WorldWideScience

Sample records for vivamos activos fair

  1. Análisis de la Utilidad del Fair Value para la Valoración de Activos de las Administraciones Públicas Españolas

    Directory of Open Access Journals (Sweden)

    Andrés Navarro Galera

    2004-06-01

    Full Text Available En España, durante los últimos años el sistema contable público ha intentado adaptarse al modelo de las empresas mercantiles y a los pronunciamientos de les organismos normalizadores con mayor reconocimiento internacional. Recientemente, los cambios en las Directivas de la Unión Europea y las nuevas IPSAS de la IFAC, han incorporado trascendentes novedades, entre las que destaca un criterio de valoración diferente del coste histórico, el denominado "fair value". Bajo el enfoque del paradigma de la utilidad de la información, este trabajo pretende analizar, sobre la base de las normas internacionales, las ventajas e inconvenientes del fair value para la valoración de activos públicos, intentando conocer su grado de utilidad y viabilidad en la práctica, para lo que, además de un estudio conceptual, hemos llevado a cabo una investigación empírica en las administraciones locales españolas con población superior a 50.000 habitantes. During the last few years in Spain, the public sector accounting system has tried to adapt to the model pursued by the business sector and the pronouncements of the most relevant international standards bodies. Recently, the changes in the Directives of the European Union and the new IPSAS issued by IFAC have introduced momentous changes; one that stands out from the rest is a criterion of valuation different to the historical cost, called "fair value ". Focusing on the paradigm of the utility of information, the purpose of this research paper is to analyse, on the bases of the international standards, the advantages and disadvantages that fair value presents in the valuation of public sector assets, trying to find out its usefulness and viability once put into practice. In this context, besides a conceptual study, we have carried out an empirical research on the Spanish Local Administrations of cities with more than 50.000 inhabitants.

  2. VALORACIÓN DE ACTIVOS AMBIENTALES

    OpenAIRE

    Aznar Bellver, Jerónimo; Estruch Guitart, Arturo Vicente

    2015-01-01

    2ª Edición La importancia del medioambiente y de los activos y recursos naturales cada vez es mayor. La determinación de un Indicador del valor económico de los activos ambientales es un parámetro de gran utilidad para la sensibilización de la sociedad, la conservación de los activos y como instrumento de gestión para la administración. En este libro tras unos capítulos de introducción a la economía ambiental y de repaso de algunos de los métodos clásicos de valoración ambiental, se presen...

  3. Rentabilidad de la variable activo corriente o circulante

    OpenAIRE

    Altuve, José Germán

    2014-01-01

    El activo corriente, tiene su antítesis en el pasivo corriente, mientas el segundo tiene un costo de capital u oportunidad, el primero denominado activo corriente, debe responder a la variable rentabilidad. El investigador demuestra a través del siguiente contenido, que el activo corriente, genera rentabilidad y que la misma, debe guardar proporciones por encima de la obtención del costo de oportunidad del pasivo corriente. Si afirmamos que el costo de capital de la estructu...

  4. El uso de videojuegos activos entre los adolescentes

    Directory of Open Access Journals (Sweden)

    Vicente Javier Beltrán Carrillo

    2012-01-01

    Full Text Available En este artículo se analiza el uso de videojuegos activos por parte de una muestra de 570 adolescentes de 4º de ESO. Los datos, recopilados a través de un cuestionario de autoinforme, indican que el 86,7% de los adolescentes ha jugado alguna vez a videojuegos activos, el 53,2% posee en sus hogares las tecnologías necesarias para jugar a este tipo de videojuegos, pero sólo el 7,2% juega habitualmente. Las pruebas de Chicuadrado señalaron que es superior el porcentaje de chicos y adolescentes autóctonos que ha jugado alguna vez a videojuegos activos respecto al de chicas y adolescentes inmigrantes. Estas tecnologías están menos presentes en los hogares del alumnado inmigrante, aunque no existieron diferencias según sexo y nacionalidad en los altos porcentajes de adolescentes que no juegan habitualmente a videojuegos activos. Estudios como el presente son de interés para conocer el grado de adherencia de los adolescentes a un ocio digital de última generación que representa una alternativa de práctica física en una sociedad sedentaria y tecnológica.

  5. La gobernanza del envejecimiento activo en Bizkaia

    OpenAIRE

    Urrutia Serrano, Aitor

    2017-01-01

    351 p. Se realiza un análisis de la gobernanza del envejecimiento activo para una persona ciudadana del Territorio Histórico de Bizkaia. Para ello, además del marco lógico, se procede a la elaboración de una propuesta de análisis de gobernanza del fenómeno del envejecimiento activo y un vaciado de políticas públicas al respecto. Además se han realizado entrevistas a determinados responsables públicos y sociales desde 1978 hasta la actualidad.Se analiza la propuesta que ofrece el paradigma ...

  6. La confiabilidad integral del activo.

    Directory of Open Access Journals (Sweden)

    L. F. Sexto Cabrera

    2008-01-01

    Full Text Available En el presente artículo se discute sobre algunos aspectos que influyen sobre la confiabilidad de un activo físico. En él se proponen diferentes clasificaciones de fallos. Se presentan algunos elementos sobre el análisis de la confiabilidad humana y los tipos de errores. De manera introductoria se comenta acerca de los defectos crónicos tolerados y el modelo de la trilogía de Juran. Se presentan reflexiones acerca de los procesos de deterioro gradual que puede sufrir un activo cualquiera. Finalmente, se discute sobre los costos de la confiabilidad. This paper discusses some aspects that influence about the reliability of a physical asset. Different classifications of failures are presented. Some elements are proposed about the analysis of the human reliability and the types of errors, as well as, an introduction about the tolerated chronic defects and the Juran trilogy. Reflections are presented about the processes of gradual deterioration. Finally, is discusses on the reliability costs.

  7. Valoración por Argumentos de Arbitraje de Activos

    Directory of Open Access Journals (Sweden)

    Carabias López, Susana

    2001-01-01

    Full Text Available El trabajo se encuadra en el enfoque de la valoración financiera que surge del estudio de las opciones financieras. Partiendo de la definición de oportunidad de arbitraje (posibilidad de tener ganancias gratuitas se define el valor de mercado de un activo como aquél precio que no generaría este tipo de oportunidades. Se llega así a una metodología de valoración coherente con los principios aceptados generalmente en finanzas que, además, es independiente, en gran medida, de las expectativas y preferencias de los agentes económicos. La limitación más importante es que sólo se consigue un valor único para aquellos activos que pueden ser “replicados” por otros negociados en los mercados financieros. En este trabajo se presentan, en primer lugar, los resultados para este tipo de activos en un modelo de mercado de un solo periodo con espacio de estados de la naturaleza finitos. La aportación fundamental del trabajo es la obtención, con los mismos principios, de unas cotas para el valor de los activos que no pueden ser “replicados” en los mercados financieros.

  8. BALANCE DE CARGA DINAMICO PARA OBJETOS ACTIVOS MOVILES EN GRILLAS DE COMPUTADORES

    OpenAIRE

    BUSTOS JIMENEZ, JAVIER ALEJANDRO; BUSTOS JIMENEZ, JAVIER ALEJANDRO

    2006-01-01

    Esta tesis apunta a entregar las bases para el desarrollo de los algoritmos de balance de carga para el modelo de objetos activos definido por ProActive en el contexto de las redes a gran escala (grillas). ProActive es un middleware implementado en lenguaje Java, de código abierto, para la programación concurrente, paralela, distribuida, y móvil; basado en el modelo de objeto-activo. En ProActive, cada objeto activo tiene su propio hilo de control y puede decidir independientemente e...

  9. Blanqueo de activos: la experiencia costarricense

    Directory of Open Access Journals (Sweden)

    Arturo Azofeifa-Céspedes

    2017-05-01

    Full Text Available El propósito de este trabajo es demostrar que la legitimación de activos representa un problema que debilita gobiernos, afecta economías, deteriora a la sociedad, genera corrupción y aumentos significativos en la violencia, por ende contribuye a la inseguridad ciudadana, aun cuando las autoridades policiales hagan sus mayores esfuerzos para combatir este flagelo. Cualquier ciudadano debe ser capaz de entender que eventualmente puede sufrir las consecuencias del problema y debe ser consciente de que debe aportar su granito de arena para luchar contra este flagelo. La lucha internacional contra la legitimación de activos demuestra que únicamente se puede ganar si cada ser humano, mediante la concienciación, reconoce en sus valores y en su aporte individual, las armas más poderosas para combatir este mal.

  10. Arbitraje y valoración de activos financieros.

    Directory of Open Access Journals (Sweden)

    Martínez Barbeito, Josefina

    2003-01-01

    Full Text Available Una oportunidad de arbitraje, es una estrategia de inversión que garantiza un resultado positivo con respecto a cierta contingencia con ninguna posibilidad de obtener un resultado negativo y sin realizar inversión alguna. Todos los métodos de valoración de activos derivados utilizan la noción de arbitraje. Los precios de los activos se obtienen en condiciones tales que evitan oportunidades de arbitraje. En los “métodos de valoración equilibrio”, la ausencia de oportunidades de arbitraje es parte de las condiciones de equilibrio general. Las oportunidades de arbitraje pueden surgir de dos formas diferentes. En la primera, se puede hacer una sucesión de inversiones sin ninguna obligación actual y esperar obtener un beneficio positivo. En las oportunidades de arbitraje “segunda clase”, una cartera puede asegurar una comisión neta negativa hoy, mientras que proporciona beneficios no negativos en el futuro. Por nuestra parte, después de hacer referencia a los siguientes aspectos: precios de los activos y estados de la naturaleza; rendimientos y desembolsos; consideramos el Teorema de Arbitraje y se propone una generalización.

  11. Activos inmateriales y contabilidad

    Directory of Open Access Journals (Sweden)

    Mercedes Garcia-Parra

    2007-07-01

    Full Text Available El concepto de Capital intelectual y su medición están siendo foco de atención desde distintos ámbitos: académico, empresarial, financiero, gubernamental etc. Autores como Brooking (1996, definen el término capital intelectual como la combinación de activos inmateriales que permiten hacer funcionar a la empresa. Es este contexto resulta necesario estudiar como contempla la normativa contable estos conceptos y su valoración para poder entender mejor la problemática.

  12. Medición de Activos Biológicos en Marcos Conceptuales Comparados

    Directory of Open Access Journals (Sweden)

    Beatriz Brozzú

    2008-12-01

    Full Text Available En este ensayo, no solamente pretendemos seguir probando que las NCP FAPCE (Argentina son la consecuencia de un criterio absolutamente normativista y por lo tanto restrictivo y limitado, mientras que las NIIF y las FASB se fundamentan en un paradigma basado en la “utilidad para el decisor”, o sea en las necesidades del usuario de la información. Lo que también concluiremos es que esta esencial diferencia es la causa por la cual el amplio criterio aplicado por la NIIF 41 –Activos biológicos– y la armoniosa coherencia con su Marco Conceptual, le permiten al Sistema de Información Contable lograr su principal objetivo, cual es mostrar “valor real” para todos los Activos. Por el contrario, y para que las NCP FACPCE argentinas puedan ser realmente un sistema de información útil, y en el caso especifico de la RT22 FAPCE –Activos biológicos–, ésta debe apartarse de su Marco conceptual para poder valuar los Activos Biológicos destinados a ser utilizados en el proceso productivo a un valor corriente (considerado razonablemente representativo de su valor real puesto que de respetar el Marco Conceptual debería valuarlos a valor histórico.

  13. INFORMACION ASIMETRICA Y ACTIVOS ESPECIFICOS EN LA AGRICULTURA ORGANICA: UNA INTERPRETACION NEOINSTITUCIONAL

    OpenAIRE

    Alejua, Hilda Yelitza; Lopez, Ricardo Castillo

    2005-01-01

    INFORMACION ASIMETRICA Y ACTIVOS ESPECIFICOS EN LA AGRICULTURA ORGANICA: UNA INTERPRETACION NEOINSTITUCIONAL Hilda Alejua y Ricardo Castillo Docentes Investigadores del Decanato de Ingeniería Agronómica de la Universidad Centroccidental Lisandro Alvarado UCLA. Venezuela , Introducción: El objetivo de la presente investigación es analizar las posibles consecuencias de la información asimétrica y los activos específicos en las actividades económicas relacionada...

  14. Aprendizaje activo basado en problemas

    OpenAIRE

    Álvarez Martínez, Carlos; Fernández Jiménez, Agustín; Llosa Espuny, José Francisco; Sánchez Carracedo, Fermín

    2013-01-01

    Durante años, los autores del presente trabajo hemos practicado diversos métodos para fomentar el aprendizaje activo de los estudiantes a partir de la resolución de problemas, tanto en clase como fuera de ella. Los últimos cuatro cursos hemos utilizado en clase de problemas de la asignatura una metodología que consiste en encargar a los estudiantes cada semana que resuelvan un pequeño conjunto de problemas que trabajarán en clase la semana siguiente. En clase, los j...

  15. Interdicción por discapacidad mental y derecho al sufragio activo

    Directory of Open Access Journals (Sweden)

    Diego Alejandro Padilla Durán

    2016-07-01

    Full Text Available El presente artículo trata el tema de los alcances del sufragio activo en una sociedad democrática, tratando la especial limitación que existe para su ejercicio por parte de las personas declaradas en estado de interdicción judicial en Costa Rica. Asimismo, se hará un análisis a dicha figura jurídica, en contraposición a las tendencias en materia de discapacidad mental, haciendo una propuesta que resulte integradora de una concepción más garantista del derecho al sufragio activo

  16. Gestión del subsistema Activos Fijos Tangibles del sistema Cedrux.

    Directory of Open Access Journals (Sweden)

    Larisa González Álvarez

    2009-12-01

    Full Text Available En aras del fortalecimiento de la gestión de entidades y la informatización de la sociedad, Cuba se encuentra inmersa en la creación del producto Cedrux, basado en los principios de independencia tecnológica y en las particularidades de la economía cubana. Esta solución nacional incluye un subsistema para el control de los activos fijos tangibles (AFT, que pretende servir de apoyo a la toma de decisiones en las entidades. El subsistema es capaz de gestionar activos de forma dinámica, tributa mediante operaciones al sistema contable de la empresa y estandariza el tratamiento de los AFT a nivel nacional. Incluye además temas como la multimoneda, la agrupación de activos y la generación de documentos, prestaciones del sistema que responden a necesidades del país, actualmente no satisfechas de manera conjunta por los sistemas existentes. A partir de la puesta en marcha del sistema, la economía del país se verá favorecida y el control de los AFT será confiable, estable y legalmente correcto.

  17. Estrategias para conseguir un envejecimiento activo

    OpenAIRE

    Sánchez García, Eloína

    2017-01-01

    El rápido crecimiento de personas mayores aumenta las demandas económicas y sociales del país. Por ello, debemos fomentar un envejecimiento activo, permitiendo a las personas desarrollar hábitos de vida saludable, físicos y mentales de forma segura y participativa. Es importante adoptar nuevas conductas, que permitan sobrellevar esta etapa de la mejor manera posible. La intervención comunitaria garantiza una mejor calidad de vida y consigue una longevidad satisfactoria. Por eso, atención p...

  18. EVALUACIÓN DE DISTINTAS MEMBRANAS PARA LIBERACIÓN IN VITRO DE PRINCIPIOS ACTIVOS ANTICELULÍTICOS

    Directory of Open Access Journals (Sweden)

    María V. Debandi

    2011-01-01

    Full Text Available El objetivo principal de este trabajo fue evaluar el comportamiento de diferentes membranas de origen comercial o natural en la liberación in vitro de principios activos cosméticos de comprobada acción anticelulítica. Los principios activos utilizados fueron cafeína e ioduro de trietanolamonio, incorporados en microesferas porosas dispersas en una emulsión. Las membranas comerciales utilizadas fueron una membrana de celulosa y una de colágeno. La membrana natural se preparó a partir de la piel de oreja de cerdo. Las membranas comerciales se caracterizaron por microscopía electrónica de barrido ambiental y los ensayos cinéticos se realizaron en una celda de Franz vertical cuantificando simultáneamente la liberación de los dos principios activos anticelulíticos. Los perfiles de liberación obtenidos con las tres membranas, indicaron la posibilidad de usar una membrana comercial de celulosa en reemplazo de membranas preparadas con piel de oreja de cerdo en los estudios in vitro de permeación de activos cosméticos.

  19. Valoración de activos financieros utilizando Montecarlo: cuando el mundo no es tan normal.

    Directory of Open Access Journals (Sweden)

    Cecilia Amaya Ochoa

    2010-05-01

    Full Text Available Valorar activos financieros cuando el mundo no es tan normal como asumen muchos modelos financieros exige un método flexible para operar con diversas distribuciones, el cual, adicionalmente, pueda incorporar discontinuidades como las que se dan en procesos estocásticos de salto. El método Monte Carlo cumple con esos requisitos, además de generar una buena aproximación y ser eficiente, lo cual lo convierte en el más adecuado para aquellos casos en los cuales no se cumple el supuesto de normalidad. Este artículo explica como se aplica este método para la valoración de activos financieros, particularmente opciones financieras, cuando el activo subyacente sigue un proceso de volatilidad estocástica o de salto-difusión.

  20. Participación social y comunitaria para el envejecimiento activo

    OpenAIRE

    Rodríguez Rodríguez, Vicente

    2017-01-01

    Material preparado para curso de verano Curso SA.7.1. ENVEJECIMIENTO ACTIVO: GUÍA ACADÉMICA Y MARCO POLÍTICO PARA LA ACTUACIÓN Y LA MEJORA DE LA CALIDAD DE VIDA EN LA VEJEZ. Universidad de Cantabria

  1. Un camino sin retorno: estrategias metodológicas de aprendizaje activo

    Directory of Open Access Journals (Sweden)

    Leonor MARGALEF GARCÍA

    2008-01-01

    Full Text Available En este artículo compartimos algunas reflexiones acerca del desarrollo de metodologías de aprendizaje activo en la enseñanza universitaria a partir del análisis crítico de las experiencias vividas en tres procesos de innovación desarrollados en el marco del Programa de Formación Inicial del Profesorado de la Universidad de Alcalá. Si bien se trata de tres experiencias distintas, con características y peculiaridades propias, todas parten del compromiso por comprender y transformar la práctica docente a través de la indagación y reflexión colectiva. En base a estas experiencias planteamos algunas reflexiones sobre los procesos de cambio educativo y el desarrollo de metodologías de aprendizaje activo.

  2. Organizing and managing innovation at ActivoBank

    OpenAIRE

    Carvalho, Tomás Valbordo

    2015-01-01

    ActivoBank, a small Portuguese retail bank with digital focus, has been operating in the Portuguese market with its current structure for five years. As the model proves to be successful and allows the company to grow at a generous pace, some questions arise on the most adequate innovation strategy for the company, one of the bank’s strongest competitive advantages. After hitting its breakeven point earlier than expected, in 2014, the bank is now at a critical point to check...

  3. Influencia del desplazamiento activo sobre la felicidad, el bienestar, la angustia psicológica y la imagen corporal en adolescentes

    OpenAIRE

    Alberto Ruiz-Ariza; Manuel J. de la Torre-Cruz; María T. Redecillas-Peiró; Emilio J. Martínez-López

    2015-01-01

    Objetivo: Analizar la asociación entre el desplazamiento activo y los indicadores de salud psicológica en una muestra de 1012 adolescentes. Método: El desplazamiento activo se evaluó mediante cuestionario. La felicidad con la Subjective Happiness Scale, el bienestar y la angustia psicológica con el General Well-Being, y la imagen corporal con la versión breve del Body Shape Questionnaire. Resultados: Los/las adolescentes que emplean más de 15 minutos al día en desplazamiento activo tení...

  4. DESARROLLO Y CARACTERIZACIÓN DE POLÍMEROS ACTIVOS HIDROFÍLICOS PARA EL ENVASADO DE ALIMENTOS

    OpenAIRE

    LÓPEZ DE DICASTILLO BERGAMO, ANA CAROLINA

    2011-01-01

    En esta tesis se ha abordado el desarrollo de dos sistemas de envasado activo de interés, cuyos objetivos son el control de los procesos de oxidación en los alimentos envasados y la eliminación de sustancias indeseables presentes en el alimento u originadas durante el almacenamiento. Como materiales base para el desarrollo de estos sistemas activos se proponen los polímeros hidrofílicos EVOH y PVOH, ampliamente utilizados en el diseño de envases por sus propiedades barrera. El carácter hid...

  5. Vulnerabilidad y activos familiares frente a riesgos. Caso de estudio en Ixil, Yucatán

    Directory of Open Access Journals (Sweden)

    Norma Cecilia Sandoval Ayala

    2015-01-01

    Full Text Available En esta contribución se presenta un estudio de caso sobre percepciones sociales respecto a la vulnerabilidad de los activos familiares frente a riesgos de desastres en el municipio de Ixil, estado de Yucatán, México. Se aplicaron 81 encuestas a representantes de hogares de la comunidad y se realizaron diecinueve entrevistas semiestructuradas. Se encontró que los huracanes son un factor clave tanto en la percepción sobre la vulnerabilidad, como en las situaciones de riesgo que ocasionan pérdidas de activos en la región.

  6. Factores personales y ambientales asociados con el desplazamiento activo al colegio de los escolares españoles

    OpenAIRE

    Villa-González, Emilio

    2012-01-01

    Objetivos: Los factores personales y ambientales pueden influir en el transporte activo al colegio. Los objetivos fueron: a) examinar los patrones de los desplazamientos a la escuela entre los escolares y, b) analizar la asociaci??n de factores personales y ambientales con el desplazamiento activo a la escuela. M??todo: Los participantes fueron 745 escolares de 8,9 a??os (SD: 1,7), (363 ni??as), de cuatro colegios en la provincia de Granada. Los escolares rellenaron un cuestionario sobre e...

  7. Factores asociados al desplazamiento activo en bicicleta al colegio en el Distrito Bogotá, Colombia. Estudio FUPRECOL

    OpenAIRE

    Beltrán Ahumada, César Augusto

    2016-01-01

    Introducción: El transporte activo (TA) puede ser una oportunidad para incrementar los niveles de actividad física diarios de los niños y adolescentes, además de destacarse como una estrategia práctica, accesible y sostenible a largo plazo. Objetivos: El objetivo del presente estudio es doble: Analizar los patrones de desplazamiento activo en bicicleta al y desde el centro educativo, y b) Identificar los factores asociados al uso de la bicicleta como TA; en una muestra de niños...

  8. Fair Value Versus Historical Cost-Based Valuation for Biological Assets: Predictability of Financial Information

    Directory of Open Access Journals (Sweden)

    Josep M. Argilés

    2011-12-01

    Full Text Available There is an intense debate on the convenience of moving from historical cost (HC toward the fair value (FV principle. The debate and academic research is usually concerned with financial instruments, but the IAS 41 requirement of fair valuation for biological assets brings it into the agricultural domain.This paper performs an empirical study with a sample of Spanish farms valuing biological assets at HC and a sample applying FV, finding no significant differences between both valuation methods to assess future cash flows. However, most tests reveal more predictive power of future earnings under fair valuation of biological assets, which is not explained by differences in volatility of earnings and profitability. The study also evidences the existence of flawed HC accounting practices for biological assets in agriculture, which suggests scarce information content of this valuation method in the predominant small business units existing in the agricultural sector in advanced Western countries.La evolución de la contabilidad desde el coste histórico (CH hacia el valor razonable (VR ha suscitado debates y controversias, tanto en el ámbito profesional, como en el académico. Si bien el debate y los estudios se han referido principalmente a los instrumentos financieros, el requerimiento de la NIC41 de valorar los activos biológicos al VR ha ampliado el debate a la contabilidad agrícola.Este trabajo realiza un estudio empírico mediante una muestra de explotaciones agrícolas españolas que valoran sus activos biológicos al CH y otra que valoran al VR, para comparar el poder predictivo de ambos criterios de valoración. No se encuentran diferencias significativas entre ambos criterios para la predicción de los futuros flujos de tesorería. No obstante, la mayor parte de los tests realizados revelan un mayor poder predictivo de los futuros resultados contables bajo el valor razonable, que no se explica en función de diferencias en la

  9. Desarrollo y validación de un Índice Personal de Envejecimiento Activo adaptado al contexto gallego

    OpenAIRE

    Marsillas Rascado, Sara

    2016-01-01

    En los últimos años se han producido diferentes debates en la literatura acerca de la conceptualización del envejecimiento activo. A día de hoy, todavía no existe una definición operativa aceptada de este concepto ni una herramienta de medición que permita evaluarlo individualmente de manera global. Por este motivo, el objetivo general de esta tesis es construir una herramienta de medición del concepto de envejecimiento activo que permita obtener una medida cuantitativa del nivel de cada pers...

  10. Desplazamiento activo de los adolescentes al centro de estudios y funcionamiento familiar

    Directory of Open Access Journals (Sweden)

    Eva Sanz Arazuri

    2017-06-01

    Full Text Available El presente estudio analiza el desplazamiento activo al centro de estudios del alumnado de secundaria postobligatoria y su posible relación con el funcionamiento interno familiar atendiendo de forma conjunta a dos constructos fundamentales: la cohesión y la flexibilidad entre padres e hijos. 1764 jóvenes (15 a 18 años, cumplimentan un cuestionario ad hoc y el FACES IV. Se detectan diferencias significativas a través del coeficiente V de Cramer y se efectúan Anova de un factor y análisis de contrastes, para una p < 0.05. Menos de la mitad de los adolescentes españoles (el 45.7% se desplazan activamente a su centro de estudios, siendo significativamente y ligeramente superior el porcentaje de hombres frente al de mujeres. El 91.2% de los estudiantes de secundaria posobligatoria en España perciben que el funcionamiento interno de su familia es sano. El 89.6% indican una buena cohesión entre los miembros de su familia y un 88.3% señalan que gozan de una flexibilidad familiar saludable. Los estudiantes que acuden al centro de estudios andando perciben un funcionamiento familiar menos sano que quienes se desplazan en cualquier medio de transporte motorizado. Se refuerza la necesidad de promocionar el transporte activo entre los escolares en general, y en estas edades en especial, a través de programas de intervención dirigidos a estudiantes y sus familiares, concienciando sobre los beneficios saludables del desplazamiento activo, tanto en su dimensión física como en la psicológica y social.

  11. Os activos intangíveis nas contas das empresas do PSI 20 : uma evidência empírica

    Directory of Open Access Journals (Sweden)

    Maria da Conceiçâo da Costa Marques

    2009-06-01

    Full Text Available En la actualidad podemos enumerar como activos intangibles contables las patentes, marcas, derechos de autor, etc. Sin embargo, hay otros cuya existencia se reconoce ampliamente y que, a pesar de no estar identificados o medidos, también contribuyen a los resultados de una entidad, como el goodwi II o el capital intelectual, entre otros.La Contabilidad de activos intangibles ha cobrado impulso en las últimas décadas debido a los cambios que se han producido en el mundo de los negocios. Los avances en la industria y, en concreto la sociedad de la información, disponen de activos intangibles que son de aplicación en el mundo de los negocios.El reconocimiento de los activos intangibles en los libros de las entidades puede ser el siguiente paso, en concreto en lo que se refiere a ciertos tipos de negocios, como el de la industria del conocimiento.En el presente estudio se analizan los factores que influyen en la divulgación e información de activos intangibles voluntarios y obligatorios de un número de empresas portuguesas que cotizan en bolsa. Asimismo, exploramos la línea de pensamiento actual sobre activos intangibles y cómo se evalúan, reconocen y presentan estos recursos en los estados financieros de las empresas portuguesas.Today, as intangible assets recognized by the accounting, we can list the patents, trademarks, copyrights, etc. But there are other intangible assets whose existence is widely acknowledged that although they have not yet been identified or measured, also contribute to the results of an entity such as Goodwill or the Intellectual Capital, among others.Accounting for intangible assets gained prominence in the past decades due to changes that are occurring in the business world. The industrial revolution and, in particular, the information society, have the resources in front of the intangible world of business.The recognition of intangible assets on the books of the entities can be the next step forward especially

  12. La confiabilidad integral del activo. // The reliability of a physical asset.

    Directory of Open Access Journals (Sweden)

    L. F. Sexto Cabrera

    2008-01-01

    Full Text Available En el presente artículo se discute sobre algunos aspectos que influyen sobre la confiabilidad de un activo físico. En él seproponen diferentes clasificaciones de fallos. Se presentan algunos elementos sobre el análisis de la confiabilidad humana ylos tipos de errores. De manera introductoria se comenta acerca de los defectos crónicos tolerados y el modelo de la trilogíade Juran. Se presentan reflexiones acerca de los procesos de deterioro gradual que puede sufrir un activo cualquiera.Finalmente, se discute sobre los costos de la confiabilidad.Palabras claves: Confiabilidad, fallo, modo de fallo, defectos crónicos, confiabilidad humana, costos de laconfiabilidad.____________________________________________________________________________Abstract.This paper discusses some aspects that influence about the reliability of a physical asset. Is presented differentclassifications of failures. Some elements are proposed about the analysis of the human reliability and the types of errors, aswell as, an introduction about the tolerated chronic defects and the Juran trilogy. Reflections are presented about theprocesses of gradual deterioration. Finally, is discusses on the reliability costs.Key words; Reliability, failure, failure mode, chronic defects, human reliability, reliability costs.

  13. El capital humano, otro activo de su empresa

    Directory of Open Access Journals (Sweden)

    Marino Valencia Rodríguez

    2005-01-01

    Full Text Available En un ambiente como el actual, de gran competencia, cambios rápidos y permanentes, la supervivencia de una organización depende de su capacidad para generar valor agregado a sus clientes y proveedores, lo cual será la base de su competitividad y posicionamiento en el mercado, pero esto, a su vez, depende de la capacidad de innovación, velocidad de respuesta, adaptabilidad al cambio y habilidad para detectar las necesidades de los participantes en la cadena de valor de la organización. El capital humano constituye un activo intangible que tiene la capacidad de apoyar el incremento de la productividad, impulsar la innovación y con ello la competitividad. Su misma naturaleza le da características definitivamente distintivas de cualquier otro tipo de recurso. Sin lugar a dudas el éxito de cualquier organización se vincula estrechamente al desempeño de todas las personas que la integran, sin importar su jerarquía, ubicación y condición, pues son ellas las que poseen habilidades, conocimientos, relaciones sociales, actitudes, valores, etc., y son ellas las que deciden dónde, cuándo y cómo utilizarlos. Los recursos humanos son fuente de ventaja competitiva de las organizaciones, por ello las empresas cada vez en mayor medida deben identificar el valor que la persona tiene para la organización y tratar de potenciarlo, al igual deben incrementar el valor que la empresa tiene para el empleado, con el fin de captar a las mejores personas y reducir el riesgo de transferibilidad de un activo tan valioso como es el capital humano.

  14. Valoración por Argumentos de Arbitraje de Activos

    OpenAIRE

    Carabias López, Susana

    2001-01-01

    El trabajo se encuadra en el enfoque de la valoración financiera que surge del estudio de las opciones financieras. Partiendo de la definición de oportunidad de arbitraje (posibilidad de tener ganancias gratuitas) se define el valor de mercado de un activo como aquél precio que no generaría este tipo de oportunidades. Se llega así a una metodología de valoración coherente con los principios aceptados generalmente en finanzas que, además, es independiente, en gran medida, de las expectat...

  15. Modelo de medición de variables de activos especializados en redes de producción

    Directory of Open Access Journals (Sweden)

    Cándida Santiago Ponce

    2012-01-01

    Full Text Available El propósito fundamental de este trabajo es medir la relación entre la especialización de los activos específicos con el desempeño en redes de producción; para ello se eligió la empresa automotriz Chrysler-Toluca y su red de proveedores como objeto de estudio. En esta medición se utilizaron siete variables (ubicación, activos físicos, activos humanos específicos, calidad, rapidez, costo de inventario y rentabilidad derivadas de un soporte teórico (Williamson, 1985 y empírico (Dyer y Ouchi, 1993, entre otros, que fueron la base para la elaboración del cuestionario aplicado a 40 proveedores de autopartes de la cadena productiva para analizar la correlación de importancia que le dan estas empresas a esta integración. Los resultados de los cuestionarios se procesaron mediante el paquete estadístico SPSS; el estudio fue de corte transversal y no experimental para lo cual se utilizaron métodos complementarios como el panel de expertos dirigido a proveedores, así como la evolución de la empresa en una situación ya existente que garantizó la confiabilidad de la información.

  16. Mayores e Internet: La Red como fuente de oportunidades para un envejecimiento activo

    Directory of Open Access Journals (Sweden)

    Carmen Llorente Barroso

    2015-07-01

    Full Text Available El progresivo envejecimiento de las sociedades ha llevado a los organismos internacionales y europeos a desarrollar programas de envejecimiento activo, capaces de construir una nueva cultura sobre el papel de las personas mayores en la sociedad. Estos incluyen aspectos sociales de carácter comunicacional que, sin embargo, han tenido menos desarrollo investigador que otros más apremiantes, vinculados a aspectos físicos y económicos. Esta investigación atiende precisamente a estas variables comunicacionales, abordando la vinculación de los mayores con Internet y planteándose dos objetivos principales: Conocer las utilidades que tiene Internet para este colectivo y explicar los motivos que convertirían a este medio en una fuente de oportunidades para un envejecimiento activo. Para satisfacerlos, se utiliza una metodología cualitativa que se apoya en el desarrollo de tres grupos de discusión constituidos por entre cinco y seis personas de 56 a 81 años y moderados por un experto. Los resultados obtenidos del análisis cualitativo del contenido en cada discusión indican que Internet es una fuente de oportunidades para los mayores, que pueden aglutinarse en cuatro categorías: informativas, comunicativas, transaccionales y administrativas, y de ocio y entretenimiento. Estas oportunidades optimizan la calidad de vida de los mayores y contribuyen a su envejecimiento activo, si bien, su máximo aprovechamiento precisa de programas de «e-Inclusion» y metodologías que aproximen Internet a los mayores, facilitándoles una formación en competencias digitales.

  17. How fair is fair trade?

    NARCIS (Netherlands)

    Maseland, Robbert; Vaal, Albert de

    2001-01-01

    This paper investigates to what extent fair trade programmes, are indeed ‘fair’. This is accomplished by comparing fair trade with free trade and protectionist trade regimes on their compliance of the criteria set by the fair trade movement itself. This comparison is made using comparative cost

  18. Calidad en los servicios de turismo activo de Extremadura

    Directory of Open Access Journals (Sweden)

    Vicente Luis del Campo

    2017-09-01

    Full Text Available El objetivo del estudio fue analizar la calidad emitida del servicio de actividades físicas en la naturaleza por parte de trabajadores de empresas extremeñas de turismo activo. Complementariamente, se analizó si la calidad percibida de dicho servicio estaba influida por el rol del trabajador, gerente o monitor deportivo, dentro de la empresa. La muestra de participantes estaba compuesta por 25 trabajadores: 16 monitores y 9 gerentes. Para estudiar la calidad del se utilizó el cuestionario validado por Mediavilla (2013. Los resultados mostraron diferencias en ambas variables de estudio (importancia y valoración del ítem. Específicamente, los gerentes dieron más importancia y valoraron más las cuestiones relativas a la calidad ya que puntúan con mayor valor los ítems incluidos en el cuestionario (p<0.001. Las tareas derivadas del ejercicio profesional en trabajadores de empresas de turismo activo influyen en la percepción de calidad con que se presta el servicio de actividades físicas en la naturaleza. Estos resultados han permitido conocer los bloques de preguntas que recibieron una mayor o menor puntuación, así como localizar las diferencias entre grupos. Se recomienda prestar atención a aquellos ítems o preguntas que tuvieron una puntuación más baja, analizando las causas e implementando propuestas concretas de trabajo para mejorar su relación con la percepción de calidad en el servicio prestado.

  19. Material híbrido orgánico-inorgánico para almacenamiento y liberación de principios activos

    OpenAIRE

    Corma, Avelino; Arrica, María Antonia; Díaz Morales, Urbano

    2007-01-01

    Material híbrido orgánico-inorgánico para almacenamiento y liberación de principios activos. La presente invención se refiere a un material híbrido compuesto por partículas de naturaleza orgánica-inorgánica caracterizado porque dichas partículas tienen un diámetro comprendido entre 10 y 800 nm, y está estructurado en dos partes: - una parte interna que comprende una fase micelar en la que se encuentran inmersos uno o más principios activos, - una parte externa compu...

  20. Sentido de coherencia y activos para la salud en jóvenes internos en centros de menores

    Directory of Open Access Journals (Sweden)

    J.J. Paredes-Carbonell

    2013-02-01

    Full Text Available Objetivos: Determinar el Sentido de Coherencia (SOC en jóvenes de 2 Centros de Menores (CM de la Comunidad Valenciana, conocer la opinión de sus profesionales sobre SOC y que estos jóvenes identifiquen activos para su salud. Material y método: 45 jóvenes autocumplimentaron el test SOC-13. Las variables categóricas se expresaron como frecuencias absolutas y relativas; las cuantitativas, mediante medias con intervalos de confianza (IC al 95%. Se diseñó y realizó una entrevista grupal a 5 adolescentes internos y un cuestionario de preguntas abiertas a 6 profesionales. Se realizó análisis de contenido temático y por categorías. Resultados: La media de puntuación de SOC es 54,4 (IC 95%: 53,9 a 59,8. Respecto a las dimensiones del test, manejabilidad: 17,6 (IC 95%: 16,5 a 18,8; comprensibilidad: 19,6 (IC 95%: 18,1 a 21,1; y significatividad: 17,1 (IC 95%: 16,0 a 18,2. Los jóvenes identifican activos internos como "hacer deporte" y "ser positivos"; y externos como "personas (familia y amigos" y "espacios relacionados con la actividad física". Los profesionales opinan que SOC valora aspectos relevantes para la vida del centro y que los jóvenes obtendrán una puntuación moderada. Discusión: El nivel de SOC obtenido es moderado y similar a otras poblaciones. Los resultados presentan limitaciones relacionadas con la obtención de la muestra, pero invitan a seguir investigando sobre SOC y diferencias socioculturales de jóvenes; y SOC y activos identificados. Los activos podrían dinamizarse por los propios jóvenes con el apoyo de profesionales y del entorno familiar y comunitario.

  1. Control activo del ruido en una instalación hidráulica

    Directory of Open Access Journals (Sweden)

    Angel Arribas-Nebra

    2007-10-01

    Full Text Available Resumen: Este artículo describe la experimentación con diversas estrategias de control activo del ruido en una instalación hidráulica, caracterizada por su dinámica no lineal de elevada variabilidad. El objetivo preliminar del control es la eliminación del ruido en el fluido que origina vibraciones indeseadas en la tubería situada aguas abajo de la ubicación de una bomba radial de aceite. La acción de control se ejerce mediante un generador de ondas de presión de aceite acoplado a la citada tubería. La comparación entre las distintas estrategias de control se realiza atendiendo a tres parámetros: estabilidad, velocidad y éxito en la compensación del ruido. La experimentación, tanto por simulación como a través de un entorno hardware-in-the-loop que interacciona con un banco de pruebas, permiten validar las estrategias propuestas. Palabras clave: Sistema hidráulico, control activo del ruido, control automático, Matlab/Simulink, tribología

  2. El envejecimiento activo: programa en competencia social con personas mayores

    OpenAIRE

    García Escribano, Rocío

    2014-01-01

    El presente estudio se basa en el aumento de la esperanza de vida y la disminución de la natalidad, lo que conlleva una población más envejecida a la que atender. Se propone un programa sociocultural con personas mayores con la finalidad de promover el envejecimiento activo en este colectivo, favoreciendo su desarrollo social, afectivo, y personal de forma saludable. Para ello, la intervención incluye un programa de formación orientado al entrenamiento en una serie de habilidad...

  3. Are the FAIR Data Principles Fair?

    OpenAIRE

    Dunning, Alastair; de Smaele, Madeleine; Boehmer, Jasmin

    2017-01-01

    Presentation given at IDCC17 about FAIR data research done by Research Data Services of TU Delft, on 22nd February 2018. Relates to practice paper: Dunning, Alastair, de Smaele, Madeleine, & Böhmer, Jasmin. (2017, January 31). Are the FAIR Data Principles fair?. Zenodo. http://doi.org/10.5281/zenodo.321423  Relates to data-set: Dunning, A.C. (Alastair); de Smaele, M.M.E. (Madeleine); Böhmer, J.K. (Jasmin) (2017) Evaluation of data repositories based on the FAIR Principles for ...

  4. Price fairness

    OpenAIRE

    Diller, Hermann

    2013-01-01

    Purpose – The purpose of this article is to integrate the various strands of fair price research into a concise conceptual model. Design/methodology/approach – The proposed price fairness model is based on a review of the fair pricing literature, incorporating research reported in not only English but also German. Findings – The proposed fair price model depicts seven components of a fair price: distributive fairness, consistent behaviour, personal respect and regard for the partner, fair dea...

  5. Elementos moduladores de la efectividad de intervenciones virtuales sobre envejecimiento activo

    OpenAIRE

    Díaz Prieto, Cristina; García-Sánchez, Jesús Nicasio

    2016-01-01

    Recientemente las herramientas virtuales han irrumpido en el campo de la psicogerontología como soporte para la implementación de programas de intervención orientados a la optimización de variables de envejecimiento activo. Debido a esta reciente aparición, existen pocos datos fiables en torno a su eficacia y efectividad real. Mientras algunos estudios destacan la comparable eficacia de las intervenciones presenciales y virtuales, otros hallan importantes limitaciones en éstas últimas. El obj...

  6. Descontaminación del ingrediente farmacéutico activo de Rhizophora mangle L. mediante radiaciones ionizantes

    Directory of Open Access Journals (Sweden)

    Yanet Rodríguez Perdomo

    2011-12-01

    Full Text Available El objetivo del presente trabajo fue determinar la dosis de radiación gamma eficaz para descontaminar el extracto seco de corteza de Rhizophora mangle L. (mangle rojo. Se obtuvieron 3 lotes de este ingrediente farmacéutico activo secado en un Spray dryer y se irradiaron en una instalación Gammacell-500 con una tasa de dosis de 6,26 kGy/h, evaluando 3 dosis (3, 5 y 8 kGy. El control del proceso de irradiación se realizó empleando dosímetros de sulfato cérico. Se determinó el límite microbiano y el contenido de taninos de cada lote del ingrediente farmacéutico activo irradiado a las diferentes dosis probadas. A partir de los resultados obtenidos se alcanzó una reducción de 2 ciclos de desarrollo logarítmico de los lotes irradiados a las dosis de 5 y 8 kGy, con respecto a la carga contaminante inicial y la concentración de taninos de los lotes irradiados a diferentes dosis se mantuvo dentro de los límites de especificación, sin diferir respecto al producto no tratado. Se estableció 5 kGy como dosis de descontaminación del ingrediente farmacéutico activo seco de mangle rojo, de esta manera se logra garantizar un producto conforme para la obtención de nuevos preparados farmacéuticos.

  7. Arranque y operación a escala real de un sistema de tratamiento de lodos activos para aguas residuales de matadero

    OpenAIRE

    Pabón, Sandra Liliana; Suárez Gélvez, John Hermógenes

    2010-01-01

    La investigación se desarrolló en la planta de tratamiento de aguas residuales de la empresa Frigorífico Frigofrontera Ltda., la cual está constituida por un sistema de tratamiento primario que incluye cribado, desarenado, trampa de grasas y sedimenta- ción, un reactor de lodo activo con recirculación para el tratamiento secundario y un filtro descendente como tratamiento ter- ciario. El caudal tratado en promedio es de 1,38 L/s; el reactor de lodo activo tiene un volumen de 144 m3, un ...

  8. El rol de la Auditoría ante el lavado de activos

    OpenAIRE

    Rozas Flores, Alan Errol

    2014-01-01

    El lavado de dinero es un fenómeno de dimensiones internacionales. Dada la interdependencia existente entre los países y el alto desarrollo tecnológico de las telecomunicaciones, los capitales fluyen fácilmente por el sistema financiero mundial. Esto permite a la delincuencia organizada operar local e internacionalmente, por lo cual el lavado de activos normalmente involucra movimientos de capitales entre distintos países. El lavado de dinero generalmente involucra una serie de transacciones ...

  9. Control y prevención de lavado de activos y financiamiento del terrorismo. Ley N° 18.494

    Directory of Open Access Journals (Sweden)

    José Luis González

    2014-02-01

    Full Text Available Si bien en nuestro país la primera disposición legal que regula conductas referidas al consumoy comercialización de estupefacientes es el Decreto – Ley N° 14.294 de 1974, fue recién a finales de la década de 1990 donde comienza un proceso legislativo tendiente a combatir delitos de narcotráfico, terrorismo y lavado de activos.La ganancia proveniente de la venta de la droga y otros delitos conexos y su forma de incorporarla al sistema financiero y legitimar su origen (lavado de activos, gestó una nueva forma de prevenir y reprimir las noveles conductas delictivas.Paulatinamente el legislador amplió el elenco de figuras jurídicas considerados delitos precedentes, se fortalecieron mecanismos de cooperación internacional entre Estados, se crearon listas de personas físicas y jurídicas obligadas a informar operaciones sospechosas, se tipificaron delitos de naturaleza terroristas, se intensificaron controles a las instituciones bancarias, y se incorporaron nuevas técnicas de investigación, y mecanismos de disminución o exoneración de responsabilidad mediante acuerdo con los indagados.Esta proliferación de leyes en procura de combatir el crimen organizado, fundamentalmente en relación al comercio de la droga, el combate al terrorismo y el lavado de activos se inscribe en el marco del cumplimiento de compromisos internacionales.

  10. Implementación de una estrategia fuzzy adaptativa para el control activo de vigas vibratorias

    Directory of Open Access Journals (Sweden)

    Francisco Ernesto Moreno-García

    2014-01-01

    Full Text Available Este trabajo propone un control activo de vibraciones en un sistema mecánico tipo viga en voladizo, utilizando un controlador fuzzy implementado en LabVIEW. Para la etapa de medición se utiliza un acelerómetro capacitivo capaz de detectar el desplazamiento presentado en la estructura debido a una fuerza generada mediante un impactador instrumentado con un sensor piezorresistivo. Para la implementación computacional es utilizado el software LabVIEW operando en conjunto con una tarjeta de adquisición de datos DAQ 6009. Para el sistema de actuación se ubican en la barra láminas de material piezoeléctrico, que tienen la función de atenuar la vibración presente mediante la generación de fuerzas opuestas. Los resultados experimentales se presentan con el objetivo de acumular experiencias y demostrar la eficacia del control activo de vibraciones con la utilización de actuadores piezoeléctricos.

  11. Estado de la ventilación pulmonar en fumadores activos y pasivos

    Directory of Open Access Journals (Sweden)

    Lourdes Gómez García

    1998-10-01

    Full Text Available Se realiza un estudio de cohorte histórico que analiza la repercusión del hábito de fumar en la ventilación pulmonar. Como universo se toma la población de 15 y más años del municipio Camagüey y como unidad de análisis, cada individuo procedente de 3 cohortes retrospectivos (fumador activo, pasivo y no fumador. Se valoran los resultados espirométricos de ventilación pulmonar disminuida y se realiza una encuesta que incluyó examen clínico y microespirometría a las 120 personas (40 procedentes de cada cohorte. Se señala que el 60% de los fumadores presentó alteración en la ventilación pulmonar con primacía de los fumadores activos (80%, la combinación cigarrillos-puros ofrece mayor repercusión en la ventilación pulmonar. El tiempo diario de exposición al humo del cigarro afecta de manera estable al fumador activo, mientras que el riesgo aumenta en el fumador pasivo a medida que es mayor el tiempo de exposición al día. El examen físico es un patrón relevante para el diagnóstico precoz de daño ventilatorio, sin necesidad de prueba especializadaA historical cohort study is conducted to analyze the repercussion of the smoking habit on pulmonary ventilation. The population aged 15 and over at the municipality of Camagüey is taken as a universe, and every individual from the three retrospective cohorts (active smoker, passive smoker and nonsmoker is considered as a unit of analysis. The sperimetric results of diminished pulmonary ventilation are assessed, and a survey including clinical examination and microspirometry is done among 120 persons (40 from every cohort. It is stressed that 60 % of the smokers presented alterations of pulmonary ventilation and mainly the active smokers (80 %. The cigarettes-cigars combination had a greater impact on pulmonary ventilation. The daily time of exposure to cigarette smoke affects the active smoker in a steady way, wherea the risk increases in the passive smoker as longer is the daily

  12. Piezocomposites metal-cerámica como elementos activos en acelerómetros

    OpenAIRE

    Ochoa, Pilar; Villegas, Marina; Pons Rovira, José Luis; Fernández Lozano, José Francisco; Bengochea, M. A.

    2002-01-01

    [ES] Los materiales cerámicos piezoeléctricos presentan un número importante y en continuo aumento de aplicaciones. Entre éstas su utilización como elementos activos en el diseño de acelerómetros posibilita el control de vibraciones en la industria del transporte, aerospacial, robótica e ingeniería civil entre otras. Entre los múltiples diseños como material compuesto destaca, gracias a sus elevados coeficientes de carga efectivos, el denominado tipo címbalo. En este trabajo se compr...

  13. El Programa Universitario de Envejecimiento Activo para adultos mayores de la ciudad de México y su impacto en la cotidianidad de los viejos

    OpenAIRE

    Martínez Maldonado, María de la Luz; Mendoza Núñez, Víctor Manuel

    2011-01-01

    En la Segunda Asamblea Mundial del Envejecimiento celebrada en Madrid en el 2002, se resaltó la relevancia del Envejecimiento Activo (EA) como estrategia para lograr el máximo de salud, bienestar y calidad de vida de las personas adultas mayores, en el que el empoderamiento juega un papel fundamental. La Unidad de Investigación en Gerontología de la Facultad de Estudios Superiores Zaragoza, UNAM en el 2010 puso en práctica el Curso Universitario de Envejecimiento Activo para Adultos Mayores (...

  14. To what extent Fair Value is Fair, an Analysis of Reliability and Relevance of the Fair Value Accounting Paradigm.

    OpenAIRE

    Dugarte, Rafael

    2006-01-01

    To what extent Fair Value is Fair, an Analysis of Reliability and Relevance of the Fair Value Accounting Paradigm. Rafael Dugarte Escalante September, 2006 Fair value accounting is fair and important for financial reporting in providing relevant, reliable, comparable and understandable information to the users depending on what kind of information is expected from it, and the way in which fair value is actually found. This study complemen...

  15. Programa de Prevención de la Dependencia y Envejecimiento Activo: Un Modelo de Formación de Psicohabilidades en un entorno B-Learning

    OpenAIRE

    Alcolado Santos, Julio; López Carrasco, Raquel

    2010-01-01

    Un estilo de vida vitalista o en su defecto los programas de envejecimiento activo, son las mejores herramientas para la prevención de la dependencia causada por el envejecimiento. Con la evolución del ciclo vital se agudizan las enfermedades no trasmisibles (ENT), que generan la dependencia. Es posible crear programas de prevención de la dependencia y el fomento del envejecimiento activo, a través de una formación en modalidad b-learning. La plataforma de formación Moodle, en sus versiones 1...

  16. Fair play in energy policy decisions: Procedural fairness, outcome fairness and acceptance of the decision to rebuild nuclear power plants

    International Nuclear Information System (INIS)

    Visschers, Vivianne H.M.; Siegrist, Michael

    2012-01-01

    To raise public acceptance of new energy policies, promoting the fairness of the outcomes and of the decision-making procedure has been suggested. Very few studies have examined the role of fairness in public acceptance of rebuilding nuclear power plants. Therefore, using a large mail survey, we investigated the public’s acceptance of the decision to rebuild nuclear power plants in Switzerland by 2020. The study examined the influence of procedural fairness and outcome fairness on the acceptance of this decision, as well as other factors such as risk perception and benefit perception. Additionally, we investigated the moderating influence of general attitudes towards nuclear power on the relation between fairness and decision acceptance. Results indicated that outcome fairness strongly increased decision acceptance, along with general attitudes towards nuclear power and perceived economic benefits. Procedural fairness had only a small impact on decision acceptance. The influence of fairness on decision acceptance did not seem to depend on general nuclear attitudes. Our findings imply that, in the case of rebuilding nuclear power plants, perceived benefits and outcome fairness are important determinants of acceptance of the decision, while procedural fairness only has a limited impact. - Highlights: ► We investigated the role of fairness in the acceptance of a nuclear policy decision. ► Outcome fairness strongly influenced decision acceptance regarding nuclear power plants. ► The role of procedural fairness was relatively small in this respect. ► Also, nuclear attitudes and perceived economic benefits affected decision acceptance. ► Outcome fairness seems more relevant for decision acceptance than procedural fairness.

  17. Problemas de análisis cuantitativo. Determinación de cloro activo en un producto blanqueante (hipoclorito de calcio).

    OpenAIRE

    Milla González, Miguel

    2015-01-01

    En este ejercicio se utilizan diferentes expresiones de conversión para encontrar la cantidad de muestra que hay que pesar para que 1 mililitro de valorante equivalga a un determinado porcentaje de cloro activo en la muestra.

  18. Adherencia al tratamiento en pacientes polimedicados mayores de 65 años con prescripción por principio activo

    Directory of Open Access Journals (Sweden)

    Antonio J. Núñez Montenegro

    2014-05-01

    Conclusiones: La adherencia es similar a los estudios realizados, independientemente de si la prescripción es por principio activo. El incumplimiento fue mayor en individuos que viven solos, en población costera y con riesgo de ansiedad.

  19. Control activo del ruido en una instalación hidráulica

    OpenAIRE

    Angel Arribas-Nebra; Jose A. Castellanos; E. Goenechea

    2007-01-01

    Resumen: Este artículo describe la experimentación con diversas estrategias de control activo del ruido en una instalación hidráulica, caracterizada por su dinámica no lineal de elevada variabilidad. El objetivo preliminar del control es la eliminación del ruido en el fluido que origina vibraciones indeseadas en la tubería situada aguas abajo de la ubicación de una bomba radial de aceite. La acción de control se ejerce mediante un generador de ondas de presión de aceite acoplado a la citada t...

  20. Cesión global de activo y pasivo y concurso de acreedores

    OpenAIRE

    Gutiérrez Gilsanz, Andrés

    2010-01-01

    La modificación estructural de una sociedad puede evitar su declaración en concurso pero también puede constituir su solución, ya que el art. 100. 3 de la Ley Concursal prevé como contenido del convenio la fusión y la escisión de la sociedad concursada. Teniendo en cuenta que la Ley 3/2009 sobre Modificaciones Estructurales de las Sociedades Mercantiles incluye entre ellas a la Cesión Global de activo y pasivo, pueden estudiarse las posibilidades de integración y coordinación entre tal proce...

  1. Validity and Fairness

    Science.gov (United States)

    Kane, Michael

    2010-01-01

    This paper presents the author's critique on Xiaoming Xi's article, "How do we go about investigating test fairness?," which lays out a broad framework for studying fairness as comparable validity across groups within the population of interest. Xi proposes to develop a fairness argument that would identify and evaluate potential fairness-based…

  2. Plan para la promoción del envejecimiento activo 2015 en Málaga

    OpenAIRE

    Ramos Montero, Francisca

    2015-01-01

    PLAN PARA LA PROMOCIÓN DEL ENVEJECIMIENTO ACTIVO 2015 EN MÁLAGA. Francisca M. Ramos Montero, Jefa de Sección Mayores. Área de Derechos Sociales. Ayuntamiento de Málaga. Incluido en el VI Plan de Inclusión Social del Ayuntamiento de Málaga 2014-2018, en el ámbito de actuación sectorial con personas mayores, considera el envejecimiento como una etapa normal de la vida que todos esperamos alcanzar y que, efectivamente alcanzaremos IMSERSO (2006). En España la población mayor de 65 años ...

  3. CARACTERIZACIÓN DE LOS COMPUESTOS VOLÁTILES ACTIVOS OLFATIVAMENTE EN UCHUVA (Physalis peruviana L.

    Directory of Open Access Journals (Sweden)

    Doris Gutierrez

    2011-01-01

    Full Text Available Durante el estudio de los compuestos activos olfativamente en el aroma de la uchuva (Physalis peruviana L. se identificaron los compuestos volátiles, obtenidos por 3 técnicas, extracción líquido-líquido con pentano-diclorometano (1:1 (LL, Solvent-Assisted Flavor Evaporation (SAFE y Headspace-Microextracción en fase sólida (HS-MEFS, y se encontraron diferencias en la calidad del aroma de los extractos mediante el análisis olfatométrico. La técnica SAFE permitió obtener un extracto con un aroma muy semejante al de la fruta fresca. Los compuestos que presentaron los valores más altos de factor de dilución de aroma (FD fueron: hexanal, 3-hidroxi-2-butanona, 2-metilpropanol, 2-hidroxibutanoato de etilo, octanoato de etilo y 3-hidroxibutanoato de butilo. En el extracto LL se detectaron algunos compuestos sin actividad olfativa en la fruta; en contraste, mediante la técnica de HS-MEFS no fue posible detectar todos los compuestos activos olfativamente, principalmente los de mayor polaridad. Estos resultados muestran la utilidad del nuevo enfoque de análisis en química de aromas, el cual le da más relevancia al análisis olfativo en estos estudios.

  4. Evaluación de la acción antiséptica de un jabón líquido utilizando algunos aceites esenciales como agente activo

    OpenAIRE

    Osorio Fortich, María del Rosario; Matiz Melo, Germán Eduardo; León Méndez, Glicerio; López Olivares, Darley; Pájaro, Nerlis Paola

    2017-01-01

    RESUMEN Se evaluó la acción antiséptica de un jabón líquido utilizando como activo aceites esenciales de Eugenia caryophyllata T. (clavo de olor) y Cinnamomum verum J. (canela). Se formularon y elaboraron jabones líquidos usando como activo aceites esenciales a concentraciones de 1,5% y 2%, posteriormente se evaluaron parámetros fisicoquímicos, sensoriales, así como también microbiológicos sobre cepas bacterianas de Escherichia coli ATCC 25922 y Staphylococcus aureus ATCC 25923. Se encontró q...

  5. 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.

  6. Sentido de coherencia y mapa de activos para la salud en jóvenes presos de la Comunidad Valenciana en España.

    Science.gov (United States)

    Vera-Remartínez, Enrique J; Paredes-Carbonell, Joan J; Aviñó Juan-Ulpiano, Dory; Jiménez-Pérez, Mercedes; Araujo Pérez, Rosa; Agulló-Cantos, José M; Mora Notario, Almudena

    2017-09-01

    Estudio realizado desde el enfoque de la salutogénesis que pretende determinar el sentido de coherencia (SOC) en jóvenes presos de la Comunidad Valenciana en España y elaborar un mapa de activos para la salud dirigido a promover la salud en esta población. Se utilizó el test "SOC-13" y un cuestionario de preguntas abiertas elaborado ad hoc, el cual autocompletaron los internos de 18 a 22 años de edad, de los tres centros penitenciarios de la región. Participaron 124 jóvenes varones (ya que no había ninguna mujer) y se recogieron variables sociodemográficas y penitenciarias. En el análisis cuantitativo, las variables categóricas se expresaron como frecuencias absolutas y relativas; y las cuantitativas, mediante medias con intervalos de confianza (IC) al 95%. Se realizó un estudio comparativo bivariante, utilizando las siguientes pruebas: Student t-test, análisis de variación (ANOVA), Wilcoxon y Ji-cuadrado. Del cuestionario de preguntas abiertas, se realizó un análisis cualitativo descriptivo temático de los activos identificados, clasificándolos en: internos (recursos personales, en relación con los demás y capacidad para realizar comportamientos saludables) y externos (personas, grupos, instituciones y espacios físicos, situados tanto dentro como fuera de prisión). La edad media fue de 21,1 años (IC 95%: 20,8-21,3); y el SOC de 52,4 (IC 95%: 50,5-54,3), de entre un valor mínimo de 13 y máximo de 91 para la prueba. Los internos del centro penitenciario que ofrecía más actividades escolares y deportivas obtuvieron una puntuación mayor en la dimensión de significatividad del SOC ( p = 0,024), y los internos inmigrantes presentaron un SOC superior ( p = 0,037) a los españoles, en los tres centros. Los jóvenes identificaron los activos internos que cualitativamente se vinculan con las dimensiones de comprensibilidad, manejabilidad y significatividad del SOC; y los activos externos, sobre todo los amigos, familiares y espacios

  7. Efecto de los activos intangibles y su incidencia en el valor económico de las empresas del sector minero en el Perú (2004 – 2013)

    OpenAIRE

    Loret de Mola Cobarrubias, Victor Manuel

    2014-01-01

    Analiza los nuevos enfoques que nos permitan reconocer la importancia y el aporte de los activos intangibles en el valor económico de las empresas. Cada vez es más creciente este reconocimiento, las empresas dedican parte de su presupuesto anual para capacitación de su personal; no es extraño por tanto que los nuevos funcionarios le asignen un papel cada vez más importante al conocimiento y al capital intelectual. El tema de los activos intangibles progresa en la medida en que se desarroll...

  8. Percepciones de niños y niñas sobre envejecimiento activo y saludable

    OpenAIRE

    Gallardo-Flores, A.; Fernández, C.; Sánchez-Medina, J.A.; Alarcón, D.; Amian, J.

    2016-01-01

    El envejecimiento de las personas ha sido objeto de estudio a lo largo de los últimos años desde disciplinas como la psicología, la sociología, la pedagogía, la educación social, etc. Nuestra sociedad difunde en los últimos años estudios que intentan modificar la imagen del envejecimiento relacionado con los estereotipos para dar paso a una nueva forma de envejecimiento activo y saludable. Es importante que esta difusión del nuevo concepto de envejecer se realice desde edades tempranas involu...

  9. Implementación de una estrategia fuzzy adaptativa para el control activo de vigas vibratorias

    OpenAIRE

    Moreno-García, Francisco Ernesto; Becerra-Vargas, José Armando; Cárdenas-Contreras, Edwin Martín

    2014-01-01

    Este trabajo propone un control activo de vibraciones en un sistema mecánico tipo viga en voladizo, utilizando un controlador fuzzy implementado en LabVIEW. Para la etapa de medición se utiliza un acelerómetro capacitivo capaz de detectar el desplazamiento presentado en la estructura debido a una fuerza generada mediante un impactador instrumentado con un sensor piezorresistivo. Para la implementación computacional es utilizado el software LabVIEW operando en conjunto con una tarjeta de adqui...

  10. 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....

  11. Una Nota sobre la Construcción de Series de Precios de Activos Reales: Tierra y Casas en Chile Una Nota sobre la Construcción de Series de Precios de Activos Reales: Tierra y Casas en Chile

    OpenAIRE

    Raimundo Soto; Felipe Morandé

    1992-01-01

    Una Nota sobre la Construcción de Series de Precios de Activos Reales: Tierra y Casas en Chile This note presents previously unpublished data on prices of agricultural land in Chile's central region and houses (both rental and purchasing prices) in Santiago, with the corresponding methodology. As such, it is a follow-up to an Appendix in Morande (1992).

  12. Fairness and nanotechnology concern.

    Science.gov (United States)

    McComas, Katherine A; Besley, John C

    2011-11-01

    Research suggests that fairness perceptions matter to people who are asked to evaluate the acceptability of risks or risk management. Two separate national random surveys (n = 305 and n = 529) addressed Americans' concerns about and acceptance of nanotechnology risk management in the context of the degree to which they view scientists and risk managers as fair. The first survey investigated general views about scientists across four proposed dimensions of fairness (distributional, procedural, interpersonal, and informational). The results show that respondents who believe that the outcomes of scientific research tend to result in unequal benefits (distributional fairness) and that the procedures meant to protect the public from scientific research are biased (procedural fairness) were more concerned about nanotechnology. Believing scientists would treat them with respect (interpersonal fairness) and ensure access to information (informational fairness) were not significant predictors of concern. The second study also looked at these four dimensions of fairness but focused on perceptions of risk managers working for government, universities, and major companies. In addition to concern, it also examined acceptance of nanotechnology risk management. Study 2 results were similar to those of study 1 for concern; however, only perceived informational fairness consistently predicted acceptance of nanotechnology risk management. Overall, the study points to the value of considering fairness perceptions in the study of public perceptions of nanotechnology. © 2011 Society for Risk Analysis.

  13. PREFACE: FAIRNESS 2014: FAIR Next Generation ScientistS 2014

    Science.gov (United States)

    2015-04-01

    FAIRNESS 2014 was the third edition in a series of workshops designed to bring together excellent international young scientists with research interests focused on physics at FAIR (Facility for Antiproton and Ion Research) and was held on September 22-27 2014 in Vietri sul Mare, Italy. The topics of the workshops cover a wide range of aspects in both theoretical developments and current experimental status, concentrated around the four scientific pillars of FAIR. FAIR is a new accelerator complex with brand new experimental facilities, that is currently being built next to the existing GSI Helmholtzzentrum for Schwerionenforschung close to Darmstadt, Germany. The spirit of the conference is to bring together young scientists, e.g. advanced PhD students and postdocs and young researchers without permanent position to present their work, to foster active informal discussions and build up of networks. Every participant in the meeting with the exception of the organizers gives an oral presentation, and all sessions are followed by an hour long discussion period. During the talks, questions are anonymously collected in a box to stimulate discussions. The broad physics program at FAIR is reflected in the wide range of topics covered by the workshop: • Physics of hot and dense nuclear matter, QCD phase transitions and critical point • Nuclear structure, astrophysics and reactions • Hadron Spectroscopy, Hadrons in matter and Hypernuclei • New developments in atomic and plasma physics • Special emphasis is put on the experiments CBM, HADES, PANDA, NUSTAR, APPA and related experiments For each of these different areas one invited speaker was selected to give a longer introductory presentation. The write-ups of the talks presented at FAIRNESS 2014 are the content of this issue of Journal of Physics: Conference Series and have been refereed according to the IOP standard for peer review. This issue constitutes therefore a collection of the forefront of research that

  14. EL PROBLEMA DEL SUJETO ACTIVO DEL DELITO DE VIOLACIÓN Y SUS POSIBLES VACÍOS LEGALES

    Directory of Open Access Journals (Sweden)

    Edison Carrasco Jiménez

    2007-01-01

    Full Text Available Este artículo tiene por finalidad exponer el problema sobre la determinación del sujeto activo del delito de violación, examinar las posiciones doctrinarias al respecto y los fundamentos esgrimidos para sustentarlos. Fuera de tomar partido por la posición del hombre como único sujeto activo y señalar los argumentos aducidos para su defensa, el autor plantea el problema de un posible vacío legislativo en relación a la conducta de quien se hace acceder, la cual no estaría cubierta por ningún tipo penal, fuere violación o abuso sexual, incurriendo la doctrina en un equívoco al pretender hacerla subsumir en alguno de estos tipos penales señalados. Además se analizarán las implicancias que se desprenden sobre este tema, del Anteproyecto de Código Penal del 2005 redactado por la Comisión Foro Penal, a raíz del artículo 98 de dicho anteproyecto, que determina la conducta de la violación y con ella prefigura alguna consecuencia en relación al sujeto activo de dicho delitoThe purpose of this article is to show the problem of determining the perpetrator of an act of rape, and to examine the doctrinaire positions in respect and the foundations used to support them. Apart from taking sides for the position of a man as the only active perpetrator of a rape and determining the arguments given for his defence, the author asks the question of a possible legislative void in relation to the conduct of the one who allows the crime to occur, which would not be not covered by any penal type, were it rape or sexual abuse, committing the doctrine an error when attempting to make it subsume under one of these aforementioned crimes. Furthermore, it will analyze the implications on this topic, of the Draft Bill of Penal Code of 2005 written by the Penal Forum Commission, as a result of the article 98 of the aforementioned draft plan, which determines the rape conduct and based on this information sets consequences for the perpetrator

  15. El origen ilícito en el delito de lavado de activos en el Ecuador

    OpenAIRE

    Aldaz Valdez, Ángel Monfilio

    2009-01-01

    La presente tesis aborda temas de interés nacional y mundial sobre el lavado de activos, temática que va tomando importancia relevante, pues las bandas criminales, nacionales e internacionales, ante la imperiosa necesidad de tratar de blanquear los dineros productos de sus ilícitos, buscan diversas formas de lavar el dinero producto de sus fechorías. En el capítulo I se abordan aspectos doctrinarios; conceptos nucleares que hacen relación a la terminología utilizada en esta inv...

  16. Fair processes and fair outcomes: involving local stakeholders in RWM decisions

    International Nuclear Information System (INIS)

    Vari, A.

    2004-01-01

    There is a general agreement on the requirements to be met by radioactive waste management strategies. One of the requirements is that both the outcomes of any decisions and the decision-making processes must be seen to be fair. However, there exist multiple legitimate views on fairness and there is no meta-theory that could help decide which of the competing views should be considered valid in a concrete case. Referring to the plurality of views on fairness, Linnerooth-Bayer (forthcoming) argues that the impasse in facility siting processes can be attributed to the failure to take adequate account of the diverse views held by the various stakeholders on fair processes and outcomes. Three fundamental ethical principles have been derived from three basic ethical theories: well-being which is the central concept of utilitarian ethics, justice which is a key notion in egalitarian ethics, and dignity which is central to deontology (Bay and Oughton, 2003). According to utilitarian ethics fairness means that public welfare is maximized even at the cost of stakeholders' individual rights. Costs and benefits can be legitimately distributed in any way; only their overall balance has to be enhanced. In contrary, egalitarian ethics aims for a fair distribution of benefits and costs among stakeholders, while deontology acknowledges universal values of actions, e.g. the respect for individual rights, apart from their consequences. According to the latter ethics, fairness means that stakeholders themselves have the opportunity to learn about the benefits and costs of various options, and having considered them, decide on their position to accept them. How do diverse views on fair decisions materialize in RWM debates? (author)

  17. Fair Package Assignment

    Science.gov (United States)

    Lahaie, Sébastien; Parkes, David C.

    We consider the problem of fair allocation in the package assignment model, where a set of indivisible items, held by single seller, must be efficiently allocated to agents with quasi-linear utilities. A fair assignment is one that is efficient and envy-free. We consider a model where bidders have superadditive valuations, meaning that items are pure complements. Our central result is that core outcomes are fair and even coalition-fair over this domain, while fair distributions may not even exist for general valuations. Of relevance to auction design, we also establish that the core is equivalent to the set of anonymous-price competitive equilibria, and that superadditive valuations are a maximal domain that guarantees the existence of anonymous-price competitive equilibrium. Our results are analogs of core equivalence results for linear prices in the standard assignment model, and for nonlinear, non-anonymous prices in the package assignment model with general valuations.

  18. Envejecimiento activo y acceso a las tecnologías: Un estudio empírico evolutivo

    Directory of Open Access Journals (Sweden)

    Raquel Casado Muñoz

    2015-07-01

    Full Text Available Es creciente el interés de los investigadores por constatar los beneficios para las personas mayores que conlleva el uso de Internet. La Red ayuda a este colectivo a incrementar la comunicación, evitar el aislamiento y la soledad y, en suma, a promover un envejecimiento activo, objetivo al que Europa dedicó el año 2012. Este trabajo presenta un estudio descriptivo de análisis de serie temporal realizado a lo largo de nueve años (2004 a 2012, ambos incluidos con el objetivo de conocer la evolución en el nivel, motivos y necesidades del uso del ordenador y de Internet por personas mayores en un entorno de formación universitaria. Se aplica un cuestionario de diseño propio a una muestra de 419 personas con edades comprendidas entre los 55 y 94 años, alumnos del Programa Interuniversitario de la Experiencia en la Universidad de Burgos. Los resultados coinciden con estudios previos que apuntan hacia un notable incremento en el uso de Internet (en número de usuarios, frecuencia y recursos utilizados, motivados los mayores por el deseo de estar activos, actualizados y comunicados; así como por la necesidad percibida de seguir aprendiendo mediante herramientas vinculadas a la Red. Se plantean propuestas de mejora centradas en la formación de los mayores e investigaciones futuras sobre su percepción de Internet como herramienta para la participación social.

  19. Is Equality Fair?

    Directory of Open Access Journals (Sweden)

    Arthur Tarasov

    2015-11-01

    Full Text Available This paper attempts to answer the question whether people consider decisions that lead to equal outcomes fair. I find that this is not always the case. In an experiment where subjects are given equal opportunities to choose how to divide money between each other in a two-player game, any strategy is perceived to be fair more than half the time, including the profit-maximizing strategy. The equal divisions that lead to equal outcomes are sometimes considered unfair by both players. Moreover, players frequently punished the others, whose decisions led to equal outcomes. I hypothesize that such punishments occur because people have different conceptions of what a fair outcome and fair punishment are

  20. How fair are fair values? A comparison for cross-listed financial companies

    OpenAIRE

    Marian Berden; Franka Liedorp

    2006-01-01

    Fair value accounting and IAS 39 are at the core of a debate between regulators, institutions and supervisors. We add to this debate at a conceptual and empirical level. First we discuss the advantages and disadvantages of fair values for banks and insurance companies. Then we explore the differences between fair values and book values and the implications thereof based on a group of institutions with a listing on a stock exchange in both the home country (on book value) and the US (on fair v...

  1. Madisonian Fair Use

    OpenAIRE

    Madison, Michael

    2017-01-01

    This short essay reflects on developments in the law, scholarship, and practice of fair use since the publication in 2004 of an earlier article on patterns in fair use practice and adjudication. It synthesizes many of those developments in the idea of “Madisonian” fair use, borrowing the separation of powers metaphor from James Madison’s work on the US Constitution and applying it, lightly and in a preliminary way, to copyright.

  2. Implementación de una estrategia fuzzy adaptativa para el control activo de vigas vibratorias

    OpenAIRE

    Francisco Ernesto Moreno-García; José Armando Becerra-Vargas; Edwin Martín Cárdenas-Contreras

    2014-01-01

    Este trabajo propone un control activo de vibraciones en un sistema mecánico tipo viga en voladizo, utilizando un controlador fuzzy implementado en LabVIEW. Para la etapa de medición se utiliza un acelerómetro capacitivo capaz de detectar el desplazamiento presentado en la estructura debido a una fuerza generada mediante un impactador instrumentado con un sensor piezorresistivo. Para la implementación computacional es utilizado el software LabVIEW operando en conjunto con una tarjeta de adqui...

  3. Adsorción de contaminantes farmacéuticos sobre monolitos de carbón activo

    OpenAIRE

    García-Mateos, Francisco; Ibeh, P.O.; Rodríguez-Rojas, O.; Rodríguez-Mirasol, José; Cordero, Tomás

    2015-01-01

    La eliminación de contaminantes emergentes de origen farmacéutico mediante adsorción está adquiriendo una gran importancia debido a que muchos de ellos poseen una alta estabilidad química y térmica, y son biológicamente activos. Muchos de estos contaminantes han sido detectados en aguas superficiales a niveles cercanos a los 100g/L [1]. Debido a la baja eficiencia de los sistemas de depuración de aguas residuales sobre la eliminación de estos contaminantes, es necesario el uso de sistemas av...

  4. La inconsistencia de la reserva de revalorización de activos

    Directory of Open Access Journals (Sweden)

    Miguel Díaz Llanes

    2014-03-01

    Full Text Available En el presente artículo analizamos los impactos que sobre la empresa, su contabilidad y su gestión tiene la Ley 16/2012, conocida como ley de Revalorización de Activos. Lo hacemos desde diversas ópticas: Económico-Empresarial, Financiera, Fiscal y Contable. En el campo de la contabilidad exponemos los impactos sobre las diferentes partidas del Balance, de la Cuenta de Pérdidas y Ganancias; así como los efectos sobre el Análisis Contable. Este punto es fundamental para valorar las consecuencias que sobre la liquidez, la solvencia y la rentabilidad tiene la mencionada ley así como sus efectos en el funcionamiento diario de la empresa. Nos permite, además, valorar la capacidad de endeudamiento y de financiación de la compañía.

  5. Vehicle underbody fairing

    Science.gov (United States)

    Ortega, Jason M.; Salari, Kambiz; McCallen, Rose

    2010-11-09

    A vehicle underbody fairing apparatus for reducing aerodynamic drag caused by a vehicle wheel assembly, by reducing the size of a recirculation zone formed under the vehicle body immediately downstream of the vehicle wheel assembly. The fairing body has a tapered aerodynamic surface that extends from a front end to a rear end of the fairing body with a substantially U-shaped cross-section that tapers in both height and width. Fasteners or other mounting devices secure the fairing body to an underside surface of the vehicle body, so that the front end is immediately downstream of the vehicle wheel assembly and a bottom section of the tapered aerodynamic surface rises towards the underside surface as it extends in a downstream direction.

  6. Fair market value

    International Nuclear Information System (INIS)

    Williams, J.

    1991-01-01

    This paper presents an examination of fair market value concepts as they pertain to producing petroleum properties. conventional petroleum economic theories of fair market value are examined in light of recent work on the market value of long-life reserves. Their work is expanded to show that sellers rely on comparable sales data for estimating FMV. Both results are used to suggest that current practices over-emphasize the discounted cash flow approach to estimating fair market value

  7. PREFACE: FAIRNESS 2013: FAIR NExt generation of ScientistS 2013

    Science.gov (United States)

    Petersen, Hannah; Destefanis, Marco; Galatyuk, Tetyana; Montes, Fernando; Nicmorus, Diana; Ratti, Claudia; Tolos, Laura; Vogel, Sascha

    2014-04-01

    FAIRNESS 2013 was the second edition in a series of workshops designed to bring together excellent international young scientists with research interests focused on physics at FAIR (Facility for Antiproton and Ion Research) and was held on 16-21 September 2013 in Berlin, Germany. The topics of the workshop cover a wide range of aspects in both theoretical developments and current experimental status, concentrated around the four scientific pillars of FAIR. FAIR is a new accelerator complex with brand new experimental facilities, that is currently being built next to the existing GSI Helmholtzzentrum for Schwerionenforschung close to Darmstadt, Germany. The spirit of the conference is to bring together young scientists, e.g. advanced PhD students and postdocs and young researchers without permanent position to present their work, to foster active informal discussions and build up of networks. Every participant in the meeting with the exception of the organizers gives an oral presentation, and all sessions are followed by an hour long discussion period. During the talks, questions are anonymously collected in box to stimulate discussions. Since the physics program of FAIR is very broad, this is reflected in the wide range of topics covered at the Conference: Physics of hot and dense nuclear matter, QCD phase transitions and critical point Nuclear structure, astrophysics and reactions Hadron spectroscopy, Hadrons in matter and Hypernuclei Special emphasis is put on the experiments CBM, HADES, PANDA, NuSTAR, as well as NICA and the RHIC low beam energy scan New developments in atomic and plasma physics For all of these different areas one invited speaker was selected to give a longer introductory presentation. The write-ups of the talks presented at FAIRNESS 2013 are the content of this issue of Journal of Physics: Conference Series and have been refereed according to the IOP standard for peer review. This issue constitutes therefore a collection of the forefront of

  8. Control Activo de Vibraciones en un Rotor Tipo Jeffcott con Velocidad Variable Usando una Suspensión Electromecánica

    Directory of Open Access Journals (Sweden)

    F. Beltrán-Carbajal

    2014-07-01

    Full Text Available Resumen: En este trabajo se presenta un esquema de balanceo activo para un rotor tipo Jeffcott con velocidad variable, usando una suspensión con actuadores electromecánicos lineales. Se propone un esquema de estimación de las señales de perturbación que se inducen por la excentricidad presente en el sistema rotor-chumacera y una ley de control del desbalance que combina tareas de seguimiento de trayectorias para el perfil de velocidades en el rotor. Las señales de perturbación se estiman adecuadamente y el control de la velocidad se realiza en forma robusta, dando como resultado un desempeño eficiente del esquema de control activo para la supresión de vibraciones, con amplitud y frecuencia variables, generadas por el inherente desbalance desconocido en elrotor. Abstract: An active balancing scheme for a variable rotor speed Jeffcott-like rotor, using a suspension with linear electromechanical actuators, is presented. In addition, an estimation scheme for the perturbation signals induced by the inherent eccentricity on the rotating mechanical system, and a control law synthesized for simultaneous tracking tasks on the rotor speed are proposed. Some simulation results show the fast and efficient performance of the active vibration control scheme for good suppression of variable amplitude and frequency harmonic vibrations associated to the unbalance, as well as an effective estimation of the perturbation signals and robustness of the rotor speed controller. The proposed methodology can be applied for on-line monitoring and fault detection quite common in rotating machinery. Palabras clave: Control activo de vibraciones, Rotor tipo Jeffcott, Rechazo de perturbaciones., Keywords: Active vibration control, Jeffcott-like rotor, Disturbance rejection.

  9. What was fair in acturial fairness?

    OpenAIRE

    Heras Martínez , Antonio José; Teira , David; Pradier , Pierre-Charles

    2016-01-01

    URL des Documents de travail : http://centredeconomiesorbonne.univ-paris1.fr/documents-de-travail-du-ces/; Documents de travail du Centre d'Economie de la Sorbonne 2016.73 - ISSN : 1955-611X; The concept of acturial fairness stems from an Aristotelian tradition in which fairness requires equality between the goods exchanged. When dealing with aleatory contracts, this principle evolved, among medieval scholars, into equality in risk: benefits and losses should be proportional to the risks unde...

  10. Recuperación de activos en casos de corrupción: cooperación civil internacional

    OpenAIRE

    Alonso Olmos, Eduardo

    2013-01-01

    [ES]La cooperación internacional en materia civil es el futuro inevitable en el tema de recuperación de activos de la corrupción, actualmente poco explorado por los paises, los cuales, en general, exigen resoluciones penales firmes para la repatriación de los bienes ílicitos. La globalización y los crímenes transfronterizos reclaman los decomisos sin condena penal, basados, en último análisis, en responsabilidades civiles y enriquecimientos sin causa, con la principal ventaja de flexibilizar ...

  11. Free riders play fair

    OpenAIRE

    Takikawa, Hirohide

    2012-01-01

    After the demise of the social contract theory, the argument from fair play, which employs the principle of fair play, has been widely acknowledged as one of the most promising ways of justifying political obligation. First, I articulate the most promising version of the principle of fair play. Then, I show that free riders play fair, that is, that their moral fault lies not in unfairness but in the violation of a rule by appealing to the example of three-in-a-boat. Finally, I conclude that e...

  12. Análisis del impacto del tamaño de los activos en la cuenta de resultados mediante la utilización de espacios de fase y análisis de recurrencia

    OpenAIRE

    Sierra Naranjo, Victor Manuel; López Ángel, Juan Carlos

    2014-01-01

    Los resultados financieros de las organizaciones son objeto de estudio y análisis permanente, predecir sus comportamientos es una tarea permanente de empresarios, inversionistas, analistas y académicos. En el presente trabajo se explora el impacto del tamaño de los activos (valor total de los activos) en la cuenta de resultados operativos y netos, analizando inicialmente la relación entre dichas variables con indicadores tradicionales del análisis financiero como es el caso de la rentabil...

  13. THE (UN? FAIRNESS OF FAIR VALUE: SFAS 157, IRVING FISHER AND GECON

    Directory of Open Access Journals (Sweden)

    Paulo Roberto Barbosa Lustosa

    2017-01-01

    Full Text Available Objective: The objective of this study is to assess the level of adherence of explicit and implicit measurement concepts present in SFAS 157 – Fair Value Measurements to traditional economic-accounting concepts. Background: The expansion of situations in which fair value measurement is required makes more difficult to ensure that the computed measure of value is actually fair. Out of the objectivity of current sales prices in an active market, all other measures of value are expectations about the future, inherently uncertain and inaccurate. Thus, the desired justice of the computed figures lies not in its accuracy, but in the using of the correct concepts for measuring accounting transactions and events. Method: To reach the objective, the characteristics of this standard are confronted with the secular concept of capital and income set by the laureate American neoclassical economist Irving Fisher, which were incorporated into Information System for Economic Management (Gecon. Results: The results indicate that SFAS 157 fair value concept and measurement structure are incorrect or incomplete, suggesting that the maintenance of the fair value expression in accounting seems inadequate. Contributions: This paper contributes to the literature on accounting measurement showing that as a measurement concept in accounting fair value seems inadequate. In abnormal situations or absence of a market, the measure found is always inexact and subjective, and therefore is not correct to call fair the quantity resulting from this arbitrary calculation.

  14. 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...

  15. Fairness through Transparency: The Influence of Price Transparency on Consumer Perceptions of Price Fairness

    OpenAIRE

    Sandra Rothenberger

    2015-01-01

    This study proposes that price transparency is a significant factor affecting customer judgments of the fairness of sellers’ prices. Cognitive judgments of fairness require a certain amount of information processing; therefore, the level of transparency and the amount of price information affect fairness judgments. The more clear information consumers possess concerning seller prices, the more positive the judgment will be. Customer price fairness judgment is an effective measurement for the ...

  16. REDUCCIÓN AL VALOR RECUPERABLE DE ACTIVOS: UN ESTUDIO EN LAS EMPRESAS DEL SECTOR PETROLÍFERO MUNDIAL

    Directory of Open Access Journals (Sweden)

    João Carlos de Aguiar Domingues

    2012-11-01

    Full Text Available La actividad de explotación y producción de petróleo y gas (E&P se caracteriza por ser típicamente de capital intensivo, involucrar altos riesgos y largos plazos de maduración de las inversiones. Esas características se reflejan en valores elevados de los activos empleados y dificultades en la recuperación de esos valores capitalizados. Así, el test para verificar la posibilidad de recuperación de los valores de los activos – impairment – tiene importância acentuada para este sector. En ese contexto, el presente trabajo tuvo por objetivo realizar un análisis para identificar cómo las variaciones en el precio del petróleo y en las reservas probadas se relacionan con los gastos de impairment atribuidas a las actividades de E&P de petróleo. Se constató que existe una relación inversa entre los gastos de impairment atribuidas a las actividades de E&P y el volumen de descubrimientos y el saldo líquido de compra y venta de reservas. Sin embargo, el estado no confirmó que el precio y el volumen de reserva tengan relación inversa con el gasto de impairment. Tampoco fue confirmada la relación directa entre producción y pérdida por impairment.

  17. Biofiltración del gas natural cubano en soporte orgánico con lodos activos

    OpenAIRE

    Díaz-Rodríguez, Yuletsis; Casellas Ortega, Raidel; Rodríguez Muñoz, Susana; Fernández Santana, Elina; Mustelier Pérez, Sergio Pascual

    2016-01-01

    El uso del gas natural cubano se afecta por su elevada concentración de H2S. De ahí, la búsqueda de nuevas opciones de tratamiento como los procesos biológicos y el uso de materias primas naturales, renovables y biodegradables para tales fines. Con el objetivo de evaluar la fibra de kenaf como material de empaque, en biofiltro escurrido con lodos activos, para la desulfuración del gas natural; se realizó la caracterización físico-química de la fibra así como pruebas hidrodinámicas. La efectiv...

  18. Dotaciones para la recuperación de activos revertibles como deducibles del impuesto sobre sociedades

    OpenAIRE

    Duplá Marín, María José

    2001-01-01

    El objetivo final que nos propusimos con este trabajo de investigación fue profundizar en el estudio jurídico-tributario de las dotaciones al fondo de reversión como gasto deducible para determinar la base imponible del impuesto sobre sociedades, en aquellas sociedades concesionarias de servicios públicos con cláusula de reversión de activos, partiendo de su realidad contable.En consecuencia el trabajo se ciñe al estudio crítico de la regulación jurídica del fondo de reversión como gasto fisc...

  19. Computational Fair Division

    DEFF Research Database (Denmark)

    Branzei, Simina

    Fair division is a fundamental problem in economic theory and one of the oldest questions faced through the history of human society. The high level scenario is that of several participants having to divide a collection of resources such that everyone is satisfied with their allocation -- e.g. two...... heirs dividing a car, house, and piece of land inherited. The literature on fair division was developed in the 20th century in mathematics and economics, but computational work on fair division is still sparse. This thesis can be seen as an excursion in computational fair division divided in two parts....... The first part tackles the cake cutting problem, where the cake is a metaphor for a heterogeneous divisible resource such as land, time, mineral deposits, and computer memory. We study the equilibria of classical protocols and design an algorithmic framework for reasoning about their game theoretic...

  20. Agroquímicos en Argentina: Genotoxicidad y citotoxicidad inducida por principios activos y sus formulaciones comerciales

    OpenAIRE

    Larramendy, Marcelo L; Molinari, Gabriela; González, Norma V; Pilili, Juan P; Candioti, Josefina Vera; Reigosa, Miguel A; Soloneski, Sonia

    2010-01-01

    Uno de los objetivos principales de nuestro laboratorio es evaluar comparativamente los efectos geno-citotóxicos ejercidos in vitro e in vivo sobre células de vertebrados por principios activos de agroquímicos y sus formulaciones comerciales de uso masivo en Argentina. Entre los mismos caben mencionarse, los herbicidas 2,4-D y 2,4-D DMA®, dicamba y Banvel®, el fungicida zineb y Azzurro®, los insecticidas carbofurán y Furadan®, pirimicarb y Aficida®, como también el endectocida ivermectina e I...

  1. 75 FR 4100 - Affirmative Fair Housing, Marketing (AFHM) Plan-Multifamily Housing, Affirmative Fair Housing...

    Science.gov (United States)

    2010-01-26

    ... DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR-5376-N-01] Affirmative Fair Housing, Marketing (AFHM) Plan-Multifamily Housing, Affirmative Fair Housing Marketing (AFHM) Plan-Single Family Housing and Affirmative Fair Housing Marketing (AFHM) Plan- Cooperatives/Condominiums AGENCY: Office of...

  2. 1, 2, 3 ... FAIR !

    International Nuclear Information System (INIS)

    Sturm, C.; Sharkov, B.; Stoecker, H.

    2010-01-01

    The Facility for Antiproton and Ion Research FAIR at Darmstadt/Germany will provide worldwide unique accelerator and experimental facilities allowing for a large variety of unprecedented forefront research in hadron, nuclear, atomic and plasma physics and applied sciences. The start version of FAIR, the so called Modularized Start Version includes a basic accelerator as well as three experimental modules - 1, 2, 3 FAIR!

  3. Physics at FAIR

    International Nuclear Information System (INIS)

    Chattopadhyay, Subhasis

    2014-01-01

    The Facility for Antiproton and Ion Research (FAIR) is under construction at Darmstadt, Germany. It will deliver high intensity beams of ions and antiprotons for experiments in the fields of atomic physics, plasma physics, nuclear physics, hadron physics, nuclear matter physics, material physics and biophysics. One of the scientific pillars of FAIR is the Compressed Baryonic Matter (CBM) experiment which is designed for the study of high density nuclear matter as it exists in the core of neutron stars. In this article the scientific program of FAIR will be reviewed with emphasis on the CBM experiment

  4. Efectividad del ejercicio físico en la fatiga de pacientes con cáncer durante el tratamiento activo: revisión sistemática y metaanálisis

    Directory of Open Access Journals (Sweden)

    Jose Francisco Meneses-Echávez

    2015-04-01

    Full Text Available El objetivo del estudio fue determinar la efectividad del ejercicio físico en la fatiga de pacientes con cáncer durante el tratamiento activo. Las bases de datos de PubMed Central, EMBASE y OVID fueron consultadas hasta abril de 2014 para identificar ensayos clínicos aleatorizados, que evaluaran el efecto del ejercicio en la fatiga de pacientes con cáncer sometidos a tratamiento activo. Once estudios (n = 1.407 fueron incluidos. La quimioterapia fue el tratamiento más común (n = 1.028. Los estudios tuvieron bajo riesgo de sesgo y alta calidad metodológica. Las estimaciones de efecto mostraron que el ejercicio físico mejoró significativamente la fatiga (SMD = -3,0; IC95%: -5,21; -0,80, p < 0,0001. Se encontraron efectos similares para el entrenamiento de resistencia (SMD = -4,5; IC95%: -7,24; -1,82, p = 0,001. Se encontraron mejoras significativas en pacientes con cáncer de mama y de próstata (p < 0,05. El ejercicio es una intervención segura y eficaz en el control de la fatiga en pacientes sometidos a tratamiento activo

  5. SEARCHING FOR THE FAIR STORY BEHIND FAIR VALUE FOR FINANCIAL INSTRUMENTS

    Directory of Open Access Journals (Sweden)

    Bonaci Carmen Giorgiana

    2009-05-01

    Full Text Available Our paper aims at telling the whole story where fair value accounting is concerned. Harsh criticism has been brought to this concept under current circumstances that motivated out research. Without arguing for fair value as something it is not, we briefly

  6. Fairness, fast and slow: A review of dual process models of fairness.

    Science.gov (United States)

    Hallsson, Bjørn G; Siebner, Hartwig R; Hulme, Oliver J

    2018-06-01

    Fairness, the notion that people deserve or have rights to certain resources or kinds of treatment, is a fundamental dimension of moral cognition. Drawing on recent evidence from economics, psychology, and neuroscience, we ask whether self-interest is always intuitive, requiring self-control to override with reasoning-based fairness concerns, or whether fairness itself can be intuitive. While we find strong support for rejecting the notion that self-interest is always intuitive, the literature has reached conflicting conclusions about the neurocognitive systems underpinning fairness. We propose that this disagreement can largely be resolved in light of an extended Social Heuristics Hypothesis. Divergent findings may be attributed to the interpretation of behavioral effects of ego depletion or neurostimulation, reverse inference from brain activity to the underlying psychological process, and insensitivity to social context and inter-individual differences. To better dissect the neurobiological basis of fairness, we outline how future research should embrace cross-disciplinary methods that combine psychological manipulations with neuroimaging, and that can probe inter-individual, and cultural heterogeneities. Copyright © 2018 Elsevier Ltd. All rights reserved.

  7. Fairness is intuitive

    DEFF Research Database (Denmark)

    Cappelen, Alexander W.; Panton, Ulrik Haagen; Tungodden, Bertil

    2016-01-01

    In this paper we provide new evidence showing that fair behavior is intuitive to most people. We find a strong association between a short response time and fair behavior in the dictator game. This association is robust to controls that take account of the fact that response time might be affected...

  8. Children develop a veil of fairness.

    Science.gov (United States)

    Shaw, Alex; Montinari, Natalia; Piovesan, Marco; Olson, Kristina R; Gino, Francesca; Norton, Michael I

    2014-02-01

    Previous research suggests that children develop an increasing concern with fairness over the course of development. Research with adults suggests that the concern with fairness has at least 2 distinct components: a desire to be fair and a desire to signal to others that they are fair. We explore whether children's developing concern with behaving fairly toward others may in part reflect a developing concern with appearing fair to others. In Experiments 1 and 2, most 6- to 8-year-old children behaved fairly toward others when an experimenter was aware of their choices; fewer children opted to behave fairly, however, when they could be unfair to others yet appear fair to the experimenter. In Experiment 3, we explored the development of this concern with appearing fair by using a wider age range (6- to 11-year-olds) and a different method. In this experiment, children chose how to assign a good or bad prize to themselves and another participant by either unilaterally deciding who would get each prize or using a fair procedure--flipping a coin in private. Older children were much more likely to flip the coin than younger children, yet were just as likely as younger children to assign themselves the good prize by reporting winning the coin flip more than chance would dictate. Overall, the results of these experiments suggest that as children grow older they become increasingly concerned with appearing fair to others, which may explain some of their increased tendency to behave fairly.

  9. FAIR-share

    CERN Multimedia

    2009-01-01

    Twenty-seven engineers involved in the FAIR project in Germany recently spent three days at CERN. The purpose of their visit: tour ALICE and meet with CERN engineers. This marks the start of a close cooperation. The FAIR project engineers and their CERN counterparts.If you want to build a new particle accelerator and wish to benefit from existing expertise, who do you go to see? Well… why not go straight to CERN? That’s what this group of 27 engineers did. They are working on a new accelerator project, the Facility for Antiproton and Ion Research (FAIR), to be built at the heavy-ion research centre GSI located near Darmstadt, Germany. Representing a variety of disciplines, from manufacturing to architecture, they will be responsible for making the project a reality. The visit was organised from 14-16 October, making it possible to include a tour of the ALICE experiment prior to the re-start of the LHC. However, the main goal was ...

  10. Adopción del Estándar IRFS en el Brasil: Impacto del Coste Atribuido en el Grado de Endeudamiento (GE y en el Retorno Sobre el Activo (RSA de las Empresas

    Directory of Open Access Journals (Sweden)

    José Antonio de França

    2014-01-01

    Full Text Available La adopción de las normas internacionales de contabilidad en el Brasil permitió que las empresas evaluasen ítems del activo inmovilizado al valor justo, utilizando el deemed cost (coste atribuido, como procedimiento autorizado a prestar una nueva traducción monetaria a esos ítems, teniendo como contrapartida el patrimonio líquido y eventuales reflejos en el pasivo. Ese permiso fue restringido al año de la adopción inicial al estándar International Financial Reporting Standards (IFRS, siendo vetado su uso para períodos subsiguientes. Como la actualización monetaria del coste de los activos no monetarios de las empresas había sido revocada desde hace más de una década, la adopción del coste atribuido señalizaría una posibilidad de recomposición de valor y que ese procedimiento podría alterar la magnitud de los indicadores estructurales del estado patrimonial de las empresas. En ese contexto, el objetivo del artículo es investigar y evidenciar si la utilización del coste atribuido por las empresas brasileñas listadas en la BM&, en la adopción inicial del estándar IFRS, en el ejercicio de 2009, alteró, significativamente, el quantum de los indicadores estructurales Grado de Endeudamiento (GE y Retorno sobre el Activo (RSA. Para la obtención de los resultados, fueron utilizados modelos cuantitativos sustentados en el análisis de la variancia por medio de test de medias, en la matriz de correlación de Pearson y en las estadísticas descriptivas. Los resultados, con confianza del 95%, sugieren que, estadísticamente, la utilización del coste atribuido en el Brasil no fue atractiva para las empresas, no produjo alteraciones significativas en el Grado de Endeudamiento (GE y en el Retorno sobre Activo (RSA y no reveló evaluación a la baja significativa de los activos fijos corporativos.

  11. Fairness, fast and slow: A review of dual process models of fairness

    DEFF Research Database (Denmark)

    Hallsson, Bjørn Gunnar; Hulme, Oliver; Siebner, Hartwig Roman

    2018-01-01

    -control to override with reasoning-based fairness concerns, or whether fairness itself can be intuitive. While we find strong support for rejecting the notion that self-interest is always intuitive, the literature has reached conflicting conclusions about the neurocognitive systems underpinning fairness. We propose...... that this disagreement can largely be resolved in light of an extended Social Heuristics Hypothesis. Divergent findings may be attributed to the interpretation of behavioral effects of ego depletion or neurostimulation, reverse inference from brain activity to the underlying psychological process, and insensitivity...

  12. A definição de activos nas estruturas conceptuais da informação financeira

    Directory of Open Access Journals (Sweden)

    Manuel Castelo Branco

    2005-12-01

    Full Text Available As estruturas conceptuais da informação financeira têm procurado definir, nomeadamente, os objectivos subjacentes à preparação e apresentação da informação financeira, as características qualitativas dessa informação, os elementos das demonstrações financeiras e os critérios para o seu reconhecimento e mensuração. Neste trabalho, procura-se mostrar quais são as questões mais importantes a serem resolvidas na definição dos elementos das demonstrações financeiras e a forma como as principais estruturas conceptuais lidaram com elas, designadamente no que diz respeito à definição de activos. Identifica-se uma evolução na definição de activos, argumentando-se que a definição apresentada pelo Accounting Standards Board do Reino Unido é a mais adequada das apresentadas até ao momento.Conceptual framework documents deal with the objectives of financial reporting, the qualitative characteristics of financial information, the definitions of the elements of financial statements and the criteria for their recognition and measurement. This paper addresses the most important issues to be dealt with when defining the elements of financial statements and the way in which the main conceptual frameworks resolves such issues, namely in terms of the definition of assets. An evolution in the definition of assets is identified, and the definition presented by the UK Accounting Standards Board is considered to be the most appropriate among those presented thus far.

  13. The FAIR proton linac

    International Nuclear Information System (INIS)

    Kester, O.

    2015-01-01

    FAIR - the Facility for Antiproton and Ion Research in Europe - constructed at GSI in Darmstadt comprises an international centre of heavy ion accelerators that will drive heavy ion and antimatter research. FAIR will provide worldwide unique accelerator and experimental facilities, allowing a large variety of fore-front research in physics and applied science. FAIR will deliver antiproton and ion beams of unprecedented intensities and qualities. The main part of the FAIR facility is a sophisticated accelerator system, which delivers beams to different experiments of the FAIR experimental collaborations - APPA, NuSTAR, CBM and PANDA - in parallel. Modern H-type cavities offer highest shunt impedances of resonant structures of heavy ion linacs at low beam energies < 20 MeV/u and enable the acceleration of intense proton and ion beams. One example is the interdigital H-type structure. The crossed-bar H-cavities extend these properties to high energies even beyond 100 MeV/u. Compared to conventional Alvarez cavities, these crossed-bar (CH) cavities feature much higher shunt impedance at low energies. The design of the proton linac is based on those cavities

  14. Programas de ocio activo e infraestructura de esparcimiento (como elementos protectores) en los estudios sobre violencia escolar

    OpenAIRE

    Ciria Salazar; Aideé Arellano; Carmen Peña

    2016-01-01

    El presente texto hace una revisión de estudios y trabajos en América Latina, México y Colima sobre los aportes de las categorías ocio activo e infraestructura de esparcimiento en los estudios descriptivos y explicativos sobre violencia escolar. Incluirlos permitirá observar más allá de las dinámicas áulicas formales, pues podemos estudiar las relaciones, rupturas y crisis que se construyen en el patio, la cancha y las instalaciones comunitarias, así como los programas de esparcimiento en cad...

  15. Estudio de ecotoxicidad y biodegradabilidad de ibuprofeno en un reactor aerobio de lodos activos de mezcla completa

    OpenAIRE

    Zambrano Flores, Johanna Vanessa

    2013-01-01

    Es importante conocer qué efectos de toxicidad aguda y crónica presenta el Ibuprofeno, así como los posibles efectos tóxicos que a largo plazo puedan producirse sobre la biomasa activa presente en las plantas depuradoras de aguas residuales contaminadas con este compuesto. Para ello, se realizó el montaje de un reactor aerobio de fangos activos de mezcla completa. Primero, se alimentó al reactor únicamente con agua residual sintética para el arranque y operación estacionaria del reactor. Desp...

  16. FAIR VALUE ACCOUNTING AND EARNINGS MANAGEMENT

    Directory of Open Access Journals (Sweden)

    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.

  17. On fairness and randomness

    DEFF Research Database (Denmark)

    Jaeger, Manfred

    2009-01-01

    We investigate the relation between the behavior of non-deterministic systems under fairness constraints, and the behavior of probabilistic systems. To this end, first a framework based on computable stopping strategies is developed that provides a common foundation for describing both fair...... this perspective the question is investigated what probabilistic properties are needed in such an implementation to guarantee (with probability one) certain required fairness properties in the behavior of the probabilistic system. Generalizing earlier concepts of ε -bounded transition probabilities, we introduce...

  18. Fair Trade - is it really fair?

    Czech Academy of Sciences Publication Activity Database

    Konečný, Tomáš; Mysliveček, Jan

    -, č. 367 (2008), s. 1-53 ISSN 1211-3298 R&D Projects: GA MŠk LC542 Institutional research plan: CEZ:AV0Z70850503 Keywords : Fair Trade * coffee * price setting Subject RIV: AH - Economics http://www.cerge-ei.cz/pdf/wp/Wp367.pdf

  19. Cultural Values and Overall Fairness;

    Directory of Open Access Journals (Sweden)

    Mohsen Golparvar

    2010-04-01

    Full Text Available This research conducted with the aim of investigating the relationships between overall fairness and cultural values with organizational justice, job satisfaction and turnover among the personnel of training and education administrations in Esfahan city. Statistical population were the personnel of education and training administrations regions, which 309 persons from them selected with using simple random sampling. Research instruments were overall fairness with 3 items, cultural values (in two fields including materialism and power distance with 8 items, distributive, procedural and interactional justice with 3,3,3 items respectively, job satisfaction with 3 items and turnover with 3 items. Data were analyzed with using Pearson’s correlation coefficient, structural equation modeling, moderated hierarchical regression and mediating regression analysis. Results showed that there are significant relations between overall fairness with distributive, procedural, interactional justice and turnover, job satisfaction and materialism (P0.05. The results of structural equation modeling and mediating regression analysis showed that overall fairness relatively mediate the relations between procedural justices with turnover. But there was not mediated role for overall fairness in relations between distributive and interactional fairness with turnover and job satisfaction. Moderated regression analysis showed that power distance likely have moderated role in relations between overall fairness with turnover likely.

  20. Fair Optimization and Networks: A Survey

    Directory of Open Access Journals (Sweden)

    Wlodzimierz Ogryczak

    2014-01-01

    Full Text Available Optimization models related to designing and operating complex systems are mainly focused on some efficiency metrics such as response time, queue length, throughput, and cost. However, in systems which serve many entities there is also a need for respecting fairness: each system entity ought to be provided with an adequate share of the system’s services. Still, due to system operations-dependant constraints, fair treatment of the entities does not directly imply that each of them is assigned equal amount of the services. That leads to concepts of fair optimization expressed by the equitable models that represent inequality averse optimization rather than strict inequality minimization; a particular widely applied example of that concept is the so-called lexicographic maximin optimization (max-min fairness. The fair optimization methodology delivers a variety of techniques to generate fair and efficient solutions. This paper reviews fair optimization models and methods applied to systems that are based on some kind of network of connections and dependencies, especially, fair optimization methods for the location problems and for the resource allocation problems in communication networks.

  1. Liquidity and Impact in Fair Markets

    OpenAIRE

    Jaisson, Thibault

    2015-01-01

    We develop a theory which applies to any market dynamics that satisfy a fair market assumption on the nullity of the average profit of simple market making strategies. We show that for any such fair market, there exists a martingale fair price which corresponds to the average liquidation value (at the ask or the bid) of an infinitesimal quantity of stock. We show that this fair price is a natural reference price to compute the ex post gain of limit orders. Using only the fair market assumptio...

  2. Customizing Fair Use Transplants

    Directory of Open Access Journals (Sweden)

    Peter K. Yu

    2018-02-01

    Full Text Available In the past decade, policymakers and commentators across the world have called for the introduction of copyright reform based on the fair use model in the United States. Thus far, Israel, Liberia, Malaysia, the Philippines, Singapore, South Korea, Sri Lanka and Taiwan have adopted the fair use regime or its close variants. Other jurisdictions such as Australia, Hong Kong and Ireland have also advanced proposals to facilitate such adoption. This article examines the increasing efforts to transplant fair use into the copyright system based on the U.S. model. It begins by briefly recapturing the strengths and weaknesses of legal transplants. The article then scrutinizes the ongoing effort to transplant fair use from the United States. Specifically, it identifies eight modalities of transplantation. This article concludes with five lessons that can be drawn from studying the ongoing transplant efforts.

  3. Fair weather atmospheric electricity

    International Nuclear Information System (INIS)

    Harrison, R G

    2011-01-01

    Not long after Franklin's iconic studies, an atmospheric electric field was discovered in 'fair weather' regions, well away from thunderstorms. The origin of the fair weather field was sought by Lord Kelvin, through development of electrostatic instrumentation and early data logging techniques, but was ultimately explained through the global circuit model of C.T.R. Wilson. In Wilson's model, charge exchanged by disturbed weather electrifies the ionosphere, and returns via a small vertical current density in fair weather regions. New insights into the relevance of fair weather atmospheric electricity to terrestrial and planetary atmospheres are now emerging. For example, there is a possible role of the global circuit current density in atmospheric processes, such as cloud formation. Beyond natural atmospheric processes, a novel practical application is the use of early atmospheric electrostatic investigations to provide quantitative information on past urban air pollution.

  4. Children develop a veil of fairness

    DEFF Research Database (Denmark)

    Shaw, Alex; Montinari, Natalia; Piovesan, Marco

    2014-01-01

    Previous research suggests that children develop an increasing concern with fairness over the course of development. Research with adults suggests that the concern with fairness has at least 2 distinct components: a desire to be fair and a desire to signal to others that they are fair. We explore......INFO Database Record (c) 2013 APA, all rights reserved)....

  5. Desarrollo de competencias digitales a través del aprendizaje activo en contextos universitarios con ambientes m-learning

    OpenAIRE

    Agila Palacios, Martha Vanessa

    2015-01-01

    El objetivo de esta investigación es analizar el desarrollo de competencias digitales en estudiantes universitarios de modalidad abierta y a distancia, con experiencia en el uso de la tableta digital como herramienta de estudio, con la integración de aprendizaje activo en ambientes m-learning, con el fin de determinar el impacto del uso de las tecnologías móviles y la identificación de enfoques pedagógicos y didácticos de calidad para mejorar los aprendizajes.

  6. Towards a Fair Global Economic Regime?

    DEFF Research Database (Denmark)

    Staricco, Juan Ignacio

    . The further exploration of Fair Trade’s political and ideological dimensions sheds light on the reasons behind the system’s current limitations. The analysis shows that Fair Trade offers very limited improvements compared to the conventional economy. Additionally, for the Argentinean wine industry, Fair Trade......This dissertation offers an assessment of Fair Trade’s transformative potential through an empirical examination of the case of Fair Trade wine produced in Argentina and consumed in the United Kingdom. Guided by a dialectical understanding of the research process, the analysis is done at various...

  7. Género, estado civil y la acumulación de activos en el Ecuador: una mirada a la violencia patrimonial

    Directory of Open Access Journals (Sweden)

    Carmen Diana Deere

    2014-12-01

    Full Text Available Aunque los derechos de propiedad de las mujeres en Ecuador son relativamente fuertes, en la práctica estos derechos no siempre se cumplen, por lo que genera violencia patrimonial contra ellas. Esta es una de las razones por lo cual, según nuestra encuesta de hogares sobre los activos a nivel nacional, el valor de los activos de las mujeres en promedio es menor en comparación con los hombres. A la vez, hay grandes variaciones en el nivel de riqueza promedio dependiendo del estado civil (siendo mucho más alta entre los que están casados en comparación con los que están en una unión consensual, y en lo agudo de la brecha de género (ésta siendo mayor entre los casados, viudos y separados. A través de la información recogida durante la fase cualitativa de la investigación en tres provincias, proponemos ilustrar cómo se generan estas brechas de género en la riqueza según el estado civil y como estas pueden ser el resultado de la violencia patrimonial.

  8. Perfil de los usuarios activos y finales de clubes deportivos de Bogotá D. C.

    Directory of Open Access Journals (Sweden)

    Billy Crissien

    2010-08-01

    hacia los clubes en las diferentes disciplinas deportivas y analizar el caso particular de los hinchas de equipos profesionales. Para esto, se desarrolló una investigación descriptiva con encuestas a 336 usuarios activos y finales de clubes deportivos en la ciudad de Bogotá. Los resultados muestran un perfil diferencial para jugadores y espectadores a nivel de estilo de vida, hábitos saludables y patrón de interacción con los eventos deportivos. Los hinchas de los equipos profesionales de fútbol poseen un perfil similar al de los usuarios finales de los clubes de otras disciplinas, pero evidencian un nivel de involucramiento mucho más alto.

  9. Determinación espectrofotométrica de un producto activo zeolítico en materia prima y tabletas vaginales

    Directory of Open Access Journals (Sweden)

    Mercedes Machuá Veitía

    1999-12-01

    Full Text Available El empleo de productos activos zeolíticos como fármacos de acción específica requiere el desarrollo de técnicas analíticas para el control de la calidad de las formas terminadas. Se desarrolló y validó un método espectrofotométrico de análisis para una zeolita activada con cinc (PAZ-ZZ a partir de la reacción con zincón. Se evaluó la linealidad, precisión, exactitud y especificidad del método propuesto. La técnica se aplicó posteriormente al análisis de materia prima PAZ-ZZ y tabletas vaginales que contienen este principio activo; los resultados se compararon con los obtenidos para espectroscopia de absorción atómica.The use of active zeolitic products as drugs of specific action requires the development of analytical techniques to control the quality of the finished product. A spectrophotometric method of analysis was validated for a zinc?activated zeolite (PAZ-ZZ, starting from the reaction with zincum. The lineality, precision, exactitude and specificity of the proposed method were evaluated. This technique was later applied to the analysis of PAZ-ZZ raw material and vaginal tablets containing this active principle. The results were compared with those obtained for atomic absortion spectroscopy.

  10. What is a fair CO2 tax increase? On fair emission reductions in the transport sector

    International Nuclear Information System (INIS)

    Hammar, Henrik; Jagers, Sverker C.

    2007-01-01

    We examine how individual preferences for fair reductions of carbon dioxide (CO 2 ) emissions affect the support for increases in the CO 2 tax on gasoline and diesel. We assume that people not only care about their own material welfare, but also have preferences for fairness in policy design, and we explore the implications using original data from a mail questionnaire sent to a representative sample of the Swedish population. The main result is that fairness in policy design does matter. Those respondents who adhere to a fairness principle tend to be relatively more positive to increases in the CO 2 tax. One possible explanation for this result is that there is a relatively high degree of reciprocity regarding the origin of emissions and the fairness regarding who should bear the burden of CO 2 reductions. Via a split sample analysis, we also find that the relative importance of fairness principles is dependent upon whether one uses a car often or not. This sheds light on the potential goal conflict between the importance of fairness principles and self-interest in the form of a need for private car transportation. (author)

  11. Elaboración de criterios para la transformación de pasivos mineros en activos socio-ambientales sostenibles.

    OpenAIRE

    Cedrón Lassús, Mario Fernando

    2013-01-01

    La presente tesis ha sido desarrollada con la finalidad de proponer criterios para una solución innovadora, sostenible y sustentable al problema de los pasivos ambientales mineros. El objetivo principal es establecer los criterios adecuados para que la etapa de cierre de minas culmine con la generación de un activo minero que puede ser una fuente de generación de recursos, y en este caso proponer la creación del Cite minería y medioambiente en las instalaciones de la mina Colquirumi que cu...

  12. Measuring and Controlling Fairness of Triangulations

    KAUST Repository

    Jiang, Caigui; Gü nther, Felix; Wallner, Johannes; Pottmann, Helmut

    2016-01-01

    of fairness must take new aspects into account. We use concepts from discrete differential geometry (star-shaped Gauss images) to express fairness, and we also demonstrate how fairness can be incorporated into interactive geometric design of triangulated

  13. Fair Value Bewertung von zedierten Reserven

    OpenAIRE

    Heep-Altiner, Maria; Hoos, Sebastian; Krahforst, Christoph

    2014-01-01

    Für Schadenreserven existieren keine hinreichend fungiblen Märkte und somit auch keine Marktpreise im klassischen Sinn. Für eine Fair Value Bewertung bedarf es also eines geeigneten Modellansatzes. In der Schadenversicherung wird üblicher- weise der Transaktionswert modelliert, wobei hier die korrekte Modellierung der Kapitalkosten einer der zentralen Punkte ist. Der Fair Value der zedierten Reserven kann als Differenz zwischen dem Fair Value der Bruttoreserven und dem Fair Value der Nettores...

  14. Filtro activo paralelo para compensación de factor de potencia y distorsión armónica en aplicaciones industriales / Shunt active filter for power factor and harmonic distortion compensation on industrial application

    OpenAIRE

    López Santos, Oswaldo

    2010-01-01

    Los filtros activos de potencia, son hoy en día, la solución más atractiva para la reducción de las problemáticas de armónicos y energía reactiva en las redes eléctricas, debido a la gran cantidad de convertidores electrónicos contaminantes instalados en las décadas anteriores. Por esta razón y con especial interés en la necesidad del aprovechamiento eficiente y responsable de los recursos, es trabajo pertinente y necesario el estudio de los filtros activos de potencia. El mencionado estudio ...

  15. Assortiment-kanaalmatch voor biologische fair tradeproducten

    NARCIS (Netherlands)

    LEI,

    2008-01-01

    Stichting FairBites ontwikkelt middels een innovatief organisatiemodel biologische en fair trade voedingsproducten voor de out-of-home (OOH) markt. Deze producten zijn zeer beperkt beschikbaar in dit marktsegment dat ± 35% van de voedingsmarkt vertegenwoordigd. FairBites richt zich op jong

  16. FAIR VALUE ACCOUNTING AND EARNINGS MANAGEMENT

    OpenAIRE

    Pei-Hui Hsu; Youan (Robert) Lin

    2016-01-01

    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 ...

  17. Indian participation in FAIR accelerator facility

    International Nuclear Information System (INIS)

    Sur, Amitava

    2015-01-01

    India is a founder member of the FAIR-GmbH, the upcoming International Accelerator Facility at Darmstadt, Germany. Indian participation at FAIR is being funded jointly by the Department of Science and Technology (DST) and the Department of Atomic Energy (DAE). Indo- FAIR Coordination Centre at Bose Institute (BI-IFCC) is coordinating the Indian efforts of both in-kind contribution as well as experimental programmes at FAIR. FAIR aims for beams of stable and unstable nuclei as well as antiprotons in a wide range of intensities and energies. A superconducting double-synchrotron SIS100/300 with a circumference of 1,100 meters and with magnetic rigidities of 100 and 300 Tm, respectively, is at the heart of the FAIR accelerator facility. The existing GSI accelerators UNILAC and SIS18 will serve as an injector. Adjacent to the large double- synchrotron is a complex system of storage- cooler rings and experiment stations, including a superconducting nuclear fragment separator (Super-FRS) and an antiproton production target. FAIR will supply rare isotope beams (RIBs) and antiproton beams. In FAIR accelerator facility up to four research programs can be run in a parallel mode. The multidisciplinary research program covers the fields of QCD studies with cooled beams of antiprotons, nucleus nucleus collisions at highest baryon density, nuclear structure and nuclear astrophysics investigations with nuclei far off stability, high density plasma physics, atomic and material science studies, radio-biological and other application-oriented studies will contribute in providing in-kind items both for the accelerator and the experiments. As per current plans Indian in kind contributions include: Power Converters, Superconducting Magnets, Beam Stopper, Vacuum Chamber. A short sample from an Indian Industry has been tested successfully at FAIR. Indian participation in building the accelerator components for FAIR is presented

  18. Measuring and Controlling Fairness of Triangulations

    KAUST Repository

    Jiang, Caigui

    2016-09-30

    The fairness of meshes that represent geometric shapes is a topic that has been studied extensively and thoroughly. However, the focus in such considerations often is not on the mesh itself, but rather on the smooth surface approximated by it, and fairness essentially expresses a mesh’s suitability for purposes such as visualization or simulation. This paper focusses on meshes in the architectural context, where vertices, edges, and faces of meshes are often highly visible, and any notion of fairness must take new aspects into account. We use concepts from discrete differential geometry (star-shaped Gauss images) to express fairness, and we also demonstrate how fairness can be incorporated into interactive geometric design of triangulated freeform skins.

  19. Fair innings.

    Science.gov (United States)

    Bognar, Greg

    2015-05-01

    In many societies, the aging of the population is becoming a major problem. This raises difficult issues for ethics and public policy. On what is known as the fair innings view, it is not impermissible to give lower priority to policies that primarily benefit the elderly. Philosophers have tried to justify this view on various grounds. In this article, I look at a consequentialist, a fairness-based, and a contractarian justification. I argue that all of them have implausible implications and fail to correspond to our moral intuitions. I end by outlining a different kind of consequentialist justification that avoids those implications and corresponds better to our considered moral judgments. © 2014 John Wiley & Sons Ltd.

  20. Strategy intervention for the evolution of fairness.

    Directory of Open Access Journals (Sweden)

    Yanling Zhang

    Full Text Available The 'irrational' preference for fairness has attracted increasing attention. Although previous studies have focused on the effects of spitefulness on the evolution of fairness, they did not consider non-monotonic rejections shown in behavioral experiments. In this paper, we introduce a non-monotonic rejection in an evolutionary model of the Ultimatum Game. We propose strategy intervention to study the evolution of fairness in general structured populations. By sequentially adding five strategies into the competition between a fair strategy and a selfish strategy, we arrive at the following conclusions. First, the evolution of fairness is inhibited by altruism, but it is promoted by spitefulness. Second, the non-monotonic rejection helps fairness overcome selfishness. Particularly for group-structured populations, we analytically investigate how fairness, selfishness, altruism, and spitefulness are affected by population size, mutation, and migration in the competition among seven strategies. Our results may provide important insights into understanding the evolutionary origin of fairness.

  1. 7 CFR 51.1831 - Fairly firm.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Fairly firm. 51.1831 Section 51.1831 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... Standards for Grades of Florida Tangerines Definitions § 51.1831 Fairly firm. Fairly firm means that the...

  2. 7 CFR 51.774 - Fairly firm.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Fairly firm. 51.774 Section 51.774 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... Standards for Grades of Florida Grapefruit Definitions § 51.774 Fairly firm. Fairly firm means that the...

  3. 7 CFR 51.2843 - Fairly firm.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Fairly firm. 51.2843 Section 51.2843 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... Fairly firm. Fairly firm means that the onion may yield slightly to moderate pressure but is not...

  4. 7 CFR 51.3204 - Fairly firm.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Fairly firm. 51.3204 Section 51.3204 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... Standards for Grades of Bermuda-Granex-Grano Type Onions Definitions § 51.3204 Fairly firm. Fairly firm...

  5. 7 CFR 51.1167 - Fairly firm.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Fairly firm. 51.1167 Section 51.1167 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... Standards for Grades of Florida Oranges and Tangelos Definitions § 51.1167 Fairly firm. Fairly firm as...

  6. Efecto de un programa de estiramientos activos en jugadoras de fútbol sala de alto rendimiento

    Directory of Open Access Journals (Sweden)

    Francisco Ayala

    2010-01-01

    Full Text Available El propósito de este estudio fue determinar la progresión de la flexibilidad isquiosural a través del rango de movimiento (ROM de la flexión de cadera antes (línea base de la flexión de cadera, duración 6 semanas, durante (efecto de un programa de estiramientos, duración 8 semanas y después (mantenimiento de la flexibilidad, duración 4 semanas de un programa de estiramientos activos de 8 semanas en jugadoras de alto rendimiento de fútbol sala. Material y método: 10 jugadoras de fútbol sala de alto rendimiento adultas jóvenes completaron este estudio. Un diseño longitudinal, temporal, ininterrumpido de medidas repetidas fue utilizado. Todas las jugadoras llevaron a cabo un programa de estiramientos de 8 semanas. El test unilateral de elevación de la pierna recta fue empleado para evaluar el ROM de la flexión de cadera a las 0, 2, 4 y 6 semanas antes del programa de estiramientos, durante el programa de estiramientos, semanas 2, 4, 6 y 8; y a las 2 y 4 semanas después del cese del programa de estiramientos. Resultados y conclusiones: el análisis de la fase inicial reveló que la línea base del ROM de la flexión de cadera tenía una tendencia irregular, con valores máximos de la flexibilidad isquiosural tanto positivos como negativos. El programa de estiramientos activos de 8 semanas aumentó el ROM de la flexión de cadera un 25,96±8,76%. Cuatro semanas después del cese del programa de estiramientos, el ROM de la flexión de cadera mostró un descenso significativo del 7,9%.

  7. Marketingová komunikace fair trade

    OpenAIRE

    Nídlová, Michaela

    2013-01-01

    This thesis focuses on how fair trade and its brand are communicated on the market. The theoretical part describes the basic concepts of marketing, marketing communication and marketing research. The practical part describes the general meaning of fair trade and its main principles and goals. The following section is devoted to the analysis of recent marketing activities. The main research investigates the level of knowledge of fair trade among Czech consumers. The conclusion summarizes the r...

  8. 7 CFR 51.705 - Fairly firm.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Fairly firm. 51.705 Section 51.705 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... § 51.705 Fairly firm. Fairly firm as applied to common oranges, means that the fruit may be slightly...

  9. 7 CFR 51.1012 - Fairly firm.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Fairly firm. 51.1012 Section 51.1012 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... Standards for Persian (Tahiti) Limes Definitions § 51.1012 Fairly firm. Fairly firm means that the fruit is...

  10. Fair

    CERN Multimedia

    2005-01-01

    The 'Presses Polytechniques Universitaires Romandes' is organising a book exhibition. The major topics covered will be science and technology. The fair will take place in the foyer of the main building (building 60), and will be open from 10am - 4pm on 5th July 2005.

  11. 7 CFR 51.643 - Fairly firm.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Fairly firm. 51.643 Section 51.643 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing...) Definitions § 51.643 Fairly firm. Fairly firm means that the fruit may be slightly soft, but not bruised, and...

  12. El turismo activo en España. Identificación de la calidad del servicio en las empresas

    Directory of Open Access Journals (Sweden)

    Lázaro Mediavilla Saldaña

    2016-06-01

    Full Text Available Fue en 2012 cuando se finalizó el diseño de la herramienta para la identificación de la calidad en el servicio de las empresas de turismo activo, la llamada herramienta valorativa HEVA. En el 2013, se lanzó la propuesta a todas las empresas de turismo activo registradas en las 52 oficinas de turismo de las provincias del territorio nacional, y se obtuvo un registro de 918 empresas activas, de las cuales se han utilizado 186 para este estudio. HEVA analiza tres aspectos fundamentales: la identificación del perfil sectorial de las empresas, la valoración de los parámetros que reconocen la calidad del servicio y la percepción del responsable de la empresa en relación con lo que la clientela identifica como calidad del servicio que presta. Aspectos clave para conocer y poder determinar procesos que ayuden a la dirección de las empresas. A modo de conclusiones, las entidades consideran que está más reconocida su actividad empresarial dentro del sector del turismo (80,6 % que del deporte. En cuanto a la valoración de los parámetros de calidad en el servicio, se identifica que el parámetro de los recursos humanos obtiene el mayor reconocimiento (97,7 %. Y referente a la percepción del responsable de la empresa, hay diferencias significativas para la clientela en elementos como el tratamiento de las reclamaciones y los productos complementarios.

  13. FAIR VALUE: UTILITY AND LIMITS

    OpenAIRE

    Valentin Gabriel Cristea

    2015-01-01

    This paper presents the utility and the limits of the fair value. We believe that any new product must be tried and tested before being imposed on the market and must be accepted by all potential users and those who will be affected, directly or indirectly and its advantages, disadvantages, risks, its cost must be predetermined and analyzed in a comprehensive and objective.We ask: Do financial statements at fair value meet users' expectations? The requirement to use fair value pricing mode...

  14. Caracterización del efecto anticanceroso e identificación de dianas moleculares de principios activos procedentes de "Serratia marcescens"

    OpenAIRE

    Soto Cerrato, Vanessa

    2007-01-01

    Este trabajo de tesis presenta la caracterización del efecto anticanceroso y la identificación de dianas moleculares de principios activos procedentes de la bacteria "Serratia marcescens". En particular, se ha evaluado la capacidad anticancerosa "in vitro" y "ex vivo" del ciclodepsipéptido serratamolide (AT514) en varias células cancerosas y no cancerosas de diverso origen tisular, obteniendo una mayor sensibilidad al tratamiento por parte de las células cancerosas. También hemos realizado es...

  15. Social Accounting and Unethical Behavior: Does Looking Fair Undermine Actually Being Fair?

    OpenAIRE

    Hong, Michelle Chiawei

    2016-01-01

    In organizations, it is inevitable that some business activities might seem unfair to subordinates. Social accounts—the explanations managers give their subordinates for those decisions—are known to be a useful tool for managing subordinates’ fairness concerns. Over three decades of research, we learn that social accounts are effectiveness in improving subordinates’ fairness perceptions and reducing their negative reactions. Yet, we have only limited understanding about how social accounts...

  16. Investigación sobre el efecto de la temperatura en los procesos biológicos por fangos activos

    OpenAIRE

    Francisco Díaz, Juan Pablo de

    2003-01-01

    Durante la presente Investigación se ha estudiado el efecto que produce la temperatura en los procesos de depuración biológica por fangos activos, desarrollando la influencia de dicho factor en cada una de las etapas de la línea de agua de una estación depuradora. - Pretratamiento - Decantación Primaria - Reactor Biológico - Decantación Secundaria Se ha considerado que los efectos de la temperatura en los procesos meramente físicos, son mínimos, únicamente provocados por la variación de la de...

  17. Corrección del factor de potencia en una carga no lineal utilizando filtro activo y control SVPWM

    OpenAIRE

    Arias Chablé, Enrique

    2006-01-01

    El presente trabajo de tesis tiene la finalidad fundamental de presentar el análisis y simulación de una topología de filtro activo de potencia controlado por Modulación de Ancho de Pulso, usando la técnica del Vector Espacio (Space Vector Pulse Wide Modulation, SVPWM), para corregir el factor de potencia de un sistema de distribución de energía eléctrica con una carga no lineal. En el primer capítulo se hace una revisión de los conceptos fundamentales de calidad de la e...

  18. The FAIR start

    International Nuclear Information System (INIS)

    Stoecker, H.; Sturm, C.

    2011-01-01

    At the 4th of October 2010 nine countries signed the international agreement on the construction of the Facility for Antiproton and Ion Research, FAIR. Adjacent to the existing accelerator complex of the GSI Helmholtz Centre for Heavy Ion Research at Darmstadt/Germany, FAIR substantially expands research goals and technical possibilities. It will provide worldwide unique accelerator and experimental facilities allowing for a large variety of unprecedented fore-front research in hadron, nuclear, atomic and plasma physics as well as applied sciences which will be described in this article briefly.

  19. The ELISe experiment at FAIR

    International Nuclear Information System (INIS)

    Simon, H.

    2007-01-01

    In this paper the novel ELectron Ion scattering in a Storage ring (eA-collider) experiment that is part of the baseline of FAIR[http://www.gsi.de/fair/reports/btr.html] will be discussed in terms of future prospects in a viable physics programme[http://www.gsi.de/documents/DOC-2006-Mar-118-1.pdf, http://www.gsi.de/fair/experiments/ELISe/] that will be feasible for the first time, making use of a clean purely electromagnetic probe in conjunction with unstable secondary beams, the electron

  20. Volatility as a downside of fairness

    OpenAIRE

    Leibfried, Peter; Zimmermann, Marc-Daniel

    2008-01-01

    Accounting Standards increasingly require financial instruments such as stocks, derivatives and structured products to be measured at fair value. As fair values represent a financial instrument's market value, price fluctuations find their way into financial statements. Even though fair value measurement provides useful information about the current value of a corporation's assets, it also increases the volatility of earnings.

  1. Trade Fairs, Markets and Fields

    DEFF Research Database (Denmark)

    Moeran, Brian

    2011-01-01

    This article describes how trade fairs act as a framing mechanism that enables participants to come together for the exchange of goods and services and to perceive themselves as acting in a social field. This way, trade fairs make markets possible. Based on ongoing participant observation at book....../material, social, situational, content/appreciative, and the use value of goods, values which are then equated with a commodity exchange value in the form of price. Trade fairs frame order, but they are also events where the respective field might be reconfigurated. The contingency of personal interaction...

  2. Affect and fairness in economics

    NARCIS (Netherlands)

    van Winden, F.A.A.M.

    2007-01-01

    A strained relationship exists between mainstream economics and ethics. Over the last decade, behavioral economists have strongly argued for the importance of fairness in motivating behavior, based on substantial experimental evidence. Two main approaches to the modeling of fairness have been

  3. Envejecimiento activo en personas con enfermedad de Alzheimer en la Residencia Nicolás Rodríguez de Olmedo (Valladolid)

    OpenAIRE

    Callejo Casquete, Amanda

    2014-01-01

    Debido al aumento considerable de la población anciana en la actualidad y a su vinculación con las diferentes demencias, y en especial con la enfermedad del Alzheimer, el presente trabajo de fin de grado pretende que la sociedad tome conciencia de la importancia del envejecimiento activo, proyectando una imagen positiva de las personas mayores. El presente trabajo, haciendo hincapié en la importancia que conlleva desarrollar unos hábitos de vida saludable tanto física como mentalmente, plante...

  4. Evaluating lineup fairness: Variations across methods and measures

    OpenAIRE

    Mansour, Jamal K; Beaudry, Jennifer L; Kalmet, Natalie; Bertrand, Michelle I; Lindsay, R C L

    2017-01-01

    Triers of fact sometimes consider lineup fairness when determining the suggestiveness of an identification procedure. Likewise, researchers often consider lineup fairness when comparing results across studies. Despite their importance, lineup fairness measures have received scant empirical attention and researchers inconsistently conduct and report mock-witness tasks and lineup fairness measures. We conducted a large-scale, online experiment (N = 1010) to examine how lineup fairness measures ...

  5. FAIR PLAY I N TURKISH SOCIAL LIFE

    Directory of Open Access Journals (Sweden)

    Mikail TEL

    2014-07-01

    Full Text Available We can say that we start hearing term of fair play since last 30 years in our country. While it is a sportive term it also represents respectfulness toward all mutual rights, symbol of being just and honest also we can determine it as basic moral values wh ich needs to be practise. Expression and teaching of Fair play fact starts with family and it needs to be thought as a life discipline which should appear in society. Term of Fair play isn‟t only an organizing term for sportive interrelations it also ne eds to be taken as a cultural fact. It is a way of life. Term of Fair play is a way of thinking and acting so it is is above all of sport branches. It is behaviors and emotions which are accepted as conditions of being a perfect human being by Turkish society. Purpose of this study is to investigate perspective of Turkish society toward Fair play and find lived / real fair play events to set as sample. Term of Fair play, cultural values among Turkish society and real Fair play events had been studied carefully within the theorical scope. This research is a theorical study. Screening the resources used as method for this study. Tried to investigate works, articles and researches had been done about this field and interpret the facts which can be acc epted as sample for Fair play.

  6. Issues in Fair Value Accounting under IFRS

    OpenAIRE

    Bischof, Jannis

    2008-01-01

    The dissertation presents theoretical evidence for inconsistencies in fair value accounting under IFRS, experimental evidence for biases in risk perception of fair values and empirical evidence for discretion in banks' disclosure policies with respect to fair value measurement.

  7. FAIR VALUE: UTILITY AND LIMITS

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel Cristea

    2015-05-01

    Full Text Available This paper presents the utility and the limits of the fair value. We believe that any new product must be tried and tested before being imposed on the market and must be accepted by all potential users and those who will be affected, directly or indirectly and its advantages, disadvantages, risks, its cost must be predetermined and analyzed in a comprehensive and objective.We ask: Do financial statements at fair value meet users' expectations? The requirement to use fair value pricing model that was carrying was not accompanied by a parallel examination of its impact on the presentation of accounts.

  8. Chemical modeling of formation water of the active Luna, Tabasco; Modelacion quimica de aguas de formacion del activo Luna, Tabasco

    Energy Technology Data Exchange (ETDEWEB)

    Barragan R, Rosa M; Portugal M, Enrique; Arellano G, Victor M. [Instituto de Investigaciones Electricas, Cuernavaca, Morelos (Mexico); Martinez A, Ana E; Ascencio C, Fernando [Petroleos Mexicanos (Mexico)

    2001-07-01

    From the data of chemical composition of the water, the chemical equilibrium at a given temperature can be modeled for, later, obtain the saturation indexes of characteristic minerals with the intention of knowing or predict which phases can form the deposits. The Gerencia de Productividad de Pozos (GPP) of the Subdivision of Technology and Professional Development (STDP) of PEMEX, has among its objectives to promote studies tending to solve problematic that affect the wells productivity, reason why it showed interest in making a study of chemical modeling of formation waters of the Active Luna, in order to know the saturation state of the main mineral phases. This way a joint project was executed in 1997 among the GPP, the Active of Production Luna of PEMEX and the Gerencia de Geotermia of the IIE. The objectives of the project were: (a) sampling and physicochemical characterization of waters pertaining to oil wells of the Actives of Production Luna, and (b) modeling of the chemical equilibrium at well head and deposit conditions to obtain saturation indexes of characteristic minerals of hydrothermal systems, in order to predict the mineral phases that can be found in superficial and deep incrustations. [Spanish] A partir de los datos de composicion quimica del agua, pude modelarse el equilibrio quimico a una temperatura dada para, posteriormente, obtener los indices de saturacion de los minerales caracteristicos con el objeto de conocer o predecir cuales fases pueden formar los depositos. La Gerencia de Productividad de Pozos (GPP) de la Subdireccion de Tecnologia y Desarrollo Profesional (STDP) de Pemex, tiene entre sus objetivos promover estudios tendientes a resolver problematicas que impactan la productividad de los pozos, por lo que mostro interes en realizar un estudio de modelacion quimica de las aguas de formacion del Activo Luna, con el proposito de conocer el estado de saturacion de las principales fases minerales. De esta forma se realizo un proyecto

  9. Hacia un análisis cognitivo del cambio conductual: el comportamiento social pro activo

    Directory of Open Access Journals (Sweden)

    Manolete S. Moscoso

    1996-06-01

    Full Text Available Este artículo presenta un análisis del Comportamiento Social Pro Activo utilizando como modelo la teoría del aprendizaje social. Se revisa el concepto de autoeficacia, originalmente propuesto por Bandura, y se hace referencia a variables de tipo cognitivo tales como los sistemas de valores y creencias. Se examinan las distinciones entre el temor al fracaso, al éxito, al rechazo, y su relación con el proceso de autosabotaje. Asimismo se discute la importancia de la transformación del significado y sus beneficios en la extinción del temor. Se presenta un modelo conceptual del control de los estados emocionales y sus implicancias en el proceso de la acción. Finalmente, se describen las premisas fundamentales del Condicionamiento Neurofisiológico Asociativo como un programa terapéutico que facilita el manejo de los estados emocionales de la persona.

  10. FAIR VALUE IMPLICATIONS ON ROMANIAN CAPITAL MARKET

    OpenAIRE

    Ciprian-Dan COSTEA

    2014-01-01

    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 informatio...

  11. Cambios en la aptitud física en un grupo de mujeres adultas mayores bajo el modelo de envejecimiento activo

    Directory of Open Access Journals (Sweden)

    Jorge Enrique Correa Bautista

    2012-01-01

    Objetivo. El propósito de la investigación fue describir los cambios en la aptitud física posterior a un programa de intervención de actividad física basado en el modelo de envejecimiento activo en 21 sujetos de al menos 60 años, de una localidad  de la ciudad de Bogotá-Colombia. Material y métodos. Estudio descriptivo, serie de casos, que analizó cambios en los componentes de la aptitud física, luego de la implementación de un programa de actividad física, con duración igual o mayor a una hora por día, cinco días por semana, durante 12 semanas. Se aplicó la batería Senior Fitness Test (SFT y la encuesta de comportamiento frente a la  actividad física de Bess Marcus, previo consentimiento informado de los sujetos participantes. Resultados. La evaluación final mostró cambios estadísticamente significativos con un IC 95% en las variables medidas como: peso, índice de masa corporal, perímetro abdominal, porcentaje graso (porcentaje magro, fuerza flexibilidad resistencia cardiovascular y agilidad. Conclusiones. Los programas de actividad física basados en el modelo de envejecimiento activo proporcionan cambios en la aptitud física especialmente en la fuerza de resistencia, la resistencia aeróbica, la agilidad motora, la  flexibilidad y la composición corporal.

  12. Toddlers Selectively Help Fair Agents

    Directory of Open Access Journals (Sweden)

    Luca Surian

    2017-06-01

    Full Text Available Previous research showed that infants and toddlers are inclined to help prosocial agents and assign a positive valence to fair distributions. Also, they expect that positive and negative actions directed toward distributors will conform to reciprocity principles. This study investigates whether toddlers are selective in helping others, as a function of others’ previous distributive actions. Toddlers were presented with real-life events in which two actresses distributed resources either equally or unequally between two puppets. Then, they played together with a ball that accidentally fell to the ground and asked participants to help them to retrieve it. Participants preferred to help the actress who performed equal distributions. This finding suggests that by the second year children’s prosocial actions are modulated by their emerging sense of fairness.HighlightsToddlers (mean age = 25 months are selective in helping distributors.Toddlers prefer helping a fair rather than an unfair distributor.Toddlers’ selective helping provides evidence for an early sense of fairness.

  13. Fair value assessment – valences and limitations

    OpenAIRE

    Cozma Ighian Diana; Nistor Cristina Silvia

    2010-01-01

    In recent years, FASB and IASB have intensified research on fair value measurements and planned to further expand the scope of applicability of fair value measurements. However, organizations responsible for formulating the principles, enterprises, social bodies and academia are locked in a dispute over the advantages and disadvantages of fair value measurements, and no consensus has been reached yet. This paper explores the arguments for and against fair value and tries to find out whether a...

  14. 24 CFR 125.501 - Fair Housing Organizations Initiative.

    Science.gov (United States)

    2010-04-01

    ... Initiative. 125.501 Section 125.501 Housing and Urban Development Regulations Relating to Housing and Urban... FAIR HOUSING FAIR HOUSING INITIATIVES PROGRAM § 125.501 Fair Housing Organizations Initiative. (a) The Fair Housing Organizations Initiative of the FHIP provides funding to develop or expand the ability of...

  15. Process evaluation of health fairs promoting cancer screenings.

    Science.gov (United States)

    Escoffery, Cam; Liang, Shuting; Rodgers, Kirsten; Haardoerfer, Regine; Hennessy, Grace; Gilbertson, Kendra; Heredia, Natalia I; Gatus, Leticia A; Fernandez, Maria E

    2017-12-18

    Low income and uninsured individuals often have lower adherence to cancer screening for breast, cervical and colorectal cancer. Health fairs are a common community outreach strategy used to provide cancer-related health education and services. This study was a process evaluation of seven health fairs focused on cancer screening across the U.S. We conducted key-informant interviews with the fair coordinator and conducted baseline and follow-up surveys with fair participants to describe characteristics of participants as well as their experiences. We collected baseline data with participants at the health fairs and telephone follow-up surveys 6 months following the fair. Attendance across the seven health fairs ranged from 41 to 212 participants. Most fairs provided group or individual education, print materials and cancer screening during the event. Overall, participants rated health fairs as very good and participants reported that the staff was knowledgeable and that they liked the materials distributed. After the fairs, about 60% of participants, who were reached at follow-up, had read the materials provided and had conversations with others about cancer screening, and 41% talked to their doctors about screening. Based on findings from evaluation including participant data and coordinator interviews, we describe 6 areas in planning for health fairs that may increase their effectiveness. These include: 1) use of a theoretical framework for health promotion to guide educational content and activities provided, 2) considering the community characteristics, 3) choosing a relevant setting, 4) promotion of the event, 5) considerations of the types of services to deliver, and 6) evaluation of the health fair. The events reported varied in reach and the participants represented diverse races and lower income populations overall. Most health fairs offered education, print materials and onsite cancer screening. Participants reported general satisfaction with these events

  16. Do fair value adjustments influence dividend policy?

    NARCIS (Netherlands)

    Goncharov, I.; van Triest, S.

    2011-01-01

    We examine the impact of positive fair value adjustments on dividend policy. If fair value adjustments are transitory in nature and managers are able to assess their implications for future earnings, fair value adjustments in net income is expected to have no distribution consequences. However,

  17. High school science fair and research integrity

    Science.gov (United States)

    Dalley, Simon; Shepherd, Karen; Reisch, Joan

    2017-01-01

    Research misconduct has become an important matter of concern in the scientific community. The extent to which such behavior occurs early in science education has received little attention. In the current study, using the web-based data collection program REDCap, we obtained responses to an anonymous and voluntary survey about science fair from 65 high school students who recently competed in the Dallas Regional Science and Engineering Fair and from 237 STEM-track, post-high school students (undergraduates, 1st year medical students, and 1st year biomedical graduate students) doing research at UT Southwestern Medical Center. Of the post-high school students, 24% had competed in science fair during their high school education. Science fair experience was similar overall for the local cohort of Dallas regional students and the more diverse state/national cohort of post-high school students. Only one student out of 122 reported research misconduct, in his case making up the data. Unexpectedly, post-high school students who did not participate in science fair anticipated that carrying out science fair would be much more difficult than actually was the case, and 22% of the post-high school students anticipated that science fair participants would resort to research misconduct to overcome obstacles. No gender-based differences between students’ science fair experiences or expectations were evident. PMID:28328976

  18. Impacto de la aplicación del fair value en la volatilidad de la banca Brasileña: un estudio empírico

    Directory of Open Access Journals (Sweden)

    José Carlos Peréa Monteiro

    2006-04-01

    Full Text Available En este paper es analizado el impacto que ha tenido la adopción del valor razonable sobre la volatilidad de los resultados y fondos propios en los bancos de Brasil. La muestra estuvo constituida por 73 bancos que representaban, a Junio del 2002, el 95,93% del total de activos del sistema nacional. Se realizo un análisis comparativo entre las volatilidades, con y sin los efectos de la nueva regulación, e se indago para conocer si existe algún síntoma de utilización de prácticas para el alisamiento de los beneficios, relacionadas con las partidas de ajustes a valor razonable. Los resultados de esta investigación revelan que, al contrario de lo que se espera, el nuevo criterio en cuestión no ha incrementado las volatilidades y, por otro lado, han puesto en manifiesto síntomas de alisamiento de beneficios.In this paper, we analyze the impact of the adoption of fair value on the volatility of the results and reserves of Brazilian banks. The sample consisted of 73 banks, which represented, in June 2002, 95.93% of total assets in the national system. We conducted a comparative analysis between the volatilities, with and without the effects of the new regulation, and investigated if there is some symptom of utilization of practices for smoothing the benefits, related to the items of adjustments to fair value. The results of our research revealed that, as opposed to expectations, the new criterion in question has not increased volatility but, on the opposite, has exhibited symptoms of smoothing of benefits.

  19. Fair Value or Market Value?

    Directory of Open Access Journals (Sweden)

    Bogdan Cosmin Gomoi

    2014-12-01

    Full Text Available When taking into consideration the issue of defining the “fair value” concept, those less experimented in the area often fall in the “price trap”, which is considered as an equivalent of the fair value of financial structures. This valuation basis appears as a consequence of the trial to provide an “accurate image” by the financial statements and, also, as an opportunity for the premises offered by the activity continuing principle. The specialized literature generates ample controversies regarding the “fair value” concept and the “market value” concept. The paper aims to debate this issue, taking into account various opinions.

  20. 23 CFR 710.707 - Fair market value.

    Science.gov (United States)

    2010-04-01

    ... 23 Highways 1 2010-04-01 2010-04-01 false Fair market value. 710.707 Section 710.707 Highways... REAL ESTATE Concession Agreements § 710.707 Fair market value. A highway agency shall receive fair market value for any concession agreement involving a federally funded highway. ...

  1. MODELADO, DISEÑO Y CONSTRUCCIÓN DE UN SISTEMA ACTIVO DE CONTROL DE ESTABILIDAD DE BAJO COSTO PARA COHETES EXPERIMENTALES TIPO AFICIONADO

    OpenAIRE

    Jorge Alexander Aponte Rodríguez; Darío Amaya Hurtado; Astrid Rubiano Fonseca; Vladimir Prada Jiménez

    2010-01-01

    Este artículo presenta el modelado, diseño y construcción de un cohete tipo aficionado de bajo costo, empleando un sistema de control activo por medio de una tobera móvil para lograr una mayor estabilidad. Se plantean los métodos y procedimientos utilizados en el experimento, desarrollando el análisis, simulación e implementación de un prototipo de control para lograr una trayectoria de vuelo.

  2. MODELADO, DISEÑO Y CONSTRUCCIÓN DE UN SISTEMA ACTIVO DE CONTROL DE ESTABILIDAD DE BAJO COSTO PARA COHETES EXPERIMENTALES TIPO AFICIONADO

    Directory of Open Access Journals (Sweden)

    Jorge Alexander Aponte Rodríguez

    2010-01-01

    Full Text Available Este artículo presenta el modelado, diseño y construcción de un cohete tipo aficionado de bajo costo, empleando un sistema de control activo por medio de una tobera móvil para lograr una mayor estabilidad. Se plantean los métodos y procedimientos utilizados en el experimento, desarrollando el análisis, simulación e implementación de un prototipo de control para lograr una trayectoria de vuelo.

  3. 36 CFR 223.60 - Determining fair market value.

    Science.gov (United States)

    2010-07-01

    ... 36 Parks, Forests, and Public Property 2 2010-07-01 2010-07-01 false Determining fair market value... Determining fair market value. The objective of Forest Service timber appraisals is to determine fair market value. Fair market value is estimated by such methods as are authorized by the Chief, Forest Service...

  4. Does market competition explain fairness?

    Science.gov (United States)

    Descioli, Peter

    2013-02-01

    The target article by Baumard et al. uses their previous model of bargaining with outside options to explain fairness and other features of human sociality. This theory implies that fairness judgments are determined by supply and demand but humans often perceive prices (divisions of surplus) in competitive markets to be unfair.

  5. VALUATION TECHNIQUES USED IN FAIR VALUE MEASUREMENT

    Directory of Open Access Journals (Sweden)

    Cristina-Aurora, BUNEA-BONTAS

    2013-12-01

    Full Text Available Valuation of assets and liabilities involves significant judgements and estimates, especially when fair value measurement is required. Currently, IFRS 13 Fair Value Measurement offers a single and more comprehensive source of guidance that is applied to almost all fair value estimates. When measuring fair value of fixed assets, intangible assets, specified financial assets or liabilities, different valuation techniques may be used: the market approach, the cost approach and the income approach. This article reviews these techniques and points out that different valuation practices may provide different results depending on the item being fair valued and on the inputs used. Also it emphasizes that, in particular circumstances, there is the possibility that a certain technique may be more appropriate than other.

  6. Adaptive Filtering Queueing for Improving Fairness

    Directory of Open Access Journals (Sweden)

    Jui-Pin Yang

    2015-06-01

    Full Text Available In this paper, we propose a scalable and efficient Active Queue Management (AQM scheme to provide fair bandwidth sharing when traffic is congested dubbed Adaptive Filtering Queueing (AFQ. First, AFQ identifies the filtering level of an arriving packet by comparing it with a flow label selected at random from the first level to an estimated level in the filtering level table. Based on the accepted traffic estimation and the previous fair filtering level, AFQ updates the fair filtering level. Next, AFQ uses a simple packet-dropping algorithm to determine whether arriving packets are accepted or discarded. To enhance AFQ’s feasibility in high-speed networks, we propose a two-layer mapping mechanism to effectively simplify the packet comparison operations. Simulation results demonstrate that AFQ achieves optimal fairness when compared with Rotating Preference Queues (RPQ, Core-Stateless Fair Queueing (CSFQ, CHOose and Keep for responsive flows, CHOose and Kill for unresponsive flows (CHOKe and First-In First-Out (FIFO schemes under a variety of traffic conditions.

  7. FAIR - Baseline technical report. Executive summary

    International Nuclear Information System (INIS)

    Gutbrod, H.H.; Augustin, I.; Eickhoff, H.; Gross, K.D.; Henning, W.F.; Kraemer, D.; Walter, G.

    2006-09-01

    This document presents the Executive Summary, the first of six volumes comprising the 2006 Baseline Technical Report (BTR) for the international FAIR project (Facility for Antiproton and Ion Research). The BTR provides the technical description, cost, schedule, and assessments of risk for the proposed new facility. The purpose of the BTR is to provide a reliable basis for the construction, commissioning and operation of FAIR. The BTR is one of the central documents requested by the FAIR International Steering Committee (ISC) and its working groups, in order to prepare the legal process and the decisions on the construction and operation of FAIR in an international framework. It provides the technical basis for legal contracts on contributions to be made by, so far, 13 countries within the international FAIR Consortium. The BTR begins with this extended Executive Summary as Volume 1, which is also intended for use as a stand-alone document. The Executive Summary provides brief summaries of the accelerator facilities, the scientific programs and experimental stations, civil construction and safety, and of the workproject structure, costs and schedule. (orig.)

  8. Partner choice creates fairness in humans.

    Science.gov (United States)

    Debove, Stéphane; André, Jean-Baptiste; Baumard, Nicolas

    2015-06-07

    Many studies demonstrate that partner choice has played an important role in the evolution of human cooperation, but little work has tested its impact on the evolution of human fairness. In experiments involving divisions of money, people become either over-generous or over-selfish when they are in competition to be chosen as cooperative partners. Hence, it is difficult to see how partner choice could result in the evolution of fair, equal divisions. Here, we show that this puzzle can be solved if we consider the outside options on which partner choice operates. We conduct a behavioural experiment, run agent-based simulations and analyse a game-theoretic model to understand how outside options affect partner choice and fairness. All support the conclusion that partner choice leads to fairness only when individuals have equal outside options. We discuss how this condition has been met in our evolutionary history, and the implications of these findings for our understanding of other aspects of fairness less specific than preferences for equal divisions of resources. © 2015 The Author(s) Published by the Royal Society. All rights reserved.

  9. 25 CFR 700.61 - Fair market value.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Fair market value. 700.61 Section 700.61 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES General Policies and Instructions Definitions § 700.61 Fair market value. Fair market value shall mean the value...

  10. Book fair

    CERN Multimedia

    2006-01-01

    The Swiss academic publishing house 'Presses Polytechniques Universitaires Romandes'will be presenting its most recent scientific and technical publications at a book fair in the lobby of the Main Building (60) from 10 a.m. to 4 p.m. on Thursday 28 September 2006.

  11. Fair trade international surrogacy.

    Science.gov (United States)

    Humbyrd, Casey

    2009-12-01

    Since the development of assisted reproductive technologies, infertile individuals have crossed borders to obtain treatments unavailable or unaffordable in their own country. Recent media coverage has focused on the outsourcing of surrogacy to developing countries, where the cost for surrogacy is significantly less than the equivalent cost in a more developed country. This paper discusses the ethical arguments against international surrogacy. The major opposition viewpoints can be broadly divided into arguments about welfare, commodification and exploitation. It is argued that the only valid objection to international surrogacy is that surrogate mothers may be exploited by being given too little compensation. However, the possibility of exploitation is a weak argument for prohibition, as employment alternatives for potential surrogate mothers may be more exploitative or more harmful than surrogacy. It is concluded that international surrogacy must be regulated, and the proposed regulatory mechanism is termed Fair Trade Surrogacy. The guidelines of Fair Trade Surrogacy focus on minimizing potential harms to all parties and ensuring fair compensation for surrogate mothers.

  12. Developing fair compensation structures

    International Nuclear Information System (INIS)

    Trousdale, W.J.

    1998-01-01

    The issue of finding an effective way to incorporate Aboriginal values into the process of developing fair compensation structures was discussed. This paper discusses pricing intangible values using dollars, but it was emphasized that 'values' are whatever are important to us. Therefore, in order to achieve fair compensation, creative alternatives that are value-focused should be pursued. In addition to the more straight-forward monetary compensation, compensation could also be about avoiding losses, mitigating adverse impacts, achieving better communication, and promoting cultural understanding. 25 refs., 2 tabs

  13. Programas de ocio activo e infraestructura de esparcimiento (como elementos protectores en los estudios sobre violencia escolar

    Directory of Open Access Journals (Sweden)

    Ciria Salazar

    2016-01-01

    Full Text Available El presente texto hace una revisión de estudios y trabajos en América Latina, México y Colima sobre los aportes de las categorías ocio activo e infraestructura de esparcimiento en los estudios descriptivos y explicativos sobre violencia escolar. Incluirlos permitirá observar más allá de las dinámicas áulicas formales, pues podemos estudiar las relaciones, rupturas y crisis que se construyen en el patio, la cancha y las instalaciones comunitarias, así como los programas de esparcimiento en cada uno de los espacios mencionados. Ello ofrece la posibilidad de encontrar nuevos abordajes para trazar puentes seguros de convivencia e instalar una verdadera cultura de paz en la comunidad.

  14. 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.

  15. Universos y categorías de análisis del envejecimiento activo en los magacines de radio en España

    OpenAIRE

    Suay Madrid, Amparo

    2016-01-01

    Esta clasificación la hemos creado en la Universidad CEU Cardenal Herrera de Alfara del Patriarca en Valencia, a partir de una investigación centrada en el discurso del envejecimiento activo, en cuanto a calidad de vida, participación social e incremento de la ciudadanía. Para ello, hemos realizado un análisis empírico en los magacines de la radio española desde febrero de 2014 a enero de 2015, contemplando para ello dos muestras de programas. En estas muestras de program...

  16. Empowerment of Marginalized Producer Groups through Fair Trade ...

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

    Empowerment of Marginalized Producer Groups through Fair Trade Practices ... Fair Trade Forum India (FTF I) is the national network of fair trade ... An IDRC delegation will join international delegates and city representatives at the ICLEI ...

  17. Value Relevance of the Fair Value Hierarchy of IFRS 7 in Europe - How reliable are mark-to-model Fair Values ?

    OpenAIRE

    Bosch, Patrick

    2012-01-01

    According to IFRS 7, banks have to disclose the inputs used in measuring the fair value of financial instruments. For this purpose the standard defines a three-level measurement hierarchy. The reliability of fair values is expected to decrease with decreasing hierarchy level due to the lower quality of the input factors. Using a value relevance research setting, I find that investors perceive the reliability of level 3 fair values as significantly lower than the reliability of level 1 fair va...

  18. FAIR TRADE: ITS REAL IMPACT ON THE WORKING POOR

    OpenAIRE

    Leonid A. Krasnozhon; David Simpson; Walter E. Block

    2015-01-01

    Fair trade gains popularity, while free trade is undergoing more and more criticism. Since international free trade supposedly pollutes the environment, promotes the utilization of sweatshops, exploits child labor, and impoverishes developing countries, fair trade is a preferable alternative (World Fair Trade Organization, 2011). By reviewing empirical studies and examining regulations concerning fair trade practices, this paper provides a comparative analysis of both free and fair trade in l...

  19. Fairness concerns and cooperation in context

    NARCIS (Netherlands)

    Rezaei Khavas, T.

    2016-01-01

    Interaction settings offering identical choices result in different behaviour when they are presented in different frames or when they are conducted in different contexts. This thesis investigates the influence of various contexts on people’s fairness and fairness-driven cooperative behaviour. We

  20. La gestión de los activos físicos en la función mantenimiento // The integration of the physical assets in the function of maintenance.

    Directory of Open Access Journals (Sweden)

    Ángel P. Sánchez - Rodríguez

    2010-05-01

    Full Text Available ResumenLa actividad del mantenimiento, desde la revolución industrial y más recientemente en la época decrecimiento de los servicios ha evolucionado mucho en la actividad empresarial, pero en los estudiosrealizados se evidencia que aun no ocupa el lugar que le corresponde en los procesos de lasentidades de producción y servicios, y tampoco integra a todos los activos físicos. En este trabajo seenfoca la integración de los activos físicos considerando todo lo que contribuye al resultado delnegocio, desde el inmueble, los sistemas tecnológicos de apoyo y los sistemas especializadosdirectamente vinculados con el objeto del negocio. La participación de todos los procesos a través deuna estrategia maestra de la gestión de los activos interconectando todos los procesos con uncomportamiento organizacional eficaz y una gestión de la función de mantenimiento por procesosvitales y bajo la regulación de paradigmas de avanzada, buscando un competitividad y sostenibilidadcomo se requiere en la actualidad. Las propuestas del trabajo plantean estas concepciones comouna reconceptualización de la forma de actuación y un mayor protagonismo de la ingeniería demantenimiento vinculándose al entorno y al mercado.Palabras claves: gestión de activos, función mantenimiento, procesos, estrategias, ingeniería_________________________________________________________________________AbstractFrom the industrial revolution and more recently the activity of the maintenance in the service growthperiod has developed in business activity a lot, but in the made studies that is seen even though hedoes not occupy the place that corresponds to him in the processes of the entities of production andservices, and he neither integrates to all them physical asset. In this work he approaches theintegration of the physical assets considering all what contributes to the result of the business, fromthe property, the supportive technological systems and the linked directly

  1. Future Facility: FAIR at GSI

    International Nuclear Information System (INIS)

    Rosner, Guenther

    2007-01-01

    The Facility for Antiproton and Ion Research, FAIR, is a new particle accelerator facility to be built at the GSI site in Germany. The research at FAIR will cover a wide range of topics in nuclear and hadron physics, high density plasma and atomic physics, and applications in condensed matter physics and biology. A 1.1 km circumference double ring of rapidly cycling 100 and 300 Tm synchrotrons, will be FAIR's central accelerator system. It will be used to produce, inter alia, high intensity secondary beams of antiprotons and short-lived radioactive nuclei. A subsequent suite of cooler and storage rings will deliver heavy ion and antiproton beams of unprecedented quality. Large experiments are presently being designed by the NUSTAR, PANDA, PAX, CBM, SPARC, FLAIR, HEDgeHOB and BIOMAT collaborations

  2. PROTON MICROSCOPY AT FAIR

    International Nuclear Information System (INIS)

    Merrill, F. E.; Mariam, F. G.; Golubev, A. A.; Turtikov, V. I.; Varentsov, D.

    2009-01-01

    Proton radiography was invented in the 1990's at Los Alamos National Laboratory (LANL) as a diagnostic to study dynamic material properties under extreme pressures, strain and strain rate. Since this time hundreds of dynamic proton radiography experiments have been performed at LANL and a facility has been commissioned at the Institute for Theoretical and Experimental Physics (ITEP) in Russia for similar applications in dynamic material studies. Recently an international effort has investigated a new proton radiography capability for the study of dynamic material properties at the Facility for Anti-proton and Ion Research (FAIR) located in Darmstadt, Germany. This new Proton microscope for FAIR(PRIOR) will provide radiographic imaging of dynamic systems with unprecedented spatial, temporal and density resolution, resulting in a window for understanding dynamic material properties at new length scales. It is also proposed to install the PRIOR system at the GSI Helmholtzzentrum fuer Schwerionenforschung before installation at FAIR for dynamic experiments with different drivers including high explosives, pulsed power and lasers. The design of the proton microscope and expected radiographic performance is presented.

  3. Starbucks’s Fair Trade in The Edge of Globalization

    Directory of Open Access Journals (Sweden)

    Saomi Rizqiyanto

    2017-07-01

    Full Text Available Starbucks as a global company that reflect American values plays an important role in the trade of coffee industry. In February 2000, Starbucks partially adopted the Fair Trade and in early 2001 Starbucks fully adopt Fair Trade. This research seeks to examine the relationship between Starbucks as a symbol of globalization with Starbucks as a global corporation who adopt Fair Trade. This study also seeks to explain how any practical Starbucks Fair Trade as a whole and uncover the reasons behind Starbucks adopt Fair Trade. The research uses a case study method and using a primary and secondary reference sources in the form of books and journals. As a results, this study indicate that Starbucks has strong reasons that ultimately makes the company adopted the Fair Trade. The adoption of Fair Trade also known as CAFE Practices is apparently not spared from criticism of the observer of Fair Trade.DOI: 10.15408/etk.v16i2.5546

  4. When Are Transport Pricing Policies Fair and Acceptable?

    NARCIS (Netherlands)

    Schuitema, Geertje; Steg, Linda; van Kruining, Monique

    This study examines the relative importance of six policy outcomes related to different fairness principles for the perceived fairness and acceptability of pricing policies aimed at changing transport behaviour. The fairness and acceptability of six different types of transport pricing policies were

  5. Compatibilidad y estabilidad organoléptica de bases semisólidas que contienen quitina y extracto fluido de Guacamaya francesa para elaborar una crema con ambos principios activos

    Directory of Open Access Journals (Sweden)

    Yinet Barrese Pérez

    2004-04-01

    Full Text Available Se realizó el estudio de las posibles interacciones (compatibilidad que pudieran existir entre los principios activos quitina y Guacamaya francesa (extracto fluido, mediante pruebas de contacto con una serie de sustancias auxiliares que constituían candidatos potenciales a ser utilizados en la formulación semisólida. Una vez realizadas dichas pruebas se escogieron las materias primas para elaborar bases que fueron puestas en contacto con los principios activos, seleccionándose la base de laurilsulfato de sodio-alcohol estearílico-petrolato blanco como la idónea para desarrollar una crema.The study of the possible interactions (compatibility that may exist between the active principles quitine and French Macaw (fluid extract was conducted by contact tests with a series of auxiliary substances which are potential candidates to be used in the semisolid formulation. Once these tests were made, the raw materials were selected to prepare bases that would be in contact with the active principles. The basis of sodium-laurylsulfate-stearyl alochol-white petrolatum was selected as the idoneous to develop an ointment.

  6. Promoting Fair Food-to-Consumer Communication

    DEFF Research Database (Denmark)

    Barratt, Daniel; Hviid Madsen, Mai; Smith, Viktor

    2012-01-01

    with authoritative definitions (adding experts’ final judgments). The research is part of the cross-disciplinary research project “Spin or fair speak – when foods talk” which aims at providing new knowledge, tools, and experimental evidence for promoting fairness in food naming and labelling practices....

  7. Leadership and Fairness: The state of the art.

    OpenAIRE

    van Knippenberg, D.; de Cremer, D.; van Knippenberg, B.M.

    2007-01-01

    textabstractResearch in leadership effectiveness has paid less to the role of leader fairness than probably it should have. More recently, this has started to change. To capture this development, we review the empirical literature in leadership and fairness to define the field of leadership and fairness, to assess the state of the art, and to identify a research agenda for future efforts in the field. The review shows that leader distributive, procedural, and especially interactional fairness...

  8. O envelhecimento ativo sob o olhar de idosos funcionalmente independentes El envejecimiento activo bajo la visión de ancianos funcionalmente independientes Active aging from the perspective of aged individuals who are functionally independent

    Directory of Open Access Journals (Sweden)

    Olívia Galvão Lucena Ferreira

    2010-12-01

    Full Text Available Esta pesquisa teve como objetivo apreender as representações sociais de idosos sobre o envelhecimento ativo. Foi realizada na cidade de João Pessoa, Paraíba, com 100 idosos funcionalmente independentes. Como instrumentos, utilizaram-se entrevistas semi-estruturadas. Os dados foram organizados e analisados pelo software Alceste. Os resultados demonstraram que os discursos dos idosos sobre o envelhecimento ativo são permeados por conteúdos positivos. No entanto, quando não está associado à palavra ativo, o envelhecimento ainda é representado como perdas e incapacidades. Mesmo com a existência de perdas durante o processo, o envelhecimento de maneira ativa deve ser estimulado entre os idosos, uma vez que ele é sinônimo de vida plena e com qualidade. Manter os idosos funcionalmente independentes é o primeiro passo para se atingir um envelhecimento ativo e com melhor qualidade de vida.Esta investigación tuvo como objetivo captar las representaciones sociales de ancianos sobre el envejecimiento activo. Fue realizada en la ciudad de João Pessoa - PB, con 100 ancianos funcionalmente independientes. Como instrumento, fue utilizada la entrevista semiestructurada. Los datos se organizaron y procesaron a través del software Alceste. Los resultados demostraron que los testimonios de los ancianos acerca del envejecimiento activo están impregnados por contenidos positivos. Sin embargo, cuando no está asociado a la palabra activo, el envejecimiento aún es representado como pérdidas e incapacidades. Incluso con la existencia de pérdidas durante el proceso, el envejecimiento activo debe ser estimulado entre los ancianos, toda vez que es sinónimo de vida plena y con calidad. Mantener a los ancianos funcionalmente independientes es el primer paso para alcanzar un envejecimiento activo y con mejor calidad de vida.The objective of this study was to identify the social representations of the elderly regarding active aging. Semi

  9. Complete Fairness in Secure Two-Party Computation

    DEFF Research Database (Denmark)

    Gordon, S. Dov; Hazay, Carmit; Katz, Jonathan

    2011-01-01

    In the setting of secure two-party computation, two mutually distrusting parties wish to compute some function of their inputs while preserving, to the extent possible, various security properties such as privacy, correctness, and more. One desirable property is fairness which guarantees, informa...... for such functions must have round complexity super-logarithmic in the security parameter. Our results demonstrate that the question of completely fair secure computation without an honest majority is far from closed.......In the setting of secure two-party computation, two mutually distrusting parties wish to compute some function of their inputs while preserving, to the extent possible, various security properties such as privacy, correctness, and more. One desirable property is fairness which guarantees......-party setting. We demonstrate that this folklore belief is false by showing completely fair protocols for various nontrivial functions in the two-party setting based on standard cryptographic assumptions. We first show feasibility of obtaining complete fairness when computing any function over polynomial...

  10. GasFair/PowerFair/EnergyUser '98 : Presentations

    International Nuclear Information System (INIS)

    1998-01-01

    Papers presented at three conferences, reviewing recent activities in the natural gas and electric power industries and matters of concern to energy consumers in North America are contained on this single CD-ROM. Seven presentations relate to the natural gas industry, nine to electric power generation and transmission, and ten to a wide range of topics dealing with various concerns relating to the environment, financial and cost management aspects of energy utilization. Speakers at the GasFair sessions discussed recent developments in natural gas supply, marketing, purchasing, risk management and the impact of energy convergence on natural gas. Presentations at the PowerFair segment dealt with issues in electricity deregulation, supply and financing, purchasing and marketing. Issues discussed at the EnergyUser sessions included presentations dealing with ways to save costs with energy technology and integrated services, environmental performance contracting and engineering and energy cost control. The CD-ROM also contains the summary of a round table discussion and five individual presentations made at the Natural Gas Pipeline Forum. This pre-conference institute dealt with the likely effects of new pipelines and pipeline extensions on North American natural gas consumers. . tabs., figs

  11. 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

  12. Starbucks's Fair Trade in the Edge of Globalization

    OpenAIRE

    Rizqiyanto, Saomi

    2017-01-01

    Starbucks as a global company that reflect American values plays an important role in the trade of coffee industry. In February 2000, Starbucks partially adopted the Fair Trade and in early 2001 Starbucks fully adopt Fair Trade. This research seeks to examine the relationship between Starbucks as a symbol of globalization with Starbucks as a global corporation who adopt Fair Trade. This study also seeks to explain how any practical Starbucks Fair Trade as a whole and uncover the reasons behin...

  13. Fair Exchange in Strand Spaces

    Directory of Open Access Journals (Sweden)

    Joshua D. Guttman

    2009-10-01

    Full Text Available Many cryptographic protocols are intended to coordinate state changes among principals. Exchange protocols coordinate delivery of new values to the participants, e.g. additions to the set of values they possess. An exchange protocol is fair if it ensures that delivery of new values is balanced: If one participant obtains a new possession via the protocol, then all other participants will, too. Fair exchange requires progress assumptions, unlike some other protocol properties. The strand space model is a framework for design and verification of cryptographic protocols. A strand is a local behavior of a single principal in a single session of a protocol. A bundle is a partially ordered global execution built from protocol strands and adversary activities. The strand space model needs two additions for fair exchange protocols. First, we regard the state as a multiset of facts, and we allow strands to cause changes in this state via multiset rewriting. Second, progress assumptions stipulate that some channels are resilient-and guaranteed to deliver messages-and some principals are assumed not to stop at certain critical steps. This method leads to proofs of correctness that cleanly separate protocol properties, such as authentication and confidentiality, from invariants governing state evolution. G. Wang's recent fair exchange protocol illustrates the approach.

  14. Software Development Infrastructure for the FAIR Experiments

    International Nuclear Information System (INIS)

    Uhlig, F; Al-Turany, M; Bertini, D; Karabowicz, R

    2011-01-01

    The proposed project FAIR (Facility for Anti-proton and Ion Research) is an international accelerator facility of the next generation. It builds on top of the experience and technological developments already made at the existing GSI facility, and incorporate new technological concepts. The four scientific pillars of FAIR are NUSTAR (nuclear structure and astrophysics), PANDA (QCD studies with cooled beams of anti-protons), CBM (physics of hadronic matter at highest baryon densities), and APPA (atomic physics, plasma physics, and applications). The FairRoot framework used by all of the big FAIR experiments as a base for their own specific developments, provides basic functionality like IO, geometry handling etc. The challenge is to support all the different experiments with their heterogeneous requirements. Due to the limited manpower, one of the first design decisions was to (re)use as much as possible already available and tested software and to focus on the development of the framework. Beside the framework itself, the FairRoot core team also provides some software development tools. We will describe the complete set of tools in this article. The Makefiles for all projects are generated using CMake. For software testing and the corresponding quality assurance, we use CTest to generate the results and CDash as web front end. The tools are completed by subversion as source code repository and trac as tool for the complete source code management. This set of tools allows us to offer the full functionality we have for FairRoot also to the experiments based on FairRoot.

  15. 7 CFR 735.111 - Fair treatment.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Fair treatment. 735.111 Section 735.111 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE... treatment. (a) Contingent upon the capacity of a warehouse, a warehouse operator will deal in a fair and...

  16. CERN Scientific Book Fair 2013

    CERN Multimedia

    CERN Library

    2013-01-01

    The CERN Bookshop and CERN Library invite you to attend the 2013 CERN Book Fair, a two-day scientific event offering you the opportunity to meet key publishers and to browse and purchase books at significant discounts.   Key publishers will present a selection of titles in physics, technology, mathematics, engineering, computing and popular science. You are welcome to come along and meet the publishers’ representatives or simply have a look at the books on sale. The fair will take place in the Main Building (Bldg. 500) on the ground floor near Restaurant 1 on Monday 9 and Tuesday 10 September. Participating or represented publishers include: Oxford University Press, Princeton University Press, Springer, Wiley, and World Scientific-Imperial College Press. Fair opening times:  - Monday 9 September 9:00 - 18:00  - Tuesday 10 September 9:00 - 18:00

  17. Arranque y operación a escala real de un sistema de tratamiento de lodos activos para aguas residuales de matadero

    Directory of Open Access Journals (Sweden)

    Sandra Liliana Pabón

    2009-05-01

    Full Text Available La investigación se desarrolló en la planta de tratamiento de aguas residuales de la empresa Frigorífico Frigofrontera Ltda., la cual está constituida por un sistema de tratamiento primario que incluye cribado, desarenado, trampa de grasas y sedimenta- ción, un reactor de lodo activo con recirculación para el tratamiento secundario y un filtro descendente como tratamiento ter- ciario. El caudal tratado en promedio es de 1,38 L/s; el reactor de lodo activo tiene un volumen de 144 m3, un tiempo de reten- ción celular de 2 días. Los niveles de oxígeno en el reactor son garantizados mediante la inyección de aire con equipos de alta eficiencia. Las concentraciones de los parámetros básicos del agua residual son: 5242,13 mg/L de DBO5; 9039,75 mg/L de DQO y 2972,69 mg/L de SS. El arranque de la planta de tratamiento se realizó durante el mes de febrero de 2006 y a partir de esa fecha ha operado continuamente, obteniéndose una eficiencia de remoción en carga de DBO5 de 89,73 %, 89,03 de DQO y 94,09 de SS. Los lodos generados por el proceso son tratados mediante cribado donde se separan los sólidos del a- gua residual. El líquido es retornado a los sedimentadotes y el sólido es compostado.

  18. Substitutes for procedural fairness: prototypical leaders are endorsed whether they are fair or not.

    Science.gov (United States)

    Ullrich, Johannes; Christ, Oliver; van Dick, Rolf

    2009-01-01

    This article extends research on leader procedural fairness as well as the social identity model of leadership effectiveness (SIMOL) by demonstrating that leader prototypicality can act as a substitute for procedural fairness. Although procedural fairness in general and voice in particular have been found to have a robust positive influence on leader endorsement, the authors showed in an experimental scenario study and a correlational field study that the influence of voice on leader endorsement is substantially reduced when leaders are perceived as prototypical for the group that they lead and followers are highly identified with their group. Additionally, supportive of predictions of the SIMOL, leader prototypicality interacted with follower identification in predicting leader endorsement, such that prototypicality had a positive effect on leader endorsement, which was enhanced among high identifiers. Overall, these results suggest that leaders who are attuned to their followers' group identity can afford to go it alone, for the better or the worse. (PsycINFO Database Record (c) 2009 APA, all rights reserved).

  19. MODELADO, DISEÑO Y CONSTRUCCIÓN DE UN SISTEMA ACTIVO DE CONTROL DE ESTABILIDAD DE BAJO COSTO PARA COHETES EXPERIMENTALES TIPO AFICIONADO

    OpenAIRE

    Aponte Rodríguez, Jorge Alexander; Amaya Hurtado, Darío; Rubiano Fonseca, Astrid; Prada Jiménez, Vladimir

    2010-01-01

    Este artículo presenta el modelado, diseño y construcción de un cohete tipo aficionado de bajo costo, empleando un sistema de control activo por medio de una tobera móvil para lograr una mayor estabilidad. Se plantean los métodos y procedimientos utilizados en el experimento, desarrollando el análisis, simulación e implementación de un prototipo de control para lograr una trayectoria de vuelo. This paper presents the modeling, design and construction of a Rocket amateur of low cost, using ...

  20. 25 CFR 700.119 - Establishment of fair market value.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Establishment of fair market value. 700.119 Section 700... value. (a) General. The Commission shall establish the amount of fair market value to be offered to the... recommendations as to the fair market value of the habitations and/or improvements; or (2) The fair market value...

  1. 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.

  2. El ocio, tiempo libre y calidad de vida para un envejecimiento activo, el caso de la Universidad de Burgos

    Directory of Open Access Journals (Sweden)

    Ángel Gañán Adánez

    2015-04-01

    Full Text Available Con este trabajo de investigación pretendemos encontrar las relaciones existentes entre el ocio, el tiempo libre y la percepción de calidad de vida por parte de los alumnos asistentes a nuestro programa educativo de personas mayores para el logro de un envejecimiento activo de calidad. Estamos en la actualidad ante un gran reto, el logro del bienestar para todos y una sociedad inclusiva hacia todos los colectivos que la integran. Como podemos confirmar en el Informe del Imserso publicado en 2008 para el 2010 un 17.2 % del total de la población se encontraba en una edad de 65 o más años. La tasa de crecimiento de la población mayor se encuentra 1.26 % superior al crecimiento medio anual de la población global de España por lo que podemos ver ese cambio en la tendencia demográfica que además nos asegura como la edad mediana de la población española se situaba en el año 2000 en 38.8 años. La proyección de edad media para el año 2050 se situará en 49.5 años posicionándonos para ese año por encima de la edad media europea. Con esta investigación describiremos en qué manera nuestro Programa Educativo para Personas Mayores contribuye al envejecimiento activo catalogando datos relativos al Ocio, al Tiempo Libre y la Calidad de Vida. En el trabajo también compararemos los datos obtenidos por sexos y tramos de edad para poder compararlos con otras estadísticas oficiales publicadas hasta ahora tanto a nivel estatal como internacional.

  3. Boundaries between Fair and Harmful Tax Competition

    Directory of Open Access Journals (Sweden)

    Paweł Szwajdler

    2016-12-01

    Full Text Available The aim of this paper is to show boundaries between fair and harmful tax competition. The author analyses OECD’s reports and literature related to the tax competition. In the beginning, the author presents the notion of tax competition and its division into fair and unfair tax competition. Differences between tax heaven and preferential tax regime are also discussed. In the summary, the author highlights that boundaries between fair and harmful tax competition are not obvious, but there are well-known guidelines, which let distinguish above-mentioned issues. The author considers that there are real tax burden, effective exchange of tax information and transparency in the fair tax regime. The author states that taxpayer can do justified tax planning in such tax system.

  4. 7 CFR 3565.353 - Affirmative fair housing marketing.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Affirmative fair housing marketing. 3565.353 Section... fair housing marketing. As a condition of the guarantee, the lender must ensure that the lender and borrower are in compliance with the approved Affirmative Fair Housing Marketing Plan. This plan must be...

  5. CONVERGENCES AND DIVERGENCES RELATED TO FAIR VALUE

    OpenAIRE

    Ionica Oncioiu; Florin Razvan Oncioiu; Daniela Simona Nenciu

    2012-01-01

    Many authors present the advantages of fair value accounting, but others contest this concept, because of its volatility and subjective tendency of the models used for the evaluation. The advantages of fair value include utility, relevance, transparency and superior accuracy of the results, provides more clarity to the financial statements, it provides a total accounting of the comparable value and it gives more liability to the manager. However, critics of fair value accounting do not provid...

  6. Efficient Fair Exchange from Identity-Based Signature

    Science.gov (United States)

    Yum, Dae Hyun; Lee, Pil Joong

    A fair exchange scheme is a protocol by which two parties Alice and Bob exchange items or services without allowing either party to gain advantages by quitting prematurely or otherwise misbehaving. To this end, modern cryptographic solutions use a semi-trusted arbitrator who involves only in cases where one party attempts to cheat or simply crashes. We call such a fair exchange scheme optimistic. When no registration is required between the signer and the arbitrator, we say that the fair exchange scheme is setup free. To date, the setup-free optimist fair exchange scheme under the standard RSA assumption was only possible from the generic construction of [12], which uses ring signatures. In this paper, we introduce a new setup-free optimistic fair exchange scheme under the standard RSA assumption. Our scheme uses the GQ identity-based signature and is more efficient than [12]. The construction can also be generalized by using various identity-based signature schemes. Our main technique is to allow each user to choose his (or her) own “random” public key in the identitybased signature scheme.

  7. 17 CFR 201.1100 - Creation of Fair Fund.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Creation of Fair Fund. 201... PRACTICE Fair Fund and Disgorgement Plans § 201.1100 Creation of Fair Fund. In any agency process initiated... requiring the payment of disgorgement by a respondent and also assessing a civil money penalty against that...

  8. Cambios en la aptitud física en un grupo de mujeres adultas mayores bajo el modelo de envejecimiento activo

    OpenAIRE

    Jorge Enrique Correa Bautista; Carolina Sandoval Cuellar; Margareth Lorena Alfonso Mora; Karen Dayana Rodríguez Daza

    2012-01-01

    Antecedentes. La actividad física regular puede disminuir la progresión en la pérdida de la capacidad funcional  y el deterioro de la salud del adulto mayor.  El modelo de envejecimiento activo ha demostrado su efectividad para  promover salud y la  funcionalidad  a través del aumento de los  niveles de aptitud física. Objetivo. El propósito de la investigación fue describir los cambios en la aptitud física posterior a un programa de intervención de actividad física basado en el modelo de ...

  9. Cambios en la aptitud física en un grupo de mujeres adultas mayores bajo el modelo de envejecimiento activo

    OpenAIRE

    Correa Bautista, Jorge Enrique; Sandoval Cuellar, Carolina; Alfonso Mora, Margareth Lorena; Rodríguez Daza, Karen Dayana

    2012-01-01

    Antecedentes. La actividad física regular puede disminuir la progresión en la pérdida de la capacidad funcional  y el deterioro de la salud del adulto mayor.  El modelo de envejecimiento activo ha demostrado su efectividad para  promover salud y la  funcionalidad  a través del aumento de los  niveles de aptitud física.Objetivo. El propósito de la investigación fue describir los cambios en la aptitud física posterior a un programa de intervención de actividad física basado en el modelo de enve...

  10. COSEE-AK Ocean Science Fairs: A Science Fair Model That Grounds Student Projects in Both Western Science and Traditional Native Knowledge

    Science.gov (United States)

    Dublin, Robin; Sigman, Marilyn; Anderson, Andrea; Barnhardt, Ray; Topkok, Sean Asiqluq

    2014-01-01

    We have developed the traditional science fair format into an ocean science fair model that promoted the integration of Western science and Alaska Native traditional knowledge in student projects focused on the ocean, aquatic environments, and climate change. The typical science fair judging criteria for the validity and presentation of the…

  11. Trade Fairs, Markets and Fields

    DEFF Research Database (Denmark)

    Moeran, Brian

    2011-01-01

    This working paper takes as its starting point the work of the German economic sociologist, Jens Beckert, and his call for empirical investigations into how intentionally rational actors reach decisions under conditions when they do not know what is best to do. It describes how trade fairs act...... as a framing mechanism that enables participants to come together for the exchange of goods and services and to perceive themselves as acting in a social field. Fairs frame the contacts people make and sustain as networks; the institutional rules and social norms guiding their behaviour there; and the values...... and cognitive frames that they bring to bear and negotiate with other participants. They make actors aware of a ‘mutual correspondence’ in their interpretation of the goods in which they deal and of the social situations in which engage for the sake of such trade. Trade fairs both configure fields and make...

  12. 19 CFR 147.13 - Transfer to fair building.

    Science.gov (United States)

    2010-04-01

    ... 19 Customs Duties 2 2010-04-01 2010-04-01 false Transfer to fair building. 147.13 Section 147.13... TREASURY (CONTINUED) TRADE FAIRS Procedure for Importation § 147.13 Transfer to fair building. (a... port director for the transfer of the articles covered thereby to the buildings in which they are to be...

  13. 41 CFR 51-2.7 - Fair market price.

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 1 2010-07-01 2010-07-01 true Fair market price. 51-2.7... WHO ARE BLIND OR SEVERELY DISABLED § 51-2.7 Fair market price. (a) The Committee is responsible for determining fair market prices, and changes thereto, for commodities and services on the Procurement List. The...

  14. 50 CFR 34.7 - Fair market value appraisals.

    Science.gov (United States)

    2010-10-01

    ... 50 Wildlife and Fisheries 6 2010-10-01 2010-10-01 false Fair market value appraisals. 34.7 Section... (CONTINUED) THE NATIONAL WILDLIFE REFUGE SYSTEM REFUGE REVENUE SHARING WITH COUNTIES § 34.7 Fair market value... procedures in order to estimate the fair market value of each area as a whole. The evaluation will be...

  15. Efectos agudos de la actividad física y los videojuegos activos sobre las funciones cognitivas en jóvenes y adultos mayores

    OpenAIRE

    López García, Jesús

    2017-01-01

    La presente tesis doctoral consiste en intentar aportar nuevas evidencias científicas que traten de ampliar y clarificar el conocimiento existente referente a los efectos agudos de la actividad física aeróbica y los videojuegos activos sobre las funciones cognitivas en dos muestras poblacionales diferentes: los jóvenes adultos y los adultos mayores. Como síntesis general, podríamos indicar que el fin de las series experimentales desarrolladas en esta tesis tratan de estudiar si la práctic...

  16. 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...

  17. Modelización, Análisis y Control de Sistemas de Cojinetes Magnéticos Activos

    Directory of Open Access Journals (Sweden)

    I. Arredondo

    2008-10-01

    Full Text Available Resumen: En este estudio se presentan el modelado, diseño de control, análisis de robustez y procedimiento de reducción activa de vibraciones de un sistema consistente en un eje sustentado mediante levitación magnética activa. Primero se describen la obtención del modelo y las características fundamentales del sistema. Empleando dicho modelo y aprovechando propiedades de simetría, se diseña un control de sustentación. Este se ajusta experimentalmente mediante un estudio de robustez, según el estándar ISO 14839-3. Por último, se realiza una reducción de las vibraciones que se producen en rotación, utilizando control adaptativo. El controlador final diseñado ha sido implementado experimentalmente con éxito. Palabras Clave: Cojinetes magnéticos, Modelado, Robustez, Control Activo, Máquina Herramienta

  18. FAIR imaging of the liver. A preliminary study

    International Nuclear Information System (INIS)

    Kiryu, Shigeru; Machida, Toru; Noda, Masanobu

    1998-01-01

    Flow-sensitive alternating inversion recovery (FAIR) technique has recently been introduced for perfusion or functional MR studies of the brain. In the imaging of liver neoplasms, the evaluation of tumor vascularity is important for diagnosis, and therefore the FAIR technique may potentially complement liver MR imaging. The purpose of this study was to evaluate the usefulness of a FAIR sequence in MR imaging of the liver and to compare it with arterial-phase images of dynamic MR imaging. One volunteer and six patients with focal hepatic lesions (one with hepatocellular carcinoma (HCC), three with metastasis, and two with cavernous hemangioma) underwent FAIR. Short TI (600 ms) and long TI (1200 ms) images were obtained during breath-hold. In normal volunteers, the vessels generated remarkably bright signal in both short and long TI. Signal intensity of liver parenchyma was low in short TI, and became stronger in long TI. Two HCC (in one patient) (100%), one hemangioma (50%), and three metastases (100%) were well delineated as bright lesions. One HCC produced peripheral high intensity in short-TI FAIR image, and this finding was consistent with the result of dynamic MR study. Another HCC, which showed no clear enhancement in the arterial-phase dynamic MRI, was visualized only in long-TI FAIR. One hemangioma, which was clearly seen in FAIR image, showed rapid and strong enhancement on dynamic MRI. It is concluded that FAIR is a promising technique for evaluation of vascularity of hepatic tumors without using contrast materials. (author)

  19. Evaluating lineup fairness: Variations across methods and measures.

    Science.gov (United States)

    Mansour, Jamal K; Beaudry, Jennifer L; Kalmet, Natalie; Bertrand, Michelle I; Lindsay, R C L

    2017-02-01

    Triers of fact sometimes consider lineup fairness when determining the suggestiveness of an identification procedure. Likewise, researchers often consider lineup fairness when comparing results across studies. Despite their importance, lineup fairness measures have received scant empirical attention and researchers inconsistently conduct and report mock-witness tasks and lineup fairness measures. We conducted a large-scale, online experiment (N = 1,010) to examine how lineup fairness measures varied with mock-witness task methodologies as well as to explore the validity and reliability of the measures. In comparison to descriptions compiled from multiple witnesses, when individual descriptions were presented in the mock-witness task, lineup fairness measures indicated a higher number of plausible lineup members but more bias toward the suspect. Target-absent lineups were consistently estimated to be fairer than target-present lineups-which is problematic because it suggests that lineups containing innocent suspects are less likely to be challenged in court than lineups containing guilty suspects. Correlations within lineup size measures and within some lineup bias measures indicated convergent validity and the correlations across the lineup size and lineup bias measures demonstrated discriminant validity. The reliability of lineup fairness measures across different descriptions was low and reliability across different sets of mock witnesses was moderate to high, depending on the measure. Researchers reporting lineup fairness measures should specify the type of description presented, the amount of detail in the description, and whether the mock witnesses viewed target-present and/or -absent lineups. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  20. Channels Coordination Game Model Based on Result Fairness Preference and Reciprocal Fairness Preference: A Behavior Game Forecasting and Analysis Method

    OpenAIRE

    Ding, Chuan; Wang, Kaihong; Huang, Xiaoying

    2014-01-01

    In a distribution channel, channel members are not always self-interested, but altruistic in some conditions. Based on this assumption, this paper adopts a behavior game method to analyze and forecast channel members’ decision behavior based on result fairness preference and reciprocal fairness preference by embedding a fair preference theory in channel research of coordination. The behavior game forecasts that a channel can achieve coordination if channel members consider behavior elemen...

  1. Eficiencia en los mercados financieros y predicción de precios de los activos. Efficiency in financial markets and forecast of asset prices

    Directory of Open Access Journals (Sweden)

    Eduardo Quiroga

    2017-04-01

    Full Text Available El presente trabajo tiene por objeto analizar la eficiencia en los mercados financieros, para lo cual examina las posturas de los galardonados con el Premio Nobel de Economía 2013, quienes obtuvieron este reconocimiento por sus aportaciones empíricas respecto de la predicción del comportamiento de los precios de los activos financieros, desde fundamentos teóricos muy diferentes. Se analiza la Teoría de los Mercados Eficientes de Eugene Fama, las conductas irracionales de los inversores y la generación de burbujas especulativas desde la perspectiva de Robert Shiller y los aportes de Lars Peter Hansen con el Modelo Generalizado de Momentos. Se concluye que los mercados se vuelven más eficientes cuando los analistas más creen que son ineficientes y compiten en la búsqueda de información para tratar de beneficiarse de esa ineficiencia. Los analistas normalmente actúan sobre la base de mercados imperfectos, utilizando análisis técnico, realizando análisis fundamental y aceptando que existe información privilegiada; esta realidad hace que los mercados sean mucho más eficientes de lo que creen algunos inversores. La eficiencia de los mercados es una verdad a medias, los precios de los activos financieros parecen reflejar con frecuencia su valor intrínseco hasta cierto punto y, en situaciones particulares, conductas irracionales generalizadas generan las burbujas.

  2. CERN scientific book fair 2010

    CERN Document Server

    CERN Library

    2010-01-01

    The CERN Bookshop and CERN Library invite you to attend the 2010 CERN Book Fair, a two-day scientific event offering you the opportunity to meet key publishers and to browse and purchase books at significant discounts.   Some twelve companies will be present and will bring with them a selection of titles in physics, technology, mathematics, engineering, computing and popular science. You are welcome to come along and meet the publishers’ representatives or simply have a look to the books on offer. The Fair will take place in the Main Building (bldg. 500) on the ground floor near the Restaurant 1 on Tuesday 7th and Wednesday 8th September. Participating or represented publishers include: Cambridge University Press, EPFL Press – PPUR, Oxford University Press, Imperial College Press, McGraw-Hill, Oxford University Press, Pearson Education, Princeton University Press, Springer, Taylor and Francis, Wiley, World Scientific. Fair opening times: Tuesday 7 September 9:00 &ndash...

  3. ALFA: The new ALICE-FAIR software framework

    Science.gov (United States)

    Al-Turany, M.; Buncic, P.; Hristov, P.; Kollegger, T.; Kouzinopoulos, C.; Lebedev, A.; Lindenstruth, V.; Manafov, A.; Richter, M.; Rybalchenko, A.; Vande Vyvre, P.; Winckler, N.

    2015-12-01

    The commonalities between the ALICE and FAIR experiments and their computing requirements led to the development of large parts of a common software framework in an experiment independent way. The FairRoot project has already shown the feasibility of such an approach for the FAIR experiments and extending it beyond FAIR to experiments at other facilities[1, 2]. The ALFA framework is a joint development between ALICE Online- Offline (O2) and FairRoot teams. ALFA is designed as a flexible, elastic system, which balances reliability and ease of development with performance using multi-processing and multithreading. A message- based approach has been adopted; such an approach will support the use of the software on different hardware platforms, including heterogeneous systems. Each process in ALFA assumes limited communication and reliance on other processes. Such a design will add horizontal scaling (multiple processes) to vertical scaling provided by multiple threads to meet computing and throughput demands. ALFA does not dictate any application protocols. Potentially, any content-based processor or any source can change the application protocol. The framework supports different serialization standards for data exchange between different hardware and software languages.

  4. Control activo de vibraciones en estructuras tipo edificio sometidas a sismos utilizando múltiple retroalimentación positiva de la posición y modos deslizantes

    Directory of Open Access Journals (Sweden)

    Josué Enríquez-Zárate

    2014-01-01

    Full Text Available Este trabajo considera el análisis estructural y dinámico de un a estructura tipo edificio de tres pisos con un absorbedor de v ibraciones pasivo/activo. La base de la estructura se perturba con un gene rador de vibraciones, proporcionando fuerzas de excitación y ru ido emulando transporte terrestre, trenes subterráneos y sismos, c omunes en la Ciudad de México. Se considera un registro sísmico real de magnitud 8.1Mw, conteniendo algunas frecuencias resonantes de l a estructura. La estructura mecánica se modela con la metodolog ía de Euler-Lagrange y se valida con técnicas de análisis modal exper imental. El esquema de control activo se diseña para atenuar la respuesta vibratoria del sistema, ocasionada por las fuerzas armónicas qu e actúan en la base, empleando múltiple retroalimentación posit iva de la posición y control por modos deslizantes para mejorar la robust ez del sistema en lazo cerrado y atenuar tres modos de vibració n. Resultados en simulación y experimentales describen el desempeñ o del sistema completo.

  5. 'Nuclex 75'. Preview of the technical fair

    International Nuclear Information System (INIS)

    Anon.

    1975-01-01

    The 'Nuclex 75' - fourth international technical fair and specialist meetings for the nuclear industry - takes place from the 7th to the 11th October 1975 in the halls of the Schweizer Mustermesse in Basel. The meeting, which has taken place at three-yearly intervals since 1966, is divided into a technical fair and a congress. 422 exhibitors from 25 countries take part in the 'Nuclex 75'. Several industrial countries are again represented by communal exhibitions. The editorial office of 'Atom and Electricity' gives a few hints on the technical fair to follow which are based on the papers of the exhibitor sent in up to the editor's closing date. A detailed report on the technical fair as well as on important topics of the congress will appear in volume 11/12 1975. (orig./LH) [de

  6. Science fair: Is it worth the work? A qualitative study on deaf students' perceptions and experiences regarding science fair in primary and secondary school

    Science.gov (United States)

    Smith, Vivian Lee

    Science fairs have a long history in American education. They play an important role for establishing inquiry-based experiences in a science classroom. Students may be more motivated to learn science content when they are allowed to choose their own science fair topics. The purpose of this study was to examine Deaf college students' perceptions and experiences regarding science fair participation during primary and/or secondary school and determine the influence of science fair involvement on the development of language skills, writing skills, and higher order thinking skills as well as its impact on choice of a STEM major. This study examined responses from Deaf students attending Gallaudet University and National Technical Institute for the Deaf (NTID) majoring in a Science, Technology, Engineering, or Math (STEM) field. An electronic questionnaire and a semi-structured interview were used to collect data. The electronic questionnaire was divided into two strands: demographics and science fair experience. Twenty-one respondents participated in the questionnaire and ten participants were interviewed. A cross-case analysis revealed communication was the key to a successful science fair experience. Findings showed the educational background of participants influenced their perspective regarding the experience of a science fair. When communicating through American Sign Language, the science fair experience was more positive. When communicating through an interpreter or having no interpreter at all, the science fair experience was viewed in a negative light. The use of science fairs to enhance language development, writing skills, and higher order thinking skills was supported. Teachers and parents were strong influences for Deaf students participating in a science fair. Participation in a science fair did influence students to choose a STEM major but there were other considerations as well.

  7. Chemical Equilibrium and Mineral Saturation in Waters from Oil Wells of the Activo Luna Field, Tabasco, Mexico; Equilibrio quimico y grado de saturacion de minerales en aguas de pozos petroleros de Activo Luna, Tabasco, Mexico

    Energy Technology Data Exchange (ETDEWEB)

    Barragan R, Rosa Maria; Arellano G, Victor M.; Portugal M, Enrique; Torres R, Vicente [Instituto de Investigaciones Electricas (Mexico); Torres Alvarado, Ignacio [Universidad Nacional Autonoma de Mexico (Mexico); Ascencio C, Fernando; Martinez A; Ana E [Petroleos Mexicanos (Mexico)

    2001-09-01

    Chemical equilibrium of formation waters from seven oil wells of the Activo Luna field (Tabasco, Mexico) was modelled. Saturation indices of characteristic hydrothermal minerals were calculated at ambient and reservoir conditions in order to predict scaling potential of deep and surface installations. The salinity of waters was found to be in the range from 43,000 (well Escuintle 2) to 250,000 (well Lune 3B) mg/kg as total dissolved solids. The water samples were classified as sodium-chioride type. Ionic strength for the solutions was found to be between 0.75 and 6.5. Activity coefficients were estimated by virial (Pitzer equations) methods using the GEOCHEMIST WORKENCH (GWB) software. Minerals such as anhydrite, halite, alunite, fluorite and barite were found to be supersaturated at reservoir conditions. A solid scale sample obtained from well Luna-3B was analysed. Analysis indicate the presence of calcite, anhydrite, fluorite and sphalerite which suggest the occurrence of temperatures of at least 180 Celcius degrees with acidic conditions and high chemical corrosion potential. [Spanish] Se modelo el equilibrio quimico de aguas de formacion producidas por siete pozos petroleros pertenecientes al Activo Luna, en el estado de Tabasco, Mexico, se calcularon los indices de saturacion de minerales caracteristicos tanto en las condiciones ambiente como en las de yacimiento, con el proposito de apoyar el control de incrustaciones en las instalaciones superficiales y profundas. La salinidad de las salmueras se encontro en el rango de 43,000 (pozos Escuintle 2) a 250,000 (pozos Luna 3B) mg/kg de solidos disueltos totales y las muestras se clasificaron como del tipo clorurado-sodico. La fuerza ionica de las soluciones varia entre 0.75 y 6.5 molar, por lo que los coeficientes de actividad de la modelacion de equilibrio quimico se estimaron por metodos viriales empleando las ecuaciones de Pitzer mediante el programa GEOCHEMIST WORKBENCH (GWB). Minerales como anhidrita, halita

  8. Fairness Concerns and Corrupt Decisions :an Experimental Approach

    OpenAIRE

    Epp, Lena; Leszczynska, Nastassia

    2017-01-01

    This study investigates the impact of a public officials' fairness considerations towards citizens in a petty corruption situation. Other-regarding preferences, and, more particularly, fairness concerns are widely acknowledged as crucial elements of individual economic decision-making. In petty corruption contexts, public officials are to a large extent aware of differences between citizens. Here, we experimentally investigate how fairness considerations may impact on corrupt behaviour. Our n...

  9. Environmental Science: 49 Science Fair Projects. Science Fair Projects Series.

    Science.gov (United States)

    Bonnet, Robert L.; Keen, G. Daniel

    This book contains 49 science fair projects designed for 6th to 9th grade students. Projects are organized by the topics of soil, ecology (projects in habitat and life cycles), pests and controls (projects in weeds and insects), recycling (projects in resources and conservation), waste products (projects in decomposition), microscopic organisms,…

  10. Study of the active filter for the cancellation of currents of the neutral in three-phase systems; Estudio del filtro activo para la cancelacion de corrientes de neutro en sistemas trifasicos

    Energy Technology Data Exchange (ETDEWEB)

    Diaz Saldierna, Luis Humberto

    2004-05-15

    operation of the current active filter. Simulations of the current active filter are also included using the PQ and DQ transformation for generation of references. In chapter III the analysis for the selection of the output inducer of the active filter is made, selection of the value of the capacitors of the DC bus, design and construction of the inverter and development of the control stage. Chapter IV presents the experimental results obtained by means of the implementation of a laboratory prototype. Ten different tests with the active filter were made and all the results are shown in the chapter. In chapter V a balance of results is performed; conclusions and other suggestions for future jobs. In Appendix A the blocks diagram of the main program that was generated in the DSP is presented, as well as the one of the control subroutines by hysteresis band and the compensation of the DC bus. Appendix B shows the scaling made for the input and output variables in the DSP. In appendix C the system diagram is presented. This thesis work was developed in the frame of the research project of CONACyT 485100-5-J37670-A Estudio de Inversores Multinivel para Aplicaciones en Filtros Activos de Corriente Trifasicos. [Spanish] La proliferacion de las llamadas cargas no lineales se ha incrementado de manera considerable en los ultimos anos. Dichas cargas generan formas de onda no senoidales en la corriente que consumen, produciendo efectos como bajo factor de potencia, generacion de potencia reactiva y armonicos, por mencionar algunos. Otro problema se presenta cuando existe desbalance de cargas en los sistemas trifasicos con conexion al neutro (conexion en estrella); el desbalance genera circulacion de corrientes a traves del conductor de neutro, las cuales puede llegar a ser de igual o mayor magnitud a las corrientes de fase; estos son problemas que degradan la calidad del suministro y consumo de energia electrica. Soluciones como los filtros pasivos y filtros activos son empleadas

  11. Fair packet scheduling in Wireless Mesh Networks

    KAUST Repository

    Nawab, Faisal; Jamshaid, Kamran; Shihada, Basem; Ho, Pin Han

    2014-01-01

    ordering of timestamps among neighboring nodes is sufficient for enforcing local fairness, subsequently leading to flow rate fairness in a multi-hop WMN. We show that TMAC can be implemented using the control frames in IEEE 802.11, and thus can be easily

  12. 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.

  13. 7 CFR 51.315 - Fairly well formed.

    Science.gov (United States)

    2010-01-01

    ... Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE REGULATIONS AND STANDARDS UNDER THE AGRICULTURAL MARKETING ACT OF 1946... Standards for Grades of Apples Definitions § 51.315 Fairly well formed. “Fairly well formed” means that the...

  14. 7 CFR 51.2085 - Fairly uniform color.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Fairly uniform color. 51.2085 Section 51.2085 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards... color. Fairly uniform color means that the shells do not show excessive variation in color, whether...

  15. Formal analysis of a fair payment protocol

    NARCIS (Netherlands)

    J.G. Cederquist; M.T. Dashti (Mohammad)

    2004-01-01

    textabstractWe formally specify a payment protocol. This protocol is intended for fair exchange of time-sensitive data. Here the ?-CRL language is used to formalize the protocol. Fair exchange properties are expressed in the regular alternation-free ?-calculus. These properties are then verified

  16. A Bargaining Experiment To Motivate a Discussion on Fairness.

    Science.gov (United States)

    Dickinson, David L.

    2002-01-01

    Employs a classroom version of the research game, the Ultimatum Game, to teach undergraduate students how fairness affects behavior. Focuses on three concepts related to fairness. Finds that classroom results motivate discussion about a downward sloping demand curve for fairness. Provides an appendix that includes instructional materials. (JEH)

  17. 24 CFR 200.625 - Affirmative fair housing marketing plan.

    Science.gov (United States)

    2010-04-01

    ... Regulations § 200.625 Affirmative fair housing marketing plan. Each applicant for participation in FHA housing... information indicating his affirmative fair housing marketing plan to comply with the requirements set forth... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Affirmative fair housing marketing...

  18. Fair Access to Higher Education: Global Perspectives

    Science.gov (United States)

    Mountford-Zimdars, Anna, Ed.; Sabbagh, Daniel, Ed.; Post, David, Ed.

    2015-01-01

    What does "fairness" mean internationally in terms of access to higher education? Increased competition for places in elite universities has prompted a worldwide discussion regarding the fairness of student admission policies. Despite budget cuts from governments--and increasing costs for students--competition is fierce at the most…

  19. Formal Analysis of a Fair Payment Protocol

    NARCIS (Netherlands)

    Cederquist, J.G.; Dashti, M.T.

    2004-01-01

    We formally specify a payment protocol. This protocol is intended for fair exchange of timesensitive data. Here the μCRL language is used to formalize the protocol. Fair exchange properties are expressed in the regular alternation-free μ-calculus. These properties are then verified using the finite

  20. Fair values ved første indregning i regnskabet?

    DEFF Research Database (Denmark)

    Thinggaard, Frank; Nilsson, Sven-Arne

    2007-01-01

    IASB har publiceret en diskussionsrapport, i hvilken mulige målegrundlag, der kan anvendes ved første indregning i regnskabet, bliver afvejet i forhold til hinanden. Rapporten konkluderer, at fair values så vidt muligt bør anvendes, såfremt disse værdier kan opgøres tilstrækkeligt pålideligt. I...... modsat fald skal virksomhederne vælge et målegrundlag som substitut for fair values, der kan opgøres pålideligt. Substituttet skal være mest mulig konsistent med fair values, og anvendes på en måde, som bedst muligt afspejler det, som en måling til fair value sigter efter (the fair value measurement...

  1. On the audit of fair value measurements

    Directory of Open Access Journals (Sweden)

    Jatinder P. Singh

    2015-04-01

    Full Text Available In this article, the hypotheses „whether the auditor’s functional domain, his approach, methodology and responsibilities are undergoing a metamorphosis with the adoption of Fair Value Accounting (hereinafter the „FVA” and whether his/her role is moving away from the mechanized attester of tangible evidence to the one exercising a substantively judgmental function in a holistic assessment of the values ascribed to be fair by the entity’s management” are tested. These hypotheses are tested on the basis of an analysis of the statutory provisions, the pronouncements of accounting and other regulatory bodies and accounting norms and theories. After setting forth the research objectives and the hypotheses, the necessity of the FVA is reviewed and the underlying philosophy is analyzed. Impediments in performing audits of fair-value-based measurements are then identified and the US auditing standards and their international counterparts are touched upon. Finally, some safeguards and precautions for the auditor in an audit of fair-value measurements are presented.

  2. Structural Optimisation Of Payload Fairings

    Science.gov (United States)

    Santschi, Y.; Eaton, N.; Verheyden, S.; Michaud, V.

    2012-07-01

    RUAG Space are developing materials and processing technologies for manufacture of the Next Generation Launcher (NGL) payload fairing, together with the Laboratory of Polymer and Composite Technology at the EPFL, in a project running under the ESA Future Launchers Preparatory Program (FLPP). In this paper the general aims and scope of the project are described, details of the results obtained shall be presented at a later stage. RUAG Space design, develop and manufacture fairings for the European launch vehicles Ariane 5 and VEGA using well proven composite materials and production methods which provide adequate cost/performance ratio for these applications. However, the NGL shall make full use of innovations in materials and process technologies to achieve a gain in performance at a much reduced overall manufacturing cost. NGL is scheduled to become operational in 2025, with actual development beginning in 2014. In this current project the basic technology is being developed and validated, in readiness for application in the NGL. For this new application, an entirely new approach to the fairing manufacture is evaluated.

  3. Fair Trade in Sustainable Development. The Potential for Fair Trade Market Growth in Poland

    Directory of Open Access Journals (Sweden)

    Grażyna Śmigielska

    2015-11-01

    Full Text Available The paper presents the concept of Fair Trade, which is considered an alternative to conventional trade, and becomes increasingly popular in the Western countries. In addition, some results of empirical research, conveyed in Poland and aimed at diagnosis and assessment of Fairtrade products market, are provided. Fair trade is analysed not only in the broad theoretical context which shows its contribution to sustainable development and relation to corporate social responsibility, but also in the framework of supply chains management. The benefits from the Fairtrade label, including transaction costs reduction are indicated. The assumption is that to achieve them, consumer acceptance of the idea and willingness to buy Fairtrade products are necessary. The empirical research was focused on answering the question whether a market niche for Fairtrade goods exists in Poland and how to develop it by the means of communication tools. The market niche, although very small, has been identified and described. It is apparent that, in order to develop it, a public policy, aimed at raising the awareness of Fair Trade idea, is necessary as well as marketing activities like social marketing Internet campaigns and better and more prominently products display.

  4. LA GESTIÓN INTEGRADA PARA UN ENVEJECIMIENTO ACTIVO. INTEGRATED MANAGEMENT FOR ACTIVE AGEING

    Directory of Open Access Journals (Sweden)

    Dra. Maribel León Fernández

    2015-12-01

    Full Text Available En el año 2000, nace el Programa de Atención Integral de la Persona Adulta Mayor (PAIPAM del Centro de Estudios Generales, en la Universidad Nacional, Heredia, Costa Rica, como un proyecto integrado, con el fin de promover el envejecimiento activo por medio de la ejecución de acciones en docencia, investigación, extensión y la producción. Para el 2011, se reformula con la creación de dos proyectos nuevos adscritos (UNAVIDA y “La cultura y la Expresión Artística como ente de desarrollo en Personas Adultas Mayores: Grupos Culturales y Artísticos” y es así como, por medio de la gestión integrada de acciones de las distintas áreas del quehacer universitario, promovida por el primero de estos proyectos, se concentran esfuerzos mediante ejes transversales como la salud, la sensibilización y la intergeneracionalida, y desde la interacción con distintas poblaciones, instituciones y organizaciones sociales. Los resultados han sido altamente beneficiosos, tanto para el quehacer (maximizacón de recursos como para las personas que participan en él, quienes han encontrado oportunidades de aprendizaje y desarrollo integral muy variadas y de calidad.

  5. Formal Analysis of a Fair Payment Protocol

    NARCIS (Netherlands)

    Cederquist, J.G.; Dashti, Muhammad Torabi; Dimitrakos, Theo; Martinelli, Fabio

    We formally specify a payment protocol described by Vogt et al. This protocol is intended for fair exchange of time-sensitive data. Here the mCRL language is used to formalize the protocol. Fair exchange properties are expressed in the regular alternation-free mu-calculus. These properties are then

  6. Fair trade - Õiglane kaubandus / Tuuliki Kasonen-Lins

    Index Scriptorium Estoniae

    Kasonen-Lins, Tuuliki

    2007-01-01

    Õiglase kaubanduse liikumise ajaloolisest arengust. Fair trade on kaubandusvõrk, kus kaubeldakse arengumaades inimväärsetes tingimustes toodetud ja sealsetelt kaupmeestelt õiglaste hindadega ostetud kaupadega. Fair Trade Euroopas

  7. A Survey of the Economics of Fair Trade

    OpenAIRE

    Dammert, Ana C.; Mohan, Sarah

    2014-01-01

    Fair Trade has spread in developing countries as an initiative aimed at lifting poor smallholder farmers out of poverty by providing them with premium prices, availability of credit, and improved community development and social goods. Fair Trade is also viewed as a niche market for high value products in a context of globalization and trade liberalization policies that affect smallholder farmers in developing countries. The question of whether Fair Trade affects the welfare of rural farmers,...

  8. 23 CFR 710.709 - Determination of fair market value.

    Science.gov (United States)

    2010-04-01

    ... RIGHT-OF-WAY AND REAL ESTATE Concession Agreements § 710.709 Determination of fair market value. (a) Fair market value may be determined either on a best value basis, highest net present value of the... 23 Highways 1 2010-04-01 2010-04-01 false Determination of fair market value. 710.709 Section 710...

  9. 7 CFR 760.5 - Fair market value of milk.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Fair market value of milk. 760.5 Section 760.5... Farmers for Milk § 760.5 Fair market value of milk. (a) The county committee shall determine the fair market value of the affected farmer's normal marketings, which, for the purposes of this subpart, shall...

  10. DCF Fair Value Valuation, Excessive Assetes and Hidden Inefficiencies

    Directory of Open Access Journals (Sweden)

    Paweł Mielcarz

    2011-12-01

    Full Text Available Fair value concept is widely used in DCF (Discounted Cash Flow  business valuation. One of the main principle of fair value concept is full information symmetry between contracting parties. The assumption enforces specific way of FCF (Free Cash Flow estimation: all areas of inefficiency of valuated companies should be identified and their effect on free cash flow should be eliminated. The projection of free cash flow thus prepared should reflect the optimum operations of the business. The methodological issues of fair value valuation of inefficient companies are not comprehensibly addressed in the financial and accounting literature. There is easily observable gap between fair value theory and valuation practices. Thus this article is an attempt to answer the question about practical issues in fair value valuation of companies which do not apply value based management rules. It is based on literature review, theory examination and short case studies which present proposed solution for practical problems. Methods of identification and assessment of impact of inefficiencies on the fair value of a business are hereinafter presented and supported with arguments.

  11. Valuation of Inventories Considering the Fair Value Options

    Directory of Open Access Journals (Sweden)

    Deaconu Adela

    2008-04-01

    Full Text Available Our paper represents a pleading for fair value in the specific case of valuating inventories. The real significance and implications of fair value can only be seen after analyzing the topic from different points of view concerning all involved actors. Therefore we have based our scientific demarche on analyzing the trade literature and comparing the foresights of international regulations given by both the accounting setting bodies and the valuation setting bodies. Moreover we have followed two of the three moments which require valuation and for these moments we have selected those cases which require the using of fair value. Our opinion regarding the findings of the research is expresses by giving practical examples for the specific application of fair value and the way to reach it.

  12. Fisicoquímica de polímeros electroquímicamente activos : Estudio de la conmutación rédox de la polianilina

    OpenAIRE

    Scotto, Juliana

    2016-01-01

    Los polímeros electroquímicamente activos (PEAs) son macromoléculas que tienen la capacidad de oxidarse y reducirse reversiblemente. Existe un gran interés en este tipo de polímeros ya que posibilitan la obtención de materiales con conductividades cercanas a la de los metales, pero con la versatilidad de las sustancias poliméricas en cuanto a sus propiedades mecánicas y ópticas, además de que pueden ser sintetizados de manera sencilla y económica. Entre sus aplicaciones más destacadas cabe se...

  13. CERN Book fair

    CERN Multimedia

    CERN Central Library and IT Department Bookshop

    2004-01-01

    The CERN Library, in conjunction with the IT Department Bookshop, is organizing a book fair on the 28th and 29th October. Some 15 major publishers will be represented, including 6 who will be here in person, and more than 700 of their latest titles will be on display (for sale or order). The major topics covered will be computing, physics, technology, mathematics, engineering and popular science. Those present at this event will include Alpha Science, Cambridge University Press, Elsevier, Institute of Physics, Microsoft Press, O'Reilly, OLF Switzerland, Oxford University Press, McGraw-Hill, Springer, Pearson, Thali Switzerland, Wiley, World Scientific and Ebooks Corporation. The fair will take place on the first floor of the Main Building (bldg.60), Salle des Pas Perdus, and will be open from 10.00 to 17.00 on both days. In addition, EBooks Corporation will describe their electronic book system; insight into this is available at http://www.eblib.com/ We look forward to your support for this initiative. Sh...

  14. The Entrepreneur Fair: Fifth Grade Student Businesses

    Science.gov (United States)

    Moore, Teresa

    2010-01-01

    In twenty years of teaching, the author has never been involved in a project that sparked as much enthusiasm from students, parents, the administration, and other teachers as the Entrepreneur Fair. In an effort to challenge students to become entrepreneurs, the author developed a one-day market called the Entrepreneur Fair at Stonewall Elementary…

  15. 12 CFR 338.4 - Fair housing poster.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Fair housing poster. 338.4 Section 338.4 Banks... HOUSING Advertising § 338.4 Fair housing poster. (a) Each bank engaged in extending loans for the purpose... dwelling shall conspicuously display either the Equal Housing Lender poster set forth in paragraph (b) of...

  16. FAIR VALUE ILLUSTRATED IN OMFP 1802/2014

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2016-06-01

    Full Text Available The fair value of assets is calculated from the evidence of market data through an assessment by authorized appraisers, according to law. The fair value of tangible assets is calculated based on their market value, based on information that we would use market participants in setting asset price. The fair value is determined by reference to one of the following: a market value, for those financial instruments for which a reliable market easily identify. b a value resulting from models and generally accepted valuation techniques for financial instruments that can not easily identify a reliable market, so these models and valuation techniques to ensure a reasonable approximation of market value.

  17. Fair adaptation to climate change

    International Nuclear Information System (INIS)

    Paavola, Jouni; Adger, W. Neil

    2006-01-01

    This article identifies social justice dilemmas associated with the necessity to adapt to climate change, examines how they are currently addressed by the climate change regime, and proposes solutions to overcome prevailing gaps and ambiguities. We argue that the key justice dilemmas of adaptation include responsibility for climate change impacts, the level and burden sharing of assistance to vulnerable countries for adaptation, distribution of assistance between recipient countries and adaptation measures, and fair participation in planning and making decisions on adaptation. We demonstrate how the climate change regime largely omits responsibility but makes a general commitment to assistance. However, the regime has so far failed to operationalise assistance and has made only minor progress towards eliminating obstacles for fair participation. We propose the adoption of four principles for fair adaptation in the climate change regime. These include avoiding dangerous climate change, forward-looking responsibility, putting the most vulnerable first and equal participation of all. We argue that a safe maximum standard of 400-500 ppm of CO 2 concentrations in the atmosphere and a carbon tax of $20-50 per carbon equivalent ton could provide the initial instruments for operationalising the principles. (author)

  18. The Consumer Protection Act 68 of 2008 and procedural fairness in

    African Journals Online (AJOL)

    MJM Venter

    fair. In a South African context, procedural fairness and substantive fairness are therefore of equal importance. 5. The Consumer Protection Act and procedural fairness. In the discussion below, the special ..... actually read the terms, but standardisation in presentation may make it slightly easier for a consumer to understand ...

  19. The Fair Trade Balance: New Challenges after 25 years of Fair Trade

    NARCIS (Netherlands)

    Ruben, R.

    2012-01-01

    During the last 25 years Fair Trade (FT) experienced substantial growth, but competition from private labels is increasingly challenging the policy foundations of the FT business model. While direct welfare effects of FT for farmers are rather modest, security of delivery contracts and pre-financing

  20. A New TCP Congestion Control Supporting RTT-Fairness

    Science.gov (United States)

    Ogura, Kazumine; Nemoto, Yohei; Su, Zhou; Katto, Jiro

    This paper focuses on RTT-fairness of multiple TCP flows over the Internet, and proposes a new TCP congestion control named “HRF (Hybrid RTT-Fair)-TCP”. Today, it is a serious problem that the flows having smaller RTT utilize more bandwidth than others when multiple flows having different RTT values compete in the same network. This means that a user with longer RTT may not be able to obtain sufficient bandwidth by the current methods. This RTT fairness issue has been discussed in many TCP papers. An example is CR (Constant Rate) algorithm, which achieves RTT-fairness by multiplying the square of RTT value in its window increment phase against TCP-Reno. However, the method halves its windows size same as TCP-Reno when a packet loss is detected. This makes worse its efficiency in certain network cases. On the other hand, recent proposed TCP versions essentially require throughput efficiency and TCP-friendliness with TCP-Reno. Therefore, we try to keep these advantages in our TCP design in addition to RTT-fairness. In this paper, we make intuitive analytical models in which we separate resource utilization processes into two cases: utilization of bottleneck link capacity and that of buffer space at the bottleneck link router. These models take into account three characteristic algorithms (Reno, Constant Rate, Constant Increase) in window increment phase where a sender receives an acknowledgement successfully. Their validity is proved by both simulations and implementations. From these analyses, we propose HRF-TCP which switches two modes according to observed RTT values and achieves RTT fairness. Experiments are carried out to validate the proposed method. Finally, HRF-TCP outperforms conventional methods in RTT-fairness, efficiency and friendliness with TCP-Reno.

  1. Fair cost distribution among smart homes with microgrid

    International Nuclear Information System (INIS)

    Zhang, Di; Liu, Songsong; Papageorgiou, Lazaros G.

    2014-01-01

    Highlights: • Work aims at fair cost distribution among smart homes with microgrid. • An MILP-based approach is adopted based on lexicographic minimax method. • Domestic appliances from multiple smart homes are scheduled. • Results from two illustrative examples indicate fair cost distribution. - Abstract: Microgrid is composed of a set of distributed energy resources (DER) and is considered as an alternative energy providing system to the current centralised energy generation. Smart homes equipped with smart grid technology, such as smart meter and communication system, are becoming popular for their lower energy cost and provision of comfort. Flexible energy-consuming household tasks can be scheduled coordinately among multiple homes which share the common microgrid. When local DERs cannot fulfill the whole demand, smart homes will compete with each other to obtain energy from local DERs and achieve their respective lowest energy cost. In this paper, a mathematical programming formulation is presented for the fair cost distribution among smart homes with microgrid. The proposed model is based on the lexicographic minimax method using a mixed integer linear programming (MILP) approach. One-day forecasted energy cost of each smart home is minimised under fairness concern. DER operation, DER output sharing among smart homes and electricity consumption household tasks are scheduled. Two numerical examples with 10 and 50 smart homes are studied. The computational results illustrate that the proposed approach can obtain obvious cost savings (30% and 24% respectively) and fair cost distribution among multiple homes under given fairness scenario

  2. Framework Heurístico para la Implementación de Sistemas Activos de Reconocimiento de Objetos

    Directory of Open Access Journals (Sweden)

    E. González

    2012-10-01

    Full Text Available Resumen: Este trabajo presenta un framework para el desarrollo de sistemas activos de reconocimiento de objetos de forma libre. El framework propuesto aborda el problema de incertidumbre presente en los sistemas de reconocimiento de objetos basados en visión monocular mediante un modelo heurístico que permite usar cualquier tipo de vector de características para representar la información de las vistas. De esta manera, se pueden emplear vectores de características que estimen la pose del objeto con mayor precisión que en los tradicionales sistemas estocásticos. La estrategia empleada para el desarrollo del sistema de reconocimiento activo propuesto se basa en agrupar las vistas de los objetos de la base de datos en clusters y, a partir del estudio de la información contenida en ellos, desarrollar de manera eficiente las tareas de clasificación, selección de las posiciones del sensor y el cálculo de la evidencia. El algoritmo de clasificación emplea una máquina de soporte vectorial (SVM dotando al sistema de reconocimiento de robustez ante pequeñas deformaciones en la apariencia de los objetos por ruido, cambios de iluminación, variaciones en el punto de vista etc. Para la estimación de las posiciones del sensor se utiliza una D-Sphere con el objetivo de reducir la incertidumbre empleando el menor número de movimientos. Además, cada cluster es modelado como una D-Sphere lo que permite de manera off-line evaluar las diferencias de apariencia, entre objetos ambiguos, según el punto de vista desde el que se les observe . Este método ha sido experimentado en un entorno real con un robot manipulador dotado de una webcam en su efector final. Abstract: This paper presents a framework for the development of active systems for object recognition. The proposed framework addresses the problem of uncertainty in object recognition based on monocular vision using a heuristic model that allow the

  3. Fair Value Accounting for Financial Instruments – Conceptual Approach and Implications

    OpenAIRE

    Dumitru MATIS; Carmen Giorgiana BONACI

    2008-01-01

    This study complements the growing literature on the value relevance of fair value by examining the validity of the hypothesis that fair value is more informative than historical cost as a financial reporting standard for financial instruments. We therefore compare the relative explanatory power of fair value and historical cost in explaining equity values. In order to reflect fair values’ role in offering the fair view where financial instruments are concerned we briefly reviewed capital mar...

  4. The FairRoot framework

    International Nuclear Information System (INIS)

    Al-Turany, M; Bertini, D; Karabowicz, R; Kresan, D; Malzacher, P; Uhlig, F; Stockmanns, T

    2012-01-01

    The FairRoot framework is an object oriented simulation, reconstruction and data analysis framework based on ROOT. It includes core services for detector simulation and offline analysis. The framework delivers base classes which enable the users to easily construct their experimental setup in a fast and convenient way. By using the Virtual Monte Carlo concept it is possible to perform the simulations using either Geant3 or Geant4 without changing the user code or the geometry description. Using and extending the task mechanism of ROOT it is possible to implement complex analysis tasks in a convenient way. Moreover, using the FairCuda interface of the framework it is possible to run some of these tasks also on GPU. Data IO, as well as parameter handling and data base connections are also handled by the framework. Since some of the experiments will not have an experimental setup with a conventional trigger system, the framework can handle also free flowing input streams of detector data. For this mode of operation the framework provides classes to create the needed time sorted input streams of detector data out of the event based simulation data. There are also tools to do radiation studies and to visualize the simulated data. A CMake-CDash based building and monitoring system is also part of the FairRoot services which helps to build and test the framework on many different platforms in an automatic way, including also Continuous Integration.

  5. Virtual Career Fairs: Perspectives from Norwegian Recruiters and Exhibitors

    Directory of Open Access Journals (Sweden)

    Ådne Stenberg Vik

    2018-02-01

    Full Text Available The present work introduces virtual fairs, particularly the perceived benefits, challenges, and relevance of such fairs for recruitment and employer branding. These aspects were explored in a semi-structured interview with an organizer of virtual fairs across Scandinavia, and a focus group composed of Norwegian recruiters and exhibitors. The results of the data collection can be summarized in the form of themes that relate to web analytics, web services and optimization. The benefits of virtual fairs pertain to the (a visibility and branding; (b costs; and (c analytics-based customization. Challenges of virtual career fairs pertain to the (a lack of online engagement, (b preparation and staffing costs; (c lack of guidelines; (d talent access and identification; (e security and infrastructure; (f long-term planning; (g and inter-dependencies. The discussion summarizes the implications of branding and recruitment and the value they add to business, also noting how context effects may come into play. The article concludes by exploring the possibility that virtual fairs will complement or become the new standard in recruitment and outlines future avenues for research and practice.

  6. Fair value and accounting standard for financial instrument

    Directory of Open Access Journals (Sweden)

    Holban (Oncioiu Ionica

    2009-06-01

    Full Text Available The measurement of assets and liabilities at fair value, with its subsequent gains or lossesrecognized in profit or loss, should be limited to financial investments that are readily convertible into cash orcash equivalents in active markets, and are not constrained by any business purpose. On the other hand, eventhough assets and liabilities are exposed to changes in the market price, those that are expected to obtainfuture funds and are constrained by some business purpose (non-financial investments should not bemeasured at fair value through profit and loss. Under the Accounting Standard for Financial Instruments, fairvalue measurement is required in certain circumstances similar to IFRS or US GAAP. This paper describeshow the fair value is used under the Standard and purposes to decide whether fair value measurement isrequired or not based on the type of investment.

  7. The economic value of fair use in copyright law: counterfactual impact analysis of fair use policy on private copying technology and copyright markets in Singapore

    OpenAIRE

    Ghafele, Roya; Gibert, Benjamin

    2012-01-01

    The counterfactual impact analysis of fair use amendments in Singapore undertaken here demonstrates that flexible fair use policy positively influences growth rates in private copying technology industries. In 2010, five years after the policy intervention, Singapore’s fair use amendments are correlated with a 3.33% increase in value-added (as % of GDP) for private copying technology industries. Prior to the amendment of fair use policies, private copying technology industries experienced - 1...

  8. Calculation of Biological Assets Fair Value and Their Transformations Results

    OpenAIRE

    Ludmyla Khoruzhiy

    2013-01-01

    In the article the IAS 41 'Agriculture' (fair value of biological assets and agricultural products) terminology has been considered within the Russian theory and practice of accounting. A multifactor model of assets and liabilities fair value calculation has been proposed. It has been found that the application of fair value to measure biological assets and agricultural produce may be a burdensome due to the requirement of fair value calculation at each balance sheet date. In addition, some r...

  9. Randomized Assignments for Barter Exchanges: Fairness vs Efficiency

    DEFF Research Database (Denmark)

    Fang, Wenyi; Filos-Ratsikas, Aris; Frederiksen, Søren Kristoffer Stiil

    2015-01-01

    We study fairness and efficiency properties of randomized algorithms for barter exchanges with direct applications to kidney exchange problems. It is well documented that randomization can serve as a tool to ensure fairness among participants. However, in many applications, practical constraints...

  10. Fair value accounting volgens de IASB en Limperg

    NARCIS (Netherlands)

    Langendijk, H.P.A.J.

    2005-01-01

    Fair value is een belangrijk waardebegrip wat in zeer veel International Financial Accounting Standards (IFRS) is opgenomen, waarbij in bepaalde gevallen ook de ongerealiseerde waardestijgingen in de winst- en verliesrekening worden opgenomen. Limperg zag fair value (= de directe en indirecte

  11. Rewarding leadership and fair procedures as determinants of self-esteem.

    Science.gov (United States)

    De Cremer, David; van Knippenberg, Barbara; van Knippenberg, Daan; Mullenders, Danny; Stinglhamber, Florence

    2005-01-01

    In the present research, the authors examined the effect of procedural fairness and rewarding leadership style on an important variable for employees: self-esteem. The authors predicted that procedural fairness would positively influence people's reported self-esteem if the leader adopted a style of rewarding behavior for a job well done. Results from a scenario experiment, a laboratory experiment, and an organizational survey indeed show that procedural fairness and rewarding leadership style interacted to influence followers' self-esteem, such that the positive relationship between procedural fairness and self-esteem was more pronounced when the leadership style was high in rewarding behavior. Implications in terms of integrating the leadership and procedural fairness literature are discussed.

  12. Fair trade for coffee producing small-scale farmers in Mexico

    Directory of Open Access Journals (Sweden)

    Nam kwon Mun

    2012-10-01

    Full Text Available The agriculture played an important role in the industrialization process of Mexico. However, the agricultural policy of State has isolated small scale farmers, giving priority just to large agricultural exporters. This study analyzes the implications that can have fair trade for the Mexican small scale farmers. The fair trade tries to cover the production cost and basic necessities for the small scale farmers, making direct ties between producers and consumers. This type of linkage guarantees the minimum price and the extra social payment to the small scale farmers, grouped in cooperatives o associations.Coffee is one of the most known fair trade product, and Mexico is one of the most important coffer exporters of the world. The fair trade of coffee production where many small farmers work is carried out by cooperative like UCIRI (Unión de Comunidades Indígenas de la Región Istmo. The case study shows that fair trade cannot provide complete answers to the all problems that have small farmers. But, since fair trade tries to promote small farmers well-being and many small farmers could get rid of extreme poverty thanks to fair trade, it might be possible to say that fair trade can be one valuable option for the sustainable development of small farmers.

  13. Theory of Mind Enhances Preference for Fairness

    Science.gov (United States)

    Takagishi, Haruto; Kameshima, Shinya; Schug, Joanna; Koizumi, Michiko; Yamagishi, Toshio

    2010-01-01

    The purpose of the current study was to examine the role of theory of mind in fairness-related behavior in preschoolers and to introduce a tool for examining fairness-related behavior in children. A total of 68 preschoolers played the Ultimatum Game in a face-to-face setting. Acquisition of theory of mind was defined as the understanding of false…

  14. Quantifying fair payment after outsourcing - a case study

    NARCIS (Netherlands)

    Eveleens, J.L.; Kampstra, P.; Verhoef, C.

    2015-01-01

    After outsourcing, issues can arise between the outsourcing organization and their third parties about fair payment. In a ceteris paribus situation, fair payment can be determined based on the differences made by the third parties. However, when information technology development is (partly)

  15. 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...

  16. Fair Trade and the Fetishization of Levinasian Ethics

    DEFF Research Database (Denmark)

    Staricco, Juan Ignacio

    2016-01-01

    justice, proving unable to grasp the important ethical elements that Fair Trade integrates in its project. In reaction to this, this article intends to critically examine what the Fair Trade movement proposes to be ‘fair’ by resorting to the thought of the French philosopher Emmanuel Lévinas......The certification-based Fair Trade initiative has been steadily growing during the last two decades. While many scholars have analyzed its main characteristics and developments, only a few have assessed it against a concept of justice. And those exceptional cases have only focused on distributive....... To accomplish this goal, a new understanding of his conception of justice is presented, one that seeks to overcome the limitations that the two most common interpretations in the literature suffer. The idea of Lévinas’ ‘dialectics of justice’ is used to discuss Fair Trade’s relation of alterity, its...

  17. PRICE FAIRNESS PERCEPTION ON ASIATIC MARKETS

    OpenAIRE

    Elisabeta Ioanăș

    2012-01-01

    The purpose of this paper is to show the perception of the price fairness in the literature. I made a small comparison between the European and the Asiatic markets. Price is an important key of the marketing mix. On the daily basis, the price fairness is perceived differently from one user to another. Also other researchers states that the price has a great influence on the perceived value and on buying intentions for a product and through this paper can be seen that the culture influences th...

  18. W poszukiwaniu wychowawczej wartości zasady „fair play” = In search of educational value of the "fair play" principle

    OpenAIRE

    Kaźmierczak, Arkadiusz

    2014-01-01

    Streszczenie Autor nawiązuje do uniwersalnej cechy zasady fair play jako wartości moralnej w działaniach społecznych, w tym także działaniach na polu kultury fizycznej. W tym kontekście omawia zasadność istnienia fair play w aktywności sportowej, stosunkach międzyludzkich oraz edukacji szkolnej, wskazując na jej pedagogiczne walory. Weryfikacją empiryczną tych założeń jest próba określenia postaw wobec zasady fair play uczniów (1263 chłopców i 1272 dziewcząt) z 28 łódzkich szk...

  19. Propuesta de un modelo para medir activos intangibles en empresas de software a partir de una herramienta multicriterio

    Directory of Open Access Journals (Sweden)

    Patricia González G

    2015-04-01

    Full Text Available El objetivo de este artículo es presentar una propuesta de un modelo para medir y categorizar los activos intangibles en empresas pequeñas de software, a partir de los fundamentos teóricos de una herramienta multicriterio como es el Análisis de Procesos por Jerarquías, de tal modo que esto permita identificar la mejor empresa de software. La metodología consistió en aplicar el modelo propuesto para medir intangibles en tres empresas de software ubicadas en el Parque Tecnológico de la Ciudad de Cali (Colombia, en donde el programa expert choice fue usado para fines de cálculo. De acuerdo con los resultados obtenidos, se concluye que los gerentes podrían tomar decisiones relacionadas con procesos de mejora continua, benchmarking e, incluso, aquellas relacionadas con inversión y gestión.

  20. Propuesta de un modelo para medir activos intangibles en empresas de software a partir de una herramienta multicriterio

    Directory of Open Access Journals (Sweden)

    Patricia González G

    2015-01-01

    Full Text Available El objetivo de este artículo es presentar una propuesta de un modelo para medir y categorizar los activos intangibles en empresas pequeñas de software, a partir de los fundamentos teóricos de una herramienta multicriterio como es el Análisis de Procesos por Jerarquías, de tal modo que esto permita identificar la mejor empresa de software. La metodología consistió en aplicar el modelo propuesto para medir intangibles en tres empresas de software ubicadas en el Parque Tecnológico de la Ciudad de Cali (Colombia, en donde el programa expert choice fue usado para fines de cálculo. De acuerdo con los resultados obtenidos, se concluye que los gerentes podrían tomar decisiones relacionadas con procesos de mejora continua, benchmarking e, incluso, aquellas relacionadas con inversión y gestión.

  1. A Trustworthy Internet Auction Model with Verifiable Fairness.

    Science.gov (United States)

    Liao, Gen-Yih; Hwang, Jing-Jang

    2001-01-01

    Describes an Internet auction model achieving verifiable fairness, a requirement aimed at enhancing the trust of bidders in auctioneers. Analysis results demonstrate that the proposed model satisfies various requirements regarding fairness and privacy. Moreover, in the proposed model, the losing bids remain sealed. (Author/AEF)

  2. VLSI implementation of a fairness ATM buffer system

    DEFF Research Database (Denmark)

    Nielsen, J.V.; Dittmann, Lars; Madsen, Jens Kargaard

    1996-01-01

    that can provide a resource allocation policy and enforcement of this policy. It can be used in networks in order to provide defined allocation policies (fairness) and improve network robustness. The presented design illustrates how the theoretical weighted fair queueing model can be approximated...

  3. FAIRS AS THE MECHANISM OF CULTURAL INTEGRATION IN MULTIETHNIC REGIONS: THE CASE OF FAIRS OF MIDDLE VOLGA IN THE 19TH CENTURY

    Directory of Open Access Journals (Sweden)

    Владимир Александрович Краснощеков

    2016-11-01

    Full Text Available This article is a historical-cultural analysis of the role of fairs in the processes of cultural interaction in multi-ethnic regions in the 19th century as exemplified by the Middle Volga region. The article is based on a body of sources, which describe the local fairs, including reference books, statistical and economic data for the provinces of the Middle Volga and documents of ‘Economic notes to the general surveying of 1766-1861s’ stored at the Russian State Archive of Ancient Acts (RGADA. The author used historical cultural and methodological approaches, which enabled to estimate fairs as a cultural phenomenon and consider fair trade of the Middle Volga region in a historical perspective, to identify its genesis, and patterns of development in the history of the region. The analysis showed that the fairs served as a mechanism for cultural integration of the peoples of the Middle Volga region in the 19th century. As a part of everyday life, fairs were not only the leading form of trade and form of marketing communications on the basis of personal contacts in the Middle Volga in the 19th century, but also a major cultural phenomenon, a place where different social, professional and ethnic interactions were reflected in the real forms of everyday culture. The peoples of the region closely associated with the central provinces of Russia and with each other through fairs, which played the role of ethno-cultural integration mechanism and the transmission of values and forms of traditional culture in the Middle Volga. The economic and cultural ties between the inhabitants of the region, with a variety of beliefs, customs, habits and needs, expressed in the forms of fair trade, resulted in more homogeneous forms of economic activity, the spread in the daily use of the population of similar features of material and spiritual culture.

  4. Extreme state of matter physics at FAIR

    International Nuclear Information System (INIS)

    Boris Sharkov

    2010-01-01

    Complete text of publication follows. The Facility for Antiproton and Ion Research in Europe, FAIR, will provide worldwide unique accelerator and experimental facilities allowing for a large variety of unprecedented fore-front research in extreme state of matter physics and applied science. Indeed, it is the largest basic research project on the roadmap of the European Strategy Forum of Research Infrastructures (ESFRI), and it is cornerstone of the European Research Area. FAIR offers to scientists from the whole world an abundance of outstanding research opportunities, broader in scope than any other contemporary large-scale facility worldwide. More than 2500 scientists are involved in setting up and exploiting the FAIR facility. They will push the frontiers of our knowledge in hadron, nuclear, atomic and applied physics far ahead, with important implications also for other fields in science such as cosmology, astro and particle physics, and technology. It includes 14 initial experiments, which form the four scientific pillars of FAIR. The main thrust of intense heavy ion and laser beam-matter interaction research focuses on the structure and evolution of matter on both a microscopic and on a cosmic scale. This presentation outlines the current status of the Facility for Antiproton and Ion Research. It is expected that the actual construction of the facility will commence in 2010 as the project has raised more than one billion euro in funding. The sequence and scope of the construction will be described. Also the physics program of FAIR, based on the acquired funding, will be presented.

  5. Fair for extreme state of matter physics

    International Nuclear Information System (INIS)

    Sharkov, B.

    2013-01-01

    The Facility for Antiproton and Ion Research in Europe, FAIR, will provide worldwide unique accelerator and experimental facilities allowing for a large variety of unprecedented fore-front research in extreme state of matter physics and applied science. Indeed, it is the largest basic research project on the roadmap of the European Strategy Forum of Research Infrastructures (ESFRI), and it is cornerstone of the European Research Area. FAIR offers to scientists from the whole world an abundance of outstanding research opportunities, broader in scope than any other contemporary large-scale facility worldwide. More than 2500 scientists are involved in setting up and exploiting the FAIR facility. They will push the frontiers of our knowledge in hadron, nuclear, atomic and applied physics far ahead, with important implications also for other fields in science such as cosmology, astro and particle physics, and technology. It includes 14 initial experiments, which form the four scientific pillars of FAIR. The main thrust of intense heavy ion and laser beam-matter interaction research focuses on the structure and evolution of matter on both a microscopic and on a cosmic scale. This presentation outlines the current status of the Facility for Antiproton and Ion Research. It is expected that the actual construction of the facility will commence in 2010 as the project has raised more than one billion euro in funding. The sequence and scope of the construction will be described. Also the physics program of FAIR, based on the acquired funding, will be presented. (author)

  6. Technology is Changing What's "Fair Use" in Teaching

    Directory of Open Access Journals (Sweden)

    Linda Howe-Steiger

    2002-01-01

    Full Text Available The Doctrine of Fair Use was established by the courts to exempt certain activities such as teaching and research from the legal requirements of the copyright law. Before the 1976 Revision of the Copyright Act, only two cases were brought against teachers for copyright infringements. In both cases the teachers lost because their extensive copying was found to impact the copyright owner's market for legally published copies. Although the 1976 Act explicitly recognizes the existence of potentially Fair Uses, the act makes application of the principle highly situational. Classroom Guidelines attached to the Act make application even more murky and constrained. After 1976 photocopy technology and the advent of the coursepack began a trend towards circumscribing situations in which Fair Use may be applied. Potential impact on a new, lucrative market for sale of rights to copy portions of books and journals appears to dominate contemporary case law. Desktop publishing and Internet and web-based teaching, the authors believe, will further erode traditional applications of Fair Use for educational purposes. They argue that instructors and researchers should assume that there is no Fair Use on the Internet. Guidelines are provided for faculty and others considering dissemination of potentially copyrighted materials to students via digital technologies.

  7. Fair and optimistic quantum contract signing

    Science.gov (United States)

    Paunković, N.; Bouda, J.; Mateus, P.

    2011-12-01

    We present a fair and optimistic quantum-contract-signing protocol between two clients that requires no communication with the third trusted party during the exchange phase. We discuss its fairness and show that it is possible to design such a protocol for which the probability of a dishonest client to cheat becomes negligible and scales as N-1/2, where N is the number of messages exchanged between the clients. Our protocol is not based on the exchange of signed messages: Its fairness is based on the laws of quantum mechanics. Thus, it is abuse free, and the clients do not have to generate new keys for each message during the exchange phase. We discuss a real-life scenario when measurement errors and qubit-state corruption due to noisy channels and imperfect quantum memories occur and argue that for a real, good-enough measurement apparatus, transmission channels, and quantum memories, our protocol would still be fair. Apart from stable quantum memories, the other segments of our protocol could be implemented by today's technology, as they require in essence the same type of apparatus as the one needed for the Bennett-Brassard 1984 (BB84) cryptographic protocol. Finally, we briefly discuss two alternative versions of the protocol, one that uses only two states [based on the Bennett 1992 (B92) protocol] and the other that uses entangled pairs, and show that it is possible to generalize our protocol to an arbitrary number of clients.

  8. Fair and optimistic quantum contract signing

    Energy Technology Data Exchange (ETDEWEB)

    Paunkovic, N.; Mateus, P. [SQIG - Instituto de Telecomunicacoes, IST, TULisbon, Avenida Rovisco Pais, P-1049-001 Lisbon (Portugal); Bouda, J. [Faculty of Informatics, Masaryk University, Botanicka 68a, CZ-60200 Brno (Czech Republic)

    2011-12-15

    We present a fair and optimistic quantum-contract-signing protocol between two clients that requires no communication with the third trusted party during the exchange phase. We discuss its fairness and show that it is possible to design such a protocol for which the probability of a dishonest client to cheat becomes negligible and scales as N{sup -1/2}, where N is the number of messages exchanged between the clients. Our protocol is not based on the exchange of signed messages: Its fairness is based on the laws of quantum mechanics. Thus, it is abuse free, and the clients do not have to generate new keys for each message during the exchange phase. We discuss a real-life scenario when measurement errors and qubit-state corruption due to noisy channels and imperfect quantum memories occur and argue that for a real, good-enough measurement apparatus, transmission channels, and quantum memories, our protocol would still be fair. Apart from stable quantum memories, the other segments of our protocol could be implemented by today's technology, as they require in essence the same type of apparatus as the one needed for the Bennett-Brassard 1984 (BB84) cryptographic protocol. Finally, we briefly discuss two alternative versions of the protocol, one that uses only two states [based on the Bennett 1992 (B92) protocol] and the other that uses entangled pairs, and show that it is possible to generalize our protocol to an arbitrary number of clients.

  9. Fair and optimistic quantum contract signing

    International Nuclear Information System (INIS)

    Paunkovic, N.; Mateus, P.; Bouda, J.

    2011-01-01

    We present a fair and optimistic quantum-contract-signing protocol between two clients that requires no communication with the third trusted party during the exchange phase. We discuss its fairness and show that it is possible to design such a protocol for which the probability of a dishonest client to cheat becomes negligible and scales as N -1/2 , where N is the number of messages exchanged between the clients. Our protocol is not based on the exchange of signed messages: Its fairness is based on the laws of quantum mechanics. Thus, it is abuse free, and the clients do not have to generate new keys for each message during the exchange phase. We discuss a real-life scenario when measurement errors and qubit-state corruption due to noisy channels and imperfect quantum memories occur and argue that for a real, good-enough measurement apparatus, transmission channels, and quantum memories, our protocol would still be fair. Apart from stable quantum memories, the other segments of our protocol could be implemented by today's technology, as they require in essence the same type of apparatus as the one needed for the Bennett-Brassard 1984 (BB84) cryptographic protocol. Finally, we briefly discuss two alternative versions of the protocol, one that uses only two states [based on the Bennett 1992 (B92) protocol] and the other that uses entangled pairs, and show that it is possible to generalize our protocol to an arbitrary number of clients.

  10. HOW APPRAISERS DEVELOP FAIR VALUE

    Directory of Open Access Journals (Sweden)

    MIROSLAV ŠKODA

    2012-01-01

    Full Text Available Management is responsible for its own financial decisions. If we take into account, that fair value concept was shown in financial crisis as something that does not work anymore in this way; there is a big need to develop it for the future. Non-professional readers of financial statements believe, however, that company financials are the work of the public accounting firm that had signed the audit certificate. The main reason for bringing this point up is that when companies disclose Fair Value (FV information in their financial statements, they are taking responsibility for the values disclosed. Management may often be encouraged to utilize the services of an outside professional, but at the end of the day, the outside appraiser is a hired gun. Although the appraiser has to take responsibility for his own work, hiring the appraiser does not absolve management of its ultimate responsibility. The obverse of this is also true. Management does not have to hire the appraiser to develop any fair value disclosures made in the financial statements. Developing FV information is not recommended as a do-it yourself undertaking, there is nothing in Generally Accepted Accounting Principles (GAAP or Securities Exchange Commission (SEC regulations, however, that requires an outside appraiser.

  11. Fair Trade: Social Regulation in Global Food Markets

    Science.gov (United States)

    Raynolds, Laura T.

    2012-01-01

    This article analyzes the theoretical and empirical parameters of social regulation in contemporary global food markets, focusing on the rapidly expanding Fair Trade initiative. Fair Trade seeks to transform North/South relations by fostering ethical consumption, producer empowerment, and certified commodity sales. This initiative joins an array…

  12. Leadership and Fairness: The State of the Art

    NARCIS (Netherlands)

    D.L. van Knippenberg (Daan); D. de Cremer (David); B. van Knippenberg (Barbara)

    2006-01-01

    textabstractResearch in leadership effectiveness has paid less to the role of leader fairness than probably it should have. More recently, this has started to change. To capture this development, we review the empirical literature in leadership and fairness to define the field of leadership and

  13. Leadership and Fairness: The state of the art.

    NARCIS (Netherlands)

    van Knippenberg, D.; de Cremer, D.; van Knippenberg, B.M.

    2007-01-01

    Research in leadership effectiveness has paid less attention to the role of leader fairness than probably it should have. More recently, this has started to change. To capture this development, we review the empirical literature in leadership and fairness to define the field of leadership and

  14. The Good, the Right & the Fair

    DEFF Research Database (Denmark)

    Gjerris, Mickey; Nielsen, Morten Ebbe Juul; Sandøe, Peter

    The Good, the Right, and the Fair is a comprehensive introduction to contemporary moral and political philosophy especially suited for undergraduate students in medicine and the life sciences. The book covers first questions concerning the good: What makes a life worth living? Is it only humans who...... matter morally? Is welfare all that matters? It then proceeds to a discussion of the right: How ought we to act? The major ethical theories of the western tradition are presented and their strengths and weaknesses discussed. Finally, key aspects of the philosophical discussion of the fair, including...

  15. 48 CFR 1352.228-74 - Fair market value of aircraft.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Fair market value of... Fair market value of aircraft. As prescribed in 48 CFR 1328.310-70(e) and 48 CFR 1328.310-70(g) insert the following in all applicable contracts for leased aircraft: Fair Market Value of Aircraft (APR 2010...

  16. 7 CFR 51.1447 - Fairly uniform in color.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Fairly uniform in color. 51.1447 Section 51.1447... color. Fairly uniform in color means that 90 percent or more of the kernels in the lot have skin color within the range of one or two color classifications. ...

  17. 7 CFR 51.1407 - Fairly uniform in color.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Fairly uniform in color. 51.1407 Section 51.1407 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards... in color. Fairly uniform in color means that the shells do not show sufficient variation in color to...

  18. Relación existente entre paraísos fiscales, lavado de activos y defraudación tributaria. Un análisis desde la normativa de Ecuador

    Directory of Open Access Journals (Sweden)

    Carlos Mauricio De La Torre Lascano

    2017-10-01

    Full Text Available En la actualidad, son cada vez más frecuentes los escándalos públicos que devienen de hechos corruptos, utilizando diversos y creativos artilugios que incluyen esquemas de ingeniería financiera o registros contables fraudulentos. La falta de transparencia, escasa cooperación, entrega de información casi nula, crean campos propicios para que se alojen descomunales capitales de origen desconocido y en muchos casos ilícitos en centros offshore. Por lo que se torna necesario entender la relación existente entre paraísos fiscales, lavado de activos y defraudación tributaria, lo perjudicial de esa letal amalgama en las sociedades y Estados, pero sobre todo entender quiénes se benefician. Desde la perspectiva jurídica se determinó que existen posiciones doctrinales encontradas a considerar que la defraudación tributaria constituye objeto material del delito de lavado de activos. Por otro lado, también se procedió al análisis de la reciente normativa emitida en Ecuador referente a esta materia, ratificando la responsabilidad penal del contador como autor en la defraudación, inclusive si no ha actuado con mandato expreso. No obstante, quedan aún pendientes varios temas por legislar, a pesar que los diferentes entes reguladores nacionales, han emitido amplia e inclusive podría decirse excesiva normativa para cada uno de los sectores económicos.

  19. Responsibility for what? Fairness and individual responsibility

    OpenAIRE

    Cappelen, Alexander Wright; Sørensen, Erik Øiolf; Tungodden, Bertil

    2010-01-01

    -This is the author's version of the article: "Responsibility for what? Fairness and individual responsibility", European Economic Review, Volume 54, Issue 3, April 2010, Pages 429–441. What should individuals be held responsible for? This is a fundamental question in much of the contemporary debate on distributive justice. Different fairness ideals, such as strict egalitarianism, and different versions of equal opportunity ethics and libertarianism give different answers to this question....

  20. GUARANTEES OF THE RIGHT TO A FAIR CIVIL TRIAL

    Directory of Open Access Journals (Sweden)

    Diana-Loredana Jalbă

    2015-11-01

    Full Text Available In order to ensure the effective protection of human rights and provide for more than theoretical and illusory substantive rights, the need to define the right to a fair trial is emerging, along with the necessity that litigants become aware of the guarantees established by article 6 of the European Convention on Human Rights. Thus, the article aims to approach the ample issue regarding the litigants’ right to a fair civil trial in light of current legal regulations, and in particular, in light of the jurisprudence of the European Court of Human Rights. Given the fact that the right to a fair civil trial involves establishing, throughout the trial, a set of rules of procedure aimed at creating a balance between the parties in the process - the so-called guarantees of a fair trial - in her scientific pursuits, the author analyzes both explicit and implicit guarantees of fair trial, highlighting relevant European standards as well as their degree of implementation in the national (procedural law.

  1. Fairness Doctrine in Advertising.

    Science.gov (United States)

    Martin, Charles Vance

    After a decade of debate, numerous Federal Communications Commission (FCC) rulings, and many court decisions, the application of the "fairness doctrine"--an act that mandates objectivity in the presentation of facts concerning controversial issues--remains unsettled. This report discusses issues involved in the application of the…

  2. 48 CFR 1252.228-71 - Fair market value of aircraft.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Fair market value of....228-71 Fair market value of aircraft. As prescribed in (TAR) 48 CFR 1228.306-70(a) and (c), insert the following clause: Fair Market Value of Aircraft (OCT 1994) For purposes of the clause entitled “Loss of or...

  3. CERN at the International Inventions Fair

    CERN Multimedia

    2007-01-01

    CERN is the guest of honour at the 35th International Inventions Fair, which will take place from 18th to 22nd April at Palexpo, in Geneva. CERN has been chosen as the guest of honour for its ability to develop new technologies and translate them for the benefit of society. For the Fair, CERN has teamed up with ten companies that have made use of technologies and ideas from the Laboratory. The CERN stand at the exhibition will be dedicated to a presentation of the Laboratory and the LHC. Each of the technologies featured will be highlighted on the stand, along with the companies that have put them into more general use. This will allow visitors to trace the path from basic research to practical application from start to finish. One example is Medipix, a particle detection technology that has found applications in medical imaging. Visitors to the Fair will be able to see a Medipix detector in action on the CERN stand, and use it to view the particles emitted by everyday objects.

  4. High burnup models in computer code fair

    Energy Technology Data Exchange (ETDEWEB)

    Dutta, B K; Swami Prasad, P; Kushwaha, H S; Mahajan, S C; Kakodar, A [Bhabha Atomic Research Centre, Bombay (India)

    1997-08-01

    An advanced fuel analysis code FAIR has been developed for analyzing the behavior of fuel rods of water cooled reactors under severe power transients and high burnups. The code is capable of analyzing fuel pins of both collapsible clad, as in PHWR and free standing clad as in LWR. The main emphasis in the development of this code is on evaluating the fuel performance at extended burnups and modelling of the fuel rods for advanced fuel cycles. For this purpose, a number of suitable models have been incorporated in FAIR. For modelling the fission gas release, three different models are implemented, namely Physically based mechanistic model, the standard ANS 5.4 model and the Halden model. Similarly the pellet thermal conductivity can be modelled by the MATPRO equation, the SIMFUEL relation or the Halden equation. The flux distribution across the pellet is modelled by using the model RADAR. For modelling pellet clad interaction (PCMI)/ stress corrosion cracking (SCC) induced failure of sheath, necessary routines are provided in FAIR. The validation of the code FAIR is based on the analysis of fuel rods of EPRI project ``Light water reactor fuel rod modelling code evaluation`` and also the analytical simulation of threshold power ramp criteria of fuel rods of pressurized heavy water reactors. In the present work, a study is carried out by analysing three CRP-FUMEX rods to show the effect of various combinations of fission gas release models and pellet conductivity models, on the fuel analysis parameters. The satisfactory performance of FAIR may be concluded through these case studies. (author). 12 refs, 5 figs.

  5. High burnup models in computer code fair

    International Nuclear Information System (INIS)

    Dutta, B.K.; Swami Prasad, P.; Kushwaha, H.S.; Mahajan, S.C.; Kakodar, A.

    1997-01-01

    An advanced fuel analysis code FAIR has been developed for analyzing the behavior of fuel rods of water cooled reactors under severe power transients and high burnups. The code is capable of analyzing fuel pins of both collapsible clad, as in PHWR and free standing clad as in LWR. The main emphasis in the development of this code is on evaluating the fuel performance at extended burnups and modelling of the fuel rods for advanced fuel cycles. For this purpose, a number of suitable models have been incorporated in FAIR. For modelling the fission gas release, three different models are implemented, namely Physically based mechanistic model, the standard ANS 5.4 model and the Halden model. Similarly the pellet thermal conductivity can be modelled by the MATPRO equation, the SIMFUEL relation or the Halden equation. The flux distribution across the pellet is modelled by using the model RADAR. For modelling pellet clad interaction (PCMI)/ stress corrosion cracking (SCC) induced failure of sheath, necessary routines are provided in FAIR. The validation of the code FAIR is based on the analysis of fuel rods of EPRI project ''Light water reactor fuel rod modelling code evaluation'' and also the analytical simulation of threshold power ramp criteria of fuel rods of pressurized heavy water reactors. In the present work, a study is carried out by analysing three CRP-FUMEX rods to show the effect of various combinations of fission gas release models and pellet conductivity models, on the fuel analysis parameters. The satisfactory performance of FAIR may be concluded through these case studies. (author). 12 refs, 5 figs

  6. Do women on management board increase fair value relevance?

    OpenAIRE

    Velte, Patrick

    2017-01-01

    The purpose of this paper is the link between women on management board and the value relevance of fair value accounting according to IFRS 13. The empirical quantitative study covers a sample of German companies listed at the Prime Standard of the Frankfurt Stock Exchange for the business years 2013-2015 (411 firm-year observations). Value relevance is measured by the modified Ohlson (1995) model and we separate fair value accounting in level 1, level 2 and level 3 fair values. Multiple regre...

  7. Fair Value Accounting and Measurement through FASB’s Developments

    OpenAIRE

    Bonaci, Carmen Giorgiana; Strouhal, Jiří; Matis, Dumitru

    2009-01-01

    Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United States Accounting Standard setters, through the point of view of the historical events, which led to their appearance. Our study brings its’ contribution to complementing growing literature on the value relevance of fair value, but focuses on the assessment of fair value as a financial reporting s...

  8. 〈査読付論文〉The Necessity to Advance Disclosing Fair Value by the Hierarchy: Evidence from Literature Review about Fair Value Hierarchy Information

    OpenAIRE

    ZHANG, JIAO

    2016-01-01

    [Abstract]This paper aims to discuss the necessity to advance disclosing fair value by hierarchy in Japan by reviewing the literature about fair value hierarchy information in the U.S. In Japan, ASBJ published the Exposure Draft "Accounting Standards on Fair Value Measurement and Disclosure" in 2010 which specifies that the fair value should be reported by hierarchy. However, it has not published as formal standard until March 2016. Furthermore, some commenters suggested that the hierarchy an...

  9. Me, Myself, Fairness, and I: On the Self-Related Aspects of Fairness Reactions

    NARCIS (Netherlands)

    Loseman, A.

    2011-01-01

    The current dissertation focuses on the psychology of justice as a self-related process. Six experiments within three justice domains are reported in which specific self-related aspects and their influence on fairness reactions are investigated. The construction of one’s self-image (i.e., the

  10. Problem and Improvement of Fair Value in the Perspective of Financial Crisis

    Directory of Open Access Journals (Sweden)

    Ma Caihua

    2015-01-01

    Full Text Available Fair value is a kind of value estimation mode. But with the breakout of financial crisis, people started to doubt the impact of this value estimation mode. This article starts with the disputes from various parties about the fair value in the financial crisis, introduces the background of financial crisis and analyzes the manifestation problem of fair value based on the facts that the fair value has an effect of risk amplification and its measurement intensifies the fluctuation of enterprise business performance. Then it also proposes some corresponding countermeasures to perfect the measurement property of fair value based on the confirmation of the fair value measurement.

  11. Estrategias óptimas de inversión en activos con riesgo de crédito. Un modelo markoviano.

    Directory of Open Access Journals (Sweden)

    Buendía Capellá, Mónica

    2008-01-01

    Full Text Available En este trabajo analizamos las estrategias de inversión en bonos con riesgo de crédito.Presentamos un modelo dinámico para la búsqueda de estrategias óptimas de inversión; en él seaplican las herramientas proporcionadas por las cadenas y los procesos de Markov tanto para lavaloración de este tipo de activos financieros, como para la búsqueda de estrategias óptimas deinversión. En este modelo se supone una inversión en bonos que se desea mantener durante unperiodo de tiempo determinado; basándonos en los modelos reducidos para la valoración deactivos financieros con riesgo de crédito, el modelo propuesto encuentra una regla de decisiónóptima para elegir la calificación crediticia que debe tener un bono cupón cero de la industria enla que se desea invertir.

  12. 45 CFR 400.83 - Mediation and fair hearings.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 2 2010-10-01 2010-10-01 false Mediation and fair hearings. 400.83 Section 400.83... Employment § 400.83 Mediation and fair hearings. (a) Mediation—(1) Public/private RCA program. The State must ensure that a mediation period prior to imposition of sanctions is provided to refugees by local...

  13. Fair Equality of Opportunity in Our Actual World

    Science.gov (United States)

    Sachs, Benjamin

    2016-01-01

    Fair equality of opportunity, a principle that governs the competition for desirable jobs, can seem irrelevant in our actual world, for two reasons. First, parents have broad liberty to raise their children as they see fit, which seems to undermine the fair equality of opportunity-based commitment to eliminating the effects of social circumstances…

  14. The Economics of Fair Play.

    Science.gov (United States)

    Sigmund, Karl; Fehr, Ernst; Nowak, Martin A.

    2002-01-01

    Reports on the field of experimental economics and speculates about why we value fairness and cooperation over the seemingly more rational selfishness. Illustrates a typical decision making situation using the Ultimatum game. (DDR)

  15. The Google Science Fair winner comes to CERN

    CERN Multimedia

    CERN Bulletin

    2011-01-01

    Shree Bose, the Google Science Fair Grand Prize winner, will come to CERN for a three-day internship. She is looking forward to it and hopes to sit in the CERN Control Room, and to learn more about ALICE and in general the work going on here right now.   Google Science Fair winners Lauren Hodge (left) Shree Bose (middle) and Naomi Shah (right). (Image Copyright Google) Despite her young age, Shree Bose is already an experienced researcher. Indeed, she has already been awarded prestigious prizes in various science fairs and competitions. Aged 17, she found a way to improve ovarian cancer treatment for patients when they have built up a resistance to certain chemotherapy drugs. The project won the Grand Prize at the Google Science Fair, and together with an amazing 10-day trip to the Galapagos Islands with National Geographic Expeditions, she also won a trip to CERN. “Shree will visit several experimental sites here and will sit next to our physicists and engineers, in the CCC an...

  16. Contract law as fairness

    NARCIS (Netherlands)

    Klijnsma, J.

    2015-01-01

    This article examines the implications for contract law of Rawls' theory of justice as fairness. It argues that contract law as an institution is part of the basic structure of society and as such subject to the principles of justice. Discussing the basic structure in relation to contract law is

  17. Development of Teachers' Attitude Scale towards Science Fair

    Science.gov (United States)

    Tortop, Hasan Said

    2013-01-01

    This study was conducted to develop a new scale for measuring teachers' attitude towards science fair. Teacher Attitude Scale towards Science Fair (TASSF) is an inventory made up of 19 items and five dimensions. The study included such stages as literature review, the preparation of the item pool and the reliability and validity analysis. First of…

  18. Fair inheritance taxation in the presence of tax planning

    OpenAIRE

    Wrede, Matthias

    2013-01-01

    This paper presents an analysis of the extent to which tax planning affects the level of the inheritance tax rate that is perceived to be fair. In a factorial survey conducted in Germany, tax planning was found to increase the fair tax rate by approximately 4 percentage points. The fair tax rate is determined by not only the size of the bequest, the relationship of the heir to the bequeather, and the type of bequest, but also by the perceived intentions of the bequeather. Families with pro-so...

  19. Envejecimiento activo y saludable. ¿Cómo promocionarlo en el trabajo?

    Directory of Open Access Journals (Sweden)

    Laura María Blanco Álvarez

    Full Text Available Resumen Introducción: Actualmente se está produciendo un acusado cambio demográfico en el que se observa un envejecimiento en la población activa, debido principalmente al aumento de la esperanza de vida y la disminución en las tasas de fecundidad. Resulta un desafío para nuestra sociedad el tratar de mejorar la calidad de vida del trabajador mayor. Objetivo: Identificar y evaluar las intervenciones más actuales en la promoción de la salud del trabajador mayor, fomentando el envejecimiento activo y saludable en su entorno laboral. Metodología: Se ha realizado una revisión bibliográfica basada en la literatura publicada durante el periodo de 2006-2016 en varias bases de datos científicas: MEDLINE, SCOPUS, IBECS, LILACS, y WOK. Resultados: La búsqueda produjo un total de 63 registros y tras la aplicación de filtros y criterios de exclusión e inclusión, se seleccionaron un total de 8 artículos (3 estudios transversales, 3 ensayos clínicos controlados aleatorizados y 2 ensayos clínicos cuasi-experimentales. Se evidenciaron resultados estadísticamente significativos en distintas estrategias de promoción de la salud en el trabajador mayor, repercutiendo positivamente en su desempeño laboral. Conclusiones: Se obtuvieron hallazgos positivos en determinados parámetros de salud (actividad física diaria, hábitos alimenticios, peso, BMI, etc. en los programas cuyo objetivo era mantener la salud y bienestar del trabajador mayor. Además se ha constatado la falta de estudios longitudinales de calidad, existiendo la necesidad de generar evidencia para el ajuste de los actuales programas en función de la franja de edad, patología predominante en cada sector laboral y su correspondiente análisis coste-efectividad.

  20. 75 FR 61842 - Fair Credit Reporting Affiliate Marketing Regulations

    Science.gov (United States)

    2010-10-06

    ... DEPARTMENT OF THE TREASURY Office of Thrift Supervision Fair Credit Reporting Affiliate Marketing... concerning the following information collection. Title of Proposal: Fair Credit Reporting Affiliate Marketing... person from using certain information received from an affiliate to make a solicitation for marketing...

  1. Fair quantum blind signatures

    International Nuclear Information System (INIS)

    Tian-Yin, Wang; Qiao-Yan, Wen

    2010-01-01

    We present a new fair blind signature scheme based on the fundamental properties of quantum mechanics. In addition, we analyse the security of this scheme, and show that it is not possible to forge valid blind signatures. Moreover, comparisons between this scheme and public key blind signature schemes are also discussed. (general)

  2. Pengaruh Keadilan Pelayanan (Service Fairness) terhadap Citra Perusahaan Penyedia Listrik

    OpenAIRE

    Asliana, Endang

    2011-01-01

    Electrical problems are classified in the business services that are considered part of the general requirement that electrical activity is expressed as organizing community service. Attention to issues of quality and fairness of service becomes important. Justice ministry (service fairness) consists of distributive justice, procedural justice and interactional justice. A good perception of the fairness issue is expected to enhance the corporate image in the assessment of the customer. Using ...

  3. Willingness to pay for fair trade products: Results from a discrete choice experiment

    DEFF Research Database (Denmark)

    Peyer, Mathias; Balderjahn, Ingo; Scholderer, Joachim

    under the assumption that a fair trade label was included on the product package. It is concluded that fair trade certification may result yield real competitive advantage for producers of consumer goods, and that the generality of the observed effects should be investigated in other product categories...... awareness of fair trade labels and prior experience with fair trade products as individual-differences variables. Results indicated that consumer willingness to pay for fair trade labels was significant and positive under virtually all experimental conditions, and increased further when the fair trade label...... was combined with a strong manufacturer brand, when participants had prior experience with fair-trade products, and when participants had high prior awareness of fair trade labels. Based on the parameter estimates, price response functions were fitted, and changes in market shares were predicted for each brand...

  4. Medical student attitudes before and after participation in rural health fairs

    Directory of Open Access Journals (Sweden)

    David C Landy

    2012-01-01

    Full Text Available Background: Despite an increased need, residents of rural communities have decreased access to healthcare and oftenpresentuniquehealthcare challenges associated with their rurality. Ensuring medical students receive adequate exposure to these issues is complicated by the urban location of most medical schools. Health fairs (fairs conducted in rural communities can provide students exposure to ruralhealth;however, it is unknown how participation affects attitudes regarding these issues. Materials and Methods: During the 2010-2011 academic year, first-year medical students were surveyed before and after participating in a rural fair regarding the importance of rural health issues, the need for exposure to rural healthcare, their plans to practice in a rural community,andthe educational impact of fairs. Results : Of the 121participating students, 77% and 61% completed pre- and post-fair surveys, respectively. Few had lived in a rural area or planned to practice primary care. Participants strongly agreed that the delivery of healthcare in rural areas was important, and that all physicians should receive rural health training (4.8 and 3.7 out of 5, respectively despite less than halfplanning to practice in a rural community.After participating in a rural fair, student attitudes were unchanged, although 87% of participants strongly agreed their involvement had contributed to improving patient health and 70% that the fairs provided rural medicine experience. Conclusions : Among urban medical school students with varied interests in primary care, there was strong interest in volunteering at rural fairs and appreciation for the importance of rural health. Fairs provided interested students with rural medicine experience that reinforced student attitudes regarding rural health. Further, students felt their participation improved patient health.

  5. Tourist offer and tourist fair: Marketing approach

    Directory of Open Access Journals (Sweden)

    Berber Ivana

    2007-01-01

    Full Text Available Nowadays, the main aim of tourism system, which is an important part of economy, is a preservation and an improvement of itself supply, as well as connection with demand. As there are many of promotion activities, it requests their adequate observation. Fair activities, as one of the possible ways of promotion, have its own advantages, especially in total tourism product promotion. This paper is focused on importance and role of tourism fairs in continuously achievement of tourism system goals.

  6. Bidding in common value fair division games

    OpenAIRE

    Brünner, Tobias; Becker, Alice

    2013-01-01

    In a fair division game an indivisible object with an unknown common value is owned by a group of individuals and should be allocated to one of them while the others are compensated monetarily. Implementing fair division games in the lab, we fi nd many occurrences of the winner's curse under the first-price rule but only few occurrences under the second-price rule. Moreover, bidding behavior is very heterogeneous across subjects. A considerable share of our subjects anticipates that other bid...

  7. Fairness in Communication and Computer Network Design

    OpenAIRE

    Nilsson, Pål

    2006-01-01

    In communication networks, fair sharing of resources is an important issue for one main reason. The growth of network capacity is in general not matching the rapid growth of traffic. Consequently, the resources consumed by each user have to be limited. This implies that users cannot always be assigned the end-to-end bandwidth they ask for. Instead, the limited network resources should be distributed to users in a way that assures fair end-to-end bandwidth assignment among them. Obtaini...

  8. Response Analysis Of Payload Fairing Due To Acoustic Excitation

    Directory of Open Access Journals (Sweden)

    Annu Cherian

    2015-08-01

    Full Text Available Abstract During flight missions launch vehicles are subjected to a severe dynamic pressure loading aero-acoustic and structure-borne excitations of various circumstances which can endanger the survivability of the payload and the vehicles electronic equipment and consequently the success of the mission. The purpose of the fairing is to protect the satellite from damage during launch until deployment in space. Both the structural and acoustic loads are significant during the first few minutes of a launch and have the potential to damage the payload. This paper describes the analysis of mechanical structure and the inner acoustic cavity of the payload fairing subjected to acoustic field. The vibro-acoustic behaviour of the fairing is analyzed using Statistical Energy Analysis SEA Model. The software VA One is used for the statistical energy analysis of launch vehicle payload fairing due to acoustic excitation.

  9. Aetiology of phenomenon of fair play in sport through psychoanalytic discourse

    Directory of Open Access Journals (Sweden)

    Roman Vodeb

    2003-12-01

    Full Text Available When discussing fair play, sports experts nowadays mostly talk about how to "be a sport" on a sport field. It means telling and preaching to athletes to obey all the written rules of sport's ethic and those not written as well. Here we want to explore the other meaning of the term "fair play". We want to really learn about it, because fair play certainly is a psychological category. Psychoanalytic logic teaches us that roots of fair play should be sought in the infantile period of child's development. It seems, that the events caused by the Oedipus complex and the building Superego have the most sufficient impact on someone's sports behavior. Theoretically speaking, fair play cannot be considered as something gained from culture - it is mainly a construct, a symptom of returning infantile repressions in the context of father as a sexual concurrent. "Turning to the opposite side" (reaction-formation is an ego-defense mechanism that in the etiology of fair play ought to be pointed out in particularly. As we are talking about men in sports, let us tell, it is the boy's relation towards his father at the time when he's arrogating the boy's mother to himself, the most crucial for feeling and performing fair play. Fantasies and repressions, which happened in the psychical reality of a child, have the main impact on fair play in sports as well as in other situations.

  10. Publishing FAIR Data: An Exemplar Methodology Utilizing PHI-Base.

    Science.gov (United States)

    Rodríguez-Iglesias, Alejandro; Rodríguez-González, Alejandro; Irvine, Alistair G; Sesma, Ane; Urban, Martin; Hammond-Kosack, Kim E; Wilkinson, Mark D

    2016-01-01

    Pathogen-Host interaction data is core to our understanding of disease processes and their molecular/genetic bases. Facile access to such core data is particularly important for the plant sciences, where individual genetic and phenotypic observations have the added complexity of being dispersed over a wide diversity of plant species vs. the relatively fewer host species of interest to biomedical researchers. Recently, an international initiative interested in scholarly data publishing proposed that all scientific data should be "FAIR"-Findable, Accessible, Interoperable, and Reusable. In this work, we describe the process of migrating a database of notable relevance to the plant sciences-the Pathogen-Host Interaction Database (PHI-base)-to a form that conforms to each of the FAIR Principles. We discuss the technical and architectural decisions, and the migration pathway, including observations of the difficulty and/or fidelity of each step. We examine how multiple FAIR principles can be addressed simultaneously through careful design decisions, including making data FAIR for both humans and machines with minimal duplication of effort. We note how FAIR data publishing involves more than data reformatting, requiring features beyond those exhibited by most life science Semantic Web or Linked Data resources. We explore the value-added by completing this FAIR data transformation, and then test the result through integrative questions that could not easily be asked over traditional Web-based data resources. Finally, we demonstrate the utility of providing explicit and reliable access to provenance information, which we argue enhances citation rates by encouraging and facilitating transparent scholarly reuse of these valuable data holdings.

  11. Publishing FAIR Data: an exemplar methodology utilizing PHI-base

    Directory of Open Access Journals (Sweden)

    Alejandro eRodríguez Iglesias

    2016-05-01

    Full Text Available Pathogen-Host interaction data is core to our understanding of disease processes and their molecular/genetic bases. Facile access to such core data is particularly important for the plant sciences, where individual genetic and phenotypic observations have the added complexity of being dispersed over a wide diversity of plant species versus the relatively fewer host species of interest to biomedical researchers. Recently, an international initiative interested in scholarly data publishing proposed that all scientific data should be FAIR - Findable, Accessible, Interoperable, and Reusable. In this work, we describe the process of migrating a database of notable relevance to the plant sciences - the Pathogen-Host Interaction Database (PHI-base - to a form that conforms to each of the FAIR Principles. We discuss the technical and architectural decisions, and the migration pathway, including observations of the difficulty and/or fidelity of each step. We examine how multiple FAIR principles can be addressed simultaneously through careful design decisions, including making data FAIR for both humans and machines with minimal duplication of effort. We note how FAIR data publishing involves more than data reformatting, requiring features beyond those exhibited by most life science Semantic Web or Linked Data resources. We explore the value-added by completing this FAIR data transformation, and then test the result through integrative questions that could not easily be asked over traditional Web-based data resources. Finally, we demonstrate the utility of providing explicit and reliable access to provenance information, which we argue enhances citation rates by encouraging and facilitating transparent scholarly reuse of these valuable data holdings.

  12. A fair disclosure of fair value? How IFRS 13 affects fair value disclosure quality for investment properties in Europe

    OpenAIRE

    Carneiro Holanda, Camila; Magnusson, Lisa

    2015-01-01

    IFRS 13 had its mandatory implementation in January 1st, 2013. The new accounting standard, which represents one step closer to the harmonization between U.S. GAAP and IFRS, aims to eliminate inconsistencies in fair value measurement and its related disclosures through the introduction of new reporting requirements, specifically for assets and liabilities with no active markets. Although these demands also encompass information concerning financial instruments, our focus laid on the disclosur...

  13. Rewarding leadership and fair procedures as determinants of self-esteem

    OpenAIRE

    De Cremer, D.; Knippenberg, D.; Knippenberg, B.; Mullenders, D.; Stinglhamber, F.

    2005-01-01

    In the present research, the authors examined the effect of procedural fairness and rewarding leadership style on an important variable for employees: self-esteem. The authors predicted that procedural fairness would positively influence people's reported self-esteem if the leader adopted a style of rewarding behavior for a job well done. Results from a scenario experiment, a laboratory experiment, and an organizational survey indeed show that procedural fairness and rewarding leadership styl...

  14. Kevlar/PMR-15 reduced drag DC-9 reverser stang fairing

    Science.gov (United States)

    Kawai, R. T.

    1982-01-01

    A reduced drag fairing for the afterbody enclosing the thrust reverser actuators on the DC-9 has been developed with Kevlar-49/PMR-15 advanced composite material. The improved fairing reduces airplane drag 1% compared to the production baseline. Use of composites reduces weight 40% compared to an equivalent metal fairing. The Kevlar-49/PMR-15 advanced composite is an organic matrix material system that can be used at temperatures up to 500 F.

  15. Application of Ethics, Justice and Fair Treatment in Human ...

    African Journals Online (AJOL)

    The paper observed that ethics and fair treatment play important roles in managing employees at work. The paper also noticed that moral awareness, the managers themselves, moral engagement, morality, unmet goals, and rewards all influence ethical behaviour. The paper further recommended that employees. fair ...

  16. 75 FR 77048 - Fair Credit Reporting Affiliate Marketing Regulations

    Science.gov (United States)

    2010-12-10

    ... received from an affiliate to make a solicitation for marketing purposes to the consumer, unless the... DEPARTMENT OF THE TREASURY Office of Thrift Supervision Fair Credit Reporting Affiliate Marketing... Proposal: Fair Credit Reporting Affiliate Marketing Regulations. OMB Number: 1550-0112. Form Number: N/A...

  17. 24 CFR 200.929a - Fair Housing Accessibility Guidelines.

    Science.gov (United States)

    2010-04-01

    ... Guidelines. 200.929a Section 200.929a Housing and Urban Development Regulations Relating to Housing and Urban... Fair Housing Accessibility Guidelines. Builders and developers may use the Department's Fair Housing Accessibility Guideline when designing or constructing covered multifamily dwelling units in order to comply...

  18. 48 CFR 3052.228-92 - Fair market value of aircraft (USCG).

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Fair market value of... PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 3052.228-92 Fair market value of aircraft... clause: Fair Market Value of Aircraft (DEC 2003) For purposes of the clause entitled “Loss of or Damage...

  19. Optimal Energy Efficiency Fairness of Nodes in Wireless Powered Communication Networks.

    Science.gov (United States)

    Zhang, Jing; Zhou, Qingjie; Ng, Derrick Wing Kwan; Jo, Minho

    2017-09-15

    In wireless powered communication networks (WPCNs), it is essential to research energy efficiency fairness in order to evaluate the balance of nodes for receiving information and harvesting energy. In this paper, we propose an efficient iterative algorithm for optimal energy efficiency proportional fairness in WPCN. The main idea is to use stochastic geometry to derive the mean proportionally fairness utility function with respect to user association probability and receive threshold. Subsequently, we prove that the relaxed proportionally fairness utility function is a concave function for user association probability and receive threshold, respectively. At the same time, a sub-optimal algorithm by exploiting alternating optimization approach is proposed. Through numerical simulations, we demonstrate that our sub-optimal algorithm can obtain a result close to optimal energy efficiency proportional fairness with significant reduction of computational complexity.

  20. Strong Interaction Studies with PANDA at FAIR

    Science.gov (United States)

    Schönning, Karin

    2016-10-01

    The Facility for Antiproton and Ion Research (FAIR) in Darmstadt, Germany, provides unique possibilities for a new generation of nuclear-, hadron- and atomic physics experiments. The future PANDA experiment at FAIR will offer a broad physics programme with emphasis on different aspects of hadron physics. Understanding the strong interaction in the perturbative regime remains one of the greatest challenges in contemporary physics and hadrons provide several important keys. In these proceedings, PANDA will be presented along with some high-lights of the planned physics programme.

  1. Strong Interaction Studies with PANDA at FAIR

    International Nuclear Information System (INIS)

    Schönning, Karin

    2016-01-01

    The Facility for Antiproton and Ion Research (FAIR) in Darmstadt, Germany, provides unique possibilities for a new generation of nuclear-, hadron- and atomic physics experiments. The future PANDA experiment at FAIR will offer a broad physics programme with emphasis on different aspects of hadron physics. Understanding the strong interaction in the perturbative regime remains one of the greatest challenges in contemporary physics and hadrons provide several important keys. In these proceedings, PANDA will be presented along with some high-lights of the planned physics programme

  2. 7 CFR 3560.626 - Affirmative Fair Housing Marketing Plan.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Affirmative Fair Housing Marketing Plan. 3560.626 Section 3560.626 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING... § 3560.626 Affirmative Fair Housing Marketing Plan. On-farm labor housing must meet the requirements of...

  3. Electromagnetic Cavity Effects from Transmitters Inside a Launch Vehicle Fairing

    Science.gov (United States)

    Trout, Dawn H.; Wahid, Parveen F.; Stanley, James E.

    2009-01-01

    This paper provides insight into the difficult analytical issue for launch vehicles and spacecraft that has applicability outside of the launch industry. Radiation from spacecraft or launch vehicle antennas located within enclosures in the launch vehicle generates an electromagnetic environment that is difficult to accurately predict. This paper discusses the test results of power levels produced by a transmitter within a representative scaled vehicle fairing model and provides preliminary modeling results at the low end of the frequency test range using a commercial tool. Initially, the walls of the fairing are aluminum and later, layered with materials to simulate acoustic blanketing structures that are typical in payload fairings. The effects of these blanketing materials on the power levels within the fairing are examined.

  4. Evolution of Fairness in the Not Quite Ultimatum Game

    Science.gov (United States)

    Ichinose, Genki; Sayama, Hiroki

    2014-05-01

    The Ultimatum Game (UG) is an economic game where two players (proposer and responder) decide how to split a certain amount of money. While traditional economic theories based on rational decision making predict that the proposer should make a minimal offer and the responder should accept it, human subjects tend to behave more fairly in UG. Previous studies suggested that extra information such as reputation, empathy, or spatial structure is needed for fairness to evolve in UG. Here we show that fairness can evolve without additional information if players make decisions probabilistically and may continue interactions when the offer is rejected, which we call the Not Quite Ultimatum Game (NQUG). Evolutionary simulations of NQUG showed that the probabilistic decision making contributes to the increase of proposers' offer amounts to avoid rejection, while the repetition of the game works to responders' advantage because they can wait until a good offer comes. These simple extensions greatly promote evolution of fairness in both proposers' offers and responders' acceptance thresholds.

  5. Unmanaged care: towards moral fairness in health care coverage.

    Science.gov (United States)

    Hoffman, Sharona

    2003-01-01

    Health insurers are generally guided by the principle of "actuarial fairness," according to which they distinguish among various risks on the basis of cost-related factors. Thus, insurers often limit or deny coverage for vision care, hearing aids, mental health care, and even AIDS treatment based on actuarial justifications. Furthermore, approximately forty-two million Americans have no health insurance at all, because most of these individuals cannot afford the cost of insurance. This Article argues that Americans have come to demand more than actuarial fairness from health insurers and are increasingly concerned by what I call "moral fairness." This is evidenced by the hundreds of laws that have been passed to constrain insurers' discretion with respect to particular coverage decisions. Legislative mandates are frequent, but seemingly haphazard, following no systematic methodology. This Article suggests an analytical framework that can be utilized to determine which interventions are appropriate and evaluates a variety of means by which moral fairness could be promoted in the arena of health care coverage.

  6. Modelización matemática de procesos de transporte en carbón activo. Una aplicación práctica en automoción

    OpenAIRE

    Pérez Foguet, Agustí; Huerta, Antonio

    2004-01-01

    En este trabajo se plantean y analizan las ecuaciones de balance de mezclas de fluidos en medios de doble porosidad. Se presta especial atención a la modelización de los fenómenos de adsorción y desorción de hidrocarburos en carbón activo. Se destaca el caso de problemas isotermos e incompresibles, en los que las ecuaciones de gobierno se reducen a una ecuación de convección - difusión - reacción acoplada con las ecuaciones diferenciales ordinarias que modelizan el transporte en el interior d...

  7. Fuel analysis code FAIR and its high burnup modelling capabilities

    International Nuclear Information System (INIS)

    Prasad, P.S.; Dutta, B.K.; Kushwaha, H.S.; Mahajan, S.C.; Kakodkar, A.

    1995-01-01

    A computer code FAIR has been developed for analysing performance of water cooled reactor fuel pins. It is capable of analysing high burnup fuels. This code has recently been used for analysing ten high burnup fuel rods irradiated at Halden reactor. In the present paper, the code FAIR and its various high burnup models are described. The performance of code FAIR in analysing high burnup fuels and its other applications are highlighted. (author). 21 refs., 12 figs

  8. The impact of fair trade

    NARCIS (Netherlands)

    Ruben, R.

    2008-01-01

    Twenty years ago, Fair Trade started as an effort to enable smallholder producers from developing countries to successfully compete in international markets. Better access to market outlets and stable prices are considered key principles for sustainable poverty reduction and stakeholder

  9. Pension accounting and fair value

    OpenAIRE

    Napier, Christopher

    2007-01-01

    The chapter reviews the applicability of the fair value measurement concept to pension assets and liabilities, concluding that difficulties are likely to arise in measuring pension liabilities at far value, owing to the absence of well-developed markets for such liabilities.

  10. Fairness and Trust in Structured Populations

    Directory of Open Access Journals (Sweden)

    Corina E. Tarnita

    2015-07-01

    Full Text Available Classical economic theory assumes that people are rational and selfish, but behavioral experiments often point to inconsistent behavior, typically attributed to “other regarding preferences.” The Ultimatum Game, used to study fairness, and the Trust Game, used to study trust and trustworthiness, have been two of the most influential and well-studied examples of inconsistent behavior. Recently, evolutionary biologists have attempted to explain the evolution of such preferences using evolutionary game theoretic models. While deterministic evolutionary game theoretic models agree with the classical economics predictions, recent stochastic approaches that include uncertainty and the possibility of mistakes have been successful in accounting for both the evolution of fairness and the evolution of trust. Here I explore the role of population structure by generalizing and expanding these existing results to the case of non-random interactions. This is a natural extension since such interactions do not occur randomly in the daily lives of individuals. I find that, in the limit of weak selection, population structure increases the space of fair strategies that are selected for but it has little-to-no effect on the optimum strategy played in the Ultimatum Game. In the Trust Game, in the limit of weak selection, I find that some amount of trust and trustworthiness can evolve even in a well-mixed population; however, the optimal strategy, although trusting if the return on investment is sufficiently high, is never trustworthy. Population structure biases selection towards strategies that are both trusting and trustworthy trustworthy and reduces the critical return threshold, but, much like in the case of fairness, it does not affect the winning strategy. Further considering the effects of reputation and structure, I find that they act synergistically to promote the evolution of trustworthiness.

  11. 29 CFR 531.5 - Making determinations of “fair value.”

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 3 2010-07-01 2010-07-01 false Making determinations of âfair value.â 531.5 Section 531.5... Valueâ; Effects of Collective Bargaining Agreements § 531.5 Making determinations of “fair value.” (a) Procedure. The procedures governing the making of determinations of the “fair value” of board, lodging, or...

  12. A cut above: building the market for fair trade timber

    Energy Technology Data Exchange (ETDEWEB)

    MacQueen, Duncan

    2008-02-15

    Unlike coffee and cotton, timber has yet to become a fair trade commodity. But now its time has come. Rights over forest resources are increasingly ceded to small-scale community forest enterprises (CFEs), as large-scale industrial logging is now largely discredited in the sustainable development context. The fair trade emphasis on just pricing for poorer producers is exactly what CFEs need as incentive to invest in sustainable forest management — and secure environmental and poverty reduction benefits at one stroke. With fair trade timber, CFEs could boost their entrepreneurial capacity using democratic business models with in-built social and environmental responsibility. The Fair Trade Labelling Organizations International and Forest Stewardship Council are exploring the ways and means through a new partnership, but more is needed. Consumers must be made aware of why paying higher prices is key to creating CFE incentives for sustainable forest management and poverty reduction. Time and money are needed for consumer education and installing fair trade timber in producer country forest policies, market segregation and procurement policies at all levels.

  13. A reduced feedback proportional fair multiuser scheduling scheme

    KAUST Repository

    Shaqfeh, Mohammad

    2011-12-01

    Multiuser switched-diversity scheduling schemes were recently proposed in order to overcome the heavy feedback requirements of conventional opportunistic scheduling schemes by applying a threshold-based, distributed and ordered scheduling mechanism. A slight reduction in the prospected multiuser diversity gains is an acceptable trade-off for great savings in terms of required channel-state-information feedback messages. In this work, we propose a novel proportional fair multiuser switched-diversity scheduling scheme and we demonstrate that it can be optimized using a practical and distributed method to obtain the per-user feedback thresholds. We demonstrate by numerical examples that our reduced feedback proportional fair scheduler operates within 0.3 bits/sec/Hz from the achievable rates by the conventional full feedback proportional fair scheduler in Rayleigh fading conditions. © 2011 IEEE.

  14. 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.

  15. The FAIR Project: Status and New Developments

    International Nuclear Information System (INIS)

    Schmitt, Lars

    2006-01-01

    Detailed planning and R and D for both, the accelerator and the experimental systems of the future international Facility for Antiproton and Ion Research (FAIR) is in progress on many fronts. It involves a wide range of activities, both at laboratories in partner countries participating in the preparatory activities as well as at GSI.This report summarizes the current situation, with emphasis on recent important developments. This includes new performance aspects of FAIR, in particular also the plans towards QCD spin physics with polarized anti-protons. An outlook on facility development and construction is given

  16. THE CONSUMER PROTECTION ACT 68 OF 2008 AND PROCEDURAL FAIRNESS IN CONSUMER CONTRACTS

    Directory of Open Access Journals (Sweden)

    Philip N Stoop

    2015-11-01

    Full Text Available In general, the concept "contractual fairness" can be narrowed down, described and analysed with reference to the two interdependent types of fairness – substantive and procedural fairness. Measures aimed at procedural fairness in contracts address conduct during the bargaining process and generally aim at ensuring transparency. One could say that a contract is procedurally fair where its terms are transparent and do not mislead as to aspects of the goods, service, price and terms. Despite the noble aims of legislative measures aimed at procedural fairness there are certain limits to the efficacy of procedural measures and transparency. The special procedural measures which must be considered in terms of the Consumer Protection Act 68 of 2008 in order to decide if a contract is fair are analysed in this article, as are other measures contained in the Act, which may also increase procedural fairness, and are discussed so as to allow suppliers to predict whether their contracts will be procedurally fair or not in terms of the Act. The special procedural measures can be categorised under measures requiring disclosure and/or mandatory terms, and measures addressing bargaining position and choice. It is concluded that owing to the nature of all these factors and measures related to procedural fairness, it is clear that openness and transparency are required by the CPA.

  17. Dismantling the myth of pure Laissez-faire Liberalism

    DEFF Research Database (Denmark)

    Stahl, Rune Møller

    , Crouch 2011). But this insight is made by contrasting neoliberalism with classical liberalism, that is, explicit or implicitly, understood as being a full realisation of laissez-faire ideology. The paper will argue however, that 19th century liberalism, was also characterised by a tension between...... economic ideology and the actual practices of political economy. State action played a central role even during the heyday of laissez-faire liberalism....

  18. 29 CFR 531.33 - “Reasonable cost”; “fair value.”

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 3 2010-07-01 2010-07-01 false âReasonable costâ; âfair value.â 531.33 Section 531.33....33 “Reasonable cost”; “fair value.” (a) Section 3(m) directs the Administrator to determine “the... authorizes him to determine “the fair value” of such facilities for defined classes of employees and in...

  19. The NUSTAR program at FAIR

    Directory of Open Access Journals (Sweden)

    Herlert Alexander

    2014-04-01

    Full Text Available The NUSTAR Collaboration brings together several hundred scientists to form one of the four scientific pillars of the future FAIR facility. NUSTAR aims at the exploitation of intense radioactive beams with energies up to 1.5 GeV/u in order to explore nuclei with large neutron or proton excess. The project has evolved over the last years and now reached a state where a large fraction of the core program is financed, partly built, and even ready for operation. With the signing of the FAIR convention in 2010 and the start of construction, the sub-projects in NUSTAR gain momentum and look forward to commissioning and first beams in this decade. The present status of the project will be presented, focusing on the instrumentation to be applied in the various experimental areas behind the Super-FRS fragment separator, which is the central instrument of NUSTAR.

  20. Fair and Reasonable Rate Calculation Data -

    Data.gov (United States)

    Department of Transportation — This dataset provides guidelines for calculating the fair and reasonable rates for U.S. flag vessels carrying preference cargoes subject to regulations contained at...

  1. The evolution of fairness in a biological market.

    Science.gov (United States)

    André, Jean-Baptiste; Baumard, Nicolas

    2011-05-01

    Human beings universally express a concern for the fairness of social interactions, and it remains an open question that which ultimate factors led to the evolution of this preference. Here, we present a model accounting for the evolution of fairness on the basis of individual selection alone. We consider a simple social interaction based on the Dictator Game. Two individuals, a "proposer" and a "responder," have an opportunity to split a resource. When they have no choice but to interact together, the most powerful (here the proposer) reaps all the profits and fairness cannot evolve. Partner choice is the key lever to overcome this difficulty. Rather than just two individuals, we consider a population composed of two classes of individuals (either proposers or responders), and we allow the responders to choose their partner. In such a "biological market," fairness evolves as an "equilibrium price," resulting from an ecological equivalent of the law of supply and demand. If a class is disadvantaged by the chosen resource partition (i.e., if it frequently receives less than half of the resource), it is outcompeted by the other one, and automatically becomes rarer. This rarity grants it an advantage on the market, which yields in turn to the evolution of a more favorable partition. Splitting the resource into two identical halves, or more generally in a way that equalizes the payoffs of the two classes, is then the only evolutionarily stable outcome. Beyond human fairness, this mechanism also opens up new ways of explaining the distribution of benefits in many mutualistic interactions. No Claim to original U.S. government works.

  2. El modelo de valor razonable: La aproximación de las cifras contables a los valores de mercado (The fair value model: The aproach of the accounting figures to the market values

    Directory of Open Access Journals (Sweden)

    Eduardo Sosa Mora

    2014-12-01

    Full Text Available Desde hace muchos años, en el ámbito académico y en el profesional de la contabilidad, se debate acerca de la importancia de que los estados financieros presenten los activos y pasivos de acuerdo con sus valores de mercado, con el fin de lograr una mejor aproximación a los valores económicos de las empresas. Esto ha propiciado que, en las Normas Internacionales de Información Financiera (NIIF, haya adquirido relevancia el modelo del valor razonable, según el cual los activos y pasivos se miden por sus valores de mercado. La adopción de este modelo significa la instrumentación de la teoría del valor de la empresa y una mayor aproximación de la contabilidad a la teoría de las finanzas, cuyos beneficios deben sopesarse con los riesgos asociados a la obtención de cifras contables a partir de precios de mercado y de supuestos acerca de eventos esperados en el futuro. Este artículo expone los alcances de la adopción de ese modelo en el esfuerzo por lograr que los estados financieros representen fielmente las realidades económicas de las empresas.   Abstract    Since many years ago in the Accounting academic and professional circles there is a debate about the importance that the financial statements represent the assets and liabilities according with their market values, in order to get a better approximation to the economic values of the enterprises. Because of this the fair value model has gained relevance in the International Financial Reporting Standards (IFRS. According with this model, the assets and liabilities are measured by their market values. The adoption of this model means the implementation of the theory of the firm and a greater approximation the Accounting to the Financial Theory, whose benefits must be weighted with the risks of getting accounting figures by using market prices and assumptions about future events. This paper expounds the scopes of adopting this model in the effort to assure that the financial

  3. FORMULACIÓN DE GRÁNULOS BASES PARA LA INCORPORACIÓN DE INGREDIENTES ACTIVOS CON EFECTO BIOLÓGICO SOBRE EL HONGO SIMBIÓTICO CULTIVADO POR LAS HORMIGAS FORRAJERAS DEL GÉNERO Atta

    Directory of Open Access Journals (Sweden)

    Ena Edith Herrera

    2013-01-01

    Full Text Available Las hormigas forrajeras (Atta spp. pueden destruir plantaciones completas de hortalizas y de otras plantas de importancia económica en América Tropical y Subtropical. Cortan el tejido de las plantas y lo transportan a nidos subterráneos, donde cultivan un hongo del Phylum basidiomycota, que es su alimento principal. En la actualidad, no se cuenta con una estrategia efectiva de manejo de esta plaga. La mayoría de productos disponibles comercialmente son muy poco efectivos, dejan residuos en el ambiente y tienen un precio alto para los pequeños agricultores. La presente investigación se propuso evaluar diferentes ingredientes en la preparación de granulados que presenten alto nivel de acarreo y potencial para la incorporación de ingredientes activos con efecto biológico contra el hongo simbiótico que cultivan las hormigas forrajeras. Se prepararon gránulos con diferentes combinaciones y concentraciones de excipientes o coadyuvantes. Además se evaluó citropulpa, extracto alcohólico de cáscaras de naranja y aceite de semillas de naranja, como atrayentes. A los mejores formulados se incorporó extracto de Azadirachta indica (neem, 3 cepas de Trichoderma spp., y levaduras en diferentes concentraciones, para comprobar la compatibilidad de las formulaciones con ingredientes activos. Se evaluó diferentes características de los gránulos como indicadores de viabilidad y estabilidad del formulado. Se encontró que los cebos formulados con citropulpa son capaces de mantener estable la acidez y, además, conservan la viabilidad de Trichoderma spp., y levaduras por más tiempo que los formulados elaborados con extracto alcohólico de cáscaras de naranja como atrayente. Además, el gránulo base con citropulpa presentó un costo de producción más bajo. Se concluye que el formulado con citropulpa como atrayente es una base apropiada para la incorporación de ingredientes activos con efecto biológico contra el hongo simbiótico y tiene

  4. Financial fairness and conditional indexation

    NARCIS (Netherlands)

    Kleinow, T.; Schumacher, J.M.

    2017-01-01

    Collective pension contracts can generate advantages for their participants by implementing forms of risk sharing. To ensure the continuity of a collective scheme, it has to be monitored whether the contracts offered to participants are financially fair in terms of their market value. When risk

  5. Financial Fairness and Conditional Indexation

    NARCIS (Netherlands)

    Kleinow, Torsten; Schumacher, Hans

    2015-01-01

    Collective pension contracts can generate advantages for their participants by implementing forms of risk sharing. To ensure the continuity of a collective scheme, it has to be monitored whether the contracts offered to participants are financially fair in terms of their market value. When risk

  6. Crisp Fair Gambles

    OpenAIRE

    André , Eric

    2014-01-01

    Axiomatic models of decision under ambiguity with a non-unique prior allow for the existence of Crisp Fair Gambles: acts whose expected utility is nul whichever of the priors is used. But, in these models, the DM has to be indifferent to the addition of such acts. Their existence is then at odds with a preference taking into account the variance of the prospects. In this paper we study some geometrical and topological properties of the set of priors that would rule out the existence of Crisp ...

  7. Model to Test Electric Field Comparisons in a Composite Fairing Cavity

    Science.gov (United States)

    Trout, Dawn H.; Burford, Janessa

    2013-01-01

    Evaluating the impact of radio frequency transmission in vehicle fairings is important to sensitive spacecraft. This study shows cumulative distribution function (CDF) comparisons of composite a fairing electromagnetic field data obtained by computational electromagnetic 3D full wave modeling and laboratory testing. This work is an extension of the bare aluminum fairing perfect electric conductor (PEC) model. Test and model data correlation is shown.

  8. FAIR VALUE VERSUS HISTORICAL COST IN FORECAST OF INCOME FOR BANKING COMPANIES

    OpenAIRE

    Nicolae Traian Cristin; Pepi Miticã

    2013-01-01

    The financial crisis began on 2008 has led to a debate about the pluses and minuses of fair-value accounting (FVA). This debate presents a new start for fair-value accounting going forward and standard setters’ push to extend fair-value accounting into other areas. In our research, we found four important issues as an attempt to make sense of the controversies. First, much of the controversies results from confusions about the issues of fair-value accounting . Second, while there are legitima...

  9. The community comes to campus: the Patient and Community Fair.

    Science.gov (United States)

    Towle, Angela; Godolphin, William; Kline, Cathy

    2015-08-01

    Community-based learning connects students with local communities so that they learn about the broad context in which health and social care is provided; however, students usually interact with only one or a few organisations that serve a particular population. One example of a community-based learning activity is the health fair in which students provide health promotion and screening for local communities. We adapted the health fair concept to develop a multi-professional educational event at which, instead of providing service, students learn from and about the expertise and resources of not-for-profit organisations. The fair is an annual 1-day event that students can attend between, or in place of, classes. Each community organisation has a booth to display information. One-hour 'patient panels' are held on a variety of topics throughout the day. Evaluation methods include questionnaires, exit interviews and visitor tracking sheets. Over 5 years (2009-2013), the fair increased in size with respect to estimated attendance, number of participating organisations, number of patient panels and number of students for whom the fair is a required curriculum component. Students learn about a range of patient experiences and community resources, and information about specific diseases or conditions. The fair is an efficient way for students to learn about a range of community organisations. It fosters university-community engagement through continuing connections between students, faculty members and community organisations. Lessons learned include the need for community organisations to have techniques to engage students, and ways to overcome challenges of evaluating an informal 'drop-in' event. The fair is an efficient way for students to learn about a range of community organisations. © 2015 John Wiley & Sons Ltd.

  10. On the Fairness of the Higher Education in China

    Science.gov (United States)

    Li, Min

    2012-01-01

    With the establishment of the socialist market economic system in China, the issue of social fairness has been paid more and more attentions. The fairness issue of higher education, which is responsible for training high-quality talents for the national economy construction, has become the focus of attention. We discuss and research on the…

  11. Fair process: managing in the knowledge economy.

    Science.gov (United States)

    Kim, W C; Mauborgne, R

    1997-01-01

    Unlike the traditional factors of production--land, labor, and capital--knowledge is a resource that can't be forced out of people. But creating and sharing knowledge is essential to fostering innovation, the key challenge of the knowledge-based economy. To create a climate in which employees volunteer their creativity and expertise, managers need to look beyond the traditional tools at their disposal. They need to build trust. The authors have studied the links between trust, idea sharing, and corporate performance for more than a decade. They have explored the question of why managers of local subsidiaries so often fail to share information with executives at headquarters. They have studied the dynamics of idea sharing in product development teams, joint ventures, supplier partnerships, and corporate transformations. They offer an explanation for why people resist change even when it would benefit them directly. In every case, the decisive factor was what the authors call fair process--fairness in the way a company makes and executes decisions. The elements of fair process are simple: Engage people's input in decisions that directly affect them. Explain why decisions are made the way they are. Make clear what will be expected of employees after the changes are made. Fair process may sound like a soft issue, but it is crucial to building trust and unlocking ideas. Without it, people are apt to withhold their full cooperation and their creativity. The results are costly: ideas that never see daylight and initiatives that are never seized.

  12. Social distance and anonymity modulate fairness consideration: An ERP study

    Science.gov (United States)

    Yu, Rongjun; Hu, Pan; Zhang, Ping

    2015-01-01

    Previous research indicated that fairness consideration can be influenced by social distance. However, it is not clear whether social distance and anonymity have an interactive impact on fairness evaluation during asset distribution and whether these processes can be documented in brain activity. Using a modified ultimatum game combined with measures of event related potential (ERP), we examined how social distance and anonymity modulate brain response to inequality. At the behavior level, we found that acceptance rate and reaction time can be substantially modified by social distance and anonymity. Feedback-related negativity, an ERP component associated with conflict between cognitive and emotion motives, was more negative in response to unfairness than fairness from strangers; however, it showed an opposite trend for unfair offers provided by friends, suggesting that the influence of social distance on fairness perception is relatively fast. The P300 in response to fair offers was more positive when the proposers made offers when uncertain about partner identity than when certain about partner identity. These results suggest that unfairness is evaluated in a fast conflict detection stage and a slower stage that integrates more complex social contextual factors such as anonymity. PMID:26293456

  13. The critical aspect on using fair value for financial instruments

    Directory of Open Access Journals (Sweden)

    Ionica Holban (Oncioiu

    2009-10-01

    Full Text Available The variety of the book-keeping practices, of the financial auditor, of the fiscal norms and rules, can have a negative impact, not only onthe companies’ ability in furnishing the needed and true financial information to the creditors and investors, but also on the capacity to analyze thefuture investment opportunities regarding the financial instruments, which are vital for the economic increment. Under the Accounting Standard forFinancial Instruments, fair value measurement is required in certain circumstances similar to IFRS or US GAAP. There are also specialists whocriticize the limited use of fair values in IFRS. However, those criticizing fair value accounting do not seem to provide any credible alternatives. Dowe go back to historical cost accounting, wherein the financial assets are stated at outdated values and hence are not relevant or reliable? In thecurrent crisis, a question that is raised is: Should financial instruments be marked down to their current throw away prices? This paper describes howthe fair value is used under the Standard and purposes to decide whether fair value measurement is required or not based on the type of investment.

  14. Achieving Fair Throughput among TCP Flows in Multi-Hop Wireless Mesh Networks

    Science.gov (United States)

    Hou, Ting-Chao; Hsu, Chih-Wei

    Previous research shows that the IEEE 802.11 DCF channel contention mechanism is not capable of providing throughput fairness among nodes in different locations of the wireless mesh network. The node nearest the gateway will always strive for the chance to transmit data, causing fewer transmission opportunities for the nodes farther from the gateway, resulting in starvation. Prior studies modify the DCF mechanism to address the fairness problem. This paper focuses on the fairness study when TCP flows are carried over wireless mesh networks. By not modifying lower layer protocols, the current work identifies TCP parameters that impact throughput fairness and proposes adjusting those parameters to reduce frame collisions and improve throughput fairness. With the aid of mathematical formulation and ns2 simulations, this study finds that frame transmission from each node can be effectively controlled by properly controlling the delayed ACK timer and using a suitable advertised window. The proposed method reduces frame collisions and greatly improves TCP throughput fairness.

  15. CHALLENGES INCURRED IN THE AUDITING OF FAIR VALUE MEASUREMENTS

    Directory of Open Access Journals (Sweden)

    Silviu-Virgil Chiriac

    2016-07-01

    Full Text Available The purpose of the auditors' work is to establish confidence between the producers and users of accounting information. Thus, auditors help protect the interests of different categories of beneficiaries of accounting information when they make economic decisions. The prevalence of fair values in the financial statements as their inherent measurement uncertainty has increased dramatically in recent years and is recognized as representing a significant problem for regulators. In these circumstances we ask which are the difficulties encountered by auditors in auditing fair values, what kinds of deficiencies they find within auditing and whether the complexity of measurements of fair value jeopardizes the ability of auditors to give a highly secure opinion.

  16. GPU's for event reconstruction in the FairRoot framework

    International Nuclear Information System (INIS)

    Al-Turany, M; Uhlig, F; Karabowicz, R

    2010-01-01

    FairRoot is the simulation and analysis framework used by CBM and PANDA experiments at FAIR/GSI. The use of graphics processor units (GPUs) for event reconstruction in FairRoot will be presented. The fact that CUDA (Nvidia's Compute Unified Device Architecture) development tools work alongside the conventional C/C++ compiler, makes it possible to mix GPU code with general-purpose code for the host CPU, based on this some of the reconstruction tasks can be send to the graphic cards. Moreover, tasks that run on the GPU's can also run in emulation mode on the host CPU, which has the advantage that the same code is used on both CPU and GPU.

  17. A squid-based beam current monitor for FAIR/CRYRING

    International Nuclear Information System (INIS)

    Geithner, Rene; Stöhlker, Thomas; Kurian, Febin; Reeg, Hansjörg; Schwickert, Marcus; Neubert, Ralf; Seidel, Paul

    2015-01-01

    A SQUID-based beam current monitor was developed for the upcoming FAIR-Project, providing a non-destructive online monitoring of the beam currents in the nA-range. The cryogenic current comparator (CCC) was optimized for lowest possible noise-limited current resolution together with a high system bandwidth. This CCC is foreseen to be installed in the CRYRING facility (CRYRING@ESR: A study group report www.gsi.de/fileadmin/SPARC/documents/Cryring/ReportCryring-40ESR.PDF), working as a test bench for FAIR. In this contribution we present results of the completed CCC for FAIR/CRYRING and also arrangements that have been done for the installation of the CCC at CRYRING, regarding the cryostat design. (paper)

  18. FLUKA shielding calculations for the FAIR project

    International Nuclear Information System (INIS)

    Fehrenbacher, Georg; Kozlova, Ekaterina; Radon, Torsten; Sokolov, Alexey

    2015-01-01

    FAIR is an international accelerator project being in construction at GSI Helmholtz center for heavy ion research in Darmstadt. The Monte Carlo program FLUKA is used to study radiation protection problems. The contribution deals with general application possibilities of FLUKA and for FAIR with respect the radiation protection planning. The necessity to simulate the radiation transport through shielding of several meters thickness and to determine the equivalent doses outside the shielding with sufficient accuracy is demonstrated using two examples under consideration of the variance reduction. Results of simulation calculations for activation estimation in accelerator facilities are presented.

  19. CERN Scientific Book Fair 2008

    CERN Multimedia

    DSU Unit

    2008-01-01

    The CERN Bookshop and CERN Library invite you to attend the 2008 CERN Book Fair 2008, a three-day scientific book festival offering you the opportunity to meet key publishers and electronic book suppliers and to browse and purchase books at significant discounts. Some ten companies will be participating and will bring with them a selection of titles in physics, technology, mathematics, engineering and popular science. There will also be a number of tie-in events intended to give you an insight into the writing and publishing process from authors within our own community. Come along and meet the authors, discuss your book ideas with the publishers’ representatives or simply browse the books on offer. The Fair will take place in Building 500 in the area near the Main Auditorium, and special presentations (as detailed below) will be held in rooms nearby or in the Library. Participating publishers and book traders include: Cambridge ...

  20. Application of an active current filter in the harmonics reduction in industrial electric systems; Aplicacion de un filtro activo de corriente en la reduccion de armonicos en sistemas electricos industriales

    Energy Technology Data Exchange (ETDEWEB)

    Reyes Trujillo, Eleazar

    2005-08-15

    In this work it is presented the pattern of an active filter of current and their implementation in the program Simulink of MatLab to reduce the content of harmonics generated for different non lineal load. For the active filter of current they were developed each one of the stages that integrate it, from the obtaining of references, the control block and the stage of power. For the obtaining of references, the reactivates instantaneous power theory was used. For the control of the shots of the IGBT's a control knot was used based on a hysteresis band and for the stage of power, an inversor complete bridge was used with a capacitor like source of direct voltage. To analyze the behavior of the active filter, a real industrial electric system was modeled with a lineal load RL and two non lineal load, a using a converter to diodes of 6 pulses and other a working of a machine of dc with a converter to tiristores of 6 pulses. These configurations were used because their content of harmonicas is high. To this system was integrated the active filter modeled in the exit of the non lineal load to avoid that the harmonic components generated by the loads non lineal distortions the current signals. The current signals, voltage signals, power flow, power factor and the harmonic components that circulate in the industrial electric system were analyzed. [Spanish] Actualmente, la presencia de equipos basados en electronica de potencia cuya operacion es no lineal, instalados en los sistemas electricos industriales, ha incrementado la presencia de distorsion en la senal de corriente y/o tension electrica por armonicos, originando problemas en la calidad de la energia electrica. Como una solucion a este problema, en este trabajo, se presenta el modelo de un filtro activo de corriente y su implementacion en el programa Simulink de MatLab para reducir el contenido de armonicos generados por diferentes cargas no lineales. Para el filtro activo de corriente se desarrollaron cada

  1. Fair Value Considerations during the Current Financial Crisis

    OpenAIRE

    Banu Esra Aslanertik

    2010-01-01

    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. Opposite...

  2. Performance of code 'FAIR' in IAEA CRP on FUMEX

    International Nuclear Information System (INIS)

    Swami Prasad, P.; Dutta, B.K.; Kushwaha, H.S.; Kakodkar, A.

    1996-01-01

    A modern fuel performance analysis code FAIR has been developed for analysing high burnup fuel pins of water/heavy water cooled reactors. The code employs finite element method for modelling thermo mechanical behaviour of fuel pins and mechanistic models for modelling various physical and chemical phenomena affecting the behaviour of nuclear reactor fuel pins. High burnup affects such as pellet thermal conductivity degradation, enhanced fission gas release and radial flux redistribution are incorporated in the code FAIR. The code FAIR is capable of performing statistical analysis of fuel pins using Monte Carlo technique. The code is implemented on BARC parallel processing system ANUPAM. The code has recently participated in an International Atomic Energy Agency (IAEA) coordinated research program (CRP) on fuel modelling at extended burnups (FUMEX). Nineteen agencies from different countries participated in this exercise. In this CRP, spread over a period of three years, a number of high burnup fuel pins irradiated at Halden reactor are analysed. The first phase of the CRP is a blind code comparison exercise, where the computed results are compared with experimental results. The second phase consists of modifications to the code based on the experimental results of first phase and statistical analysis of fuel pins. The performance of the code FAIR in this CRP has been very good. The present report highlights the main features of code FAIR and its performance in the IAEA CRP on FUMEX. 14 refs., 5 tabs., ills

  3. How fair is access to more prestigious UK universities?

    Science.gov (United States)

    Boliver, Vikki

    2013-06-01

    Now that most UK universities have increased their tuition fees to £9,000 a year and are implementing new Access Agreements as required by the Office for Fair Access, it has never been more important to examine the extent of fair access to UK higher education and to more prestigious UK universities in particular. This paper uses Universities and Colleges Admissions Service (UCAS) data for the period 1996 to 2006 to explore the extent of fair access to prestigious Russell Group universities, where 'fair' is taken to mean equal rates of making applications to and receiving offers of admission from these universities on the part of those who are equally qualified to enter them. The empirical findings show that access to Russell Group universities is far from fair in this sense and that little changed following the introduction of tuition fees in 1998 and their initial increase to £3,000 a year in 2006. Throughout this period, UCAS applicants from lower class backgrounds and from state schools remained much less likely to apply to Russell Group universities than their comparably qualified counterparts from higher class backgrounds and private schools, while Russell Group applicants from state schools and from Black and Asian ethnic backgrounds remained much less likely to receive offers of admission from Russell Group universities in comparison with their equivalently qualified peers from private schools and the White ethnic group. © London School of Economics and Political Science 2013.

  4. FAIR - Cosmic matter in the laboratory

    International Nuclear Information System (INIS)

    Stöcker, Horst; Stöhlker, Thomas; Sturm, Christian

    2015-01-01

    To explore cosmic matter in the laboratory - this fascinating research prospect becomes available at the Facility for Antiproton and Ion Research, FAIR. The new facility is being constructed within the next five years adjacent to the existing accelerator complex of the GSI Helmholtz Centre for Heavy Ion Research at Darmstadt/Germany, expanding the research goals and technical possibilities substantially. This includes new insights into the dynamics of supernovae depending on the properties of short-lived neutron-rich nuclei which will be investigated with intense rare isotope beams. New insights will be provided into the interior of stars by exploring dense plasmas with intense heavy-ion beams combined with a high-performance laser - or into neutron star cores by probing the highest baryon densities in relativistic nucleus-nucleus collisions at unprecedented collision rates. To the latter, the properties of hadrons play an important part which will be systematically studied by high precision hadron spectroscopy with antiproton beams at unmatched intensities. The worldwide unique accelerator and experimental facilities of FAIR will open the way for a broad spectrum of unprecedented fore-front research supplying a large variety of experiments in hadron, nuclear, atomic and plasma physics as well as biomedical and material science which will be briefly described in this article. This article is based on the FAIR Green Paper and gives an update of former publications. (author)

  5. FAIR - Cosmic Matter in the Laboratory

    Science.gov (United States)

    Stöcker, Horst; Stöhlker, Thomas; Sturm, Christian

    2015-06-01

    To explore cosmic matter in the laboratory - this fascinating research prospect becomes available at the Facility for Antiproton and Ion Research, FAIR. The new facility is being constructed within the next five years adjacent to the existing accelerator complex of the GSI Helmholtz Centre for Heavy Ion Research at Darmstadt/Germany, expanding the research goals and technical possibilities substantially. This includes new insights into the dynamics of supernovae depending on the properties of short-lived neutron-rich nuclei which will be investigated with intense rare isotope beams. New insights will be provided into the interior of stars by exploring dense plasmas with intense heavy-ion beams combined with a high-performance laser - or into neutron star cores by probing the highest baryon densities in relativistic nucleus-nucleus collisions at unprecedented collision rates. To the latter, the properties of hadrons play an important part which will be systematically studied by high precision hadron spectroscopy with antiproton beams at unmatched intensities. The worldwide unique accelerator and experimental facilities of FAIR will open the way for a broad spectrum of unprecedented fore-front research supplying a large variety of experiments in hadron, nuclear, atomic and plasma physics as well as biomedical and material science which will be briefly described in this article. This article is based on the FAIR Green Paper [4] and gives an update of former publications [5] - [12].

  6. Hijacked organic, limited local, faulty fair trade: what's a radical to eat?

    Science.gov (United States)

    Engler, Mark

    2012-01-01

    Organic farming has been hijacked by big business. Local food can have a larger carbon footprint than products shipped in from overseas. Fair trade doesn't address the real concerns of farmers in the global South. As the food movement has moved from the countercultural fringe to become a mainstream phenomenon, organic, local, and fair trade advocates have been beset by criticism from overt foes and erstwhile allies alike. Now that Starbucks advertises fair trade coffee and Kraft owns Boca soy burgers, it's fair to ask, "What's a radical to eat?"

  7. 76 FR 53882 - Proposed Information Collection; Comment Request; Trade Fair Certification Program Application

    Science.gov (United States)

    2011-08-30

    ... companies by introducing them to key international trade fairs where they can achieve their export... trade fair, and to ensure that the fair is a good marketing opportunity for U.S. companies. II. Method...

  8. Fair value versus historic cost-valuation for biological assets: Implications for the quality of financial information

    OpenAIRE

    Argilés Bosch, Josep M.; García Blandón, Josep; Monllau, Teresa

    2009-01-01

    [spa] Este trabajo realiza un estudio empírico sobre los efectos, que se señalan en las discusiones teóricas, de la utilización del valor razonable (VR) frente al coste histórico (CH), utilizando dos muestras de explotaciones agrícolas, una de las cuales valora sus activos biológicos a CH y la otra a VR. No se encontraron diferencias significativas en los beneficios e ingresos entre ambas muestras, ni siquiera en sus volatilidades. Tampoco se encontraron diferencias significativas en rentabil...

  9. Is this a FAIR data repository?

    OpenAIRE

    Boehmer, Jasmin

    2017-01-01

    Presentation given as part of coaching task for University Leiden LIACS TEAM TASKS INFORMATICS ORIENTATION, on 17th November 2017. Group 3 - FAIR data with Rolf Kleef from International Aid Transparency Initiative (IATI).

  10. Alpha-Fair Resource Allocation under Incomplete Information and Presence of a Jammer

    Science.gov (United States)

    Altman, Eitan; Avrachenkov, Konstantin; Garnaev, Andrey

    In the present work we deal with the concept of alpha-fair resource allocation in the situation where the decision maker (in our case, the base station) does not have complete information about the environment. Namely, we develop a concept of α-fairness under uncertainty to allocate power resource in the presence of a jammer under two types of uncertainty: (a) the decision maker does not have complete knowledge about the parameters of the environment, but knows only their distribution, (b) the jammer can come into the environment with some probability bringing extra background noise. The goal of the decision maker is to maximize the α-fairness utility function with respect to the SNIR (signal to noise-plus-interference ratio). Here we consider a concept of the expected α-fairness utility function (short-term fairness) as well as fairness of expectation (long-term fairness). In the scenario with the unknown parameters of the environment the most adequate approach is a zero-sum game since it can also be viewed as a minimax problem for the decision maker playing against the nature where the decision maker has to apply the best allocation under the worst circumstances. In the scenario with the uncertainty about jamming being in the system the Nash equilibrium concept is employed since the agents have non-zero sum payoffs: the decision maker would like to maximize either the expected fairness or the fairness of expectation while the jammer would like to minimize the fairness if he comes in on the scene. For all the plots the equilibrium strategies in closed form are found. We have shown that for all the scenarios the equilibrium has to be constructed into two steps. In the first step the equilibrium jamming strategy has to be constructed based on a solution of the corresponding modification of the water-filling equation. In the second step the decision maker equilibrium strategy has to be constructed equalizing the induced by jammer background noise.

  11. Piezocomposites metal-cerámica como elementos activos en acelerómetros

    Directory of Open Access Journals (Sweden)

    Ochoa, P.

    2002-02-01

    Full Text Available Piezoelectric ceramic materials have an important number of applications that is continuing increasing. One of these applications is as driving element in the design of an accelerometer. They may be used in monitoring vibration for the automobile and aeroespacial industries and robotic or civil engineering. The cymbal transducer is a good candidate for accelerometer applications due to its high effective piezoelectric charge coefficients. In this work it is shown that changes in the geometry and size of the caps improve the performance of the sensor. The sensitivity of the cymbal accelerometer increases with decreasing cap size. The mechanical vibration response of the cymbal is studied and different properties, like resonant frequency, electromechanical coupling coefficient, and fastest response time are compared.

    Los materiales cerámicos piezoeléctricos presentan un número importante y en continuo aumento de aplicaciones. Entre éstas su utilización como elementos activos en el diseño de acelerómetros posibilita el control de vibraciones en la industria del transporte, aerospacial, robótica e ingeniería civil entre otras. Entre los múltiples diseños como material compuesto destaca, gracias a sus elevados coeficientes de carga efectivos, el denominado tipo címbalo. En este trabajo se comprueba que modificando la geometría y el tamaño de las cápsulas se optimiza el comportamiento del sensor. Concretamente una disminución en el tamaño de las cápsulas se traduce en un aumento de la sensibilidad del acelerómetro. También se muestran los espectros de impedancia y se comparan distintas propiedades como son la frecuencia de resonancia, coeficiente de acoplo electromecánico y tiempo mínimo de respuesta.

  12. Fair value: actuarial accounting for the markets... or for the accountants?

    OpenAIRE

    Jerman, Lambert

    2013-01-01

    Fair value accounting under IAS-IFRSs is often presented as market accounting that results from expression of the financial requirements of business management and accounting practice. By showing that fair value has the features of actuarial accounting, and is the product of a conceptual shift made necessary by the contemporary context and thus in dissonance with certain aspects of current accounting practice, this article demonstrates that fair value accounting in fact represents an opportun...

  13. The financial value of services provided by a rural community health fair.

    Science.gov (United States)

    Dulin, Mary Katherine; Olive, Kenneth E; Florence, Joseph A; Sliger, Carolyn

    2006-11-01

    There has been little discussion in the literature regarding the financial value of the services provided to the participants in health fairs. This article examines the financial value of preventive services provided through a community health fair in an economically depressed area of southwest Virginia. Current Procedural Terminology codes were assigned to the services provided in order to estimate costs participants might incur for such services. An average 50-year-old man would have paid up to $320 to obtain commonly recommended preventive services available free at the fair. An average 50-year-old woman would have paid up to $495. Overall, over $58,000 in services were provided through the health fair. This community health fair provided preventive services that many participants otherwise might have found to be cost-prohibitive.

  14. The business of optimism. Wisconsin's Midwest Renewable Energy Fair

    International Nuclear Information System (INIS)

    Decker, J.

    2006-01-01

    The paper reports on the Wisconsin Midwest Renewable Energy Fair. The renewable energy business is said to be based on sound technology and sustainable development and is being largely embraced with enthusiasm. However, the keynote speaker, James Kunstler, warned that the transition from fossil fuels to renewables will be complicated and messy. The report mentions the views of several speakers but not all shared Kunstler's views. There were more than 100 workshops at the fair. Although big business was well represented, there were also home-made devices on show including a motorcycle powered by electricity. The importance of the fair is probably best judged by the way in which it generates enthusiasm for preserving the planet through the sustainable development of environmentally-friendly technology. (author)

  15. Rewarding Leadership and Fair Procedures as Determinants of Self-Esteem

    NARCIS (Netherlands)

    de Cremer, D.A.; van Knippenberg, B.M.; van Knippenberg, D.; Mullenders, D.; Stinglhamber, F.

    2005-01-01

    In the present research, the authors examined the effect of procedural fairness and rewarding leadership style on an important variable for employees: self-esteem. The authors predicted that procedural fairness would positively influence people's reported self-esteem if the leader adopted a style of

  16. Fairness perceptions and prosocial emotions in the power to take

    NARCIS (Netherlands)

    Reuben, E.; van Winden, F.

    2010-01-01

    This experimental study investigates how behavior changes after receiving punishment. The focus is on how proposers in a power-to-take game adjust their behavior depending on their fairness perceptions, their experienced emotions, and their interaction with responders. We find that fairness plays an

  17. The value relevance of investment property fair value

    OpenAIRE

    Selas, Duarte Nuno Gonçalves da Costa

    2009-01-01

    A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics This paper examines if the use of the fair value model is value relevant in companies where the investment properties are not their core business. An analysis is also made into whether the disclosed fair value of investment property is perceived by investors. The sample includes Portuguese listed companies subject to the mandatory adoption of I...

  18. Fair sharing of resources in a supply network with constraints

    Science.gov (United States)

    Carvalho, Rui; Buzna, Lubos; Just, Wolfram; Helbing, Dirk; Arrowsmith, David K.

    2012-04-01

    This paper investigates the effect of network topology on the fair allocation of network resources among a set of agents, an all-important issue for the efficiency of transportation networks all around us. We analyze a generic mechanism that distributes network capacity fairly among existing flow demands. The problem can be solved by semianalytical methods on a nearest-neighbor graph with one source and sink pair, when transport occurs over shortest paths. For this setup, we uncover a broad range of patterns of intersecting shortest paths as a function of the distance between the source and the sink. When the number of intersections is the maximum and the distance between the source and the sink is large, we find that a fair allocation implies a decrease of at least 50% from the maximum throughput. We also find that the histogram of the flow allocations assigned to the agents decays as a power law with exponent -1. Our semianalytical framework suggests possible explanations for the well-known reduction of the throughput in fair allocations. It also suggests that the combination of network topology and routing rules can lead to highly uneven (but fair) distributions of resources, a remark of caution to network designers.

  19. What do you think is "fair"? Effects of ingroup norms and outcome control on fairness judgments

    NARCIS (Netherlands)

    Hertel, G.; Aarts, H.; Zeelenberg, M.

    2002-01-01

    Two studies are reported that examine whether fairness judgments in dyadic exchange situations are influenced by descriptive ingroup norms or the interdependence structure of the exchange situation. In both studies, these factors were varied within a minimal group categorization paradigm. Results

  20. The Information Content of Commercial Banks' Fair Value Disclosures of Loans under SFAS 107

    OpenAIRE

    Chee, Seungmin

    2011-01-01

    This dissertation utilizes empirical methods to shed light on the current debate over whether to adopt fair value accounting for loans held for long term. Proponents of fair valuing loans argue that reporting loans at their fair values enhances the overall transparency of financial reporting. In contrast, opponents are against applying fair value accounting to loans because fair values cannot be measured reliably in the case of loans held for long term. Therefore, the key question here is whe...

  1. [Statement of fair retribution in medical oaths].

    Science.gov (United States)

    Pérez, Marta L; Rancich, Ana M; Gelpi, Ricardo J

    2004-01-01

    to determine if Medical Oaths from different times include the statement of the physician to request from patients a fair retribution for his/her medical services. Fifty Medical Oaths found in articles and publications were analyzed. In accordance with their corresponding dates, the Oaths were grouped as ancient /medieval (12), and modern/contemporary (38). Of the fifty, only three specifically included the statement of fair retribution. Two of the three were medieval and belonged to the School of Medicine of Montpellier. The other text was modern (Amato Lusitano's Oath). Four writings showed statements regarding medical assistance to the poor. Eleven pledges indirectly stated that no earnings from other activities and/or relations were obtained. Ancient oaths emphasize fair retribution, no discrimination in medical assistance based on payment possibilities, and gain of honest earnings. Modern oaths generally do not include these topics and very few mention that the medical profession should not be exercised merely for material purposes. Despite the above, physicians should respect the limits of their obligations and should be committed to assist without discriminating, particularly without taking into consideration their patient's financial possibilities. Therefore their fees should not be excessive for the services rendered.

  2. Motivation to cooperate in Organisations: The case of prototypical leadership and procedural fairness

    Directory of Open Access Journals (Sweden)

    David De Cremer

    2008-06-01

    Full Text Available The present paper explores how leader prototypicality and procedural fairness connect in stimulating follower cooperation. We, first of all, argue that leader prototypicality (the extent to which a leader represents the group identity enhances positive perceptions about the future. It does so by positively influencing perceptions of the leader's procedural fairness (at least among strongly identifying group members. Such perceptions of procedural fairness, in turn, stimulate follower cooperation. Secondly, we argue that leader prototypicality also facilitates the enactment of fair procedures by increasing the effectiveness that a procedurally fair treatment has on follower cooperation. We present an overview of very recent studies that support both arguments and conclude that group based dynamics, which determine the group prototype, have important influences on the effectiveness with which leaders can stimulate cooperation by means of procedural fairness.

  3. Justice- and fairness-related behaviors in nonhuman primates.

    Science.gov (United States)

    Brosnan, Sarah F

    2013-06-18

    A distinctive feature across human societies is our interest in justice and fairness. People will sometimes invest in extremely costly behavior to achieve fair outcomes for themselves and others. Why do people care so much about justice? One way to address this is comparatively, exploring behaviors related to justice and fairness in other species. In this paper, I review work exploring responses to inequity, prosocial behavior, and other relevant behaviors in nonhuman primates in an effort to understand both the potential evolutionary function of these behaviors and the social and ecological reasons for the individual differences in behavior. I also consider how these behaviors relate to human behavior, particularly in the case of experimental studies using games derived from experimental economics to compare nonhuman primates' responses to those of humans in similar experimental conditions. These results emphasize the importance of a comparative approach to better understand the function and diversity of human behavior.

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

    OpenAIRE

    Fargher, N.; Zhang, J.

    2014-01-01

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

  5. The Role og Fairs in the Development and Division of Fields

    DEFF Research Database (Denmark)

    Csaba, Fabian; Larsen, Frederik

    During the Copenhagen Fashion Week A/W 2010, CPH Kids opened as the first independent trade fair for children’s clothing. Despite considerable resistance, the fair managed to establish itself and challenge the established order by providing a venue devoted fully to children’s clothing and luring...... of CPH Kids and explore the values, identities and structures of Danish children’s fashion in more depth, our investigation points to the field dividing impact that fairs might have....

  6. COMPARISON OF THE ACCOUNTING CONCEPT “FAIR VALUE” WITH OTHER ECONOMIC VALUE CONCEPTS

    OpenAIRE

    Justine Jaunzeme

    2011-01-01

    Fair value is a measurement base found both in International Financial Reporting Standards and in Latvian accounting legislation. For the fair value measurements to be meaningful for financial analysts, consultants and other financial statement users, it is important that the fair value concept be understood in relation to other economic value concepts. The purpose of this paper is to compare the fair value concept of financial accounting to other economic value concepts. The qualitative meth...

  7. Detección de Mycoplasma genitalium mediante Reacción en Cadena de la Polimerasa en muestras urogenitales de individuos cubanos sexualmente activos

    Directory of Open Access Journals (Sweden)

    Brian Arturo Mondeja-Rodríguez

    2014-04-01

    Full Text Available El diagnóstico de las infecciones por Mycoplasma genitalium mediante métodos bacteriológicos tradicionales resulta laborioso y poco práctico. Es por ello que los métodos moleculares basados en la amplificación del ADN se utilizan con fines diagnósticos de las infecciones causadas por este microorganismo. En Cuba se han realizado pocos estudios sobre la presencia de M. genitalium en el tracto urogenital. El objetivo de la presente investigación fue detectar M. genitalium en individuos cubanos sexualmente activos mediante la implementación de métodos de PCR simple. Se implementaron dos PCR simples para la detección de fragmentos de 427 pb del gen ARN ribosomal 16S y 281 pb del gen de la adhesina celular MgPa de M. genitalium, que se evaluaron en muestras de exudado endocervical provenientes de 300 mujeres con sintomatología urogenital y muestras de orina de 49 hombres asintomáticos sexualmente activos. Se logró un límite de detección de la PCR del ARNr 16S de aproximadamente 5 copias de genoma por reacción, mientras que para la PCR MgPa se logró la amplificación de solo 50 copias de genoma por reacción. El 3% (10/300 de los exudados endocervicales y el 24,5% (12/49 de las muestras de orina de hombres asintomáticos resultaron positivas mediante ambas PCR. El mayor porcentaje de muestras positivas correspondió a las muestras de orina provenientes de hombres asintomáticos, que resultó superior a lo esperado. El presente trabajo permitirá realizar estudios futuros de caracterización genética y antigénica de las cepas de Mycoplasma genitalium circulantes en Cuba, útiles para conformar un inmunógeno vacunal.

  8. The influence of discrimination and fairness on collective self-esteem.

    Science.gov (United States)

    Scheepers, Daan; Spears, Russell; Manstead, Antony S R; Doosje, Bertjan

    2009-04-01

    This article examines the influence of discrimination and fairness on collective self-esteem. Whereas social identity theory's self-esteem hypothesis emphasizes that discrimination can enhance self-esteem, the authors contend that this self-esteem advantage will actually reverse when groups are primed with the idea of engaging in a fair intergroup competition. They measured (Study 1) and manipulated (Study 2) discrimination and fairness in real (Study 1) and minimal (Study 2) groups, after which they manipulated the presence of an intergroup competition in both studies. Collective self-esteem served as the main dependent measure. Results indicated that when an intergroup competition was present or impending, previously expressed fairness (or less discrimination) was positively related to self-esteem, whereas discrimination was positively related to collective self-esteem in the absence of an intergroup competition. Results are discussed in terms of social identity theory and the importance of the broader social context for examining the relationship between discrimination and self-esteem.

  9. True and Fair View: Incentive or Inhibitor for Creative Accounting?

    Directory of Open Access Journals (Sweden)

    Ciocan Claudia-Cătălina

    2017-01-01

    Full Text Available The objective of accounting is to present information about the financial position, changes forthe financial position and performance of an economic entity and the financial statements mustpresent a true and fair view of the economic reality for the enterprise concerned. Creativeaccounting is a present issue, a phenomenon that increases users mistrust in financial statements,being considered a manipulation of figures in order to obtain a favorable image, far from beingtrue. In order to address this issue, we analyzed several definitions and forms of this concept, andfollowed how they relate to the objective of the true and fair view. The paper points out that theinteraction between creative accounting and true and fair view can be regarded in a double way:on one side, taking into account the influence of creative accounting on the objective of the trueand fair view, and, on the other side, considering the influence of the perception of the true and fairview on the choice of these techniques.

  10. FAIRNESS IN A DEMOCRACY: THE COMPARATIVE ANALYSES BETWEEN RAWLS AND DWORKIN

    Directory of Open Access Journals (Sweden)

    Natercia Sampaio Siqueira

    2015-12-01

    Full Text Available This paper works the fairness like the major criterion to build and live politics, economy and the social relationships, and the several possibilities for its development. To do this, this work deals with two important philosophers from politics and law, that thought the justice in democracy by fairness like its principal issue: John Rawls and Ronald Dworkin. In the beginning, it works the similitude between the two philosophers: the same semantic and the same importance that they give to equal liberties. After, this paper deals with the several consequences that Rawls and Dworkin attribute to fairness. In the time that Rawls understand that the fairness achieve yourself by just opportunity, Dworkin believes that for its development, is necessary the market and the neutrality of government about what is good in life. In the end, the conclusion is that both institutions are relevant to fairness; in this way, its necessary keep and observe the just opportunity, the market and the government neutrality in built a democracy.

  11. Proportional fair scheduling algorithm based on traffic in satellite communication system

    Science.gov (United States)

    Pan, Cheng-Sheng; Sui, Shi-Long; Liu, Chun-ling; Shi, Yu-Xin

    2018-02-01

    In the satellite communication network system, in order to solve the problem of low system capacity and user fairness in multi-user access to satellite communication network in the downlink, combined with the characteristics of user data service, an algorithm study on throughput capacity and user fairness scheduling is proposed - Proportional Fairness Algorithm Based on Traffic(B-PF). The algorithm is improved on the basis of the proportional fairness algorithm in the wireless communication system, taking into account the user channel condition and caching traffic information. The user outgoing traffic is considered as the adjustment factor of the scheduling priority and presents the concept of traffic satisfaction. Firstly,the algorithm calculates the priority of the user according to the scheduling algorithm and dispatches the users with the highest priority. Secondly, when a scheduled user is the business satisfied user, the system dispatches the next priority user. The simulation results show that compared with the PF algorithm, B-PF can improve the system throughput, the business satisfaction and fairness.

  12. Publishing FAIR Data: An Exemplar Methodology Utilizing PHI-Base

    Science.gov (United States)

    Rodríguez-Iglesias, Alejandro; Rodríguez-González, Alejandro; Irvine, Alistair G.; Sesma, Ane; Urban, Martin; Hammond-Kosack, Kim E.; Wilkinson, Mark D.

    2016-01-01

    Pathogen-Host interaction data is core to our understanding of disease processes and their molecular/genetic bases. Facile access to such core data is particularly important for the plant sciences, where individual genetic and phenotypic observations have the added complexity of being dispersed over a wide diversity of plant species vs. the relatively fewer host species of interest to biomedical researchers. Recently, an international initiative interested in scholarly data publishing proposed that all scientific data should be “FAIR”—Findable, Accessible, Interoperable, and Reusable. In this work, we describe the process of migrating a database of notable relevance to the plant sciences—the Pathogen-Host Interaction Database (PHI-base)—to a form that conforms to each of the FAIR Principles. We discuss the technical and architectural decisions, and the migration pathway, including observations of the difficulty and/or fidelity of each step. We examine how multiple FAIR principles can be addressed simultaneously through careful design decisions, including making data FAIR for both humans and machines with minimal duplication of effort. We note how FAIR data publishing involves more than data reformatting, requiring features beyond those exhibited by most life science Semantic Web or Linked Data resources. We explore the value-added by completing this FAIR data transformation, and then test the result through integrative questions that could not easily be asked over traditional Web-based data resources. Finally, we demonstrate the utility of providing explicit and reliable access to provenance information, which we argue enhances citation rates by encouraging and facilitating transparent scholarly reuse of these valuable data holdings. PMID:27433158

  13. Depression Screening at a Community Health Fair: Descriptives and Treatment Linkage.

    Science.gov (United States)

    Opperman, Kiel J; Hanson, Devin M; Toro, Paul A

    2017-08-01

    Health fairs are a cost-efficient platform for dissemination of preventive services to vulnerable populations. Effectiveness of depression screenings and associated treatment linkage via community health fairs warrants investigation. This study offers the first examination of a depression screening at a community health fair in 261 adult men (18-87years). The PHQ-9 was administered via interview by graduate students and on-site psychiatric nurses were available for a brief consultation for those interested. Over a quarter of participants screened positive for at least moderate depressive symptomatology. Of those who screened positive, 35.8% met with an on-site psychiatric nurse for a consultation. At six-month follow-up, none of the participants given a referral made an appointment at the community mental health agency. This suggests the importance of providing on-site clinician consultations at health fairs and the need for a more coordinated system to schedule future appointments while at the event. Community health fairs reach vulnerable populations, such as those who are uninsured and who have not spoken with a professional about mental health concerns. By conducting depression screening and providing onsite access to a mental health consultation at community health fairs, participants are better able to identify their depressive symptoms and are introduced to ways to treat depression. Copyright © 2017 Elsevier Inc. All rights reserved.

  14. Enseñanza de las leyes de Newton en grado décimo bajo la Metodología de Aprendizaje Activo

    Directory of Open Access Journals (Sweden)

    Jholman Andres Moreno

    2017-07-01

    Full Text Available Este documento presenta los resultados de la implementación de la unidad didáctica para la enseñanza de las leyes de Newton bajo la Metodología de Aprendizaje Activo en el grado 10-6 en la Institución Educativa Colegio Departamental La Esperanza de Villavicencio.  La metodología empleada fue la Investigación Acción, basada en cuatro pilares fundamentales: planear, actuar, observar y reflexionar, proceso cíclico que busca desde la interpretación de un aspecto social producir un cambio positivo de orden social. Para evaluar la efectividad de la unidad didáctica, se utilizó el factor de Hake,  para ello se analizan los resultados del pre test y el post-test, encontrándose que ésta  tuvo una ganancia de aprendizaje conceptual o ganancia relativa media.

  15. Risk Management in Construction Project: Taking Fairness into Account

    Science.gov (United States)

    Górecki, Jarosław; Bizon-Górecka, Jadwiga

    2017-10-01

    Risk management requires a comprehensive review of possible hazards, their possible outcomes as well as some recommendations about minimizing the risk. The study emphasises that the project risk management refers to an analysis of the risk factors and a creation of the strategy minimising negative effects of the risk. It was pointed out that a construction project is this kind of projects that can be defined as a unique process of high complexity (design documentation, various stages of creating the building), which has clearly defined time frames and a given financial limit. It is executed as a team work, by qualified or highly qualified specialists of different matters, for example masonry, precast, etc. Additionally, it requires a use of modern equipment and an adequate preparation of the investment. Therefore, the risk management focuses on the problems allowing for troubleshooting. A basis of the risk management is to recognise the fundamentals, which are crucial for the construction project management, i.e. an object perspective, including technological, supporting and management processes as well as an entity perspective - project stakeholders. Construction projects require also an acquaintance with the specificity of the branch. The article refers to the risk management in construction project and, in particular, a phenomenon of participants’ fairness in such projects. The problem of fairness of the entities involved in a project should be understood as a fair play, according to the arrangements agreed in a contract and compatible with current formal procedures and social rules. It was indicated that fairness can be treated as an important factor in predicting the success of such projects. Interviews conducted among contractors in Kuyavian-Pomeranian region showed varied fairness requirements put to individual participants of construction projects. The article presents results of the research. It shows a desired attitude of the surveyed enterprises

  16. Examen de Auditoría realizada a las cuentas: activos fijos e inventaríos de una institución pública ubicada en la ciudad de Guayaquil

    OpenAIRE

    Vargas Espinoza, Pedro Mateo; Angulo, Elkin Ing.

    2007-01-01

    Á través de esta Tesis, desarrollaremos un Examen de Auditoría a las cuentas: Activos Fijos e Inventarios y sobre todo con una visión referente con lo que exige la Contraloría General del Estado, Control Interno, Indicadores y Métodos de Análisis Estadísticos, que a su vez pretende eficiencia y eficacia en las instituciones públicas a través del cumplimiento de las metas y objetivos. Por medio de dicha visión crearemos las bases para un análisis y estudio de la Auditoría como herramienta adm...

  17. The perception of fairness in infant care and mothers' postpartum depression.

    Science.gov (United States)

    DeMaris, Alfred; Mahoney, Annette

    2017-10-01

    This study investigates a potential causal effect of mothers' perceptions of the fairness of infant care on their postpartum depression. Based on the tenets of equity theory, it is hypothesized that, net of controls, mothers who see infant care as fairly apportioned between themselves and their husbands will be less depressed than others. We utilize data from a longitudinal study of a nonrandom sample of 178 heterosexual couples experiencing the birth of their first child together. The primary focus variable is the mothers' perception in the first couple of months postpartum that infant care is fair to them. Statistical analysis involved the careful chronological sequencing of response variable and controls, along with regression modeling using propensity scores. We find that a perception of fairness is associated with about a quarter of a standard deviation lower depressive symptomatology, controlling for key covariates. Depressive symptomatology is additionally elevated for mothers experiencing more pre-partum depression, and for those who more generally felt, before the birth, that they were overbenefiting in the marriage. This paper contributes to both equity theory and research on postpartum depression. In a scenario in which it is not practical or ethical to randomly assign people to fairness-in-infant-care conditions, we are able to utilize longitudinal data and a natural "experiment," along with propensity-score modeling to attempt to assess the causal impact of fairness in infant care on postpartum depression. The finding that fairness in this arena appears to reduce postpartum depression emphasizes the importance of encouraging father participation in this critical stage of parenting. Limitations of the study with respect to causal inference are also discussed. Copyright © 2017 Elsevier Ltd. All rights reserved.

  18. Hadron Physics at FAIR

    International Nuclear Information System (INIS)

    Wiedner, Ulrich

    2011-01-01

    The new FAIR facility in Darmstadt has a broad program in the field of hadron and nuclear physics utilizing ion beams with unprecedented intensity and accuracy. The hadron physics program centers around the the high-energy storage ring HESR for antiprotons and the PANDA experiment that is integrated in it. The physics program includes among others topics like hadron spectroscopy in the charmonium mass region and below, hyperon physics, electromagnetic processes and charm in nuclei.

  19. Carbon Emission Reduction with Regard to Retailer’s Fairness Concern and Subsidies

    Directory of Open Access Journals (Sweden)

    Linghong Zhang

    2018-04-01

    Full Text Available This paper considers the impact of consumer environmental awareness (CEA, retailer’s fairness concern, and government subsidies on the two echelon supply chain with one manufacturer and one retailer. The manufacturer produces green products with carbon emission reduction. The government provides two types of alternative subsidies: a fixed subsidy (referred to as an F-type subsidy or a discount subsidy (referred to as a D-type subsidy to encourage the manufacturer to produce a product with a high carbon emission reduction rate. We aim to provide optimal solutions to the manufacturer and the retailer with regard to the retailer’s fairness concern and government subsidies; thus we discuss four decision scenarios: the benchmark model without the fairness concern and subsidy, the model with the retailer’s fairness concern, the model with fairness concern and the F-type subsidy, and the model with fairness concern and the D-type subsidy. We provide explicit solutions and numerical examples of the optimal carbon emission reduction rate, wholesale price, and retail price. Our study has four main findings: firstly, high consumer environmental awareness will benefit both the manufacturer and the retailer in the above four scenarios; secondly, the fairness concern and subsidy have a counter effect on the optimal strategies (the subsidy could alleviate the negative influence caused by retailer’s fairness concern; thirdly, the government could subsidize the retailer when there is unfairness in the supply chain so that the manufacturer could produce a product with lower carbon emission; finally, using the subsidy related to the environmental quality will be more helpful for improving environment quality, especially when the government has a budget constraint.

  20. Fair Trade Flowers: Global Certification, Environmental Sustainability, and Labor Standards

    Science.gov (United States)

    Raynolds, Laura T.

    2012-01-01

    This article analyzes the organization of the fair trade flower industry, integration of Ecuadorian enterprises into these networks, and power of certification to address key environmental and social concerns on participating estates. Pursuing a social regulatory approach, I locate fair trade within the field of new institutions that establish and…

  1. 16 CFR 313.16 - Protection of Fair Credit Reporting Act.

    Science.gov (United States)

    2010-01-01

    ... CONGRESS PRIVACY OF CONSUMER FINANCIAL INFORMATION Relation to Other Laws; Effective Date § 313.16 Protection of Fair Credit Reporting Act. Nothing in this part shall be construed to modify, limit, or... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Protection of Fair Credit Reporting Act. 313...

  2. Negative incidental emotions augment fairness sensitivity.

    Science.gov (United States)

    Liu, Cuizhen; Chai, Jing Wen; Yu, Rongjun

    2016-04-22

    Previous studies have shown that task-unrelated emotions induced incidentally exert carryover effects on individuals' subsequent decisions in financial negotiations. However, the specificity of these emotion effects are not clear. In three experiments, we systematically investigated the role of seven transiently induced basic emotions (disgust, sadness, anger, fear, happiness, surprise and neutral) on rejection of unfair offers using the ultimatum game. We found that all negative emotions (disgust, sadness, anger and fear), but not happiness or surprise, significantly increased rejection rates, suggesting that the effect of incidental negative emotions on fairness is not specific to the type of negative emotion. Our findings highlight the role of fleeting emotions in biasing decision-making processes and suggest that all incidental negative emotions exert similar effects on fairness sensitivity, possibly by potentiating attention towards negative aspects of the situation.

  3. Inspired at a book fair

    CERN Document Server

    Anaïs Schaeffer

    2012-01-01

    During the Frankfurt book fair last October, the CERN stand drew quite the crowd. Director-General Rolf Heuer was there to promote CERN’s mission and the "LHC: the Large Hadron Collider" book. He met a lot of visitors and for one of them there was also a nice follow-up…   Marcus and his father visiting the LINAC facility. Fifteen year-old Marcus lives in Lauterecken near Frankfurt. The popular book fair last autumn was for him a nice opportunity to get in touch with the CERN environment. Inspired by the stand and what the CERN people were describing, he started to ask more and more questions… So many, that Rolf Heuer decided to invite him to come to CERN and find out some of the answers for himself. A few weeks later, while recovering from an exciting visit to the ATLAS underground cavern and other CERN installations with a cup of tea in Restaurant 1, Marcus shared his enthusiasm about the Organization: “When I was younger, my moth...

  4. Gender, justice and work: a distributive approach to perceptions of housework fairness.

    Science.gov (United States)

    Perales, Francisco; Baxter, Janeen; Tai, Tsui-o

    2015-05-01

    Most women and men report that the division of domestic labor in their household is fair, despite women undertaking approximately seventy percent of housework. This raises questions about how fairness is evaluated within partnerships. We explore how parenthood and relationship transitions affect perceptions of housework fairness using panel data from the Household, Income and Labour Dynamics in Australia Survey and panel regression models. Our results indicate that net of actual housework divisions, socio-demographic factors, time availability and relative resources, the transition to parenthood increases women's perceptions of housework fairness immediately following the birth of a child, but decreases them in the long run. Relationship transitions have no independent effects. Our findings suggest that parenthood transitions are associated with changes in women's identity, cognitive evaluations of fairness and feelings of entitlement, as indicated by distributive justice theory. Copyright © 2015 Elsevier Inc. All rights reserved.

  5. The international Facility for Antiproton and Ion Research FAIR: Challenges and Opportunities

    International Nuclear Information System (INIS)

    Hoehne, C.

    2009-01-01

    The status of FAIR, the planned 'Facility for Antiproton and Ion Research', is presented in this contribution. FAIR will be a world unique particle accelerator facility to be built as a joint project by - as of today - 16 member countries. FAIR, which is planned for construction adjacent to the GSI site in Germany, is an integrated system of particle accelerators, 2 superconducting synchrotrons and 8 storage rings, which will provide high energy and high intensity beams of ions from hydrogen to uranium with unprecedented quality and in full parallel mode. In addition highest luminosity secondary beams of rare isotopes and beams of antiprotons will be available. FAIR will combine physics research topics from different communities, i.e. nuclear physics, hadron physics, heavy-ion physics, plasma physics, atomic physics and accelerator development. Details of FAIR and the physics projects will be presented in this contribution.

  6. 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.

  7. Stark laws and fair market value exceptions: an introduction.

    Science.gov (United States)

    Siebrasse, Paul B

    2007-01-01

    This article will focus on one aspect of complexity in modern healthcare, namely the implications of Stark laws and other fraud and abuse provisions, including anti-kickback statutes and HIPAA. Also, this article explores the prevalence of fair market value as an exception in the Stark laws and discusses the meanings of those exceptions. Finally, the article explores basic approaches to assessing fair market value, including cost, income, and marketing approaches.

  8. Fairness as a QoS Measure for Web Services

    Directory of Open Access Journals (Sweden)

    Stefano Bistarelli

    2009-06-01

    Full Text Available Service Oriented Architectures (SOAs are component-based architectures, characterized by reusability, modularization and composition, usually offered by HTTP (web services and often equipped with a Quality of Services (QoS measure. In order to guarantee the fairness property to each client requesting a service, we propose a fair version of the (Soft Concurrent Constraint language to deal with the negotiation phases of the Service Level Agreement (SLA protocol.

  9. Fairness and Reciprocity in the Hawk-Dove Game

    DEFF Research Database (Denmark)

    Poulsen, Anders; Neugebauer, Tibor; Schram, Arthur

    2002-01-01

    We study fairness and reciprocity in a Hawk-Dove game, using an experimental approach. This allows us to test various models in one framework. We observe a large extent of selfish and rational behavior. Our results are inconsistent with leading models in this field.......We study fairness and reciprocity in a Hawk-Dove game, using an experimental approach. This allows us to test various models in one framework. We observe a large extent of selfish and rational behavior. Our results are inconsistent with leading models in this field....

  10. A FEW CONSIDERATIONS ABOUT TRADE FAIR STANDS DESIGN

    Directory of Open Access Journals (Sweden)

    NEIDONI Nadina

    2017-05-01

    Full Text Available The paper presents some aspects related to the design of a trade fair stand, advertising a company specialized in the fabrication of corrugated fibre board packaging. The first section reviews shortly the main features of the industrial design. The second section deals with the structural conception of successful trade shows. Further, the importance of the package in the marketing matters is addressed. In this context corrugated fibreboard, as secondary or tertiary material is essential. In the final section, a comparison between two trade fair stands, representing a corrugated fibreboard company are presented.

  11. Fair Leader Election for Rational Agents in Asynchronous Rings and Networks

    OpenAIRE

    Yifrach, Assaf; Mansour, Yishay

    2018-01-01

    We study a game theoretic model where a coalition of processors might collude to bias the outcome of the protocol, where we assume that the processors always prefer any legitimate outcome over a non-legitimate one. We show that the problems of Fair Leader Election and Fair Coin Toss are equivalent, and focus on Fair Leader Election. Our main focus is on a directed asynchronous ring of $n$ processors, where we investigate the protocol proposed by Abraham et al. \\cite{abraham2013distributed} an...

  12. Eficacia y tolerancia de un condroprotector oral a base de ácido hialurónico y colágeno hidrolizado sobre la funcionalidad articular en individuos activos con artrosis de rodilla

    OpenAIRE

    Llopis-Miró, Rafael; De Miguel-Saenz, Juan; Delgado-Velilla, Fernando

    2012-01-01

    Introducción Se estudió la eficacia y la tolerancia de la administración diaria de un condroprotector oral conteniendo ácido hialurónico (AH) y colágeno hidrolizado (HC) sobre la funcionalidad articular, y el dolor asociado, en individuos activos afectos de osteoartrosis de rodilla. Material y métodos Se realizó un estudio piloto exploratorio en fase IV, multicéntrico, abierto y no comparativo. Se incluyeron 108 sujetos afectos de osteoartrosis de rodilla que realizaban activi...

  13. 12 CFR 216.16 - Protection of Fair Credit Reporting Act.

    Science.gov (United States)

    2010-01-01

    ... PRIVACY OF CONSUMER FINANCIAL INFORMATION (REGULATION P) Relation to Other Laws; Effective Date § 216.16 Protection of Fair Credit Reporting Act. Nothing in this part shall be construed to modify, limit, or... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Protection of Fair Credit Reporting Act. 216.16...

  14. 12 CFR 716.16 - Protection of Fair Credit Reporting Act.

    Science.gov (United States)

    2010-01-01

    ... PRIVACY OF CONSUMER FINANCIAL INFORMATION Relation to Other Laws; Effective Date § 716.16 Protection of Fair Credit Reporting Act. Nothing in this part shall be construed to modify, limit, or supersede the... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Protection of Fair Credit Reporting Act. 716.16...

  15. 12 CFR 332.16 - Protection of Fair Credit Reporting Act.

    Science.gov (United States)

    2010-01-01

    ... GENERAL POLICY PRIVACY OF CONSUMER FINANCIAL INFORMATION Relation to Other Laws; Effective Date § 332.16 Protection of Fair Credit Reporting Act. Nothing in this part shall be construed to modify, limit, or... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Protection of Fair Credit Reporting Act. 332.16...

  16. Numerical Cognition Explains Age-Related Changes in Third-Party Fairness

    Science.gov (United States)

    Chernyak, Nadia; Sandham, Beth; Harris, Paul L.; Cordes, Sara

    2016-01-01

    Young children share fairly and expect others to do the same. Yet little is known about the underlying cognitive mechanisms that support fairness. We investigated whether children's numerical competencies are linked with their sharing behavior. Preschoolers (aged 2.5-5.5) participated in third-party resource allocation tasks in which they split a…

  17. Antiproton chain of the FAIR storage rings

    International Nuclear Information System (INIS)

    Katayama, T; Kamerdzhiev, V; Lehrach, A; Maier, R; Prasuhn, D; Stassen, R; Stockhorst, H; Herfurth, F; Lestinsky, M; Litvinov, Yu A; Steck, M; Stöhlker, T

    2015-01-01

    In the Modularized Start Version of the Facility of Antiproton and Ion Research (FAIR) at Darmstadt Germany, the 3 GeV antiprotons are precooled in the collector ring and accumulated in the high energy storage ring (HESR). They are further accelerated to 14 GeV or decelerated to 1 GeV for the experiments with a high-density internal target. The powerful beam cooling devices, stochastic cooling and electron cooling will support the provision of a high-resolution antiproton beam. The other option of FAIR is to prepare the low energy, 300 keV antiproton beam connecting the existing storage rings ESR and CRYRING with HESR. Beam physics issues related with these concepts are described. (paper)

  18. Strangeness fluctuations and MEMO production at FAIR

    International Nuclear Information System (INIS)

    Steinheimer, Jan; Mitrovski, Michael; Schuster, Tim; Petersen, Hannah; Bleicher, Marcus; Stoecker, Horst

    2009-01-01

    We apply a coupled transport-hydrodynamics model to discuss the production of multi-strange meta-stable objects in Pb + Pb reactions at the FAIR facility. In addition to making predictions for yields of these particles we are able to calculate particle dependent rapidity and momentum distributions. We argue that the FAIR energy regime is the optimal place to search for multi-strange baryonic object (due to the high baryon density, favoring a distillation of strangeness). Additionally, we show results for strangeness and baryon density fluctuations. Using the UrQMD model we calculate the strangeness separation in phase space which might lead to an enhanced production of MEMOs compared to models that assume global thermalization.

  19. La finalidad del presente artículo es establecer la fuerte vinculación que existe entre el conocimiento y los activos intangibles, siendo que estos son los grandes desconocidos en la valoración de las empresas y en el cálculo de las cuentas nacionales, en especial el PIB y la productividad. Fue el investigador Robert Solow, en 1956, uno de los primeros en señalar la importancia del conocimiento en el crecimiento económico, expresando que este es una función de capital, trabajo y conocimiento. Desde la década de 1990 viene creciendo la inquietud sobre la necesidad de analizar y medir los diferentes tipos de activos intangibles para incluirlos, con su justo valor, tanto en las cuentas nacionales como en los estados financieros de las empresas. Pero dichos activos tienen unas características muy especiales, las cuales hacen de su valoración monetaria una difícil tarea. Es impostergable profundizar su análisis y estudio para que no sigan siendo ignorados o minimizados en las prácticas cotidianas de las empresas y los mercados.

    Directory of Open Access Journals (Sweden)

    Leonidas Torres Citraro

    2014-12-01

    Full Text Available La finalidad del presente artículo es establecer la fuerte vinculación que existe entre el conocimiento y los activos intangibles, siendo que estos son los grandes desconocidos en la valoración de las empresas y en el cálculo de las cuentas nacionales, en especial el PIB y la productividad. Fue el investigador Robert Solow, en 1956, uno de los primeros en señalar la importancia del conocimiento en el crecimiento económico, expresando que este es una función de capital, trabajo y conocimiento. Desde la década de 1990 viene creciendo la inquietud sobre la necesidad de analizar y medir los diferentes tipos de activos intangibles para incluirlos, con su justo valor, tanto en las cuentas nacionales como en los estados financieros de las empresas. Pero dichos activos tienen unas características muy especiales, las cuales hacen de su valoración monetaria una difícil tarea. Es impostergable profundizar su análisis y estudio para que no sigan siendo ignorados o minimizados en las prácticas cotidianas de las empresas y los mercados.

  20. Channel Coordination in Logistics Service Supply Chain considering Fairness

    Directory of Open Access Journals (Sweden)

    Ningning Wang

    2016-01-01

    Full Text Available Logistics service supply chain (LSSC is a new type of service supply chain. This paper investigates the channel coordination issue in a two-echelon LSSC composed of one logistics service integrator (LSI and one functional logistics service provider (FLSP under fairness concerns. The models for a reservation price-only contract under disadvantageous inequality and advantageous inequality are established, respectively, in which the procurement cost, the potential shortage cost, and the operation cost are considered under stochastic market demand. Based on this model, the LSI’s optimal reservation quantity can be determined. Furthermore, we analyze the impact of fairness concerns and the related costs on channel performance and channel coordination. The results are presented in four aspects: (1 channel coordination of the LSSC can be achieved under certain conditions when the LSI experiences advantageous inequality; (2 the spiteful behavior of the LSI leads to the reduction of the channel profit, and channel coordination cannot be achieved when the LSI suffers from disadvantageous inequality; (3 the LSI’s reservation quantity and the channel profit are affected by the LSI’s fairness concerns; (4 motivated by the concerns of fairness, the LSI’s reservation quantity is related not only to his procurement cost and shortage cost but also to the FLSP’s operation cost.

  1. Dialectical thinking and fairness-based perspectives of affirmative action.

    Science.gov (United States)

    Hideg, Ivona; Ferris, D Lance

    2017-05-01

    Affirmative action (AA) policies are among the most effective means for enhancing diversity and equality in the workplace, yet are also often viewed with scorn by the wider public. Fairness-based explanations for this scorn suggest AA policies provide preferential treatment to minorities, violating procedural fairness principles of consistent treatment. In other words, to promote equality in the workplace, effective AA policies promote inequality when selecting employees, and the broader public perceives this to be procedurally unfair. Given this inconsistency underlies negative reactions to AA policies, we argue that better preparing individuals to deal with inconsistencies can mitigate negative reactions to AA policies. Integrating theories from the fairness and cognitive styles literature, we demonstrate across 4 studies how dialectical thinking-a cognitive style associated with accepting inconsistencies in one's environment-increases support for AA policies via procedural fairness perceptions. Specifically, we found support for our propositions across a variety of AA policy types (i.e., strong and weak preference policies) and when conceptualizing dialectical thinking either as an individual difference or as a state that can be primed-including being primed by the framing of the AA policy itself. We discuss theoretical contributions and insights for policy-making at government and organizational levels. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  2. Dual-Level Game-Based Energy Efficiency and Fairness for Green Cellular Networks

    Directory of Open Access Journals (Sweden)

    Sungwook Kim

    2016-01-01

    Full Text Available In the recent decades, cellular networks have revolutionized the way of next generation communication networks. However, due to the global climate change, reducing the energy consumption of cellular infrastructures is an important and urgent problem. In this study, we propose a novel two-level cooperative game framework for improving the energy efficiency and fairness in cellular networks. For the energy efficiency, base stations (BSs constantly monitor the current traffic load and cooperate with each other to maximize the energy saving. For the energy fairness, renewable energy can be shared dynamically while ensuring the fairness among BSs. To achieve an excellent cellular network performance, the concepts of the Raiffa Bargaining Solution and Jain’s fairness are extended and practically applied to our dual-level cooperative game model. Through system level simulations, the proposed scheme is evaluated and compared with other existing schemes. The simulation results show that our two-level game approach outperforms the existing schemes in providing a better fair-efficient system performance.

  3. 12 CFR 573.16 - Protection of Fair Credit Reporting Act.

    Science.gov (United States)

    2010-01-01

    ... CONSUMER FINANCIAL INFORMATION Relation to Other Laws; Effective Date § 573.16 Protection of Fair Credit Reporting Act. Nothing in this part shall be construed to modify, limit, or supersede the operation of the... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Protection of Fair Credit Reporting Act. 573.16...

  4. 17 CFR 229.910 - (Item 910) Fairness of the transaction.

    Science.gov (United States)

    2010-04-01

    ... transaction is fair or unfair to investors and the reasons for such belief. Such discussion must address the fairness of the roll-up transaction to investors in each of the partnerships and as a whole. If the roll-up... the general partner that may affect materially the value of the consideration to be received by...

  5. Students Inspiring Students: An Online Tool for Science Fair Participants

    Science.gov (United States)

    Seeman, Jeffrey I.; Lawrence, Tom

    2011-01-01

    One goal of 21st-century education is to develop mature citizens who can identify issues, solve problems, and communicate solutions. What better way for students to learn these skills than by participating in a science and engineering fair? Fair participants face the same challenges as professional scientists and engineers, even Nobel laureates.…

  6. 24 CFR 888.115 - Fair market rents for existing housing: Manner of publication.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Fair market rents for existing..., SECTION 202 DIRECT LOAN PROGRAM, SECTION 202 SUPPORTIVE HOUSING FOR THE ELDERLY PROGRAM AND SECTION 811... MARKET RENTS AND CONTRACT RENT ANNUAL ADJUSTMENT FACTORS Fair Market Rents § 888.115 Fair market rents...

  7. Formulas for fair, reasonable and non-discriminatory royalty determination

    OpenAIRE

    Salant, David J

    2007-01-01

    This paper takes an axiomatic approach to determining “Fair, Reasonable, and Non-Discriminatory” (“FRAND”) royalties for intellectual property (“IP”) rights. Drawing on the extensive game theory literature on “surplus sharing/cost sharing” problems, I describe specific formulas for determining license fees that can be derived from basic fairness principles. In particular, I describe the Shapley Value, the Proportional Sharing Rule and the Nucleolus. The Proportional Sharing Rule has the ad...

  8. Civil Society and the Conduct of Free, Fair and Credible Election ...

    African Journals Online (AJOL)

    Civil Society and the Conduct of Free, Fair and Credible Election: Lessons from ... of Non Governmental agencies like civil society to prevent the government of the ... fair so as to rid the continent of its notorious record of post election violence.

  9. 20 CFR 416.1246 - Disposal of resources at less than fair market value.

    Science.gov (United States)

    2010-04-01

    ... at less than fair market value. (a) General. (1) An individual (or eligible spouse) who gives away or sells a nonexcluded resource for less than fair market value for the purpose of establishing SSI or Medicaid eligibility will be charged with the difference between the fair market value of the resource and...

  10. Social exclusion modulates fairness consideration in the ultimatum game: an ERP study.

    Science.gov (United States)

    Qu, Chen; Wang, Yuru; Huang, Yunyun

    2013-01-01

    Previous neuroimaging research has identified brain regions activated when people's fairness consideration changes under conditions of social exclusion. The current study used EEG data to examine the temporal process of changes in fairness consideration under social exclusion. In this study, a Cyberball game was administered to manipulate participants' social exclusion or inclusion. Then, in the following Ultimatum game (UG), participants' brain potentials were recorded while they received fair/unfair offers from someone who previously excluded them, someone who previously included them, or a stranger. Results showed that feedback-related negativity (FRN) after onset of distribution outcome was more pronounced for unfair offers compared to fair offers. Moreover, the FRN was more negative-going in response to unfair offers from people who previously excluded them than from the includer and the stranger. Fair offers elicited a larger P300 than unfair offers. In addition, P300 was more positive-going for unfair offers from the stranger than from the excluder and the includer. This study reveals a temporal process in which the effects of social exclusion on fair consideration are reflected in FRN in the early stage of outcome evaluation. These data also suggest that the FRN is modulated by the subjective evaluation of outcome events in a social context.

  11. Social exclusion modulates fairness consideration in the ultimatum game: an ERP study

    Directory of Open Access Journals (Sweden)

    Chen eQu

    2013-08-01

    Full Text Available Previous neuroimaging research has identified brain regions activated when people’s fairness consideration changes under conditions of social exclusion. The current study used EEG data to examine the temporal process of changes in fairness consideration under social exclusion. In this study, a Cyberball game was administered to manipulate participants’ social exclusion or inclusion. Then, in the following Ultimatum game, participants’ brain potentials were recorded while they received fair/unfair offers from someone who previously excluded them, someone who previously included them, or a stranger. Results showed that feedback related negativity (FRN after onset of distribution outcome was more pronounced for unfair offers compared to fair offers. Moreover, the FRN was more negative-going in response to unfair offers from people who previously excluded them than from the includer and the stranger. Fair offers ¬¬¬elicited a larger P300 than unfair offers. In addition, P300 was more positive-going for unfair offers from the stranger than from the excluder and the includer. This study reveals a temporal process in which the effects of social exclusion on fair consideration are reflected in FRN in the early stage of outcome evaluation. These data also suggest that the FRN is modulated by the subjective evaluation of outcome events in a social context.

  12. Concepts of price fairness: empirical research into the Dutch coffee market

    NARCIS (Netherlands)

    Drs. Robert Bart Gielissen; Prof. Dr. Johan Graafland

    2009-01-01

    This paper researches perceptions of the concept of price fairness in the Dutch coffee market. We distinguish four alternative standards of fair prices based on egalitarian, basic rights, capitalistic and libertarian approaches. We investigate which standards are guiding the perceptions of price

  13. Modelado y control de un sistema de levitación magnética basado en un cojinete magnético activo

    Directory of Open Access Journals (Sweden)

    Marlon Cruz Pegueros

    2017-01-01

    Full Text Available En este trabajo se presenta el diseño, modelado e implementación de un sistema de levitación magnética de un grado de libertad, que consiste en una viga actua da por un cojine te magnético activo en configuración pendular. Se obt iene su representación en espacio de estado y, tras una linealización tangente, su función de transferencia correspondiente. Se describen las características del dispositivo experimental, su instrumentación electrónica y mecanismo, particularmente el proce dimiento de diseño del actuador electromagnético empleado, así como su caracterización para determinar la constante de proporc ionalidad de la fuerza electromagné tica. Finalmente, se muestra la simulación numérica e implementación experimental de esquemas c lásicos de control para estabilizar en el punto de equilibrio del sistema.

  14. The HADES-at-FAIR project

    International Nuclear Information System (INIS)

    Lapidus, K.; Agakishiev, G.; Balanda, A.; Bassini, R.; Behnke, C.; Belyaev, A.; Blanco, A.; Böhmer, M.; Cabanelas, P.; Carolino, N.; Chen, J. C.; Chernenko, S.; Díaz, J.; Dybczak, A.

    2012-01-01

    After the completion of the experimental program at SIS18 the HADES setup will migrate to FAIR, where it will deliver high-quality data for heavy-ion collisions in an unexplored energy range of up to 8 A GeV. In this contribution, we briefly present the physics case, relevant detector characteristics and discuss the recently completed upgrade of HADES.

  15. FAIRNESS 2016 [4. workshop for young scientists with research interests focused on physics at FAIR (Facility for Antiproton and Ion Research), Garmisch-Partenkirchen (Germany), 14-19 Feb 2016

    International Nuclear Information System (INIS)

    2016-01-01

    FAIRNESS 2016 was the fourth edition in a series of workshops designed to bring together excellent international young scientists with research interests focused on physics at FAIR (Facility for Antiproton and Ion Research) and was held on February 14-19 2016 in Garmisch-Partenkirchen, Germany. The topics of the workshops cover a wide range of aspects in both theoretical developments and current experimental status, concentrated around the four scientific pillars of FAIR. FAIR is a new accelerator complex with brand new experimental facilities, that is currently being built next to the existing GSI facility close to Darmstadt, Germany. The spirit of the conference is to bring together young scientists, e.g. young non-tenured scientists, postdocs and advanced PhD students to present their work, to foster active informal discussions and build up networks. Every participant in the meeting with the exception of the organizers gives an oral presentation, and all sessions are followed by an hour long discussion period. During the talks, questions are anonymously collected in a box to stimulate discussions. The broad physics program at FAIR is reflected in the wide range of topics covered by the workshop: • Atomic and plasma physics, biophysics, material sciences and applications • Nuclear structure, astrophysics and reactions • Physics of hot and dense nuclear matter, QCD phase transitions and critical point • Hadron Spectroscopy, Hadrons in matter and Hypernuclei • Experimental programs APPA, CBM, HADES, PANDA, NUSTAR, as well as BES, NICA and the RHIC beam energy scan For these different areas one invited speaker was selected to give a longer introductory presentation. The write-ups of the talks presented at FAIRNESS 2016 are the content of this issue of Journal of Physics: Conference Series and have been refereed according to the IOP standard for peer review. This issue constitutes therefore a collection of the forefront of research that is dedicated to the

  16. HISTORICAL COST AND FAIR VALUE WITHIN THE CONTEXT OF FINANCIAL CRISIS

    Directory of Open Access Journals (Sweden)

    DIANA ELENA BRINZA

    2011-04-01

    Full Text Available Financial crisis determined the fast extension of global financial bankruptcy upon the world, representing at the same time the first crisis of the accounting term of "fair value", under the shade of which subsists a number of standards which request to the institutions to estimate at the market value much of the assets they possess. The Council for International Standards in Accountancy (IASB revised the rules regarding the accountancy at the fair value, as a reaction before the critics which sustains that the accountancy rules at the fair value were the basis of volatility of financial market. The alternative for "fair value" – the historical cost of assets – has little admirers within the financial crisis. In the pages of the present article, we will try to achieve an incursion through specialized literature while analysing the two methods of valuation within the context of financial crisis.

  17. Ethischer Konsum vs. Konsumreduktion: Inwieweit lenkt Fair Trade vom Problem des Überkonsums ab?

    Directory of Open Access Journals (Sweden)

    Susanna Ulinski

    2013-09-01

    Full Text Available This essay explores the alleged trade-off between reducing overconsumption and promoting ethical consumption, especially in the form of Fair Trade. While Fair Trade is primarily concerned with promoting greater equity in international trade, it does not address problems of ecological exhaustion through overconsumption. Furthermore, Fair Trade could promote increased consumption by inducing false consciousness among consumers. In this context, I propose an integrative approach of trying to address these two problems simultaneously by changing the social patterns of consumption, instead of interpreting them as diametrically opposed. Awareness is the first step in inducing a behavioural change. On an individual level, Fair Trade is fairly successful at creating sensational feedback processes, which increase the awareness for the social and environmental implications of individual consumer behaviour. Moreover, on an aggregate level, Fair Trade changes social patterns of consumption to promote ethical consideration in the context of consumer decision-making. Although Fair Trade is not primarily concerned with the level of consumption, it can help bring forth a change in consumption patterns in order to reduce overconsumption.

  18. Expropriation or Fair Game for All?

    DEFF Research Database (Denmark)

    Kur, Annette; Schovsbo, Jens Hemmingsen

    property has never been exclusive in a strict sense. Copyright, in particular, is relatively rich with examples of rules allowing third parties to use protected content under certain conditions, and against payment of a fair remuneration. In economic terms, this means that property is replaced...

  19. Approximating Fair Use in LicenseScript

    NARCIS (Netherlands)

    Chong, C.N.; Law, Y.W.; Etalle, Sandro; Hartel, Pieter H.; Sembok, Tengku Mohd Tengku

    2003-01-01

    Current rights management systems are not able to enforce copyright laws because of both legal and technological reasons. The contract rights granted by a copyright owner typically restrict the users' statutory rights that are endorsed by copyright laws. In particular, Fair Use allows these

  20. Reactions to perceived fairness : the impact

    NARCIS (Netherlands)

    Bos, K. van den

    2001-01-01

    In correspondence with terror management theory, the findings of two experiments show that reminders of death lead to stronger effects of perceived fairness on ratings of negative affect. Furthermore, in line with the theory’s self-esteem mechanism, results of Experiment 1 suggest that state

  1. Reasoning about Strategies under Partial Observability and Fairness Constraints

    Directory of Open Access Journals (Sweden)

    Simon Busard

    2013-03-01

    Full Text Available A number of extensions exist for Alternating-time Temporal Logic; some of these mix strategies and partial observability but, to the best of our knowledge, no work provides a unified framework for strategies, partial observability and fairness constraints. In this paper we propose ATLK^F_po, a logic mixing strategies under partial observability and epistemic properties of agents in a system with fairness constraints on states, and we provide a model checking algorithm for it.

  2. Historical Costs versus Fair Value Measurement in Financial Accounting

    OpenAIRE

    Dvořáková, Dana

    2009-01-01

    There are two important points in which in which we need assets and liabilities measured in financial accounting: on initial recognition and at a balance sheet day. Many International Financial Reporting Standards (IFRS) used the fair value measurement concept. But most of these standards use the fair value measurement method only at a balance sheet day. On initial recognition assets and liabilities are measured usually at costs. The IASB presented the discussion paper “Measurement Bases for ...

  3. Setting Fair Prices – Fundamental Principle Of Sustainable Marketing

    OpenAIRE

    Cătoiu, Iacob; Vrânceanu, Diana Maria; Filip, Alina

    2010-01-01

    In commercial area, the price has a major importance, being frequently considered among the main criteria used in buying decision process. Price fairness derives from equity theory and it is focused on assuring in a transaction a reasonable report between the customer’s sacrifice and the value offered by the seller. In three marketing experiments we have evaluated customers’ fairness perceptions of differential prices, this tactic being frequently used by sellers. One important finding was th...

  4. FAIR: a Horizon for Future Charming Physics

    International Nuclear Information System (INIS)

    Ritman, James

    2007-01-01

    The science goals underlying the future international Facility for Antiproton and Ion Research--FAIR--[1] that is being realized in Darmstadt span a broad range of research activities on the structure of matter. One component of this facility is directed towards studies of hadronic matter at the sub-nuclear level with beams of antiprotons. These studies focus on two key aspects: confinement of quarks and the generation of the hadron masses. These goals will be pursued by performing precision measurements of charged and neutral decay products from antiproton-proton annihilation in the charmonium mass region. In this talk I present some of the issues connected to FAIR in which the groups in Cracow and Juelich are extending and intensifying our cooperation

  5. Multi-issue Agent Negotiation Based on Fairness

    Science.gov (United States)

    Zuo, Baohe; Zheng, Sue; Wu, Hong

    Agent-based e-commerce service has become a hotspot now. How to make the agent negotiation process quickly and high-efficiently is the main research direction of this area. In the multi-issue model, MAUT(Multi-attribute Utility Theory) or its derived theory usually consider little about the fairness of both negotiators. This work presents a general model of agent negotiation which considered the satisfaction of both negotiators via autonomous learning. The model can evaluate offers from the opponent agent based on the satisfaction degree, learn online to get the opponent's knowledge from interactive instances of history and negotiation of this time, make concessions dynamically based on fair object. Through building the optimal negotiation model, the bilateral negotiation achieved a higher efficiency and fairer deal.

  6. News from the Library: CERN Scientific Book Fair 2011

    CERN Multimedia

    CERN Library

    2011-01-01

      The CERN Bookshop and CERN Library invite you to attend the 2011 CERN Book Fair, a two-day scientific event offering you the opportunity to meet key publishers and to browse and purchase books at significant discounts.   Key publishers will present a selection of titles in physics, technology, mathematics, engineering, computing and popular science.  You are welcome to come along and meet the publishers’ representatives or simply have a look to the books on sale. The Fair will take place in the Main Building (bldg. 500) on the ground  floor near the Restaurant 1 on Wednesday 14th and Thursday 15th September. Participating or represented publishers include: Cambridge University Press, Elsevier, EPFL Press – PPUR, Oxford University Press, Princeton University Press, Springer, Taylor & Francis, Wiley, World Scientific-Imperial College Press. Fair opening times...

  7. 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.

  8. The Impact of Fair Trade Certification for Coffee Farmers in Peru

    NARCIS (Netherlands)

    Ruben, R.; Fort, R.

    2012-01-01

    Smallholder farmers producing for Fair Trade market outlets are usually considered to benefit from better prices and stable market outlets. However, many empirical studies verifying this impact suffer from strong selection bias. This study uses a balanced sample of Fair Trade farmers and likewise

  9. 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.

  10. Approximating fair use in LicenseScript

    NARCIS (Netherlands)

    Chong, C.N.; Etalle, S.; Hartel, P.H.; Law, Y.W.; Sembok, T.M.T.; Zaman, H.B.; Chen, H.; Urs, S.R.; Myaeng, S.H.

    2003-01-01

    Current rights management systems are not able to enforce copyright laws because of both legal and technological reasons. The contract rights granted by a copyright owner are often overridden by the users’ statutory rights that are granted by the laws. In particular, Fair Use allows for

  11. 24 CFR 1715.27 - Fair housing.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 5 2010-04-01 2010-04-01 false Fair housing. 1715.27 Section 1715.27 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued) OFFICE OF ASSISTANT SECRETARY FOR HOUSING-FEDERAL HOUSING COMMISSIONER, DEPARTMENT OF HOUSING AND URBAN...

  12. 7 CFR 3560.104 - Fair housing.

    Science.gov (United States)

    2010-01-01

    ... DIRECT MULTI-FAMILY HOUSING LOANS AND GRANTS Borrower Management and Operations Responsibilities § 3560... Housing Marketing Plan. (1) Borrowers with housing projects that have four or more rental units must prepare and maintain an Affirmative Fair Housing Marketing Plan (AFHMP) as defined in 24 CFR part 200...

  13. IAS 41 Agriculture: Fair Value Accounting

    Directory of Open Access Journals (Sweden)

    Viorel Lefter

    2007-05-01

    Full Text Available Issuing this standard that had to be applied for the first time for the financial statements started after 1.01.2003 meant a change of direction from two points of view: on one hand, through IAS 41 was issued for the first time an extensive standard typical for this sector and, on the other hand, for the first time were included in the income statement, independently from the sales transactions, incomes from variations of the fair value of an asset. Because of this last aspect, IAS 41 can be considered an important standard, because it represents the starting point of a consistent transition from the purchase cost principle towards a fair value accounting. IASC has dedicated to the thematic field of agriculture a specific standard, because this economic branch has a great importance for the developing countries. On the other hand, IAS 41 is also applied for the agricultural activities of the enterprises from other sectors.

  14. 24 CFR 888.111 - Fair market rents for existing housing: Applicability.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Fair market rents for existing... DIRECT LOAN PROGRAM, SECTION 202 SUPPORTIVE HOUSING FOR THE ELDERLY PROGRAM AND SECTION 811 SUPPORTIVE HOUSING FOR PERSONS WITH DISABILITIES PROGRAM) SECTION 8 HOUSING ASSISTANCE PAYMENTS PROGRAM-FAIR MARKET...

  15. 24 CFR 888.113 - Fair market rents for existing housing: Methodology.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Fair market rents for existing... DIRECT LOAN PROGRAM, SECTION 202 SUPPORTIVE HOUSING FOR THE ELDERLY PROGRAM AND SECTION 811 SUPPORTIVE HOUSING FOR PERSONS WITH DISABILITIES PROGRAM) SECTION 8 HOUSING ASSISTANCE PAYMENTS PROGRAM-FAIR MARKET...

  16. Equality of Shapley value and fair proportion index in phylogenetic trees.

    Science.gov (United States)

    Fuchs, Michael; Jin, Emma Yu

    2015-11-01

    The Shapley value and the fair proportion index of phylogenetic trees have been introduced recently for the purpose of making conservation decisions in genetics. Moreover, also very recently, Hartmann (J Math Biol 67:1163-1170, 2013) has presented data which shows that there is a strong correlation between a slightly modified version of the Shapley value (which we call the modified Shapley value) and the fair proportion index. He gave an explanation of this correlation by showing that the contribution of both indices to an edge of the tree becomes identical as the number of taxa tends to infinity. In this note, we show that the Shapley value and the fair proportion index are in fact the same. Moreover, we also consider the modified Shapley value and show that its covariance with the fair proportion index in random phylogenetic trees under the Yule-Harding model and uniform model is indeed close to one.

  17. An Experiment in Fair Value Accounting: UK Investment Vehicles

    OpenAIRE

    Rees, W.; Danbolt, Jo

    2008-01-01

    We use the British real estate and investment fund industries as experimentalsettings where historic cost (HC) and fair value accounting (FVA) can be compared. Both industries have the majority of their assets marked to market and hence the difference between the two accounting systems is profound. However, as the valuation of real estate is arguably more subjective than that of investment funds, we are able to contrast fair value accounting in a near ideal setting with one where it remains i...

  18. DOES FAIR VALUE REPRESENT A CONCERN FOR ROMANIAN RESEARCHERS?

    Directory of Open Access Journals (Sweden)

    Jurcau Anca-Sabina

    2010-07-01

    Full Text Available In the actual economic context, the fair value concept is of high interest .We tried to see if the concept is only talk about, or if research in Romania has been actually done on this theme. We have analyzed the Romanian Journals recognized by CNCSIS in order to see if this concept represents a concern for Romanian researchers. This article is a literature review of the economic Romanian journals recognize by CNCSIS in the field of “fair value”.

  19. Conjectures Regarding the Adoption of Fair Value Measurements in Brazil

    Directory of Open Access Journals (Sweden)

    Fernando Dal-Ri Murcia

    2008-01-01

    Full Text Available The issue of relevance versus reliability has always been a debate in accounting. Far from being a consensus among the community, the adoption of fair value measurements is intended to present a more realistic view of an entity¿s financial position. However, it could also cause a loss of credibility due to the subjectivity inherent in the valuation process. Wishing to make a contribution to the existing literature on this issue, this paper presents a discussion about the adoption of fair value measurements in Brazil. First, we present a brief examination of asset and liability valuation using the accounting theory as a framework. Following, we conduct a review of the International Accounting Standards Board (IASB and the Financial Accounting Standards Board (FASB standards regarding fair value measurements. Empirical studies addressing fair value are also reviewed. Finally, a discussion about its implementation is presented, aiming to take into account the specificities of the Brazilian Market. This paper intends to contribute to the construction of academic knowledge in accounting by debating an issue which is a real problem for organizations, and yet incipient in the national literature.

  20. Experiments on extreme states of matter towards HIF at FAIR

    International Nuclear Information System (INIS)

    Sharkov, B.; Varentsov, D.

    2013-01-01

    The Facility for Antiproton and Ion Research in Europe (FAIR) will provide worldwide unique accelerator and experimental facilities allowing for a large variety of unprecedented frontier research in extreme state of matter physics and applied science. Indeed, it is the largest basic research project on the roadmap of the European Strategy Forum of Research Infrastructures (ESFRI), and it is cornerstone of the European Research Area. FAIR offers to scientists from the whole world an abundance of outstanding research opportunities, broader in scope than any other contemporary large-scale facility worldwide. More than 2500 scientists are involved in setting up and exploiting the FAIR facility. They will push the frontiers of our knowledge in plasma, nuclear, atomic, hadron and applied physics far ahead, with important implications also for other fields in science such as cosmology, astro and particle physics, and technology. It includes 14 initial experiments, which form the four scientific pillars of FAIR. The main thrust of intense heavy ion and laser beam-matter interaction research focuses on the structure and evolution of extreme state of matter on both a microscopic and on a cosmic scale. (authors)