GENERAL ASPECTS ON THE ACCOUNTING ESTIMATION- FAIR VALUE REPORT

OpenAIRE

Claudiu Serban; Dalia Simion; Sabin Armaselu

2013-01-01

In the current context of the global economy, marked by profound changes, obtain as accurate a picture through financial reports is of undeniable importance and significance of the value is very complex. The result of the evaluation, the purpose of financial reporting, is, most often to express a numerical value for the item assessed. The fair value resulted because of the need satisfaction, expressed by users of financial statements, in that it had found a valuation model elements supporting...

Cultural values: can they explain self-reported health?

NARCIS (Netherlands)

Roudijk, B.; Donders, R.; Stalmeier, P.F.

2017-01-01

PURPOSE: Self-reported health (SRH) is a measure widely used in health research and population studies. Differences in SRH have been observed between countries and cultural values have been hypothesized to partly explain such differences. Cultural values can be operationalized by two cultural

Just value of the Tactebel energy: an valuation from the main models of pricing asset

Directory of Open Access Journals (Sweden)

Renato Campos

2010-01-01

Full Text Available This study aimed to determine the current fair value of Tractebel Energia, from the main asset pricing models. The company was taken as the object due to its stable growth and the ease of obtaining data, since it is located in the city of Florianopolis. Nevertheless, the volatility in its shares has been priced aroused interest. Therefore, this study intended to provide subsidy for the decision making of investors regarding the purchase or sale of company stock. For this, the theoretical treat on the concept of asset valuation and the main models available, emphasizing their applications and limitations, which are: assessment book on, discounted dividend model and discounted cash flow. Regarding the methodological aspect, the research fits into exploratory, descriptive, highly quantitative field study and case. Moreover, it was made use of desk research, literature, interview and program Economática. Thus, the analysis of data initially sought to raise the assumptions demanded by each of the models surveyed ad apply them. The results were then compared and adjusted so that there is consistency. He was later adopted an arithmetic mean to assign a fair value to the company. From this average was defined as an acceptance range, depending on the variability of results and uncertainty in the estimates.

Main Coast Winds - Final Scientific Report

Energy Technology Data Exchange (ETDEWEB)

Jason Huckaby; Harley Lee

2006-03-15

The Maine Coast Wind Project was developed to investigate the cost-effectiveness of small, distributed wind systems on coastal sites in Maine. The restructuring of Maine's electric grid to support net metering allowed for the installation of small wind installations across the state (up to 100kW). The study performed adds insight to the difficulties of developing cost-effective distributed systems in coastal environments. The technical hurdles encountered with the chosen wind turbine, combined with the lower than expected wind speeds, did not provide a cost-effective return to make a distributed wind program economically feasible. While the turbine was accepted within the community, the low availability has been a negative.

Long-term prognostic value of risk scores after drug-eluting stent implantation for unprotected left main coronary artery: A pooled analysis of the ISAR-LEFT-MAIN and ISAR-LEFT-MAIN 2 randomized clinical trials.

Science.gov (United States)

Xhepa, Erion; Tada, Tomohisa; Kufner, Sebastian; Ndrepepa, Gjin; Byrne, Robert A; Kreutzer, Johanna; Ibrahim, Tareq; Tiroch, Klaus; Valgimigli, Marco; Tölg, Ralf; Cassese, Salvatore; Fusaro, Massimiliano; Schunkert, Heribert; Laugwitz, Karl L; Mehilli, Julinda; Kastrati, Adnan

2017-01-01

To evaluate the long-term prognostic value of risk scores in the setting of drug-eluting stent (DES) implantation for uLMCA. Data on the prognostic value of novel risk scores developed to select the most appropriate revascularization strategy in patients undergoing DES implantation for uLMCA disease are relatively limited. The study represents a patient-level pooled analysis of the ISAR-LEFT-MAIN (607 patients randomized to paclitaxel-eluting or sirolimus-eluting stents) and the ISAR-LEFT-MAIN-2 (650 patients randomized to everolimus-eluting or zotarolimus-eluting stents) randomized trials. The Syntax Score (SxScore) as well the Syntax Score II (SS-II), the EuroSCORE and the Global Risk Classification (GRC) were calculated. The primary outcome was all-cause mortality. At a mean follow-up of 3 years there were 160 deaths (12.7%). The death-incidence was significantly higher in the upper tertiles than in the intermediate or lower ones for all risk scores (log-rank test P risk scores were able to stratify the mortality risk at long-term follow-up. EuroSCORE was the only risk score that significantly improved the discriminatory power of a multivariable model to predict long-term mortality. © 2016 Wiley Periodicals, Inc. © 2016 Wiley Periodicals, Inc.

Creation of a gilded trap by the high economic value of the Maine lobster fishery.

Science.gov (United States)

Steneck, R S; Hughes, T P; Cinner, J E; Adger, W N; Arnold, S N; Berkes, F; Boudreau, S A; Brown, K; Folke, C; Gunderson, L; Olsson, P; Scheffer, M; Stephenson, E; Walker, B; Wilson, J; Worm, B

2011-10-01

Unsustainable fishing simplifies food chains and, as with aquaculture, can result in reliance on a few economically valuable species. This lack of diversity may increase risks of ecological and economic disruptions. Centuries of intense fishing have extirpated most apex predators in the Gulf of Maine (United States and Canada), effectively creating an American lobster (Homarus americanus) monoculture. Over the past 20 years, the economic diversity of marine resources harvested in Maine has declined by almost 70%. Today, over 80% of the value of Maine's fish and seafood landings is from highly abundant lobsters. Inflation-corrected income from lobsters in Maine has steadily increased by nearly 400% since 1985. Fisheries managers, policy makers, and fishers view this as a success. However, such lucrative monocultures increase the social and ecological consequences of future declines in lobsters. In southern New England, disease and stresses related to increases in ocean temperature resulted in more than a 70% decline in lobster abundance, prompting managers to propose closing that fishery. A similar collapse in Maine could fundamentally disrupt the social and economic foundation of its coast. We suggest the current success of Maine's lobster fishery is a gilded trap. Gilded traps are a type of social trap in which collective actions resulting from economically attractive opportunities outweigh concerns over associated social and ecological risks or consequences. Large financial gain creates a strong reinforcing feedback that deepens the trap. Avoiding or escaping gilded traps requires managing for increased biological and economic diversity. This is difficult to do prior to a crisis while financial incentives for maintaining the status quo are large. The long-term challenge is to shift fisheries management away from single species toward integrated social-ecological approaches that diversify local ecosystems, societies, and economies. ©2011 Society for Conservation

FAIR VALUE MEASUREMENT UNDER IFRS 13

Directory of Open Access Journals (Sweden)

COZMA IGHIAN DIANA

2015-07-01

Full Text Available The IFRS 13, „Fair Value Measurement”, was first published in May 2011 and it applies to annual reporting periods that begin on or after January 1st 2013; this standard comes as a result of shared efforts on the part of the IASB and the FASB to develop a convergent framework regarding fair value measurement. The main purpose of this paper is to describe the main provisions of the IFRS 13 regarding fair value measurement, with a special emphasis on key concepts found throughout the standard, which refer to the principal market, the most advantageous market, the highest and best use, valuation techniques, and value hierarchy.

Main-coolant-pump shaft-seal guidelines. Volume 3. Specification guidelines. Final report

International Nuclear Information System (INIS)

Fair, C.E.; Greer, A.O.

1983-03-01

This report presents a set of guidelines and criteria to aid in the generation of procurement specifications for Main Coolant Pump Shaft Seals. The noted guidelines are developed from EPRI sponsored nuclear power plant seal operating experience studies, a review of pump and shaft seal literature and discussions with pump and seal designers. This report is preliminary in nature and could be expanded and finalized subsequent to completion of further design, test and evaluation efforts

FINANCIAL REPORTING AND CORPORATE TAX AGGRESSIVENESS: IMPACT ON FIRM VALUE

Directory of Open Access Journals (Sweden)

Agusti R.R.

2017-08-01

Full Text Available This research aims to study the market response to the aggressiveness of financial reporting and tax reporting conducted by the company. Investor’s response is reflected in the market value of the company's stock. This study is an explanatory research using quantitative approach. Research’s sample is a manufacturing company listed on the Indonesian stock exchanges from 2005 to 2015. The data were analyzed using multiple regression analysis. The data show that majority of sample companies’ fall into the category of middle tax aggressiveness. Research’s findings are both aggressive financial reporting and tax aggressiveness has a negative relationship with the market value of the company. However, only aggressive financial reporting that has a significant influence on the firm value. Based on these results it is concluded that tax aggressiveness does not directly affect the market in making decisions to assess the company's stock.

Exploratory trend and pattern analysis of 1981 through 1983 Licensee Event Report data. Main report. Volume 1

International Nuclear Information System (INIS)

Hester, O.V.; Groh, M.R.; Farmer, F.G.

1986-10-01

This report presents an overview of the 1981 through 1983 Sequence Coding and Search System (SCSS) data base that contains nuclear power plant operational data derived from Licensee Event Reports (LERs) submitted to the United States Nuclear Regulatory Commission (USNRC). Both overall event reporting and events related to specific components, subsystems, systems, and personnel are discussed. At all of these levels of information, software is used to generate count data for contingency tables. Contingency table analysis is the main tool for the trend and pattern analysis. The tables focus primarily on faults associated with various components and other items of interest across different plants. The abstracts and other SCSS information on the LERs accounting for unusual counts in the tables were examined to gain insights from the events. Trends and patterns in LER reporting and reporting of events for various component groups were examined through log-linear modeling techniques

Review report on the dynamical study of the main building of the Paks NPP

International Nuclear Information System (INIS)

Gatti, F.

1995-01-01

The present report deals with the review of the report 'Dynamical Study of the main building of the Paks NPP', issued by Paks NPP (Hungary) on April, 1993, within the frame of the IAEA benchmark study for the seismic analysis and testing of an existing Nuclear Power Plant (M), and on behalf of ENEL DSR/VDN Rome, in the aims of the nuclear activities of ENEL DSR/VDN (Rome). After a foreword to define the aims of the job (Chapter 1) and the identification of the scope of the work (Chapter 2), a short list of references is given (Chapter 3). In Chapter 4, the criteria followed in the review activity are listed; in Chapter 5, the contents of the Paks NPP report are summarized. In Chapter 6 the results of the review are given, while the main conclusions of the review activities are summarized in the Chapter 7. (author)

Urging Affordable Access to High-Value Cancer Drugs

Science.gov (United States)

This infographic highlights some of the main messages from the President’s Cancer Panel report Promoting Value, Affordability, and Innovation in Cancer Drug Treatment. The graphic includes the panel’s recommendations to maximize the value and affordability of cancer drug treatment.

Value-based pricing: A success factor in the competitive struggle

OpenAIRE

Netseva-Porcheva Tatyana

2011-01-01

Over the past decade, the view that the main purpose of market oriented organizations is not to satisfy the consumer, but to create values has dominated. Exactly the values, their creation, retention and increase, are the main sources of competitive advantage of the company. The purpose of the present report is to present the price formation, based on product value, as a source of competitive advantage. In connection with the so-defined objective, the value and the product price for the custo...

Consistency errors in p-values reported in Spanish psychology journals.

Science.gov (United States)

Caperos, José Manuel; Pardo, Antonio

2013-01-01

Recent reviews have drawn attention to frequent consistency errors when reporting statistical results. We have reviewed the statistical results reported in 186 articles published in four Spanish psychology journals. Of these articles, 102 contained at least one of the statistics selected for our study: Fisher-F , Student-t and Pearson-c 2 . Out of the 1,212 complete statistics reviewed, 12.2% presented a consistency error, meaning that the reported p-value did not correspond to the reported value of the statistic and its degrees of freedom. In 2.3% of the cases, the correct calculation would have led to a different conclusion than the reported one. In terms of articles, 48% included at least one consistency error, and 17.6% would have to change at least one conclusion. In meta-analytical terms, with a focus on effect size, consistency errors can be considered substantial in 9.5% of the cases. These results imply a need to improve the quality and precision with which statistical results are reported in Spanish psychology journals.

Measuring Value in Internal Medicine Residency Training Hospitals Using Publicly Reported Measures.

Science.gov (United States)

Schickedanz, Adam; Gupta, Reshma; Arora, Vineet M; Braddock, Clarence H

2018-03-01

Graduate medical education (GME) lacks measures of resident preparation for high-quality, cost-conscious practice. The authors used publicly reported teaching hospital value measures to compare internal medicine residency programs on high-value care training and to validate these measures against program director perceptions of value. Program-level value training scores were constructed using Centers for Medicare & Medicaid Services Value-Based Purchasing (VBP) Program hospital quality and cost-efficiency data. Correlations with Association of Program Directors in Internal Medicine Annual Survey high-value care training measures were examined using logistic regression. For every point increase in program-level VBP score, residency directors were more likely to agree that GME programs have a responsibility to contain health care costs (adjusted odds ratio [aOR] 1.18, P = .04), their faculty model high-value care (aOR 1.07, P = .03), and residents are prepared to make high-value medical decisions (aOR 1.07, P = .09). Publicly reported clinical data offer valid measures of GME value training.

Report on Societal-cultural Norms and Values and Peer Effects

DEFF Research Database (Denmark)

Nie, Peng; Gwozdz, Wencke; Reisch, Lucia A.

is the European Social Survey (ESS). The report extends the work presented in D7.1.2 in which we have demonstrated that peer effects between the children/ teenagers in the schools exist and that they are systematically linked to collectivist and individualistic values in the different I.Family countries.......This report is part of Task 7.3.1. As outlined in the Description of Work, we aim to identify health related social norms and values on a national level and compare them cross-culturally, using publicly available, cross-national data sources. In our case, the best available public source...

Critical value reporting: A survey of 36 clinical laboratories in South ...

African Journals Online (AJOL)

A survey was carried out on 136 identified laboratories across South Africa in January 2013. Of these, 36 responded. Data collected included critical value policies, critical values for haematology parameters, and critical value reporting. Results. Of the 36 laboratories surveyed, 11.1% (n=4) were private, 33.3% (n=12) were ...

Indoor Air Quality In Maine Schools: Report of the Task Force To Examine the Establishment and Implementation of State Standards for Indoor Air Quality in Maine Schools.

Science.gov (United States)

Malcolm, Judith

Asserting that in Maine and across the nation, school buildings are becoming increasingly plagued with indoor air quality (IAQ) problems which contribute to a variety of illnesses in children and adults, this report from a Maine state legislative task force identifies appropriate policies and identifies actions necessary for the prevention and…

Report: The value-for-money discourse: risks and opportunities for ...

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

29 avr. 2016 ... The value-for-money discourse is gaining prominence in all areas of society. It also increasingly affects what matters to donors. This report seeks to provide a neutral assessment of value-for-money (VfM), informing and contributing to the larger on-going conversation regarding the most appropriate and ...

EU Climate Policy Tracker 2011. Main report

Energy Technology Data Exchange (ETDEWEB)

Hoehne, N.; Geurts, F.; Teckenburg, E.; Blok, K.; Becker, D. [Ecofys, Utrecht (Netherlands)

2011-11-15

published in March, 2011. There is a disagreement on what it means to be on the path to avoiding dangerous climate change. Our analysis indicates that global cuts of around 80% are needed by 2050, translating to the high end of the 80 to 95% range that is the indicative policy in Europe. The Commission's roadmap investigates the less ambitious end of that range. The rating scale presented here also places a high premium on certainty. Policies that appear more likely to have effective implementation, funding that is long-term and certain, and targets that are binding - these rate more highly. Exploring these factors is a major part of the chapter on EU policy. The vision also supports the view that we should move to a fully renewable energy system by 2050. This is to emphasise not only that greenhouse gas cuts are important, but that other environmental, energy security, and social values also matter. Cutting dangerous and costly dependencies on fossil fuel imports, and avoiding the millennia-long legacy of nuclear waste are just two examples. Additional to this report you can find a summary report, individual country profiles of the 27 EU member states, information about our methodology and all references and sources used for this report on our website: www.climatepolicytracker.eu.

Exposition concerning small windmills. Appendix to the main report. Vol. 2

International Nuclear Information System (INIS)

1992-12-01

The second appendix to the main report entitled ''Exposition Concerning Small Windmills'' contains a description of the search for literature on the subject, a survey of relevant properties and a calculation of the ''shadow'' effect of small windmills, demands on electrical technology placed on small windmills, a survey of participating institutions and consultants, descriptions of the way the project was carried out (divided into phases) and maps of developing countries with details of wind conditions and possibilities of obtaining loans from the World Bank. (AB)

Advanced Neutron Source enrichment study -- Volume 1: Main report. Final report, Revision 12/94

International Nuclear Information System (INIS)

Bari, R.A.; Ludewig, H.; Weeks, J.

1994-01-01

A study has been performed of the impact on performance of using low enriched uranium (20% 235 U) or medium enriched uranium (35% 235 U) as an alternative fuel for the Advanced Neutron Source, which is currently designed to use uranium enriched to 93% 235 U. Higher fuel densities and larger volume cores were evaluated at the lower enrichments in terms of impact on neutron flux, safety, safeguards, technical feasibility, and cost. The feasibility of fabricating uranium silicide fuel at increasing material density was specifically addressed by a panel of international experts on research reactor fuels. The most viable alternative designs for the reactor at lower enrichments were identified and discussed. Several sensitivity analyses were performed to gain an understanding of the performance of the reactor at parametric values of power, fuel density, core volume, and enrichment that were interpolations between the boundary values imposed on the study or extrapolations from known technology. Volume 2 of this report contains 26 appendices containing results, meeting minutes, and fuel panel presentations

IG Statement: Arthur A. Elkins, Jr., on OIG report Early Warning Report: Main EPA Headquarters Warehouse in Landover, Maryland, Requires Immediate EPA Attention

Science.gov (United States)

Statement of Inspector General Arthur A. Elkins, Jr., on the Office of Inspector General (OIG) report Early Warning Report: Main EPA Headquarters Warehouse in Landover, Maryland, Requires Immediate EPA Attention.

Taking Stock of Project Value Creation

DEFF Research Database (Denmark)

Laursen, Markus; Svejvig, Per

2014-01-01

This paper presents the outcome of a literature review through classifying and analyzing 59 publications in project value creation literature. The analysis led to five distinct categories: Benefit Realization Management (BRM) and techniques, broad value perspective, value time frame, engineering...... requirements and product development. These five categories cover a wide selection of value creation literature in project contexts. The project types reported in empirical studies are mainly IS/IT and construction and a variety of other types such as R&D and strategy implementation. The literature dates back...

ARM Climate Research Facility Quarterly Value-Added Product Report

Energy Technology Data Exchange (ETDEWEB)

Sivaraman, Chitra

2014-01-14

The purpose of this report is to provide a concise status update for value-added products (VAP) implemented by the Atmospheric Radiation Measurement Climate Research Facility. The report is divided into the following sections: (1) new VAPs for which development has begun, (2) progress on existing VAPs, (3) future VAPs that have been recently approved, (4) other work that leads to a VAP, and (5) top requested VAPs from the archive.

Main-coolant-pump shaft-seal guidelines. Volume 2. Operational guidelines. Final report

International Nuclear Information System (INIS)

Fair, C.E.; Greer, A.O.

1983-03-01

This report presents a set of guidelines and criteria for improving main coolant pump shaft seal operational reliability. The noted guidelines are developed from EPRI sponsored nuclear power plant seal operating experience studies. Usage procedures/practices and operational environment influence on seal life and reliability from the most recent such survey are summarized. The shaft seal and its auxiliary supporting systems are discussed both from technical and operational related viewpoints

IPPC installations in France and limit values of emission

International Nuclear Information System (INIS)

Soleille, S.

2004-05-01

The IPPC directive of the 24 September 1996 asked for the main european industrial installations an authorization. This authorization fixes limit values for pollutant emissions. In France, the main industrial installations are controlled since many years in the framework of the regulation on classified installations for the environment protection (ICPE). This report compares the limit values of emissions for the national and prefectorial orders and for the IPPC directive. (A.L.B.)

Cultural values: can they explain self-reported health?

Science.gov (United States)

Roudijk, Bram; Donders, Rogier; Stalmeier, Peep

2017-06-01

Self-reported health (SRH) is a measure widely used in health research and population studies. Differences in SRH have been observed between countries and cultural values have been hypothesized to partly explain such differences. Cultural values can be operationalized by two cultural dimensions using the World Values Survey (WVS), namely the traditional/rational-secular and the survival/self-expression dimension. We investigate whether there is an association between the WVS cultural dimensions and SRH, both within and between countries. Data from 51 countries in the WVS is used and combined with macroeconomic data from the Worldbank database. The association between SRH and the WVS cultural dimensions is tested within each of the 51 countries and multilevel mixed models are used to test differences between these countries. Socio-demographic and macroeconomic variables are used to correct for non-cultural variables related to SRH. Within countries, the survival/self-expression dimension was positively associated with SRH, while in most countries there was a negative association for the traditional/rational-secular dimension. Values range between 4 and 17% within countries. Further analyses show that the associations within countries and between countries are similar. Controlling for macroeconomic and socio-demographic factors did not change our results. The WVS cultural dimensions predict SRH within and between countries. Contrary to our expectations, traditional/rational-secular values were negatively associated with SRH. As SRH is associated with cultural values between countries, cultural values could be considered when interpreting SRH between countries.

Health and Well-Being Metrics in Business: The Value of Integrated Reporting.

Science.gov (United States)

Pronk, Nicolaas P; Malan, Daniel; Christie, Gillian; Hajat, Cother; Yach, Derek

2018-01-01

Health and well-being (HWB) are material to sustainable business performance. Yet, corporate reporting largely lacks the intentional inclusion of HWB metrics. This brief report presents an argument for inclusion of HWB metrics into existing standards for corporate reporting. A Core Scorecard and a Comprehensive Scorecard, designed by a team of subject matter experts, based on available evidence of effectiveness, and organized around the categories of Governance, Management, and Evidence of Success, may be integrated into corporate reporting efforts. Pursuit of corporate integrated reporting requires corporate governance and ethical leadership and values that ultimately align with environmental, social, and economic performance. Agreement on metrics that intentionally include HWB may allow for integrated reporting that has the potential to yield significant value for business and society alike.

Maine Project against Bullying. Final Report.

Science.gov (United States)

Saufler, Chuck; Gagne, Cyndi

Noting that bullying among primary school-age children has become recognized as an antecedent to more violent behavior in later grades, the 3-year Maine Project Against Bullying examined currently available research on bullying and evaluated books, curricula, media materials, and programs to identify resources and strategies which can be applied…

Book Review: Is Fair Value Fair? Financial Reporting from an International Perspective

DEFF Research Database (Denmark)

Thinggaard, Frank

2005-01-01

This is a review of Henk Langendijk, Dirk Swagerman and Willem Verhoog (Eds) "Is Fair Value Fair? Financial Reporting from an International Perspective," Chichester: John Wiley, 2003, ISBN 0 470 85028 0.......This is a review of Henk Langendijk, Dirk Swagerman and Willem Verhoog (Eds) "Is Fair Value Fair? Financial Reporting from an International Perspective," Chichester: John Wiley, 2003, ISBN 0 470 85028 0....

Digital Health Intervention for Asthma: Patient-Reported Value and Usability.

Science.gov (United States)

Merchant, Rajan; Inamdar, Rubina; Henderson, Kelly; Barrett, Meredith; Su, Jason G; Riley, Jesika; Van Sickle, David; Stempel, David

2018-06-04

Although digital health tools are increasingly recognized as effective in improving clinical outcomes such as asthma control and medication adherence, few studies have assessed patient experiences and perception of value. The aim of this study was to evaluate patient satisfaction, perception of usability and value, and desire to continue after 12 months of using a digital health intervention to support asthma management. Participants were enrolled in a randomized controlled study evaluating the impact of a digital health platform for asthma management. Participants used electronic inhaler sensors to track medication use and accessed their information in a digital health platform. Electronic surveys were administered to intervention arm participants aged 12 years and older after 12 months of use. The survey assessed asthma control, patient satisfaction with the sensor device, and perception of the usability and value of the digital health platform through closed-ended and open-ended questions. Logistic regression models were used to assess the impact of participants' characteristics on survey completion, satisfaction, and perception of value. Of the 207 intervention arm participants aged 12 years and older, 89 submitted survey responses (42.9% response rate). Of these 89 participants, 70 reported being very satisfied (79%, 70/89) or somewhat satisfied (20%, 18/89) with the inhaler sensor device. Moreover, 93% (83/89) expressed satisfaction with the reports, and 90% (80/89) found the information from the reports useful for learning about their asthma. In addition, 72% (64/89) of the participants reported that they were interested in continuing to use the sensor and platform beyond the study. There were no significant differences in satisfaction with the device or the platform across participants' characteristics, including device type, age, sex, insurance type, asthma control, or syncing history; however, participants with smartphones and longer participation were

Interim main report of the safety assessment SR-Can

Energy Technology Data Exchange (ETDEWEB)

Hedin, Allan [and others

2004-08-01

This document is an interim report on the safety assessment SR-Can (SR in the acronym stands for Safety Report and Can is short for canister). The final SR-Can report will support SKB's application to build an Encapsulation plant for spent nuclear fuel and is to be produced in 2006. The purpose of the present interim report is to demonstrate the methodology for safety assessment so that it can be reviewed before it is used in a license application. The assessment relates to the KBS-3 disposal concept in which copper canisters with a cast iron insert containing spent nuclear fuel are surrounded by bentonite clay and deposited at approximately 500 m depth in saturated, granitic rock. Preliminary data from the Forsmark site, presently being investigated by SKB as one of the candidate for a KBS-3 repository are used to some extent as examples. However, the collected data are yet too sparse to allow an evaluation of safety for this site. An important aim of this report is to demonstrate the proper handling of requirements on the safety assessment in applicable regulations. Therefore, regulations issued by the Swedish Nuclear Power Inspectorate and the Swedish Radiation Protection Authority are duplicated in an Appendix. The principal acceptance criterion requires that 'the annual risk of harmful effects after closure does not exceed 10{sup -6} for a representative individual in the group exposed to the greatest risk'. 'Harmful effects' refer to cancer and hereditary effects. Following the introductory chapter 1, this report outlines the methodology for the SR-Can assessment in chapter 2, and presents in chapters 3, 4 and 5 the initial state of the system and the plans and methods for handling external influences and internal processes, respectively. Function indicators are introduced in chapter 6 and a preliminary evaluation of these is given in chapter 7. The material presented in the first seven chapters is utilised in the scenario selection in chapter 8

Interim main report of the safety assessment SR-Can

International Nuclear Information System (INIS)

Hedin, Allan

2004-08-01

This document is an interim report on the safety assessment SR-Can (SR in the acronym stands for Safety Report and Can is short for canister). The final SR-Can report will support SKB's application to build an Encapsulation plant for spent nuclear fuel and is to be produced in 2006. The purpose of the present interim report is to demonstrate the methodology for safety assessment so that it can be reviewed before it is used in a license application. The assessment relates to the KBS-3 disposal concept in which copper canisters with a cast iron insert containing spent nuclear fuel are surrounded by bentonite clay and deposited at approximately 500 m depth in saturated, granitic rock. Preliminary data from the Forsmark site, presently being investigated by SKB as one of the candidate for a KBS-3 repository are used to some extent as examples. However, the collected data are yet too sparse to allow an evaluation of safety for this site. An important aim of this report is to demonstrate the proper handling of requirements on the safety assessment in applicable regulations. Therefore, regulations issued by the Swedish Nuclear Power Inspectorate and the Swedish Radiation Protection Authority are duplicated in an Appendix. The principal acceptance criterion requires that 'the annual risk of harmful effects after closure does not exceed 10 -6 for a representative individual in the group exposed to the greatest risk'. 'Harmful effects' refer to cancer and hereditary effects. Following the introductory chapter 1, this report outlines the methodology for the SR-Can assessment in chapter 2, and presents in chapters 3, 4 and 5 the initial state of the system and the plans and methods for handling external influences and internal processes, respectively. Function indicators are introduced in chapter 6 and a preliminary evaluation of these is given in chapter 7. The material presented in the first seven chapters is utilised in the scenario selection in chapter 8. Hydrogeological

Value-based investing for government infrastructure : financing Virginia's roads, final research report.

Science.gov (United States)

2009-01-01

One of the reasons that market economies create high standards of living is the efficiency of their capital markets. The main task of capital markets is to channel scarce capital resources into their most highly valued uses. This is a difficult and c...

Prognostic value of N-terminal pro-B-type natriuretic peptide in patients with acute coronary syndromes undergoing left main percutaneous coronary intervention

OpenAIRE

Jaberg, L; Toggweiler, S; Puck, M; Frank, M; Rufibach, K; Lüscher, T F; Corti, R

2011-01-01

BACKGROUND: Patients undergoing acute left main (LM) coronary artery revascularization have a high mortality and natriuretic peptides such as N-terminal pro-B-type (NT-proBNP) have been shown to have prognostic value in patients with acute coronary syndromes. The present study looked at the prognostic value of NT-proBNP in these patients. METHODS AND RESULTS: We studied all consecutive patients undergoing acute LM coronary artery percutaneous coronary intervention between January 2005 and Dec...

Voluntary disclosure of Value Chain in Financial Reports of Companies Brazilian Capital Open

Directory of Open Access Journals (Sweden)

Leandro da Costa Lopes

2012-12-01

Full Text Available Managing the value chain with the aim to achieve competitive advantage in relation to their competitors and in order to reduce costs has become increasingly important for business organizations. The aim of this paper is to analyse whether Brazilian organisations listed on Sao Paulo´s Stock Exchange (BOVESPA publish information relating to value chain management in their financial reports. In addition, this research aims to investigate the potential relationtionship between evidentiation of this information and two independent variables, gross margin and number of pages. Content Analysis was adopted in the management report and report notes of the year 2011. The analysis was based on the strategic cost management framework developed by Wrubel et al. (2010. The sample selected includes the ten largest non financial organizations, according to their total assets. Despite the fact that publishing the value chain management is not compulsory, it was observed that the businesses studied present on average 30 sentences regarding the topic in their reports. The category internal and external value chain activities represents 54.58% of the total sentences found. It has been found that there is a significant positive correlation between the amount of sentences disclosed and page number of reports, however, it was found that the same does not occur when attempted to correlate the gross margin. As a consequence, the hypothesis that gross margin could be a motivation for higher volume of information regarding value chain was not confirmed.

Extracting and analyzing ejection fraction values from electronic echocardiography reports in a large health maintenance organization.

Science.gov (United States)

Xie, Fagen; Zheng, Chengyi; Yuh-Jer Shen, Albert; Chen, Wansu

2017-12-01

The left ventricular ejection fraction value is an important prognostic indicator of cardiovascular outcomes including morbidity and mortality and is often used clinically to indicate severity of heart disease. However, it is usually reported in free-text echocardiography reports. We developed and validated a computerized algorithm to extract ejection fraction values from echocardiography reports and applied the algorithm to a large volume of unstructured echocardiography reports between 1995 and 2011 in a large health maintenance organization. A total of 621,856 echocardiography reports with a description of ejection fraction values or systolic functions were identified, of which 70 percent contained numeric ejection fraction values and the rest (30%) were text descriptions explicitly indicating the systolic left ventricular function. The 12.1 percent (16.0% for male and 8.4% for female) of these extracted ejection fraction values are <45 percent. Validation conducted based on a random sample of 200 reports yielded 95.0 percent sensitivity and 96.9 percent positive predictive value.

Interim main report of the safety assessment SR-Can

Energy Technology Data Exchange (ETDEWEB)

Hedin, Allan (ed.) [and others

2004-08-01

This document is an interim report on the safety assessment SR-Can (SR in the acronym stands for Safety Report and Can is short for canister). The final SR-Can report will support SKB's application to build an Encapsulation plant for spent nuclear fuel and is to be produced in 2006. The purpose of the present interim report is to demonstrate the methodology for safety assessment so that it can be reviewed before it is used in a license application. The assessment relates to the KBS-3 disposal concept in which copper canisters with a cast iron insert containing spent nuclear fuel are surrounded by bentonite clay and deposited at approximately 500 m depth in saturated, granitic rock. Preliminary data from the Forsmark site, presently being investigated by SKB as one of the candidate for a KBS-3 repository are used to some extent as examples. However, the collected data are yet too sparse to allow an evaluation of safety for this site. An important aim of this report is to demonstrate the proper handling of requirements on the safety assessment in applicable regulations. Therefore, regulations issued by the Swedish Nuclear Power Inspectorate and the Swedish Radiation Protection Authority are duplicated in an Appendix. The principal acceptance criterion requires that 'the annual risk of harmful effects after closure does not exceed 10{sup -6} for a representative individual in the group exposed to the greatest risk'. 'Harmful effects' refer to cancer and hereditary effects. Following the introductory chapter 1, this report outlines the methodology for the SR-Can assessment in chapter 2, and presents in chapters 3, 4 and 5 the initial state of the system and the plans and methods for handling external influences and internal processes, respectively. Function indicators are introduced in chapter 6 and a preliminary evaluation of these is given in chapter 7. The material presented in the first seven chapters is utilised in the scenario selection

Duty Hour Reporting: Conflicting Values in Professionalism.

Science.gov (United States)

Byrne, John M; Loo, Lawrence K; Giang, Dan W

2015-09-01

Duty hour limits challenge professional values, sometimes forcing residents to choose between patient care and regulatory compliance. This may affect truthfulness in duty hour reporting. We assessed residents' reasons for falsifying duty hour reports. We surveyed residents in 1 sponsoring institution to explore the reasons for noncompliance, frequency of violations, falsification of reports, and the residents' awareness of the option to extend hours to care for a single patient. The analysis used descriptive statistics. Linear regression was used to explore falsification of duty hour reports by year of training. The response rate was 88% (572 of 650). Primary reasons for duty hour violations were number of patients (19%) and individual patient acuity/complexity (19%). Junior residents were significantly more likely to falsify duty hours (R = -0.966). Of 124 residents who acknowledged falsification, 51 (41%) identified the primary reason as concern that the program will be in jeopardy of violating the Accreditation Council for Graduate Medical Education (ACGME) duty hour limits followed by fear of punishment (34, 27%). This accounted for more than two-thirds of the primary reasons for falsification. Residents' falsification of duty hour data appears to be motivated by concerns about adverse actions from the ACGME, and fear they might be punished. To foster professionalism, we recommend that sponsoring institutions educate residents about professionalism in duty hour reporting. The ACGME should also convey the message that duty hour limits be applied in a no-blame systems-based approach, and allow junior residents to extend duty hours for the care of individual patients.

Main-coolant-pump shaft-seal guidelines. Volume 1. Maintenance-manual guidelines. Final report

International Nuclear Information System (INIS)

Fair, C.E.; Greer, A.O.

1983-03-01

This report presents a set of guidelines and a listing of information and data which should be included in maintenance manuals and procedures for Main Coolant Pump Shaft Seals. The noted guidelines and data listing are developed from EPRI sponsored nuclear plant seal operating experience studies. The maintenance oriented results of the most recent such study is summarized. The shaft seal and its auxiliary supporting systems are discussed from both technical and maintenance related viewpoints

Trigger factors mainly from the environmental type are reported by adolescents with migraine

Directory of Open Access Journals (Sweden)

Marcela Dalla Bernardina Fraga

2013-05-01

Full Text Available Migraine can be triggered by many factors such as stress, sleep, fasting and environmental causes. There are few studies that evaluated migraine trigger factors in the adolescent population. Methods: A total of 100 participants from 10 to 19 years were subjected to a detailed headache questionnaire, with demographic and clinical data, and a headache diary including trigger factors during a two-month period was asked. Results: Fifty of the participants exhibited chronic migraine and the other 50 participants demonstrated episodic migraine. The most common group of trigger factors reported was the environmental one, mainly sun/clarity, followed by hot weather and the smell of perfume. Conclusions: Ninety-one percent of children and adolescents with migraine reported a trigger factor precipitating the migraine attack.

Value-based pricing: A success factor in the competitive struggle

Directory of Open Access Journals (Sweden)

Netseva-Porcheva Tatyana

2011-01-01

Full Text Available Over the past decade, the view that the main purpose of market oriented organizations is not to satisfy the consumer, but to create values has dominated. Exactly the values, their creation, retention and increase, are the main sources of competitive advantage of the company. The purpose of the present report is to present the price formation, based on product value, as a source of competitive advantage. In connection with the so-defined objective, the value and the product price for the customer are derived as key factors for success of the company in the competitive struggle; the role of the value of the product in the marketing and pricing is revealed; and theory clarifies the two basic approaches for determining the price of the product on the basis of value - customer value modeling (CVM and economic value modeling (EVM, their nature, scope of application, advantages and disadvantages.

Critical value reporting: a survey of 36 clinical laboratories in South Africa.

Science.gov (United States)

Schapkaitz, Elise; Mafika, Zipho

2013-10-11

Critical value policies are used by clinical laboratories to decide when to notify caregivers of life-threatening results. Despite their widespread use, critical value policies have not been published locally. A survey was designed to determine critical value policies for haematology tests in South Africa. A survey was carried out on 136 identified laboratories across South Africa in January 2013. Of these, 36 responded. Data collected included critical value policies, critical values for haematology parameters, and critical value reporting. Of the 36 laboratories surveyed, 11.1% (n=4) were private, 33.3% (n=12) were affiliated to academic institutions and 55.6% (n=20) were peripheral or regional National Health Laboratory Service laboratories. All the laboratories confirmed that they had a critical value policy, and 83.3% of such policies were derived from local clinical opinion. Mean low and high critical limits for the most frequently listed tests were as follows: haemoglobin 20 g/dl, platelet count 1 000 ×10(9)/l, white cell count 46 ×10(9)/l, activated partial thromboplastin time >101 seconds, and international normalised ratio >6. In almost all cases critical value reporting was performed by the technologist on duty (97.2%). The majority of laboratories required that the person notified of the critical value be the doctor who ordered the test or the caregiver directly involved in the patient's care (83.3%); 73.3% of laboratories indicated that they followed an algorithm if the doctor/caregiver could not be reached. Each laboratory is responsible for establishing clinically relevant critical limits. Clinicians should be involved in developing the laboratory's critical value policy. The findings of this survey may be of value to local laboratories that are in the process of establishing or reviewing critical value policies.

Genesee River Basin Study; Reconnaissance Report. Volume 1. Main Report.

Science.gov (United States)

1986-01-01

River in the Towns of Chili and Riga, Monroe County, New York" was prepared in September 1969. The report gives a history of flooding and outlines...a benefit - cost ratio of less than unity. 9 A report entitled "Flood Recovery Planning Program - Preliminary Evaluation of Stony Brook and Mill Creek...Creek, Town ot (a Chili , and Ogden, Monroe County, New York," was prepared in August 1915. Ttl- report presents a brief history of flooding and

Radiology's value chain.

Science.gov (United States)

Enzmann, Dieter R

2012-04-01

A diagnostic radiology value chain is constructed to define its main components, all of which are vulnerable to change, because digitization has caused disaggregation of the chain. Some components afford opportunities to improve productivity, some add value, while some face outsourcing to lower labor cost and to information technology substitutes, raising commoditization risks. Digital image information, because it can be competitive at smaller economies of scale, allows faster, differential rates of technological innovation of components, initiating a centralization-to-decentralization technology trend. Digitization, having triggered disaggregation of radiology's professional service model, may soon usher in an information business model. This means moving from a mind-set of "reading images" to an orientation of creating and organizing information for greater accuracy, faster speed, and lower cost in medical decision making. Information businesses view value chain investments differently than do small professional services. In the former model, producing a better business product will extend image interpretation beyond a radiologist's personal fund of knowledge to encompass expanding external imaging databases. A follow-on expansion with integration of image and molecular information into a report will offer new value in medical decision making. Improved interpretation plus new integration will enrich and diversify radiology's key service products, the report and consultation. A more robust, information-rich report derived from a "systems" and "computational" radiology approach will be facilitated by a transition from a professional service to an information business. Under health care reform, radiology will transition its emphasis from volume to greater value. Radiology's future brightens with the adoption of a philosophy of offering information rather than "reads" for decision making. Staunchly defending the status quo via turf wars is unlikely to constitute a

The value relevance of direct cash flows under international financial reporting standards

OpenAIRE

Clacher, I; de Ricquebourg, AD; Hodgson, A

2013-01-01

This study examines if there has been a change in the value relevance of direct cash flow components since the adoption of International Financial Reporting Standards (IFRS) in Australia. Our results show that for both industrial and extractive firms direct cash flow statements are value relevant under Australian Generally Accepted Accounting Principles (AGAAP) and remain so after the adoption of IFRS. In addition, for industrial firms there is a significant increase in the value relevance of...

Momentary Associations Between Reported Craving and Valuing Health in Daily Smokers.

Science.gov (United States)

MacLean, Robert Ross; Martino, Steve; Carroll, Kathleen M; Smyth, Joshua M; Pincus, Aaron L; Wilson, Stephen J

2017-06-01

Research suggests that a blunted response to nondrug rewards, especially under conditions associated with strong cigarette cravings, is associated with reduced abstinence motivation in daily smokers. One limitation of previous studies is that they have largely focused on monetary rewards as broad representative of nondrug rewards. It remains unclear whether craving dampens responses to more abstract nondrug rewards, such as personal values. Personal values often have a positive valence and are frequently assumed to remain stable across time and situations. However, there may be time-varying and contextual influences on smokers' appraisal of values in daily life. Characterizing fluctuations in value importance in relation to relapse precipitants (eg, craving) may inform interventions that leverage personal values as motivation for cessation. Daily smokers (n = 18) completed ecological momentary assessment surveys measuring the importance of specific personal values and smoking-related variables during 8 days of monetarily reinforced cigarette abstinence. We hypothesized that value ratings would demonstrate adequate within-person heterogeneity for multilevel modeling and that within-person fluctuations in craving would be negatively related to valuing personal health. All values demonstrated adequate within-person variability for multilevel modeling. Within-person craving was negatively related to health valuation (p = .012) and a cross-level interaction (p > .0001) suggested this effect is stronger for individuals who report greater overall craving. Greater craving is associated with decreased importance of personal health in the moment, particularly for those with high average levels of craving. Timely interventions that bolster importance of health during moments of elevated craving can potentially improve cessation outcomes. This study builds on research highlighting the positive influence of personal values in motivating behavior change. Values are an often used

Fair Value Considerations during the Current Financial Crisis

Directory of Open Access Journals (Sweden)

Banu Esra Aslanertik

2010-03-01

Full Text Available In the current economic conditions, accounting applications seem to face new and complex challenges. Especially, these challenges are on the basis of fair value. Recent crisis has highlighted the complexity and difficulty of valuing financial instruments when market information is not available or not sufficient to give better economic decisions. FASB 157 “Fair Value Accounting” became effective by January 1, 2008 for most U.S. companies and some believe that this caused the problem. Oppositely, a wider group of interested parties and investors believe that fair value increases transparency and give relevant information for decision making. Depending on the financial reporting framework and the going concern assumption, this paper investigates the process for determining fair value measurements and its in-depth effects in financial reports. Also, the paper will try to highlight the question: “Can fair value be really the main reason of the global financial crisis?” from the aspect of an accounting academician.

Maine's Employability Skills Program

Science.gov (United States)

McMahon, John M.; Wolffe, Karen E.; Wolfe, Judy; Brooker, Carrie

2013-01-01

This Practice Report describes the development and implementation of the "Maine Employability Skills Program," a model employment program developed by the Maine Division for the Blind and Visually Impaired (DBVI). The program was designed to support the efforts of the chronically unemployed or underemployed. These consumers were either…

Sustainable Energy Survey. Main report

International Nuclear Information System (INIS)

2011-02-01

This report shows the results of a quick survey of current developments in the Dutch sustainable energy market. The companies and organizations, which are all members of the branch organizations under the umbrella of the Duurzame Energie Koepel, were interviewed about their situation in relation to the credit crisis and their vision on what is needed to put a halt to (further) slumping in the sustainable energy branch and in fact to promote the growth in turnover and employment. [nl

ARM Climate Research Facility Quarterly Value-Added Product Report

Energy Technology Data Exchange (ETDEWEB)

Sivaraman, C. [DOE ARM Climate Research Facility, Washington, DC (United States)

2016-10-01

The purpose of this report is to provide a concise status update for Value-Added Products (VAPs) implemented by the Atmospheric Radiation Measurement (ARM) Climate Research Facility. The report is divided into the following sections: (1) new VAPs for which development has begun; (2) progress on existing VAPs; (3) future VAPs that have been recently approved; (4) other work that leads to a VAP; (5) top requested VAPs from the ARM Data Archive; and (6) a summary of VAP and data releases to production and evaluation. New information is highlighted in blue text. New information about processed data by the developer is highlighted in red text. The upcoming milestones and dates are highlighted in green.

National Hazardous Waste Management Plan. Volume 2. Main report. Export trade information (Final)

International Nuclear Information System (INIS)

1989-01-01

The report is the result of a feasibility study conducted for the Office of the National Environment Board; Ministry of Science, Technology and Energy - Kingdom of Thailand. The overall goal of the study was to work towards implementing a comprehensive National Hazardous Waste Management Plan (NHWMP). The three main objectives of the study were to develop a National Hazardous Wastes Inventory, to develop Stop-Gap Measures for immediate and interim implementation until the NHWMP can be carried out, and to formulate the long range NHWMP with recommendations for its implementation

ECONOMIC VALUE ADDED AND MARKET VALUE ADDED - MODERN INDICATORS FOR ASSESSMENT THE FIRM’S VALUE

Directory of Open Access Journals (Sweden)

NICOLAE SICHIGEA

2015-12-01

Full Text Available The financial theory developed different categories of indicators - traditional and modern - in order to evaluate the firm’s value creation. The shareholders are directly interested by the value added in the company. The value creation is a complex process that implies correct decisions, common responsibility (managers and shareholders and actions towards an efficient and profitable activity. The traditional indicators of performance are not teoritically correlated with the the value creation and in these circumstances, should be used appropriate financial indicators in order to reflect the value of the company. Therefore, the modern indicators used in the value based management framework offer a greater flexibility and efficiency and represent a good alternative for companies. Such performance indicators used to measure the financial results correlated with shareholder wealth are the Economic Value Added (EVA, as a measure of internal performance and the Market Value Added (MVA as a measure of external performance of the company. Starting from the main deficiencies of the accounting indicators, the objective of this this study is to present the relationship between EVA and MVA and their implications on firms’valuation. Thus, the presentation and analysis of these indicators – EVA and MVA - will underline the main features, their correlations, and influence factors but also the main advantage and disadvantage of each indicator, which will enable the managers to make the correct choice and subsequently the best decision regarding the performance measures.

Sustainability Reporting and Value Relevance of Financial Statements

Directory of Open Access Journals (Sweden)

Bambang Sutopo

2018-03-01

Full Text Available This study examines whether information about the winners of the Sustainability Reporting Award (SRA contributes to the usefulness of the information in financial statements. This study used a sample consisting of 110 winners of SRA (SRA firms and 110 companies that did not receive SRA (non-SRA firms from 2008 to 2016. The study found that earnings per share (EPS, earnings per share change (EPSC, and book value per share (BVPS are value-relevant information. Results of comparison between SRA firms and non-SRA firms show that the positive association between EPS and stock price (P and the positive association of EPS with stock returns (R for SRA firms are higher than that for the non-SRA firms. In addition, findings of this study indicate that EPSC is positively associated with R when EPSC and R are measured by Indonesian rupiah (IDR instead of by percentage, and the positive association between EPSC and R for the SRA firms is higher than that for the non-SRA firms. Thus, the results are sensitive to measures of the variables. However, this study found that value relevance of BVPS for SRA firms is lower than for non-SRA firms. Implication of this study is that information about the winners of SRA contributes to the usefulness of financial statements, especially the information of EPS and EPSC.

Quantifying the Value of Hydropower in the Electric Grid: Final Report

Energy Technology Data Exchange (ETDEWEB)

Key, T. [Electric Power Research Inst. (EPRI), Knovville, TN (United States); Rogers, L. [Electric Power Research Inst. (EPRI), Knovville, TN (United States); Brooks, D. [Electric Power Research Inst. (EPRI), Knovville, TN (United States); Tuohy, A. [Electric Power Research Inst. (EPRI), Knovville, TN (United States)

2012-12-31

The report summarizes research to Quantify the Value of Hydropower in the Electric Grid. This 3-year DOE study focused on defining value of hydropower assets in a changing electric grid. Methods are described for valuation and planning of pumped storage and conventional hydropower. The project team conducted plant case studies, electric system modeling, market analysis, cost data gathering, and evaluations of operating strategies and constraints. Five other reports detailing these research results are available a project website, www.epri.com/hydrogrid. With increasing deployment of wind and solar renewable generation, many owners, operators, and developers of hydropower have recognized the opportunity to provide more flexibility and ancillary services to the electric grid. To quantify value of services, this study focused on the Western Electric Coordinating Council region. A security-constrained, unit commitment and economic dispatch model was used to quantify the role of hydropower for several future energy scenarios up to 2020. This hourly production simulation considered transmission requirements to deliver energy, including future expansion plans. Both energy and ancillary service values were considered. Addressing specifically the quantification of pumped storage value, no single value stream dominated predicted plant contributions in various energy futures. Modeling confirmed that service value depends greatly on location and on competition with other available grid support resources. In this summary, ten different value streams related to hydropower are described. These fell into three categories; operational improvements, new technologies, and electricity market opportunities. Of these ten, the study was able to quantify a monetary value in six by applying both present day and future scenarios for operating the electric grid. This study confirmed that hydropower resources across the United States contribute significantly to operation of the grid in terms

RECENT DEVELOPMENTS OF THE FINANCIAL REPORTING MODEL: THEORETICAL STUDIES IN REVIEW

Directory of Open Access Journals (Sweden)

Bonaci Carmen Giorgiana

2011-07-01

Full Text Available Our paper analyzes the manner in which the financial reporting model evolved towards fair value accounting. After a brief introduction into the context of financial reporting at international level, the analysis focuses on the accounting model of fair value. This is done by synthesizing main studies in accounting research literature that analyze fair value accounting through a theoretical approach. The analysis being developed relies on literature review methodology. The main purpose of the developed analysis is to synthesize main pros and cons as being documented through accounting research literature. Our findings underline both the advantages and shortcomings of fair value accounting and of the recent mixed attribute in nowadays financial reporting practices. The concluding remarks synthesize the obtained results and possible future developments of our analysis.

Main facts 1995

International Nuclear Information System (INIS)

1996-01-01

This report presents the main facts of the studies carried out by the Direction des Etudes et Recherches (DER) of Electricite de France: new applications of electricity, classical and nuclear thermal power plants, electrical equipment, environment protection, monitoring and plants operations

The value relevance of voluntary disclosure in the annual report

DEFF Research Database (Denmark)

Banghøj, Jesper; Plenborg, Thomas

2006-01-01

This paper examines if the level of voluntary disclosure affects the association between current returns and future earnings. Economic theory suggests that firms might find it advantageous to provide additional pieces of information (i.e., voluntary disclosure) to investors and analysts (Verrecchia...... 1983). Our results indicate that more voluntary disclosure does not improve the association between current returns and future earnings; i.e. current returns do not reflect more future earnings news. This finding raises the question whether voluntary information in the annual report contains value...... relevant information about future earnings or if investors are simply not capable of incorporating voluntary information in the firm value estimates. Key words: Disclosure, future earnings, informativeness...

Feasibility study for biomass power plants in Thailand. Volume 1. Main report. Export trade information

International Nuclear Information System (INIS)

1997-01-01

This study, conducted by Black and Veatch, was funded by the U.S. Trade and Development Agency. The report presents a technical and commercial analysis for the development of three nearly identical electricity generating facilities (biomass steam power plants) in the towns of Chachoengsao, Suphan Buri, and Pichit in Thailand. The Main Report is divided into the following sections: (1.0) Executive Study; (2.0) Project Objectives; (3.0) Review of Combustion Technology for Biomass Fueled Steam Generator Units; (4.0) Conceptual Design; (5.0) Plant Descriptions; (6.0) Plant Operations Staffing; (7.0) Project Schedule; (8.0) Project Cost Estimate; (9.0) Financial Analysis; Appendix - Financial Analysis

Literature survey, numerical examples, and recommended design studies for main-coolant pumps. Final report

International Nuclear Information System (INIS)

Allaire, P.E.; Barrett, L.E.

1982-06-01

This report presents an up-to-date literature survey, examples of calculations of seal forces or other pump properties, and recommendations for future work pertaining to primary coolant pumps and primary recirculating pumps in the nuclear power industry. Five main areas are covered: pump impeller forces, fluid annuli, bearings, seals, and rotor calculations. The main conclusion is that forces in pump impellers is perhaps the least well understood area, seals have had some good design work done on them recently, fluid annuli effects are being discussed in the literature, bearing designs are fairly well known, and rotor calculations have been discussed widely in the literature. It should be noted, however, that usually the literature in a given area is not applied to pumps in nuclear power stations. The most immediate need for a combined theoretical and experimental design capability exists in mechanical face seals

The Role of Patient-Reported Outcome Measures in Value-Based Payment Reform.

Science.gov (United States)

Squitieri, Lee; Bozic, Kevin J; Pusic, Andrea L

2017-06-01

The U.S. health care system is currently experiencing profound change. Pressure to improve the quality of patient care and control costs have caused a rapid shift from traditional volume-driven fee-for-service reimbursement to value-based payment models. Under the 2015 Medicare Access and Children's Health Insurance Program Reauthorization Act, providers will be evaluated on the basis of quality and cost efficiency and ultimately receive adjusted reimbursement as per their performance. Although current performance metrics do not incorporate patient-reported outcome measures (PROMs), many wonder whether and how PROMs will eventually fit into value-based payment reform. On November 17, 2016, the second annual Patient-Reported Outcomes in Healthcare Conference brought together international stakeholders across all health care disciplines to discuss the potential role of PROs in value-based health care reform. The purpose of this article was to summarize the findings from this conference in the context of recent literature and guidelines to inform implementation of PROs in value-based payment models. Recommendations for evaluating key perspectives and measurement goals are made to facilitate appropriate use of PROMs to best benefit and amplify the voice of our patients. Copyright © 2017 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.

Final report on CCQM-K79: Comparison of value-assigned CRMs and PT materials: Ethanol in aqueous matrix

Science.gov (United States)

Hein, Sebastian; Philipp, Rosemarie; Duewer, David L.; Gasca Aragon, Hugo; Lippa, Katrice A.; Toman, Blaza

2013-01-01

-weighted generalized distance regression was used to establish the key comparison reference function (KCRF) relating the assigned values to the repeatability measurements. On the basis of leave-one-out cross-validation, all of the assigned values for all 27 materials were deemed equivalent at the 95% level of confidence. These materials were used to define the KCRF. Parametric bootstrap Monte Carlo was used to estimate 95% level-of-confidence coverage intervals for the degrees of equivalence of materials, d +/- U95(d), and of the participating NMIs, D +/- U95(D). Because of the very wide range of ethanol mass fraction in the materials, these degrees of equivalence are expressed in percent relative form: %d +/- U95(%d) and %D +/- U95(%D). The median of the absolute values of the %D for the participating NMIs is less than 0.05% with a median U95(%D) of less than 1%. These results demonstrate that the participating NMIs have the ability to correctly value-assign CRMs and proficiency test materials for ethanol in aqueous media and similar measurands. Main text. To reach the main text of this paper, click on Final Report. Note that this text is that which appears in Appendix B of the BIPM key comparison database kcdb.bipm.org/. The final report has been peer-reviewed and approved for publication by the CCQM, according to the provisions of the CIPM Mutual Recognition Arrangement (CIPM MRA).

Technology, safety, and costs of decommissioning reference nuclear research and test reactors. Main report

International Nuclear Information System (INIS)

Konzek, G.J.; Ludwick, J.D.; Kennedy, W.E. Jr.; Smith, R.I.

1982-03-01

Safety and Cost Information is developed for the conceptual decommissioning of two representative licensed nuclear research and test reactors. Three decommissioning alternatives are studied to obtain comparisons between costs (in 1981 dollars), occupational radiation doses, potential radiation dose to the public, and other safety impacts. The alternatives considered are: DECON (immediate decontamination), SAFSTOR (safe storage followed by deferred decontamination), and ENTOMB (entombment). The study results are presented in two volumes. Volume 1 (Main Report) contains the results in summary form

Main facts 1993

International Nuclear Information System (INIS)

1994-01-01

This report presents the main facts of the studies carried out by the Direction des Etudes et Recherches (DER) of Electricite de France: new applications of electricity, classical and nuclear thermal power plants, electrical equipment, environment protection, network analysis, information and informatic equipment

The Fearne Report: Sustainable Food and Wine Value Chains – Opportunity or Imperative for Australian Agrifood and Wine?

OpenAIRE

Mugford, Annabel; Ronan, Glenn

2010-01-01

Released in September 2009, Sustainable Food and Wine Value Chains is the final report of a 12 month residency in South Australia by Adelaide’s 14th Thinker in Residence, Professor Andrew Fearne. The paper overviews the residency journey and its outcomes, including a value chain research report, Vine to Dine; local food and wine enterprise/chain case studies, and the final report and its recommendations. Supply chains and value chains are differentiated as a basis for building value chain cap...

Cautionary Note on Reporting Eta-Squared Values from Multifactor ANOVA Designs

Science.gov (United States)

Pierce, Charles A.; Block, Richard A.; Aguinis, Herman

2004-01-01

The authors provide a cautionary note on reporting accurate eta-squared values from multifactor analysis of variance (ANOVA) designs. They reinforce the distinction between classical and partial eta-squared as measures of strength of association. They provide examples from articles published in premier psychology journals in which the authors…

Value engineering study final report on -- Spallation Neutron Source, Oak Ridge, Tennessee

International Nuclear Information System (INIS)

None

1999-01-01

The SNS Project has had numerous DOE/SC reviews to validate the technical baseline, management approach, cost, schedule, and Conceptual Design Report. As a result, in FY 1999 the SNS received $130 million and approval FR-om Congress to initiate Title 1 design and construction activities. Since this funding was less than requested for FY 1999 ($157 million) and validated in previous reviews, and because of improved costing information, the SNS Project team will reassess the cost and schedule baselines in an upcoming DOE review in January 1999. In preparation for this reassessment, the SNS has initiated a value engineering process to improve the design and to recover cost and contingency. Value engineering will continue throughout the life of the project, but the results described in this report are our initial efforts

Bilingual Readiness for Achieving through Valued Opportunities (Project BRAVO) Final Evaluation Report, 1992-93. OREA Report.

Science.gov (United States)

Choonoo, John

This report presents an evaluation of the Bilingual Readiness for Achieving through Valued Opportunities (Project BRAVO), an Elementary and Secondary Education Act Title VII-funded project in its first year of operation at Boys and Girls High School in Brooklyn (New York) and Louis D. Brandeis High School in Manhattan (New York). Participating…

FINANCIAL REPORTING: PERFORMANCE AND FAIR VALUE THE CASE OF THE EUROPEAN BANKING SECTOR

OpenAIRE

Elisabeth Combes-Thuelin; Lionel Escaffre

2003-01-01

International audience; Regarding financial reporting, information about performances is one of the preferred items banking institutions are referring to. Therefore, quantitative and qualitative performance indicators are a significant part of annual reports. Reporting about performances raises some other issues: valuation at cost or at fair value, registration versus disclosure. In the case of the banking industry, the accounting information disclosed is all the more important as this sector...

Electron beam irradiation of poly(perfluoro ethers): Identification of gaseous products as a result of main chain scission

International Nuclear Information System (INIS)

Pacansky, J.; Waltman, R.J.

1991-01-01

Several poly(perfluoro ethers) are exposed to electron beams to study the mechanism for main chain scission. Electron beam exposures were performed with the viscous poly(perfluoro ethers) under argon gas, and also at 9 K under vacuum, to determine mechanistic details for the chemical degradation. Here the authors report that, after main chain scission of the bulk poly(perfluoro ethers), sample weight loss is observed concomitant with evolution of gaseous products. Since this suggests that some unzipping of the polymer chain occurs, the products were identified and, most importantly, the efficiency for their formation was determined in terms of G values, and compared to known G values for main chain scission. The results show that COF 2 is the major gaseous product produced from unbranched ethers while CF 4 and COF 2 are the major products from branched polymers. The gaseous products were also exposed to the high-energy electron beam and the G values for decomposition are given

Analysis of the criteria used by the international commission on radiological protection (ICRP) to justify the setting of numerical reference values. Report No. 277

International Nuclear Information System (INIS)

Schieber, C.; Schneider, T.; Lochard, J.; Crouail, P.

2005-05-01

Following its Publication 60, ICRP has proposed nine reports specifying quantified values for dose constraints, action levels, etc. Some 25 values have been identified in all these publications. Since a few years, ICRP is preparing new recommendations in order to provide 'a more coherent and comprehensible system'. The objective of ICRP is to propose to select among the existing quantified values, a few values that could encompass all the other ones. These values are not intended to replace the currently recommended values which remain valid. In this perspective, IRSN has asked CEPN to make a review of all the values introduced in the ICRP publications in order to obtain a broad view of the rationalities proposed by ICRP in the determination of these values. The following Publications of ICRP have been reviewed: - ICRP 60 - 1990 - 1990 Recommendations of ICRP, - ICRP 62 - 1992 - Radiological protection in biomedical research, - ICRP 63 - 1992 - Principles for intervention for protection of the public in a radiological emergency, - ICRP 64 - 1993 - Protection from potential exposure: a conceptual framework, - ICRP 65 - 1993 - Protection against radon-222 at home and at work, - ICRP 68 - 1994 - Dose coefficients for intakes of radionuclides by workers, - ICRP 75 - 1997 - General principles for the radiation protection of workers, - ICRP 77 - 1997 - Radiological protection policy for the disposal of radioactive waste, - ICRP 81 - 2000 - Radiation protection recommendations as applied to the disposal of long-lived solid radioactive waste, - ICRP 82 - 2000 - Protection of the public in situations of prolonged radiation exposure. The different quantitative values found in these publications are presented in this report, grouped by type of value: individual dose limits, 'maximum' individual dose, dose constraints, exemption, action and intervention levels. The rationalities proposed by ICRP for setting these values are presented, mainly based on the quotation of ICRP

Joint Peru/United States report on Peru/United States cooperative energy assessment. Volume 1. Executive summary, main report and appendices

Energy Technology Data Exchange (ETDEWEB)

1979-08-01

In 1978, the US and Peru conducted a comprehensive assessment of Peru's energy resources, needs, and uses and developed several alternative energy strategies that utilize the available resources to meet their energy requirements. This Volume I reports the findings of the assessment and contains the executive summary, the main report, and five appendices of information that support the integrated energy supply and demand analysis. The following chapters are included: The Energy Situation in Peru (economic context and background, energy resources and production, energy consumption patterns); Reference Supply and Demand Projection (approach, procedures, and assumptions; economic projections; energy demand and supply projections; supply/demand integration; uncertainties); and The Development of Strategies and Options (the analysis of options; strategies; increased use of renewables, hydropower, coal; increased energy efficiency; and financial analysis of strategies).

Effect of duration of contrast material injection on peak enhancement times and values of the aorta, main portal vein, and liver at dynamic MDCT with the dose of contrast medium tailored to patient weight

International Nuclear Information System (INIS)

Erturk, S.M.; Ichikawa, T.; Sou, H.; Tsukamoto, T.; Motosugi, U.; Araki, T.

2008-01-01

Aim: To investigate the effects of contrast material injection duration on peak enhancement times and attenuation values of the aorta, main portal vein, and liver at MDCT when the dose of contrast material is adjusted to patient weight. Material and methods: Seventy-five patients were randomly assigned to one of five groups, with durations of injection of 25, 30, 35, 40, or 45 s. All patients were injected with 2 ml/kg iodine (300 mg/ml). Attenuation values and peak enhancement times for the aorta, main portal vein, and liver were determined. The relationship between patient weight and enhancement times and values, the differences regarding peak enhancement times, and the relationship between injection duration and enhancement values were investigated using Pearson correlation, analysis of variance (ANOVA), and Spearman rank correlation, respectively. Results: No significant correlations were seen between patient weight and peak enhancement times or values. Mean peak enhancement times for the aorta, main portal vein, and liver were 9-11 s, 18-22 s, and 30-34 s, respectively (p > 0.05). The correlations between injection duration and peak enhancement values were significant and negative. Conclusions: Regardless of patient weight and injection duration, peak enhancement times of aorta, main portal vein and liver were approximately 10, 20, and 30 s, respectively. The enhancement values tended to be higher for shorter injection durations

Values Research

Science.gov (United States)

2009-10-01

that individualistic employees in individualistic organizations and collectivistic employees in collectivistic organizations show greater job...with Parsons’ causal assumption, in the nineties values were recognized on top of the cultural control –values control norms which in turn control...determines intention which may end in behavior. 7 Defining Human Values Cross- cultural theories on values emerged in the 80s developed by three main

The value of Internet research to Danish council reporters

DEFF Research Database (Denmark)

Sparre, Kirsten

2008-01-01

This article presents the findings from qualitative interviews with nine Danish council reporters on how they use the Internet for research on council affairs. Through qualitative interviews, the article aims to qualify and expand findings from survey research on journalists' use of the Internet...... for research and asks how much value journalists add to information found on the Internet and how important Internet research is compared to other types of research. The journalists interviewed found that the council website was useful as a provider of factual information about the council and a searchable...

Ghana : Country Procurement Assessment Report, Volume 2. Main Report

OpenAIRE

World Bank

2003-01-01

This report highlights a broad array of poor procedures and practices throughout the tendering and contract management process, which have been the cause of many of Ghana's public procurement problems, and where most of the leakages in public procurement funding occur and substantial savings could be realized. Most of the procedural anomalies are now being corrected by the Public Procureme...

How Can FM Create Value to Organisations? – A critical review of papers from EuroFM Research Symposia 2013-2015

DEFF Research Database (Denmark)

Jensen, Per Anker; van der Voordt, Theo

The main purpose of this report is to provide a state of the art of research and practice in relation to the Added Value of FM. This is done by making a critical review of research papers from FM conferences (chapter 2) and by presenting the concept of Value Adding Management (chapter 3) with res......The main purpose of this report is to provide a state of the art of research and practice in relation to the Added Value of FM. This is done by making a critical review of research papers from FM conferences (chapter 2) and by presenting the concept of Value Adding Management (chapter 3...

The usefulness of fair value: the users' views within the context of the conceptual framework for financial reporting

OpenAIRE

Kluever, Izette

2012-01-01

The International Accounting Standards Board (IASB) defines the objective of financial reporting as the provision of information that is useful for decision making. Fair value is a prominent measurement basis in the financial reports of financial sector organisations. The current research integrates the concepts of fair value and usefulness in order to ascertain the extent to which fair value is deemed useful. The literature tends to group financial reporting stakeholders into distinct groups...

Quantifying the Value of Hydropower in the Electric Grid. Final Report

Energy Technology Data Exchange (ETDEWEB)

Key, T. [Energy Efficiency and Renewable Energy (EERE), Washington, DC (United States)

2013-02-01

The report summarizes a 3-year DOE study focused on defining value of hydropower assets in a changing electric grid. The study looked at existing large hydropower operations in the U.S., models for different electricity futures, markets, costs of existing and new technologies as well as trends related to hydropower investments in other parts of the world.

Isolated systems with wind power. Main report

DEFF Research Database (Denmark)

Lundsager, P.; Bindner, Henrik W.; Clausen, Niels-Erik

2001-01-01

The overall objective of this research project is to study the development of methods and guidelines rather than "universal solutions" for the use of wind energy in isolated communities. The main specific objective of the project is to develop and present amore unified and generally applicable...... approach for assessing the technical and economical feasibility of isolated power supply systems with wind energy. As a part of the project the following tasks were carried out: Review of literature, fieldmeasurements in Egypt, development of an inventory of small isolated systems, overview of end...... for Isolated Systems with Wind Power, applicable for international organisations such as donoragencies and development banks....

Underground mining of aggregates. Main report

OpenAIRE

Brown, Teresa J.; Coggan, John S.; Evans, David J.; Foster, Patrick J.; Hewitt, Jeremy; Kruyswijk, Jacob B.; Smith, Nigel; Steadman, Ellie J.

2010-01-01

This report examines the economic feasibility of underground mining for crushed rock aggregates in the UK, but particularly in the London, South East and East of England regions (the South East area of England). These regions import substantial volumes of crushed rock, primarily from the East Midlands and South West regions, requiring relatively long transport distances to market for this bulk commodity. A key part of the research was to determine whether or not aggregate could be produced an...

Precursors to potential severe core damage accidents: 1994, a status report. Volume 21: Main report and appendices A--H

International Nuclear Information System (INIS)

Belles, R.J.; Cletcher, J.W.; Copinger, D.A.; Vanden Heuvel, L.N.; Dolan, B.W.; Minarick, J.W.

1995-12-01

Nine operational events that affected eleven commercial light-water reactors (LWRs) during 1994 and that are considered to be precursors to potential severe core damage are described. All these events had conditional probabilities of subsequent severe core damage greater than or equal to 1.0 x 10 -6 . These events were identified by computer-screening the 1994 licensee event reports from commercial LWRs to identify those that could be potential precursors. Candidate precursors were then selected and evaluated in a process similar to that used in previous assessments. Selected events underwent engineering evaluation that identified, analyzed, and documented the precursors. Other events designated by the Nuclear Regulatory Commission (NRC) also underwent a similar evaluation. Finally, documented precursors were submitted for review by licensees and NRC headquarters and regional offices to ensure that the plant design and its response to the precursor were correctly characterized. This study is a continuation of earlier work, which evaluated 1969--1981 and 1984--1993 events. The report discusses the general rationale for this study, the selection and documentation of events as precursors, and the estimation of conditional probabilities of subsequent severe core damage for events. This document is bound in two volumes: Vol. 21 contains the main report and Appendices A--H; Vol. 22 contains Appendix 1

Value-based pricing

OpenAIRE

Netseva-Porcheva Tatyana

2010-01-01

The main aim of the paper is to present the value-based pricing. Therefore, the comparison between two approaches of pricing is made - cost-based pricing and value-based pricing. The 'Price sensitively meter' is presented. The other topic of the paper is the perceived value - meaning of the perceived value, the components of perceived value, the determination of perceived value and the increasing of perceived value. In addition, the best company strategies in matrix 'value-cost' are outlined. .

Analysis of the Return on Investment and Economic Impact of Education: The Economic Value of Washington's Community and Technical Colleges. Main Report

Science.gov (United States)

Washington State Board for Community and Technical Colleges, 2016

2016-01-01

Washington's Community and Technical Colleges (the colleges) serve 305,087 credit and 95,890 non-credit students. The colleges' service region, for the purpose of this report, consists of Washington State. This report assesses the impact of the colleges as a whole on the state economy and the benefits generated by the colleges for students,…

The Fermilab Main Injector Technical Design Handbook

Energy Technology Data Exchange (ETDEWEB)

None, None

1994-08-01

This report contains a description of the design, cost estimate, and construction schedule of the Fermilab Main Injector (FMI) Project. The technical, cost, and schedule baselines for the FMI Project have already been established and may be found in the Fermilab Main Injector Title I Design Report, issued in August 1992. This report updates and expands upon the design and schedule for construction of all subsystem components and associated civil construction described in the Title I Design Report. The facilities described have been designed in conformance with DOE 6430.1A, "United States Department of Energy General Design Criteria."

Identifying health insurance predictors and the main reported reasons for being uninsured among US immigrants by legal authorization status.

Science.gov (United States)

Vargas Bustamante, Arturo; Chen, Jie; Fang, Hai; Rizzo, John A; Ortega, Alexander N

2014-01-01

This study identifies differences in health insurance predictors and investigates the main reported reasons for lacking health insurance coverage between short-stayed (≤ 10 years) and long-stayed (>10 years) US immigrant adults to parse the possible consequences of the Affordable Care Act among immigrants by length of stay and documentation status. Foreign-born adults (18-64 years of age) from the 2009 California Health Interview Survey are the study population. Health insurance coverage predictors and the main reasons for being uninsured are compared across cohorts and by documentation status. A logistic-regression two-part multivariate model is used to adjust for confounding factors. The analyses determine that legal status is a strong health insurance predictor, particularly among long-stayed undocumented immigrants. Immigration status is the main reported reason for lacking health insurance. Although long-stayed documented immigrants are likely to benefit from the Affordable Care Act implementation, undocumented immigrants and short-stayed documented immigrants may encounter difficulties getting health insurance coverage. Copyright © 2013 John Wiley & Sons, Ltd.

Value of work for employees with a chronic disease.

Science.gov (United States)

Vooijs, M; Leensen, M C J; Hoving, J L; Wind, H; Frings-Dresen, M H W

2018-02-16

Most people with a chronic disease value participation in work. Knowledge is limited, however, as to what extent employees with a chronic disease value participating in work, and the main reasons for this. Limited research is available on which specific factors contribute to the perceived value of work. To evaluate main reasons for, and the extent to which employees with a chronic disease value participation in work, and factors which motivate or demotivate employees in work. A survey of members of three large patient federations was performed. Respondents had a chronic disease and were of working age. The extent and reasons for valuing work were analysed using descriptive statistics; (de)motivating aspects were qualitatively analysed using specific software. The 1683 respondents valued work with an average of 8 on a scale from 1 to 10 (1: 'work is not at all important to me' and 10: 'work is extremely important to me'). Most frequent reported reasons for valuing work were the provision of income, social contact and the ability to contribute to society. Motivational aspects for work were being financially independent, having positive social contact with colleagues or clients and having the ability to contribute to society. In contrast, negative social contact, performing useless work and having little autonomy demotivated people. Employed people with a chronic disease generally value work, mainly because it makes them financially independent, provides social contact and enables them to contribute to society. © The Author(s) 2017. Published by Oxford University Press on behalf of the Society of Occupational Medicine. All rights reserved. For Permissions, please email: journals.permissions@oup.com

Value-based pricing

Directory of Open Access Journals (Sweden)

Netseva-Porcheva Tatyana

2010-01-01

Full Text Available The main aim of the paper is to present the value-based pricing. Therefore, the comparison between two approaches of pricing is made - cost-based pricing and value-based pricing. The 'Price sensitively meter' is presented. The other topic of the paper is the perceived value - meaning of the perceived value, the components of perceived value, the determination of perceived value and the increasing of perceived value. In addition, the best company strategies in matrix 'value-cost' are outlined. .

Why should correction values be better known than the measurand true value?

International Nuclear Information System (INIS)

Pavese, Franco

2013-01-01

Since the beginning of the history of modern measurement science, the experimenters faced the problem of dealing with systematic effects, as distinct from, and opposed to, random effects. Two main schools of thinking stemmed from the empirical and theoretical exploration of the problem, one dictating that the two species should be kept and reported separately, the other indicating ways to combine the two species into a single numerical value for the total uncertainty (often indicated as 'error'). The second way of thinking was adopted by the GUM, and, generally, adopts the method of assuming that their expected value is null by requiring, for all systematic effects taken into account in the model, that corresponding 'corrections' are applied to the measured values before the uncertainty analysis is performed. On the other hand, about the value of the measurand intended to be the object of measurement, classical statistics calls it 'true value', admitting that a value should exist objectively (e.g. the value of a fundamental constant), and that any experimental operation aims at obtaining an ideally exact measure of it. However, due to the uncertainty affecting every measurement process, this goal can be attained only approximately, in the sense that nobody can ever know exactly how much any measured value differs from the true value. The paper discusses the credibility of the numerical value attributed to an estimated correction, compared with the credibility of the estimate of the location of the true value, concluding that the true value of a correction should be considered as imprecisely evaluable as the true value of any 'input quantity', and of the measurand itself. From this conclusion, one should derive that the distinction between 'input quantities' and 'corrections' is not justified and not useful

From a declaration of values to the creation of value in global health: a report from Harvard University's Global Health Delivery Project.

Science.gov (United States)

Kim, J Y; Rhatigan, J; Jain, S H; Weintraub, R; Porter, M E

2010-01-01

To make best use of the new dollars available for the treatment of disease in resource-poor settings, global health practice requires a strategic approach that emphasises value for patients. Practitioners and global health academics should seek to identify and elaborate the set of factors that drives value for patients through the detailed study of actual care delivery organisations in multiple settings. Several frameworks can facilitate this study, including the care delivery value chain. We report on our efforts to catalyse the study of health care delivery in resource-limited settings in the hope that this inquiry will lead to insights that can improve the health of the neediest worldwide.

Professional values and reported behaviours of doctors in the USA and UK: quantitative survey

Science.gov (United States)

Rao, Sowmya R; Sibbald, Bonnie; Hann, Mark; Harrison, Stephen; Walter, Alex; Guthrie, Bruce; Desroches, Catherine; Ferris, Timothy G; Campbell, Eric G

2011-01-01

Background The authors aimed to determine US and UK doctors' professional values and reported behaviours, and the extent to which these vary with the context of care. Method 1891 US and 1078 UK doctors completed the survey (64.4% and 40.3% response rate respectively). Multivariate logistic regression was used to compare responses to identical questions in the two surveys. Results UK doctors were more likely to have developed practice guidelines (82.8% UK vs 49.6% US, pretribution. UK doctors were more likely than US doctors to agree that significant medical errors should always be disclosed to patients. More US doctors reported that they had not disclosed an error to a patient because they were afraid of being sued. Discussion The context of care may influence both how professional values are expressed and the extent to which behaviours are in line with stated values. Doctors have an important responsibility to develop their healthcare systems in ways which will support good professional behaviour. PMID:21383386

AMCP Partnership Forum: Improving Quality, Value, and Outcomes with Patient-Reported Outcomes.

Science.gov (United States)

2018-03-01

Patient-reported outcomes (PROs), which provide a direct measure of a patient's health status or treatment preferences, represent a key component of the shift toward patient-centered health care. PROs can measure the state of a patient's disease-specific and overall health throughout the care continuum, enabling them to have a variety of uses for key health care stakeholders. Currently, PROs are used in drug development, aligning patient and clinician goals in care, quality-of-care measures, and coverage and reimbursement decisions. While there have been significant strides by key health care stakeholders to further the development and use of PROs, there are a number of challenges limiting more widespread use. In light of these current challenges and the potential for PROs to improve health care quality and value, on October 19, 2017, the Academy of Managed Care Pharmacy convened a forum of key stakeholders representing patients, payers, providers, government, and pharmaceutical companies to discuss and identify solutions to the current challenges and barriers to further use of PROs. These discussions informed the development of participants' ideal future state in which PROs maximize the goals of all health care stakeholders and the actionable steps required to make the future state a reality. While stakeholders shared unique perspectives throughout the forum, they had consensus on 2 overarching issues: the importance of PROs in defining value, improving patient care, and implementing value-based payment models and the need for strong organizational and operational systems to achieve optimal adoption and use. Participants identified several key challenges in PRO use and adoption: achieving a representative patient population, inclusion of PRO data in medication labels, the necessity for both standardized and customizable PROs, and operational and organizational barriers to collecting and analyzing PROs. To overcome these challenges, participants recommended that

VALUATION OF OPEN SOURCE SOFTWARE: HOW DO YOU PUT A VALUE ON FREE?

Directory of Open Access Journals (Sweden)

Jesús García-García

2013-04-01

Full Text Available The aim of this study is to assess the financial reporting framework applied to open source software. Open sourcing software developments means sharing technology and resources with communities worldwide to help eliminate the digital divide, create economic opportunity, and support equal access to technology. Therefore, a methodological approach is needed to assess properly the performance and the value generation potential and to put such measure into organizational reports. International financial reporting framework is checked over conditions to allow value recognition of open sourced assets. Linux kernel development value is estimated to reflect worth of open source developments despite absence of book value due to inexistence of a single cost source. Several attempts to estimate a valuation of open source software have been performed previously. However, this study is the first to judge suitability of accounting framework to report on this value. The main finding is that open sourced assets do not fully accomplish conditions to be included in financial reports. We seek to stimulate academic and professional debate about the pursuit of valuation of a large and efficient ecosystem of software innovation, freely available to society.

Performance and main characteristic parameters of the Cairo fourier diffractometer facility at the ET-RR-1 reactor

International Nuclear Information System (INIS)

Maayouf, R.M.A.; Abdel-Latif, I.; El-Kady, A.; El-Shafey, A.; Khalil, M.; El-Shaer, Y.

1997-05-01

This report represents the results of measurements performed recently with the Cairo Fourier diffractometer facility (CFDF). The main components of the CFDF were supplied by the IAEA according to the technical assistance project EGY/1/022. The CFDF performance is assessed and the main parameters are given. The neutron guide system attached to the CFDF provides a thermal neutron flux ∼ 10 6 n/cm 2 .sec at the sample position; free from fast neutrons and gamma rays background. It has been found, from measurements with different powder samples, that such value of the thermal neutron flux is adequate for neutron diffraction measurements, at scattering angle 2θ 90 deg. and D values between 0.7A and 2.5A; with 52% resolution. (author). 26 refs, 10 figs, 2 tabs

TAX EVASION, LEVEL OF INTERNET CORPORATE REPORTING AND FIRM VALUE: EVIDENCE FROM INDONESIAN MANUFACTURING FIRMS

Directory of Open Access Journals (Sweden)

Asmoro P.S.

2018-03-01

Full Text Available As a developing country that accumulates its source of revenue to taxes, Indonesia is not spared from tax compliance issues. The low level of tax compliance indicates a different point of view between the government and the Taxpayer. The low level of tax compliance indicates a different point of view between the government and the Taxpayer. Taxpayers still consider the obligation to pay taxes as an expense that can reduce their income or profits. Therefore, the rational Taxpayer will try to minimize the tax burden. One of them is by doing Tax Evasion. Taxation management is more often done by the Taxpayer Agency, especially the Manufacturing company. This is because the company has a very high business risk. Tax Evasion can increase organizational complexity which in turn can reduce financial transparency. Therefore, companies are required to disclose more information and provide flexible reporting systems that facilitate stakeholders. This encourages companies in the world to take advantage of the development of information technology and interconnection networking through internet corporate reporting. Utilization of internet corporate reporting is expected to increase the value of the company. This study aims to analyze the relationship between the concept of Tax Evasion, the level of internet corporate reporting disclosure, and the firm value. The results showed that the three hypotheses in this study were accepted. Tax Evasion affects the level of internet corporate reporting disclosure. In addition, Tax Evasion also directly or indirectly influence the firm value through the level disclosure of internet corporate reporting.

THE CURRENT STATE OF KNOWLEDGE IN THE VALUE RELEVANCE RESEARCH FIELD

Directory of Open Access Journals (Sweden)

Carmen- Alexandra BALTARIU

2015-04-01

Full Text Available The purpose of this paper is to assess the scientific literature referring to the value relevance of reported accounting information over a twelve year period starting from 2002. The approach of the paper is a theoretical (conceptual one. In order to complete the purpose of the paper we selected as research method the longitudinal qualitative analysis. The qualitative analysis carried out presents a deductive character. Our conclusions regarding the general characteristics of the research field pertaining to the value relevance of reported accounting information are drawn based on the main results and scientific contributions identified in the research field of interest.

The radiological situation at the atolls of Mururoa and Fangataufa. Main report

International Nuclear Information System (INIS)

1998-01-01

- the Tazieff Mission of June 1982, the Atkinson Mission of October 1983 and the Cousteau Mission of June 1987 - were in the public domain. Issues raised by these missions guided the IAC in the choice of certain topics to be addressed in the Study. The Main Report (which includes the Executive Summary) is a distillation of the large amount of scientific work carried out in the course of the Study, which is described in detail in the accompanying six volume Technical Report

Maine winter roads : salt, safety, environment and cost.

Science.gov (United States)

2010-02-01

This report presents the results of a fourteen-month effort by a research team from the University of : Maine in cooperation with the Maine Department of Transportation (MaineDOT) to conduct : research, engage stakeholders, provide information, and f...

MINU Main Injector Neutrino Upgrade: Conceptual Design Report

Energy Technology Data Exchange (ETDEWEB)

Bogert, Dixon [Fermilab; Alber, Russ [Fermilab

2007-02-01

This Conceptual Design Report (CDR) is intended to be a selfconsistent basis for a project baseline cost estimate. It is not a Title 1 report and has not answered every technical design question. The current level of contingency is believed to be consistent with the degree of technical confidence in the design at this stage. It is recognized that some basic construction concerns will be reviewed and optimized during the remaining stages of the project.

13-colour photometry of pre-main sequence stars: preliminary report and results

Energy Technology Data Exchange (ETDEWEB)

Chavarria-K, C; de Lara, E [Universidad Nacional Autonoma de Mexico, Mexico City. Inst. de Astronomia

1981-01-01

Broad (UBVRI) and intermediate (13-colour) band photometry of 160 stars selected mainly from the Herbig Rao catalogue are being carried on currently, mainly to complement the published data of these stars in the optical window (for example shortward of the Balmer and longward of the Paschen discontinuities). The 13-colour photometric system and its applications to pre-main sequences stars are briefly discussed. First results are presented.

Diagnostic Value of Multidetector CT and Its Multiplanar Reformation, Volume Rendering and Virtual Bronchoscopy Postprocessing Techniques for Primary Trachea and Main Bronchus Tumors.

Directory of Open Access Journals (Sweden)

Mingyue Luo

Full Text Available To evaluate the diagnostic value of multidetector CT (MDCT and its multiplanar reformation (MPR, volume rendering (VR and virtual bronchoscopy (VB postprocessing techniques for primary trachea and main bronchus tumors.Detection results of 31 primary trachea and main bronchus tumors with MDCT and its MPR, VR and VB postprocessing techniques, were analyzed retrospectively with regard to tumor locations, tumor morphologies, extramural invasions of tumors, longitudinal involvements of tumors, morphologies and extents of luminal stenoses, distances between main bronchus tumors and trachea carinae, and internal features of tumors. The detection results were compared with that of surgery and pathology.Detection results with MDCT and its MPR, VR and VB were consistent with that of surgery and pathology, included tumor locations (tracheae, n = 19; right main bronchi, n = 6; left main bronchi, n = 6, tumor morphologies (endoluminal nodes with narrow bases, n = 2; endoluminal nodes with wide bases, n = 13; both intraluminal and extraluminal masses, n = 16, extramural invasions of tumors (brokethrough only serous membrane, n = 1; 4.0 mm-56.0 mm, n = 14; no clear border with right atelectasis, n = 1, longitudinal involvements of tumors (3.0 mm, n = 1; 5.0 mm-68.0 mm, n = 29; whole right main bronchus wall and trachea carina, n = 1, morphologies of luminal stenoses (irregular, n = 26; circular, n = 3; eccentric, n = 1; conical, n = 1 and extents (mild, n = 5; moderate, n = 7; severe, n = 19, distances between main bronchus tumors and trachea carinae (16.0 mm, n = 1; invaded trachea carina, n = 1; >20.0 mm, n = 10, and internal features of tumors (fairly homogeneous densities with rather obvious enhancements, n = 26; homogeneous density with obvious enhancement, n = 1; homogeneous density without obvious enhancement, n = 1; not enough homogeneous density with obvious enhancement, n = 1; punctate calcification with obvious enhancement, n = 1; low density

Diagnostic Value of Multidetector CT and Its Multiplanar Reformation, Volume Rendering and Virtual Bronchoscopy Postprocessing Techniques for Primary Trachea and Main Bronchus Tumors.

Science.gov (United States)

Luo, Mingyue; Duan, Chaijie; Qiu, Jianping; Li, Wenru; Zhu, Dongyun; Cai, Wenli

2015-01-01

To evaluate the diagnostic value of multidetector CT (MDCT) and its multiplanar reformation (MPR), volume rendering (VR) and virtual bronchoscopy (VB) postprocessing techniques for primary trachea and main bronchus tumors. Detection results of 31 primary trachea and main bronchus tumors with MDCT and its MPR, VR and VB postprocessing techniques, were analyzed retrospectively with regard to tumor locations, tumor morphologies, extramural invasions of tumors, longitudinal involvements of tumors, morphologies and extents of luminal stenoses, distances between main bronchus tumors and trachea carinae, and internal features of tumors. The detection results were compared with that of surgery and pathology. Detection results with MDCT and its MPR, VR and VB were consistent with that of surgery and pathology, included tumor locations (tracheae, n = 19; right main bronchi, n = 6; left main bronchi, n = 6), tumor morphologies (endoluminal nodes with narrow bases, n = 2; endoluminal nodes with wide bases, n = 13; both intraluminal and extraluminal masses, n = 16), extramural invasions of tumors (brokethrough only serous membrane, n = 1; 4.0 mm-56.0 mm, n = 14; no clear border with right atelectasis, n = 1), longitudinal involvements of tumors (3.0 mm, n = 1; 5.0 mm-68.0 mm, n = 29; whole right main bronchus wall and trachea carina, n = 1), morphologies of luminal stenoses (irregular, n = 26; circular, n = 3; eccentric, n = 1; conical, n = 1) and extents (mild, n = 5; moderate, n = 7; severe, n = 19), distances between main bronchus tumors and trachea carinae (16.0 mm, n = 1; invaded trachea carina, n = 1; >20.0 mm, n = 10), and internal features of tumors (fairly homogeneous densities with rather obvious enhancements, n = 26; homogeneous density with obvious enhancement, n = 1; homogeneous density without obvious enhancement, n = 1; not enough homogeneous density with obvious enhancement, n = 1; punctate calcification with obvious enhancement, n = 1; low density without

The Value(s) of Civil Leaders : A Study into the Influence of Governance Context on Public Value Orientation

NARCIS (Netherlands)

de Waal, Steven

2014-01-01

The main research question of the dissertation is: What values motivate and direct civil leaders and to what extent are the values shaped by the institutional context in which these leaders operate? This central question was divided into three research questions. 1. Do civil leaders have a common

Main requirements and criteria for State nuclear material control and accounting

International Nuclear Information System (INIS)

Ryazanov, B.G.; Goryunov, V.K.; Erastov, V.V.

1999-01-01

The paper presents comments and substantiation of the main requirements and criteria for the State nuclear materials (NM) control and accounting system in the draft of the federal Main regulations of NM control and accounting. The State NM control and accounting system structure and design principles, the list of nuclear and special non-nuclear materials which are subject to the control and accounting, NM control and accounting principles are considered. Measurement system for the values for NM control and accounting and measurement assurance program, NM transfer procedures, physical inventory taking, closing a material balance and evaluation of inventory difference and balance closure of bulk form NM are shown. Accounting units in the inventory, the system accounting report documentation and preliminary notifications, the NM control and accounting arrangement, the federal and departmental control in the State NM control and accounting system, the State NM control and accounting system supervision and requirement to the personnel carrying out the NM control and accounting are discussed [ru

How “Point Blindness” Dilutes the Value of Stock Market Reports

OpenAIRE

Lupia, Arthur; Grafstrom, Cassandra; Krupnikov, Yanna; Levine, Adam Seth; MacMillan, William; McGovern, Erin

2008-01-01

The stock index “point” is a focal component of financial news reports. While much attention is paid to changes in stock index point totals, few people realize that the value of a stock index “point” varies (and has recently declined). We call this perceptual phenomenon “point blindness” and explain its threat to investors. Simple changes in media presentations of stock index information can counter point blindness. These changes are easy to implement and can help audiences make better financ...

Cultural Diffusion Was the Main Driving Mechanism of the Neolithic Transition in Southern Africa

Science.gov (United States)

Jerardino, Antonieta; Fort, Joaquim; Isern, Neus; Rondelli, Bernardo

2014-01-01

It is well known that the Neolithic transition spread across Europe at a speed of about 1 km/yr. This result has been previously interpreted as a range expansion of the Neolithic driven mainly by demic diffusion (whereas cultural diffusion played a secondary role). However, a long-standing problem is whether this value (1 km/yr) and its interpretation (mainly demic diffusion) are characteristic only of Europe or universal (i.e. intrinsic features of Neolithic transitions all over the world). So far Neolithic spread rates outside Europe have been barely measured, and Neolithic spread rates substantially faster than 1 km/yr have not been previously reported. Here we show that the transition from hunting and gathering into herding in southern Africa spread at a rate of about 2.4 km/yr, i.e. about twice faster than the European Neolithic transition. Thus the value 1 km/yr is not a universal feature of Neolithic transitions in the world. Resorting to a recent demic-cultural wave-of-advance model, we also find that the main mechanism at work in the southern African Neolithic spread was cultural diffusion (whereas demic diffusion played a secondary role). This is in sharp contrast to the European Neolithic. Our results further suggest that Neolithic spread rates could be mainly driven by cultural diffusion in cases where the final state of this transition is herding/pastoralism (such as in southern Africa) rather than farming and stockbreeding (as in Europe). PMID:25517968

The distribution of P-values in medical research articles suggested selective reporting associated with statistical significance.

Science.gov (United States)

Perneger, Thomas V; Combescure, Christophe

2017-07-01

Published P-values provide a window into the global enterprise of medical research. The aim of this study was to use the distribution of published P-values to estimate the relative frequencies of null and alternative hypotheses and to seek irregularities suggestive of publication bias. This cross-sectional study included P-values published in 120 medical research articles in 2016 (30 each from the BMJ, JAMA, Lancet, and New England Journal of Medicine). The observed distribution of P-values was compared with expected distributions under the null hypothesis (i.e., uniform between 0 and 1) and the alternative hypothesis (strictly decreasing from 0 to 1). P-values were categorized according to conventional levels of statistical significance and in one-percent intervals. Among 4,158 recorded P-values, 26.1% were highly significant (P values values equal to 1, and (3) about twice as many P-values less than 0.05 compared with those more than 0.05. The latter finding was seen in both randomized trials and observational studies, and in most types of analyses, excepting heterogeneity tests and interaction tests. Under plausible assumptions, we estimate that about half of the tested hypotheses were null and the other half were alternative. This analysis suggests that statistical tests published in medical journals are not a random sample of null and alternative hypotheses but that selective reporting is prevalent. In particular, significant results are about twice as likely to be reported as nonsignificant results. Copyright © 2017 Elsevier Inc. All rights reserved.

Technology, Safety and Costs of Decommissioning a Reference Low-Level Waste Burial Ground. Main Report

International Nuclear Information System (INIS)

Murphy, E. S.; Holter, G. M.

1980-01-01

Safety and cost information are developed for the conceptual decommissioning of commercial low-level waste (LLW) burial grounds. Two generic burial grounds, one located on an arid western site and the other located on a humid eastern site, are used as reference facilities for the study. The two burial grounds are assumed to have the same site capacity for waste, the same radioactive waste inventory, and similar trench characteristics and operating procedures. The climate, geology. and hydrology of the two sites are chosen to be typical of real western and eastern sites. Volume 1 (Main Report) contains background information and study results in summary form.

Technology, Safety and Costs of Decommissioning a Reference Low-Level Waste Burial Ground. Main Report

Energy Technology Data Exchange (ETDEWEB)

Murphy, E. S.; Holter, G. M.

1980-06-01

Safety and cost information are developed for the conceptual decommissioning of commercial low-level waste (LLW) burial grounds. Two generic burial grounds, one located on an arid western site and the other located on a humid eastern site, are used as reference facilities for the study. The two burial grounds are assumed to have the same site capacity for waste, the same radioactive waste inventory, and similar trench characteristics and operating procedures. The climate, geology. and hydrology of the two sites are chosen to be typical of real western and eastern sites. Volume 1 (Main Report) contains background information and study results in summary form.

Value concepts and value based collaboration in building projects

DEFF Research Database (Denmark)

Jensen, Per Anker

2005-01-01

Value has in recent years become a popular term in management theory and practice in general as well as in economic theory and architectural management. This paper attempts to clarify the various uses and meanings of concepts of value/values. Six different value concepts are identified. The ori......-gin and use of value concepts in classic and modern economic theory and in management theory is outlined. The question of objectivity and subjectivity is discussed in relation to economic value and customer value. Value creation is put in relation to development in products and processes and a number...... of design strategies are identified. The concept and methods of value based management and collaboration is discussed in this context. The paper is mainly theoretical and based on work during a MBA study in 2002-04 as well as many years of experience as building client and facilities manager....

Breast calcifications. A standardized mammographic reporting and data system to improve positive predictive value

International Nuclear Information System (INIS)

Perugini, G.; Bonzanini, B.; Valentino, C.

1999-01-01

The purpose of this work is to investigate the usefulness of a standardized reporting and data system in improving the positive predictive value of mammography in breast calcifications. Using the Breast Imaging Reporting and Data System lexicon developed by the American College of Radiology, it is defined 5 descriptive categories of breast calcifications and classified diagnostic suspicion of malignancy on a 3-grade scale (low, intermediate and high). Two radiologists reviewed 117 mammographic studies selected from those of the patients submitted to surgical biopsy for mammographically detected calcifications from January 1993 to December 1997, and classified them according to the above criteria. The positive predictive value was calculated for all examinations and for the stratified groups. Defining a standardized system for assessing and describing breast calcifications helps improve the diagnostic accuracy of mammography in clinical practice [it

Problems with Cash and Other Non-Operating Assets Value in the Process of Valuing Company

Directory of Open Access Journals (Sweden)

Piotr Szczepankowski

2007-12-01

Full Text Available In economic practice the process of valuing enterprises is based on potential earnings from companies operating assets ñ operating fixed assets and operating working capital. Cash and other non-operating assets (mainly financial are treated as unproductive, non-income assets. Eventually, in process of pricing their current, accounting value is added to income value of enterprise or cash is treated as source for quick covering the debts of firm, what of course indirectly improve for better value of equity (the lower financial risk. Not taking into account the profitable influence of cash value and other non-operating assets can negatively affect on result of final value of enterprise, reducing it. In the article two alternative approaches (separate and inclusive of cash value is presented. Also main determinants of estimating value of cash are described as well as potential threats of its valuation.

Prognostic value of N-terminal pro-B-type natriuretic peptide in patients with acute coronary syndromes undergoing left main percutaneous coronary intervention.

Science.gov (United States)

Jaberg, Laurenz; Toggweiler, Stefan; Puck, Marietta; Frank, Michelle; Rufibach, Kaspar; Lüscher, Thomas F; Corti, Roberto

2011-01-01

Patients undergoing acute left main (LM) coronary artery revascularization have a high mortality and natriuretic peptides such as N-terminal pro-B-type (NT-proBNP) have been shown to have prognostic value in patients with acute coronary syndromes. The present study looked at the prognostic value of NT-proBNP in these patients. We studied all consecutive patients undergoing acute LM coronary artery percutaneous coronary intervention between January 2005 and December 2008 in whom NT-proBNP was measured (n=71). We analyzed the clinical characteristics and the short- and long-term outcomes in relation to NT-proBNP level at admission. Median NT-proBNP was 1,364 ng/L, ranging from 46 to 70,000 ng/L. NT-proBNP was elevated in 63 (89%) patients and was ≥1,000ng/L in 42 (59%). Log NT-proBNP (hazard ratio [HR] 3.51, 95% confidence interval [CI] 1.55-7.97, P=0.003) and left ventricular ejection fraction (HR 0.95, 95%CI 0.91-0.99, P=0.007) were predictors for all-cause mortality. Log NT-proBNP was the only independent significant predictor of cardiovascular mortality. In-hospital mortality was 0% for patients with NT-proBNP value for NT-proBNP in patients undergoing acute LM coronary artery intervention.

FAIR VALUE IN FINANCIAL STATEMENTS – ADVANTAGES AND DISADVANTAGES

Directory of Open Access Journals (Sweden)

Miroslav Škoda

2012-01-01

Full Text Available Nowadays, there are many demands coming from all over the world to establish or to secure the possibility of comparability of the information provided in financial statements, and to make this information as reliable and accurate as possible, and therefore making it useful and beneficial for anyone who uses them. These requests demand adjustment of the content of accounted data in every single country, which might have its own accounting standards, to international norms of accounting. Substantial form of the synchronization or unification that attempts to harmonize accounting is the International Accounting Standards / International Financial Reporting Standards (IAS/IFRS, which are mainly focusing on financial statements, and seeking the solutions for problems connected with it. Financial statements, being one of the main concerns of the IAS/IFRS that should lead to a better comparability, higher predication and also to achieve higher utility for users, is getting more and more important. One of the tools that should help achieve these demands in financial statements is called “Fair value”. Despite the intents and plans, however it is still quite difficult to establish, whether its contribution to the improvement of accounting standards is really beneficial. Main aim of this paper is to examine and depict the advantages and disadvantages connected to the fair value, providing the reader with objective information and thorough insight into the problems and benefits of fair value.Partial objectives of this paper are to define the concept of fair value, to provide information about theoretical background and evolution of fair value and to examine and describe the possible future development of fair value.

The role of attitudes about vaccine safety, efficacy, and value in explaining parents' reported vaccination behavior.

Science.gov (United States)

Lavail, Katherine Hart; Kennedy, Allison Michelle

2013-10-01

To explain vaccine confidence as it related to parents' decisions to vaccinate their children with recommended vaccines, and to develop a confidence measure to efficiently and effectively predict parents' self-reported vaccine behaviors. A sample of parents with at least one child younger than 6 years (n = 376) was analyzed using data from the HealthStyles 2010 survey. Questions were grouped into block variables to create three confidence constructs: value, safety, and efficacy. Regression equations controlling for demographic characteristics were used to identify the confidence construct(s) that best predicted parents' self-reported vaccination decisions (accept all, some, or none of the recommended childhood vaccines). Among the three constructs evaluated, confidence in the value of vaccines, that is the belief that vaccines are important and vaccinating one's children is the right thing to do, was the best predictor of parents' vaccine decisions, F(2, 351) = 119.199, p parents' self-reported vaccine decisions. Confidence in the safety or efficacy of vaccines failed to account for additional significant variance in parent-reported vaccination behavior. Confidence in the value of vaccines is a helpful predictor of parent-reported vaccination behavior. Attitudinal constructs of confidence in the safety and efficacy of vaccines failed to account for additional significant variance in parents' vaccination behaviors. Future research should assess the role of vaccine knowledge and tangible barriers, such as access and cost, to further explain parents' vaccination behaviors.

Analysis of a main steam isolation value closure anticipated transient without scram in a boiling water reactor

International Nuclear Information System (INIS)

Liaw, T.J.; Pan, C.; Chen, G.S.

1989-01-01

Anticipated transient without scram (ATWS) could be a major accident sequence with possible core melt and containment damage in a boiling water reactor (BWR). The behavior of a BWR/6 during a main steam isolation valve closure ATWS is investigated using the best-estimate computer program, RETRAN-02. The effects of both makeup coolant and boron injection on the reactor behavior are studied. It is found that the BWR/6 behaves similarly to the BWR/2 and BWR/4. Without boron injection and makeup coolant, the reactor loses its coolant inventory very quickly and the reactor power drops rapidly to ∼ 16% of rated power due to negative void reactivity. With coolant makeup from the high-pressure core spray and the reactor core isolation cooling systems, the rector reaches a quasi-steady-state condition after an initially rapidly changing transient. The dome pressure, downcomer water level, and core power oscillate around a mean value; the average core power is ∼ 15%, which is approximately equal to the power needed to heat and evaporate the subcooled makeup coolant. Lower boron concentrations in the core tend to complicate reactor behavior due to the combination of two competing phenomena: the negative boron reactivity and the positive reactivity caused by a void collapse

Data Qualification Report: Calculated Porosity and Porosity-Derived Values for Lithostratigraphic Units for use on the Yucca Mountain Project

Energy Technology Data Exchange (ETDEWEB)

P. Sanchez

2001-05-30

The qualification is being completed in accordance with the Data Qualification Plan DQP-NBS-GS-000006, Rev. 00 (CRWMS M&O 2001). The purpose of this data qualification activity is to evaluate for qualification the unqualified developed input and porosity output included in Data Tracking Number (DTN) M09910POROCALC.000. The main output of the analyses documented in DTN M09910POROCALC.000 is the calculated total porosity and effective porosity for 40 Yucca Mountain Project boreholes. The porosity data are used as input to Analysis Model Report (AMR) 10040, ''Rock Properties Model'' (MDL-NBS-GS-000004, Rev. 00), Interim Change Notice [ICN] 02 (CRWMS M&O 2000b). The output from the rock properties model is used as input to numerical physical-process modeling within the context of a relationship developed in the AMR between hydraulic conductivity, bound water and zeolitic zones for use in the unsaturated zone model. In accordance with procedure AP-3.15Q, the porosity output is not used in the direct calculation of Principal Factors for post-closure safety or disruptive events. The original source for DTN M09910POROCALC.000 is a Civilian Radioactive Waste Management System (CRWMS) Management and Operating Contractor (M&O) report, ''Combined Porosity from Geophysical Logs'' (CRWMS M&O 1999a and hereafter referred to as Rael 1999). That report recalculated porosity results for both the historical boreholes covered in Nelson (1996), and the modern boreholes reported in CRWMS M&O (1996a,b). The porosity computations in Rael (1999) are based on density-porosity mathematical relationships requiring various input parameters, including bulk density, matrix density and air and/or fluid density and volumetric water content. The main output is computed total porosity and effective porosity reported on a foot-by-foot basis for each borehole, although volumetric water content is derived from neutron data as an interim output. This qualification

Data Qualification Report: Calculated Porosity and Porosity-Derived Values for Lithostratigraphic Units for use on the Yucca Mountain Project

International Nuclear Information System (INIS)

P. Sanchez

2001-01-01

The qualification is being completed in accordance with the Data Qualification Plan DQP-NBS-GS-000006, Rev. 00 (CRWMS M and O 2001). The purpose of this data qualification activity is to evaluate for qualification the unqualified developed input and porosity output included in Data Tracking Number (DTN) M09910POROCALC.000. The main output of the analyses documented in DTN M09910POROCALC.000 is the calculated total porosity and effective porosity for 40 Yucca Mountain Project boreholes. The porosity data are used as input to Analysis Model Report (AMR) 10040, ''Rock Properties Model'' (MDL-NBS-GS-000004, Rev. 00), Interim Change Notice [ICN] 02 (CRWMS M and O 2000b). The output from the rock properties model is used as input to numerical physical-process modeling within the context of a relationship developed in the AMR between hydraulic conductivity, bound water and zeolitic zones for use in the unsaturated zone model. In accordance with procedure AP-3.15Q, the porosity output is not used in the direct calculation of Principal Factors for post-closure safety or disruptive events. The original source for DTN M09910POROCALC.000 is a Civilian Radioactive Waste Management System (CRWMS) Management and Operating Contractor (M and O) report, ''Combined Porosity from Geophysical Logs'' (CRWMS M and O 1999a and hereafter referred to as Rael 1999). That report recalculated porosity results for both the historical boreholes covered in Nelson (1996), and the modern boreholes reported in CRWMS M and O (1996a,b). The porosity computations in Rael (1999) are based on density-porosity mathematical relationships requiring various input parameters, including bulk density, matrix density and air and/or fluid density and volumetric water content. The main output is computed total porosity and effective porosity reported on a foot-by-foot basis for each borehole, although volumetric water content is derived from neutron data as an interim output. This qualification report uses

Final report on CCQM-K80: Comparison of value-assigned CRMs and PT materials: Creatinine in human serum

Science.gov (United States)

Camara, Johanna E.; Duewer, David L.; Gasca Aragon, Hugo; Lippa, Katrice A.; Toman, Blaza

2013-01-01

regression was used to establish the key comparison reference function (KCRF) relating the assigned values to the repeatability measurements. Parametric bootstrap Monte Carlo was used to estimate 95% level-of-confidence coverage intervals for the degrees of equivalence of materials, d +/- U95(d), and of the participating NMIs, D +/- U95(D). Because of the wide range of creatinine mass fraction in the materials, these degrees of equivalence are expressed in percent relative form: %d +/- U95(%d) and %D +/- U95(%D). On the basis of leave-one-out cross-validation, the assigned values for 16 of the 17 materials were deemed equivalent at the 95% level of confidence. These materials were used to define the KCRF. The excluded material was identified as having a marginally underestimated assigned uncertainty, giving it large and potentially anomalous influence on the KCRF. However, this material's %d of 1.4 +/- 1.5 indicates that it is equivalent with the other materials at the 95% level of confidence. The median |%d| for all 17 of the materials is 0.3 with a median U95(%d) of 1.9. All of these higher-order CRMs for creatinine in human serum are equivalent within their assigned uncertainties. The median |%D| for the participating NMIs is 0.3 with a median U95(%D) of 2.1. These results demonstrate that all participating NMIs have the ability to correctly value-assign CRMs and proficiency test materials for creatinine in human serum and similar measurands. Main text. To reach the main text of this paper, click on Final Report. Note that this text is that which appears in Appendix B of the BIPM key comparison database kcdb.bipm.org/. The final report has been peer-reviewed and approved for publication by the CCQM, according to the provisions of the CIPM Mutual Recognition Arrangement (CIPM MRA).

Effects of the Option "Fair Value" on the Entity's Financial Position and Assets

OpenAIRE

Todea Nicolae; Udrea Ana Maria; Cioca Ionela Cornelia

2013-01-01

The purpose of this article is to present issues of assessment and reassessment of tangible assets due to fair value in the context of harmonization of national accounting regulations with International Financial Reporting Standards. The main objectives considered when drafting the article are to identify both tangible Romanian accounting standards and according to the international presentation on the effects of fair value and their subsequent assessment of the entity's financial position an...

Getting Value out of Value-Added: Report of a Workshop

Science.gov (United States)

Braun, Henry, Ed.; Chudowsky, Naomi, Ed.; Koenig, Judith, Ed.

2010-01-01

Value-added methods refer to efforts to estimate the relative contributions of specific teachers, schools, or programs to student test performance. In recent years, these methods have attracted considerable attention because of their potential applicability for educational accountability, teacher pay-for-performance systems, school and teacher…

EXAMINE THE PAST FOR GOING FURTHER: A LITERATURE REVIEW IN THE FIELD OF FAIR VALUE

Directory of Open Access Journals (Sweden)

Andreicovici Ionela - Irina

2011-12-01

Full Text Available The current study is part of the scientific approach being assumed at the beginning of the Ph.D. as the theme 'New valence of evaluation in accounting' under the guidance of prof. univ. dr. Dumitru Matis. This article aims to realize a more comprehensive study of relevant literature in accounting with fair value as the main subject. We have built our study attempting to answer the following research questions: How much fair value activity has there been since 2008? What research topics are being addressed? Who is leading fair value research? What are the limitations of current research? To achieve our proposed objectives we analyzed two databases (Science Direct and Business Source Premier during 2008-2011, analyzing in detail a total of 22 articles divided into five specific research directions: international regulations on fair value accounting, fair Value Accounting and Financial Crisis, financial reporting at fair value, the relevance of fair value and fair value versus historical cost. With this research we try to see 'what is known' in the field of fair value so far . In addition to qualitative analysis which we performed to discover the interest of researchers in this field, we conducted a quantitative analysis concerning the reported studies , being divided into research themes, research methodology and year of the article publication. Quantitative research results are those anticipated, that the most 'fair value activity ' took place in 2008 and 2009, surveys having as main research theme international regulations on fair value accounting.

IWR-MAIN Water Use Forecasting System. Version 5.1. User’s Manual and System Description

Science.gov (United States)

1987-12-01

fflr Fr opv U.S. Army Corps of Engineers Water Resources Support Center JUNE 1988 Institute for Water Resources IWR REPORT 88-R-6 IWR-MAIN WATER USE... Indoor Use) 1-40 Screen 16.3 - Reduction Factors (Outdoor Use) 141 Screen 16.4 - Reduction Factors (Maximum-Day Use) 1-42 Screen 17.1 - Determination...in the Library of Conservation Coefficients: Indoor Dimension 11-74 1-20 Interaction Factor Values in the Library of Conservation Coefficients

Gr-50 values for vegetables useful in agriculture in Cuba

International Nuclear Information System (INIS)

Perez Talavera, S.; Labrada, A.

1988-01-01

For more than 15 years we have tried to use in Cuba ionizing radiations for the genetic improvement of plants without any encouraging results. This is so mainly because the dose values to be used were taken from reports which appeared in specialized literature most of it from countries in cold or temperature zones. Two Cuban researchers proved that cuban varieties are more resistant to radiations than the ones reported in literature, thus the need to make a radiosensitivity table which would allow improvers to use successfully the radio mutational method in cuban agriculture

Current Russian patriotism: matter, features, main directions

Directory of Open Access Journals (Sweden)

Lutovinov Vladimir Ilich

2013-11-01

Full Text Available The article considers understanding and the main point of patriotism as one of high cultural values. The main approaches that reveal different sides of this phenomenon, its role and importance in a history of Russia in the 21st century are inferred from the analysis of viewpoints of Russian thinkers and contemporary researchers. The patriotism formation problems in Russian society and their condition are defined, the need of patriotic level rise as one of the conditions for great Russia rebirth is substantiated.

Tanzania : Country Procurement Assessment Report, Volume 2. Main Report and Annexes

OpenAIRE

World Bank

2003-01-01

This Country Procurement Assessment Report (CPAR)intends to determine the compatibility of national procurement law, and practices, with the principles of economy, and with international procurement practices. This CPAR, the second of its kind in Tanzania, looks at the legislative framework, the performance of regulatory functions, the enforcement regime, and the capacity of public sector ...

Unintentional injury and its prevention in infant: knowledge and self-reported practices of main caregivers.

Science.gov (United States)

Ramdzan, Siti Nurkamilla; Liew, Su May; Khoo, Ee Ming

2014-05-29

Unintentional injuries are the major cause of morbidity and mortality in infants. Prevention of unintentional injuries has been shown to be effective with education. Understanding the level of knowledge and practices of caregivers in infant safety would be useful to identify gaps for improvement. A cross-sectional study was conducted in an urban government health clinic in Malaysia among main caregivers of infants aged 11 to 15 months. Face-to-face interviews were conducted using a semi-structured self-designed questionnaire. Responses to the items were categorised by the percentage of correct answers: poor (70%). A total of 403 caregivers participated in the study. Of the 21 items in the questionnaire on knowledge, 19 had good-to-moderate responses and two had poor responses. The two items on knowledge with poor responses were on the use of infant walkers (26.8%) and allowing infants on motorcycles as pillion riders (27.3%). Self-reported practice of infant safety was poor. None of the participants followed all 19 safety practices measured. Eight (42.1%) items on self-reported practices had poor responses. The worst three of these were on the use of baby cots (16.4%), avoiding the use of infant walkers (23.8%) and putting infants to sleep in the supine position (25.6%). Better knowledge was associated with self-reported safety practices in infants (p safety was good but self-reported practice was poor. Further research in the future is required to identify interventions that target these potentially harmful practices.

Facilitating the inclusion of nonmarket values in Bureau of Land Management planning and project assessments—Final report

Science.gov (United States)

Huber, Chris; Richardson, Leslie

2016-11-23

Executive SummaryThis report summarizes the results of a series of field-based case studies conducted by the U.S. Geological Survey (USGS) to (1) evaluate the use of nonmarket values in Bureau of Land Management (BLM) planning and project assessments, (2) update existing technical resources for measuring those values, and (3) provide guidance to field staff on the use of nonmarket values. Four BLM pilot sites participated in this effort: Canyons of the Ancients National Monument in Colorado, Red Cliffs and Beaver Dam Wash National Conservation Areas in Utah, BLM’s Taos Field Office in New Mexico, and BLM's Tuscarora Field Office in Nevada. The focus of the case studies was on practical applications of nonmarket valuation. USGS worked directly with BLM field staff at the pilot sites to demonstrate the process of considering nonmarket values in BLM decisionmaking and document the questions, challenges, and opportunities that arise when tying economic language to projects.As part of this effort, a Web-based toolkit, available at https://my.usgs.gov/benefit-transfer/, was updated and expanded to help facilitate benefit transfers (that is, the use of existing economic data to quantify nonmarket values) and qualitative discussions of nonmarket values. A total of 53 new or overlooked nonmarket valuation studies comprising 494 nonmarket value estimates for various recreational activities and the preservation of threatened, endangered, and rare species were added to existing databases within this Benefit Transfer Toolkit. In addition, four meta-regression functions focused on hunting, wildlife viewing, fishing, and trail use recreation were developed and added to the Benefit Transfer Toolkit.Results of this effort demonstrate that there are two main roles for nonmarket valuation in BLM planning. The first is to improve the decisionmaking process by contributing to a more comprehensive comparison of economic benefits and cost when evaluating resource tradeoffs for National

Correlation between auroral activity and rate of development of a storm in its main phase

Directory of Open Access Journals (Sweden)

Boroyev R.N.

2016-12-01

Full Text Available We investigated the relationship between the rate of storm development in its main phase (|ΔDst|/ΔT and the average value (ΣAE/ΔT of AE index for the main phase where |ΔDst| is the Dst-index variation, ΣAE is the total value of AE index for the main phase of magnetic storm, ΔT is the main phase duration. We considered storms initiated by corotating interaction region (CIR and interplanetary coronal mass ejection (ICME (magnetic cloud and ejecta. For CIR events, the value of ΣAE/ΔT is shown to correlate with the rate of storm development in its main phase in contrast to the storms initiated by the ICME. As found, there is a weak correlation between ΣAE/ΔT and the minimum value of Dst index for CIR and ICME events.

The Pisa pre-main sequence tracks and isochrones. A database covering a wide range of Z, Y, mass, and age values

Science.gov (United States)

Tognelli, E.; Prada Moroni, P. G.; Degl'Innocenti, S.

2011-09-01

Context. In recent years new observations of pre-main sequence stars (pre-MS) with Z ≤ Z⊙ have been made available. To take full advantage of the continuously growing amount of data of pre-MS stars in different environments, we need to develop updated pre-MS models for a wide range of metallicity to assign reliable ages and masses to the observed stars. Aims: We present updated evolutionary pre-MS models and isochrones for a fine grid of mass, age, metallicity, and helium values. Methods: We use a standard and well-tested stellar evolutionary code (i.e. FRANEC), that adopts outer boundary conditions from detailed and realistic atmosphere models. In this code, we incorporate additional improvements to the physical inputs related to the equation of state and the low temperature radiative opacities essential to computing low-mass stellar models. Results: We make available via internet a large database of pre-MS tracks and isochrones for a wide range of chemical compositions (Z = 0.0002-0.03), masses (M = 0.2-7.0 M⊙), and ages (1-100 Myr) for a solar-calibrated mixing length parameter α (i.e. 1.68). For each chemical composition, additional models were computed with two different mixing length values, namely α = 1.2 and 1.9. Moreover, for Z ≥ 0.008, we also provided models with two different initial deuterium abundances. The characteristics of the models have been discussed in detail and compared with other work in the literature. The main uncertainties affecting theoretical predictions have been critically discussed. Comparisons with selected data indicate that there is close agreement between theory and observation. Tracks and isochrones are available on the web at the http://astro.df.unipi.it/stellar-models/Tracks and isochrones are also available in electronic form at the CDS via anonymous ftp to cdsarc.u-strasbg.fr (130.79.128.5) or via http://cdsarc.u-strasbg.fr/viz-bin/qcat?J/A+A/533/A109

ONKALO - Main drawings in 2007

International Nuclear Information System (INIS)

2008-05-01

The first overall site characterisation programme for a Finnish repository of spent nuclear fuel was introduced in 1982. This programme already suggested that the site confirmation for a detailed repository design and safety assessment should include characterisation performed in an underground rock characterisation facility (URCF). This idea was confirmed during the detailed site characterisation. International views have also emphasised the importance of underground characterisation before the final decision to construct the repository is taken. The underground rock characterisation facility (ONKALO) is excavated at Olkiluoto in the municipality of Eurajoki. ONKALO should be constructed to allow characterisation work for site confirmation without jeopardising long-term safety of the repository site. It should also be possible to link ONKALO later to the repository as to a part of it. The construction of ONKALO was started in 2004 and will be completed in 2014. The characterisation work has started in ONKALO and will focus on the disposal depth. In the main drawings stage, ONKALO was described at the level of detail needed for a construction permit in 2003. This meant description of the location, final structures and final systems. This summary report describes the development of design to updated main drawings in 2007 at the same level of detail (no temporary arrangements are described). The main changes are the added exhaust air shaft and advancing the controlled area's inlet air shaft to the ONKALO phase. Also the layout and the depth of the characterisation levels have been updated according to the current bedrock information. Some buildings on the surface will house sets of equipment directly connected with underground facility and this equipment is described in this report. No buildings or other equipment are described in this report, because they are not directly connected with the underground facility. The main element of ONKALO is a system of

The Value of Accounting

NARCIS (Netherlands)

E. Peek (Erik)

2011-01-01

textabstractFair value estimates of debt and equity securities play an increasingly important role in the economy. For example, International Financial Reporting Standards require companies to report many of their investments at fair value on the balance sheet or to use fair values in goodwill

Professional values and reported behaviours of doctors in the USA and UK: quantitative survey.

NARCIS (Netherlands)

Roland, M.; Rao, S.R.; Sibbald, B.S.; Hann, M.; Harrison, S.; Walter, A.; Guthrie, B.; Desroches, C.; Ferris, T.G.; Campbell, E.G.

2011-01-01

BACKGROUND The authors aimed to determine US and UK doctors' professional values and reported behaviours, and the extent to which these vary with the context of care. METHOD 1891 US and 1078 UK doctors completed the survey (64.4% and 40.3% response rate respectively). Multivariate logistic

Relational Resources in Value Adding Webs

DEFF Research Database (Denmark)

Gretzinger, Susanne; Royer, Susanne

2014-01-01

The fact that the main source of value creation is rooted within networks raises the question of the impact of social capital on relational rents. The main objectives of this paper therefore are to investigate how value creation on the relational level of a cluster can be systematised to come to ...... the high value of informal cluster structures. The paper develops implications for the cluster firms as well as the cluster management in its role as a broker and a moderator....

Analysing performance through value creation

Directory of Open Access Journals (Sweden)

Adrian TRIFAN

2015-12-01

Full Text Available This paper draws a parallel between measuring financial performance in 2 variants: the first one using data offered by accounting, which lays emphasis on maximizing profit, and the second one which aims to create value. The traditional approach to performance is based on some indicators from accounting data: ROI, ROE, EPS. The traditional management, based on analysing the data from accounting, has shown its limits, and a new approach is needed, based on creating value. The evaluation of value based performance tries to avoid the errors due to accounting data, by using other specific indicators: EVA, MVA, TSR, CVA. The main objective is shifted from maximizing the income to maximizing the value created for shareholders. The theoretical part is accompanied by a practical analysis regarding the creation of value and an analysis of the main indicators which evaluate this concept.

International Accounting Convergence in the Field of Fair Value Measurement

Directory of Open Access Journals (Sweden)

Diana Cozma Ighian

2015-09-01

Full Text Available The investors’ desire for high-quality, internationally comparable financial information that is useful for decision-making in increasingly global capital markets imposed an international convergence, the ultimate goal of which is a single set of international accounting standards that companies worldwide would use for both domestic and cross-border financial reporting. The guidance, set out in IFRS 13 Fair Value Measurement and the update to Topic 820 (formerly referred to as SFAS 157, completes a major project of the boards’ joint work to improve IFRSs and US GAAP and to bring about their convergence. This article describes the controversial history of fair value measurement and the main novelties in the field of fair value measurement, arising from the international convergence process.

Assessing the value relevance of current mandatory business model disclosures

DEFF Research Database (Denmark)

Schaper, Stefan; Nielsen, Christian; Simoni, Lorenzo

the model developed by Ohlson (1995). Our results show no significant association between BM disclosure and share prices. The main reason behind this finding can be associated with the low level of disclosure (i.e. the low number of value drivers disclosed on average) by companies as part of their BM......Recent regulations have introduced the requirement for large companies to disclose information about their business model (BM) in the annual reports. The objective of these disclosures is to allow external users to understand better how companies create, deliver and capture value. This study aims...... reports. Ad-hoc created disclosure indexes are based on the taxonomy of business model (BM) configurations developed by Taran et al. (2016) as well as complemented by a frame of reference based on the nice BM canvas elements from Osterwalder and Pigneur (2010). After the classification of companies...

Aspects Concerning the Part of Fair Value within Financial Reports on the Strength of Current Financial Crisis

OpenAIRE

Mihalciuc Camelia Catalina; Cibotariu Irina Stefana; Apetri Niculina

2010-01-01

The fair value represents the most comprehensive concept referring to evaluation, mostly meaning the determination of market value, based upon supply and demand report. In order to evaluate a company to the fair value, information regarding the past performances, the potential future earnings, the economic climate or the involved human resources have become necessary. This paper brings a support to specialty literature, more and more developed within the area of value’s relevance as concerns ...

High integrity software for nuclear power plants: Candidate guidelines, technical basis and research needs. Main report, Volume 2

International Nuclear Information System (INIS)

Seth, S.; Bail, W.; Cleaves, D.; Cohen, H.; Hybertson, D.; Schaefer, C.; Stark, G.; Ta, A.; Ulery, B.

1995-06-01

The work documented in this report was performed in support of the US Nuclear Regulatory Commission to examine the technical basis for candidate guidelines that could be considered in reviewing and evaluating high integrity computer e following software development and assurance activities: Requirements specification; design; coding; verification and validation, inclukding static analysis and dynamic testing; safety analysis; operation and maintenance; configuration management; quality assurance; and planning and management. Each activity (framework element) was subdivided into technical areas (framework subelements). The report describes the development of approximately 200 candidate guidelines that span the entire ran e identification, categorization and prioritization of technical basis for those candidate guidelines; and the identification, categorization and prioritization of research needs for improving the technical basis. The report has two volumes: Volume 1, Executive Summary includes an overview of the framwork and of each framework element, the complete set of candidate guidelines, the results of the assessment of the technical basis for each candidate guideline, and a discussion of research needs that support the regulatory function; this document, Volume 2, is the main report

High integrity software for nuclear power plants: Candidate guidelines, technical basis and research needs. Main report, Volume 2

Energy Technology Data Exchange (ETDEWEB)

Seth, S.; Bail, W.; Cleaves, D.; Cohen, H.; Hybertson, D.; Schaefer, C.; Stark, G.; Ta, A.; Ulery, B. [Mitre Corp., McLean, VA (United States)

1995-06-01

The work documented in this report was performed in support of the US Nuclear Regulatory Commission to examine the technical basis for candidate guidelines that could be considered in reviewing and evaluating high integrity computer e following software development and assurance activities: Requirements specification; design; coding; verification and validation, inclukding static analysis and dynamic testing; safety analysis; operation and maintenance; configuration management; quality assurance; and planning and management. Each activity (framework element) was subdivided into technical areas (framework subelements). The report describes the development of approximately 200 candidate guidelines that span the entire ran e identification, categorization and prioritization of technical basis for those candidate guidelines; and the identification, categorization and prioritization of research needs for improving the technical basis. The report has two volumes: Volume 1, Executive Summary includes an overview of the framwork and of each framework element, the complete set of candidate guidelines, the results of the assessment of the technical basis for each candidate guideline, and a discussion of research needs that support the regulatory function; this document, Volume 2, is the main report.

Competing values in public management

NARCIS (Netherlands)

van der Wal, Z.; de Graaf, G.; Lawton, A.

2011-01-01

The main objective of the article is to review relevant literature on (competing) public values in public management and to present a number of perspectives on how to deal with value conflicts in different administrative settings and contexts. We start this symposium with the assumption that value

Valuing the humanities: What the reports don't say

Directory of Open Access Journals (Sweden)

Laurence Wright

2013-01-01

Full Text Available Two recent reports defending the social value of the humanities in South Africa and arguing for their renovation are premised on the notion of a crisis. Johann Mouton has challenged the correctness of this assessment and its basis, and I tend to agree with him, specifically on the evidence supplied in the two documents. His more measured subtitle, Cause for concern, sits more accurately with the facts. The notion of a crisis in the humanities is a worldwide phenomenon, going back at least to the 1950s. The literature on the subject is massive and multifaceted. But there is a telling omission in very many recent accounts of the humanities. This omission is so significant that it positively ensures that important public, government and civil society constituencies, worldwide, increasingly fail to respect or appreciate the humanities most valuable contribution to the public good.

Viewls - Environmental and economic performance of biofuels. Vol. 1 - Main report

International Nuclear Information System (INIS)

Varela, M.; Lago, C.; Jungmeier, G.; Koenighofer, K.

2005-04-01

According to the European Directive 2003/30 'Promotion of the use of biofuels or other renewable fuels for transport' the use of biofuels in the transportation sector should be strongly increased in the next decades in Europe. The purpose of this study was to obtain and present clear data and information to outline environmental and economic performance of different biofuels. Based on a standardised review of the most relevant international studies on transportation systems using biomass, the study presented estimation of ranges for the environmental and economic performance of different biofuels given by the two 'threshold values' and the 'reference value' between these threshold values. These results might be used by different stakeholders as an information source for future activities regarding the use of biofuels in the transportation sector in Europe. (BA)

Seroepidemiology of Varicella and value of self-reported history of Varicella infection in Iranian medical students.

Science.gov (United States)

Allami, Abbas; Mohammadi, Navid; Najar, Azade

2014-04-01

We conducted this study to assess the seroprevalence of Varicella zoster virus (VZV) antibodies in a group of Iranian medical sciences students that were at risk of Varicella and the value of self-reported history as a predictor of immunity. 255 medical, nursing and obstetrics students who had not entered as a student or worked in a hospital from 3 different schools were enrolled in the study in 2012 (Qazvin province, Iran). Demographics and other information as well as the history of Varicella were obtained through a self-administered questionnaire. Blood samples were collected to determine the Varicella IgG levels via an enzyme-linked immunosorbent assay. A statistical analysis was performed by calculating prevalences and their 95% confidence intervals. Sensitivity, specificity, positive and negative predictive values, Cohen's kappa and positive and negative likelihood ratios of recalled history were determined. p history with immunity against the virus were statistically significant. The overall rate of reported history was 57%. The positive and negative predictive values of self-reported history of Varicella were 91% and 47.3%, respectively. Immunization of students of Iranian medical sciences seems logical in the near future. Also, they should be tested for Varicella immunity regardless of the history of previous infection.

Environmental values in post-socialist Hungary : Is it useful to distinguish egoistic, altruistic and biospheric values?

NARCIS (Netherlands)

de Groot, Judith. I. M.; Steg, Linda; Keizer, Martijn; Farsang, Andrea; Watt, Alan

2012-01-01

In this article the authors examine whether the significance of biospheric values as a separate cluster next to egoistic and altruistic values is mainly a Western European phenomenon or whether biospheric values are also endorsed as a value in its own right in post-socialist Hungary. In two

#DDOD Use Case: Make VBM (Value-Based Payment Modifier) reporting for all groups publicly available

Data.gov (United States)

U.S. Department of Health & Human Services — SUMMARY DDOD use case request to make Value-Based Payment Modifier (VBM) reporting more transparent for everyone. WHAT IS A USE CASE? A “Use Case” is a request that...

A main sequence for quasars

Science.gov (United States)

Marziani, Paola; Dultzin, Deborah; Sulentic, Jack W.; Del Olmo, Ascensión; Negrete, C. A.; Martínez-Aldama, Mary L.; D'Onofrio, Mauro; Bon, Edi; Bon, Natasa; Stirpe, Giovanna M.

2018-03-01

The last 25 years saw a major step forward in the analysis of optical and UV spectroscopic data of large quasar samples. Multivariate statistical approaches have led to the definition of systematic trends in observational properties that are the basis of physical and dynamical modeling of quasar structure. We discuss the empirical correlates of the so-called “main sequence” associated with the quasar Eigenvector 1, its governing physical parameters and several implications on our view of the quasar structure, as well as some luminosity effects associated with the virialized component of the line emitting regions. We also briefly discuss quasars in a segment of the main sequence that includes the strongest FeII emitters. These sources show a small dispersion around a well-defined Eddington ratio value, a property which makes them potential Eddington standard candles.

A Main Sequence for Quasars

Directory of Open Access Journals (Sweden)

Paola Marziani

2018-03-01

Full Text Available The last 25 years saw a major step forward in the analysis of optical and UV spectroscopic data of large quasar samples. Multivariate statistical approaches have led to the definition of systematic trends in observational properties that are the basis of physical and dynamical modeling of quasar structure. We discuss the empirical correlates of the so-called “main sequence” associated with the quasar Eigenvector 1, its governing physical parameters and several implications on our view of the quasar structure, as well as some luminosity effects associated with the virialized component of the line emitting regions. We also briefly discuss quasars in a segment of the main sequence that includes the strongest FeII emitters. These sources show a small dispersion around a well-defined Eddington ratio value, a property which makes them potential Eddington standard candles.

Individualization and the fragmentation of work values : Evidence from the European values study

NARCIS (Netherlands)

Halman, L.C.J.M.

1996-01-01

This article focuses on two main topics of modernization theory: individualization and value fragmentation. According to this theory it is to be expected that 1. individualized orientations will be dominant in modern society, and 2. that values in modern society are fragmented. These ideas were

Nuclear Waste State-of-the-Art Report 2007 - responsibility of current generation, freedom of future generations. Main report from the Swedish National Council for Nuclear Waste (KASAM)

International Nuclear Information System (INIS)

2007-01-01

The state-of-the-art report presented by the Swedish National Council for Nuclear Waste (KASAM) in 2007 is of a slightly different character than the state-of-the-art reports published previously. This year KASAM felt the need to provide an overall picture in relatively easily accessible form of all its assessments since the first state-of-the-art report in 1986. Some of it has of course been rendered obsolete by subsequent events, but surprisingly much is still relevant. The purpose of this main report to provide an overall picture in relatively easily accessible form of all our assessments since the first state-of-the-art report in 1986. Some of it has of course been rendered obsolete by subsequent events, but surprisingly much is still relevant. Another purpose is to describe in general terms the course of events within which these assessments were made in order to contribute to a fundamental understanding of the complexity of managing the nuclear waste issue

Right Upper Lobe Shadow and Tracheobronchopathia Osteochondroplastica Confined to Right Main Bronchus: A Case Report and Literature Review

Directory of Open Access Journals (Sweden)

Stylianos A. Michaelides

2015-01-01

Full Text Available Tracheobronchopathia osteochondroplastica (TO is a well documented benign entity of endoscopic interest. We describe a case of 76-year-old patient who presented with fever, cough, purulent sputum during the past four days, and presence of an ovoid shadow in right upper zone of his chest X-ray. Medical history included diagnosis of colon diverticuli identified by colonoscopy 3 months ago. Chest CT revealed a compact elongated lesion containing air-bronchogram stripes. Bronchoscopy showed normal upper airways and trachea but presence of unequal sized mucosal nodules, protruding into the lumen, along the entire length of the right main bronchial mucosa. No other abnormal findings were detected. Moreover, brushing and washing smears from the apical segment of right upper lobe (RUL, where the compact lesion was located, were negative for malignancy. Biopsy from the mucosal nodules of right main bronchus showed presence of cartilaginous tissue in continuity through thin pedicles with submucosal cartilage. This finding posed the diagnosis of TO while RUL lesion was cleared by antibiotic treatment. Case is reported because, to our knowledge, it represents a unique anatomic location of TO which was confined exclusively in the right main bronchus mucosa without affecting trachea.

Viewls - Environmental and economic performance of biofuels. Vol. 1 - Main report

Energy Technology Data Exchange (ETDEWEB)

Varela, M.; Lago, C. [CIEMAT (Spain); Jungmeier, G.; Koenighofer, K. [Joanneum Research (Austria)

2005-04-15

According to the European Directive 2003/30 'Promotion of the use of biofuels or other renewable fuels for transport' the use of biofuels in the transportation sector should be strongly increased in the next decades in Europe. The purpose of this study was to obtain and present clear data and information to outline environmental and economic performance of different biofuels. Based on a standardised review of the most relevant international studies on transportation systems using biomass, the study presented estimation of ranges for the environmental and economic performance of different biofuels given by the two 'threshold values' and the 'reference value' between these threshold values. These results might be used by different stakeholders as an information source for future activities regarding the use of biofuels in the transportation sector in Europe. (BA)

1999 Annual Report: Delivering energy value

International Nuclear Information System (INIS)

2000-01-01

Union Gas Limited, a subsidiary of Westcoast Energy Company, is a major Canadian natural gas utility, providing energy delivery and related services to 1.1 million residential, commercial and industrial customers in over 400 communities in northern, southwestern and eastern Ontario. Union Gas also provides natural gas storage and transportation services for other utilities and energy market participants in Ontario, Quebec and the northeastern United States. In 1999 the Company had revenues of 1.5 billion, net income of $ 95 million, and assets totalling $ 3.8 billion. Net income was down from $ 109 million in 1998, due mainly to the impact of the sale of the Company's retail merchandise program to Union Energy, a lower approved rate of return on common equity. Full-time employees number about 2,500. Total throughput for 1999 was 34.6 billion cubic metres of natural gas, up 8.9 per cent from 1998. The Company undertook significant reorganization and restructuring during 1999, to emphasize critical business processes. The reorganization, which saw the divestiture of the retail merchandise programs to an unregulated affiliate, Union Energy, resulted in a flat, flexible and efficient enterprise, more capable of timely response to changing market opportunities and customer needs. Union Gas also filed application with the Ontario Energy Board for rates for the year 2000 and beyond, using the performance-based regulation framework; completed construction of a $ 16 million, 90 km pipeline to make natural gas service available to Parry Sound; Launched 'enoms' a new Internet-based natural gas nominations system; completed the first phase of the $ 17 million Century Pools storage development project, and applied to build the second phase, comprising a $37 million addition to the storage pools at the Mandasumin, Bluewater and Oil City pools; and completed several smaller projects totalling $ 5.2 million to give access to natural gas to 2,300 new customers at various parts of

Main facts 1995; Faits marquants 1995

Energy Technology Data Exchange (ETDEWEB)

NONE

1996-11-01

This report presents the main facts of the studies carried out by the Direction des Etudes et Recherches (DER) of Electricite de France: new applications of electricity, classical and nuclear thermal power plants, electrical equipment, environment protection, monitoring and plants operations.

Systemwide Report on Value of Supplemental Pension Obligations and Cost of Post-Employment Benefits Other Than Pensions.

Science.gov (United States)

Oklahoma State Regents for Higher Education, Oklahoma City.

This report provides financial data on the value of obligations of any supplemental pension plans and the annual cost of any post-employment benefits for employees of state universities, colleges, and community colleges in Oklahoma. Attachment 1 summarizes information on supplemental pension plans that have been reported by state system…

S values at voxels level for 188Re and 90Y calculated with the MCNP-4C code

International Nuclear Information System (INIS)

Coca Perez, Marco Antonio; Torres Aroche, Leonel Alberto; Cornejo, Nestor; Martin Hernandez, Guido

2003-01-01

The main objective of this work was estimate the voxels S values for 188 Re at cubical geometry using the MCNP-4C code for the simulation of radiation transport and energy deposition. Mean absorbed dose to target voxels per radioactive decay in a source voxels were estimated and reported for 188 Re and Y 90 . A comparison of voxels S values computed with the MCNP code the data reported in MIRD pamphlet 17 for 90 Y was performed in order to evaluate our results

The Value of Accounting

OpenAIRE

Peek, Erik

2011-01-01

textabstractFair value estimates of debt and equity securities play an increasingly important role in the economy. For example, International Financial Reporting Standards require companies to report many of their investments at fair value on the balance sheet or to use fair values in goodwill impairment tests. Further, the funding status of pension plans is typically assessed as the difference between the fair values of pension plan assets and pension plan commitments. In many of these situa...

Exploring the professional values of Australian physiotherapists.

Science.gov (United States)

Aguilar, Alejandra; Stupans, Ieva; Scutter, Sheila; King, Sharron

2013-03-01

A profession's values guide daily practice and professional behaviours. They clarify what professionalism means to a profession, by providing insight into the values that members of the profession aim to uphold and profess. There has been limited research into the values of the Australian physiotherapy profession, and as such, the values that guide practice and constitute professionalism are not explicit. This study aimed to make a preliminary identification of the values of the profession, by exploring the shared professional values of 14 Australian physiotherapists. This study was guided by a qualitative approach and constructivist paradigm. Purposive sampling was employed to identify physiotherapists who could contribute rich information to the study. Semi-structured interviews were conducted and analysed using an inductive data analysis method. The emerging professional values formed three main themes. The first theme, 'the patient and the patient-therapist partnership', incorporated values such as having patient trust and working collaboratively with patients. The theme labelled 'physiotherapy knowledge, skills and practice' included the values of having an evidence base and respecting professional boundaries. The last theme, 'altruistic values', was inclusive of values such as honesty, empathy and caring. The values that emerged went beyond philanthropic values, to values that guided every day practice, professional relationships and the responsibilities of being a professional. The results contribute to research orientated towards identifying the values of the profession and in doing so, clarifying what professionalism means to the Australian physiotherapy profession. Differences between the values identified by the American Physical Therapy Association and the study reported in this paper highlight the importance of identifying the values of the profession within the Australian context. In terms of practice implications, physiotherapists may be prompted to

Limit values for Downlink Mobile Telephony in Denmark

DEFF Research Database (Denmark)

Pedersen, Gert Frølund

2012-01-01

The purpose of this report is to set limits on the minimum average field-strength need in the downlink (from the mobile base-station to the mobile phone) for the mobile systems GSM900 and GSM1800 as well as the CDMA based UMTS900 and UMTS2100 systems in Denmark. The main assumptions made...... is obtained largely by the measured bodyloss for the most popular phones in the network, here taken as the most sold phones in 2011 [Mob12]. 6. The limits given can be used both for outdoor, in a car and indoor but values given by the mobile operators are often given for outdoor radio coverage only...... called the bodyloss. The basic sensitivity requirements of e.g. the GSM system for the mobile terminals are -102 dBm but here the measured values will be used for the phones in talk mode. The measured values will be obtained with the phone placed next to the head and a hand holding the phone....

D.E.R. 91 main facts

International Nuclear Information System (INIS)

Schmidt, N.

1991-01-01

This report presents the main facts of the studies carried out by the Direction des Etudes et Recherches (DER) of Electricite de France: New applications of electricity, classical and nuclear thermal power plants, electrical equipment, environment protection, network analysis, information and informatic equipment

D.E.R. 92 - Main facts

International Nuclear Information System (INIS)

1992-01-01

This report presents the main facts of the studies carried out by the Direction des Etudes et Recherches (DER) of Electricite de France: new applications of electricity, classical and nuclear thermal power plants, electrical equipment, environment protection, network analysis, information and informatic equipment

Transition crossing in the main injector

International Nuclear Information System (INIS)

Wei, J.

1990-01-01

This report summarizes the study of various longitudinal problems pertaining to the transition-energy crossing in the proposed Fermi Lab Main Injector. The theory indicates that the beam loss and bunch-area growth are mainly caused by the chromatic non-linear effect, which is enhanced by the space-charge force near transition. Computer simulation using the program TIBETAN shows that a ''γ T jump'' of about 1.5 unit within 1 ms is adequate to achieve a ''clean'' crossing in the currently proposed h=588 scenario. 19 refs., 4 figs

Water Stratification Raster Images for the Gulf of Maine

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — This geodatabase contains seasonal water stratification raster images for the Gulf of Maine. They were created by interpolating water density (sigma t) values at 0...

P values in display items are ubiquitous and almost invariably significant: A survey of top science journals.

Science.gov (United States)

Cristea, Ioana Alina; Ioannidis, John P A

2018-01-01

P values represent a widely used, but pervasively misunderstood and fiercely contested method of scientific inference. Display items, such as figures and tables, often containing the main results, are an important source of P values. We conducted a survey comparing the overall use of P values and the occurrence of significant P values in display items of a sample of articles in the three top multidisciplinary journals (Nature, Science, PNAS) in 2017 and, respectively, in 1997. We also examined the reporting of multiplicity corrections and its potential influence on the proportion of statistically significant P values. Our findings demonstrated substantial and growing reliance on P values in display items, with increases of 2.5 to 14.5 times in 2017 compared to 1997. The overwhelming majority of P values (94%, 95% confidence interval [CI] 92% to 96%) were statistically significant. Methods to adjust for multiplicity were almost non-existent in 1997, but reported in many articles relying on P values in 2017 (Nature 68%, Science 48%, PNAS 38%). In their absence, almost all reported P values were statistically significant (98%, 95% CI 96% to 99%). Conversely, when any multiplicity corrections were described, 88% (95% CI 82% to 93%) of reported P values were statistically significant. Use of Bayesian methods was scant (2.5%) and rarely (0.7%) articles relied exclusively on Bayesian statistics. Overall, wider appreciation of the need for multiplicity corrections is a welcome evolution, but the rapid growth of reliance on P values and implausibly high rates of reported statistical significance are worrisome.

Voluntary certification and disclosure of internal controls over Australian financial reporting, audit fees and value relevance

OpenAIRE

Garg, Mukesh

2017-01-01

This thesis draws on agency theory to primarily investigate whether CEOs’ and CFOs’ voluntary certification of internal controls over financial reporting (hereafter, ICFR) is associated with audit fees and value relevance of Australian financial reports. The thesis also examines whether corporate governance and audit quality are associated with the likelihood that firms provide the CEOs’ and CFOs’ voluntary ICFR certification. While agency theory predicts that firms with high agency costs are...

mHealth and big data will bring meaning and value to patient-reported outcomes.

Science.gov (United States)

Weiler, Anne

2016-01-01

The intersection of widespread mobile adoption, cloud computing and healthcare will enable patient-reported outcomes to be used to personalize care, draw insights and shorten the cycle from research to clinical implementation. Today, patient-reported outcomes are largely collected as part of a regulatory shift to value-based or bundled care. When patients are able to record their experiences in real-time and combine them with passive data collection from sensors and mobile devices, this information can inform better care for each patient and contribute to the growing body of health data that can be used to draw insights for all patients. This paper explores the current limitations of patient reported outcomes and how mobile health and big data analysis unlocks their potential as a valuable tool to deliver care.

Lewiston 10 x 20 NTMS area, Maine, New Hampshire, and Vermont. Data report (abbreviated)

International Nuclear Information System (INIS)

Cook, J.R.; Koller, G.R.

1980-11-01

Surface sediment samples were collected at 1168 sites. Ground water samples were collected at 638 sites. Neutron activation analysis results are given for U and 16 other elements in sediments, and for U and 8 other elements in ground water. Field measurements and observations are reported for each site. Analytical data and field measurements are presented. Data from ground water sites include: water chemistry measurements (pH, conductivity, and alkalinity), physical measurements where applicable (water temperature, well description) and elemental analyses (U, Al, Br, Cl, Dy, F, Mn, Na, and V). Data from sediment sites include: stream water chemistry measurements, and element analyses for sediment samples (U, Th, Hf, Al, Ce, Dy, Eu, Fe, La, Lu, Mn, Sc, Sm, Na, Ti, V, and Yb). Sample site descriptors (stream characteristics, vegetation) are given. Areal distribution maps, histograms, and cumulative frequency plots for most elements and for U/Th and U/Hf ratios are included. Key data from stream water sites include: water quality measurements and elemental analyses (U, Al, Br, Cl, Dy, F, Mg, Mn, Na, and V). The maximum uranium concentration in the sediments of the Lewiston quadrangle is 75 ppM. The highest concentrations occur in the southern part of the quadrangle in the White Mountain batholith and in the Sebago pluton. The areal distribution plot of log (U/Th) shows a cluster of high values in the north-central part of the area, apparently from sediments derived from the Mooselookmeguntic pluton. The highest concentration of uranium in ground water is 119.8 ppB. Two high concentrations occur side-by-side in the northeast corner of the quadrangle, and these high values persist in their U x 1000/conductivity ratios. The highest uranium concentration in stream water is 10.2 ppB. A group of high values was found in the north-central part of the quadrangle, similar in distribution to the log (U/Th) ratio in sediments

Long-term Bat Monitoring on Islands, Offshore Structures, and Coastal Sites in the Gulf of Maine, mid-Atlantic, and Great Lakes—Final Report

Energy Technology Data Exchange (ETDEWEB)

Peterson, Trevor [Stantec Consulting Services Inc., Topsham, ME (United States); Pelletier, Steve [Stantec Consulting Services Inc., Topsham, ME (United States); Giovanni, Matt [Stantec Consulting Services Inc., Topsham, ME (United States)

2016-01-15

This report summarizes results of a long-term regional acoustic survey of bat activity at remote islands, offshore structures, and coastal sites in the Gulf of Maine, Great Lakes, and mid-Atlantic coast.

Technical evaluation report on the seven main transformer failures at the North Anna Power Station, Units 1 and 2 (Docket Nos. 50-338, 50-339)

International Nuclear Information System (INIS)

Dalton, K.J.; Kresser, J.V.; Savage, J.W.; Selan, J.C.

1984-01-01

This report documents technical evaluations on various aspects pertaining to the seven main transformer failures at the North Anna Power Station, Units 1 and 2. These reports cover the subjects of Probability Risk Assessment (PRA), Failure Modes and Effects Analysis (FMEA), Root Causes, Protection Systems, Modifications, Failure Statistics, and Generic Aspects. The PRA determined that the contribution from a main transformer failure affecting plant safety systems so as to increase the risk to the public health and safety is negligible. The FMEA determined that a main transformer failure can have primary and secondary effects on plant safety system operation. The evaluation of the Root Causes found that no single common cause contributed to the seven failures. Each failure was found to have specific circumstances for initiating the failure. Both the generator and transformer primary protection systems were found to perform correctly and were designed within industry standards and practices. The proposed modifications resulting from the analyses of the failures will improve system reliability and integrity, and will reduce potentially damaging effects. The failure statistic survey found very limited data bases from which a meaningful correlation could be ascertained. The statistical comparison found no appreciable anomalies with the NAPS failures. The evaluation of all the available information and the results of the separate reports on the main transformer failures found that several generic concerns exist

Patterns in stable isotope values of nitrogen and carbon in particulate matter from the Northwest Atlantic Continental Shelf, from the Gulf of Maine to Cape Hatteras

Directory of Open Access Journals (Sweden)

Autumn Oczkowski

2016-12-01

Full Text Available Stable isotope measurements of nitrogen and carbon (δ15N, δ13C are often used to characterize estuarine, nearshore, and open ocean ecosystems. Reliable information about the spatial distribution of base-level stable isotope values, often represented by primary producers, is critical to interpreting values in these ecosystems. While base-level isotope data are generally readily available for estuaries, nearshore coastal waters, and the open ocean, the continental shelf is less studied. To address this, and as a first step towards developing a surrogate for base-level isotopic signature in this region, we collected surface and deep water samples from the United States’ eastern continental shelf in the Western Atlantic Ocean, from the Gulf of Maine to Cape Hatteras, periodically between 2000 and 2013. During the study, particulate matter δ15N values ranged from 0.8 to 17.4 ‰, and δ13C values from -26.4 to -15.6 ‰ over the region. We used spatial autocorrelation analysis and random forest modeling to examine the spatial trends and potential environmental drivers of the stable isotope values. We observed general trends towards lower values for both nitrogen and carbon isotopes at the seaward edge of the shelf. Conversely, higher δ15N and δ13C values were observed on the landward edge of the shelf, in particular in the southern portion of the sampling area. Across all sites, the magnitude of the difference between the δ15N of subsurface and surface particulate matter (PM significantly increased with water depth (r2 = 0.41, df = 35, p < 0.001, while δ13C values did not change. There were significant positive correlation between δ15N and δ13C values for surface PM in each of the three marine ecoregions that make up the study area. Stable isotope dynamics on the shelf can inform both nearshore and open ocean research efforts, reflecting regional productivity patterns and, even possibly, large-scale climate fluctuations.

Design of production process main shaft process with lean manufacturing to improve productivity

Science.gov (United States)

Siregar, I.; Nasution, A. A.; Andayani, U.; Anizar; Syahputri, K.

2018-02-01

This object research is one of manufacturing companies that produce oil palm machinery parts. In the production process there is delay in the completion of the Main shaft order. Delays in the completion of the order indicate the low productivity of the company in terms of resource utilization. This study aimed to obtain a draft improvement of production processes that can improve productivity by identifying and eliminating activities that do not add value (non-value added activity). One approach that can be used to reduce and eliminate non-value added activity is Lean Manufacturing. This study focuses on the identification of non-value added activity with value stream mapping analysis tools, while the elimination of non-value added activity is done with tools 5 whys and implementation of pull demand system. Based on the research known that non-value added activity on the production process of the main shaft is 9,509.51 minutes of total lead time 10,804.59 minutes. This shows the level of efficiency (Process Cycle Efficiency) in the production process of the main shaft is still very low by 11.89%. Estimation results of improvement showed a decrease in total lead time became 4,355.08 minutes and greater process cycle efficiency that is equal to 29.73%, which indicates that the process was nearing the concept of lean production.

Sheet GT3-1. Synthesis of propositions of the main public reports (1990-2005) on the future of uranium mining sites

International Nuclear Information System (INIS)

2006-01-01

This document proposes a synthesis of six public reports published between July 1991 and June 2003 about the management and storage of radioactive wastes, and more particularly the storage of uranium mining residues and the management of uranium mining sites as well as their impact on health and on the environment. A table gathers the main propositions made in these reports in terms of organisation (site evolution, constraints, transfer and memory, public information, monitoring), impact management and public health, technical management (works and rehabilitation, knowledge management through technical investigations and measurements)

Implementation of a closed-loop reporting system for critical values and clinical communication in compliance with goals of the joint commission.

Science.gov (United States)

Parl, Fritz F; O'Leary, Mandy F; Kaiser, Allen B; Paulett, John M; Statnikova, Kristina; Shultz, Edward K

2010-03-01

Current practices of reporting critical laboratory values make it challenging to measure and assess the timeliness of receipt by the treating physician as required by The Joint Commission's 2008 National Patient Safety Goals. A multidisciplinary team of laboratorians, clinicians, and information technology experts developed an electronic ALERTS system that reports critical values via the laboratory and hospital information systems to alphanumeric pagers of clinicians and ensures failsafe notification, instant documentation, automatic tracking, escalation, and reporting of critical value alerts. A method for automated acknowledgment of message receipt was incorporated into the system design. The ALERTS system has been applied to inpatients and eliminated approximately 9000 phone calls a year made by medical technologists. Although a small number of phone calls were still made as a result of pages not acknowledged by clinicians within 10 min, they were made by telephone operators, who either contacted the same physician who was initially paged by the automated system or identified and contacted alternate physicians or the patient's nurse. Overall, documentation of physician acknowledgment of receipt in the electronic medical record increased to 95% of critical values over 9 months, while the median time decreased to communication by developing an electronic system for reporting of critical values that is in compliance with The Joint Commission's goals.

Main building complex WWER 440/213 upper range design response spectra for soft soil site conditions (Paks)

International Nuclear Information System (INIS)

Krutzik, N.

1996-01-01

Within the Benchmark studies parallel investigation were prepared for the main building complex of the WWER-440/213 Paks NPP by several participating institutions. The investigations were based on various mathematical models and procedures but all had the same seismological data as input. The calculation methods as well as software tools were different. This report covers the enveloped response results which were the basis for the benchmark studies and which should be used for upgrading of mechanical and electrical components and systems which will follow. These response spectra which consider a certain conservatism namely neglecting the frequency independence of the stiffness and the cut-off of damping values are named 'Upper Range design Benchmark Response Spectra' for the main building of Paks NPP

Main building complex WWER 440/213 upper range design response spectra for soft soil site conditions (Paks)

Energy Technology Data Exchange (ETDEWEB)

Krutzik, N [Siemens AG, Power Generation Group (KWU) NDA2, Offenbach (Germany)

1996-07-01

Within the Benchmark studies parallel investigation were prepared for the main building complex of the WWER-440/213 Paks NPP by several participating institutions. The investigations were based on various mathematical models and procedures but all had the same seismological data as input. The calculation methods as well as software tools were different. This report covers the enveloped response results which were the basis for the benchmark studies and which should be used for upgrading of mechanical and electrical components and systems which will follow. These response spectra which consider a certain conservatism namely neglecting the frequency independence of the stiffness and the cut-off of damping values are named 'Upper Range design Benchmark Response Spectra' for the main building of Paks NPP.

Fair value accounting and managerial discretion

NARCIS (Netherlands)

Byrne, A.; Clacher, I.; Hillier, D.; Hodgson, A.

2008-01-01

We analyse the extent to which managers exercise discretion under fair value accounting and the value relevance of these disclosures. Utilising a sample of firms that apply the UK fair value pension accounting standard, (FRS-17), we examine the main determinants of the assumptions managers use to

Congruence and functions of personal and cultural values: do my values reflect my culture's values?

Science.gov (United States)

Fischer, Ronald

2006-11-01

Two studies are described examining the correlation between self- and culture-referenced values at a culture level (Study 1) and correlation between self- and culture-referenced values and self-reported behavior at an individual level (Study 2). It is found that values related to individual-group relationships (embeddedness) and expression and experience of affective feelings and emotions (affective autonomy) are significantly correlated at a culture level. In Study 2, culture-referenced values are shown to correlate with behaviors attached to social norms, whereas self-rated values are found to correlate with behaviors that are not norm-governed. Implications for measurement of cultural values and cultural and cross-cultural research designs are discussed.

Cryptogenic organising pneumonia presenting with spontaneous pneumothorax and the value of procalcitonin: A case report.

Science.gov (United States)

Kang, Chong; Vali, Yusuf; Naeem, Muhammad; Reddy, Raja

2017-01-01

Cryptogenic Organising Pneumonia (COP) is a relatively rare condition and can be difficult to differentiate from Community acquired pneumonia (CAP). We report two cases which demonstrate the importance of considering this differential diagnosis in patients with spontaneous pneumothorax who have raised inflammatory markers or lung infiltrates. Our report highlights the value of serum procalcitonin as a biomarker in differentiating between community acquired pneumonia and cryptogenic organising pneumonia especially in the context of a high serum C-reactive protein. Furthermore, the cases show early diagnosis and prompt treatment with corticosteroids may impact the clinical outcome.

Influence of Voltage on Main Characteristics of Electric Lighting Lamps

Directory of Open Access Journals (Sweden)

V. B. Kozlovskaya

2009-01-01

Full Text Available An analysis and systemization of data on influence of voltage value on main lighting engineering, electric and economic characteristics of incandescent lamps, gaseous-discharge lamps of low and high pressure have been made in the paper.Analytical and graphical dependences have been obtained that ensure to evaluate quantitative changes of corresponding lamp characteristics at voltage deviation from nominal value.

At ISR Main Control Room

CERN Multimedia

1983-01-01

After 13 years the exploitation of the Intersecting Storage Rings as a beam-beam collider went to an end. In this last year the demands were very exacting, both in terms of operating time and diversified running conditions (Annual Report 1983 p. 123). Before dismantelement the photographer made a last tour, see photos 8310889X --> 8310667X. This photo shows the Main Control Room.

Valuing and pricing IPOs

NARCIS (Netherlands)

P.G.J. Roosenboom (Peter)

2012-01-01

textabstractThis paper investigates how underwriters set the IPO firm’s fair value, an ex-ante estimate of the market value, using a unique dataset of 228 reports from French underwriters. These reports are issued before the IPO shares start trading on the stock market and detail how underwriters

Chromaticity compensation scheme for the Main Injector

International Nuclear Information System (INIS)

Bogacz, S.A.

1993-05-01

The current Main Injector lattice is studied in the context of full chromaticity compensation in the presence of the eddy current, saturation and the end-pack sextupole fields generated by the dipole magnets. Two families of correcting sextupole magnets are placed to compensate these fields and to adjust the chromaticity (in both planes) to some desired value. Variation of the dipole induced sextupole fields with the B-field (changing along a ramp) are modeled according to recent experimental measurements of the Main Injector dipole magnet Analysis of the required sextupole strengths is carried out along two realistic momentum ramps. The results of our calculation give quantitative insight into the requisite performance of the sextupole magnets

Human dietary intakes of trace elements: A global literature survey mainly for the period 1970-1991: 1. Data listings and sources of information

International Nuclear Information System (INIS)

Parr, R.M.; Crawley, H.; Abdulla, M.; Iyengar, G.V.; Kumpulainen, J.

1992-01-01

A database has been compiled on human dietary intakes of trace elements by populations groups living in various countries. The main sources of information used were (1) publications in the open scientific literature, and (2) data submitted to the IAEA in response to a questionnaire. The database contains 1,758 intake values covering 35 elements and 47 countries. In this report the data are listed in various ways to facilitate identification of intake values for any specified country, element and population group. 4 refs, 5 tabs

Value Creation in the Maritime Chain of Transportation

DEFF Research Database (Denmark)

Roslyng Olesen, Thomas

This report has examined the concept of value creation in the maritime chain of transportation. A maritime transport chain can best be conceptualized as a network through which carriers (e.g. shipping companies and haulage providers) and third parties (e.g. terminal operators, freight forwarders......, brokers and agents) provide services for the movement of cargo provided by shippers. The main actors in the maritime chain of transportation are the carriers who add value to the shipper by moving goods from areas with excess supply to areas with excess demand. In this process a number of (independent...... of the production chain and provide services which manufacturers don’t consider their core business (service). This includes assembly, quality control, customizing and packing of goods, pest control and after sales services. Third party ship management companies may reduce costs through economies of scale (cost...

Reference values of the Functional Assessment of Chronic Illness Therapy-Spiritual Well-Being: a report from the American Cancer Society's studies of cancer survivors.

Science.gov (United States)

Munoz, Alexis R; Salsman, John M; Stein, Kevin D; Cella, David

2015-06-01

Health-related quality of life measures are common in oncology research, trials, and practice. Spiritual well-being has emerged as an important aspect of health-related quality of life and the Functional Assessment of Chronic Illness Therapy-Spiritual Well-Being; The 12-item Spiritual Well-Being Scale (FACIT-Sp-12) is the most widely used measure of spiritual well-being among those with cancer. However, there is an absence of reference values with which to facilitate the interpretation of scores in research and clinical practice. The objective of the current study was to provide FACIT-Sp-12 reference values from a representative sample of adult cancer survivors. As part of the American Cancer Society's Study of Cancer Survivors-II, a national cross-sectional study of cancer survivors (8864 survivors) completed questionnaires assessing demographic characteristics, clinical information, and the FACIT-Sp-12. Scores were calculated and summarized by FACIT-Sp-12 subscale and total scores across age, sex, race/ethnicity, time after treatment, and cancer type. Student t tests for independent samples found that women reported significantly higher FACIT-Sp-12 scores (P<.001). Analyses of variance found significant main effects for FACIT-Sp-12 scores by age (P<.01), race/ethnicity (P<.05), and cancer type (P<.001). Post hoc comparisons revealed that older adults (those aged 60-69 years and 70-79 years) and black non-Hispanic individuals reported the highest FACIT-Sp-12 scores compared with those aged 18 to 39 years (P<.05; Cohen d [an effect size used to indicate the standardized difference between 2 means], 0.20-0.50) and white non-Hispanic individuals (P<.05; Cohen d, 0.02-0.62), respectively. All other significant main effects were small in magnitude (effect size range, 0.001-0.032). These data will aid in the interpretation of the magnitude and meaning of FACIT-Sp-12 scores, and allow for comparisons of scores across studies. © 2015 American Cancer Society.

Don't judge a book by its cover, revisited: perceived and reported traits and values of attractive women.

Science.gov (United States)

Segal-Caspi, Lihi; Roccas, Sonia; Sagiv, Lilach

2012-10-01

Research has documented a robust stereotype regarding personality attributes related to physical attractiveness (the "what is beautiful is good" stereotype). But do physically attractive women indeed possess particularly attractive inner attributes? Studying traits and values, we investigated two complementary questions: how perceived attractiveness relates to perceived personality, and how it relates to actual personality. First, 118 women reported their traits and values and were videotaped reading the weather forecast. Then, 118 judges rated the traits, values, and attractiveness of the women. As hypothesized, attractiveness correlated with attribution of desirable traits, but not with attribution of values. By contrast, attractiveness correlated with actual values, but not actual traits: Attractiveness correlated with tradition and conformity values (which were contrasted with self-direction values) and with self-enhancement values (which were contrasted with universalism values). Thus, despite the widely accepted "what is beautiful is good" stereotype, our findings suggest that the beautiful strive for conformity rather than independence and for self-promotion rather than tolerance.

Structural response of Paks NPP WWER-440 MW main building complex to blast input motion. Final report

International Nuclear Information System (INIS)

1999-01-01

The Soviet standard design units WWER-440/213 type installed in Paks NPP were not originally designed for a Safe Shutdown Earthquake. At the time of selection of Paks site on the basis of historical earthquake data was supposed that the maximum earthquake is of grade V according MSK-64 scale. This seismicity level had not required any special measures to account for seismic event effects on the Main Building Complex Structure. Current site seismicity studies reveal that the seismic hazard for the site significantly exceeds the originally estimated. In addition the safety rules and seismic code requirements became more rugged. As a part of the activities to increase the seismic safety of the Paks NPP the study on dynamic behaviour of the Main Building Complex Structure has been performed with support of IAEA. The explosion full scale tests were carried out for determining the dynamic behaviour of the structure and for assessment of the Soil Structure Interaction (SSI) effects in the modelling and analysis procedures, used in the dynamic response analyses. The objective of the project was to evaluate the blast response of the WWER-440/213 Main Building Complex at Paks NPP, based on the data available for the soil properties, recorded free-field blast input motion, and structural design. The scope of EQE-Bulgaria study was to conduct a state-of-the-art SSI analysis with a multiple foundations supported model of the Main Building Complex to assess the structure blast response. The analysis was focused on a modelling technique that assess realistically the SSI effects on the dynamic response of a structure supported on multiple foundation instead of simplified, but more conservative techniques. The scope of research was covered splitting the study into the following steps: development of a twin units model for Main Building Complex structure; development of a Low Strain Soil Properties Model; development of SSI Parameters consisting of a Multiple Foundations System

Shareholder value and the performance of a large nursing home chain.

Science.gov (United States)

Kitchener, Martin; O'Meara, Janis; Brody, Ab; Lee, Hyang Yuol; Harrington, Charlene

2008-06-01

To analyze corporate governance arrangements and quality and financial performance outcomes among large multi-facility nursing home corporations (chains) that pursue stakeholder value (profit maximization) strategies. To establish a foundation of knowledge about the focal phenomenon and processes, we conducted an historical (1993-2005) case study of one of the largest chains (Sun Healthcare Inc.) that triangulated qualitative and quantitative data sources. Two main sets of information were compared: (1) corporate sources including Sun's Security Exchange Commission (SEC) Form 10-K annual reports, industry financial reports, and the business press; and (2) external sources including, legal documents, press reports, and publicly available California facility cost reports and quality data. Shareholder value was pursued at Sun through three inter-linked strategies: (1) rapid growth through debt-financed mergers; (2) labor cost constraint through low nurse staffing levels; and (3) a model of corporate governance that views sanctions for fraud and poor quality as a cost of business. Study findings and evidence from other large nursing home chains underscore calls from the Institute of Medicine and other bodies for extended oversight of the corporate governance and performance of large nursing home chains.

New Horizons in C-F Activation by Main Group Electrophiles

Energy Technology Data Exchange (ETDEWEB)

Ozerov, Oleg V. [Texas A & M Univ., College Station, TX (United States). Dept. of Chemistry

2016-02-13

This technical report describes progress on the DOE sponsored project "New Horizons in C-F Activation by Main Group Electrophiles" during the period of 09/15/2010 – 08/31/2015. The main goal of this project was to develop improved catalysts for conversion of carbon-fluorine bonds in potentially harmful compounds. The approach involved combining of a highly reactive positively charged main-group compound with a highly unreactive negatively charged species (anions) as a way to access potent catalysts for carbon-fluorine bond activation. This report details progress made in improving synthetic pathways to a variety of new anions with improved properties and analysis of their potential in catalysis.

Work Values of Lithuanian University Students: Internal Structure

Directory of Open Access Journals (Sweden)

Vincentas Lamanauskas

2017-04-01

Full Text Available Individual’s work values define his/her career purposefulness. Individual’s chosen work values allow foreseeing what activity context and career model is important for him/her, seeking to successfully realize oneself in professional activity. Planning his/her professional career an individual is searching for the activity sphere, which could conform not only to his/her personal features, but also to his/her value orientations. Work values important for the individual allow realizing if they form conditions for planning modern career (successfully solve constantly changing activity problems and to correspond to always new raised requirements for a person in the organisation or in labour market, the realisation of which in today’s constantly changing labour market and social context becomes more and more problematic. Empiric research was carried out seeking to discover the work (activity value structure. The research instrument was created by the authors of the research. Two hundred sixty five first-year students from three Lithuanian universities participated in the research. These are the main higher education institutions, preparing teachers in Lithuania. The obtained results show that work value structure of the first year students studying in social and humanitarian science programmes can be expressed by 6 main factors: responsible activity values, active work values, harmony values, reward values, activity style values, and social status values. Also, the main differences were ascertained between female and male work value structure. Responsible activity values, active work values and harmony values were much more important for female than male students.

Main sequences defined by Hyades and field stars

International Nuclear Information System (INIS)

Upgren, A.R.

1978-01-01

The author reviews the main sequences defined by members of the Hyades cluster and by the field stars in the solar neighborhood. For this purpose, the discussion is limited primarily to the stars of the lower portions of the main sequence, especially those of spectral classes K and early M. There are two reasons for emphasis on the faint red dwarf stars. First, the value of a parallax depends on its size or, more accurately, on the error in parallax divided by the parallax itself. Large parallaxes of high precision occur in large numbers only for stars inhabiting the lower main sequence. Furthermore, brighter stars of earlier spectral classes are more likely to be influenced by evolutionary effects which may differ between the Hyades and field stars, and which are difficult to calibrate. (Auth.)

Human rights values or cultural values? Pursuing values to maintain ...

African Journals Online (AJOL)

We argue that positive discipline in multicultural school environments needs to be based in part on human rights values that are neither solely universally interpreted nor particularistically interpreted. We report on the data generated at a research workshop held as the final dissemination process of a four-year international ...

Fair Value Disclosure Requirements - A study of Investment property valuations in Sweden before and after IFRS 13

OpenAIRE

Hinestroza, Evelin; Pettersson Norin, Gustaf

2016-01-01

The new accounting standard IFRS 13 had its mandatory implementation January 1 st 2013. The main reason for the implementation was to eliminate inconsistencies and reduce complexities in fair value measurements. The new disclosure would therefore enable public real estate companies to be more transparent towards investors, who base their financial decision on the information that is presented in the financial report. Since the market value of investment properties is important for investors w...

Severe dysautonomia as a main feature of anti-GAD encephalitis: Report of a paediatric case and literature review.

Science.gov (United States)

Ben Achour, Nedia; Ben Younes, Thouraya; Rebai, Ibtihel; Ben Ahmed, Melika; Kraoua, Ichraf; Ben Youssef-Turki, Ilhem

2018-05-01

Anti-glutamic acid decarboxylase (anti-GAD65) antibodies are a rare cause of autoimmune encephalitis. This entity is mainly recognized in adults and very few cases were reported in children. We report on a paediatric case of anti-GAD encephalitis with severe presentation and uncontrollable dysautonomia. A 9-year-old girl was referred to our department for refractory seizures and behavioral disturbances. Brain magnetic resonance imaging (MRI) was normal. Repeat screening for antineuronal antibodies showed negative results for anti-NMDA receptor antibodies but positive results for anti-GAD65 with a low positivity of anti-Ma2 antibodies. Although a transient improvement was noticed after immunomodulatory treatment, the patient developed severe intractable autonomic imbalance including dysrythmia, alternating bradycardia/tachycardia, hypotension/hypertension, hypothermia/hyperthermia and hyperhidrosis. She deceased six months after onset. Our report intends to raise awareness of autoimmune encephalitis with anti-GAD65 antibodies which may involve extralimbic brain regions and manifest with fatal dysautonomia. We highlight the need for prompt diagnosis and aggressive management for this underdiagnosed entity in children. Copyright © 2018 European Paediatric Neurology Society. Published by Elsevier Ltd. All rights reserved.

Quantifying Economic Value of Coastal Ecosystem Services: A Review

Directory of Open Access Journals (Sweden)

Seyedabdolhossein Mehvar

2018-01-01

Full Text Available The complexity of quantifying ecosystem services in monetary terms has long been a challenging issue for economists and ecologists. Many case specific valuation studies have been carried out in various parts of the World. Yet, a coherent review on the valuation of coastal ecosystem services (CES, which systematically describes fundamental concepts, analyzes reported applications, and addresses the issue of climate change (CC impacts on the monetary value of CES is still lacking. Here, we take a step towards addressing this knowledge gap by pursuing a coherent review that aims to provide policy makers and researchers in multidisciplinary teams with a summary of the state-of-the-art and a guideline on the process of economic valuation of CES and potential changes in these values due to CC impacts. The article highlights the main concepts of CES valuation studies and offers a systematic analysis of the best practices by analyzing two global scale and 30 selected local and regional case studies, in which different CES have been valued. Our analysis shows that coral reefs and mangroves are among the most frequently valued ecosystems, while sea-grass beds are the least considered ones. Currently, tourism and recreation services as well as storm protection are two of the most considered services representing higher estimated value than other CES. In terms of the valuation techniques used, avoided damage, replacement and substitute cost method as well as stated preference method are among the most commonly used valuation techniques. Following the above analysis, we propose a methodological framework that provides step-wise guidance and better insight into the linkages between climate change impacts and the monetary value of CES. This highlights two main types of CC impacts on CES: one being the climate regulation services of coastal ecosystems, and the other being the monetary value of services, which is subject to substantial uncertainty. Finally, a

Pre-feasibility study for final disposal of radioactive waste. Disposal concepts. Main report

International Nuclear Information System (INIS)

Andersen, L.; Skov, C.; Kueter, A.; Schepper, L.; Gottberg Roemer, H.; Refsgaard, A.; Utko, M.; Kristiansen, Torben

2011-05-01

contains the recommendations that are the result of the preliminary design and the preliminary safety assessment. These are divided into three subparts: General recommendations with respect to site selection etc., recommendations that are a result of the preliminary safety assessment (other than the suggestions for waste conditioning described in part II), and recommendations for the process forward including supplementary investigations. The main report is supplemented by a number of annexes containing details about specific issues, data basis and more detailed results and outcomes of the prefeasibility study. (LN)

Pre-feasibility study for final disposal of radioactive waste. Disposal concepts. Main report

Energy Technology Data Exchange (ETDEWEB)

Andersen, L.; Skov, C.; Kueter, A.; Schepper, L.; Gottberg Roemer, H.; Refsgaard, A.; Utko, M.; Kristiansen, Torben (COWI A/S, Kgs. Lyngby (Denmark))

2011-05-15

report contains the recommendations that are the result of the preliminary design and the preliminary safety assessment. These are divided into three subparts: General recommendations with respect to site selection etc., recommendations that are a result of the preliminary safety assessment (other than the suggestions for waste conditioning described in part II), and recommendations for the process forward including supplementary investigations. The main report is supplemented by a number of annexes containing details about specific issues, data basis and more detailed results and outcomes of the prefeasibility study. (LN)

Cryptogenic organising pneumonia presenting with spontaneous pneumothorax and the value of procalcitonin: A case report

Directory of Open Access Journals (Sweden)

Chong Kang

2017-01-01

Full Text Available Cryptogenic Organising Pneumonia (COP is a relatively rare condition and can be difficult to differentiate from Community acquired pneumonia (CAP. We report two cases which demonstrate the importance of considering this differential diagnosis in patients with spontaneous pneumothorax who have raised inflammatory markers or lung infiltrates. Our report highlights the value of serum procalcitonin as a biomarker in differentiating between community acquired pneumonia and cryptogenic organising pneumonia especially in the context of a high serum C-reactive protein. Furthermore, the cases show early diagnosis and prompt treatment with corticosteroids may impact the clinical outcome.

2011 EnergyValue Housing Award Report

Energy Technology Data Exchange (ETDEWEB)

Sagan, D.; Del Bianco, M.; Wood, A.

2012-10-01

This report details the simulation tool(s) and energy modeling methodology followed in making the energy efficiency estimates and documents the estimated performance of the EVHA award winning houses in comparison with the Building America Benchmark and the associated House Simulation Protocols. A summary of each building and its features is included with a brief description of the project and the judges' comments. The purpose of this report is to assess the energy performance of the 2011 EVHA winners as well as align the EVHA Program with the Building America Program.

Advancing medicine one research note at a time: the educational value in clinical case reports.

Science.gov (United States)

Cabán-Martinez, Alberto J; Beltrán, Wilfredo F García

2012-07-06

A case report--a brief written note that describes unique aspects of a clinical case--provides a significant function in medicine given its rapid, succinct, and educational contributions to scientific literature and clinical practice. Despite the growth of, and emphasis on, randomized clinical trials and evidenced-based medicine, case reports continue to provide novel and exceptional knowledge in medical education. The journal BMC Research Notes introduces a new "case reports" section to provide the busy clinician with a forum in which to document any authentic clinical case that provide educational value to current clinical practice. The aim is for this article type to be reviewed, wherever possible, by specialized Associate Editors for the journal, in order to provide rapid but thorough decision making. New ideas often garnered by and documented in case reports will support the advancement of medical science--one research note at a time.

Management by the value of enterprise

Directory of Open Access Journals (Sweden)

M. V. Zenkinа

2017-01-01

Full Text Available The management of the enterprise's value is largely aimed at increasing the investment attractiveness of the enterprise. The search for new methods and techniques for managing the property complex faces a number of problems that are a promise of developing scientific approaches to the development of new progressive methods of making managerial decisions. The article considers alternative options for improving the quality of enterprise management and suggests the direction of improving the organization’s cost management system. A number of limiting factors, which allowed the author to determine the target indicators of the presented model, determines the presented objective function of enterprise value. It is permissible to change and expand the composition of the indicators and the approaches used to assess the value of the enterprise. The recommended model allows determining the reserves of increasing the efficiency of the enterprise, affecting the value of the property complex. Dependence of the singled out evaluation criteria and the targets of strategies for increasing the value of enterprises is indicated. The main stages of the enterprise value management process are considered as a single concept of increasing the current value of the organization. The characteristic of the concept of management aimed at creating value – Value Based Management (VBM is presented. The main principles of VBM aimed at qualitative improvement of strategic and operational decisions at all levels of management of the organization are singled out. Article considers the technology of introducing a cost management system based on the example of a construction organization. The main stages of enterprise cost management aimed at long-term sustainable growth in the value of the organization are identified. Particular attention is paid to the stages of analysis of the contribution of production and management units to the total value of the enterprise and the

A comparison of the European renewable energy directive default emission values with actual values from operating biodiesel facilities for sunflower, rape and soya oil seeds in Italy

International Nuclear Information System (INIS)

Buratti, C.; Barbanera, M.; Fantozzi, F.

2012-01-01

The European Union (EU) set a binding greenhouse gas (GHG) emission reduction target for transportation biofuels and other bioliquids. In this study, the GHG emissions of biodiesel chain from sunflower, rapeseed and soybean were calculated in compliance with the European Union Renewable Energy Directive 2009/28/EC (RED). Input data used for the agricultural step were referred to the Umbrian region for sunflower and rapeseed and to the Veneto region for soybean, while data obtained from the main Italian biodiesel plants were employed for the processing step. Results showed that GHG emissions were higher than default values reported in the RED for sunflower and rapeseed and lower for soybean. Only sunflower biodiesel does not reach the minimum value of GHG saving (35%). The main differences with data used in the RED concern cultivation step, while the processing step has overall the same values of GHG emissions. Finally, three case studies were examined in order to identify possible improvements to make the analyzed supply chains more sustainable. -- Highlights: ► GHG balance of biodiesel from sunflower, rapeseed and soya was analyzed. ► Cultivation has the highest environmental impact for sunflower and rapeseed chains. ► Typical Italian data were adopted for cultivation and processing steps. ► GHG emissions were lower than RED default values for soya biodiesel. ► Cogeneration for the processing plant can greatly increase GHG saving.

Supply and demand of timber for wood turning in Maine

Science.gov (United States)

Eric H. Wharton; Robert L., Jr. Nevel; Douglas S. Powell; Douglas S. Powell

1987-01-01

An analytical report on the volume of wood used by the wood-turning industry in Maine, and the volume of timber from the state's timberlands that may be suitable for turnstock. Findings are based on the third forest resource survey of Maine timberlands, and an industry canvass of primary manufacturing mills using wood from Maine timberlands, both conducted in 1982...

Feasibility study for the assessment of biomass material flows - Final report. Volume 1: main report, Volume 2: monograph of existing data sources

International Nuclear Information System (INIS)

Chevallier, Laurent; Forot, Virginie; Rouillon, Adrien; Rantien, Caroline; Zegers, Jean-Pierre

2014-01-01

This study aimed at elaborating a method of quantification of annual inter-regional, national and international biomass flows within the French market, within a perspective of integration into the French national biomass resource observatory (ONRB). This method is based on numerous existing data which are available for all French regions. Three main data sources have been selected. After a presentation of definitions and nomenclature used within these data sources, and a discussion of ways to address the flow concept, the report presents the different studied data (regional, national and international data), and then presents the adopted method for the assessments of inter-regional flows, flows between a region and the international level, and between France and the rest of the world. Recommendations are then made for the implementation and integration of this method into existing tools

The potential of shared value creation: a theoretical analysis

Directory of Open Access Journals (Sweden)

Victor Danciu

2016-06-01

Full Text Available The urgent issues economy, environment and society are facing need new approaches which allow a well-balanced sharing of value created by the economy. A step forward is the concept of shared value creation. This paper aims to analyze the main features, the content of strategy of shared value creation and to propose the social innovation as main strategic way of shared value creation. At the beginning, the drivers and challenges of shared value creation are investigated in a systematized manner, in order to better understand why this new way of doing business is needed. Then, the concept and the three levels of shared value creation are investigated as sources of economic, environmental and social benefits that a business creates. These benefits depend on how efficient and diligent the company works. We are advancing the social innovation as main strategy having the greatest potential to create value with economic, environmental and social benefits. Finally, a framework for measurement of shared value creation is included. This framework is aiming at giving a tool for checking up the potential the shared value creation has for solving environmental and social issues.

The nature and impact of personal values and organizational values on customer satisfaction

OpenAIRE

BLOEMER, Johanna; Breugelmans, E.; Lievens, Annouk

2004-01-01

This exploratory study reports on the nature and impact of personal values, organizational values and value congruence on customer service satisfaction. Customers from a cleaning service organizaton rated 24 values with respect to how important these values were to the organization. The results of hierarchical multiple regression analyses show that organizational values have a predominant impact on customer service satisfaction. The congruence between personal and organizational values and th...

Sustainability reporting in the energy sector

Directory of Open Access Journals (Sweden)

Kowal Barbara

2016-01-01

Full Text Available Development of the concepts of sustainable development and corporate social responsibility has a great impact on reporting in companies. The increase of their importance has resulted in a need to create a reporting system that would provide information on not only the methods but also the results of implementation of those concepts in companies. Globally, there are many organizations that promote and support companies in the area of integrated reporting. The most popular standard for reporting non-financial data that is used by a number of companies worldwide is the Global Reporting Initiative (GRI Guidelines. The main objective of the GRI is to support the development of sustainable economy in which companies take responsibility for the economic, social, and environmental consequences of their operations, manage that responsibility, and report all their actions. An example of a sector where the concept of sustainable development and its transparent reporting has an impact on the formation of values is the energy sector, which creates value for stakeholders and, together with the financial sector, has the greatest impact on national economies.

Value poaching: framing the same values for competing political ends

NARCIS (Netherlands)

Nelson, T.E.; Lecheler, S.; Schuck, A.R.T.; de Vreese, C.H.

2015-01-01

Previous research has established that rival issue frames that target competing values can lead public opinion in different directions. This article examines rival frames that target the same values but for competing political ends. We report on an experiment (N = 503) that examines the framing of a

Fair Value in the light of IFRS 13 «Fair Value Measurement»

OpenAIRE

V.V. Svitselska

2015-01-01

The main provisions of IFRS 13 «Fair Value Measurement» have been researched as well as its critical analysis has been conducted. Comparison of the previous and the new definition of the concept «fair value» has been done on the basis of what the shortcomings of the previous definition have been highlighted, the characteristic features and advantages of new definition from IFRS 13 «Fair Value Measurement» have been outlined. It has been proved that new interpretation of the concept of «fair v...

Earned Value Conference at CERN - 25-26 November 2009 (Main Building, first floor)

CERN Multimedia

GS Department

Next week, 25-26 November, 60 participants from universities and industry will meet at CERN for the first European conference on Earned Value Management and Analysis. This project control methodology was first introduced -in anger- during LHC, and will further be in use for the LHC upgrade projects like Linac4. During the conference, more information on the methodology will be presented and experiences will be shared on how “Earned Value” has been used at CERN and in industry. More information On the web site, you can also find the conference schedule. If you would like to attend some of the presentations, please send an email to jurgen.de.jonghe@cern.ch

Health significance and statistical uncertainty. The value of P-value.

Science.gov (United States)

Consonni, Dario; Bertazzi, Pier Alberto

2017-10-27

The P-value is widely used as a summary statistics of scientific results. Unfortunately, there is a widespread tendency to dichotomize its value in "P0.05" ("statistically not significant"), with the former implying a "positive" result and the latter a "negative" one. To show the unsuitability of such an approach when evaluating the effects of environmental and occupational risk factors. We provide examples of distorted use of P-value and of the negative consequences for science and public health of such a black-and-white vision. The rigid interpretation of P-value as a dichotomy favors the confusion between health relevance and statistical significance, discourages thoughtful thinking, and distorts attention from what really matters, the health significance. A much better way to express and communicate scientific results involves reporting effect estimates (e.g., risks, risks ratios or risk differences) and their confidence intervals (CI), which summarize and convey both health significance and statistical uncertainty. Unfortunately, many researchers do not usually consider the whole interval of CI but only examine if it includes the null-value, therefore degrading this procedure to the same P-value dichotomy (statistical significance or not). In reporting statistical results of scientific research present effects estimates with their confidence intervals and do not qualify the P-value as "significant" or "not significant".

ITER cryostat main chamber and vacuum vessel pressure suppression system design

International Nuclear Information System (INIS)

Ito, Akira; Nakahira, Masataka; Takahashi, Hiroyuki; Tada, Eisuke; Nakashima, Yoshitane; Ueno, Osamu

1999-03-01

Design of Cryostat Main Chamber and Vacuum Vessel Pressure Suppression System (VVPS) of International Thermonuclear Experimental Reactor (ITER) has been conducted. The cryostat is a cylindrical vessel that includes in-vessel component such as vacuum vessel, superconducting toroidal coils and poloidal coils. This cryostat provides the adiabatic vacuum about 10 -4 Pa for the superconducting coils operating at 4 K and forms the second confinement barrier to tritium. The adiabatic vacuum is to reduce thermal loads applied to the superconducting coils and their supports so as to keep their temperature 4 K. The VVPS consists of a suppression tank located under the lower bio-shield and 4 relief pipes to connect the vacuum vessel and the suppression tank. The VVPS is to keep the maximum pressure rise of the vacuum vessel below the design value of 0.5 MPa in case of the in-vessel LOCA (water spillage from in-vessel component). The spilled water and steam are lead to the suppression tank through the relief pipes when the internal pressure of vacuum vessel is over 0.2 MPa, and then the internal pressure is kept below 0.5 MPa. This report summarizes the structural design of the cryostat main chamber and pressure suppression system, together with their fabrication and installation. (author)

ITER cryostat main chamber and vacuum vessel pressure suppression system design

Energy Technology Data Exchange (ETDEWEB)

Ito, Akira; Nakahira, Masataka; Takahashi, Hiroyuki; Tada, Eisuke [Japan Atomic Energy Research Inst., Tokai, Ibaraki (Japan). Tokai Research Establishment; Nakashima, Yoshitane; Ueno, Osamu

1999-03-01

Design of Cryostat Main Chamber and Vacuum Vessel Pressure Suppression System (VVPS) of International Thermonuclear Experimental Reactor (ITER) has been conducted. The cryostat is a cylindrical vessel that includes in-vessel component such as vacuum vessel, superconducting toroidal coils and poloidal coils. This cryostat provides the adiabatic vacuum about 10{sup -4} Pa for the superconducting coils operating at 4 K and forms the second confinement barrier to tritium. The adiabatic vacuum is to reduce thermal loads applied to the superconducting coils and their supports so as to keep their temperature 4 K. The VVPS consists of a suppression tank located under the lower bio-shield and 4 relief pipes to connect the vacuum vessel and the suppression tank. The VVPS is to keep the maximum pressure rise of the vacuum vessel below the design value of 0.5 MPa in case of the in-vessel LOCA (water spillage from in-vessel component). The spilled water and steam are lead to the suppression tank through the relief pipes when the internal pressure of vacuum vessel is over 0.2 MPa, and then the internal pressure is kept below 0.5 MPa. This report summarizes the structural design of the cryostat main chamber and pressure suppression system, together with their fabrication and installation. (author)

Asteroid Family Associations of Main-Belt Comets

Science.gov (United States)

Hsieh, Henry H.; Novakovic, Bojan; Kim, Yoonyoung; Brasser, Ramon

2016-10-01

We present a population-level analysis of the asteroid family associations of known main-belt comets or main-belt comet candidates (which, to date, have largely just been analyzed on individual bases as they have been discovered). In addition to family associations that have already been reported in the literature, we have identified dynamical relationships between 324P/La Sagra and the Alauda family, P/2015 X6 (PANSTARRS) and the Aeolia family, and P/2016 G1 (PANSTARRS) and the Adeona family. We will discuss the overall implications of these family associations, particularly as they pertain to the hypothesis that members of primitive asteroid family members may be more susceptible to producing observable sublimation-driven dust emission activity, and thus becoming main-belt comets. We will also discuss the significance of other dynamical and physical properties of a family or sub-family as they relate to the likelihood of that family containing one or more currently active main-belt comets.

Emerging Good Practices for Transforming Value Assessment: Patients' Voices, Patients' Values.

Science.gov (United States)

Perfetto, Eleanor M; Harris, Jason; Mullins, C Daniel; dosReis, Susan

2018-04-01

Patient engagement is a transformative strategy for improving value assessment. US value framework developers have increased engagement activities, but more needs to be learned about how to best achieve meaningful patient engagement in value assessment. The objective was to glean good practices in patient engagement emerging from patient community experiences, to be used in value assessment. The National Health Council Value Workgroup conducted a survey and held a focus group with its member advocacy organizations to gather experiences with value framework developers and views on emerging good practices. Ten of 13 organizations completed the survey; reporting 13 interactions with four framework developers. Most rated experiences as "good" to "very good." Emerging good practices included (1) engage early; (2) engage a range of patients; (3) leverage patient-provided information, data resources, and outreach mechanisms; (4) be transparent; and (5) appreciate and accommodate resource constraints. Twelve of 13 organizations participated in the focus group, and this produced 30 emerging good practices in four areas: (1) timing; (2) methodology and data; (3) partnering; and (4) characterizing engagement. Patient engagement was limited in early development of value frameworks but has increased in the past few years. Patient groups report positive experiences that can serve as emerging good practices. These groups also reported experienced challenges in their interactions and recommended good practices to mitigate those challenges. The growing pool of patient engagement experiences can be translated into good practices to advance a patient-centered, value-driven health care ecosystem. Lessons learned from these early experiences can help establish recommend emerging good practices that can eventually result in best practices and standards in the field. Copyright © 2018 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc

Analysis of the Main Indicators of the Bucharest Stock Exchange

OpenAIRE

Madalina Gabriela ANGHEL

2014-01-01

The goal of this article is to achieve an analysis of the evolution and significance of the main indicators of the Bucharest Stock Exchange (stock exchange capitalization, BET index, value of the concluded transactions) over the last fifteen years. One of the significant elements in analyzing the performances of the capital market consist of the stock exchange capitalization which an essential indicator for characterizing of this domain of activity, mainly if considering the fact that it is u...

Self-Reported and Judged Personality, Value, and Attitudinal Patterns: A Comparison of Users and Non Users of LSD-25.

Science.gov (United States)

Jones, Allan P.

This study is designed to assess the benefits of LSD use as well as to examine personality, value, and attitudinal variables in order to characterize users and non users. The main assessment tool used was the in-depth interview. Subjects were 31 male and 8 female users and a non user group matched for education and age. The user was characterized…

Annual report on JEN-1 reactor

International Nuclear Information System (INIS)

Montes, J.

1972-01-01

In the annual report on the JEN-1 reactor the main features of the reactor operations and maintenance are described. The reactor has been critical for 1831 hours, what means 65,8% of the total working time. Maintenance and pool water contamination have occupied the rest of the time. The maintenance schedule is shown in detail according to three subjects. The main failures and reactor scrams are also described. The daily maximum values of the water activity are given so as the activity of the air in the reactor hall. (Author)

Value Relevance of Embedded Value and IFRS 4 Insurance Contracts

OpenAIRE

Rebecca Chung-Fern Wu; Audrey Wen-Hsin Hsu

2011-01-01

In light of the recent exodus of foreign insurers from Taiwan and the local insurers’ outcries against the International Financial Reporting Standard (IFRS) 4 Insurance Contracts, we examine the value relevance of financial statements for life insurance firms, with particular interests to the embedded value (EV) disclosure. We find that the EV of equity has an incremental information role for book value of equity, which indicates that the accounting mismatching problem in the insurance indust...

Shareholder Value and the Performance of a Large Nursing Home Chain

Science.gov (United States)

Kitchener, Martin; O'Meara, Janis; Brody, Ab; Lee, Hyang Yuol; Harrington, Charlene

2008-01-01

Objective To analyze corporate governance arrangements and quality and financial performance outcomes among large multi-facility nursing home corporations (chains) that pursue stakeholder value (profit maximization) strategies. Study Design To establish a foundation of knowledge about the focal phenomenon and processes, we conducted an historical (1993–2005) case study of one of the largest chains (Sun Helathcare Inc.) that triangulated qualitative and quantitative data sources. Data Sources Two main sets of information were compared: (1) corporate sources including Sun's Security Exchange Commission (SEC) Form 10-K annual reports, industry financial reports, and the business press; and (2) external sources including, legal documents, press reports, and publicly available California facility cost reports and quality data. Principal Findings Shareholder value was pursued at Sun through three inter-linked strategies: (1) rapid growth through debt-financed mergers; (2) labor cost constraint through low nurse staffing levels; and (3) a model of corporate governance that views sanctions for fraud and poor quality as a cost of business. Conclusions Study findings and evidence from other large nursing home chains underscore calls from the Institute of Medicine and other bodies for extended oversight of the corporate governance and performance of large nursing home chains. PMID:18454781

Critical values in hematology of 862 institutions in China.

Science.gov (United States)

Ye, Y Y; Zhao, H J; Fei, Y; Wang, W; He, F L; Zhong, K; Yuan, S; Wang, Z G

2017-10-01

A national survey on critical values in hematology of China laboratories was conducted to determine the current practice and assess the quality indicators so as to obtain a quality improvement. Laboratories participating were asked to submit the general information, the practice of critical value reporting, and the status of timeliness of critical value reporting. A total of 862 laboratories submitted the results. The majority of participants have included white blood cell count, blood platelet count, hemoglobin, prothrombin time, and activated partial thromboplastin time in their critical value lists. Many sources are used for establishing a critical value policy, and some of the laboratories consult with clinicians. The unreported critical value rate, late critical value reporting rate, and clinically unacknowledged rate in China are relatively low, and the median of critical value reporting time is 8-9 minutes. There exists a wide variety for critical value reporting in hematology in China. Laboratories should establish a policy of critical value reporting suited for their own situations and consult with clinicians to set critical value lists. Critical values are generally reported in a timely manner in China, but some measures should be taken to further improve the timeliness of critical value reporting. © 2017 John Wiley & Sons Ltd.

Main Libraries, Branches, and Bookmobiles: FY 2012 Public Libraries Survey (Outlet)

Data.gov (United States)

Institute of Museum and Library Services — Find key information on main libraries, branches, and bookmobiles, including FSCS IDs, square footage, and locale codes.These data include imputed values for...

Environmental optimisation of natural gas fired engines. Main report

Energy Technology Data Exchange (ETDEWEB)

Kvist, T. et al.

2010-10-15

The overall aim of the project has been to assess to which extent it is possible to reduce the emissions by adjusting the different engines examined and to determine the cost of the damage caused by emissions from natural gas combustion. However, only health and climate effects are included. The emissions of NO{sub x}, CO and UHC as well as the composition of the hydrocarbon emissions were measured for four different stationary lean-burn natural-gas fired engines installed at different combined heat and power (CHP) units in Denmark. The units were chosen to be representative of the natural gas fired engine-based power production in Denmark. The measurements showed that NO{sub x} emissions were relatively more sensitive to engine setting than UHC, CO and formaldehyde emissions. By reducing the NO{sub x} emissions to 40 % of the initial value (from 500 to 200 mg/m3(n) at 5 % O{sub 2}) the UHC emission was increased by 10 % to 50 % of the initial value. The electrical efficiency was reduced by 0.5 to 1.0 percentage point. Externalities in relation to power production are defined as the costs, which are not directly included in the price of the produced power. Health effects related to air pollution from power plants fall under this definition and usually dominate the results on external costs. For determination of these effects the exposure of the population, the impact of the exposure and the societal costs accompanying the impacts have been evaluated. As expected, it was found that when the engines are adjusted in order to reduce NO{sub x} emissions, the emission of UHC increases and vice versa. It was found that at high NO{sub x} emission levels (500 mg/m3{sub n} at 5 % O{sub 2}) the external costs related to the NO{sub x} emissions are 15 to 25 times the costs related to UHC emissions. At low NO{sub x} emission levels (200 mg/m3{sub n} at 5 % O{sub 2}) the costs related to NO{sub x} are 5 to 8 times the costs related to UHC emissions. Apparently, the harmfulness

Cloud Computing Value Chains: Understanding Businesses and Value Creation in the Cloud

Science.gov (United States)

Mohammed, Ashraf Bany; Altmann, Jörn; Hwang, Junseok

Based on the promising developments in Cloud Computing technologies in recent years, commercial computing resource services (e.g. Amazon EC2) or software-as-a-service offerings (e.g. Salesforce. com) came into existence. However, the relatively weak business exploitation, participation, and adoption of other Cloud Computing services remain the main challenges. The vague value structures seem to be hindering business adoption and the creation of sustainable business models around its technology. Using an extensive analyze of existing Cloud business models, Cloud services, stakeholder relations, market configurations and value structures, this Chapter develops a reference model for value chains in the Cloud. Although this model is theoretically based on porter's value chain theory, the proposed Cloud value chain model is upgraded to fit the diversity of business service scenarios in the Cloud computing markets. Using this model, different service scenarios are explained. Our findings suggest new services, business opportunities, and policy practices for realizing more adoption and value creation paths in the Cloud.

The Mediating Role of Materialism on the Relationship between Values and Consumption

Science.gov (United States)

Sevgili, Fatma; Cesur, Sevim

2014-01-01

The main aim of this study is to investigate the relationship between values and consumption, and to adduce the mediating roles of materialism in this association. Values have been investigated through Schwartz's main value dimensions in his Theory of Human Values: Self-Enhancement, Self-Transcendence, Openness to Change and Conservation. Through…

Main Libraries, Branches, and Bookmobiles: FY 2013 Public Libraries Survey (Outlet)

Data.gov (United States)

Institute of Museum and Library Services — Find key information on main libraries, branches, and bookmobiles, including FSCS IDs and location.These data include imputed values for libraries that did not...

On the Roche constants for main-sequence binaries

International Nuclear Information System (INIS)

Giannuzzi, M.A.

1979-01-01

The ratios C 1 /C 2 of the constants defining the equipotential surfaces which describe the external forms of the components of a close binary system have been calculated on the basis of evolutionary models. Theoretical systems have been considered allowing for a wide range of input parameters (masses and separation) and taking into account the evolutionary effects on the radii of the stars during their Main-Sequence lifetime. The systems have not undergone any transfer of matter and are representative of detached binaries with Main-sequence components. The ratios of the constants are confined in limited intervals and, for the highest values of the mass-ratios, they are clustered around the unit. (Auth.)

Intrabeam Scattering in the NLC Main Damping Rings

International Nuclear Information System (INIS)

Wolski, Andrzej

2006-01-01

We use Bane's approximation to the Bjorken-Mtingwa theory of intrabeam scattering to calculate the emittance growth as a function of bunch charge in the KEK ATF. We find that our results are consistent with the experimental data. We then calculate the emittance growth in the NLC Main Damping Rings using the same formulae; we allow for some uncertainty in the ATF data by using two different values for the Coulomb log factor in the formulae for the emittance growth rates. We find that despite the IBS emittance growth, it should still be possible to achieve the specified transverse and longitudinal emittances in the NLC Main Damping Rings at the specified bunch charge

Natural Capital - putting a value on geological sites

Science.gov (United States)

Dunlop, Lesley

2017-04-01

Natural Capital is a mechanism through which a value can be placed on nature allowing it to be considered alongside other assets. When the Government of the United Kingdom produced a Natural Environment White Paper (The Natural Choice: securing the value of nature) in 2012 there was no direct mention of geosites, geoheritage or geodiversity. One ambition of the Natural Environment White Paper was to stop environmental degradation and to rebuild natural capital and to value it. Whilst landscapes are mentioned in the paper geodiversity is not directly and this has been problematic for funding and recognition within the UK. Natural Capital is being used as the basis for many of the environmental reviews therefore it is essential that geodiversity can be included within this. The Natural Capital Committee defines natural capital as 'those elements of the natural environment which provide valuable goods and services to people'. In the main, these goods and services are related to ecology/biodiversity rather than to the full range of natural capital. Specifically, the values associated with abiotic nature (geodiversity) are frequently undervalued or ignored. The English Geodiversity Forum have been producing case studies as to how this might be done for different locations and this paper will present the work of this and how a value can be attributed to geodiversity. For example links to tourism and recreation within areas such as the Jurassic Coast World Heritage Site and the Black Country proposed Geopark are easy to place a value on but it is more difficult with educational, scientific sites. Using an ecosystems services and biodiversity analogies this paper presents a framework that can be adopted for evaluation of geological sites. Defra (2015) The state of natural capital: protecting and improving natural capital for prosperity and wellbeing. Department for Environment, Food & Rural Affairs, 73 pages https

Exploration of Values: Israeli Teachers' Professional Ethics

Science.gov (United States)

Fisher, Yael

2013-01-01

The main purpose of this study was to explore Israeli teachers' professional ethics and values using the Facet Theory (Guttman in Psychmetrika 33:469-506, 1968). Since Israel does not have a teachers' code of ethics, such exploration can be a basis for constructing one. The study is mainly exploratory, and the main hypotheses that guided the study…

Trainees May Add Value to Patient Care by Decreasing Addendum Utilization in Radiology Reports.

Science.gov (United States)

Balthazar, Patricia; Konstantopoulos, Christina; Wick, Carson A; DeSimone, Ariadne K; Tridandapani, Srini; Simoneaux, Stephen; Applegate, Kimberly E

2017-11-01

The purpose of this study was to evaluate the impact of trainee involvement and other factors on addendum rates in radiology reports. This retrospective study was performed in a tertiary care pediatric hospital. From the institutional radiology data repository, we extracted all radiology reports from January 1 to June 30, 2016, as well as trainee (resident or fellow) involvement, imaging modality, patient setting (emergency, inpatient, or outpatient), order status (routine vs immediate), time of interpretation (regular work hours vs off-hours), radiologist's years of experience, and sex. We grouped imaging modalities as advanced (CT, MRI, and PET) or nonadvanced (any modality that was not CT, MRI, or PET) and radiologist experience level as ≤ 20 years or > 20 years. Our outcome measure was the rate of addenda in radiology reports. Statistical analysis was performed using multivariate logistic regression. From 129,033 reports finalized during the study period, 418 (0.3%) had addenda. Reports generated without trainees were 12 times more likely than reports with trainee involvement to have addenda (odds ratio [OR] = 12.2, p use (OR = 4.7, p use than those in an inpatient setting (OR = 1.5, p = 0.04; and OR = 1.3, p = 0.04, respectively). Routine orders had a slightly higher likelihood of addendum use compared with immediate orders (OR = 1.3, p = 0.01). We found no difference in addendum use by radiologist's sex, radiologist's years of experience, emergency versus outpatient setting, or time of interpretation. Trainees may add value to patient care by decreasing addendum rates in radiology reports.

Relationship among values, beliefs, norms and ecological behaviour.

Science.gov (United States)

González López, Antonio; Amérigo Cuervo-Arango, María

2008-11-01

The present study focuses mainly on the relationship between psychological constructs and ecological behaviour. Empirical analysis links personal values, ecological beliefs, consequences of environmental conditions, denial of ecological obligation, environmental control, personal norms and environment protection behaviour. Survey data from a path analysis of a Spanish sample of 403 individuals were used, showing that ecological beliefs, personal norms and eco-altruistic values have become the main psychological explanatory variables of environment protective behaviour. Ecological beliefs, when measured by the New Ecological Paradigm Scale, affected ecological behaviour decisively. Environmental and altruistic values were shown to be related to moral obligation, and a basic variable to understand behaviour. Personal norm mediated the effects of values and environmental control on ecological behaviour.

Complete Right Main Bronchus Rupture in a Child: Report of a Case

Directory of Open Access Journals (Sweden)

Bayram Altuntas

2014-03-01

Full Text Available Blunt chest trauma resulting in rupture of a main bronchus is rare and probably have a high prehospital mortality.These injuries are often fatal because of respiratory distress and the high frequency of associated multiple organ injuries. A six-year-old boy was admitted our clinic due to blunt chest trauma. The tube thoracostomy was performed for the right pneumothorax at another surgical center. He was referred to our clinic due to inadequate expansion of the lung. On the physical examination, there was middle intercostal retraction, cyanosis and tachypnoea. The initial chest x-ray showed total pnemothorax on the right side and the hilum replaced by inferiorly. The rigid bronchoscopy was performed and the the rupture of main bronchus was seen. The sleeve upper lobectomy was performed. We aimed to emphasize the important of early diagnosis and treatment in the bronchial ruptures.

Net Income, Book Value and Cash Flows: The Value Relevance in Jordanian Economic Sectors

Directory of Open Access Journals (Sweden)

DHIAA SHAMKI

2013-07-01

Full Text Available This paper examines the value relevance of financial statements variables namely net income, book value and cash flows simultaneously relative to Jordanian services and industrial firms for the period from 2000 to 2009. The main findings of this paper are three- dimensional. First, net income is value relevant, while book value and cash flows are irrelevant. Second, net income is more value relevant than book value and cash flows in both sectors. Third, this value relevance is greater in services sector than in industrial sector. The study shows that net income assist more in explaining market values in Jordanian services and industrial firms. Since research on the value relevance of these variables has neglected Jordan (and the Middle Eastern region, the study tries to fill this practical gap. The study is the first in Jordan that examines the value relevance of net income, book value and cash flows simultaneously and compares this value relevance according to Amman Stock Exchange sectors in one study in Jordan.

Addressing Cancer Drug Costs and Value

Science.gov (United States)

The President’s Cancer Panel has released its latest report, Promoting Value, Affordability, and Innovation in Cancer Drug Treatment. The report recommends six actions to maximize the value and affordability of cancer drug treatment.

The Pre-Service Teachers' Value Orientations

Science.gov (United States)

Akin, Mehmet Ali

2018-01-01

It is important to note that social scientists have recently concentrated on the issue of values. People's thoughts, decisions, behaviors etc. values that have an important place in the explanations constitute the subject of this research. The main purpose of the research is to analyze whether the value orientations of the pre-service teacher'…

Investigating the value of time and value of reliability for managed lanes.

Science.gov (United States)

2015-12-01

This report presents a comprehensive study in Value of Time (VOT) and Value of Reliability (VOR) analysis in : the context of managed lane (ML) facilities. Combined Revealed Preference (RP) and Stated Preference (SP) : data were used to understand tr...

Does Book Values and Earnings Affect Equity Values of Corporate Entities in Nigeria?

Directory of Open Access Journals (Sweden)

Edirin Jeroh

2016-12-01

Full Text Available Purpose of the article: In this study, we appraised the effect which book values and earnings would have on equity values of quoted corporate entities in Nigeria. In view of this, we obtained secondary data from the published reports of 105 firms selected for this study. The study period was 10 years (2005–2014. Methodology/methods: The regression technique was employed to scrutinize the data sourced from sampled entities’ annual accounts. Additionally, the Breusch-Pagan/ Cook-Weisberg Test was employed along with the VIF Test to verify whether the sourced data were normally distributed or whether there was the presence or otherwise of multicollinearity amid the explanatory (independent variables. Scientific aim: This study aims to empirically establish with available statistics, the extent in which variations in equity values of quoted corporate entities in Nigeria could be accounted for by changes in book values and earnings. Findings: Results from our analysis revealed inter alia, that book value per share and earnings jointly had significant and positive effect on equity values of Nigerian quoted firms. Conclusion: Since earnings was significant in attempting to ascertain equity values of Nigerian firms, it was thus recommend that regulatory bodies like the Financial Reporting Council of Nigeria among others should develop enforceable strategies and sanctions that would discourage and eliminate all forms of earnings manipulation that may distort the information reported in the financial statements of quoted corporate entities in Nigeria

Fair Value in the light of IFRS 13 «Fair Value Measurement»

Directory of Open Access Journals (Sweden)

V.V. Svitselska

2015-03-01

Full Text Available The main provisions of IFRS 13 «Fair Value Measurement» have been researched as well as its critical analysis has been conducted. Comparison of the previous and the new definition of the concept «fair value» has been done on the basis of what the shortcomings of the previous definition have been highlighted, the characteristic features and advantages of new definition from IFRS 13 «Fair Value Measurement» have been outlined. It has been proved that new interpretation of the concept of «fair value» is narrower and more accurate than the previous, it clarifies the subject matter, subjects of transactions, as well as the date of its execution. The scheme of estimation at fair value as well as model of fair value determination according to IFRS 13 «Fair Value Measurement» has been presented. Methods of measurement at fair value and the fair value hierarchy have been researched. Some disadvantages of provisions of IFRS 13 «Fair Value Measurement» on the basis of its analysis have been highlighted, uncertainty is essential among them in which fair value should be applied.

Value Triangles in the Management of Building Projects

DEFF Research Database (Denmark)

Jensen, Per Anker

2013-01-01

The purpose of this paper is to investigate value triangles and their implementation in the management of building projects. The paper is based on results from a research project on space strategies and building values, which included a major case study of the development of facilities for Danish...... Broadcasting Corporation (DR) over time. The conventional iron triangle of quality, cost and schedule for project management is the theoretical starting point, but this is seen as mainly being related to process integrity in the construction stage. It is supplemented by a similar value triangle of cultural...... value, use value and quality of realization for product integrity, mainly for the design stage. Based on this framework an evaluation is made of the value management in six of DR’s building projects from the first around 1930 to the most recent – the new headquarters DR Byen finalised in 2009...

Main-coolant-pump shaft-seal reliability investigation. Interim report

International Nuclear Information System (INIS)

Fair, C.E.; Marsi, J.A.; Greer, A.O.

1982-09-01

This report contains the results of a survey of reactor coolant pump shaft seal reliability. The survey sample is representatively large (approx. = 27% of total US commercial plant population) and includes the three industry seal suppliers (Bingham-Williamette, Byron Jackson, and Westinghouse). Operationally incurred/induced problems and seal redesign parameters are identified. Failure hypotheses in the form of fault trees have been developed to describe the failure mechanisms. Recommendations are made for seal reliability improvement

An Overview of Value, Perspective, and Decision Context-A Health Economics Approach: An ISPOR Special Task Force Report [2].

Science.gov (United States)

Garrison, Louis P; Pauly, Mark V; Willke, Richard J; Neumann, Peter J

2018-02-01

The second section of our Special Task Force builds on the discussion of value and perspective in the previous article of the report by 1) defining a health economics approach to the concept of value in health care systems; 2) discussing the relationship of value to perspective and decision context, that is, how recently proposed value frameworks vary by the types of decisions being made and by the stakeholders involved; 3) describing the patient perspective on value because the patient is a key stakeholder, but one also wearing the hat of a health insurance purchaser; and 4) discussing how value is relevant in the market-based US system of mixed private and public insurance, and differs from its use in single-payer systems. The five recent value frameworks that motivated this report vary in the types of decisions they intend to inform, ranging from coverage, access, and pricing decisions to those defining appropriate clinical pathways and to supporting provider-clinician shared decision making. Each of these value frameworks must be evaluated in its own decision context for its own objectives. Existing guidelines for cost-effectiveness analysis emphasize the importance of clearly specifying the perspective from which the analysis is undertaken. Relevant perspectives may include, among others, 1) the health plan enrollee, 2) the patient, 3) the health plan manager, 4) the provider, 5) the technology manufacturer, 6) the specialty society, 7) government regulators, or 8) society as a whole. A valid and informative cost-effectiveness analysis could be conducted from the perspective of any of these stakeholders, depending on the decision context. Copyright © 2018 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.

Live insertion method used for main renewal

International Nuclear Information System (INIS)

Solkowitz, M.

1992-01-01

Baltimore Gas and Electric's pilot project using the live insertion method to replace a cast iron main provided excellent results. Its use on Eastern Avenue, a major state highway, was cost effective, provided gas service to customers during the work, required relatively short construction time and resulted in only minor traffic disruptions. Gas service transfers to the new main were done at customer convenience and resulted in outages of only a few hours per customer. This paper reports that the project involved inserting a 6-in. plastic line inside an existing 10-in. cast iron main. Miller Pipeline Corp., Indianapolis, supplier of the Insertec left-angle R right-angle live insertion method was contracted for the job. Miller technicians assisted BG and E forces by providing a load analysis of the main, a pushing machine and related supplies, foaming equipment and pipe cutting tools. Company forces were responsible for all preparatory work, including opening all excavations, installing bypasses, and fusing and testing the plastic pipe. Service transfers and renewals were also completed by company employees

Rates of the main thermonuclear reactions

International Nuclear Information System (INIS)

Abramovich, S.N.; Guzhovskii, B.Ya.; Dunaeva, S.A.; Fomushkin, E.F.

1992-01-01

The data on the cross sections of main thermonuclear reactions have been estimated with an account of the latest experimental results in a form of S-factor spline presentation. Based on this estimation, the reates of these reactions in 0.0001-1 MeV temperature range in the supposition of Maxwell distribution of relative velocities have been computed. The Maxwell-Boltzmann averaged -factors were calculated according to the table values of the reaction rates. Then the -factors were approximated with the 3 order spline-function. The necessity of the account of electron shielding and intramolecular movement at low temperatures is discussed (orig.)

Differences Between British and Americans’ Cultures in Values

Institute of Scientific and Technical Information of China (English)

潘巍巍; 戴立黎

2008-01-01

<正>Values are the most important issue in identifying one particular culture.Social values are the feelings people have about what is important,worthwhile,and just.In this paper,the differences between British and American values are discussed in two aspects which mainly lie respectively in the comparisons of values and characteristics in both cultures.

Household environmental monitoring project, volume I : main report, volume 2 : appendices

Energy Technology Data Exchange (ETDEWEB)

Thompson, J.; Goemans, M.; Goemans, P.C.; Wisniowski, A. [Jane Thompson Architect, Ottawa, ON (Canada); Fugler, D. [Canada Mortgage and Housing Corp., Ottawa, ON (Canada)

2006-01-15

Environmentally sustainable behaviour can be motivated by providing homeowners with a clear picture of their environmental impact, tangible reasons for improvement, and tailored solutions. This report presented the results of a study that established a study group of 20 households in an 85-year old community near downtown Ottawa, Ontario to test the above hypothesis. Each household completed surveys about environmental attitudes and household practices. Each household also tracked home heating, electricity and water consumption, and vehicle usage and waste generation over a monitoring period of one week. This report described the study in detail and presented the research plan and methods. It provided a review of related literature, including motivational techniques for encouraging sustainable behaviour; environmental monitoring tools including design tools, global impact assessment tools, federal environmental reduction tools and strategies; analyses of environmentally sustainable projects; and resource conservation techniques and manuals. The report also discussed the selection of the study group; development of monitoring method and forms; household monitoring; household assessment and reporting; community initiatives; and assessment of following year results. It was concluded that the research technique successfully produced reductions in environmental impact among the study group. refs., tabs., figs.

Analysis and Evaluation of The Main Ecoclimatic Conditions From Romania's Vineyards

Directory of Open Access Journals (Sweden)

Florin Dumitru Bora

2016-11-01

Full Text Available Vines act as indicators in relation ecoclimatic changes and they are particularly sensitive to temperature changes. Temperature is a limiting factor and define the distribution area for all plants. The main objective of this paper is to present the climatic conditions such as temperature, insolation, rainfall and cloudiness of Romanian main vineyards (Dealu Bujorului, Murfatlar, Târnave, Iași, Ștefănești-Argeși. The thermal balance with the highest values was recorded in Murfatlar vineyard having a value of 5288 (Σtg, the active thermal balance (Σta 4815, and the useful thermal balance (Σtu 2514. Insolation and precipitations are in normal parameters for viticulture. The highest values of the real heliothermic index (IHr, hydrothermal coefficient (CH and wine bioclimatic index (Ibcv were recorded in Murfatlar vineyard (IHr=4.1; CH=0.8 and Ibcv=11.4. The result show that the ecoclimatic conditions from the studied vineyards are favorable, that makes possible the production of both red and white wines of high quality in these areas.

OPPORTUNITIES FOR ENHANCING INFORMATIVE VALUE OF AUDIT REPORTS

Directory of Open Access Journals (Sweden)

Silviya Kostova

2016-07-01

Full Text Available The question of information content of audit reports is discovered in this paper. The role of audit reports in decision-making by its users is examined in the paper. It was found that audit reports are an important source of information for the users of such statements. The need to increase the information content of audit reports and the criteria as such informative have been established. This publication considers the requirements which are brought to the Auditor's report. Attention is directed both to those charged with governance in the company and all stakeholders. An audit report should describe the responsibilities of the auditor, i.e. to identify and assess risks of material misstatements in the financial statement; to design and implement audit procedures in response to those risks and to obtain sufficient and relevant audit evidence on which the audit opinion will be based. The aim of the article is to discuss the changes in international auditing standards and auditors' liability.

Narrating Corporate Values and Co-Creating Organizational Change

DEFF Research Database (Denmark)

Ravazzani, Silvia; Mormino, Sara

identity and shared by employees by facilitating dialogical and sensemaking processes. After a review of relevant literature on corporate identity, organizational identity and internal social media, this paper presents main findings from a large Italian company that has used internal social media to engage......When management introduces a change in corporate identity and values, companies risk experiencing a disconnection from the actual organizational identity and narratives felt and shared among employees. The main challenge therefore is making sure that corporate identity is rooted in organizational...... employees in making sense of the new corporate values in an open and dialogical manner. Activities encompassed digital storytelling on corporate values and organizational change projects aimed at translating these values into concrete behaviours and organizational processes. Critical areas in the use...

Strategic analysis for safeguards systems: a feasibility study. Volume 1. Main report

International Nuclear Information System (INIS)

Seaver, D.A.; Cohen, M.S.; Immerman, W.H.; Crane, F.L.; Goldman, A.J.

1984-12-01

Strategic analysis (game theory) is a formal method for modeling adversary situations that, when solved, yields an optimal strategy that maximizes the expected payoff to the player. As such, it appears to be potentially applicable in the nuclear material accounting context in which there is potential for an adversary attempting to divert special nuclear material. The NRC has previously supported research to develop preliminary strategic analysis models which has been considered to be only partially successful. This study reviewed previous efforts and other game theory research and assessed the feasibility of: (1) applying strategic analysis in a regulatory framework; (2) making strategic analysis understandable by licensees; and (3) assuring that strategic analysis can effectively be enforced. This report includes a discussion of the role of strategic analysis in material control and accounting, and of the mechanisms by which the NRC could implement strategic analysis. A set of feasibility criteria are described including both technical feasibility and organizational/implementation feasibility. Alternative strategic analysis model options are evaluated with respect to these criteria, as is the current material accounting practice. The assessment determined that the development of a payoff function that adequately represented the NRC's (and therefore the public's) values with respect to the consequences of diversion and the actions taken to prevent it is the most serious impediment to implementation. Given the limited role of material accounting in safeguards and the uncertainty regarding the development of a payoff function, the NRC should not proceed with full-scale implementation of strategic analysis. It does, however, have sufficient potential to warrant further development, with first priority going to the development of an appropriate payoff function

Challenges of the ILC Main Linac

International Nuclear Information System (INIS)

Ross, Marc

2007-01-01

With the completion of the ILC Reference Design Report (RDR), we begin the next phase of the project - development of the Engineering Design. Our strategy and priorities come from the identification, contained in the RDR, of scientific and engineering challenges of the ILC. First among these is the cost of the main linac which, including the associated earthworks and cooling/power systems, amounts to 60% of the ILC total cost. Next is the challenge to reach the highest practical gradient since this R and D has the largest cost leverage of any of the ongoing programs. Finally, we have to understand the beam dynamics and beam tuning processes in the main linac, as we will not have the opportunity to do full (or even large) scale tests of these before the linac is constructed.

Islamic values in the Kuwaiti curriculum

Science.gov (United States)

Alshahen, Ghanim A.

This study investigated the influence of Islamic values on the curriculum, in particular the Islamic studies and science curricula. Three questionnaires were developed, validated, and used to investigate teachers' and pupils' attitudes toward Islamic values in the curriculum. Four main sections deal with Islamic values in the Islamic studies and science curricula, namely: Islamic values in the textbook, teaching Islamic values, the relationship between Islamic values and the science curriculum, and the Islamic values model. Two instruments were used in this study: questionnaires and interviews. Both qualitative and quantitative data were generated from the sample, which consisted of Islamic studies and science teachers and supervisors in intermediate schools, and pupils studying in the eighth grade in intermediate schools. In the last case, the data were gathered by questionnaire only. The interviews and questionnaires provided explanatory data. The research was carried out in three phases, considering respectively 55 Islamic studies teachers, 55 science teachers who teach the eighth grade in intermediate schools, and 786 pupils who study in the eighth grade in 20 schools. In each school, the researcher selected two classes. This thesis consists of eight chapters. Chapter One provides a general introduction and highlights the general framework of this study. Chapter Two is concerned with the development of the education system in Kuwait and the objectives of the Islamic studies and science curricula in the intermediate stage. Chapter Three presents the conceptions of values, the Islamic values model, and Islamic values in the curriculum. Chapter Four describes the objectives of the study, and its research design methods and procedures used to develop the instruments. The sampling procedure, the data collection procedures, and the statistical methods used to analyse the data are also described. Chapter Five presents and interprets the findings of this study. Data

Ecological Values of Mangrove Forest Ecosystem

OpenAIRE

Kusmana, Cecep

1996-01-01

Research on quantification of ecological values of mangrove forest ecosystem are urgently needed, due to its importance as the basics for utilization and management of resources. From the ecological point of vlew, the main prohlem of mangrove ecosystem is rarity and inconsistency of data and limited accurate methods inquantifying ecological values of that ecosystem. Results show that mangrove has the significant ecological values on coastal ecosystem. However, there must be further research t...

TRIGA reactor main systems

International Nuclear Information System (INIS)

Boeck, H.; Villa, M.

2007-01-01

This module describes the main systems of low power (<2 MW) and higher power (≥2 MW) TRIGA reactors. The most significant difference between the two is that forced reactor cooling and an emergency core cooling system are generally required for the higher power TRIGA reactors. However, those TRIGA reactors that are designed to be operated above 3 MW also use a TRIGA fuel that is specifically designed for those higher power outputs (3 to 14 MW). Typical values are given for the respective systems although each TRIGA facility will have unique characteristics that may only be determined by the experienced facility operators. Due to the inherent wide scope of these research reactor facilities construction and missions, this training module covers those systems found at most operating TRIGA reactor facilities but may also discuss non-standard equipment that was found to be operationally useful although not necessarily required. (author)

The hidden values

DEFF Research Database (Denmark)

Rasmussen, Birgitte; Jensen, Karsten Klint

“The Hidden Values - Transparency in Decision-Making Processes Dealing with Hazardous Activities”. The report seeks to shed light on what is needed to create a transparent framework for political and administrative decisions on the use of GMOs and chemical products. It is our hope that the report...

Failure analysis of a helicopter's main rotor bearing

International Nuclear Information System (INIS)

Shahzad, M.; Qureshi, A.H.; Waqas, H.; Hussain, N.; Ali, N.

2011-01-01

Presented results report some of the findings of a detailed failure analysis carried out on a main rotor hub assembly, which had symptoms of burning and mechanical damage. The analysis suggests environmental degradation of the grease which causes pitting on bearing-balls. The consequent inefficient lubrication raises the temperature which leads to the smearing of cage material (brass) on the bearing-balls and ultimately causes the failure. The analysis has been supported by the microstructural studies, thermal analysis and micro-hardness testing performed on the affected main rotor bearing parts. (author)

A Review of the Wood Pellet Value Chain, Modern Value/Supply Chain Management Approaches, and Value/Supply Chain Models

Directory of Open Access Journals (Sweden)

Natalie M. Hughes

2014-01-01

Full Text Available We reviewed 153 peer-reviewed sources to provide identification of modern supply chain management techniques and exploration of supply chain modeling, to offer decision support to managers. Ultimately, the review is intended to assist member-companies of supply chains, mainly producers, improve their current management approaches, by directing them to studies that may be suitable for direct application to their supply chains and value chains for improved efficiency and profitability. We found that information on supply chain management and modeling techniques in general is available. However, few Canadian-based published studies exist regarding a demand-driven modeling approach to value/supply chain management for wood pellet production. Only three papers were found specifically on wood pellet value chain analysis. We propose that more studies should be carried out on the value chain of wood pellet manufacturing, as well as demand-driven management and modeling approaches with improved demand forecasting methods.

Gender influencers on work values of black adolescents.

Science.gov (United States)

Thomas, V G; Shields, L C

1987-01-01

Work values and key influencers of a sample of black male and female adolescents were examined. Results indicated that boys and girls valued both the intrinsic and extrinsic rewards of work; however, girls reported slighter stronger extrinsic values than did boys. In addition, the sexes reported differences in the importance of specific work values such as "making lots of money," and "doing important things." When naming a key influencer, respondents tended to cite a same-sex and race individual. Sex of one's key influencer was related to certain work values, with subjects reporting a male key influencer valuing "trying out one's own ideas" and "having a secure future" more than those reporting a female key influencer. The interaction of sex of subject and sex of key influencer was significant on one of the work value outcomes. Implications of these findings are considered.

Value at Risk models for Energy Risk Management

OpenAIRE

Novák, Martin

2010-01-01

The main focus of this thesis lies on description of Risk Management in context of Energy Trading. The paper will predominantly discuss Value at Risk and its modifications as a main overall indicator of Energy Risk.

Main Libraries, Branches, and Bookmobiles: FY 2014 Public Libraries Survey (Outlet Data)

Data.gov (United States)

Institute of Museum and Library Services — Find key information on main libraries, branches, and bookmobiles, including FSCS IDs, square footage, locale code, and location. These data include imputed values...

Forensic entomology and main challenges in Brazil.

Science.gov (United States)

Gomes, Leonardo; Von Zuben, Cláudio J

2006-01-01

Apart from an early case report from China (13th century), the first observations on insects and other arthropods as forensic indicators were documented in Germany and France during mass exhumations in the 1880s by Reinhard, who is considered a co-founder of the discipline. After the French publication of Mégnin's popular book on the applied aspects of forensic entomology, the concept quickly spread to Canada and United States. At that time, researchers recognized that the lack of systematic observations of insects of forensic importance jeopardized their use as indicators of postmortem interval. General advances in insect taxonomy and ecology helped to fill this gap over the following decades. After World Wars, few forensic entomology cases were reported in the scientific literature. From 1960s to the 1980s, Leclercq and Nuorteva were primarily responsible for maintaining the method in Central Europe, reporting isolated cases. Since then, basic research in the USA, Russia and Canada opened the way to the routine use of Entomology in forensic investigations. Identifications of insects associated with human cadavers are relatively few in the literature of the Neotropical region and have received little attention in Brazil. This article brings an overview of historic developments in this field, the recent studies and the main problems and challenges in South America and mainly in Brazil.

Research reports (Annual reports)

International Nuclear Information System (INIS)

1975-05-01

This compilation of research reports is the third one to be published once a year in the frame of a comprehensive reporting on current investigations with regard to reactor safety. There are three types of reports: RS Research Reports, LRA Research Reports, GFK Research Reports. The RS Research Reports and the LRA Research Reports give information on the investigations sponsored by the Bundesminister fuer Forschung und Technologie (BMFT) and partly by the Bundesminister des Innern (BMI [SR 100, At T 85 a]) as individual reactor safety research projects. The GFK Research Reports inform about theoretical and experimental investigations on reactor safety conducted by the Gesellschaft fuer Kernforschung mbH (GFK), Karlsruhe. The Laboratorium fuer Reaktorregelung und Anlagensicherung (LRA), Muenchen-Garching, executes nine individual research projects comprehended under number At T 85 a. The work carried out by the GFK is included in the main project 'Nuclear Safety' (PNS). The single reports are attached to the main parts and focal points of the Research Program Reactor Safety. Therefore, at the head of the reports, under 'Project Number', not only the RS-, LRA- or GFK-Number but also the number of the main part of the Research Program which the reported investigation contributes to is noted. (orig.) [de

The role of non-epistemic values in engineering models

NARCIS (Netherlands)

Diekmann, S.; Peterson, M.B.

2013-01-01

We argue that non-epistemic values, including moral ones, play an important role in the construction and choice of models in science and engineering. Our main claim is that non-epistemic values are not only "secondary values" that become important just in case epistemic values leave some issues

Value of Construction Company and its Dependence on Significant Variables

Science.gov (United States)

Vítková, E.; Hromádka, V.; Ondrušková, E.

2017-10-01

The paper deals with the value of the construction company assessment respecting usable approaches and determinable variables. The reasons of the value of the construction company assessment are different, but the most important reasons are the sale or the purchase of the company, the liquidation of the company, the fusion of the company with another subject or the others. According the reason of the value assessment it is possible to determine theoretically different approaches for valuation, mainly it concerns about the yield method of valuation and the proprietary method of valuation. Both approaches are dependant of detailed input variables, which quality will influence the final assessment of the company´s value. The main objective of the paper is to suggest, according to the analysis, possible ways of input variables, mainly in the form of expected cash-flows or the profit, determination. The paper is focused mainly on methods of time series analysis, regression analysis and mathematical simulation utilization. As the output, the results of the analysis on the case study will be demonstrated.

Sense of place along a scenic byway in Maine

Science.gov (United States)

Marilynne Mann; Jessica Leahy

2008-01-01

Sense of place defines the value and meaning of location. The Rangeley Lakes area of Maine, an unusual natural environment with cultural and historic significance, was nationally recognized in 2000 by the designation of the Rangeley Lakes National Scenic Byway. A survey during the summer of 2006 sought to identify sense of place in the midst of tourism-related growth...

Religiosity and Values in Romania

Directory of Open Access Journals (Sweden)

Sorin Dan ŞANDOR

2008-02-01

Full Text Available In Romania the state supports religion. The main reason is claimed to be the fact that religion will improve the shared values (moral, social, economic or political of our society. Based on the data from the Public Opinion Barometer November 2005 (which included the questions from The World Values Survey 2005 this study explores the relationship between religiosity and work ethic, moral values and tolerance; as well as the ways in which religiosity affects political and gender-based attitudes. Regarding most of the values included a weak but significant relationship was found. A poorer work and general ethic, attitudes towards women and homosexuals or the preference for a more authoritarian regime are the most disquieting findings.

Study on the association between earnings management and value relevance based on the reporting method used for operating cash flows

Directory of Open Access Journals (Sweden)

Marilena Mironiuc

2018-02-01

Full Text Available This paper analyses the association between earnings management and value relevance of accounting information, for a number of 556 observations from a sample of 65 companies listed on the Bucharest Stock Exchange during a 10 year period: 2006-2015. Sampled companies are classified according to the method used for the reporting of operating cash flows. Findings confirm that entities using the indirect method have a higher level of discretionary accruals and are more tempted to opportunistically increase their earnings. As far as value relevance is concerned, results show that participants on the Romanian capital market place more weight on the information reported by entities experiencing higher levels of discretionary accruals.

The evaluation outline to 'root cause analysis report (revision) of the event which the penetration hole generated by the main exhaust pipe duct of the reprocessing plant' reported by Japan Atomic Energy Agency

International Nuclear Information System (INIS)

2013-06-01

JNES evaluated the report which JAEA presented in October 2012 at the Nuclear Regulation Authority on the root cause analysis regarding the penetration hole on the main exhaust pipe duct in the JAEA reprocessing plant. The evaluation of the root cause analysis was done based on the guideline of the Regulation Authority evaluating the root cause analysis carried out by the enterprise side and concluded that the evaluation extending as to JAEA's organizational system was effective as a countermeasure for a recurrence, the present report representing the outline of the evaluation. (S. Ohno)

Summary of main points

International Nuclear Information System (INIS)

2006-01-01

In conjunction with its 6. annual meeting, the WPDD in close co-operation with the FSC held a Topical session on 'Stakeholder Involvement in Decommissioning' on November 14, 2005. The session was attended by 36 participants totally representing 14 NEA member countries and 2 international organisations. Two keynote addresses were given at the Topical Session. The first one treated of what is needed for robust decisions and how to bring all stakeholders into the debate. In the second keynote address a summary was made on what have been said on stakeholder involvement in decommissioning during earlier meetings of the WPDD. The main part of the session was then devoted to views from different stakeholders regarding their role and their involvement. This part contained viewpoints from local communities (Kaevlinge in Sweden and Port Hope in Canada), authorities (Scottish Executive and CSNC) and operators (EDF from France and EWN from Germany). Case studies from the decommissioning of Dounrey in the UK and from Trojan and Main Yankee in the USA were presented in the end part of the Topical session followed by a summary and lessons learnt report by the Rapporteur. A detailed programme of the Topical session can be seen in Appendix 1

Value added medicines: what value repurposed medicines might bring to society?

Science.gov (United States)

Toumi, Mondher; Rémuzat, Cécile

2017-01-01

Background & objectives : Despite the wide interest surrounding drug repurposing, no common terminology has been yet agreed for these products and their full potential value is not always recognised and rewarded, creating a disincentive for further development. The objectives of the present study were to assess from a wide perspective which value drug repurposing might bring to society, but also to identify key obstacles for adoption of these medicines and to discuss policy recommendations. Methods : A preliminary comprehensive search was conducted to assess how the concept of drug repurposing was described in the literature. Following completion of the literature review, a primary research was conducted to get perspective of various stakeholders across EU member states on drug repurposing ( healthcare professionals, regulatory authorities and Health Technology Assessment (HTA) bodies/payers, patients, and representatives of the pharmaceutical industry developing medicines in this field). Ad hoc literature review was performed to illustrate, when appropriate, statements of the various stakeholders. Results : Various nomenclatures have been used to describe the concept of drug repurposing in the literature, with more or less broad definitions either based on outcomes, processes, or being a mix of both. In this context, Medicines for Europe (http://www.medicinesforeurope.com/value-added-medicines/) established one single terminology for these medicines, known as value added medicines, defined as 'medicines based on known molecules that address healthcare needs and deliver relevant improvements for patients, healthcare professionals and/or payers'. Stakeholder interviews highlighted three main potential benefits for value added medicines: (1) to address a number of medicine-related healthcare inefficiencies related to irrational use of medicines, non-availability of appropriate treatment options, shortage of mature products, geographical inequity in medicine access

Offshore Wind Resource, Cost, and Economic Potential in the State of Maine

Energy Technology Data Exchange (ETDEWEB)

Musial, Walter D. [National Renewable Energy Lab. (NREL), Golden, CO (United States)

2018-02-12

This report provides information for decision-makers about floating offshore wind technologies in the state of Maine. It summarizes research efforts performed at the National Renewable Energy Laboratory between 2015 and 2017 to analyze the resource potential, cost of offshore wind, and economic potential of offshore wind from four primary reports: Musial et al. (2016); Beiter et al. (2016, 2017); and Mone et al. (unpublished). From Musial et al. (2016), Maine's technical offshore wind resource potential ranked seventh in the nation overall with more than 411 terawatt-hours/year of offshore resource generating potential. Although 90% of this wind resource is greater than 9.0-meters-per-second average velocity, most of the resource is over deep water, where floating wind technology is needed. Levelized cost of energy and levelized avoided cost of energy were computed to estimate the unsubsidized 'economic potential' for Maine in the year 2027 (Beiter et al. 2016, 2017). The studies found that Maine may have 65 gigawatts of economic potential by 2027, the highest of any U.S. state. Bottom-line costs for the Aqua Ventus project, which is part of the U.S. Department of Energy's Advanced Technology Demonstration project, were released from a proprietary report written by NREL in 2016 for the University of Maine (Mone et al. unpublished). The report findings were that economies of scale and new technology advancements lowered the cost from $300/megawatt-hour (MWh) for the two-turbine 12-megawatt (MW) Aqua Ventus 1 project, to $126/MWh for the commercial-scale, 498-MW Aqua Ventus-2 project. Further cost reductions to $77/MWh were found when new technology advancements were applied for the 1,000-MW Aqua Ventus-3 project in 2030. No new analysis was conducted for this report.

Changing Forest Values and Ecosystem Management

Science.gov (United States)

David N. Bengston

1994-01-01

There is substantial evidence that we are currently in a period of rapid and significant change in forest values. Some have charged that managing forests in ways that are responsive to diverse and changing forest values is the main challenge faced by public forest managers. To tackle this challenge, we need to address the following questions: (1) What is the nature of...

Researching Values in Education.

Science.gov (United States)

Halliday, John

2002-01-01

Considers methodological issues that arise when values form the main focus of empirical educational research. Includes discussion of the idea that social science, in general, and educational research, in particular, are forms of moral inquiry. Outlines a methodology of educational research, drawing from work by Imre Lakatos, Alasdair MacIntyre,…

Data Qualification Report For DTN: MO0012RIB00065.002, Parameter Values For Transfer Coefficients

International Nuclear Information System (INIS)

C.H. Tung

2001-01-01

A data-qualification evaluation was conducted on Reference Information Base (RIB) data set MOO0 12RIB00065.002, ''Parameter Values for Transfer Coefficients''. The corroborating data method was used to evaluate the data. This method was selected because it closely matches the literature-review method followed to select parameter values. Five criteria were considered when the corroborating method was used: adequacy of the corroborative literature, sufficiency of value-selection criteria, implementation of the selection criteria, documentation of the process, and whether the analysis was conducted in accordance with applicable quality assurance (QA) procedures. Three criteria were used when a literature review was not conducted: appropriate logic used to select parameters, documentation of the process, and whether the analysis was conducted in accordance with applicable QA procedures. The RIB data item, the associated Analysis and Model Report (AMR), the corroborative literature, and the results of an audit revision O/ICN--0 of the AMR were examined. All calculations and the selection process for all values were repeated and confirmed. The qualification team concluded: (1) A sufficient quantity of corroborative literature was reviewed and no additional literature was identified that should have been considered. (2) The selection criteria were sufficient and resulted in valid parameter values. (3) The process was well defined, adequately documented in the AMR, and correctly followed. (4) The analysis was developed in accordance with applicable QA procedures. No negative findings were documented that resulted in questions about the quality of the data. The qualification team therefore recommends that the qualification status of RIB data set MO0012RIB00065.002 be changed to qualified

AGFW. Main report of the district heat supply 1996; AGFW. Hauptbericht der Fernwaermeversorgung 1996. Technische Daten zur Fernwaermeversorgung in Deutschland 1996

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-11-01

A total of 232 district heating companies participated in the main report of district heating 1996. See the table for the distribution of corporate data per federal state (orig.) [Deutsch] Die in Tafeln 1 bis 15 ausgewiesenen Zahlen beziehen sich auf Angaben, die von der AGFW direkt bei den Unternehmen erhoben wurden. Seit 1995 werden die Angaben, die im Ostteil von Berlin erhoben wurden, dem Bundesland Berlin mit der Kennziffer 11 zugeordnet. Die AGFW bedankt sich bei den Unternehmen fuer die gute Zusammenarbeit (orig.)

Value of travel time savings

DEFF Research Database (Denmark)

Le Masurier, P.; Polak, J.; Pawlak, Janet

2015-01-01

A team of specialist market researchers and Value of Time experts comprising members from SYSTRA, Imperial College London and the Technical University of Denmark has conducted a formal audit and peer review of research undertaken by Arup/ITS Leeds/Accent to derive Value of Travel Time Savings...... Preference (RP) models that were used to derive final Values of Travel Time (VTT). This report contains the findings of our audit and peer review of the procedures adopted by the research team during data collection of the three surveys (SP, RP and Employers Surveys); a peer review of the reported approach...

Learning to care: medical students’ reported value and evaluation of palliative care teaching involving meeting patients and reflective writing

Directory of Open Access Journals (Sweden)

Erica Borgstrom

2016-11-01

Full Text Available Abstract Background Over recent years there has been an increase in teaching of both palliative care and reflective practice in UK medical schools. The palliative care teaching at the University of Cambridge School of Clinical Medicine is multi-faceted and involves students writing reflective essays after individually meeting patients approaching the end of life during their final year general practice and hospital medicine placements. This paper draws on two studies examining this teaching element to analyse what the students found valuable about it and to comment on the practice of meeting patients and subsequent reflective writing. Methods Two studies have explored students’ perceptions of these course components. The first was a thematic analysis of 234 reflective essays from 123 students written in 2007-2008, including examining what students wrote about the exercise itself. The second project involved a semi-structured questionnaire that students completed anonymously; this paper reports on the free text elements of that study [sample size =107]. Since similar themes were found in both studies, the coding structures from each project were compared and combined, enabling triangulation of the findings around what the students found valuable from the palliative care teaching involving meeting patients and reflective writing. Results Overall, students reported that these components of the palliative care teaching are valuable. Four main themes were identified as aspects that students valued: (1 dedicated time with patients, (2 learning about wider elements of treatment and holistic care, (3 practicing communication skills, and (4 learning about themselves through reflective writing. Some students expressed a dislike for having to formally write a reflective essay. Conclusion It is possible to arrange for all of the medical students to individually meet at least two patients receiving palliative or end of life care. Students found these

2011 EnergyValue Housing Award Report

Energy Technology Data Exchange (ETDEWEB)

Sagan, D. [NAHB Research Center, Upper Marlboro, MD (United States); Del Bianco, M. [NAHB Research Center, Upper Marlboro, MD (United States); Wood, A. [NAHB Research Center, Upper Marlboro, MD (United States)

2012-10-01

This report details the simulation tool(s) and energy modeling methodology followed in making the energy efficiency estimates, and documents the estimated performance of the EVHA award-winning houses in comparison with the Building America Benchmark and the associated House Simulation Protocols. A summary of each building and its features is included with a brief description of the project and the judges’ comments.

Freedom and the Non-Instrumental Value of Democracy

DEFF Research Database (Denmark)

Rostbøll, Christian F.

This paper is an intervention in two debates, one concerning the instrumental vs noninstrumental value of democracy, the other concerning the relationship between freedom and democracy. I reject the purely instrumental justification of democracy and defend the idea that democracy has noninstrumen......This paper is an intervention in two debates, one concerning the instrumental vs noninstrumental value of democracy, the other concerning the relationship between freedom and democracy. I reject the purely instrumental justification of democracy and defend the idea that democracy has...... noninstrumental value. I see the noninstrumental value of democracy in terms of freedom rather than the now more common reference to equality or fairness. The freedom argument can better show the noninstrumenal value of democracy and can better respond to some core objections to democratic noninstrumentalism than...... the equality argument. A main aim of this paper is to show that freedom and democracy are not merely instrumentally linked but, rather, intrinsically related. I argue this mainly via a critical engagement with Philip Pettit’s conception of freedom as nondomination. My defense of the noninstrumental value...

FAIR VALUE ACCOUNTING AND EARNINGS MANAGEMENT

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Pei-Hui Hsu

2016-04-01

Full Text Available Many have argued that measuring financial instruments at fair value might not reflect firms’ financial condition. Prior study finds that managers manipulate the “disclosure” of fair value measurement (Song et al. 2010. In this study, we attempt to provide evidence regarding manager’s incentive to manipulate the disclosure of fair value measurements by examining whether the disclosure of less relevant fair value measurement is related to the odds of earnings management. We find that firms with more Level 3 assets and liabilities (i.e., less value relevant fair value measurement are more likely to recognize positive unrealized gains to meet or beat analyst forecast target. In addition, we find that only firms with weak corporate governance disclose more Level 3 fair value liabilities and recognize unrealized gains into reported earnings to meet or beat analyst forecast target. This evidence suggests that managers manipulate the disclosure of fair value measurement in order to manage reported earnings via the adoption of fair value option.

Guidance for a personal target value of F(E)NO in allergic asthma: case report and theoretical example.

Science.gov (United States)

Högman, Marieann; Meriläinen, Pekka

2013-03-01

In clinically stable asthma the exhaled NO values (F(E)NO) are generally higher than in control subjects. Therefore, reference values are of limited importance in clinical practice. This is demonstrated in this case report, but it is also shown that NO parameters from non-linear modelling do have a clinical value. A subject with asthma was treated with inhaled corticosteroids for 1 week. The non-linear NO model was used to measure the response to treatment. The NO parameters from subjects with atopic rhinitis and asthma were fed into a computer program to generate theoretical F(E)NO₀.₀₅ values, i.e. target values. There was a dramatic decrease in F(E)NO₀.₀₅ due to treatment, from 82 to 34 ppb, but it remained higher than in healthy controls. This is due to the elevated diffusion rate of NO, unchanged by treatment. When the NO parameters are known, a personal best value of F(E)NO₀.₀₅ (fractional concentration of exhaled NO in the gas phase, 0.05 L/s) can be calculated, which can be the target value when only F(E)NO₀.₀₅ can be monitored. In conclusion, reference values for NO parameters are shown to be clinically useful. It is essential that every patient receives his/her target value of F(E)NO₀.₀₅, when only a single NO measurement is available. In our opinion, this is the reason why there are few successful studies of trying to target the NO value with inhaled corticosteroids.

Value Proposition: A Common Ground between Company and Customer

OpenAIRE

Zhou, Xinyu

2009-01-01

This is a paper that examines the contribution of the value proposition and the interplay between value creation process and value proposition strategy, between competencies and value proposition in competitive market situation. A literature review was carried out to understand the relevant research already in existence. The origin of value and the two main contemporary theories of customer value were reviewed; some models were covered as well. The two theories are Customer-based value ...

The main problems faced Ukraine in case of low-carbon economy

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Artemenko L. P.

2015-05-01

Full Text Available The article presents main thoughts covering the process of implementation of low-carbon economy principles in Ukraine, presented main problems towards this aim and proposes one of the main steps to be taken on this long-term way. In case of the damaged limit of the natural recourses to be developed in Ukraine nowadays (especially gas, oil, coil, etc., lost of competitive position on international market to be always placed by Ukrainian manufactories, disability to cut the value of carbon gases and then, as a result, disability to ensure Ukrainian obligations by the Kyoto protocol, Ukrainian Government needs to find better solution for solving the problems mentioned above. In this case we should take into account that the main part of these problems appeared in case of the low-carbon economy movement in the world. As we declare our desire to be next to the leaders countries, than we have to find solutions for our problems based on the main international best practices.

The detection and settlement of VAT fraud in four countries : Addendum to the report value-added tax fraud in the European Union

NARCIS (Netherlands)

Aronowitz, A.A.; Laagland, D.C.G.; Paulides, G.

1996-01-01

This addendum to the report 'Value-added tax fraud in the European Union' gives additional information on the detection and settlement of VAT fraud in Belgium, Germany, the United Kingdom and the Netherlands. See link to the report at: More information.

75 FR 27863 - Savings Bank of Maine, MHC and Savings Bank of Maine, Gardiner, Maine; Approval of Conversion...

Science.gov (United States)

2010-05-18

... DEPARTMENT OF THE TREASURY Office of Thrift Supervision [AC-38: OTS Nos. 06947 and H 4709] Savings Bank of Maine, MHC and Savings Bank of Maine, Gardiner, Maine; Approval of Conversion Application Notice is hereby given that on May 7, 2010, the Office of Thrift Supervision approved the application of...

Values in dialogic pedagogy

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Eugene Matusov

2015-02-01

Full Text Available In November 2014 on the Dialogic Pedagogy Journal Facebook page, there was an interesting discussion of the issue of values in dialogic pedagogy[1]. The main issue can be characterized as the following. Should dialogic pedagogy teach values? Should it avoid teaching values? Is there some kind of a third approach? The participants of the Facebook discussions were focusing on teaching values in dialogic pedagogy and not about teaching aboutvalues. On the one hand, it seems to be impossible to avoid teaching values. However, on the other hand, shaping students in some preset molding is apparently non-dialogic and uncritical (Matusov, 2009. In the former case, successful teaching is defined by how well and deeply the students accept and commit to the taught values. In the latter case, successful dialogic teaching may be defined by students’ critical examination of their own values against alternative values in a critical dialogue. Below, Eugene Matusov and Jay Lemke, active participants of this Facebook dialogue, provide their reflection on this important issue and encourage readers to join their reflective dialogue.[1] See in a public Facebook domain: https://www.facebook.com/DialogicPedagogyJournal/posts/894734337204533, https://www.facebook.com/DialogicPedagogyJournal/posts/896916850319615

Estimation of the value-at-risk parameter: Econometric analysis and the extreme value theory approach

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Mladenović Zorica

2006-01-01

Full Text Available In this paper different aspects of value-at-risk estimation are considered. Daily returns of CISCO, INTEL and NASDAQ stock indices are analyzed for period: September 1996 - September 2006. Methods that incorporate time varying variability and heavy tails of the empirical distributions of returns are implemented. The main finding of the paper is that standard econometric methods underestimate the value-at-risk parameter if heavy tails of the empirical distribution are not explicitly taken into account. .

Condom use with "casual" and "main" partners: what's in a name?

Science.gov (United States)

Lescano, Celia M; Vazquez, Elizabeth A; Brown, Larry K; Litvin, Erika B; Pugatch, David

2006-09-01

This study examined adolescents' attitudes about and behaviors toward condom use with "casual" vs. "main" sexual partners. Participants were sexually active adolescents aged 15-21 years (n = 1316) recruited from primary care clinics and through outreach activities in three major cities in the United States. Assessment of condom use within the past 90 days, relevant attitudes, substance use, and demographic data were obtained via audio computer-assisted self-interview (ACASI). Participants were divided into two groups: the 65% who reported main partners only (MP group) and the 35% who had at least one casual partner (CP group). Adolescents in the MP group were more likely to be female, whereas males were significantly more likely to report casual partners. Race/ethnicity, age, education level, household income, and sexually transmitted infection (STI) history were unrelated to group status (i.e., sexual partner type). Greater substance use and riskier attitudes were reported by teens in the CP group. The number of unprotected sex acts in the past 90 days was substantial and equivalent between the main and casual partner groups (19.2 vs. 21.5, respectively). Regression analyses revealed that perceptions of main partner attitudes toward condom use and condom use expectations were significantly related to condom use with MPs, but that attitudes were not related to condom use with CPs. Adolescents with either casual or main partners may be at continued risk for contracting human immunodeficiency virus (HIV) and STIs, given high rates of unprotected sex. Interventions that do not target attitudes and practices related to casual partners as compared with main partners may miss an opportunity to change risk behaviors. This study demonstrates the importance of understanding an adolescent's perception of partner types in order to design effective interventions.

Value of work for employees with a chronic disease

NARCIS (Netherlands)

Vooijs, M.; Leensen, M. C. J.; Hoving, J. L.; Wind, H.; Frings-Dresen, M. H. W.

2018-01-01

Most people with a chronic disease value participation in work. Knowledge is limited, however, as to what extent employees with a chronic disease value participating in work, and the main reasons for this. Limited research is available on which specific factors contribute to the perceived value of

Leading change: a three-dimensional model of nurse leaders' main tasks and roles during a change process.

Science.gov (United States)

Salmela, Susanne; Eriksson, Katie; Fagerström, Lisbeth

2012-02-01

This paper is a report of a qualitative study which explored how nurse leaders described and understood their main tasks and roles during a change process. During a database search for literature, no actual research that highlighted the main tasks and roles of nurse leaders during a change process was found. Earlier research has indicated the need for different leadership styles and the importance of strategies and values. In-depth interviews with 17 nurse leaders took place in 2004. A phenomenological-hermeneutical approach was used for data analysis. The findings resulted in a model of leading change in health care that focuses on good patient care and consists of three dimensions: leading relationships, leading processes and leading a culture. In addition to leading relationships and processes, nurse leaders, as role models, greatly impact caring culture and its inherent ethical behaviour, especially about the responsibility for achieving good patient care. Nurse leaders are also instrumental in leading ward culture. Nurse leaders need guidance and knowledge of what is expected of them during a structural change process. They play different roles by directing, guiding, motivating, supporting and communicating without losing their cultural ethos of caring and use various leadership styles to bring about actual change, which, in turn, requires learning so that the thought patterns, values and attitudes of personnel can be changed. © 2011 Blackwell Publishing Ltd.

Prevalence of myocardial hypertrophy in a population of asymptomatic Swedish Maine coon cats

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Häggström Jens

2008-06-01

Full Text Available Abstract Background Maine coon cats have a familial disposition for developing hypertrophic cardiomyopathy (HCM with evidence of an autosomal dominant mode of inheritance 1. The current mode to diagnose HCM is by use of echocardiography. However, definite reference criteria have not been established. The objective of the study was to determine the prevalence of echocardigraphic changes consistent with hypertrophic cardiomyopathy in Swedish Maine coon cats, and to compare echocardiographic measurements with previously published reference values. Methods All cats over the age of 8 months owned by breeders living in Stockholm, listed on the website of the Maine Coon breeders in Sweden by February 2001, were invited to participate in the study. Physical examination and M-mode and 2D echocardiographic examinations were performed in all cats. Results Examinations of 42 asymptomatic Maine coon cats (10 males and 32 females were performed. The age of the cats ranged from 0,7 to 9,3 years with a mean of 4,8 ± 2,3 years. Four cats (9,5% had a diastolic interventricular septal (IVSd or left ventricular free wall (LVPWd thickness exceeding 6,0 mm. In 3 of these cats the hypertrophy was segmental. Two cats (4,8% had systolic anterior motion (SAM of the mitral valve without concomitant hypertrophy. Five cats (11,9% had IVSd or LVPWd exceeding 5,0 mm but less than 6,0 mm. Conclusion Depending on the reference values used, the prevalence of HCM in this study varied from 9,5% to 26,2%. Our study suggests that the left ventricular wall thickness of a normal cat is 5,0 mm or less, rather than 6,0 mm, previously used by most cardiologists. Appropriate echocardiographic reference values for Maine coon cats, and diagnostic criteria for HCM need to be further investigated.

Communicating Environmental Risks: Local Newspaper Coverage of Shellfish Bacterial Contamination in Maine

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Brianne Suldovsky

2018-03-01

Full Text Available Coastal resources play a vital role in Maine’s cultural and economic wellbeing, contributing an estimated 168 billion dollars to the Maine economy. There are numerous risks to the sustainability of Maine’s shellfishing industry and working waterfront, including pathogenic bacterial pollution. In this study, we ask a broad fundamental question central to science and environmental journalism: how do newspapers cover localized environmental risks and what are the implications of those approaches? Utilizing the northeastern US state of Maine’s shellfishing industry as an exemplar environmental issue, this study examines how Maine’s two most read newspapers, the Bangor Daily News and the Portland Press Herald, report on bacterial contamination and shellfish. This study examines the themes that are present in the newspaper articles published about shellfish between 2003 and 2014 and analyses the types of sources journalists used within their coverage of these issues. Overall, we identified seven key themes: economic concerns, environmental impacts, political and regulatory issues, issues of public health and safety, reference to cultural values, technical and infrastructural issues, and aesthetic concerns. The most commonly cited individuals in the articles were government officials and scientists. The least cited groups were clammers and shellfishermen, general citizens, advocacy groups, and worm diggers. Implications for local coverage of environmental risks in Maine, science communication, and sustainability science are discussed.

The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further development

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Jordi Morros

2016-02-01

Full Text Available Purpose: The purpose of this paper is to synthesise what is the emerging field of integrated reporting, with particular emphasis in the International Integrated Reporting Council, and outline a list of items for future research in this area. Design/methodology/approach: The approach is to outline a presentation of integrated reporting (IR, and make a review of the implications for the research agenda of the most important items. Findings: The need for quality researchers to address a number of pressing challenges posed by the rapid development of IR policies and practices. Research limitations/implications: The paper provide insights into issues and aspects of integrated reporting that need further development and need robust evidence to help inform improvements in policy and practice. Practical implications: Highlight how companies may benefit from integrated reporting in response to stakeholders’ calls for enhanced disclosure of environmental, social, governance and other non financial information. Social implications: The main social implication is to promote the wider public interest of improving the relevance of information for decision-making, for all stakeholders, and allow greater efficiency in the allocation of financial and other resources and in adding public value Originality/value: This paper offers a general view on a subject that is a challenge for entities oriented to the implementation of sustainability in their values and also in their reporting.

Can recent pan-tropical biomass maps be used to derive alternative Tier 1 values for reporting REDD+ activities under UNFCCC?

International Nuclear Information System (INIS)

Langner, Andreas; Achard, Frédéric; Grassi, Giacomo

2014-01-01

The IPCC Guidelines propose 3 Tier levels for greenhouse gas monitoring within the forest land category with a hierarchical order in terms of accuracy, data requirements and complexity. Due to missing data and/or capacities, many developing countries, potentially interested in the reducing emissions from deforestation and forest degradation scheme, have to rely on Tier 1 default values with highest uncertainties. A possible way to increase the credibility of uncertain estimates is to apply a conservative approach, for which standard statistical information is needed. However, such information is currently not available for the IPCC values. In our study we combine a recent global forest mask, an ecological zoning map and the pan-tropical AGB datasets of Saatchi and Baccini to derive mean forest AGB values per ecological zone and continent as well as their corresponding confidence intervals. Such analysis can be considered transparent as the datasets/methodologies are well documented. Our study leads to alternative Tier 1 values and allows the application of statistically-based conservative approaches. Our AGB estimates derived from Saatchi and Baccini datasets are 35% and 24% lower respectively than the IPCC values. When restricting the analysis to intact forest landscapes resulting ABG estimates derived from Saatchi and Baccini datasets get closer to the IPCC values with 13% and 1% differences respectively (underestimation). This suggests that the IPCC default values are mainly based on plots in mature forest stands. However, as tropical forests generally consist of a mixture of intact and degraded stands, the use of IPCC values may not properly reflect the reality. Finally, we propose to use the average composite of the Saatchi and Baccini datasets to produce improved alternative IPCC Tier 1 values. The values derived from such approach can easily be updated when newer and/or improved pan-tropical AGB maps will be available. (letter)

Guide to the Main Ring DO overpass

International Nuclear Information System (INIS)

Turkot, F.

1985-01-01

The DO overpass is a modification of the beam orbit in Main Ring in order to better accommodate a Tevatron collider detector at DO. The orbit is moved up approx. 51 inches over most of the long straight section at DO, thus making the Main Ring the world's first non-planar proton synchrotron. A similar overpass, but with four times the displacement, is planned for the CDF detector at the BO straight section. The nominal separation between the beam orbit in the Main Ring and the orbit in the Tevatron is 25.5 inches. Early in the design study of a detector that would utilize the Tevatron is a anti pp collider, it was apparent that a larger separation at the detector was highly desirable. In 1981, Tom Collins proposed a specific lattice geometry in the Main Ring for achieving larger separation, called ''the screw beam''. His proposal has served as the basis for the design of both the BO and DO overpasses. The main purpose of this report is to describe in some detail the implementation of the DO overpass. Topics to be covered include: (a) geometry of the overpass orbit, (b) the new hardware in the tunnel, (c) the power supply system, (d) the control facility, (e) accelerator beam dynamics ramifications, and (f) commissioning experience. A secondary purpose is to provide a fairly complete ''bibliography'' to the sources of information on the overpass. 17 refs., 17 figs

The utility of a Personal Values Report for medical decision-making.

Science.gov (United States)

Henderson, W; Corke, C

2015-09-01

Our aim was to determine if a patient's Personal Values Report (PVR) has a positive impact on a doctor's decisions regarding treatment. We conducted a prospective cohort study delivering a short, web-based hypothetical case-centred questionnaire to intensive care doctors practising in Australia and New Zealand. One hundred and twenty-four intensive care consultants and registrars agreed to participate in an online questionnaire in two routine mailings between November 2013 and February 2014. We evaluated the effect of a PVR on clinical decision-making in a case-based scenario. In addition, participants rated the utility of the PVR on their decision-making process. Participants were presented with a difficult scenario in a frail elderly man where death was almost inevitable without aggressive support but survival with severe disability was possible with significant intervention. Most doctors (52.4%) elected to continue ventilation and admit to ICU. After the PVR was made available, only 8.1% of doctors continued to choose to admit the patient to the ICU. In all cases where admission to the ICU was chosen after seeing the PVR, the admission to the ICU was stated to be to permit family to arrive before withdrawing support (an approach which was consistent with the values stated in the PVR). One hundred and twenty-one of the 124 participants (97.6%) agreed or strongly agreed that the PVR helped them get an understanding of the patient's wishes, whereas none of the participants (0%) were unsure, disagreed or strongly disagreed with this statement. The remaining 2.4% did not answer the question. It is surmised that PVRs pre-written by patients are potentially an effective and valuable tool for use in helping doctors make decisions regarding patient care.

Informative value of Patient Reported Outcomes (PRO in Health Technology Assessment (HTA

Directory of Open Access Journals (Sweden)

Brettschneider, Christian

2011-01-01

Full Text Available Background: “Patient-Reported Outcome” (PRO is used as an umbrella term for different concepts for measuring subjectively perceived health status e. g. as treatment effects. Their common characteristic is, that the appraisal of the health status is reported by the patient himself. In order to describe the informative value of PRO in Health Technology Assessment (HTA first an overview of concepts, classifications and methods of measurement is given. The overview is complemented by an empirical analysis of clinical trials and HTA-reports on rheumatoid arthritis and breast cancer in order to report on type, frequency and consequences of PRO used in these documents. Methods: For both issues systematic reviews of the literature have been performed. The search for methodological literature covers the publication period from 1990 to 2009, the search for clinical trials of rheumatoid arthritis and breast cancer covers the period 2005 to 2009. Both searches were performed in the medical databases of the German Institute of Medical Documentation and Information (DIMDI. The search for HTA-reports and methodological papers of HTA-agencies was performed in the CRD-Databases (CRD = Centre for Reviews and Dissemination and by handsearching the websites of INAHTA member agencies (INAHTA = International Network of Agencies for Health Technology Assessment. For all issues specific inclusion and exclusion criteria were defined. The methodological quality of randomized controlled trials (RCT was assessed by a modified version of the Cochrane Risk of Bias Tool. For the methodological part information extraction from the literature is structured by the report’s chapters, for the empirical part data extraction sheets were constructed. All information is summarized in a qualitative manner. Results: Concerning the methodological issues the literature search retrieved 158 documents (87 documents related to definition or classification, 125 documents related to

Assessment of air quality in France in 2013 and main trends notices during the 2000-2013 period

International Nuclear Information System (INIS)

Albertini, Jean-Paul; Bottin, Anne; Le Moullec, Aurelie; Carriere, Celine

2014-10-01

Illustrated by many maps, graphs and tables, this report proposes a detailed overview of air quality in France, of its evolution, and of its effects on health and on the environment. After a brief presentation of these last effects, the report presents the French framework of air quality monitoring (actors, monitored pollutants, monitoring tools, access to air quality data) and measures implemented to struggle against air pollution. Then, the report addresses the different monitored pollutants by indicating and commenting their effects on health and on the environment, the evolution of their emissions and of their concentrations, the situation of measurement sites with respect to limit values and the evolution of the situation in the main urban agglomerations. These monitored pollutants are nitrogen oxides (NO x ), particles (PM 1 0 and PM 2 5), sulphur dioxide, ozone, carbon monoxide, benzene, heavy metals (lead, arsenic, cadmium, nickel, mercury), polycyclic aromatic hydrocarbons (PAHs). The last chapter addresses some air pollution episodes which occurred in France in 2013 (nitrogen dioxide of NO 2 , particles PM 1 0, sulphur dioxide, ozone)

Substorm activity during the main phase of magnetic storms induced by the CIR and ICME events

Science.gov (United States)

Boroyev, R. N.; Vasiliev, M. S.

2018-01-01

In this work, the relation of high-latitude indices of geomagnetic activity (AE, Kp) with the rate of storm development and a solar wind electric field during the main phase of magnetic storm induced by the CIR and ICME events is investigated. 72 magnetic storms induced by CIR and ICME events have been selected. It is shown that for the CIR and ICME events the increase of average value of the Kp index (Kpaver) is observed with the growth of rate of storm development. The value of Kpaver index correlates with the magnitude of minimum value of Dst index (|Dstmin|) only for the ICME events. The analysis of average values of AE and Kp indices during the main phase of magnetic storm depending on the SW electric field has shown that for the CIR events, unlike the ICME events, the value of AEaver increases with the growth of average value of the electric field (Eswaver). The value of Kpaver correlates with the Eswaver only for the ICME events. The relation between geomagnetic indices and the maximum value of SW electric field (Eswmax) is weak. However, for the ICME events Kpaver correlates with Eswmax.

Some peat deposits in Penobscot County, Maine

Science.gov (United States)

Cameron, Cornelia Clermont; Anderson, Walter A.

1979-01-01

Twenty of the peat deposits in Penobscot County, Maine contain an estimated 29,282,000 short tons air-dried peat. The peat is chiefly sphagnum moss and reed-sedge of high quality according to ASTM standards for agricultural and horticultural use. Analyses show that this same volume has high fuel value, low sulfur and high hydrogen contents compared with lignite and sub-bituminous coal, which may indicate that it also has potential for fuel use. On the basis of the metallic trace element content, one area within the region containing the 20 deposits has been delineated for further bedrock studies.

Lungmen ABWR containment analyses during short-term main steam line break LOCA using GOTHIC

International Nuclear Information System (INIS)

Chen, Yen-Shu; Yuann, Yng-Ruey; Dai, Liang-Che

2012-01-01

Highlights: ► The Lungmen ABWR containment responses due to the main steam line break are analyzed. ► In the Lungmen FSAR, the peak drywell temperature is greater than the designed value. ► GOTHIC is used to calculate the containment responses in this study. ► With more realistic conditions, the drywell temperature can be reasonably suppressed. - Abstract: Lungmen Nuclear Power Plant in Taiwan is a GE-designed twin-unit Advanced Boiling Water Reactor (ABWR) plant with rated thermal power of 3926 MWt. Both units are currently under construction. In the Lungmen Final Safety Analysis Report (FSAR) section 6.2, the calculated peak drywell temperature during the short-term Main Steam Line Break (MSLB) event is 176.3 °C, which is greater than the designed temperature of 171.1 °C. It resulted in a controversial issue in the FSAR review process conducted by the Atomic Energy Council in Taiwan. The purpose of this study is to independently investigate the Lungmen ABWR containment pressure and temperature responses to the MSLB using the GOTHIC program. Blowdown conditions are either calculated by using a simplified reactor vessel volume in GOTHIC model, or provided by the RELAP5 transient analysis. The blowdown flow rate from the steam header side is calculated with a more reasonable pressure loss coefficient of the open main steam isolation valves, and the peak drywell temperature is then reduced. By using the RELAP5 blowdown data, the peak drywell temperature can be further reduced because of the initial liquid entrainment in the blowdown flow. The drywell space is either treated as a single volume, or separated into a upper drywell and a lower drywell to reflect the real configuration of the Lungmen containment. It is also found that a single drywell volume may not present the overheating of the upper drywell. With more realistic approaches and assumptions, the drywell temperature can be reasonably below the design value and the Lungmen containment integrity

Human rights values or cultural values? Pursuing values to maintain positive discipline in multicultural schools

Directory of Open Access Journals (Sweden)

Petro du Preez

2010-01-01

Full Text Available Discussions on discipline in education often accentuate corporal punishment or measures to infuse moral fibre. In addition, many authors argue that inculcating a particular value system can promote discipline in schools. This could however be profoundly problematic in the light of the Constitution. We argue that positive discipline in multicultural school environments needs to be based in part on human rights values that are neither solely universally interpreted nor particularistically interpreted. We report on the data generated at a research workshop held as the final dissemination process of a four-year international research project entitled "Understanding human rights through different belief systems: intercultural and interreligious dialogue". Dialogue was chosen as a form of data gathering since it is more spontaneous than conventional questioning techniques and can thus generate more naturally occurring data to strengthen the outcomes of the project. It appears that some teachers believe discipline can only be maintained through the elevation of cultural values (particularism. We argue that schools should start negotiating, at the most basic level, the values, including emancipatory, human rights values, and cultural values, which could underpin positive discipline in multicultural schools. Drawing solely on cultural values is not only unlikely to solve the problem of discipline, but could also undermine the efforts to transform our diverse, democratic society.

Value of the energy data base

Energy Technology Data Exchange (ETDEWEB)

King, D.W.; Griffiths, J.M.; Roderer, N.K.; Wiederkehr, R.R.V.

1982-03-31

An assessment was made of the Energy Data Base (EDB) of the Department of Energy's Technical Information Center (TIC). As the major resource containing access information to the world's energy literature, EDB products and services are used extensively by energy researchers to identify journal articles, technical reports and other items of potential utility in their work. The approach taken to assessing value begins with the measurement of extent of use of the EDB. Apparent value is measured in terms of willingness to pay. Consequential value is measured in terms of effect - for searching, the cost of reading which results; and for reading, the savings which result from the application of the information obtained in reading. Resulting estimates of value reflect value to the searchers, the reader, and the reader's organization or funding source. A survey of the 60,000 scientists and eingineers funded by the DOE shows that annually they read about 7.1 million journal articles and 6.6 million technical reports. A wide range of savings values were reported for one-fourth of all article readings and three-fourths of all report readings. There was an average savings of $590 per reading of all articles; there was an average savings of $1280 for technical reports. The total annual savings attributable to reading by DOE-funded scientists and engineers is estimated to be about $13 billion. An investment of $5.3 billion in the generation of information and about $500 million in processing and using information yields a partial return of about $13 billion. Overall, this partial return on investment is about 2.2 to 1. In determining the value of EDB only those searches and readings directly attributable to it are included in the analysis. The values are $20 million to the searchers, $117 million to the readers and $3.6 billion to DOE.

HISTORICAL COST VERSUS FAIR VALUE

Directory of Open Access Journals (Sweden)

Cozma Ighian Diana

2009-05-01

Full Text Available The current process of accounting globalization is based mainly on the concept of just value. This concept has been the source of vivid debates with regards to its meaning in contemporary accountancy, both in theory and in practice. The increased importan

Value Orientation of the Modern Studentship

Directory of Open Access Journals (Sweden)

I. V. Tarasevitch

2012-01-01

Full Text Available The study is aimed at investigating the dynamics of students’ value orientation at the pedagogic higher school. The subject of the research incorporates the value-motivation sphere as being the component of students’ cognitive interest. The research methodology is based on the system determinism principle and combines the theoretical and practical substantiation of the value orientation problem as the main component of students’ cognitive interest. The research results referred to the professional activity values, growing year after year during the undergraduate course, can be taken into account in developing the value–motivation sphere of the studentship. The research shows that the proper psychological conditions created in the educational environment make the develop- ment of the value orientation system more successful. 

Reflections on the value concept in accounting

Directory of Open Access Journals (Sweden)

P. Buys

2009-07-01

Full Text Available The recent meltdown in global finances and the reasons for it may make people doubtful about the stewardship function of accounting. In the global financial markets, there is a great fascination with the reality that accounting values intend to reflect. However, what many people considered valuable is now suddenly of no value. The question can therefore be asked what is meant by the value concept as a foundation to modern-day accountancy. “Value” is a concept that is open to different interpretations, based on the needs, perspectives and personal values of the interpreter. This article aims to reflect on the value concept from an accounting perspective in analysing the fundamental quali-tative perspectives and how these perspectives might affect the quantitative value measurements, as reported in the financial statements. From a quantitative perspective, accounttancy aims to measure and report the monetary values of items. However, there is a move towards a mixed valuation model with many financial statements, including both historical cost and value-based accounting information. The article concludes that this questionable development opens up many additional and subjective interpretations of accounting value measurement and reporting. Both valuation measurement methods have merit when considered in the overall purpose of accounting information. However, subjective value-based mea-surements may cast a shadow of doubt on the reliability and comparability requirements of accounting value information.

Increasing the biological value of dietary cutlets

OpenAIRE

SYZDYKOVA L.S.; DIKHANBAYEVA F.T.; BAZYLHANOVA E.CH

2015-01-01

Relevance of work: meat products are the main source of the proteins, necessary for activity of the person. In this article is determined the biological value of the cutlets with dietary properties. The purpose of this work is development of the production technology of dietary cutlets in branches of public catering and determination of their biological value. As a result of work dietary cutlets with the increased biological value due to addition of oatmeal are received.

S values at voxels level for 188Re and 90Y calculated with the MCNP-4C code

International Nuclear Information System (INIS)

Coca, M.A.; Torres, L.A.; Cornejo, N.; Martin, G.

2008-01-01

Full text: MIRD formalism at voxel level has been suggested as an optional methodology to perform internal radiation dosimetry calculation during internal radiation therapy in Nuclear Medicine. Voxel S values for Y 90 , 131 I, 32 P, 99m Tc and 89 Sr have been published to different sizes. Currently, 188 Re has been proposed as a promising radionuclide for therapy due to its physical features and availability from generators. The main objective of this work was to estimate the voxel S values for 188 Re at cubical geometry using the MCNP-4C code for the simulations of radiation transport and energy deposition. Mean absorbed dose to target voxels per radioactive decay in a source voxel were estimated and reported for 188 Re and Y 90 . A comparison of voxel S values computed with the MCNP code and the data reported in MIRD Pamphlet 17 for 90 Y was performed in order to evaluate our results. (author)

Lithium evolution in metal-poor stars: from Pre-Main Sequence to the Spite plateau

OpenAIRE

Fu, Xiaoting; Bressan, Alessandro; Molaro, Paolo; Marigo, Paola

2015-01-01

Lithium abundance derived in metal-poor main sequence stars is about three times lower than the value of primordial Li predicted by the standard Big Bang nucleosynthesis when the baryon density is taken from the CMB or the deuterium measurements. This disagreement is generally referred as the lithium problem. We here reconsider the stellar Li evolution from the pre-main sequence to the end of the main sequence phase by introducing the effects of convective overshooting and residual mass accre...

The prognostic value of tumor markers doubling times in medullary thyroid carcinoma - preliminary report

Directory of Open Access Journals (Sweden)

Gawlik Tomasz

2010-11-01

Full Text Available Abstract Introduction Calcitonin (Ct and carcinoembrional antigen (CEA are widely used as tumor markers for the post-operative follow-up of patients with medullary thyroid carcinoma (MTC. In patients with elevated serum Ct and CEA their dynamics can be described by calculating the doubling time (DT - the time, they need to double the serum concentration. Previous reports concluded that the Ct and CEA DT have prognostic value in MTC patients. Patients and methods We retrospectively analyzed data of 70 MTC patients with elevated serum Ct or CEA. In total, doubling times were calculated and the DT of the less favorable marker was used to stratify the patients into the low- and high-risk group with the cut-off value of 2 years. The survival analysis was performed using Cox proportional hazard method. Results The doubling time Conclusions The calcitonin and carcinembrional antigen doubling times of less than two years are negative prognostic factors for MTC recurrence-free and total survival in patients with persistent or recurrent disease. They may be used as predictive factors for more intensive search of disease localization in asymptomatic hypercalcitoninemia and for therapy choice in symptomatic disease.

Main Libraries, Branches, and Bookmobiles: FY 1992-2012 Public Libraries Survey Trends (Outlet)

Data.gov (United States)

Institute of Museum and Library Services — Find key information on trends in main libraries, branches, and bookmobiles, including FSCS IDs and location.These data include imputed values for libraries that did...

Transmission of values from adolescents to their parents: the role of value content and authoritative parenting.

Science.gov (United States)

Pinquart, Martin; Silbereisen, Rainer K

2004-01-01

The intergenerational transmission of values is a bidirectional process. To date, however, adolescents' influence on parental values has rarely been investigated. In the present study, we analyzed the transmission of values from adolescents (aged 11 to 17 years) to their mothers and fathers across a one-year interval in 431 mother-child dyads and 346 father-child dyads. Transmission of values from adolescents to parents was observed regarding topics that are salient in adolescence (the usefulness of new technology, beliefs concerning the traditional way of life, the importance of religion) but not regarding topics that become salient later. In addition, the transmission of adolescents' values to their parents was mainly observed in families with above-average levels of authoritative parenting (i.e., parents are receptive and supportive). However, adolescents' religious values were also transmitted to their parents in families with below-average levels of authoritative parenting. Transmission of values from parents to adolescents was also investigated.

An Assessment of SKB's Performance Assessment Calculations in the Interim Main Report for the Safety Assessment SR-Can

International Nuclear Information System (INIS)

Maul, Philip; Robinson, Peter

2005-03-01

SKB have published their Interim Main Report of the safety assessment SR-Can, which is intended to establish the framework for what will be submitted in 2006 in support of a licence application for construction of the spent fuel encapsulation plant. This follows on from the SR-Can Planning Document published in 2003. The purpose of the Interim Report is stated to be to demonstrate the methodology that will be used for safety assessment. The present report evaluates the information provided in the Interim SR-Can Report that is relevant to the Performance Assessment (PA) calculations that SKB intend to undertake, using independent calculations to facilitate this process. SKB consider that the primary safety function is to isolate completely the fuel within the canisters over the entire assessment period. Should a canister be damaged, the secondary safety function is to ensure that any release is retarded and dispersed sufficiently to ensure that concentrations levels in the accessible environment cannot cause unacceptable consequences. In this report PA calculations are considered to include both a high-level representation of the evolution of the system (relevant to the primary safety function), and any subsequent radionuclide transport (relevant to the secondary safety function). The main conclusions drawn are: 1. The effects of climate evolution on engineered barriers have not been analysed in detail in the Interim Report, and this limits the usefulness of the preliminary calculations that have been undertaken. 2. A key aspect of SKB's approach is the use of an integrated near-field evolution model. The information provided on this model demonstrates its capability efficiently to reproduce calculations from individual process models, but insufficient information is given at the present time to justify statements about interactions between processes. In particular it is assumed that relatively short term thermal and resaturation processes do not affect the

Policy planning for nuclear power: An overview of the main issues and requirements

International Nuclear Information System (INIS)

1993-08-01

This special report, Policy Planning for Nuclear Power: An Overview of the Main Issues and Requirements, has been prepared in response to the express request of a number of IAEA Member States for a document to assist makers in developing countries on the introduction of nuclear power. The report contains information on the political, governmental, economic, financial and technical issues and requirements associated with planning and implementing a safe, economic and reliable nuclear power programme. It highlights the main areas in which policies must be developed and decisions taken, as well as the role and responsibilities of government, the plant owner and national industry. Also presented are the main criteria to assist policy planners in defining options and strategies which can achieve a balance among such objectives as cost effective and efficient electricity production, realistic and acceptable financing arrangements, national development requirements, safety and environmental protection. Further information and details on the technical and other issues presented in this report are given in the list of related IAEA publications and documents at the end of this report

Defining Elements of Value in Health Care-A Health Economics Approach: An ISPOR Special Task Force Report [3].

Science.gov (United States)

Lakdawalla, Darius N; Doshi, Jalpa A; Garrison, Louis P; Phelps, Charles E; Basu, Anirban; Danzon, Patricia M

2018-02-01

The third section of our Special Task Force report identifies and defines a series of elements that warrant consideration in value assessments of medical technologies. We aim to broaden the view of what constitutes value in health care and to spur new research on incorporating additional elements of value into cost-effectiveness analysis (CEA). Twelve potential elements of value are considered. Four of them-quality-adjusted life-years, net costs, productivity, and adherence-improving factors-are conventionally included or considered in value assessments. Eight others, which would be more novel in economic assessments, are defined and discussed: reduction in uncertainty, fear of contagion, insurance value, severity of disease, value of hope, real option value, equity, and scientific spillovers. Most of these are theoretically well understood and available for inclusion in value assessments. The two exceptions are equity and scientific spillover effects, which require more theoretical development and consensus. A number of regulatory authorities around the globe have shown interest in some of these novel elements. Augmenting CEA to consider these additional elements would result in a more comprehensive CEA in line with the "impact inventory" of the Second Panel on Cost-Effectiveness in Health and Medicine. Possible approaches for valuation and inclusion of these elements include integrating them as part of a net monetary benefit calculation, including elements as attributes in health state descriptions, or using them as criteria in a multicriteria decision analysis. Further research is needed on how best to measure and include them in decision making. Copyright © 2018 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.

Associations Between Relative Value Units and Patient-Reported Back Pain and Disability

Directory of Open Access Journals (Sweden)

Laura S. Gold PhD

2017-01-01

Full Text Available Objective: To describe associations between health care utilization measures and patient-reported outcomes (PROs. Method: Primary data were collected from patients ≥65 years with low back pain visits from 2011 to 2013. Six PROs of pain and functionality were collected 12 and 24 months after the index visits and total and spine-specific relative value units (RVUs from electronic health records were tabulated over 1 year. We calculated correlation coefficients between RVUs and 12- and 24-month PROs and conducted linear regressions with each 12- and 24-month PRO as the outcome variables and RVUs as predictors of interest. Results: We observed very weak correlations between worse PROs at 12 and 24 months and greater 12-month utilization. In regression analyses, we observed slight associations between greater utilization and worse 12- and 24-month PROs. Discussion: We found that 12-month health care utilization is not strongly associated with PROs at 12 or 24 months.

Water Hammer in Pumped Sewer Mains

DEFF Research Database (Denmark)

Larsen, Torben

of transients in pumped pipeline systems. This present publication can be understood as the second and revised edition of the pamphlet ”Transients in pumped sewer mains” (2006) which was published as a technical report by The EVA committee under The Danish Water Pollution Committee (The Danish Society......This publication is intended for students and engineers seeking an introduction to the problem of water transients in pumped sewer and water mains. This is a subject of increasing interest because of the development of larger and more integrated systems. Consideration of transients is essential...

Productivity and value added distribution in family-owned businesses

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Jose Luis Gallizo Larraz

2017-01-01

Full Text Available Objective: Identify similarities and/or differences in the distribution of Value Added characterizing family businesses as opposed to non-family held firms, and analyse productivity by linking the distribution of the wealth generated by the company to a variety of related agents or stakeholders (employees, providers of loan capital, and shareholders. Design/methodology: A data series consisting of VA distribution in a sample of 8,609 Spanish companies, of which 5,109 are family firms and another 3,500 companies which are not, for the period comprising 2008 to 2013 was employed for this study. The data from the financial statements pertaining to these companies was taken from the SABI system (a privately-funded database analysing the financials of Spanish and Portuguese firms, operated by INFORMA, SA, selecting only those companies that employ standardized financial reporting practices. Findings and results: The work shows the existence of significant differences between family and non-family businesses in the distribution of value added among the different stakeholders. Given that, although both types of company spend most of the value added to remunerate staff, the family company spends a higher proportion thereof on self-financing as compared to non-family businesses, which spend a higher percentage on the remuneration of firm ownership. On the other hand, the lower labour productivity of family businesses is apparent, a result that can be explained both by the lower staff monetary remuneration, as well as the use of production technologies that are also less capital-intensive. Limitations: The study included only medium and large companies. These are companies that report financial statements offering more disaggregated data (through use of the standard forms. This owes to the legal requirement of these companies to file a cash flow statement, a necessary source for deriving information on dividends paid by the company. Added value: This is

Bank Value: Comparing Customer and Employee Perceptions

Directory of Open Access Journals (Sweden)

Jelena Titko

2012-06-01

Full Text Available In the modern competitive environment, banks create the value generally using the relational capital. Thus, customer satisfaction and loyalty are the main components of bank success in a market. In turn, customer satisfaction is affected by bank service quality that determines bank’s value perceived by clients. The main goal of the research is to determine factors affecting bank value perceived by customers to examine the gaps in customers’ and employees’ perceptions of these factors. The goal of the paper is to prepare a theoretical basis for the survey and to describe and theoretically validate the design of the research instrument. To achieve the goal the brief literature review was conducted in the fields of relationship value management, service quality and customer buying behaviour. The statements of the questionnaire were developed based on Kotler’s concept of a customer perceived value and different variations of the SERVQUAL model. To purify the developed questionnaires, the authors conducted focus group interview. We believe that bank performance depends directly on the bank’s ability to capture and retain clients and on customer-employee relationships. Thus, it is crucial to know factors affecting customer perceived bank value. Using our developed instrument it is possible to measure the level of service quality in Latvian banks and to examine the difference between customers’ and employees’ viewpoints on the quality of bank services.

Preventive maintenance basis: Volume 37 -- Main turbine EHC hydraulics. Final report

International Nuclear Information System (INIS)

Worledge, D.; Hinchcliffe, G.

1998-11-01

US nuclear power plants are implementing preventive maintenance (PM) tasks with little documented basis beyond fundamental vendor information to support the tasks or their intervals. The Preventive Maintenance Basis project provides utilities with the technical basis for PM tasks and task intervals associated with 40 specific components such as valves, electric motors, pumps, and HVAC equipment. This document provides a program of preventive maintenance tasks suitable for application to the main turbine EHC hydraulic fluid and associated components. The PM tasks that are recommended provide a cost-effective way to intercept the causes and mechanisms that lead to degradation and failure. They can be used in conjunction with material from other sources, to develop a complete PM program or to improve an existing program

Salmon Site Remedial Investigation Report, Main Body

Energy Technology Data Exchange (ETDEWEB)

US DOE/NV

1999-09-01

This Salmon Site Remedial Investigation Report provides the results of activities initiated by the U.S. Department of Energy (DOE) to determine if contamination at the Salmon Site poses a current or future risk to human health and the environment. These results were used to develop and evaluate a range of risk-based remedial alternatives. Located in Lamar County, Mississippi, the Salmon Site was used by the U.S. Atomic Energy Commission (predecessor to the DOE) between 1964 and 1970 for two nuclear and two gas explosions conducted deep underground in a salt dome. The testing resulted in the release of radionuclides into the salt dome. During reentry drilling and other site activities, liquid and solid wastes containing radioactivity were generated resulting in surface soil and groundwater contamination. Most of the waste and contaminated soil and water were disposed of in 1993 during site restoration either in the cavities left by the tests or in an injection well. Other radioactive wastes were transported to the Nevada Test Site for disposal. Nonradioactive wastes were disposed of in pits at the site and capped with clean soil and graded. The preliminary investigation showed residual contamination in the Surface Ground Zero mud pits below the water table. Remedial investigations results concluded the contaminant concentrations detected present no significant risk to existing and/or future land users, if surface institutional controls and subsurface restrictions are maintained. Recent sampling results determined no significant contamination in the surface or shallow subsurface. The test cavity resulting from the experiments is contaminated and cannot be economically remediated with existing technologies. The ecological sampling did not detect biological uptake of contaminants in the plants or animals sampled. Based on the current use of the Salmon Site, the following remedial actions were identified to protect both human health and the environment: (1) the

A Review of the Wood Pellet Value Chain, Modern Value/Supply Chain Management Approaches, and Value/Supply Chain Models

OpenAIRE

Hughes, Natalie M.; Shahi, Chander; Pulkki, Reino

2014-01-01

We reviewed 153 peer-reviewed sources to provide identification of modern supply chain management techniques and exploration of supply chain modeling, to offer decision support to managers. Ultimately, the review is intended to assist member-companies of supply chains, mainly producers, improve their current management approaches, by directing them to studies that may be suitable for direct application to their supply chains and value chains for improved efficiency and profitability. We found...

COMPETITIVE ADVANTAGES IN A NANOTECHNOLOGY VALUE CHAIN

OpenAIRE

Adriana Radan UNGUREANU

2015-01-01

The value chain analysis is one of the most important methods for understanding the industrial world. The main task of the value chain that links producers and buyers consists in understanding where or how exactly the value added is generated. In the case of products incorporating nanotechnology, most of them are still in the trial phase into laboratories, but there are some examples of good practices where nanoproducts discovered their way to the market. This paper tries to present two cases...

SOURCES OF ENTERPRISE VALUE

Directory of Open Access Journals (Sweden)

Viorica Mădălina Ion

2016-05-01

Full Text Available The value of the enterprise has an increased importance in business valuation, so maximizing it becomes a priority for the interested parties, such as its shareholders or investors. The purpose of this article is the analysis of the sources of enterprise value and its factors, in order to understand the causes of the decrease or the possibilities for maximizing the enterprise value, passing over the main concepts in the literature. The analysis refers to the listed companies on the Bucharest Stock Exchange (BVB from the energy sector, including the largest Romanian company as per its capitalization, OMV Petrom. The research took into account the fact that the analysis of a large company with a long history is facilitated by the existence of multi-annual information, unlike the firms in the early life cycle operating in an emerging market.

The Facilities Management Value Map

DEFF Research Database (Denmark)

Jensen, Per Anker

2008-01-01

the ways FM can create added value. The method has found inspiration in the strategic mapping from balanced score card methodology. The result is identification of the main resources, processes and products/deliveries in FM, the principal ways FM creates impacts on the core business as well as society...

A Health Economics Approach to US Value Assessment Frameworks-Summary and Recommendations of the ISPOR Special Task Force Report [7].

Science.gov (United States)

Garrison, Louis P; Neumann, Peter J; Willke, Richard J; Basu, Anirban; Danzon, Patricia M; Doshi, Jalpa A; Drummond, Michael F; Lakdawalla, Darius N; Pauly, Mark V; Phelps, Charles E; Ramsey, Scott D; Towse, Adrian; Weinstein, Milton C

2018-02-01

This summary section first lists key points from each of the six sections of the report, followed by six key recommendations. The Special Task Force chose to take a health economics approach to the question of whether a health plan should cover and reimburse a specific technology, beginning with the view that the conventional cost-per-quality-adjusted life-year metric has both strengths as a starting point and recognized limitations. This report calls for the development of a more comprehensive economic evaluation that could include novel elements of value (e.g., insurance value and equity) as part of either an "augmented" cost-effectiveness analysis or a multicriteria decision analysis. Given an aggregation of elements to a measure of value, consistent use of a cost-effectiveness threshold can help ensure the maximization of health gain and well-being for a given budget. These decisions can benefit from the use of deliberative processes. The six recommendations are to: 1) be explicit about decision context and perspective in value assessment frameworks; 2) base health plan coverage and reimbursement decisions on an evaluation of the incremental costs and benefits of health care technologies as is provided by cost-effectiveness analysis; 3) develop value thresholds to serve as one important input to help guide coverage and reimbursement decisions; 4) manage budget constraints and affordability on the basis of cost-effectiveness principles; 5) test and consider using structured deliberative processes for health plan coverage and reimbursement decisions; and 6) explore and test novel elements of benefit to improve value measures that reflect the perspectives of both plan members and patients. Copyright © 2018 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.

Advancing medicine one research note at a time: the educational value in clinical case reports

Directory of Open Access Journals (Sweden)

Cabán-Martinez Alberto J

2012-07-01

Full Text Available Abstract A case report—a brief written note that describes unique aspects of a clinical case—provides a significant function in medicine given its rapid, succinct, and educational contributions to scientific literature and clinical practice. Despite the growth of, and emphasis on, randomized clinical trials and evidenced-based medicine, case reports continue to provide novel and exceptional knowledge in medical education. The journal BMC Research Notes introduces a new “case reports” section to provide the busy clinician with a forum in which to document any authentic clinical case that provide educational value to current clinical practice. The aim is for this article type to be reviewed, wherever possible, by specialized Associate Editors for the journal, in order to provide rapid but thorough decision making. New ideas often garnered by and documented in case reports will support the advancement of medical science — one research note at a time.

Blood Pressure Response to Main Renal Artery and Combined Main Renal Artery Plus Branch Renal Denervation in Patients With Resistant Hypertension.

Science.gov (United States)

Fengler, Karl; Ewen, Sebastian; Höllriegel, Robert; Rommel, Karl-Philipp; Kulenthiran, Saaraaken; Lauder, Lucas; Cremers, Bodo; Schuler, Gerhard; Linke, Axel; Böhm, Michael; Mahfoud, Felix; Lurz, Philipp

2017-08-10

Single-electrode ablation of the main renal artery for renal sympathetic denervation showed mixed blood pressure (BP)-lowering effects. Further improvement of the technique seems crucial to optimize effectiveness of the procedure. Because sympathetic nerve fibers are closer to the lumen in the distal part of the renal artery, treatment of the distal main artery and its branches has been shown to reduce variability in treatment effects in preclinical studies and a recent randomized trial. Whether this optimized technique improves clinical outcomes remains uncertain. We report a 2-center experience of main renal artery and combined main renal artery plus branches renal denervation in patients with resistant hypertension using a multielectrode catheter. Twenty-five patients with therapy-resistant hypertension underwent renal sympathetic denervation with combined main renal artery and renal branch ablation and were compared to matched controls undergoing an ablation of the main renal artery only. BP change was assessed by ambulatory measurement at baseline and after 3 months. At baseline, BP was balanced between the groups. After 3 months, BP changed significantly in the combined ablation group (systolic/diastolic 24-hour mean and daytime mean BP -8.5±9.8/-7.0±10.7 and -9.4±9.8/-7.1±13.5 mm Hg, P renal artery and branches appears to improve BP-lowering efficacy and should be further investigated. © 2017 The Authors. Published on behalf of the American Heart Association, Inc., by Wiley.

Development of a three dimensional homogeneous calculation model for the BFS-62 critical experiment. Preparation of adjusted equivalent measured values for sodium void reactivity values. Final report

International Nuclear Information System (INIS)

Manturov, G.; Semenov, M.; Seregin, A.; Lykova, L.

2004-01-01

The BFS-62 critical experiments are currently used as 'benchmark' for verification of IPPE codes and nuclear data, which have been used in the study of loading a significant amount of Pu in fast reactors. The BFS-62 experiments have been performed at BFS-2 critical facility of IPPE (Obninsk). The experimental program has been arranged in such a way that the effect of replacement of uranium dioxied blanket by the steel reflector as well as the effect of replacing UOX by MOX on the main characteristics of the reactor model was studied. Wide experimental program, including measurements of the criticality-keff, spectral indices, radial and axial fission rate distributions, control rod mock-up worth, sodium void reactivity effect SVRE and some other important nuclear physics parameters, was fulfilled in the core. Series of 4 BFS-62 critical assemblies have been designed for studying the changes in BN-600 reactor physics from existing state to hybrid core. All the assemblies are modeling the reactor state prior to refueling, i.e. with all control rod mock-ups withdrawn from the core. The following items are chosen for the analysis in this report: Description of the critical assembly BFS-62-3A as the 3rd assembly in a series of 4 BFS critical assemblies studying BN-600 reactor with MOX-UOX hybrid zone and steel reflector; Development of a 3D homogeneous calculation model for the BFS-62-3A critical experiment as the mock-up of BN-600 reactor with hybrid zone and steel reflector; Evaluation of measured nuclear physics parameters keff and SVRE (sodium void reactivity effect); Preparation of adjusted equivalent measured values for keff and SVRE. Main series of calculations are performed using 3D HEX-Z diffusion code TRIGEX in 26 groups, with the ABBN-93 cross-section set. In addition, precise calculations are made, in 299 groups and Ps-approximation in scattering, by Monte-Carlo code MMKKENO and discrete ordinate code TWODANT. All calculations are based on the common system

Ionic liquid solutions as extractive solvents for value-added compounds from biomass.

Science.gov (United States)

Passos, Helena; Freire, Mara G; Coutinho, João A P

2014-12-01

In the past few years, the number of studies regarding the application of ionic liquids (ILs) as alternative solvents to extract value-added compounds from biomass has been growing. Based on an extended compilation and analysis of the data hitherto reported, the main objective of this review is to provide an overview on the use of ILs and their mixtures with molecular solvents for the extraction of value-added compounds present in natural sources. The ILs (or IL solutions) investigated as solvents for the extraction of natural compounds, such as alkaloids, flavonoids, terpenoids, lipids, among others, are outlined. The extraction techniques employed, namely solid-liquid extraction, and microwave-assisted and ultrasound-assisted extractions, are emphasized and discussed in terms of extraction yields and purification factors. Furthermore, the evaluation of the IL chemical structure and the optimization of the process conditions (IL concentration, temperature, biomass-solvent ratio, etc.) are critically addressed. Major conclusions on the role of the ILs towards the extraction mechanisms and improved extraction yields are additionally provided. The isolation and recovery procedures of the value-added compounds are ascertained as well as some scattered strategies already reported for the IL solvent recovery and reusability. Finally, a critical analysis on the economic impact versus the extraction performance of IL-based methodologies was also carried out and is here presented and discussed.

ENVIRONMENTAL REPORTING AT INTERNATIONAL LEVEL (STUDY OF THE LITERATURE

Directory of Open Access Journals (Sweden)

IENCIU Ionel-Alin

2011-12-01

Full Text Available One of the most important areas of development during the last 15 years, as far as accounting is concerned, has been the environmental reporting and accounting, generating interests beyond the restrictions imposed by purely academic discussions or the professional accountants community. The objective of the paper is represented by the analysis of scientific knowledge and existing practices in the area of environmental reporting. Mathews (1997, 2001 and Parker (2005 are one of the most representative studies that examine the evolution and status of researches in the area of accounting and environmental reporting. Because of the fact that reports offered by the traditional financial accounting system are insufficient for reflecting a clear and complete image of the company's environmantal impact, I monitored the frameworks or mechanisms of environmental information. Also, the paper analysis the articles treating international environmental reporting, articles publised in ISI quoted or BDI indexed journals. The collection and analysis of reporting frames, the interpretation and analysis thereof represent the main instruments used in order to bring to the forefront the main existing reporting frames for environmental information, found at international level. The quantitative, applicative research is used to reflect the current status of researches in the field of environmental reporting, using the non-participative observation to reflect the current status of researches in the field of environmental reporting, by using the non-participative observation, the collection and analysis of articles as main research instruments. The study concludes that environmental reporting continues to represent the main attraction of researchers in the field of environmental accounting. The main reason for researches on environmental reporting is represented by the description, investigation and improvement of practices on accounting and reporting environmental

The use of storytelling in quantitative research reports: A marketing research firm perspective

Directory of Open Access Journals (Sweden)

Vanessa Maritz

2014-07-01

Research purpose: This article investigates the use of storytelling as a tool for actionable reporting by South African marketing research firms Motivation for the study: Clients of marketing research firms often criticise research reports as being too technical and lacking in strategic value. Storytelling is a reporting technique that can be used to develop actionable research and provide clients with more strategic value. Research design, approach and method: A total of 26 in-depth qualitative interviews were conducted with client service directors and managers of marketing research firms that deliver quantitative research reports to clients. Main findings: Results indicated that all marketing research firms but one use storytelling. Barriers that impede more regular use are inexperienced research executives and the time intensity associated with creating stories. Practical/managerial implications: Storytelling should be used by marketing research firms to provide clients with more actionable research. Contribution/value-add: The study provides marketing research firms in South Africa with recommendations as to how to implement storytelling as a reporting technique, which will add value to clients and enable marketing research firms to remain competitive and develop relationships with clients.

The modification of main steam safety valves in Qinshan phase Ⅱ expansion project

International Nuclear Information System (INIS)

Chen Haiqiao

2012-01-01

The main steam safety valves of NPP steam system are second- class nuclear safety component. It used to limit the pressure of SG secondary side and main steam system via emitting steam into the environment. At present, the main steam safety valves have mechanical valves and assisted power valves. According to the experience of power plants at home and abroad, including Qinshan Phase Ⅱ unit 1/2 experience feedback, Qinshan Phase Ⅱ expansion project made modification on valve type, setting value and valve body. This paper introduce the characteristics of different safety valve types, the modification of main steam safety valves and the modification analysis on safety issues.security and impact on the other systems in Qinshan Phase Ⅱ expansion project. (author)

On the value of executive management education

DEFF Research Database (Denmark)

Tryding, Per

The thesis explores what values are perceived by participants in four long mid career management programs, whether attending contributes to value added for the participants and their organisations and explores how such value might materialise. Value is defined broadly ranging from direct intangible...... value for participants to indirect tangible value for organisations. The studied uses mixed method with interviews and statistical analysis of a survey. Kirkpatrick's taxonomy of outcomes is used and theoretically linked to value. Both interviews and survey are interpreted and find that two main types...... payback for participants is based on an estimated ability adjustment of 5-10% and assuming all cost is carried by the participants the average time to break even is below 15 years. Also organisational value added is associated with the two kinds of skills development. The pedagogy of the four programs...

Main Memory DBMS

NARCIS (Netherlands)

P.A. Boncz (Peter); L. Liu (Lei); M. Tamer Özsu

2008-01-01

htmlabstractA main memory database system is a DBMS that primarily relies on main memory for computer data storage. In contrast, normal database management systems employ hard disk based persisntent storage.

Regulation models for district heating. Main report; Denmark; Reguleringsmodeller for fjernvarmen. Hovedrapport

Energy Technology Data Exchange (ETDEWEB)

2012-02-15

With regard to choice of model for the regulation of district heating prices the report points out that a detailed analysis of a cost+ model could be considered. Such an analysis could provide further definition of the extended right to recoup the investment for heating companies, the shaping of the possibility of recognition of opportunity costs and the fixed cost allocation, and the clarified definition of necessary costs. The report also suggests that a price cap regulation or a completely free pricing in the entire sector is hardly appropriate forms of regulation. The report's analysis clearly shows that the choice of price regulation in the heat sector has impact on the incentives in terms of investment, green conversion, etc. It also appears that the different regulatory models have very different advantages and disadvantages, and lessons learned from other sectors and abroad show that changing price regulation rules can be a difficult and lengthy process with unintended consequences along the way. (LN)

Rebranding exercise: closing the gap between values and behavior.

Science.gov (United States)

Segar, Michelle L; Eccles, Jacquelynne S; Richardson, Caroline R

2011-08-31

Behavior can only be understood by identifying the goals to which it is attached. Superordinate-level goals are linked to individuals' values, and may offer insights into how to connect exercise with their core values and increase participation in sustainable ways. A random sample of healthy midlife women (aged 40-60y) was selected to participate in a year-long mixed-method study (n = 226). Superordinate goals were measured inductively and analyzed using grounded theory analysis. Attainment Value and Exercise Participation were quantitatively measured. An ANOVA and pairwise comparisons were conducted to investigate the differences between superordinate exercise goals in attainment value. This study fit a Linear Mixed Model to the data to investigate the fixed effects of superordinate goals on exercise participation, controlling for BMI and social support. Participants mainly exercised to achieve Healthy-Aging, Quality-of-Life, Current-Health, and Appearance/Weight superordinate goals. Despite equally valuing Healthy-Aging, Quality-of-Life, and Current-Health goals, participants with Quality-of-Life goals reported participating in more exercise than those with Current-Health (p marketing, we can glean insights into how we can better market and "sell" exercise. Because immediate payoffs motivate behavior better than distant goals, a more effective "hook" for promoting sustainable participation might be to rebrand exercise as a primary way individuals can enhance the quality of their daily lives. These findings have important implications for how we as a culture, especially those in fitness-related businesses, health promotion, health care, and public health, prescribe and market exercise on individual and population levels.

Values drive value when creating sustainable service business : A study of a medium-sized values-driven company: Löfbergs Lila

OpenAIRE

Enquist, Bo-Jacob

2007-01-01

This Master thesis investigates how values can drive value when creating sustainable business.Concepts like Corporate Social Responsibility (CSR) and Sustainable Development (SD) has in the last years become more and more accepted and therefore practiced in the business world. Due to alarms of the climate change, decreased biological diversity and alarming reports of child labour in the export industry, today’s society claims for more sustainable actions among global enterprises. Evidently, s...

Determinants of the company value

Directory of Open Access Journals (Sweden)

Kamila Růžičková

2011-01-01

Full Text Available Today, there are many conceptions involving creation of the company value, as it is the main objective for the owners. However, there are still many companies interested primarily in the different company’s objectives and enhance its competitive position differently. The aim of the paper is to present and analyze the viewpoints of Czech and foreign specialists on the issue of company value creation. The paper provides the determination of factors positively influencing the company value, the description of their characteristics, and on the basis of a detailed academic discussion proposes conclusions. Attention is paid especially to the value drivers which are not recorded in the financial documents.The introduction of the paper gives a brief overview of the topic. The paper is divided into three main parts. The first part introduces the effective cost management. It clarifies the concept of the managerial accounting and explains its contribution to the creation of the company value. The second part deals with the external relationships of the company. It focuses on the buyer-supplier relationships and offers the detailed perspective on the specific issue of the agricultural companies and their competitiveness in relation to the land leases. The third part concentrates on the internal company environment, namely on the human capital potential and its effects on the value of the company. In the concluding part, the findings are summarized. Based on the results, the figure describing the determinants and generators of the company value is formed. This figure can be considered a systematic procedure how to create a company value.All findings are supported with the literature review e.g. Armstrong (2007, Fibírová and Šoljaková (2005, Marinič (2008, Petřík (2007 and Porter (2004. Within the paper elaboration, the analysis and synthesis as scientific methods were used for explanation of the experts’ points of view and then summed up as the

Digital Learning Compass: Distance Education State Almanac 2017. Maine

Science.gov (United States)

Seaman, Julia E.; Seaman, Jeff

2017-01-01

This brief report uses data collected under the U.S. Department of Education's National Center for Educational Statistics (NCES) Integrated Postsecondary Education Data System (IPEDS) Fall Enrollment survey to highlight distance education data in the state of Maine. The sample for this analysis is comprised of all active, degree-granting…

Fair value accounting – pros and cons

OpenAIRE

Gorgieva-Trajkovska, Olivera; Temjanovski, Riste; Koleva, Blagica

2016-01-01

Fair value accounting continues to be a topic of significant interest and debate among the preparers and users of financial information. Fair value continues to be an important measurement basis in financial reporting. It provides information about what an entity might realize if it sold an asset or might pay to transfer a liability. In recent years, the use of fair value as a measurement basis for financial reporting has been expanded, even as the debate over its usefulness to stakeholders c...

Klipperaas study site. Scope of activities and main results

International Nuclear Information System (INIS)

Ahlbom, K.; Andersson, J.E.; Andersson, Peter; Ittner, T.; Tiren, S.; Ljunggren, C.

1992-09-01

During the period from 1977 - 1986 SKB (Swedish Nuclear Fuel and Waste Management Co.) performed surface and borehole investigations of 14 study sites for the purpose of assessing their suitability for a repository of spent nuclear fuel. The next phase in the SKB site selection rpogramme will be to perform detailed characterisation, including characterization from shafts and/or tunnels, of two or three sites. The detailed investigations will continue over several years to provide all the data needed for a licensing application to build a repository. Such an application is foreseen to be given to the authorities around the year 2003. It is presently not clear if any of the study sites will be selected as a site for detailed characterization. Other sites with geological and/or socio-economical characteristics judged more favorable may very well be the ones selected. However, as a part of the background documentation needed for the site selection studies to come, summary reports will be prepared for most study sites. These reports will include scope of activities, main results, uncertainties and need of complementary investigations. This report concern the Klipperaas study site. The main topics are the scope of activities, geologic model, geohydrological model, groundwater chemistry, assessment of solute transport, and rock mechanics

Generating human reliability estimates using expert judgment. Volume 1. Main report

International Nuclear Information System (INIS)

Comer, M.K.; Seaver, D.A.; Stillwell, W.G.; Gaddy, C.D.

1984-11-01

The US Nuclear Regulatory Commission is conducting a research program to determine the practicality, acceptability, and usefulness of several different methods for obtaining human reliability data and estimates that can be used in nuclear power plant probabilistic risk assessment (PRA). One method, investigated as part of this overall research program, uses expert judgment to generate human error probability (HEP) estimates and associated uncertainty bounds. The project described in this document evaluated two techniques for using expert judgment: paired comparisons and direct numerical estimation. Volume 1 of this report provides a brief overview of the background of the project, the procedure for using psychological scaling techniques to generate HEP estimates and conclusions from evaluation of the techniques. Results of the evaluation indicate that techniques using expert judgment should be given strong consideration for use in developing HEP estimates. In addition, HEP estimates for 35 tasks related to boiling water reactors (BMRs) were obtained as part of the evaluation. These HEP estimates are also included in the report

Reply to "The value of tax shields is equal to the present value of tax shields"

OpenAIRE

Fernandez, Pablo

2004-01-01

In a recent paper, Cooper and Nyborg (2004) argue that the results of Fernández (2004) are wrong because value-additivity is violated and because "Fernández paper comes from mixing the Miles-Ezzell leverage policy with the Miller-Modigliani leverage adjustment." Cooper and Nyborg's paper is thought-provoking and helps a lot in rethinking the value of tax shields. However, their conclusions are not correct because, as will be proven below, the main result of Fernández (2004) is correct for sev...

Integrated Main Propulsion System Performance Reconstruction Process/Models

Science.gov (United States)

Lopez, Eduardo; Elliott, Katie; Snell, Steven; Evans, Michael

2013-01-01

The Integrated Main Propulsion System (MPS) Performance Reconstruction process provides the MPS post-flight data files needed for postflight reporting to the project integration management and key customers to verify flight performance. This process/model was used as the baseline for the currently ongoing Space Launch System (SLS) work. The process utilizes several methodologies, including multiple software programs, to model integrated propulsion system performance through space shuttle ascent. It is used to evaluate integrated propulsion systems, including propellant tanks, feed systems, rocket engine, and pressurization systems performance throughout ascent based on flight pressure and temperature data. The latest revision incorporates new methods based on main engine power balance model updates to model higher mixture ratio operation at lower engine power levels.

Regulatory analysis for the resolution of generic issue C---8, main steam isolation valve leakage and LCS [leakage control system] failure

International Nuclear Information System (INIS)

Graves, C.C.

1990-06-01

Generic Issue C-8 deals with staff concerns about public risk because of the incidence of leak test failures reported for main steam isolation valves (MSIVs) at boiling water reactors and the limitations of the leakage control systems (LCSs) for mitigating the consequences of leakage from these valves. If the MSIV leakage is greatly in excess of the allowable value in the technical specifications, the LCS would be unavailable because of design limitations. The issue was initiated in 1983 to assess (1) the causes of MSIV leakage failures, (2) the effectiveness of the LCS and alternative mitigation paths, and (3) the need for additional regulatory action to reduce public risk. This report presents the regulatory analysis for Generic Issue C-8 and concludes that no new regulatory requirements are warranted

An Assessment of Land Conservation Patterns in Maine Based on Spatial Analysis of Ecological and Socioeconomic Indicators

Science.gov (United States)

Cronan, Christopher S.; Lilieholm, Robert J.; Tremblay, Jill; Glidden, Timothy

2010-05-01

Given the nature of modern conservation acquisitions, which often result from gifts and opportunistic purchases of full or partial property rights, there is a risk that the resulting mosaic of conserved resources may not represent a coherent set of public values and benefits. With different public and private entities engaged in land conservation, one would further expect that each organization would apply separate goals and criteria to the selection and acquisition of its conservation portfolio. This set of circumstances raises an important question: what is the aggregate outcome of this land conservation process? Retrospective assessments provide a means of reviewing cumulative historical decisions and elucidating lessons for improving future conservation strategies. This study used GIS-based spatial analysis to examine the relationships of private and public conservation lands in Maine to a variety of landscape metrics in order to determine the degree to which these lands represent core ecological and socioeconomic values that are meaningful to a wide cross-section of citizens. Results revealed that the gains of past conservation efforts in Maine are counter-balanced to some extent by apparent gaps in the existing fabric of conservation holdings. Conservation lands capture a representative sample of diverse habitat, provide a large measure of protection for multiple conservation values and indicators, and offer an unusual mix of outdoor recreational opportunities for residents and visitors alike. Yet, the majority of parcels are relatively small and isolated, and thus do not provide contiguous habitat blocks that offset ongoing processes of landscape fragmentation. Furthermore, the majority of area associated with many of the ecological metrics examined in this report is located outside the boundaries of current conservation holdings. The under-represented metrics identified in this investigation can be viewed as potential targets for new strategic conservation

The Value Premium on the Danish Stock Market

DEFF Research Database (Denmark)

Risager, Ole

2005-01-01

research on this issue. The purpose of this paper is to report evidence for the Danish stock market and to test whether the value premium is a genuine long-term feature of the market or just a phenomenon that pops up now and then. To research this issue we have collected accounting and stock market data......A number of influential studies have documented a strong value premium for US stocks over the period 1963 to 1990 (Fama and French (1992), Lakonishok et al. (1994)). Stocks with low price-earnings multiples, price-book values and other measures of value are reported to have given a higher mean...... return than the high multiple growth firms. Work by Basu (1997) and others have shown that the value dominance is also a feature of the earlier market history of the United States. The value premium is reported also to exist in a number of other countries over the period 1975 to 1995 (Fama and French...

Cultural value orientation and authoritarian parenting as parameters of bullying and victimization at school.

Science.gov (United States)

Georgiou, Stelios N; Fousiani, Kyriaki; Michaelides, Michalis; Stavrinides, Panayiotis

2013-01-01

The purpose of the present study was to examine the existing association between cultural value orientation, authoritarian parenting, and bullying and victimization at school. The participants (N = 231) were early adolescents, randomly selected from 11 different schools in urban and rural areas of Cyprus. Participants completed self reports measuring cultural value orientation, authoritarian parenting, bullying, and victimization. These instruments were the following: the cultural value scale (CVS), the parental authority questionnaire (PAQ), and the revised bullying and victimization questionnaire (BVQ-R). Structural equation modeling (SEM) was used to examine mediation effects. It was found that vertical individualism acted as a mediator between authoritarian parenting and bullying. Statistically significant positive correlations were found between authoritarian parenting and the vertical dimensions of both cultural value orientations (individualism and collectivism), but not with the horizontal dimensions of either cultural orientation. Further, authoritarian parenting was also positively associated with bullying and victimization at school. The main contribution of the present study is the finding that vertical individualism significantly mediates the relationship between authoritarian parental style and bullying propensity.

Probing the Unique Contributions of Self-Concept, Task Values, and Their Interactions Using Multiple Value Facets and Multiple Academic Outcomes

Directory of Open Access Journals (Sweden)

Jiesi Guo

2016-01-01

Full Text Available Drawing on expectancy-value theory, the present study examined the unique contributions of the four major value beliefs and self-concept on achievement, self-reported effort, and teacher-rated behavioral engagement in mathematics. In particular, we examined the multiplicative effects of self-concept and task values on educational outcomes using the latent moderated structural equation approach. Participants were 1,868 German ninth-grade students. The data analyses relied on a higher-order structure of value beliefs, which is suited to parsing the differential patterns of predictive relations for different value beliefs. The findings revealed that (a self-concept was more predictive of achievement, whereas value beliefs were more predictive of self-rated effort; (b self-concept and value beliefs emerged as equally important predictors of teacher-reported engagement; (c among the four value beliefs, achievement was more associated with low cost, whereas effort was more associated with attainment value; and (d latent interactions between self-concept and value beliefs predicted the three outcomes synergistically.

Prediction of genetic values of quantitative traits with epistatic effects in plant breeding populations.

Science.gov (United States)

Wang, D; Salah El-Basyoni, I; Stephen Baenziger, P; Crossa, J; Eskridge, K M; Dweikat, I

2012-11-01

Though epistasis has long been postulated to have a critical role in genetic regulation of important pathways as well as provide a major source of variation in the process of speciation, the importance of epistasis for genomic selection in the context of plant breeding is still being debated. In this paper, we report the results on the prediction of genetic values with epistatic effects for 280 accessions in the Nebraska Wheat Breeding Program using adaptive mixed least absolute shrinkage and selection operator (LASSO). The development of adaptive mixed LASSO, originally designed for association mapping, for the context of genomic selection is reported. The results show that adaptive mixed LASSO can be successfully applied to the prediction of genetic values while incorporating both marker main effects and epistatic effects. Especially, the prediction accuracy is substantially improved by the inclusion of two-locus epistatic effects (more than onefold in some cases as measured by cross-validation correlation coefficient), which is observed for multiple traits and planting locations. This points to significant potential in using non-additive genetic effects for genomic selection in crop breeding practices.

Turbine main engines

CERN Document Server

Main, John B; Herbert, C W; Bennett, A J S

1965-01-01

Turbine Main Engines deals with the principle of operation of turbine main engines. Topics covered include practical considerations that affect turbine design and efficiency; steam turbine rotors, blades, nozzles, and diaphragms; lubricating oil systems; and gas turbines for use with nuclear reactors. Gas turbines for naval boost propulsion, merchant ship propulsion, and naval main propulsion are also considered. This book is divided into three parts and begins with an overview of the basic mode of operation of the steam turbine engine and how it converts the pressure energy of the ingoing ste

Salmonella typhimurium infections associated with a community college microbiology laboratory--Maine, 2013.

Science.gov (United States)

2013-11-01

On May 2, 2013, a case of salmonellosis was reported to the Maine Center for Disease Control and Prevention. The patient reported symptoms of diarrhea, fever, abdominal pain, and nausea, after attending a community college microbiology laboratory class. A second case was reported on May 8. Epidemiologic interviews conducted with both patients indicated common exposure at a community college, including one patient specifically naming the other patient.

The value of travel time variance

OpenAIRE

Fosgerau, Mogens; Engelson, Leonid

2010-01-01

This paper considers the value of travel time variability under scheduling preferences that are de�fined in terms of linearly time-varying utility rates associated with being at the origin and at the destination. The main result is a simple expression for the value of travel time variability that does not depend on the shape of the travel time distribution. The related measure of travel time variability is the variance of travel time. These conclusions apply equally to travellers who can free...

Maine Yankee Atomic Power Plant. Annual operating report: January--December 1976

International Nuclear Information System (INIS)

1977-01-01

Net electrical energy generated was 5,928,868 MWH with the generator on line 8,347.6 hrs. Information is presented concerning operating experience; specification procedural, and design changes; surveillance tests; containment leak testing; maintenance; licensee events reports; power generation, shutdowns and load reductions; personnel radiation exposures; and primary coolant chemistry

Report on Allegation of Unsatisfactory Conditions Regarding Actions by the Defense Contract Management Agency, Earned Value Management Center

Science.gov (United States)

2010-07-28

object ivity of Defen se Contract Management Agency to carry ou t its ea rn ed va lue managemen t oversight responsibilities; and DCMA Response: Non...Headquarters Services, Directorate for Information Operations and Reports, 1215 Jefferson Davis Highway, Suite 1204, Arlington VA 22202-4302...Earned Value Management Center Director advised us that the 2-week time frame was “standard operating procedure” for performing compliance reviews at

Heat plan Denmark 2010. Main report; Varmeplan Danmark 2010. Hovedrapport

Energy Technology Data Exchange (ETDEWEB)

Dyrelund, A.; Fafner, K.; Ulbjerg, F. (and others)

2010-09-15

Heat Plan Denmark 2010 is an update of Heat Plan Denmark 2008 and confirms how the sector has reduced the CO{sub 2} emission in Denmark since 1980 and how this development can continue in a cost effective way to an almost CO{sub 2} neutral heating sector in 2030. The study is based on an overall least cost evaluation of the best existing technology taking into account the interaction between buildings, district heating and the power system with a large share of wind energy. It provides recommendations to the central administration, to municipalities, to district heating companies and to consumers on how to continue the development of the heating sector in the most cost effective way towards a CO{sub 2} neutral society in a sustainable way, mainly: 1) to increase the market share of District heating from 50 % to 70%; 2) to supply 70% of all new buildings with district heating; 3) to supply 30 % with heat pumps; 4) to encourage end-users to save heat and reduce the return temperature; 5) to use more renewable energy, such as waste to energy with fluegas condensation, biofuel CHP, large scale solar heating, geothermal energy and electric boilers and heat pumps to absorb surplus wind energy. (ln)

The advanced main control console for next japanese PWR plants

International Nuclear Information System (INIS)

Tsuchiya, A.; Ito, K.; Yokoyama, M.

2001-01-01

The purpose of the improvement of main control room designing in a nuclear power plant is to reduce operators' workload and potential human errors by offering a better working environment where operators can maximize their abilities. In order to satisfy such requirements, the design of main control board applied to Japanese Pressurized Water Reactor (PWR) type nuclear power plant has been continuously modified and improved. the Japanese Pressurized Water Reactor (PWR) Utilities (Electric Power Companies) and Mitsubishi Group have developed an advanced main control board (console) reflecting on the study of human factors, as well as using a state of the art electronics technology. In this report, we would like to introduce the configuration and features of the Advanced Main Control Console for the practical application to the next generation PWR type nuclear power plants including TOMARI No.3 Unit of Hokkaido Electric Power Co., Inc. (author)

Maine State Briefing Book on low-level radioactive waste management

Energy Technology Data Exchange (ETDEWEB)

1981-08-01

The Maine State Briefing Book is one of a series of state briefing books on low-level radioactive waste management practices. It has been prepared to assist state and Federal agency officials in planning for safe low-level radioactive waste disposal. The report contains a profile of low-level radioactive waste generators in Maine. The profile is the result of a survey of radioactive material licensees in Maine. The briefing book also contains a comprehensive assessment of low-level radioactive waste management issues and concerns as defined by all major interested partices including industry, government, the media, and interest groups. The assessment was developed through personal communications with representatives of interested parties, and through a review of media sources. Lastly, the briefing book provides demographic and socioeconomic data and a discussion of relevant goverment agencies and activities, all of which may impact management practices in Maine.

Main trends of karyotype evolution in the superfamily Chalcidoidea (Hymenoptera

Directory of Open Access Journals (Sweden)

Vladimir Gokhman

2009-08-01

Full Text Available An overview of karyotype evolution in the superfamily Chalcidoidea is given. Structural types of chromosome sets in the superfamily are listed. Main pathways of karyotypic change in the Chalcidoidea are outlined. The chromosome set containing eleven subtelo- or acrocentrics is considered as an ancestral karyotype for the superfamily. Multiple independent reductions in n values through chromosomal fusions presumably occurred in various groups of chalcid families.

Marketing communications in industrial B2b markets enhancing the value of the corporate brand relying on common added values

Directory of Open Access Journals (Sweden)

Jose Ignacio Monrabal

2013-09-01

Full Text Available Today, industrial Business-to-Business (B2B markets are mainly characterized by a highly trained customer for making rational decisions in a highly competitive and global market, requiring more than ever organizations to approach their markets with a single and consistent message. Such demanding scenario requires to define a corporate brand transmitting in one message all the advantages that a Customer may appreciate in the long-term, based not only on what the company stands for in the market, but also the benefits of all its products throughout its portfolio. Such elements are referred as Common Added Values (CAVs, being some general examples the technology, quality, innovation and reliability; the capacity, infrastructure and distribution network; after-sales service policies, support and training; or the price and financial policies. This paper tries to explain the source of this need, describing the main differences between a brand communications model focused on the product or including the main B2B corporate values; and highlighting the main CAVs, to get an industry player either small or large, can succeed in generating brand equity through an integrated marketing communications strategy.

The validity of owner-reported property cost as a measure of ...

African Journals Online (AJOL)

The paucity of objective indicators of property values is pervasive in developing countries. This necessitates the use of proxy measures. However, there are huge gaps in knowledge on the validity of such measures. The main objective of the study reported here is to contribute to efforts aimed at closing these gaps. It does so ...

Organic Aerosol Component (OACOMP) Value-Added Product Report

Energy Technology Data Exchange (ETDEWEB)

Fast, J; Zhang, Q; Tilp, A; Shippert, T; Parworth, C; Mei, F

2013-08-23

Significantly improved returns in their aerosol chemistry data can be achieved via the development of a value-added product (VAP) of deriving OA components, called Organic Aerosol Components (OACOMP). OACOMP is primarily based on multivariate analysis of the measured organic mass spectral matrix. The key outputs of OACOMP are the concentration time series and the mass spectra of OA factors that are associated with distinct sources, formation and evolution processes, and physicochemical properties.

Collaboration, learning and innovation across outsourced services value networks software services outsourcing in China

CERN Document Server

Abbott, Pamela; Du, Rong

2015-01-01

This book collects and reports on the results of a study conducted on the Chinese Software and Services Outsourcing (SSO) industry, focusing on one of its main players as a key case study. Two sets of research findings are presented: first, the knowledge management and communication processes inherent within a highly collaborative software development project between the case study company and one of its long-term UK clients are explored and distilled into specific practices; second, at the organizational level, the strategies used by the company to build and exploit capabilities and to dynamically configure resources to promote specific value positions along its outsourced services value networks are identified and discussed. The significance of these findings for similar China-based global high-tech firms and the value of this organizational form in moving closer to the goals of the 2020 enterprise vision are both discussed, along with the implications of the findings for EU/UK businesses operating in simil...

Report on the de-carbonated energy sector in 2010

International Nuclear Information System (INIS)

2011-01-01

For different de-carbonated energies, this report presents the available technologies, describes the value chain, presents the regulatory and legal European and French frameworks, gives a brief overview of the world, European and French markets, presents the main actors at the international or French level, briefly presents research projects, and skill centres. The report addresses the following energies: bio-fuels, biomass energy, wind energy, sea energy, photovoltaic energy, thermal solar energy, CO 2 capture and storage, geothermal energy, hydrogen and fuel cells, smart grids, energy storage, nuclear energy, hydroelectricity, and the de-carbonated vehicle

VAT EVASION INLEBANON: CASES AND MAIN CAUSES

Directory of Open Access Journals (Sweden)

Rana Ismail

2012-07-01

Full Text Available The Value Added Tax (VAT is a very important source oftreasuryrevenuesinLebanon. It was initially introduced inLebanon in order to reduce the budgetdeficit and help contain the debt. However, VAT evasion growth inLebanon isleading to significant VAT revenue losses because of its size and frequency.In this paper, we will highlight the contribution of VAT to the treasury revenue. Inaddition, our research has led to figure out the most significant VAT evasion casesand the way tax payers evade paying their required VAT or try to have an illegalrefund. From these tax evasion cases, we will pinpoint the main causes of suchevasions and propose solutions to limit as much as possible VAT evasion inLebanon.

Adjusting Quality index Log Values to Represent Local and Regional Commercial Sawlog Product Values

Science.gov (United States)

Orris D. McCauley; Joseph J. Mendel; Joseph J. Mendel

1969-01-01

The primary purpose of this paper is not only to report the results of a comparative analysis as to how well the Q.I. method predicts log product values when compared to commercial sawmill log output values, but also to develop a methodology which will facilitate the comparison and provide the adjustments needed by the sawmill operator.

The problem with value

Science.gov (United States)

O’Doherty, John P.

2015-01-01

Neural correlates of value have been extensively reported in a diverse set of brain regions. However, in many cases it is difficult to determine whether a particular neural response pattern corresponds to a value-signal per se as opposed to an array of alternative non-value related processes, such as outcome-identity coding, informational coding, encoding of autonomic and skeletomotor consequences, alongside previously described “salience” or “attentional” effects. Here, I review a number of experimental manipulations that can be used to test for value, and I identify the challenges in ascertaining whether a particular neural response is or is not a value signal. Finally, I emphasize that some non-value related signals may be especially informative as a means of providing insight into the nature of the decision-making related computations that are being implemented in a particular brain region. PMID:24726573

IMPACT OF THE CONVERGENCE PROCESS TO INTERNATIONAL FINANCIAL REPORTING STANDARDS ON THE VALUE RELEVANCE OF FINANCIAL INFORMATION

Directory of Open Access Journals (Sweden)

Marcelo Alvaro da Silva Macedo

2012-11-01

Full Text Available Law 11.638/07 marked the start of a series of changes in the laws that regulate Brazilian accounting practices. The main reason for these changes is the convergence process of local with international accounting standards. As a result of Law 11.638/07, the legal precedent was established to achieve convergence. In that context, the aim of this study is to analyze the impact of the convergence process with international accounting standards on the relevance of financial information, based on data for 2007, without and with the alterations Law 11.638/07 introduced and according to the CPC Pronouncements, applicable as from 2008 onwards. Therefore, a value relevance study is used, applying regression analysis to annual stock price information (dependent variable and net profit per share (NPPS and net equity per share (NEPS as independent variables. The main results show that financial information on NPPS and NEPS for 2007, with and without the legal alterations, are relevant for the capital market. A comparison between both regressions used in the analysis, however, shows an information gain for financial information that includes the changes introduced in the first phase of the accounting convergence process with the international standards.

Main results of BN-600 reactor stress-strain state investigations

International Nuclear Information System (INIS)

Panov, V.A.

1983-01-01

The development of BN-600 fast reactor plant needed the solution of a series of complex engineering problems including ones for confirming integrity of the most vital structural components. The particular attention was given to the main vessel since reactor availability end safe operation of the plant as a whole depend on vessel strength end integrity. The present report deals with the main results of theoretical and experimental investigations of the stress-strain state of BN-600 reactor vessel carried out during design, start-up and initial bringing the reactor to power

Assessing the Impact of Landscape Development on Ecosystem Services Value in Tropical Watershed

International Nuclear Information System (INIS)

Foo, Y S; Hashim, M

2014-01-01

As development increases with demand, more forest lands are replaced with cropland, commercial plantation, and infrastructures for being able to accommodate the excessive growth in world's population. Environments were destroyed without considering their values in sustaining life on Earth.This phenomenon is still an ongoing scenario in most of the developing countries in the tropical region including Malaysia. Such unrestricted conversion may cause food or water crisis along with irreparable consequences to local and regional climate as the natural ecosystem is not only the main resources generator but also the climate stabilizer. Contrary to this, a study was conducted in Pahang Watershed, the largest watershed in Peninsular Malaysia with forest as the dominant land cover, to investigate the effect of landscape development on the ecosystem in terms of the erosion and ecosystem service value. Results of soil loss based on USLE indicated a direct relationship between development and total soil loss where total annual soil loss in year 2005 and 2010 showed a significant increase compare to year 2000. Meanwhile, developed and agricultural lands were discovered to be the main contributor whereas forest land produce the least soil loss (<10ton/ ha/yr). Apart from this, this study also reports a degrading trend in the overall ecological service value and goods (ESVG). Although oil palm had become the main commercial plantation in current years, the commercial profit brought by oil palm still insufficient to cover losses referring to overall estimated ESVG due to the forest clearance and soil degradation. In addition, for a destroyed ecosystem to be equilibrium again requires years. Therefore, ESVG of the tropical forest are expected to increase continuously in future which mean that the roles of the forest in conserving the environment stabilization and sustainability of life are getting more critical

Gap Analysis: Application to Earned Value Analysis

OpenAIRE

Langford, Gary O.; Franck, Raymond (Chip)

2008-01-01

Sponsored Report (for Acquisition Research Program) Earned Value is regarded as a useful tool to monitor commercial and defense system acquisitions. This paper applies the theoretical foundations and systematics of Gap Analysis to improve Earned Value Management. As currently implemented, Earned Value inaccurately provides a higher value for the work performed. This preliminary research indicates that Earned Value calculations can be corrected. Value Analysis, properly defined and enacted,...

Diurnal variations in wastewater characteristics at main out fall in Lahore

International Nuclear Information System (INIS)

Haider, H.; Ali, W.; Ali, W.

2012-01-01

Variations in the flow and pollutants concentrations during the day were monitored at the Main Out fall disposal station of the city of Lahore. The laboratory analysis of the wastewater samples collected at 2 hour interval on fifth and sixth May, 2009 for pH, temperature, alkalinity, hardness, Biochemical Oxygen Demand (BOD5), BOD5 Filtered, Total Kjeldahl Nitrogen (TKN), Ammonia Nitrogen (NH/sub 3/-N), chlorides, solids, turbidity, sulphates and nitrates were carried out. Average values and standard deviations were determined to assess the type of wastewater treatment. Correlation between BOD5 and BOD5 Filtered was developed through regression analysis. Diurnal variations in the Ultimate Biochemical Oxygen Demand (BODU) at the Main Out fall based on Carbonaceous Biochemical Oxygen Demand (CBODU) and Nitrogenous Biochemical Oxygen Demand (NBODU) are also estimated. The ratio between CBODU/NBODU ranges between 0.86 to 1.8 during a day at Main Out fall. This variation is primarily due to the large diurnal variation in CBODU values as a result of industrial activities in the study area. The BOD5/ TKN ratio varies between 3.3 and 6.9 and the calculated BODU (i.e., CBODU + NBODU) was found to be almost double of BOD5 during most part of the day primarily due to inclusion of NBOD. The study results reveal the importance of NBOD while designing the wastewater treatment facilities and implementing a water quality control strategy for the River Ravi. (author)

Comparing and transforming PROMIS utility values to the EQ-5D.

Science.gov (United States)

Hartman, John D; Craig, Benjamin M

2018-03-01

Summarizing patient-reported outcomes (PROs) on a quality-adjusted life year (QALY) scale is an essential component to any economic evaluation comparing alternative medical treatments. While multiple studies have compared PRO items and instruments based on their psychometric properties, no study has compared the preference-based summary of the EQ-5D-3L and Patient Reported Outcomes Measurement Information System (PROMIS-29) instruments. As part of this comparison, a major aim of this manuscript is to transform PROMIS-29 utility values to an EQ-5D-3L scale. A nationally representative survey of 2623 US adults completed the 29-item PROMIS health profile instrument (PROMIS-29) and the 3-level version of the EQ-5D instrument (EQ-5D-3L). Their responses were summarized on a health utility scale using published estimates. Using regression analysis, PROMIS-29 and EQ-5D-3L utility weights were compared with each other as well as with self-reported general health. PROMIS-29 utility weights were much lower than the EQ-5D-3L weights. However, a correlation coefficient of 0.769 between the utility values of the two instruments suggests that the main discordance is simply a difference in scale between the measures. It is also possible to map PROMIS-29 utility weights onto an EQ-5D-3L scale. EQ-5D-3L losses equal .1784 × (PROMIS-29 Losses) .7286 . The published estimates of the PROMIS-29 produce lower utility values than many other health instruments. Mapping the PROMIS-29 estimates to an EQ-5D-3L scale alleviates this issue and allows for a more straightforward comparison between the PROMIS-29 and other common health instruments.

Comparison of Journalistic Values of Television Reporters and Producers.

Science.gov (United States)

Smith, Conrad; Becker, Lee B.

1989-01-01

Analyzes the contention that television producers are representative of the show business side of news production whereas the reporter is the protector of the more noble journalistic goals. Finds little evidence that reporters are fighting producers to protect journalistic integrity. (RS)

Value assessment aid to complex decision making. Final report

International Nuclear Information System (INIS)

Humphress, G.; Lewis, E.

1982-07-01

Value assessment (VA) is a new decision aid that can improve the performance of decisionmakers confronted with multiple attributes and conflicting objectives. Managers who are not supported by formal decision aids turn to various ''satisficing'' or effort-reducing biases that can lead to serious errors in the decisionmaking process. Value assessment, on the other hand, is an optimizing approach to problem-solving behavior. VA helps decisionmakers overcome the tendency to turn to effort-reducing biases by reducing the complexity of making tradeoffs and weighing all available information. Many of the issues which confront modern electric utility managements are complex, multiple attribute problems which must be viewed from engineering, financial and socio-political perspectives simultaneously. Added to this are the complications contributed by factors like uncertainty, risk, incomplete information and conflicting objectives among the public it serves. This is the complex decisionmaking arena which VA is intended to support

[Healthcare value chain: a model for the Brazilian healthcare system].

Science.gov (United States)

Pedroso, Marcelo Caldeira; Malik, Ana Maria

2012-10-01

This article presents a model of the healthcare value chain which consists of a schematic representation of the Brazilian healthcare system. The proposed model is adapted for the Brazilian reality and has the scope and flexibility for use in academic activities and analysis of the healthcare sector in Brazil. It places emphasis on three components: the main activities of the value chain, grouped in vertical and horizontal links; the mission of each link and the main value chain flows. The proposed model consists of six vertical and three horizontal links, amounting to nine. These are: knowledge development; supply of products and technologies; healthcare services; financial intermediation; healthcare financing; healthcare consumption; regulation; distribution of healthcare products; and complementary and support services. Four flows can be used to analyze the value chain: knowledge and innovation; products and services; financial; and information.

FERMILAB: Main Injector

International Nuclear Information System (INIS)

Anon.

1993-01-01

The Fermilab Main Injector (FMI) project is the centerpiece of the Laboratory's Fermilab III programme for the 1990s. Designed to support a luminosity of at least 5x10 31 cm -2 s -1 in the Tevatron collider, it will also provide new capabilities for rare neutral kaon decay and neutrino oscillation studies. The Fermilab Main Injector 8-150 GeV synchrotron is designed to replace the existing Main Ring which seriously limits beam intensities for the Tevatron and the antiproton production target. The project has passed several significant milestones and is now proceeding rapidly towards construction. The project received a $11.65M appropriation in 1992 and has been given $15M for the current fiscal year. Through the Energy Systems Acquisition Advisory Board (ESAAB) process, the US Department of Energy (DoE) has authorized funds for construction of the underground enclosure and service building where the Main Injector will touch the Tevatron, and to the preparation of bids for remaining project construction

In situ evaluation of the fruit and oil characteristics of the main Lebanese olive germplasm.

Science.gov (United States)

Chehade, Ali; Bitar, Ahmad El; Kadri, Aline; Choueiri, Elia; Nabbout, Rania; Youssef, Hiyam; Smeha, Maha; Awada, Ali; Chami, Ziad Al; Dubla, Eustachio; Trani, Antonio; Mondelli, Donato; Famiani, Franco

2016-05-01

Very little information is available on the characteristics of the Lebanese olive germplasm. Therefore, the aim of this work was to evaluate the fruit and oil characteristics of the main Lebanese olive varieties (Aayrouni, Abou chawkeh, Baladi, Del and Soury) from two successive crop seasons (2010-2011). All of the genotypes had medium-high oil content in the fruit, indicating their suitability for oil production; Aayrouni had particularly high values. The variety Abou chawkeh also had a high pulp/pit ratio, which is a very desirable trait in table olives. For all the varieties the values of free fatty acids, peroxide values, absorbances in ultraviolet, fatty acid composition, sterol content and composition and erythrodiol + uvaol content of the oils were within the requirements of the International Olive Council's Trade Standard for extra virgin olive oil. The only exception was for the values of Δ-7-stigmastenol in 2011 in Soury and, especially, in Baladi, which were higher than 0.5%. In some cases, stearic and arachidic acids fluctuated around the maximum values allowed. The findings of this study provide a first picture of the main characteristics of olives and oils currently produced in Lebanon. © 2015 Society of Chemical Industry. © 2015 Society of Chemical Industry.

The Resource-Based View and The Concept of Value: The Role of Emergence in Value Creation

Directory of Open Access Journals (Sweden)

Luis Armando Luján Salazar

2017-02-01

Full Text Available This theoretical paper deals with the concept of value. It asserts that value is the only and necessary condition in the resource-based view (RBV. It also argues that no resource or strategy is valuable per se: it is related to a configuration of resources, routines, and embedded assets. For example, concerning the RBV attribute of imitation, we can ask to what extent a valuable resource is independent of the rest of resources, and by extension, to what extent a configuration of resources is rare by itself. This paper discusses the emergence of value and it is embeddedness in a configuration of resources. Revising the concept of value could challenge the other main conditions in the RBV: rarity and cost of imitation, impossibility to replace with strategic substitutes. If the relations of these attributes with the rest of the resources are taken into account, we might have a better understanding of how value emerges and how a firm’s resources and capabilities are related with the creation of value.

Phenological characteristics of the main vegetation types on the Tibetan Plateau based on vegetation and water indices

International Nuclear Information System (INIS)

Peng, D L; Huang, W J; Zhou, B; Li, C J; Wu, Y P; Yang, X H

2014-01-01

Plant phenology is considered one of the most sensitive and easily observable natural indicators of climate change, though few studies have focused on the heterogeneities of phenology across the different vegetation types. In this study, we tried to find the phenological characteristics of the main vegetation types on the Tibetan Plateau. MCD12Q1 images over the Tibetan Plateau from 2001 to 2010 were used to extract the main vegetation types. The Normalized Difference Vegetation Index (NDVI), Enhanced Vegetation Index (EVI), and Land Surface Water Index (LSWI) were calculated using surface reflectance values from the blue, red, near-infrared, short-wave infrared (SWIR) 6 (for LSIW6), and SWIR7 (for LSIW7) bands derived from MOD09A1 and used to explore the phenological characteristics of the main vegetation types on the Tibetan Plateau. The results showed that there were eight constant vegetation types on the Tibetan Plateau from 2001 to 2010 demonstrating multiple phenological characteristics. Evergreen needleleaf forest, evergreen broadleaf forest, and permanent wetland had the minimum NDVI values during the summer season, while open shrubland and grassland had the maximum NDVI/EVI values during this period. NDVI and EVI of cropland/natural vegetation had two peaks for their seasonal variations. EVI showed a more significant correlation with LSWI6/LSWI7 than NDVI. Compared to LSWI7, larger EVI values occurred in evergreen needleleaf forest, evergreen broadleaf forest, mixed forest, and permanent wetland, while smaller values occurred in shrubland and barren or sparsely vegetated cover, and nearly equal values occurred in grassland and cropland

A generational perspective on work values in a South African sample

Directory of Open Access Journals (Sweden)

Petronella Jonck

2017-01-01

Full Text Available Orientation: In order to ensure harmonious relationships in the workplace, work values of different generational cohorts need to be investigated and understood. Research purpose: The purpose of this study was to investigate the work values of a South African sample from a generational perspective, in order to foster an understanding of the similarities and differences of different generational cohorts in terms of work values. Motivation of the study: Understanding the work values of different generational cohorts could assist organisations to manage and retain human capital in an increasingly competitive environment. Furthermore, it could assist organisations to develop an advanced understanding of employee behaviour, which should inform conflict-resolution strategies to deal with reported conflict between different generational cohorts. Research design, approach and method: The study was conducted within the positivist paradigm and was quantitative in nature. Data were gathered from 301 employees representing three different generational cohorts, namely the Baby Boomers, Generation X and Generation Y. A cross-sectional study was conducted, and data were collected once off by means of the Values Scale. The psychometric properties of the Values Scale have a reliability coefficient of 0.95, and the scale has been applied successfully in various iterations. Main findings: The findings indicate statistically significant differences and similarities between the various generational cohorts in terms of work values. More specifically, similarities and differences between the various generational cohorts were observed with regard to the values of authority, creativity, risk and social interaction in the work context. Practical/managerial implications: Organisations can use the findings of the study to strengthen employee interaction within the work environment. In addition, the findings can be used to inform retention and management strategies, in order

Structural analysis of steam generator internals following feed water main steam line break: DLF approach

International Nuclear Information System (INIS)

Bhasin, Vivek; Kushwaha, H.S.; Mahajan, S.C.; Kakodkar, A.

1993-01-01

In order to evaluate the possible release of radioactivity in extreme events, some postulated accidents are analysed and studied during the design stage of Steam Generator (SG). Among the various accidents postulated, the most important are Feed Water Line Break (FWLB) and Main Steam Line Break (MSLB). This report concerns with dynamic structural analysis of SG internals following FWLB/MSLB. The pressure/drag-force time histories considered were corresponding to the conditions leading to the accident of maximum potential. The SG internals were analysed using two approaches of structural dynamics. In first approach simplified DLF method was adopted. This method yields an upper bound values of stresses and deflection. In the second approach time history analysis by Mode Superposition Technique was adopted. This approach gives more realistic results. The structure was qualified as per ASME B and PV Code SecIII NB. It was concluded that in all the components except perforated flow distribution plate, the stress values based on elastic analysis are within the limits specified by ASME Code. In case of perforated flow distribution plate during the MSLB transient the stress values based on elastic analysis are higher than the ASME Code limits. Therefore, its limit load analysis had to be done. Finally, the collapse pressure evaluated using limit load analysis was shown to be within the limits of ASME B and PV Code SecIII Nb. (author). 31 refs., 94 figs., 16 tabs

Value-based resource management: a model for best value nursing care.

Science.gov (United States)

Caspers, Barbara A; Pickard, Beth

2013-01-01

With the health care environment shifting to a value-based payment system, Catholic Health Initiatives nursing leadership spearheaded an initiative with 14 hospitals to establish best nursing care at a lower cost. The implementation of technology-enabled business processes at point of care led to a new model for best value nursing care: Value-Based Resource Management. The new model integrates clinical patient data from the electronic medical record and embeds the new information in care team workflows for actionable real-time decision support and predictive forecasting. The participating hospitals reported increased patient satisfaction and cost savings in the reduction of overtime and improvement in length of stay management. New data generated by the initiative on nursing hours and cost by patient and by population (Medicare severity diagnosis-related groups), and patient health status outcomes across the acute care continuum expanded business intelligence for a value-based population health system.

School Values Across Three Cultures

Directory of Open Access Journals (Sweden)

Ella Daniel

2013-04-01

Full Text Available A new typology of school-level values is reported in three cultural contexts. School values were assessed by aggregating the scores of 862 students, (ages 15-19 in 32 Jewish and Arab Israeli schools (Study 1, and 1,541 students (ages 11-21 from 8 European schools and 163 teachers from 6 of these schools (Study 2, using Schwartz’s Portrait Values Questionnaire. Six school values emerged in both studies: achievement, autonomy, egalitarianism, harmony, compliance, and dominance. The importance of studying school-level values was demonstrated by relating the values of compliance and dominance to violence, and harmony values to student support measures (Study 1. Strong (minimal r = .64 school-level correlations between students of different ages and teachers supported the validity of the findings (Study 2.

Additional measurements of pre-main-sequence stellar rotation

International Nuclear Information System (INIS)

Hartmann, L.; Stauffer, J.R.

1989-01-01

New rotational-velocity measurements for pre-main-sequence stars in the Taurus-Auriga molecular cloud are reported. Rotational velocities or upper limits of 10 km/s are now available for 90 percent of the T Tauri stars with V less than 14.7 in the catalog of Cohen and Kuhi. Measurements of 'continuum emission' stars, thought to be accreting high-angular-momentum material from a circumstellar disk, show that these objects are not especially rapid rotators. The results confirm earlier findings that angular-momentum loss proceeds very efficiently in the earliest stages of star formation, and suggest that stars older than about one million yr contract to the main sequence at nearly constant angular momentum. The slow rotation of T Tauri stars probably requires substantial angular-momentum loss via a magnetically coupled wind. 35 references

The effect of a local source on the composition of precipitation in south-central Maine

Science.gov (United States)

Scott D. Boyce; Samuel S. Butcher

1976-01-01

Bulk precipitation samples were collected from ten sites in south-central Maine during the period 18 June to 30 September 1974. Data from the chemical analyses of the precipitation were used to determine regional deposition patterns of the ionic constituents. Acidic pH values ranging from 3.8 to 5.0 are characteristic of the region, but relatively alkaline pH values of...

Shareholder/Stakeholder Value Management, Company Growth and

OpenAIRE

Ekholm, Bo-Göran; Wallin, Jan

2003-01-01

There has been considerable discussion in the literature about the relative merits of shareholder value management and stakeholder value management, but relatively little empirical research has been reported concerning the relationship between these types of management and financial performance. The present study puts forward a hypothesis that true shareholder value management also encompasses stakeholder value management. This combination of shareholder/stakeholder value management is hypoth...

Isotopic variation of oxygen in the water of river Solimoes/Amazon and its main tributaries

International Nuclear Information System (INIS)

Mortatti, J.; Martinelli, L.A.; Matsui, E.; Victoria, R.L.; Richey, J.E.

1987-01-01

Eight cruises in the Amazon Basin were realized during the period between April (1982) and August (1984). Waters of main channel of the River Solimoes/Amazon and its tributaries were sampled and analysed for sup(18)0 content by mass spectrometry. A depth integrated sampler coupled to a variable speed hydraulic winch was used. The sampling was accomplished at different river stages, at upper Solimoes, middle and lower Amazon region. The δ sup(18) 0 values obtained in these reaches showed the same seasonal variation pattern. In the dry season, δ sup(18) 0 values become higher than in the rainy season. The isotopic variability in the region may be explained by the origin and dynamics of the water vapour. The spatial variation in δ sup(18) 0 values at the main channel was compared for high and low water stages; it showed an isotopic gradient of 0.052 and 0.048 sup(0)/∞ δ sup(18) 0/100 km, respectively. (author)

On precise ZAMSs, the solar color, and pre-main-sequence lithium depletion

International Nuclear Information System (INIS)

Vandenberg, D.A.; Poll, H.E.

1989-01-01

This paper describes a semiempirical main-sequence-fitting method for the determination of distances to stellar systems, which uses a ZAMS locus carefully normalized to the sun, and whose shape is defined by a quartic over the color range for (B-V)0 values between 0.2 and 1.0 such that the morphology of the Pleiades C-M diagram is accurately reproduced. Using this technique, distances were derived for a number of star clusters. It was found that the observed depletion of lithium among cool main-sequence stars in the Hyades and Pleiades can be matched quite well by the present models. Calculations also show that the depletion of Li at a fixed T(eff) along the main sequence is a sensitive function of Fe/H. 98 refs

Operational experience - Lessons learned from IRS-reports in Germany

International Nuclear Information System (INIS)

Wetzel, N.; Maqua, M.

2005-01-01

The international Incident Reporting System (IRS), jointly operated by IAEA and OECD-NEA, is a main source of safety significant findings and lessons learned of nuclear operating experience. GRS (Gesellschaft fuer Anlagen- und Reaktorsicherheit mbH) is a scientific-technical expert and research organisation. On Behalf of the Federal Minister of Environment, Nature Conservation and Reactor Safety (BMU), GRS provides the IRS officer. The evaluation of IRS-Reports and the dissemination of the main findings including the assessment of the relevance for German NPPs is task of GRS. The value of IRS is among experts undoubted. But nevertheless, the reporting to IRS decreases since some years. This presentation is aimed to show the support of IRS in strengthening the safety of German NPPs. The evaluation of IRS-Reports at GRS is three-fold. It comprises initial screening, quarterly and yearly reporting and the development of specific German Information Notices on safety significant events with direct applicability to German NPPs. Some examples of lessons learned from recent international events are discussed below. These examples shall demonstrate that the use of the IRS enhances significantly the knowledge on operational events. (author)

T1 value of hyperplastic and hypoplastic bone marrow. Preliminary report

Energy Technology Data Exchange (ETDEWEB)

Asai, Sae; Yoshida, Hideo; Yoshikawa, Hiroki; Yashiro, Naofumi; Iio, Masahiro; Takaku, Fumimaro

1985-03-01

Magnetic resonance (MR) images of the bone marrow of 18 patients (11 normal control, 4 aplastic anemia, 2 chronic myelocytic leukemia, 1 polycythemia vera) were discussed. MR imager had 0.15T registive system. Sagittal section of the body was obtained with inversion recovery (TR1,000, 1,600/TI 350, 450/TE 13, 40 msec) and saturation recovery (TR 1,000, 2,000/TE 13,40 msec) sequences. T1 relaxation time was calculated from those images. T1 value of the thoracic and lumbar vertebral bone marrow which contains red marrow even in elderly patients was measured. T1 values of chronic myelocytic leukemia (CML) and polycythemia vera were longer than that of normal. T1 values of four aplastic anemia were all shorter than normal. CML and polycythemia vera can be called myeloproliferative disease and their bone marrows are hyperplastic, which may explain elongated T1. The bone marrow of aplasticanemia is hypoplastic and shows fatty change which may have decreased T1. Our results suggest T1 value of bone marrow is useful to evaluate hematological disorders. (author).

Emotion rendering in music: range and characteristic values of seven musical variables.

Science.gov (United States)

Bresin, Roberto; Friberg, Anders

2011-10-01

Many studies on the synthesis of emotional expression in music performance have focused on the effect of individual performance variables on perceived emotional quality by making a systematical variation of variables. However, most of the studies have used a predetermined small number of levels for each variable, and the selection of these levels has often been done arbitrarily. The main aim of this research work is to improve upon existing methodologies by taking a synthesis approach. In a production experiment, 20 performers were asked to manipulate values of 7 musical variables simultaneously (tempo, sound level, articulation, phrasing, register, timbre, and attack speed) for communicating 5 different emotional expressions (neutral, happy, scary, peaceful, sad) for each of 4 scores. The scores were compositions communicating four different emotions (happiness, sadness, fear, calmness). Emotional expressions and music scores were presented in combination and in random order for each performer for a total of 5 × 4 stimuli. The experiment allowed for a systematic investigation of the interaction between emotion of each score and intended expressed emotions by performers. A two-way analysis of variance (ANOVA), repeated measures, with factors emotion and score was conducted on the participants' values separately for each of the seven musical factors. There are two main results. The first one is that musical variables were manipulated in the same direction as reported in previous research on emotional expressive music performance. The second one is the identification for each of the five emotions the mean values and ranges of the five musical variables tempo, sound level, articulation, register, and instrument. These values resulted to be independent from the particular score and its emotion. The results presented in this study therefore allow for both the design and control of emotionally expressive computerized musical stimuli that are more ecologically valid than

How intrinsic values influence wines prices

Directory of Open Access Journals (Sweden)

Gál Péter

2017-01-01

Full Text Available The use of hedonic price indices is quite common in the wine economics literature, yet they mainly include scores of organoleptic tests and some dummy variables representing varieties and quality signs as geographical indications. This study focuses on the relation between the composition and the price of wines on the example of Hungarian wines. In Hungary, the wine law renders chemical analysis compulsory for all wines released to the market. The study includes five main compounds: actual alcoholic strength, total sugars, total acidity, sugar free extract and pH value and is based on hedonic price indices calculated on a sample of 2,453 wines. Results of several regressions – using different model specifications – consistently show that actual alcoholic strength, sugar content, sugar free extract and pH value are related with the price. Some characteristics have an optimal level, while in other cases the relation is linear.

Nuclear power plant Generic Aging Lessons Learned (GALL). Main report and appendix A

Energy Technology Data Exchange (ETDEWEB)

Kaza, K.E.; Diercks, D.R.; Holland, J.W.; Choi, S.U. [and others

1996-12-01

The purpose of this generic aging lessons learned (GALL) review is to provide a systematic review of plant aging information in order to assess materials and component aging issues related to continued operation and license renewal of operating reactors. Literature on mechanical, structural, and thermal-hydraulic components and systems reviewed consisted of 97 Nuclear Plant Aging Research (NPAR) reports, 23 NRC Generic Letters, 154 Information Notices, 29 Licensee Event Reports (LERs), 4 Bulletins, and 9 Nuclear Management and Resources Council Industry Reports (NUMARC IRs) and literature on electrical components and systems reviewed consisted of 66 NPAR reports, 8 NRC Generic Letters, 111 Information Notices, 53 LERs, 1 Bulletin, and 1 NUMARC IR. More than 550 documents were reviewed. The results of these reviews were systematized using a standardized GALL tabular format and standardized definitions of aging-related degradation mechanisms and effects. The tables are included in volume s 1 and 2 of this report. A computerized data base has also been developed for all review tables and can be used to expedite the search for desired information on structures, components, and relevant aging effects. A survey of the GALL tables reveals that all ongoing significant component aging issues are currently being addressed by the regulatory process. However, the aging of what are termed passive components has been highlighted for continued scrutiny. This document is Volume 1, consisting of the executive summary, summary and observations, and an appendix listing the GALL literature review tables.

Nuclear power plant Generic Aging Lessons Learned (GALL). Main report and appendix A

International Nuclear Information System (INIS)

Kasza, K.E.; Diercks, D.R.; Holland, J.W.; Choi, S.U.

1996-12-01

The purpose of this generic aging lessons learned (GALL) review is to provide a systematic review of plant aging information in order to assess materials and component aging issues related to continued operation and license renewal of operating reactors. Literature on mechanical, structural, and thermal-hydraulic components and systems reviewed consisted of 97 Nuclear Plant Aging Research (NPAR) reports, 23 NRC Generic Letters, 154 Information Notices, 29 Licensee Event Reports (LERs), 4 Bulletins, and 9 Nuclear Management and Resources Council Industry Reports (NUMARC IRs) and literature on electrical components and systems reviewed consisted of 66 NPAR reports, 8 NRC Generic Letters, 111 Information Notices, 53 LERs, 1 Bulletin, and 1 NUMARC IR. More than 550 documents were reviewed. The results of these reviews were systematized using a standardized GALL tabular format and standardized definitions of aging-related degradation mechanisms and effects. The tables are included in volumes 1 and 2 of this report. A computerized data base has also been developed for all review tables and can be used to expedite the search for desired information on structures, components, and relevant aging effects. A survey of the GALL tables reveals that all ongoing significant component aging issues are currently being addressed by the regulatory process. However, the aging of what are termed passive components has been highlighted for continued scrutiny. This document is Volume 1, consisting of the executive summary, summary and observations, and an appendix listing the GALL literature review tables

77 FR 3292 - Main Street Capital Corporation, et al.; Notice of Application

Science.gov (United States)

2012-01-23

... of the Company at the time of the Purchases, shareholders of the Company will not experience dilution... Company to purchase equity interests in Main Street Capital II, LP (``MSC'') from certain persons who are.... Since the Exchange Offer, the Company has purchased an additional 0.5% of the total dollar value of...

Teachers' Views on Values Education: A Qualitative Study in Sweden and Turkey

Science.gov (United States)

Thornberg, Robert; Og uz, Ebru

2013-01-01

The aim of the current study was to examine Swedish and Turkish teachers' perspectives on values education. Qualitative interviews with 52 teachers were conducted and analyzed. Values education was mostly about compliance with societal values and norms. The learning goals or values in values education were mainly on how to treat others and on…

AUDITING FAIR VALUES IN A SENSITIVE SOCIO-ECONOMICAL CONTEXT

OpenAIRE

Nicoleta Farcane; Delia Deliu; Maria Gheorghian

2011-01-01

The concept of fair value was subject of many debates and disputes in recentyears. These debates have focused mainly on the relevance of the concept, but also on thepractical difficulties in determining reasonable estimates, raising particularly the interest ofpractitioners in terms of identifying the best valuation procedures and techniques,respectively auditing fair values. Determining the fair value involves a broad spectrum ofapproaches, from the simplest to the most complex and burdensom...

Management Resource Values

Directory of Open Access Journals (Sweden)

A. B. Bakuradze

2013-01-01

Full Text Available The paper looks at the managerial resource values guaranteeing the effective functioning and development of any social institution. The main emphasis is on the asset management in educational sphere and optimizationopportunities of organizational processes. The human, logistical, technical, informational and time resources ofmanagerial activity are outlined and specified from the strategic perspective and effectiveness standpoint. The necessary criteria of a strategic resource are identified as the value, rarity, originality and indispensability. The author makes a conclusion about the priority of human resources in the value hierarchy of social organization in the era of information society. The paper demonstrates both the theoretical and practical ways and means of raising the effectiveness and efficiency of educational institutions, as well as the constant need for teacher’s training, retraining, and stimulation of self-education. The investment in human resources and motivating environment, aimed at developing the potential of academic staff and other employees of educational institutions, benefits both the managers and employees alike and leads to social partnership, harmony, and conciliation of economic and social interests within the organization.

Quasi-periodic latitudinal shift of Saturn's main auroral emission

Science.gov (United States)

Roussos, E.; Palmaerts, B.; Grodent, D. C.; Radioti, K.; Krupp, N.; Yao, Z.

2017-12-01

The main component of the ultraviolet auroral emissions at Saturn consists in a ring of emission around each pole of the planet. This main ring of emission has been revealed to oscillate by a few degrees in the prenoon-premidnight direction with a period of 10.8h. This auroral oscillation is thought to be induced by a rotating external magnetospheric current system associated with the planetary period oscillations. Here we report, by means of auroral imaging sequences obtained with the Ultraviolet Imaging Spectrograph (UVIS) on board the Cassini spacecraft, the first direct observation of an additional motion of the main emission superimposed to this oscillation. The whole main emission ring exhibits step-like displacements in latitude mainly towards dayside, decoupled from the 10.8h oscillation. These latitude shifts recur around every hour, which is a typical short periodicity at Saturn previously identified in the aurora intensity, in the charged particle fluxes and in the magnetic field. This unique observation directly demonstrates what has been inferred from past in-situ and remote measurements: the 1-hour periodicities reveal a global and fundamental magnetospheric oscillation mode that acts independently of the local magnetospheric conditions. However, the magnetospheric mechanism responsible for these 1-hour auroral shifts is still unknown. It is possible that Alfvén waves inducing hourly magnetic fluctuations might also modify the place where the field-aligned electrons precipitate in the ionosphere and produce the main emission.

ARM Climate Research Facility Spectral Surface Albedo Value-Added Product (VAP) Report

Energy Technology Data Exchange (ETDEWEB)

McFarlane, S; Gaustad, K; Long, C; Mlawer, E

2011-07-15

This document describes the input requirements, output data products, and methodology for the Spectral Surface Albedo (SURFSPECALB) value-added product (VAP). The SURFSPECALB VAP produces a best-estimate near-continuous high spectral resolution albedo data product using measurements from multifilter radiometers (MFRs). The VAP first identifies best estimates for the MFR downwelling and upwelling shortwave irradiance values, and then calculates narrowband spectral albedo from these best-estimate irradiance values. The methodology for finding the best-estimate values is based on a simple process of screening suspect data and backfilling screened and missing data with estimated values when possible. The resulting best-estimate MFR narrowband spectral albedos are used to determine a daily surface type (snow, 100% vegetation, partial vegetation, or 0% vegetation). For non-snow surfaces, a piecewise continuous function is used to estimate a high spectral resolution albedo at 1 min temporal and 10 cm-1 spectral resolution.

Corporate Social Responsibility in Global Value Chains

DEFF Research Database (Denmark)

Lund-Thomsen, Peter; Lindgreen, Adam

2014-01-01

We outline the drivers, main features, and conceptual underpinnings of the compliance paradigm. We then use a similar structure to investigate the drivers, main features, and conceptual underpinnings of the cooperative paradigm for working with CSR in global value chains. We argue that the measur...... paradigm, we summarize our findings, and we outline avenues for research: purchasing practices and labor standard noncompliance, CSR capacity building among local suppliers, and improved CSR monitoring by local resources in the developing world....

Moving from irrelevant intellectual capital (IC) reporting to value-relevant IC disclosures: key learning points from the Danish experience

DEFF Research Database (Denmark)

Schaper, Stefan; Nielsen, Christian; Roslender, Robin

2017-01-01

, largely informed by an accounting perspective, towards IC-related disclosures. Design/methodology/approach – The paper draws on data obtained from 21 semi-structured interviews with respondents in 16 companies. The respondents were contacted following a genealogical exercise carried out on the 102...... with a recognised reporting vehicle such as the annual report, were also encountered. Research limitations/implications – The implications of this study are that timely, value-relevant IC disclosures and compliant reporting, primarily for accountability purposes, have the potential to coexist. In addition...... to the usual limitations of a semi-structured interview research design, respondents’ difficulties in clearly recalling events during the project after some 10-12 years is a further potential limitation. Additionally, the use of internet-based communication channels for disclosure purposes was in its infancy...

Visualization of the dissipation of energy during the cutting process. Presentation of energy value flows by means of dual energy signatures; Energieverschwendung beim Zerspanungsprozess sichtbar machen. Darstellung von Energiewertstroemen mittels dualer Energiesignaturen

Energy Technology Data Exchange (ETDEWEB)

Schillig, Rainer [Hochschule Aalen (Germany). Professur Fertigungsorganisation und Prozessmanagement; Kalhoefer, Eckehard [Hochschule Aalen (Germany). Stiftungslehrstuhl Spanende Fertigung; Stock, Timo [Hochschule Aalen (Germany). Studiengang Maschinenbau/Produktion und Management

2012-09-15

Lean production systems are the minimization of wastage. Therefore, process steps are divided in value-added and non-value-added process steps. Using the value stream analysis non-value-adding process shares can be identified easily.The main aim usually are the two factors processing time and inventory. By means of a cutting process, the authors of the paper under consideration report on a method which divides the process-related utilization of energy in value-adding and non-value-adding energy use. Due to the dual consideration of energy use, the energy consumption can be easily integrated in the value stream analysis.

JWST-MIRI spectrometer main optics design and main results

Science.gov (United States)

Navarro, Ramón; Schoenmaker, Ton; Kroes, Gabby; Oudenhuysen, Ad; Jager, Rieks; Venema, Lars

2017-11-01

MIRI ('Mid InfraRed Instrument') is the combined imager and integral field spectrometer for the 5-29 micron wavelength range under development for the James Webb Space Telescope JWST. The flight acceptance tests of the Spectrometer Main Optics flight models (SMO), part of the MIRI spectrometer, are completed in the summer of 2008 and the system is delivered to the MIRI-JWST consortium. The two SMO arms contain 14 mirrors and form the MIRI optical system together with 12 selectable gratings on grating wheels. The entire system operates at a temperature of 7 Kelvin and is designed on the basis of a 'no adjustments' philosophy. This means that the optical alignment precision depends strongly on the design, tolerance analysis and detailed knowledge of the manufacturing process. Because in principle no corrections are needed after assembly, continuous tracking of the alignment performance during the design and manufacturing phases is important. The flight hardware is inspected with respect to performance parameters like alignment and image quality. The stability of these parameters is investigated after exposure to various vibration levels and successive cryogenic cool downs. This paper describes the philosophy behind the acceptance tests, the chosen test strategy and reports the results of these tests. In addition the paper covers the design of the optical test setup, focusing on the simulation of the optical interfaces of the SMO. Also the relation to the SMO qualification and verification program is addressed.

Value of the perinatal autopsy : Critique

NARCIS (Netherlands)

Gordijn, SJ; Erwich, JJHM; Khong, TY

2002-01-01

In consenting to a perinatal autopsy, the primary motive of parents may be to find the exact cause of death. A critical review on the value of perinatal autopsies was performed to see whether parents could be counseled regarding their main motive. A literature search was performed in MEDLINE,

Where lean construction and value management meet

OpenAIRE

Musa, MM; Pasquire, C; Hurst, A

2016-01-01

The lean construction (LC) community’s key vision and goal is to provide value, yet they are increasingly challenged with understanding and dealing with the concept of value, with reports that value is one of the weakest points. Regardless of the previous studies and contributions already made on the concept of value in LC, the absence of a consistent understanding of value has resulted in misperceptions and indistinct boundaries with other construction value-related disciplines. Without a co...

FAIR VALUE IMPLICATIONS ON ROMANIAN CAPITAL MARKET

Directory of Open Access Journals (Sweden)

Ciprian-Dan COSTEA

2014-12-01

Full Text Available Fair value generated intense debate during the last years, as the financial turmoil influenced many economies and capital markets, including the Romanian ones, too. Some researchers and professionals consider fair value in charge with the financial crisis and they ask for historical cost accounting basis for financial reporting. Fair value has its supporters, too. They consider that fair value reflects the effects of changes in market conditions when they take place, and accounting information is more reliable in this framework. Following recent regulations, Romanian entities activating on capital market as investors in capital market instruments, or whose shares are traded on a regulated market, must prepare their individual financial statements in accordance with the International Financial Reporting Standards. The study provides some conclusions that could enlarge the utility of fair value related to entities that activate on Romanian capital market.

FERMILAB: Main Injector

Energy Technology Data Exchange (ETDEWEB)

Anon.

1993-06-15

The Fermilab Main Injector (FMI) project is the centerpiece of the Laboratory's Fermilab III programme for the 1990s. Designed to support a luminosity of at least 5x10{sup 31} cm{sup -2} s{sup -1} in the Tevatron collider, it will also provide new capabilities for rare neutral kaon decay and neutrino oscillation studies. The Fermilab Main Injector 8-150 GeV synchrotron is designed to replace the existing Main Ring which seriously limits beam intensities for the Tevatron and the antiproton production target. The project has passed several significant milestones and is now proceeding rapidly towards construction. The project received a $11.65M appropriation in 1992 and has been given $15M for the current fiscal year. Through the Energy Systems Acquisition Advisory Board (ESAAB) process, the US Department of Energy (DoE) has authorized funds for construction of the underground enclosure and service building where the Main Injector will touch the Tevatron, and to the preparation of bids for remaining project construction.

Value Chain Responsibility in Emerging Technologies

NARCIS (Netherlands)

Bos, Colette; van Lente, Harro

2014-01-01

Corporate social responsibility (CSR) and value chain responsibility (VCR) have gained increasing importance for firms. The literature on these topics reports on CSR practices for established firms with existing technologies and stable value chains. This raises questions about the viability of CSR

Ethanol as a fuel for road transportation. Main report; Contribution to IEA Implementing Agreement on Advanced Motor Fuels

Energy Technology Data Exchange (ETDEWEB)

Larsen, Ulrik; Johansen, T.; Schramm, J.

2009-05-15

Bioethanol as a motor fuel in the transportation sector, mainly for road transportation, has been subject to many studies and much discussion. Furthermore, the topic involves not only the application and engine technical aspects, but also the understanding of the entire life cycle of the fuel, well-to-wheels, including economical, environmental, and social aspects. It is not, however, the aim of this report to assess every single one of these aspects. The present report aims to address the technical potential and problems as well as the central issues related to the general application of bioethanol as an energy carrier in the near future. In discussions of the advantages and drawbacks of ethanol, the type of application is important. Generalization is not possible, because ethanol can be used in many forms. Furthermore, a wide range of ethanol/gasoline blends has not yet been investigated sufficiently. The most favorable type of application is determined by infrastructural factors, especially vehicle fleet configuration. From a technical point of view, optimal usage involves a high degree of water content in the ethanol, and this excludes low-percentage-ethanol fuels. The benefits seem strongly related to the amount of ethanol in a given blend, that is, the more the better. Both engine efficiencies and emissions improve with more ethanol in the fuel. Wet ethanol constitutes an even cleaner fuel in both the production and application phases. In summary, ethanol application has many possibilities, but with each type of application comes a set of challenges. Nevertheless, technical solutions for each challenge are available. (ln)

Value Added Methods: Moving from Univariate to Multivariate Criteria

Science.gov (United States)

Newman, David; Newman, Isadore; Ridenour, Carolyn; Morales, Jennifer

2014-01-01

The authors describe five value-added methods (VAM) used in school assessment as the backdrop to their main thesis. Then they review the assumptions underlying measurement and evaluation, the foundation of all assessment systems, including value-added. They discuss the traditional criterion variable used in VAM: a standardized test score. Next,…

Main Problems and Prospects of Audit Development in Ukraine

Directory of Open Access Journals (Sweden)

Sobolev Volodymyr M.

2013-11-01

Full Text Available The article analyses influence of the world crisis phenomena upon the national economy, shows a significant necessity of using international reporting standards. It justifies a necessity of strengthening financial control, the goal of which is to detect shortcomings in financial reports and recommendations regarding their elimination in order to ensure trustworthiness of reports. It considers main problems of audit activity and identifies necessary measures and ways of their solution. It reveals and justifies possible directions of prospective development of audit in Ukraine with consideration of the process of transition of economic subjects to international standards of financial reporting and marks out a necessity of strengthening the role of the state institutions in further audit development. It analyses the insufficient control over the quality of audit services and statistical material regarding the number and specific features of operation of audit firms and private auditors in Ukraine.

An Action Research Study in an Icelandic Preschool: Developing Consensus about Values and Values Education

Science.gov (United States)

Sigurdardottir, Ingibjorg; Einarsdottir, Johanna

2016-01-01

Values education is embedded in the curricula of all the Nordic countries. However, values education remains a neglected area for research and practice in early childhood education and care. This article reports on the aspects of an action research project conducted in a preschool in Iceland, across a period of 18 months. The study focused on the…

Value management program: performance, quantification, and presentation of imaging value-added actions.

Science.gov (United States)

Patel, Samir

2015-03-01

Health care is in a state of transition, shifting from volume-based success to value-based success. Hospital executives and referring physicians often do not understand the total value a radiology group provides. A template for easy, cost-effective implementation in clinical practice for most radiology groups to demonstrate the value they provide to their clients (patients, physicians, health care executives) has not been well described. A value management program was developed to document all of the value-added activities performed by on-site radiologists, quantify them in terms of time spent on each activity (investment), and present the benefits to internal and external stakeholders (outcomes). The radiology value-added matrix is the platform from which value-added activities are categorized and synthesized into a template for defining investments and outcomes. The value management program was first implemented systemwide in 2013. Across all serviced locations, 9,931.75 hours were invested. An annual executive summary report template demonstrating outcomes is given to clients. The mean and median individual value-added hours per radiologist were 134.52 and 113.33, respectively. If this program were extrapolated to the entire field of radiology, approximately 30,000 radiologists, this would have resulted in 10,641,161 uncompensated value-added hours documented in 2013, with an estimated economic value of $2.21 billion. Copyright © 2015 American College of Radiology. Published by Elsevier Inc. All rights reserved.

The Maine Garlic Project: A Participatory Research and Education Program

Science.gov (United States)

Fuller, David; Johnson, Steven B.

2013-01-01

Participatory research is a useful technique for collecting basic data over a large geographic area. Garlic production was chosen as a participatory research study focus in Maine. Project participants (285) received bulbs to plant, monitored their crop, and reported data online. Participants received a monthly educational newsletter to improve…

40 CFR 35.926 - Value engineering (VE).

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Value engineering (VE). 35.926 Section... engineering (VE). (a) Value engineering proposal. All step 2 grant applications for projects having a... completion of VE analysis and submittal of VE summary reports). (b) Value engineering analysis. For projects...

Expensing stock options: a fair-value approach.

Science.gov (United States)

Kaplan, Robert S; Palepu, Krishna G

2003-12-01

Now that companies such as General Electric and Citigroup have accepted the premise that employee stock options are an expense, the debate is shifting from whether to report options on income statements to how to report them. The authors present a new accounting mechanism that maintains the rationale underlying stock option expensing while addressing critics' concerns about measurement error and the lack of reconciliation to actual experience. A procedure they call fair-value expensing adjusts and eventually reconciles cost estimates made at grant date with subsequent changes in the value of the options, and it does so in a way that eliminates forecasting and measurement errors over time. The method captures the chief characteristic of stock option compensation--that employees receive part of their compensation in the form of a contingent claim on the value they are helping to produce. The mechanism involves creating entries on both the asset and equity sides of the balance sheet. On the asset side, companies create a prepaid-compensation account equal to the estimated cost of the options granted; on the owners'-equity side, they create a paid-in capital stock-option account for the same amount. The prepaid-compensation account is then expensed through the income statement, and the stock option account is adjusted on the balance sheet to reflect changes in the estimated fair value of the granted options. The amortization of prepaid compensation is added to the change in the option grant's value to provide the total reported expense of the options grant for the year. At the end of the vesting period, the company uses the fair value of the vested option to make a final adjustment on the income statement to reconcile any difference between that fair value and the total of the amounts already reported.

Value relevance and corporate responsibility reporting in the South African context: An alternate view post King-III

Directory of Open Access Journals (Sweden)

Adrian Marcia

2015-11-01

Full Text Available This study tests for the value relevance of corporate responsibility reporting (CRR based on a sample of companies listed on the Johannesburg Stock Exchange (JSE. It also provides evidence of the statistical significance of the potential contribution of CRR to share price values in the South African context at a particular point. On the basis of a sample of 82 companies on the JSE, hierarchical regression analysis was used to test the contribution of levels of corporate social responsibility disclosures to company share prices, over and above the contribution of the size of a firm’s equity and net income. In contrast with other findings which predict a positive relationship between company share price and levels of corporate social responsibility disclosures, the latter are found to have no significant association with company share price over and above the associations of the size of a firm’s equity and net income. Bivariate associations, however, indicate a significant association between share price and levels of corporate social responsibility disclosures. On the basis of these findings, it is argued that disclosures increase for firms with larger endowments of equity, yet corporate social responsibility disclosures do not necessarily add value to company share price.

Future vegetation types and related main processes for Olkiluoto site

International Nuclear Information System (INIS)

Haapanen, R.

2007-07-01

This working report summarizes current knowledge of the land up-lift induced vegetation succession and future vegetation types on Olkiluoto Island and its surroundings. The report is based on generic literature and site-specific studies concerning Olkiluoto Island. Current vegetation on Olkiluoto Island and typical succession lines on different soil types are described, as well as main factors affecting the succession. Most relevant materials on hand are listed. Some problems and possible areas to be emphasized before using the data in modelling work are pointed out. (orig.)

Maine's forests 2008

Science.gov (United States)

George L. McCaskill; William H. McWilliams; Charles J. Barnett; Brett J. Butler; Mark A. Hatfield; Cassandra M. Kurtz; Randall S. Morin; W. Keith Moser; Charles H. Perry; Christopher W. Woodall

2011-01-01

The second annual inventory of Maine's forests was completed in 2008 after more than 3,160 forested plots were measured. Forest land occupies almost 17.7 million acres, which represents 82 percent of the total land area of Maine. The dominant forest-type groups are maple/beech/yellow birch, spruce/fir, white/red/jack pine, and aspen/white birch. Statewide volume...

Natural syntax : English interrogative main clauses

Directory of Open Access Journals (Sweden)

Janez Oresnik

2007-12-01

Full Text Available Natural Syntax is a developing deductive theory, a branch of Naturalness Theory. The naturalnessjudgements are couched in naturalness scales, whichfollow from the basic parameters (or «axioms» listed at the beginning of the paper. The predictions of the theory are calculated in deductions, whose chief components are apair of naturalness scales and the rules governing the alignment of corresponding naturalness values. Parallel and chiastic alignments are distinguished, in complementary distribution. Chiastic alignment is mandatory in deductions limited to unnatural environments. The paper deals with English interrogative main clauses. Within these, only the interrogatives containing wh-words exclusively insitu constitute an extremely unnatural environment and require chiastic alignment. Otherwiseparallel alignment is used. Earlier publications on Natural Syntax: Kavcic 2005a,b, Oresnik 1999, 2000a,b, 200la-f   2002, 2003a-c, 2002/03, 2004. This list cites only works written in English.

Biomass Demand-Resources Value Targeting

International Nuclear Information System (INIS)

Lim, Chun Hsion; Lam, Hon Loong

2014-01-01

Highlights: • Introduce DRVT supply chain modelling approach to consider underutilised biomass. • Advantages of the novel DRVT biomass supply chain approach. • A case study is presented to demonstrate the improvement of the system. - Abstract: With the global awareness towards sustainability, biomass industry becomes one of the main focuses in the search of alternative renewable resources for energy and downstream product. However, the efficiency of the biomass management, especially in supply chain is still questionable. Even though many researches and integrations of supply chain network have been conducted, less has considered underutilised biomass. This leads to the ignorance of potential value in particular biomass species. A new Demand-Resources Value Targeting (DRVT) approach is introduced in this study to investigate the value of each biomass available in order to fully utilise the biomass in respective applications. With systematic biomass value classification, integration of supply chain based on biomass value from biomass resources-to-downstream product can be developed. DRVT model allows better understanding of biomass and their potential downstream application. A simple demonstration of DRVT approach is conducted based on biomass resources in Malaysia

THE VALUE OF CREATIVITY

DEFF Research Database (Denmark)

Hertel, Frederik

2016-01-01

Previous analysis (Hertel, 2015) indicates that workers doing industrial cleaning in the food industry are forced to be creative in their everyday organizational life. There is (e.g. Richards, 2010) a lack of scientific methods for valuing such everyday creativity. The main question we want...... to address in this conference paper is: how can we not only understand but also evaluate creativity produced in organizations e.g. industrial cleaners? We will conduct a new case analysis in order to clarify whether such creativity can be compared with and understood as a new kind of (cf. Portes, 1998...... & Bourdieu, 1990 & 2002) symbolic capital. In case creativity actually can be regarded a symbolic capital we will discuss methods for valuing such a capital produced by creative industrial cleaners during their work at night....