start of tobacco use was higher in the EFJ group (19.5% vs 9.1%; OR=2.43). However, these differences were not statistically significant. The similarities in the school health promotion programme in centres with and without EFJ may have influenced the lack of conclusive results. Individual and/or group counselling at schools, a distinguishing feature of the EFJ, could have delayed sexual intercourse in the EFJ group. Based on the studies on school health promotion activities, good practices that could help to improve the effectiveness of the EFJ are recommended. Copyright © 2017 SESPAS. Publicado por Elsevier España, S.L.U. All rights reserved.

  6. DIAGNOSIS OF FINANCIAL EQUILIBRIUM

    Directory of Open Access Journals (Sweden)

    SUCIU GHEORGHE

    2013-04-01

    Full Text Available The analysis based on the balance sheet tries to identify the state of equilibrium (disequilibrium that exists in a company. The easiest way to determine the state of equilibrium is by looking at the balance sheet and at the information it offers. Because in the balance sheet there are elements that do not reflect their real value, the one established on the market, they must be readjusted, and those elements which are not related to the ordinary operating activities must be eliminated. The diagnosis of financial equilibrium takes into account 2 components: financing sources (ownership equity, loaned, temporarily attracted. An efficient financial equilibrium must respect 2 fundamental requirements: permanent sources represented by ownership equity and loans for more than 1 year should finance permanent needs, and temporary resources should finance the operating cycle.

  7. Weathering the financial storm

    DEFF Research Database (Denmark)

    Ólafsson, Tjörvi; Pétursson, Thórarinn G.

    2011-01-01

    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. In this ......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...... pegs outside EMU were hit particularly hard, while inflation targeting seemed to mitigate the crisis. Finally, we find some evidence suggesting a role for international real linkages and institutional credibility. Our key results are robust to various alterations in the empirical setup and we are able...

  8. Erecting a Sturdy Financial Structure.

    Science.gov (United States)

    West, Jeffrey J.

    1998-01-01

    Explanation of the technological setting in which college and university financial systems have developed is provided for financial officers, to aid in devising a plan for the chart of accounts and erecting an efficient, logical, flexible financial structure. Topics include software/hardware advances, understanding the demand for financial…

  9. MANIPULATION OF THE FINANCIAL STATEMENTS

    OpenAIRE

    Gulin Danimir

    2008-01-01

    An increase in concentration of quoted companies on a relatively small number of stock markets requires a better equalisation of financial reporting framework. Globalisation of financial markets requires harmonisation of financial standards. In 1998, an agreement between IOSCO (International Organisation of Securities Commission) and IASC (International Accounting Standards Committee) on application of International Accounting Standards on American stock exchanges was consequently reached. Si...

  10. Financial globalization and crises: overview

    NARCIS (Netherlands)

    Beck, T.; Claessens, S.; Schmukler, S.L.; Caprio, G.; Beck, T.; Claessens, S.; Schmukler, S.L.

    2013-01-01

    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

  11. Financial crisis and monetary policy

    NARCIS (Netherlands)

    Karatas, B.

    2014-01-01

    Written in the midst of the Global Financial Crisis, the goal of this dissertation is to investigate causes of financial crises in general in order to provide empirical evidence of the driving forces of various crises types. Specifically, this thesis analyses the most common types of financial

  12. Strategic Planning and Financial Management

    Science.gov (United States)

    Conneely, James F.

    2010-01-01

    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…

  13. Financial integration and liquidity crises

    NARCIS (Netherlands)

    Castiglionesi, Fabio; Feriozzi, F.; Lorenzoni, G.

    2017-01-01

    This paper analyzes the effects of financial integration on the stability of the banking system. Financial integration allows banks in different regions to smooth local liquidity shocks by borrowing and lending on a common interbank market. We show under which conditions financial integration

  14. "Financial Bubbles" and Monetary Policy

    Science.gov (United States)

    Tikhonov, Yuriy A.; Pudovkina, Olga E.; Permjakova, Juliana V.

    2016-01-01

    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…

  15. Financial Sector Assessment Update : Uganda

    OpenAIRE

    World Bank

    2005-01-01

    A joint International Monetary Fund-World Bank team conducted an assessment update of Uganda's financial system in connection with the Financial Sector Assessment Program (FSAP) in November, 2004. The purpose of the mission was to help the Ugandan authorities identify financial system strengths and weaknesses with a view to implementing an action plan to increase the system's contribution ...

  16. Communication impacting financial markets

    Science.gov (United States)

    Vitting Andersen, Jørgen; Vrontos, Ioannis; Dellaportas, Petros; Galam, Serge

    2014-10-01

    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

  17. Translation of Financial Statements

    OpenAIRE

    Dalthan Simas; Otavio De Medeiros

    2005-01-01

    This paper has the purpose of surveying and critically analyzing the effects of accounting procedures which are closely related to groups of companies operating multinationally. These are the methods for translation of financial statements, e.g. the Temporal and the Closing- rate Methods, as far as those methods are embodied in accounting standards which have been either recommended or adopted by countries such as the UK and US. We conclude that with regard to changing prices, General Price L...

  18. Emotion and financial markets

    OpenAIRE

    Lucy F. Ackert; Bryan K. Church; Richard Deaves

    2003-01-01

    Psychologists and economists hold vastly different views about human behavior. Psychologists contend that economists' models bear little relation to actual behavior. This view is supported by a large body of psychological research that shows that emotional state can significantly affect decision making. ; Economists, on the other hand, argue that psychological studies have no theoretical basis and offer little empirical evidence about people's decision-making processes. The reigning financial...

  19. Financial Statement Math

    OpenAIRE

    2007-01-01

    game tool Game Tool Interactive Media Element The purpose of this interactive exercise is to help you understand the math in the income statement and balance sheet., Give the proper mathematical computations in order to correctly prepare the income statement and the balance sheet.The exercise is divided into 3 parts: The income Statement, The Balance Sheet - Assets, The Balance Sheet - Liabilities, GB3050 Financial Reporting and Analysis

  20. PROFITABILITY AND FINANCIAL STABILITY

    OpenAIRE

    CĂRUNTU CONSTANTIN; LĂPĂDUŞI MIHAELA LOREDANA

    2011-01-01

    The business activity allows identifying two categories of flows: flows of results and cash flows. Flows affect the income and expenses, participating in training result, the company's profitability. Financial flows involved in their formation both monetary items (which drive the monetary input or output and thus implies a cash flow), and non-cash items (affecting the result, without leading to a cash flow). Are equally identifiable cash flows that do not involve an ...

  1. Offshoring and financial markets

    OpenAIRE

    Battisti, Gianfranco

    2014-01-01

    During the 20th century all economic structures underwent the impact of two epochal phenomena, the communications revolution and the financialization of economy. As a consequence of the never ending technological progress, the first has repeatedly reduced the friction of distance, provoking a radical change in the map of locational advantages. The result was a new model of international distribution of production that projected its effects to the core of business management, triggering a disi...

  2. Financial Sector Assessment : Turkey

    OpenAIRE

    World Bank; International Monetary Fund

    2016-01-01

    The fundamental challenges confronting the Turkish financial system are to reduce dependence on external and foreign currency financing and to increase the maturity and diversity of funding instruments on which banks and firms depend. The long-standing shortfall of national savings to finance domestic investment, persistent elevated inflation, and bouts of exchange rate volatility have boosted reliance on foreign currency financing from international capital markets and have also inc...

  3. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    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....

  4. The US Financial Crisis

    DEFF Research Database (Denmark)

    Campbell, John L.

    2011-01-01

    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...... 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...

  5. Prediction about severity and outcome of sepsis by pro-atrial natriuretic peptide and pro-adrenomedullin.

    Science.gov (United States)

    Wang, Rui-lan; Kang, Fu-xin

    2010-06-01

    Measurement of biomarkers is a potential approach to early prediction of the risk of mortality in patients with sepsis. The aim of the present study was to evaluate the prognostic value of pro-atrial natriuretic peptide (pro-ANP) and pro-adrenomedullin (pro-ADM) levels in a cohort of medical intensive care patients and to compare it with that of other known biomarkers and physiological scores. Blood samples of 51 consecutive critically ill patients admitted to the intensive care unit and 53 age-matched healthy control people were evaluated in this prospective study. The prognostic value of pro-ANP and pro-ADM levels was compared with that of acute physiology and chronic health evaluation (APACHE) II scores and various biomarkers such as C-reactive protein, interleukin-6 and procalcitonin. Pro-ANP and pro-ADM were detected by a new sandwich immunoassay. On admission, 25 patients had systemic inflammatory response syndrome (SIRS), 12 sepsis, 9 severe sepsis and 5 septic shock. At that time, the median levels (ng/ml) of pro-ANP and pro-ADM were 87.22 and 0.34 respectively in patients with SIRS, 1533.30 and 2.23 in those with sepsis, 1098.73 and 4.57 in those with severe sepsis, and 1933.94 and 8.21 in those with septic shock. With the increasing severity of disease, the levels of pro-ANP and pro-ADM were gradually increased. On admission, the circulating levels of pro-ANP and pro-ADM in patients with sepsis, severe sepsis, or septic shock were significantly higher in non-survivors than in survivors (P less than 0.05). In a receiver operating characteristic curve analysis for the survival of patients with sepsis, the areas under the curve (AUCs) for pro-ANP and pro-ADM were 0.89 and 0.87 respectively, which was similar to the AUCs for procalcitonin and APACHE II scores. Pro-ANP and pro-ADM are valuable biomarkers for prediction of severity of septic patients.

  6. Financial problems and cooperation

    Energy Technology Data Exchange (ETDEWEB)

    Izquierdo, J.

    1994-12-31

    For a Bank, an usual way to attract new clients is by offering better interest rates depending on the amount of money that the client deposits in an account: {open_quotes}The more money you have the higher interest rate you get{close_quotes}. For a company is also a common practice to offer their clients discounts connected with the number of units of the product they order: {open_quotes}The more you order, the lower price per unit you pay{close_quotes}. From these situations arises the possibility to take profit if the clients cooperate and join their money or their orders. Hence, we define a new class of cooperative games called Financial Games. We study basic properties and necessary conditions for a game to belong to this class of games and we define the concept of duality for Financial games. The core is always non-empty and, moreover, Financial games are always totally balanced. We look at some special amputations lying in the Core and we study the reduced game on the j{sup th} player at {rvec x} where x{sub j} = b{sub j} = v(N) {minus} v(N {minus} j).

  7. Financial aspects of decommissioning

    International Nuclear Information System (INIS)

    Chirica, T.; Havris, A.

    2003-01-01

    European Commission adopted recently two proposals of Directives designed to pave the way for a Community approach to the safety of nuclear power plants and the processing of radioactive waste. Nuclear safety cannot be guaranteed without making available adequate financial resources. With regard, in particular, to the decommissioning of nuclear facilities, the Directive defines the Community rules for the establishment, management and use of decommissioning funds allocated to a body with legal personality separate from that of the nuclear operator. In order to comply with the acquis communautaire, Romanian Government issued the Emergency Ordinance no. 11/2003 which set up the National Agency for Radioactive Waste (ANDRAD) and soon will be established the financial mechanism for raising the necessary funds. Societatea Nationala 'Nuclearelectrica' S.A. operates, through one of its branches, Cernavoda NPP Unit 1 and has to prepare its decommissioning strategy and to analyze the options to assure the financing for covering the future costs. The purpose of this paper is to clarify the financial systems' mechanisms to the satisfaction of the nuclear operator obligations, according to the disbursement schedule foreseen by decommissioning projects . The availability of cash to pay for all the decommissioning expenditure must be foreseen by setting up assets and establishing a suitable financing plan. The different practices of assets management shall be presented in this paper on the basis of the international experience. Some calculation samples shall be given as an illustration. (author)

  8. EDF - Quarterly Financial Information

    International Nuclear Information System (INIS)

    Trivi, Carole; Boissezon, Carine de; Hidra, Kader

    2014-01-01

    EDF's sales in the first quarter of 2014 were euro 21.2 billion, down 3.9% from the first quarter of 2013. At constant scope and exchange rates, sales were down 4.2% due to mild weather conditions, which impacted sales of electricity in France, gas sales abroad and trading activities in Europe. UK sales were nonetheless sustained by B2B sales due to higher realised wholesale market prices. In Italy, sales growth was driven by an increase in electricity volumes sold. The first quarter of 2014 also saw the strengthening of the Group's financial structure with the second phase of its multi-annual hybrid funding programme (nearly euro 4 billion equivalent) as well as the issue of two 100-year bonds in dollars and sterling aimed at significantly lengthening average debt maturity. 2014 outlook and 2014-2018 vision: - EDF Group has confirmed its financial objectives for 2014; - Group EBITDA excluding Edison: organic growth of at least 3%; - Edison EBITDA: recurring EBITDA target of euro 1 billion and at least euro 600 million in 2014 before effects of gas contract re-negotiations; - Net financial debt / EBITDA: between 2x and 2.5x; - Pay-out ratio of net income excluding non-recurring items post-hybrid: 55% to 65%. The Group has reaffirmed its goal of achieving positive cash flow after dividends, excluding Linky, in 2018

  9. A financial network perspective of financial institutions' systemic risk contributions

    Science.gov (United States)

    Huang, Wei-Qiang; Zhuang, Xin-Tian; Yao, Shuang; Uryasev, Stan

    2016-08-01

    This study considers the effects of the financial institutions' local topology structure in the financial network on their systemic risk contribution using data from the Chinese stock market. We first measure the systemic risk contribution with the Conditional Value-at-Risk (CoVaR) which is estimated by applying dynamic conditional correlation multivariate GARCH model (DCC-MVGARCH). Financial networks are constructed from dynamic conditional correlations (DCC) with graph filtering method of minimum spanning trees (MSTs). Then we investigate dynamics of systemic risk contributions of financial institution. Also we study dynamics of financial institution's local topology structure in the financial network. Finally, we analyze the quantitative relationships between the local topology structure and systemic risk contribution with panel data regression analysis. We find that financial institutions with greater node strength, larger node betweenness centrality, larger node closeness centrality and larger node clustering coefficient tend to be associated with larger systemic risk contributions.

  10. Integrated Financial Management Program

    Science.gov (United States)

    Pho, Susan

    2004-01-01

    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

  11. Neurocisticercose: formas clínicas pouco freqüentes. I - formas hemiplégicas

    Directory of Open Access Journals (Sweden)

    Horácio M. Canelas

    1962-06-01

    Full Text Available Os autores salientam a raridade dos déficits motores com distribuição mono ou hemiplégica, conseqüentes a lesões encefálicas de natureza cisticer-cótica. Ressaltam, outrossim, a dificuldade dos problemas diagnósticos que eventualmente se impõem nesses casos. Discutindo a patogenia dêsses processos, apontam dois mecanismos principais: as paralisias determinadas por focos encefálicos, constituídos por granulomas, cisticercóticos ou à distância, e os acidentes cerebrovasculares ocasionadas pelas alterações vasculares, cuja importância é realçada. São apresentados 19 casos de neurocisticercose, incluindo 17 formas hemiplégicas e 2 monoplégicas. Em todos, o diagnóstico etiológico foi estabelecido pela positividade da reação de fixação do complemento para cisticercose no liqüido cefalorraqueano, corroborado, em 2 casos, pela cirurgia e pela necropsia. Convulsões foram registradas em 10 casos (focais em 7 e generalizadas em 3. Sintomas de hipertensão intracraniana foram assinalados em 4 pacientes. A hemiplegia instalou-se sob forma de icto em 14 pacientes. Em 3 casos houve elementos altamente sugestivos de patogenia predominantemente vascular; em 3, a sintomatologia relacionou-se diretamente ao granuloma parasitário, embora deva ter havido participação do processo angiopático; em 1 caso, tratava-se, provavelmente, de paralisia pós-convulsiva; em 3, embora não houvesse suficientes dados complementares, os elementos clínicos levaram a salientar a importância do fator vascular na determinação da hemiplegia. Em 5 pacientes o déficit motor instalou-se de modo lento e progressivo. Em 2 casos foram encontrados e extirpados cisticercos situados no córtex cerebral, tendo a necropsia revelado, em um deles, amolecimento isquêmico na região parietal contralateral à hemiplegia; em 1 havia eisticercose da fossa craniana posterior, associada a lesão cortical traduzida por intensas alterações eletrencefalográficas; 2

  12. Trajectories in higher education: ProUni in focus

    OpenAIRE

    Felicetti,Vera Lucia; Cabrera,Alberto F.

    2017-01-01

    Abstract Trajectories in higher education and the University for All Program (ProUni) are the central theme of this paper. The research question was: To what extent were some factors experienced during university difficulties in the academic trajectory of ProUni and non-ProUni graduates? The approach was quantitative with an explanatory goal. Descriptive and inferential statistics were used in the data analysis. The research subjects were 197 higher education graduates from a Southern Brazil ...

  13. Financial inclusion: Policies and practices

    Directory of Open Access Journals (Sweden)

    Thankom Arun

    2015-12-01

    Full Text Available As a key enabler for development, financial inclusion is firmly placed on the agenda of most governments as a key policy priority. Against this background, this round table provides a global and regional perspective on the policies and practices of financial inclusion. Using macro data, the collection reveals the diversity in the efforts towards achieving financial inclusion and the need for a progressive approach in financial inclusion. Further to this, the round table provides the regional perspectives on the policies and practices of financial inclusion in India, South Africa, and Australia.

  14. College Students and Financial Distress: Exploring Debt, Financial Satisfaction, and Financial Anxiety

    Science.gov (United States)

    Archuleta, Kristy L.; Dale, Anita; Spann, Scott M.

    2013-01-01

    The impact of financial concerns on overall mental health has become a popular topic among researchers and practitioners. In this exploratory study, possible associations of financial anxiety were explored using a sample of 180 college students who sought services at a university peer financial counseling center in a Midwestern state. Of…

  15. Pro-Anorexia and Anti-Pro-Anorexia Videos on YouTube: Sentiment Analysis of User Responses.

    Science.gov (United States)

    Oksanen, Atte; Garcia, David; Sirola, Anu; Näsi, Matti; Kaakinen, Markus; Keipi, Teo; Räsänen, Pekka

    2015-11-12

    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

  16. Formas de Funcionalismo na Sintaxe Functionalism in Syntax

    Directory of Open Access Journals (Sweden)

    Mary A KATO

    1998-01-01

    Full Text Available Este trabalho procura mostrar que o termo "funcionalismo", frequentemente suposto como uma abordagem única ou uniforme na lingüística, precisa ser compreendida em suas diversas perspectivas. Inicio o trabalho apresentando o contraste conceitual semelhante às de Língua-I e Língua-E, em Chomsky (1986. Tal como na primeira concepção, a língua, na visão funcionalista, pode ser tomada como um modelo abstrato do mecanismo interno da mente responsável pela produção e percepção da língua ou , como na segunda, pode ser entendida como a descrição dos usos externos da língua. Também paralelamente aos formalistas, há funcionalistas que procuram a variação translingüística possível(os universais do uso da língua e funcionalistas que procuram determinar as causas da variação intra-lingüística. Também procuro mostrar que os funcionalistas podem diferir na extensão do uso de variáveis sociais na explicação da forma lingüística.This article shows that the term "functionalism", very often understood as a single or uniform approach in linguistics, has to be understood in its different perspectives. I start by presenting an opposing conception similar to the I-language vs E-language in Chomsky (1986. As in the latter conception , language can be understood as an abstract model of a mind internal mechanism responsible for language production and perception or, as in the former one, it can be the description of the external use of language. Also like with formalists , there are functionalists who look for cross-linguistic variation (and universals of language use and functionalists who look for language internal variation. It is also shown that functionalists can differ in the extent to which social variables are considered in the explanation of linguistic form.

  17. Pro Tools All-in-One For Dummies

    CERN Document Server

    Strong, Jeff

    2012-01-01

    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

  18. THE ROLE OF FINANCIAL EDUCATION IN DEVELOPING THE FINANCIAL SERVICES MARKET

    OpenAIRE

    Ivanka Daneva

    2015-01-01

    Considering the current complexity of financial markets and of financial instruments and services, financial education is part of population’s financial literacy and it ranks as paramount factor in the complex for the financial markets development.

  19. on International Financial Reporting Standards

    Directory of Open Access Journals (Sweden)

    Edyta Łazarowicz

    2016-07-01

    Full Text Available The article analyses and assesses proposals for changes concerning the objective of financial reportingbased on International Financial Reporting Standards (IFRS, presented in comments on the exposuredraft of the Conceptual Framework for Financial Reporting (2015. The majority of respondents thinkthat the objective of financial reporting should give more prominence to the importance of providinginformation about management’s stewardship. Moreover, some respondents suggest introducing thedefinition of stewardship into the Conceptual Framework and presenting implications of shifts in theobjective of financial reporting for the future standard setting and for preparing financial statements.Based on the analysis of comment letters and the review of accounting literature, the conclusion is thatthe objective of financial reporting should be changed. It is, however, disputable, if stewardship should bea separate object. There is too little research on the relation between the stewardship and decisionusefulnessobjectives. The findings of this research could show accounting standard-setters the potentialtrade-offs and conflicts between these objectives.

  20. Public health financial management competencies.

    Science.gov (United States)

    Honoré, Peggy A; Costich, Julia F

    2009-01-01

    The absence of appropriate financial management competencies has impeded progress in advancing the field of public health finance. It also inhibits the ability to professionalize this sector of the workforce. Financial managers should play a critical role by providing information relevant to decision making. The lack of fundamental financial management knowledge and skills is a barrier to fulfilling this role. A national expert committee was convened to examine this issue. The committee reviewed standards related to financial and business management practices within public health and closely related areas. Alignments were made with national standards such as those established for government chief financial officers. On the basis of this analysis, a comprehensive set of public health financial management competencies was identified and examined further by a review panel. At a minimum, the competencies can be used to define job descriptions, assess job performance, identify critical gaps in financial analysis, create career paths, and design educational programs.

  1. Neutrophil Gelatinase-Associated Lipocalin (NGAL, Pro-Matrix Metalloproteinase-9 (pro-MMP-9 and Their Complex Pro-MMP-9/NGAL in Leukaemias

    Directory of Open Access Journals (Sweden)

    Sandrine Bouchet

    2014-04-01

    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.

  2. Financial Stress, Financial Literacy, Counselling and the Risk of Homelessness

    Directory of Open Access Journals (Sweden)

    Adam Steen

    2013-09-01

    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.

  3. Measuring financial performance: an overview of financial statements.

    Science.gov (United States)

    Dalsted, N L

    1995-07-01

    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.

  4. Reconfiguring the Financial Markets

    Directory of Open Access Journals (Sweden)

    Ion Bucur

    2009-12-01

    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.

  5. Antithrombotic Protective Effects of Arg-Pro-Gly-Pro Peptide during Emotional Stress Provoked by Forced Swimming Test in Rats.

    Science.gov (United States)

    Grigor'eva, M E; Lyapina, L A

    2017-01-01

    Blood coagulation was enhanced and all factors (total, enzyme, and non-enzyme) of the fibrinolytic system were suppressed in rats in 60 min after forced swimming test. Argininecontaining tetrapeptide glyproline Arg-Pro-Gly-Pro administered prior to this test activated fibrinolysis and prevented hypercoagulation. Administration of this peptide in 5 min after swimming test also enhanced anticoagulant, fibrinolytic, and antithrombotic activity of the blood. Therefore, glyproline Arg-Pro-Gly-Pro exerted both preventive and curative effects on the hemostasis system and prevented enhancement of blood coagulation provoked by emotional stress modeled by forced swimming test.

  6. [Expression of proBNP and NT-proBNP in Sudden Death of Coronary Heart Disease].

    Science.gov (United States)

    Zeng, Q; Sun, R F; Li, Z; Zhai, L Q; Liu, M Z; Guo, X J; Gao, C R

    2017-10-01

    To study the expression change of pro-brain natriuretic peptide (proBNP) and N-terminal pro-brain natriuretic peptide (NT-proBNP) in sudden death of coronary atherosclerotic heart disease, and to explore its application in forensic diagnosis. Myocardial and blood samples were collected from normal control group, sudden death of coronary atherosclerotic heart disease group and single coronary stenosis group (20 cases in each group). The expression of proBNP in myocardial samples were detected by immunohistochemical staining and Western blotting, and that of BNP mRNA were detected by reverse transcription PCR (RT-PCR). The content of NT-proBNP in plasma were detected by ELISA. Immunohistochemical staining showed positive expression of proBNP in both sudden death of coronary atherosclerotic heart disease group and single coronary stenosis group. There was no positive expression in normal control group. For sudden death of coronary atherosclerotic heart disease group and single coronary stenosis group, the relative expression of proBNP protein and BNP mRNA in myocardial tissue and the NT-proBNP content in plasma were higher than that of normal control group ( P heart disease group was higher than that of single coronary stenosis group ( P heart disease and determine whether the sudden death due to coronary atherosclerotic heart disease. Copyright© by the Editorial Department of Journal of Forensic Medicine

  7. Offshoring and financial markets

    Directory of Open Access Journals (Sweden)

    Gianfranco Battisti

    2014-06-01

    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.

  8. Analyzing Chinese Financial Reporting

    Institute of Scientific and Technical Information of China (English)

    SABRINA; ZHANG

    2008-01-01

    If the world’s capital markets could use a harmonized accounting framework it would not be necessary for a comparison between two or more sets of accounting standards. However,there is much to do before this becomes reality.This article aims to pres- ent a general overview of China’s General Accepted Accounting Principles(GAAP), U.S.General Accepted Accounting Principles and International Financial Reporting Standards(IFRS),and to analyze the differ- ences among IFRS,U.S.GAAP and China GAAP using fixed assets as an example.

  9. Financial and Non Financial Factors on Going-Concern Opinion

    Directory of Open Access Journals (Sweden)

    Junaidi Junaidi

    2012-09-01

    Full Text Available Company's ability to survive is a fundamental uncertainty faced in the preparation and auditing financial statements. Provision of going-concern opinion on these financial statements the company is still being debated. Public Accountant Professional Standards in section 341 states that the auditor is responsible for evaluating whether there is a major doubt on the ability of entities in the continued survival of the appropriate period of time, not more than one year from the date of the financial statements being audited. This research analyzed the financial and non financial factors that affected the provision of going-concern opinion. This research used samples of 63 companies with 315 observations, taken from years 2005-2009. The logistic regression analysis showed that the company's financial condition variables, mitigating evidence, and disclosure significantly influence the acceptance of going-concern opinion. Enterprise risk was not significant at propensity of going-concern opinion.

  10. Financial sector and economic growth in the Republic of Croatia 1995-2005

    Directory of Open Access Journals (Sweden)

    Novotny Damir

    2006-01-01

    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.

  11. Genesis nature of financial strategy

    Directory of Open Access Journals (Sweden)

    O.V. Pashchenko

    2015-03-01

    Full Text Available The article is devoted to the study of the origin and history of the interpretation of the genesis of «strategy», «financial strategy», its elements and composite types. Scientists studied different views on the concept of strategy. Several specific positions founders of different approaches to define the strategy of schools operating strategies involved in the formulation and implementation of the concept of «strategy». Evaluation of different schools of strategies that deepened understanding of the industry and its strategy in the early stages of formation. Based on the works of various scholars studied by the author actually proposed interpretation of the concept strategy. The general industry and functional strategies which include the following strategies: innovation, resource, financial, production, marketing and human resources. Allocated financial strategy and its significant impact on other strategies. Author developed financial sector strategy and financial strategy of competitive enterprise. The importance of financial strategies under conditions of companies and the industry as a whole, as well as components of development of financial strategy. Deals with the factors that must be considered in the development and implementation of financial strategies. The systems analysis strategies and the impact on financial results, the estimation of their attractiveness and risk. Considered classification on the basis of financial strategies and sectoral orientation of the financial sector strategy based on company size, its form and noted the importance of this trait in systematizing strategies. The expediency of the financial strategy. Defined competitive advantage and efficiency of business and industry through the implementation of various financial strategies.

  12. Technical Training: Programmation Unity-Pro pour utilisateurs de Schneider PL7-Pro

    CERN Multimedia

    Monique Duval

    2004-01-01

    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...

  13. Financial Statements in Providing Financial Security of Agricultural Enterprises

    OpenAIRE

    Olha Vdovenko

    2014-01-01

    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...

  14. Paisaje, forma y turismo en ciudades históricas

    Directory of Open Access Journals (Sweden)

    Zárate Martín, Manuel Antonio

    2012-12-01

    Full Text Available In a crisis context in which the tourism is one of the most dynamic sectors, the urban cultural landscapes can act as susceptible product of commercialization and alternative to the speculation of the ground like source of local financing. This article is been from investigations that put the accent on the threats experienced by the cultural landscapes as a result of little respectful processes of urbanization with the patrimonial and identitary values. The take effect in Spain from the 1 of March of 2008 of the European Landscape Convention and the directives for the application of the Convention of the Cultural and Natural World-wide Patrimony of UNESCO, of 1992, favor strategies of management and conservation of the cultural landscapes and its putting in tourism. All it demands to harmonize protection of the patrimony and arrangement of the territory, so that special attention to the inherited urban forms is lent, main people in charge of the urban landscaping values.

    En un contexto de crisis en el que el turismo es uno de los sectores más dinámicos, los paisajes culturales urbanos pueden actuar como producto susceptible de comercialización y de alternativa a la especulación del suelo como fuente de financiación local. Este artículo es el resultado de investigaciones que ponen el acento sobre las amenazas experimentadas por los paisajes culturales como consecuencia de procesos de urbanización poco respetuosos con los valores patrimoniales e identitarios. La entrada en vigor en España desde el 1 de marzo de 2008 del Convenio Europeo del paisaje y las directrices para la aplicación de la Convención del Patrimonio Mundial Cultural y Natural de la UNESCO, de 1992, favorecen estrategias de gestión y de conservación de los paisajes culturales y su puesta en valor a través del turismo. Todo ello exige armonizar protección del patrimonio y ordenación del territorio, de manera que se preste especial atención a las formas urbanas

  15. La visita de empresa, otra forma de hacer turismo

    Directory of Open Access Journals (Sweden)

    Zárate Martín, M. Antonio

    2011-06-01

    Full Text Available The rising of free time and the distribution of the vacations throughout the year do the «rest» does not have to coincide with «inactivity» or with «tourism of the Sun and beach». Simultaneously, the cultural activities occupy a place emphasized in the motivations of the displacements and in the employment of the free time. In this context, the «factory tours» appears as a new modality related to the cultural tourism and the «tourism of way of life». The «factory tours» is a form of «active tourism» where to the observation of the manners of production of our days, are added the communication and the interchange of ideas, the contrast of experiences and the introduction of new services. Besides, the «factory tours» is a revitalizing agent of the employment and of local development. The businessmen find in this tourist modality a way to be known and increase its sales.

    El aumento del tiempo libre y la distribución de las vacaciones a lo largo del año hacen que «descanso» no tenga porque coincidir con «inactividad» o con «turismo de sol y playa». A la vez, las actividades culturales ocupan un lugar destacado en las motivaciones de los desplazamientos y en el empleo del tiempo libre. En este contexto, la «visita de empresa» aparece como modalidad relacionada con el turismo cultural y el «turismo de estilo de vida». La «visita de empresa» es una forma de «turismo activo» donde a la observación de los modos de producción de nuestros días, se añaden la comunicación y el intercambio de ideas, el contraste de experiencias y la introducción de servicios nuevos. Además, la «visita de empresa» es un agente dinamizador del empleo y de desarrollo local. Los empresarios encuentran en esta modalidad turística un medio para dar a conocer su saber hacer e incrementar sus ventas. [fr] L’augmentation du temps libre et l’éparpillement des jours de vacance le long de l’année contrent la coïncidence entre

  16. A formação do professor para o trabalho com a literatura: uma proposta de formação continuada

    Directory of Open Access Journals (Sweden)

    Ginete Cavalcante Nunes

    2017-05-01

    Full Text Available Este trabalho objetiva apresentar algumas considerações a respeito da importância da formação do professor para o trabalho com a literatura. As discussões levantadas na pesquisa evidenciam a importância do trabalho do professor de literatura como um agente de promoção da leitura literária. Salientamos também a importância de o professor ser reflexivo sobre sua própria prática para poder melhorá-la. Como aporte teórico para o trabalho, foram escolhidos os trabalhos de Cereja (2005, Cosson (2006 e 2014, Todorov (2009, que tratam especificamente sobre a literatura e Freire (1996, Gomez (1995, Franco (2003 e Perrenoud (2005 que tratam da formação continuada bem como a formação do professor reflexivo. Este trabalho objetiva apresentar também algumas considerações a respeito de como têm sido realizadas as aulas de literatura no curso de letras e qual a visão que os formados do oitavo (8º período têm sobre a literatura. Pensando nisso, alguns questionamentos que norteiam a pesquisa são feitos: As aulas de literatura que vêm sendo ministradas durante todo o curso de letras têm preparado os graduandos para se apropriarem da linguagem literária que possibilita a estes uma formação consistente, preparando-os para o trabalho com a literatura nas turmas do Ensino Fundamental e Médio? Na perspectiva de investigar sobre a formação do professor de literatura escolhemos diagnosticar o ensino de literatura no Curso de Letras da Faculdade de Formação de Professores de Araripina (FAFOPA e seus reflexos na formação dos estudantes do referido curso. Esta pesquisa foi realizada no segundo semestre do ano letivo de 2015 em uma turma do oitavo (8º período do Curso de Letras. O diagnóstico ocorre por meio da análise do questionário aplicado aos alunos do oitavo (8º período do curso de letras. Além das reflexões, apresentamos também uma proposta de formação continuada para o professor de literatura, tendo como certo que

  17. Financial Economy and Financial System: Basis of Structural Interconnection

    OpenAIRE

    Khorosheva Olena I.

    2014-01-01

    The goal of the article lies in identification of grounds of interconnection of the financial economy and financial system. The study was conducted with consideration of main provisions of the theory of finance and concept of financial economy, which is a set of means used in the process of reproduction of finance by their owner for formation and / or maintenance of the own system of values in the viable state. For the first time ever the structure of the financial system is identified as an ...

  18. Financial Management, Profile of the Air Force Financial Managers

    National Research Council Canada - National Science Library

    1997-01-01

    ... are confined to comparable organizations and financial management positions in the services. These positions most often include comptrollers, deputy comptrollers, and budget officers located at operational...

  19. Financial top 100

    International Nuclear Information System (INIS)

    Jaremko, G.

    1999-01-01

    The way in which the oil industry has rebounded from a difficult financial year was discussed. In 1998, oil prices fell by about 30 per cent from 1997 prices to average US$14.40. In the second quarter of 1999, the rebounding international markets raised oil prices by about one-third to an average US$17.60. Recent surveys have shown that the oil and gas industry will experience major changes in the decade ahead. It was forecasted that in 25 years, total Canadian oil production could near three million barrels per day, an increase of 36 per cent from today's 2.2 million. However, as conventional reserves are running out, production of conventional oil is expected to be diminished by about two-thirds. Naturally-occurring, light refinery-ready oil is forecasted to come mostly from the east coast, whereas western output will be dominated by oil sands. Natural gas will continue to be a huge growth opportunity in the west because of new pipeline expansions and exports to the United States. This paper presented a list of Canada's financial top 100 oil and gas companies which emerged with the best endurance. The list included statistics from 1997 and 1998 for gross revenues, total assets, net income, cash/operating activities, capital expenditures, closing share prices (with percentage change), and market capitalization. 1 fig., 1 tab

  20. FINANCIAL DIAGNOSIS OF STOCKS

    Directory of Open Access Journals (Sweden)

    SUCIU GHEORGHE

    2014-12-01

    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.

  1. Embodied Interaction Design in Engineering Education using Asus Xtion Pro

    DEFF Research Database (Denmark)

    Majgaard, Gunver

    2013-01-01

    How does a design of emerging embodied technologies, such as Asus Xtion Pro, enrich the HCI learning processes in Engineering Education? The fifth semester engineering students used the motion sensing input device, Asus Xtion Pro (similar to Microsoft’s Kinect), for the design of an embodied...

  2. Peanuts & Crackerjacks: Economics of Pro Team Sports. Teacher's Guide.

    Science.gov (United States)

    Federal Reserve Bank of Boston, MA.

    This teacher's guide presents instructional materials which examine issues in professional sports for students in high school economics and social studies classes. The issues include how the pro sports market evolved; how leagues gained market power; why athletes earn as much as they do; what are the sources of pro sports revenues; why tickets…

  3. Pro-torus actions on Poincaré duality spaces

    Indian Academy of Sciences (India)

    duality spaces, Borel's dimension formula and topological splitting principle to local weights, hold if 'torus' is replaced by 'pro-torus'. Keywords. Pro-torus; Poincaré duality space; local weight. 1. Introduction. In the theory of linear representations of compact connected Lie groups, the crucial first step is restriction to the ...

  4. Pro-Market Educational Governance: Is Argentina a Black Swan?

    Science.gov (United States)

    Beech, Jason; Barrenechea, Ignacio

    2011-01-01

    In this article we explore ways in which pro-market discourses have been interpreted in policy initiatives in Argentina since the 1970s. Our argument is that even though pro-market discourses have guided reforms in many aspects of public policies in Argentina, the arena of education has overall been resistant to taking them up. The first part of…

  5. Oxidized LDL Promotes Apoptosis and Expression of Pro ...

    African Journals Online (AJOL)

    Accumulation of lipid within non-adipose tissues can induce inflammation by promoting macrophage infiltration and activation. Oxidized lipoproteins (oxLDL) have been known to induce cellular dysfunction in resident macrophages through pro-inflammatory and pro-apoptotic properties. However research into the ...

  6. Legal Understanding of "Quid Pro Quo" Sexual Harassment in Schools

    Science.gov (United States)

    Mahlangu, Vimbi Petrus

    2017-01-01

    This paper highlights legal understanding of quid pro quo sexual harassment in schools. Quid pro quo sexual harassment implies abuse of authority or position to gain something sexual. A duty of care rests on teachers, Schools Governing Bodies and the Department of Education to provide and maintain safe schools that are free from all forms of…

  7. Intracerebroventricular Infusion of the (Pro)renin Receptor Antagonist PRO20 Attenuates Deoxycorticosterone Acetate-Salt–Induced Hypertension

    Science.gov (United States)

    Li, Wencheng; Sullivan, Michelle N.; Zhang, Sheng; Worker, Caleb J.; Xiong, Zhenggang; Speth, Robert C.; Feng, Yumei

    2016-01-01

    We previously reported that binding of prorenin to the (pro)renin receptor (PRR) plays a major role in brain angiotensin II formation and the development of deoxycorticosterone acetate (DOCA)-salt hypertension. Here, we designed and developed an antagonistic peptide, PRO20, to block prorenin binding to the PRR. Fluorescently labeled PRO20 bound to both mouse and human brain tissues with dissociation constants of 4.4 and 1.8 nmol/L, respectively. This binding was blocked by coincubation with prorenin and was diminished in brains of neuron-specific PRR-knockout mice, indicating specificity of PRO20 for PRR. In cultured human neuroblastoma cells, PRO20 blocked prorenin-induced calcium influx in a concentration- and AT1 receptor–dependent manner. Intracerebroventricular infusion of PRO20 dose-dependently inhibited prorenin-induced hypertension in C57Bl6/J mice. Furthermore, acute intracerebroventricular infusion of PRO20 reduced blood pressure in both DOCA-salt and genetically hypertensive mice. Chronic intracerebroventricular infusion of PRO20 attenuated the development of hypertension and the increase in brain hypothalamic angiotensin II levels induced by DOCA-salt. In addition, chronic intracerebroventricular infusion of PRO20 improved autonomic function and spontaneous baroreflex sensitivity in mice treated with DOCA-salt. In summary, PRO20 binds to both mouse and human PRRs and decreases angiotensin II formation and hypertension induced by either prorenin or DOCA-salt. Our findings highlight the value of the novel PRR antagonist, PRO20, as a lead compound for a novel class of antihypertensive agents and as a research tool to establish the validity of brain PRR antagonism as a strategy for treating hypertension. PMID:25421983

  8. Intracerebroventricular infusion of the (Pro)renin receptor antagonist PRO20 attenuates deoxycorticosterone acetate-salt-induced hypertension.

    Science.gov (United States)

    Li, Wencheng; Sullivan, Michelle N; Zhang, Sheng; Worker, Caleb J; Xiong, Zhenggang; Speth, Robert C; Feng, Yumei

    2015-02-01

    We previously reported that binding of prorenin to the (pro)renin receptor (PRR) plays a major role in brain angiotensin II formation and the development of deoxycorticosterone acetate (DOCA)-salt hypertension. Here, we designed and developed an antagonistic peptide, PRO20, to block prorenin binding to the PRR. Fluorescently labeled PRO20 bound to both mouse and human brain tissues with dissociation constants of 4.4 and 1.8 nmol/L, respectively. This binding was blocked by coincubation with prorenin and was diminished in brains of neuron-specific PRR-knockout mice, indicating specificity of PRO20 for PRR. In cultured human neuroblastoma cells, PRO20 blocked prorenin-induced calcium influx in a concentration- and AT(1) receptor-dependent manner. Intracerebroventricular infusion of PRO20 dose-dependently inhibited prorenin-induced hypertension in C57Bl6/J mice. Furthermore, acute intracerebroventricular infusion of PRO20 reduced blood pressure in both DOCA-salt and genetically hypertensive mice. Chronic intracerebroventricular infusion of PRO20 attenuated the development of hypertension and the increase in brain hypothalamic angiotensin II levels induced by DOCA-salt. In addition, chronic intracerebroventricular infusion of PRO20 improved autonomic function and spontaneous baroreflex sensitivity in mice treated with DOCA-salt. In summary, PRO20 binds to both mouse and human PRRs and decreases angiotensin II formation and hypertension induced by either prorenin or DOCA-salt. Our findings highlight the value of the novel PRR antagonist, PRO20, as a lead compound for a novel class of antihypertensive agents and as a research tool to establish the validity of brain PRR antagonism as a strategy for treating hypertension. © 2014 American Heart Association, Inc.

  9. Energy consumption of ProTaper Next X1 after glide path with PathFiles and ProGlider.

    Science.gov (United States)

    Berutti, Elio; Alovisi, Mario; Pastorelli, Michele Angelo; Chiandussi, Giorgio; Scotti, Nicola; Pasqualini, Damiano

    2014-12-01

    Instrument failure caused by excessive torsional stress can be controlled by creating a manual or mechanical glide path. The ProGlider single-file system (Dentsply Maillefer, Ballaigues, Switzerland) was recently introduced to perform a mechanical glide path. This study was designed to compare the effect of a glide path performed with PathFiles (Dentsply Maillefer) and ProGlider on torque, time, and pecking motion required for ProTaper Next X1 (Dentsply Maillefer) to reach the full working length in simulated root canals. Forty Endo Training Blocks (Dentsply Maillefer) were used. Twenty were prepared with a mechanical glide path using PathFiles 1 and 2 (the PathFile group), and 20 were prepared with a mechanical glide path using a ProGlider single file (the ProGlider group). All samples were shaped with ProTaper Next X1 driven by an endodontic motor connected to a digital wattmeter. The required torque for root canal instrumentation was analyzed by evaluating the electrical power consumption of the endodontic engine. Electric power consumption (mW/h), elapsed time (seconds), and number of pecking motions required to reach the full working length with ProTaper Next X1 were calculated. Differences among groups were analyzed with the parametric Student t test for independent data (P < .05). Elapsed time and electric power consumption were significantly different between groups (P = .0001 for both). ProGlider appears to perform more efficiently than PathFiles in decreasing electric power consumption of ProTaper Next X1 to reach the full working length. This study confirmed the ability of ProGlider to reduce stress in ProTaper Next X1 during shaping through a glide path and preliminary middle and coronal preflaring. Copyright © 2014 American Association of Endodontists. Published by Elsevier Inc. All rights reserved.

  10. Prognostic value of plasma midregional pro-adrenomedullin and C-terminal-pro-endothelin-1 in chronic heart failure outpatients.

    Science.gov (United States)

    Adlbrecht, Christopher; Hülsmann, Martin; Strunk, Guido; Berger, Rudolf; Mörtl, Deddo; Struck, Joachim; Morgenthaler, Nils G; Bergmann, Andreas; Jakowitsch, Johannes; Maurer, Gerald; Lang, Irene M; Pacher, Richard

    2009-04-01

    The identification of chronic heart failure (CHF) patients at high risk of adverse outcome remains a challenge. New peptides are emerging that may give additional information. In CHF patients, endothelin (ET) levels predict mortality risk. Adrenomedullin has been shown to predict mortality in ischaemic heart failure, but not in unselected or non-ischaemic CHF patients. Moreover, ADM and ET have never been assessed in one model. The aim of the present study was to assess the prognostic value of midregional-pro-adrenomedullin (MR-proADM) and C-terminal-pro-endothelin-1 (CT-proET-1) in outpatients with CHF. We measured plasma MR-proADM and CT-proET-1 levels in 786 consecutive CHF outpatients and compared them with B-type natriuretic peptide (BNP) levels. At 24-month follow-up, 233 patients had died. A stepwise forward Cox regression model with age, sex, estimated glomerular filtration rate, NYHA > II, left ventricular ejection fraction (LVEF), MR-proADM, CT-proET-1, and BNP as possible predictors revealed that MR-proADM levels [hazard ratio (HR) = 1.77, P II (HR = 1.86, P < 0.001) were predictors of death at 24 months. When the analysis was repeated dependent on NYHA-stage, MR-proADM (HR = 2.12, P < 0.001) and LVEF (HR = 0.96, P = 0.006) were significant markers, but only in patients with mild/moderate CHF. Our data suggest that MR-proADM may be an important prognostic humoral marker, especially in mild/moderately symptomatic and non-ischaemic CHF patients.

  11. Statistical inference for financial engineering

    CERN Document Server

    Taniguchi, Masanobu; Ogata, Hiroaki; Taniai, Hiroyuki

    2014-01-01

    This monograph provides the fundamentals of statistical inference for financial engineering and covers some selected methods suitable for analyzing financial time series data. In order to describe the actual financial data, various stochastic processes, e.g. non-Gaussian linear processes, non-linear processes, long-memory processes, locally stationary processes etc. are introduced and their optimal estimation is considered as well. This book also includes several statistical approaches, e.g., discriminant analysis, the empirical likelihood method, control variate method, quantile regression, realized volatility etc., which have been recently developed and are considered to be powerful tools for analyzing the financial data, establishing a new bridge between time series and financial engineering. This book is well suited as a professional reference book on finance, statistics and statistical financial engineering. Readers are expected to have an undergraduate-level knowledge of statistics.

  12. Financial Literacy: Empirical Sociological Approaches

    Directory of Open Access Journals (Sweden)

    Henye Livia Kovacsne

    2015-05-01

    Full Text Available The recent financial crises that started in the USA and spread all over Europe highlighted the importance of research in the field of financial culture. A variety of research projects pointed out that the general population’s financial literacy is lacking basic knowledge. The ever changing economic climate, demographic changes, tendencies in the financial processing sector and the acceleration in product innovation put considerable pressure on the everyday decision making process of a household. The overview of the international and national research on the subject proves that the improving of the population’s, especially the young people’s financial literacy is a priority both in leading economic countries and in Hungary, too. The idea of financial culture is as complex as the variety of research into the topic proves it. This article aims to point out the complicated nature of the notion and the variety of research that has been inserted into it.

  13. A REVIEW OF FINANCIAL EDUCATION

    Directory of Open Access Journals (Sweden)

    Fatih Temizel

    2015-07-01

    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.

  14. Macroprudential policy and financial stability

    Directory of Open Access Journals (Sweden)

    Bogdan CHIRIACESCU

    2013-02-01

    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.

  15. Formas armónicas con valores en un fibrado vectorial e inmersiones de variedades riemannianas

    OpenAIRE

    Llauce Santamaría, Edwin Edilberto

    2014-01-01

    El propósito de este trabajo es discutir la aplicación de la teoría de las formas armónicas con valores en un fibrado vectorial y su relación con las inmersiones en una variedad riemanniana. Sea M una variedad riemanniana y E un fibrado vectorial riemanniano sobre M, entonces podemos definir de manera natural el operador laplaciano en las formas diferenciales con valores en E y expresaremos el producto escalar ⟨θ, θ⟩, donde θ es una p-forma con valores en E, en términos de la curvatura y la d...

  16. Profiling the ‘Pro-environmental Individual’: A Personality Perspective

    Science.gov (United States)

    Markowitz, Ezra M.; Goldberg, Lewis R.; Ashton, Michael C.; Lee, Kibeom

    2011-01-01

    There is considerable scientific interest in the psychological correlates of pro-environmental behaviors. Much research has focused on demographic and social-psychological characteristics of individuals who consistently perform such actions. Here, we report the results of two studies in which we explored relations between broad personality traits and pro-environmental actions. Using a wide variety of behavior and personality measures, we consistently found moderate positive relations between Openness to Experience and pro-environmental activities in both a community sample (Study 1: N = 778) and an undergraduate student sample (Study 2: N = 115). In Study 2 we showed that the effect of Openness on pro-environmental behaviors was fully mediated by individuals’ environmental attitudes and connection to nature. Our findings suggest that high levels of aesthetic appreciation, creativity, and inquisitiveness, but not personality traits associated with altruism, may have motivated the performance of pro-environmental actions among our respondents. Implications for intervention development are discussed. PMID:21241310

  17. Chapter 2: The Financial Crisis

    OpenAIRE

    Hans-Werner Sinn; John Hassler; Gilles Saint-Paul; Giancarlo Corsetti; Michael P. Devereux; Tim Jenkinson; Jan-Egbert Sturm; Xavier Vives

    2009-01-01

    The financial turmoil that originated in 2007 and developed into an unprecedented crisis battering financial and real markets is the latest manifestation, on a grand scale and with new attributes, of a welldefined pathology in the process of market liberalization and integration in the post-Bretton Woods era. At the root of the crisis lies a fundamental inconsistency between financial globalisation – the process of liberalization and deregulation driving the impressive growth of world finan...

  18. Essays on financial analysts' forecasts

    OpenAIRE

    Rodriguez, Marius del Giudice

    2006-01-01

    This dissertation contains three self-contained chapters dealing with specific aspects of financial analysts' earnings forecasts. After recent accounting scandals, much attention has turned to the incentives present in the career of professional financial analysts. The literature points to several reasons why financial analysts behave overoptimistically when providing their predictions. In particular, analysts may wish to maintain good relations with firm management, to please the underwriter...

  19. Uruguay; Financial System Stability Assessment

    OpenAIRE

    International Monetary Fund

    2013-01-01

    The buffers built in the aftermath of Uruguay’s 2002 banking crisis have shielded the financial sector from the effects of the global financial turmoil. Growth has been robust and the outlook continues to be favorable. However, inflation persists but capital inflows have improved, and policy measures have been taken in response. Uruguay exhibits no obvious signs of near-term domestic macrofinancial vulnerability. The external risks to the economy and the financial system come from a fragile g...

  20. Empowering Physicians with Financial Literacy.

    Science.gov (United States)

    Bar-Or, Yuval

    2015-01-01

    Most doctors complete their medical training without sufficient knowledge of business and finance. This leads to inefficient financial decisions, avoidable losses, and unnecessary anxiety. A big part of the problem is that the existing options for gaining financial knowledge are flawed. The ideal solution is to provide a simple framework of financial literacy to all students: one that can be adapted to their specific circumstances. That framework must be delivered by an objective expert to young physicians before they complete medical training.

  1. Analisis Financial Deepening di Indonesia

    OpenAIRE

    Ruslan, Dede

    2011-01-01

    This paper aims to analize the financial deepening on Indonesia economy. The focusof analysize is to identifiying effect of interest rate, exchange rate and Gross DomesticProduct (GDP) to financial deepening on Indonesian economy for 1980-2007. Methodeof analysize is linier regression model. The result of analysize are Gross DomesticProduct (GDP) and interest rate have significant effect to financial deepening onIndonesian economy.

  2. financial analysis of the company

    OpenAIRE

    Pojerová, Jana

    2008-01-01

    The main goal of this bachelor thesis called "Company Financial Analysis" is to evaluate the financial situation of ZS Kosova Hora a.s. in the years 2005 2013 using standard methods of financial analysis. To achieve this goal horizontal and vertical analyses, ratio analysis, pyramidal decomposition of the ROE indicator and solvency and bankruptcy models have been used. In all these areas the selected company has been compared with a selected sample of other agricultural enterprises and its fi...

  3. CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS

    OpenAIRE

    Tănase Alin-Eliodor; Calotă Traian-Ovidiu

    2013-01-01

    This article is focuses on accounting consolidation techniques and the preparation of consolidation worksheets for the components of financial statements (statement of comprehensive income, statement of changes in equity, and financial position). The presented group includes parent company, two subsidiaries (only one fully controlled by the parent company) and a jointly controlled entity. The financial statements are presented under the following standards IFRS 3 Business Combination, IAS 27 ...

  4. Nigeria; Financial Sector Stability Assessment

    OpenAIRE

    International Monetary Fund

    2013-01-01

    This Financial Sector Stability Assessment on Nigeria discusses the macroeconomic performance and structure of the financial system. Although Nigerian economy experienced both domestic and external shocks in recent years, the economy continued to grow rapidly, achieving more than 7 percent growth each year since 2009. The performance of financial institutions has begun to improve, though some of the emergency anti-crisis measures continue to be in place. However, the regulatory and supervisor...

  5. Canada and international financial institutions

    OpenAIRE

    Robert Lafrance; James Powell

    1996-01-01

    International financial institutions, such as the International Monetary Fund, the World Bank and the Bank for International Settlements, are important players in the global financial system. This article provides an overview of the major international financial institutions to which Canada belongs. The paper highlights their activities and the nature of Canada's involvement, including that of the Bank of Canada. Recent initiatives coming out of the Halifax and Lyon Summits to improve the eff...

  6. CVFA: Coal vendor financial advisor

    International Nuclear Information System (INIS)

    Goote, W.G.; Andersen, S.

    1992-01-01

    An expert system for determining coal vendor financial viability in fuel purchasing contracts at an electric utility is described. The system blends rules, data objects, and financial knowledge to provide a rational basis for accepting or rejecting coal contracts given the financial capability of the coal vendor. The discussion concludes with a critique of managerial issues in the development of the system and its use in decision making. 3 refs., 1 fig

  7. Dynamic bifurcations on financial markets

    International Nuclear Information System (INIS)

    Kozłowska, M.; Denys, M.; Wiliński, M.; Link, G.; Gubiec, T.; Werner, T.R.; Kutner, R.; Struzik, Z.R.

    2016-01-01

    We provide evidence that catastrophic bifurcation breakdowns or transitions, preceded by early warning signs such as flickering phenomena, are present on notoriously unpredictable financial markets. For this we construct robust indicators of catastrophic dynamical slowing down and apply these to identify hallmarks of dynamical catastrophic bifurcation transitions. This is done using daily closing index records for the representative examples of financial markets of small and mid to large capitalisations experiencing a speculative bubble induced by the worldwide financial crisis of 2007-08.

  8. TGFbeta1 (Leu10Pro), p53 (Arg72Pro) can predict for increased risk for breast cancer in south Indian women and TGFbeta1 Pro (Leu10Pro) allele predicts response to neo-adjuvant chemo-radiotherapy.

    Science.gov (United States)

    Rajkumar, Thangarajan; Samson, Mani; Rama, Ranganathan; Sridevi, Veluswami; Mahji, Urmila; Swaminathan, Rajaraman; Nancy, Nirmala K

    2008-11-01

    The breast cancer incidence has been increasing in the south Indian women. A case (n=250)-control (n=500) study was undertaken to investigate the role of Single Nucleotide Polymorphisms (SNP's) in GSTM1 (Present/Null); GSTP1 (Ile105Val), p53 (Arg72Pro), TGFbeta1 (Leu10Pro), c-erbB2 (Ile655Val), and GSTT1 (Null/Present) in breast cancer. In addition, the value of the SNP's in predicting primary tumor's pathologic response following neo-adjuvant chemo-radiotherapy was assessed. Genotyping was done using PCR (GSTM1, GSTT1), Taqman Allelic discrimination assay (GSTP1, c-erbB2) and PCR-CTPP (p53 and TGFbeta1). None of the gene SNP's studied were associated with a statistically significant increased risk for the breast cancer. However, combined analysis of the SNP's showed that p53 (Arg/Arg and Arg/Pro) with TGFbeta1 (Pro/Pro and Leu/Pro) were associated with greater than 2 fold increased risk for breast cancer in Univariate (P=0.01) and Multivariate (P=0.003) analysis. There was no statistically significant association for the GST family members with the breast cancer risk. TGFbeta1 (Pro/Pro) allele was found to predict complete pathologic response in the primary tumour following neo-adjuvant chemo-radiotherapy (OR=6.53 and 10.53 in Univariate and Multivariate analysis respectively) (P=0.004) and was independent of stage. This study suggests that SNP's can help predict breast cancer risk in south Indian women and that TGFbeta1 (Pro/Pro) allele is associated with a better pCR in the primary tumour.

  9. Financial Literacy, Financial Education and Economic Outcomes. NBER Working Paper No. 18412

    Science.gov (United States)

    Hastings, Justine S.; Madrian, Brigitte C.; Skimmyhorn, William L.

    2012-01-01

    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…

  10. Benin - Access to Financial Services

    Data.gov (United States)

    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...

  11. Genesis of enterprise financial security

    Directory of Open Access Journals (Sweden)

    Davydenko N. M.

    2015-05-01

    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.

  12. Markets for financial transmission rights

    International Nuclear Information System (INIS)

    Kristiansen, T.

    2004-01-01

    Results of a survey of markets for financial transmission rights that facilitate competitive, open and non-discriminatory electricity market design are discussed. Specifically, the survey covered Pennsylvania, New Jersey, Maryland (PJM), New York, California, New England, Texas and New Zealand. The main emphasis was on the PJM and the New York markets, since they are the most mature. Interwowen with the results is a thorough discussion of the properties, features and the design of financial transaction rights in the various jurisdictions, the advantages, disadvantages and market performance of financial transmission rights, market performance criteria, and the mechanism for acquiring financial transmission rights. 49 refs., 14 tabs., 6 figs

  13. Banks, markets, and financial stability

    OpenAIRE

    Eder, Armin; Fecht, Falko; Pausch, Thilo

    2014-01-01

    In a theoretical model of the Diamond-Dybvig style, in which deposit-taking banks and financial markets coexist, bank behavior is analyzed taking into account a positive ex-ante probability of a future financial crisis. We focus on the role of the interaction of market liquidity and banks' funding liquidity in the propagation of shocks in the financial system. Our findings suggest that in particular bank-dominated financial systems are prone to contagious bank runs due to asset price deterior...

  14. Psychosocial factors and financial literacy.

    Science.gov (United States)

    Murphy, John L

    2013-01-01

    This study uses data from the Health and Retirement Study (HRS) to analyze the psychological and social variables associated with financial literacy. The HRS is a nationally representative longitudinal survey of individuals older than age 50 and their spouses. An ordinary least squares linear regression analysis explores the relationship between financial literacy and several economic and psychosocial variables. After controlling for earnings, level of education, and other socioeconomic variables in this exploratory study, I find that financial satisfaction and religiosity are correlated with financial literacy.

  15. Balancing Responsibilities – Financial Literacy

    Directory of Open Access Journals (Sweden)

    Gail Pearson

    2017-03-01

    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.

  16. Endogenous money, circuits and financialization

    OpenAIRE

    Malcolm Sawyer

    2013-01-01

    This paper locates the endogenous money approach in a circuitist framework. It argues for the significance of the credit creation process for the evolution of the economy and the absence of any notion of ‘neutrality of money’. Clearing banks are distinguished from other financial institutions as the providers of initial finance in a circuit whereas other financial institutions operate in a final finance circuit. Financialization is here viewed in terms of the growth of financial assets an...

  17. Experiments and models for human decision-making: social dilemmas, pedestrian movement and financial markets

    OpenAIRE

    Gutiérrez-Roig, Mario

    2016-01-01

    Las tecnologías de la revolucionarias de la Era Digital combinadas con el progreso de las Ciencias de la Complejidad han llevado a la creación de la Ciencia Social Computacional, cuyo proposito consiste en analizar la sociedad de forma cuantitativa. La Física puede aportar ciertas herramientas para dicho empeño. En esta tesis se pro-pone un nuevo marco experimental llamado \\Pop-Up Experiments" basado tanto en la losofía de la Ciencia Ciudadana como en los experime...

  18. The Interplay among Environmental Attitudes, Pro-Environmental Behavior, Social Identity, and Pro-Environmental Institutional Climate. A Longitudinal Study

    Science.gov (United States)

    Prati, Gabriele; Albanesi, Cinzia; Pietrantoni, Luca

    2017-01-01

    By using a panel design in a sample of 298 undergraduate/master students at an Italian public university, the present study aimed to test longitudinally the interplay among environmental attitudes, pro-environmental behavior, social identity, and pro-environmental institutional climate. The relationships were tested with cross-lagged analysis…

  19. Test Reviews: Reynolds, C., & Voress, J. K. (2007). "Test of Memory and Learning: Second Edition." Austin, TX: PRO-ED

    Science.gov (United States)

    Schmitt, Ara J.; Decker, Scott L.

    2009-01-01

    This article reviews the Test of Memory and Learning: Second Edition (TOMAL-2), published by PRO-ED, which constitutes a recent revision of the Test of Memory and Learning (TOMAL; Reynolds & Bigler, 1994). Advertised as the "single most comprehensive memory battery available for the entire age range of 5 years through 59 years of age", the TOMAL-2…

  20. Is the Pro-Network Bias Justified?

    Directory of Open Access Journals (Sweden)

    Rafael Pardo

    2013-07-01

    Full Text Available The academic literature, policy makers, and international organizations often emphasize the value of networks that, allegedly, may contribute to subcontractor upgrading, innovation, and economic welfare. By contrast, it is difficult to assess whether engagement in production outsourcing networks also accrues some advantages to outsourcers (contractors. To research differences between these organizations and vertically integrated organizations, we analyzed a sample of 1,031 industrial plants, statistically representative of firms with more than 50 employees in Spain’s manufacturing industry. We used t-tests, nonparametric tests, and chi-square tests, and hypotheses were tested for three subsets of companies, classified by the R&D intensity of the industry. In each set of industries, subcontracting is systematically associated with small batch production. By contrast, vertically integrated plants are more inclined to use mass production. In every type of industry, subcontracting is a form of governance especially efficient for the diffusion of new technology. Plants that subcontract production are more likely than integrated plants to adopt advanced manufacturing technology, whatever the R&D intensity of the industry. We conclude that outsourcers seem better prepared than vertically integrated organizations to meet customers’ requirements but employment of subcontracting do not lower necessarily their technology needs—a widespread “pro-network” argument.

  1. The Ethics of the Financial Crisis and Financial Reform

    NARCIS (Netherlands)

    I.P. van Staveren (Irene)

    2012-01-01

    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

  2. Financial regulation and financial system architecture in Central Europe

    NARCIS (Netherlands)

    Scholtens, B

    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

  3. Financial Development, Financial Structure, and Macroeconomic Volatility: Evidence from China

    Directory of Open Access Journals (Sweden)

    Feng Wei

    2016-11-01

    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.

  4. Understanding Financial Innovation: An Introduction to Derivative Financial Products.

    Science.gov (United States)

    Robinson, J. N.

    1992-01-01

    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)

  5. Terrorism and financial supervision

    Directory of Open Access Journals (Sweden)

    Anatoli van der Krans

    2005-12-01

    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.

  6. Preventing Financial Crime

    DEFF Research Database (Denmark)

    Boll, Karen

    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...... on this, the paper shows that the Swedish tax officials seek to motivate large construction contractors and municipalities to take preventive measures in relation to their sub-contractors to avoid and abate tax evasion. The paper shows the challenges in engaging and involving these external stakeholders...... has implications for how tax authorities (and other state authorities) reform their coercive regulation. If they decide to pursue a voluntary based approach where the actions of external partners play a central role, then the analysis helps to show some of the implied challenges and potentials....

  7. Advanta Financial Corporation

    International Nuclear Information System (INIS)

    Smyth, R. J.

    1998-01-01

    Services provided by Advanta Financial Corporation to the oil and gas industry are described. These services include industrial equipment leasing, and sale and lease back of new or used equipment in the $ 250,000 to $ 2 million range. Office equipment is provided on a 12 to 60 month capital lease with 100 per cent financing on new equipment. Service equipment is also available on 12 to 60 month capital lease and 0 to 25 per cent equity is required. Production equipment is leased on 12 to 84 month capital and operating lease agreement and requires 0 to 25 per cent equity. The process of concluding a lease in each category is described, including documentation requirements, equipment description, engineering summary, equipment schedule and acceptance, evidence of insurance and fiscal arrangements. In general, flexibility in the arrangements is the key to success in an aggressive and highly competitive industry

  8. A formação do professor indígena

    Directory of Open Access Journals (Sweden)

    Vanessa Nunes Ramos

    2014-03-01

    Full Text Available O artigo aborda a temática Formação do Professor Indígena e teve como objetivo destacar os desafios e avanços no processo de formação docente no Estado de Mato Grosso. A pesquisa teve uma análise qualitativa, baseada na pesquisa bibliográfica. Concluiu-se que o professor indígena tem como função principal contribuir para a formação integral de sua comunidade, atuando para além da sala de aula, ele contribui com o desenvolvimento econômico, político, social e cultural da comunidade. Palavras-chave: educação; formação do professor indígena; cultura.

  9. Financial Literacy and Financial Sophistication in the Older Population

    Science.gov (United States)

    Lusardi, Annamaria; Mitchell, Olivia S.; Curto, Vilsa

    2017-01-01

    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

  10. Financial Literacy and Financial Sophistication in the Older Population.

    Science.gov (United States)

    Lusardi, Annamaria; Mitchell, Olivia S; Curto, Vilsa

    2014-10-01

    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.

  11. Curso de formação de educadores jovens do campo: uma trajetória em formação

    Directory of Open Access Journals (Sweden)

    Luciano de Melo Sousa

    2015-08-01

    Full Text Available O Curso de Formação de Educadores Jovens do Campo é uma atividade de formação em Educação Popular feita em parceria entre o projeto de extensão Humanismo Caboclo (UESPI, Fundação Santa Ângela e RECID. Inspirado na metodologia de Paulo Freire, trabalha com jovens do campo conteúdos, metodologias e ações de organização comunitária e protagonismo social. Já foram realizadas três edições (2010; 2011-2012; 2013-2014 que contemplaram a formação de 120 jovens em educação popular. Como resultado do curso foi construída uma rede de educadores populares que organizam atividades de formação, programas de rádio inspirados na comunicação popular e ações comunitárias. Palavras-chave: Educação popular, cidadania, juventude, extensão universitária. Área Temática: Educação, teorias e metodologias em extensão.

  12. The Experience of Bulimic College Students Who Use "Pro-Ana/Pro-Mia" Web Sites: A Two-Phase Mixed-Method Study

    Science.gov (United States)

    Davis, Blair J.

    2010-01-01

    Eating disorders (EDs) are a serious problem in the U.S. due to their rise in prevalence during the 20th century and high morbidity and mortality rates. A relatively new, controversial phenomenon, "pro-Ana" (pro-anorexia) and "pro-Mia" (pro-bulimia) Web sites, came to the public's attention around 2000. These sites are created by and for people…

  13. Bye, Bye Financial Repression, Hello Financial Deepening: The Anatomy of a Financial Boom

    OpenAIRE

    João Manoel Pinho de Mello; Márcio Gomes Pinto Garcia

    2011-01-01

    Since the conquest of hyperinflation, with the Real Plan, in 1994, the Brazilian financial system has grown from early infancy to late adolescence. We describe the process of maturing with emphasis on the defining features of the Brazilian financial system over the last 20 years: 1) stabilization and the subsequent financial crisis; 2) universality of banks; 3) market segmentation through public lending; 4) institutional improvement. Further paraphrasing Díaz Alejandro (1984), we raise some h...

  14. Liquidity management through financial planning

    Directory of Open Access Journals (Sweden)

    Kameníková Katarína

    2001-12-01

    Full Text Available One of the basic goals of financial management is to provide financial property and capital for running of the firm, as well as for its development, that means provide optimal firm´s liquidity.To improve liquidity is possible provide through various ways. In present time there is increasing importance of financial planning., where planning of liquidity presents one of its integral part. Therefore I deal in presented paper with possible liquidity improvement through calculation of financial planning in chosen slovac magnesite firm, exploitating and elaborating magnesite raw material.For creating of financial plann of liquidity I chosed to use one of the practical methods - method of financial indexes. Such method presents process of planning optimal liquidity with providing of required rentability. Such plann must provide balance between income and outcome, as well as secure achievment of expected profit.I used tools of financial planning for calculation of possible liquidity improvement in mentioned firm, where present financial situation is characterised by law liquidity, but high rentability. Such position presents transitive crisis situation, therefore firm must create new financial property or decrease liabilities, in order to overcome negative state of liquidity.Performed calculation showed, that change in balance sheet due to the growth of financial property will improve liquidity, rentability will be maintained, therefore firm will be able to transit from crisis situation.Providing of liquidity will present one of possible way how to care for financial health of firm. But such process is not simple, it must be done with connection to the changes of internal and external conditions of the firm.

  15. O ensaio de adorno e a produção social da forma

    Directory of Open Access Journals (Sweden)

    Iná Camargo Costa

    1987-01-01

    Full Text Available Com o objetivo de participar num debate em torno da forma ensaio em sua relação com a filosofia, discutimos essa opção formal da Escola de Frankfurt a partir do texto de Adorno "O ensaio como forma". Uma vez encontrada sua proposição de que o objeto do ensaio é um conflito detido, tentamos sugerir algumas das razões sociais que induzem essa escolha.

  16. Formas de Construtivismo: Mudança Conceitual e Construtivismo Contextual

    Directory of Open Access Journals (Sweden)

    Charbel Nino El-Hani

    Full Text Available Geelan (1997, em seu modelo bidimensional das formas de construtivismo, situa o construtivismo contextual, proposto por William Cobern, numa posição diametralmente oposta à pedagogia da mudança conceitual, por ele associada ao construtivismo pessoal. Neste artigo, discutimos as relações entre essas duas formas de construtivismo e algumas implicações para o ensino de Ciências.

  17. Integrating tuberculosis and HIV services for people living with HIV: Costs of the Zambian ProTEST Initiative

    Directory of Open Access Journals (Sweden)

    Kayawe Ignatius

    2008-01-01

    Full Text Available Abstract Background In the face of the dual TB/HIV epidemic, the ProTEST Initiative was one of the first to demonstrate the feasibility of providing collaborative TB/HIV care for people living with HIV (PLWH in poor settings. The ProTEST Initiative facilitated collaboration between service providers. Voluntary counselling and testing (VCT acted as the entry point for services including TB screening and preventive therapy, clinical treatment for HIV-related disease, and home-based care (HBC, and a hospice. This paper estimates the costs of the ProTEST Initiative in two sites in urban Zambia, prior to the introduction of anti-retroviral therapy. Methods Annual financial and economic providers costs and output measures were collected in 2000–2001. Estimates are made of total costs for each component and average costs per: person reached by ProTEST; VCT pre-test counselled, tested and completed; isoniazid preventive therapy started and completed; clinic visit; HBC patient; and hospice admission and bednight. Results Annual core ProTEST costs were (in 2007 US dollars $84,213 in Chawama and $31,053 in Matero. The cost of coordination was 4%–5% of total site costs ($1–$6 per person reached. The largest cost component in Chawama was voluntary counselling and testing (56% and the clinic in Matero (50%, where VCT clients had higher HIV-prevalences and more advanced HIV. Average costs were lower for all components in the larger site. The cost per HBC patient was $149, and per hospice bednight was $24. Conclusion This study shows that coordinating an integrated and comprehensive package of services for PLWH is relatively inexpensive. The lessons learnt in this study are still applicable today in the era of ART, as these services must still be provided as part of the continuum of care for people living with HIV.

  18. Determinants of Visitor Pro-Environmental Intentions on Two Small Greek Islands: Is Ecotourism Possible at Coastal Protected Areas?

    Science.gov (United States)

    Kafyri, Andriani; Hovardas, Tasos; Poirazidis, Konstantinos

    2012-07-01

    A relatively under-researched question is whether there is a possibility of influencing environmentally aware tourists regarding ecotourism at destinations that continue to develop under a pattern of mass `seaside' tourism. Our objective was to assess the pro-environmental intentions of visitors at two small Greek islands, which are within a Natura 2000 site, specifically Paxoi and Antipaxoi. Intentions involved willingness to receive information about the protected area, willingness to accept pro-environmental limitations on recreational experience, and willingness-to-pay a conditional environmental conservation value added tax. In addition, we aimed to identify determinants of visitor pro-environmental intentions among visitor and visit characteristics, visitor satisfaction, and self-reported environmental knowledge, as well as anticipated outcomes of tourism development and suggestions for protected area management. We randomly collected 324 usable questionnaires during the summer season; 242 (74.69 %) by Greek visitors and 82 (25.31 %) by foreign visitors. Visitor satisfaction was quite high; however, visitors reported low levels of environmental knowledge. Our findings showed that the unique characteristics of the destination were not salient among visitors and that there is a lack of effective outreach campaigns, interpretation, and on-site environmental education programs. However, our study revealed high levels of visitor pro-environmental intentions that might support the promotion of ecotourism on the two islands. We provide recommendations based on determinants of visitor pro-environmental intentions, which might assist towards advancing visitor participation in environmental education projects, environmentally responsible behavior among visitors, and financial contribution to environmental conservation by visitors.

  19. Determinants of visitor pro-environmental intentions on two small Greek islands: is ecotourism possible at coastal protected areas?

    Science.gov (United States)

    Kafyri, Andriani; Hovardas, Tasos; Poirazidis, Konstantinos

    2012-07-01

    A relatively under-researched question is whether there is a possibility of influencing environmentally aware tourists regarding ecotourism at destinations that continue to develop under a pattern of mass 'seaside' tourism. Our objective was to assess the pro-environmental intentions of visitors at two small Greek islands, which are within a Natura 2000 site, specifically Paxoi and Antipaxoi. Intentions involved willingness to receive information about the protected area, willingness to accept pro-environmental limitations on recreational experience, and willingness-to-pay a conditional environmental conservation value added tax. In addition, we aimed to identify determinants of visitor pro-environmental intentions among visitor and visit characteristics, visitor satisfaction, and self-reported environmental knowledge, as well as anticipated outcomes of tourism development and suggestions for protected area management. We randomly collected 324 usable questionnaires during the summer season; 242 (74.69 %) by Greek visitors and 82 (25.31 %) by foreign visitors. Visitor satisfaction was quite high; however, visitors reported low levels of environmental knowledge. Our findings showed that the unique characteristics of the destination were not salient among visitors and that there is a lack of effective outreach campaigns, interpretation, and on-site environmental education programs. However, our study revealed high levels of visitor pro-environmental intentions that might support the promotion of ecotourism on the two islands. We provide recommendations based on determinants of visitor pro-environmental intentions, which might assist towards advancing visitor participation in environmental education projects, environmentally responsible behavior among visitors, and financial contribution to environmental conservation by visitors.

  20. Pro-Lie Groups: A Survey with Open Problems

    Directory of Open Access Journals (Sweden)

    Karl H. Hofmann

    2015-07-01

    Full Text Available A topological group is called a pro-Lie group if it is isomorphic to a closed subgroup of a product of finite-dimensional real Lie groups. This class of groups is closed under the formation of arbitrary products and closed subgroups and forms a complete category. It includes each finite-dimensional Lie group, each locally-compact group that has a compact quotient group modulo its identity component and, thus, in particular, each compact and each connected locally-compact group; it also includes all locally-compact Abelian groups. This paper provides an overview of the structure theory and the Lie theory of pro-Lie groups, including results more recent than those in the authors’ reference book on pro-Lie groups. Significantly, it also includes a review of the recent insight that weakly-complete unital algebras provide a natural habitat for both pro-Lie algebras and pro-Lie groups, indeed for the exponential function that links the two. (A topological vector space is weakly complete if it is isomorphic to a power RX of an arbitrary set of copies of R. This class of real vector spaces is at the basis of the Lie theory of pro-Lie groups. The article also lists 12 open questions connected to pro-Lie groups.

  1. Undergraduate Students' Pro-Environmental Behavior in Daily Practice

    Science.gov (United States)

    Dewi, Widiaswati; Sawitri, Dian R.

    2018-02-01

    Pro-environmental behavior is an individual action as a manifestation of one's responsibility to create a sustainable environment. University students as one of the agent of change can adopt pro-environmental behaviors concept, even through simple things to do on daily activities such as ride a bicycle or walk for short distance, reuse the shopping bags, separate waste, learn about environmental issues etc. Many studies have examined pro-environmental behavior from various approaches. However, the study about university students' pro-environmental behavior is lacking. The aim of this paper is to examine the undergraduate students' pro-environmental behaviors level. We surveyed 364 first year undergraduate students from a state university in Semarang. The survey included six aspects of pro-environmental behavior in daily practice which include energy conservation, mobility and transportation, waste avoidance, recycling, consumerism, and vicarious behaviors toward conservation. Findings of this study showed the level of pro-environmental behavior of first year undergraduate students is medium. Recommendations for undergraduate students and future researchers are discussed.

  2. Can venous ProBNP levels predict placenta accreta?

    Science.gov (United States)

    Ersoy, Ali Ozgur; Oztas, Efser; Ozler, Sibel; Ersoy, Ebru; Erkenekli, Kudret; Uygur, Dilek; Caglar, Ali Turhan; Danisman, Nuri

    2016-12-01

    Placenta previa (PP) is a potential life-threatening pregnancy complication. Pro-brain natriuretic peptide (ProBNP), creatine kinase (CK), cardiac form of CK (CK-MB) and Troponin I are circulatory biomarkers related to cardiac functions. We aimed to determine whether these biomarkers are related to PP and placenta accreta. In this case-control study, fifty-four pregnant women who attended our tertiary care center for perinatology with the diagnosis of PP totalis, and of them, 14 patients with placenta accreta were recruited as the study groups. Forty-six uncomplicated control patients who were matched for age, BMI were also included. Maternal venous ProBNP, CK, CK-MB and Troponin I levels were compared between the three groups. Obstetric history characteristics were comparable among groups, generally. CK and CK-MB levels were similar among three groups. Troponin I levels in the previa and accreta groups were significantly higher than the controls. ProBNP levels in the accreta group were significantly higher than other two groups. The multivariate regression model revealed that ProBNP could predict placental adhesion anomalies. Troponin I and ProBNP levels in PP cases were higher than controls and ProBNP could predict placenta accreta.

  3. Bulgaria : Country Financial Accountability Assessment

    OpenAIRE

    World Bank

    2003-01-01

    Bulgaria's ambitious program of reforms in several areas, including public financial management (PFM), focuses greatly on its entry into the European Union (EU). Thus, the country has a well developed system, and structure of financial management, that relies heavily on information technology (such as in the area of cash management), and has independent external audits, and parliamentary o...

  4. Mexico : Country Financial Accountability Assessment

    OpenAIRE

    World Bank

    2004-01-01

    This Country Financial Accountability Assessment (CFAA) summarizes the status of implementation of financial management measures of the Federal public sector, showing both strengths, and areas for improvement, and, reflects input contributions in each area of public management. The main strength observed was the existence of clear rules governing the Federal Government's administrative fin...

  5. Financial Services and Emerging Markets

    NARCIS (Netherlands)

    B. Karreman (Bas)

    2011-01-01

    textabstractThis study addresses the organization and strategy of firms in emerging markets with an explicit application to financial services. Given the relevance of a well-functioning financial system for economic growth, understanding the organization and strategy of firms contributing to the

  6. Jordan Banks Financial Soundness Indicators

    Directory of Open Access Journals (Sweden)

    Imad Kutum

    2015-09-01

    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.

  7. Financial Planning with Fractional Goals

    OpenAIRE

    Goedhart, Marc; Spronk, Jaap

    1995-01-01

    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 multiple goal variables. The approach is illustrated by means of an example in financial planning.

  8. The Objective of Financial Reporting.

    Science.gov (United States)

    Schermann, Kenneth R.

    1986-01-01

    Alerts public school business officials to a financial reporting concepts statement to be issued by the Governmental Accounting Standards Board in late 1986. The new directive will outline four objectives concerned with accountability procedures, resource management and compliance information, operating results, and future financial capabilities.…

  9. Stakeholder relations and financial performance

    NARCIS (Netherlands)

    Scholtens, B.; Zhou, Y.

    2008-01-01

    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

  10. Complexity theory and financial regulation

    NARCIS (Netherlands)

    Battiston, Stefano; Farmer, J.D.; Flache, Andreas; Garlaschelli, Diego; Haldane, Andrew G.; Heesterbeek, Hans; Hommes, Cars; Jaeger, Carlo; May, Robert; Scheffer, Marten

    2016-01-01

    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

  11. The Importance of Financial Literacy

    Science.gov (United States)

    Kezar, Adrianna; Yang, Hannah

    2010-01-01

    In this article, the authors argue that campus communities must play a more active role in developing financial literacy than they currently do--and not just by providing counseling in moments of emergency. They argue that financial literacy, as a life skill, as a requisite to citizenship, and as a critical intellectual competency, is an essential…

  12. Teaching OOP with Financial Literacy

    Science.gov (United States)

    Zhu, Hongwei

    2011-01-01

    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…

  13. Financial fragility and global dynamics

    International Nuclear Information System (INIS)

    Dieci, Roberto; Sordi, Serena; Vercelli, Alessandro

    2006-01-01

    This paper deals with a simple model of financial fluctuations, where a crucial role is played by the dynamic interaction between aggregate current and intertemporal financial ratios. The model results in a 4D discrete-time dynamical system-capable of generating complex dynamics-which is analyzed by means of both analytical tools, such as local stability analysis and bifurcation theory, and numerical simulations. The behavior of the model is studied for different parameter regimes. We show that its dynamic behavior is very sensitive to the parameters that represent (1) the speed of adjustment of the desired current financial ratio towards a safe level of the intertemporal one and (2) the intensity with which aggregate current financial decisions affect future financial constraints. In particular, different parameter regimes are identified, giving rise to two different 'routes' to complexity, one leading to chaotic dynamics, the other to a coexistence of attractors and path-dependence

  14. Veblen, Bataille and Financial Innovation

    DEFF Research Database (Denmark)

    Gammon, Earl; Wigan, Duncan

    2015-01-01

    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...... the foundations for such an approach, the analysis draws on Thorstein Veblen and Georges Bataille, whose work encompasses psycho-social conceptions of political-economic agency. From the more anthropological lens of Veblen and Bataille's theorizations, it is possible to move beyond instrumentalist accounts...... 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...

  15. From Finance Capitalism to Financialization

    DEFF Research Database (Denmark)

    Hansen, Per H.

    2014-01-01

    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...

  16. 38 CFR 41.310 - Financial statements.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Financial statements. 41...) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditees § 41.310 Financial statements. (a) Financial statements. The auditee shall prepare financial statements that reflect its financial...

  17. 7 CFR 3052.310 - Financial statements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial statements. 3052.310 Section 3052.310....310 Financial statements. (a) Financial statements. The auditee shall prepare financial statements... appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same...

  18. Financial Knowledge and Best Practice Behavior

    Science.gov (United States)

    Robb, Cliff A.; Woodyard, Ann S.

    2011-01-01

    The current research examines the relationship between personal financial knowledge (both objective and subjective), financial satisfaction, and selected demographic variables in terms of best practice financial behavior. Data are taken from the Financial Industry Regulatory Authority's (FINRA) National Financial Capability Study, a nationally…

  19. 40 CFR 35.6670 - Financial reports.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Financial reports. 35.6670 Section 35... Actions Reports Required Under A Cooperative Agreement § 35.6670 Financial reports. (a) General. The...) Financial Status Report—(1) Content. (i) The Financial Status Report (SF-269) must include financial...

  20. La forma de los documentos en cuatro lenguajes documentales en lengua española

    Directory of Open Access Journals (Sweden)

    Mónica G. Pené

    2013-12-01

    Full Text Available Debido a la aparición de nuevas formas de documentos, a la necesidad de indicar dicha forma en los catálogos en línea y a que los términos de forma extraídos de la Clasifiación Decimel Universal (CDU, LIsta de Encabezamiento de Materias para Bibliotecas (LEMB, Vocabulario controlado en bibliotecología, ciencias de la información y temas afines (VCBCI,y Tesauro de la UNESCO (TU, todos en lengua española, frente a una fuente terminológica independiente y normalizada (normas ISO 5127 sobre la terminología de la documentación. De 558 formas detectadas en total 164 (29% se encuentran en las normas ISO y la mayoría de los lenguajes documentales, mientras que 394 (71% aparecen solamente en los lenguajes, CDU incluye 371 formas (66%, LEMB 140 (25%, VCBCI 206 (37% y TU 116 (21%. De las formas incluidas en las normas ISA 14 (18% de documentos tradicionales, 20 (35% de los icónicos, y 7 (25% de los audiovisuales no se encuentran en ningún lenguaje documental. A su vez, las formas que se encuentran en los lenguajes documentales, pero no en las normas ISO incluyen términos específicos de los documentos tradicionales, así como documentos tridimensionales y legibles por computadora. Ninguno de los lenguajes documentales estudiados incluye formas apropiadas para describir los nuevos recursos de Internet. La compatibildiad de los términos entre los lenguajes es muy limitada, ya que sólo 42 formas (8% se encuentran en los cuatro lenguajes. Se concluye que los lenguajes documentales son buenas fuentes terminológicas para la forma de los documentos, pero requieren ser revisados, para incluir una mayor cantidad de términos, su actualización permanente y mejoramiento de la compatibilidad.     

  1. Development of the Porosity Calculation Procedure using Pro/E and Pro/Tool kit

    International Nuclear Information System (INIS)

    Lee, Sangyong; Park, Chaneok; Sohn, Jongjoo

    2013-01-01

    When the number of cells is greater than several hundreds, and/or, the complexity of the system is very high like the reactor system, there may be some problems that have to be solved for the successful customization. The first problem that comes with large number of mesh cells is the time to finish the calculation is too long. The second problem that comes with the complex system, which means that the data base of the solid model is too big, and prohibits this approach altogether. The reason for this is that simply the Pro/E cannot handle too complex geometry. For example, a desktop workstation that has a 3.3 GHz CPU and a Quadrol FX 5600 graphic card cannot handle a system that has more than 150000 solid parts because it takes too long time to regenerate model data and it takes to long time to manipulating graphic data by graphic processor. Another problem is identified with the Pro/Tool kit API routines. The maximum memory size of the array that can be handled by the API is 4 mega bytes. Therefore, a limited number of solid parts can be handled in one time. Some more efforts should be exercised to solve these problems to get a powerful porosity calculation procedure

  2. Development of the Porosity Calculation Procedure using Pro/E and Pro/Tool kit

    Energy Technology Data Exchange (ETDEWEB)

    Lee, Sangyong; Park, Chaneok; Sohn, Jongjoo [Korea Power Engineering Company, Inc., Daejeon (Korea, Republic of)

    2013-05-15

    When the number of cells is greater than several hundreds, and/or, the complexity of the system is very high like the reactor system, there may be some problems that have to be solved for the successful customization. The first problem that comes with large number of mesh cells is the time to finish the calculation is too long. The second problem that comes with the complex system, which means that the data base of the solid model is too big, and prohibits this approach altogether. The reason for this is that simply the Pro/E cannot handle too complex geometry. For example, a desktop workstation that has a 3.3 GHz CPU and a Quadrol FX 5600 graphic card cannot handle a system that has more than 150000 solid parts because it takes too long time to regenerate model data and it takes to long time to manipulating graphic data by graphic processor. Another problem is identified with the Pro/Tool kit API routines. The maximum memory size of the array that can be handled by the API is 4 mega bytes. Therefore, a limited number of solid parts can be handled in one time. Some more efforts should be exercised to solve these problems to get a powerful porosity calculation procedure.

  3. Non-pro-vitamin A and pro-vitamin A carotenoids in atopy development.

    Science.gov (United States)

    Rühl, R

    2013-01-01

    Carotenoids are important derivatives of the human diet and occur in high concentrations in the human organism. Various carotenoids are also present in human breast milk and are transferred to breast-fed children. The alternative to breastfeeding is supplementation with an infant milk formula, but these formulas contain only a limited variety of carotenoids. Our question is: 'What is the function of various carotenoids in human nutrition with a special emphasis on child development and the development of atopy?' In this review, the mechanisms of action of the most important non-pro-vitamin A and pro-vitamin A carotenoids: α-carotene, β-carotene, β-cryptoxanthin, lutein, zeaxanthin, lycopene and retinoids are discussed. In summary, the combination of carotenoids, especially lycopene, seems to be of great importance, and exclusive usage of β-carotene in infant formula may yield in an increased atopy prevalence mediated in various target organs like the skin, lungs and immune competent cells. We conclude that the determination of novel bioactive metabolites of various carotenoids, at various stages in different organs during atopy development, might be the key to understanding the potential importance of carotenoids on atopy development. Copyright © 2013 S. Karger AG, Basel.

  4. Integrating physical and financial approaches to manage environmental financial risk

    Science.gov (United States)

    Characklis, Gregory; Meyer, Eliot; Foster, Benjamin

    2017-04-01

    Physical and/or engineered solutions have long been used to manage risks associated with adverse environmental events. Examples include reservoirs as a tool for mitigating drought-related supply risk, levees for managing flood risk and dredging of inland waterways to ensure navigability during low flow periods. These measures can reduce many types of risk (e.g., loss of life), but are often employed as a means of protecting against financial losses. When the focus is on managing environmental financial risk, physical solutions can be effective, but also costly. In many cases, non-physical tools can provide a less expensive means of managing financial risk, with these often taking the form of financial instruments such as hedging contracts, contingency funds or insurance. Some of these instruments, such as flood insurance, are widely available, but historically many environmental financial risks have been managed primarily (or solely) via physical solutions without much consideration of alternatives, thereby opening opportunities for innovation in developing financial solutions. Recent research has demonstrated that financial instruments can play a significant role in managing drought-related financial risk in sectors as diverse as water utilities, energy generation and inland navigation. Nonetheless, this work has largely considered the use of these instruments within systems in which physical solutions are already in place (but failing to achieve desired performance). The next step in the evolution of managing environmental financial risk involves developing methods for designing risk management strategies that do not assume an established physical system. Here the goal is to identify the relative role that physical solutions and financial instruments should play as they are integrated into a comprehensive risk management strategy. This is not a straightforward challenge as one approach reduces the risk of financial losses and the other redistributes those losses

  5. 75 FR 22680 - Financial Management Service; Proposed Collection of Information: Annual Financial Statement of...

    Science.gov (United States)

    2010-04-29

    ... DEPARTMENT OF THE TREASURY 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...

  6. Financialization of commodities

    Directory of Open Access Journals (Sweden)

    Michał Falkowski

    2011-12-01

    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.

  7. Consolidated Financial Statements

    OpenAIRE

    Kolářová, Pavla

    2014-01-01

    Diplomová práce se zabývá problematikou konsolidace účetní závěrky. Práce je členěna na dvě části. První část je zaměřena na sestavení konsolidované účetní závěrky za českou část skupiny podniků. Druhá část se zabývá analýzou výkonnosti sestavené konsolidované účetní závěrky a jednotlivých společností finančními ukazateli. Práce rovněž obsahuje návrhy na zlepšení ekonomické situace holdingu či jednotlivých společností. Master's thesis deals with the consolidation of the financial statement...

  8. Hepatic lipase: a pro- or anti-atherogenic protein?

    NARCIS (Netherlands)

    H. Jansen (Hans); A.J.M. Verhoeven (Adrie); E.J.G. Sijbrands (Eric)

    2002-01-01

    textabstractHepatic lipase (HL) plays a role in the metabolism of pro- and anti-atherogenic lipoproteins affecting their plasma level and composition. However, there is controversy regarding whether HL accelerates or retards atherosclerosis. Its effects on different

  9. Biblio-Link and Pro-Cite: The Searcher's Workstation.

    Science.gov (United States)

    Hoyle, Norman; McNamara, Kathleen

    1987-01-01

    Describes the Biblio-Link and Pro-Cite software packages, which can be used together to create local databases with downloaded records, or to reorganize and repackage downloaded records for client reports. (CLB)

  10. Exercises in Pro/Engineer Wildfire 4.0

    DEFF Research Database (Denmark)

    Christensen, Georg Kronborg

    2009-01-01

    Excercises in the CAD system ProEngineer corresponding to an introduction covering basic functionality. The exercises take up 5 DTU-modules of 4 hours. Part- and assembly modelling. Drawing fabrication....

  11. Formas extraíveis de ferro em solos do estado do Rio de Janeiro

    Directory of Open Access Journals (Sweden)

    M. G. Pereira

    1999-06-01

    Full Text Available No estado do Rio de Janeiro, destacam-se três feições geomorfológicas: as formações constituídas por rochas do Complexo Cristalino, expostas ou capeadas por seus produtos de alteração; os tabuleiros costeiros, compostos pelos sedimentos da Formação Barreiras, e, por último, as planícies aluvionares, que são formações quaternárias. As diferenças entre os materiais de origem e as classes de relevo e sua influência na formação dos solos têm constituído o tema principal dos estudos de genêse realizados no Rio de Janeiro. Este trabalho teve como objetivo avaliar o comportamento das formas extraíveis de ferro, Feo, Fed e Fes, e as relações entre elas em função do grau de pedogênese dos solos. Para estes solos, as formas de ferro e relações Fed/Fes e Feo/Fed expressaram variações na mineralogia do material de origem, grau de intemperismo dos solos e do material formador, ou classe de drenagem, mais do que a intensidade de pedogênese. Assim, as formas extraíveis de Fe e respectivas relações para avaliar o grau de pedogênese, nos solos do Rio de Janeiro, requerem uma interpretação conjunta das demais propriedades do solo, com ênfase para a morfologia e classes de drenagem.

  12. Stress testing in financial institutions

    Directory of Open Access Journals (Sweden)

    Mirković Vladimir

    2014-01-01

    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.

  13. Dogs do not show pro-social preferences towards humans.

    Directory of Open Access Journals (Sweden)

    Mylène Quervel-Chaumette

    2016-10-01

    Full Text Available Pro-social behaviors are defined as voluntary actions that benefit others. Comparative studies have mostly focused on investigating the presence of pro-sociality across species in an intraspecific context. Taken together, results on both primates and non-primate species indicate that reliance on cooperation may be at work in the selection and maintenance of pro-social sentiments. Dogs appear to be the ideal model when investigating a species’ propensity for pro-sociality in an interspecific context since it has been suggested that as a consequence of domestication, they evolved an underlying temperament encouraging greater propensity to cooperate with human partners. In a recent study, using a food delivery paradigm, dogs were shown to preferentially express pro-social choices towards familiar compared to unfamiliar conspecifics. Using the same set-up and methods in the current study, we investigated dogs’ pro-social preferences towards familiar and unfamiliar human partners. We found that dogs’ pro-social tendencies did not extend to humans and the identity of the human partners did not influence the rate of food delivery. Interestingly, dogs tested with their human partners spent more time gazing at humans, and did so for longer after food consumption had ended than dogs tested with conspecific partners in the initial study. To allow comparability between results from dogs tested with a conspecific and a human partner, the latter were asked not to communicate with dogs in any way. However, this lack of communication from the human may have been aversive to dogs, leading them to cease performing the task earlier compared to the dogs paired with familiar conspecifics in the prior study. This is in line with previous findings suggesting that human communication in such contexts highly affects dogs’ responses. Consequently, we encourage further studies to examine dogs’ pro-social behavior towards humans taking into consideration their

  14. How pride and guilt guide pro-environmental behaviour

    OpenAIRE

    Onwezen, M.C.

    2014-01-01

    The world is currently confronted with environmental problems such as water pollution, loss of biodiversity, and air pollution. A promising way to reduce environmental problems is to encourage consumers towards more sustainable consumption patterns. Pro-environmental consumer choices involve a tradeoff between environmental motives and more personally related motives such as healthiness, convenience, and price. In this dissertation we explore how feeling good about oneself influences pro-env...

  15. The ProVent model learns to speak French.

    Science.gov (United States)

    Cox, Christopher E

    2014-10-20

    Leroy and colleagues report on the accuracy of the Prolonged Mechanical Ventilation Prognostic Model ('ProVent') in a cohort study of patients ventilated for at least 21 days in one of three hospitals in the north of France. This study is noteworthy because it is the first to describe the performance of the ProVent model both outside the US and in a community hospital-based setting.

  16. MODELING OF ACCOUNTING ASPECTS OF FINANCIAL RESULTS

    Directory of Open Access Journals (Sweden)

    Hrayr HANISYAN

    2014-06-01

    Full Text Available Modern trends in world economy require expanding functional informational capabilities of financial statements. Market-oriented users of financial statements are interested in information necessary when making decisions of financial character.

  17. Financial Accounting for the Defense Investigation Service

    National Research Council Canada - National Science Library

    1998-01-01

    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...

  18. Financial Literacy, Retirement Planning and Household Wealth

    NARCIS (Netherlands)

    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

  19. Students win national financial planning contest

    OpenAIRE

    Sutphin, Michael D.

    2007-01-01

    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.

  20. The 2000 DOD Financial Management Improvement Plan

    National Research Council Canada - National Science Library

    2001-01-01

    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...