11 resultados para Financial and actuarial balance

em Brock University, Canada


Relevância:

100.00% 100.00%

Publicador:

Resumo:

Wine produced using an appassimento-type process represents a new and exciting innovation for the Ontario wine industry. This process involves drying grapes that have already been picked from the vine, which increases the sugar content due to dehydration and induces a variety of changes both within and on the surface of the grapes. Increasing sugar contents in musts subject wine yeast to conditions of high osmolarity during alcoholic fermentations. Under these conditions, yeast growth can be inhibited, target alcohol levels may not be attained and metabolic by-products of the hyperosmotic stress response, including glycerol and acetic acid, may impact wine composition. The further metabolism of acetic acid to acetylCoA by yeast facilitates the synthesis of ethyl acetate, a volatile compound that can also impact wine quality if present in sufficiently high concentrations. The first objective of this project was to understand the effect of yeast strain and sugar concentration on fermentation kinetics and metabolite formation, notably acetic acid and ethyl acetate, during fermentation in appassimento-type must. Our working hypotheses were that (1) the natural isolate Saccharomyces bayanus would produce less acetic acid and ethyl acetate compared to Saccharomyces cerevisiae strain EC-1118 fermenting the high and low sugar juices; (2) the wine produced using the appassimento process would contain higher levels of acetic acid and lower levels of ethyl acetate compared to table wine; (3) and the strains would be similar in the kinetic behavior of their fermentation performances in the high sugar must. This study determined that the S. bayanus strain produced significantly less acetic acid and ethyl acetate in the appassimento wine and table wine fermentations. Differences in acetic acid and ethyl acetate production were also observed within strains fermenting the two sugar conditions. Acetic acid production was higher in table wine fermented by S. bayanus as no acetic acid was produced in appassimento-style wine, and 1.4-times higher in appassimento wine fermented by EC-1118 over that found in table wine. Ethyl acetate production was 27.6-times higher in table wine fermented by S. bayanus, and 5.2-times higher by EC-1118, compared to that in appassimento wine. Sugar utilization and ethanol production were comparable between strains as no significant differences were determined. The second objective of this project was to bring a method in-house for measuring the concentration of pyridine nucleotides, NAD+, NADP+, NADH and NADPH, in yeast cytosolic extract. Development of this method is of applicative interest for our lab group as it will enable the redox balance of the NAD+/ NADH and NADP+/ NADPH systems to be assessed during high sugar fermentations to determine their respective roles as metabolic triggers for acetic acid production. Two methods were evaluated in this study including a UV-endpoint method using a set of enzymatic assay protocols outlined in Bergmeyer (1974) and a colorimetric enzyme cycling method developed by Sigma-Aldrich® using commercial kits. The former was determined to be limited by its low sensitivity following application to yeast extract and subsequent coenzyme analyses, while the latter was shown to exhibit greater sensitivity. The results obtained from the kits indicated high linearity, accuracy and precision of the analytical method for measuring NADH and NADPH, and that it was sensitive enough to measure the low coenzyme concentrations present in yeast extract samples. NADtotal and NADPtotal concentrations were determined to be above the lower limit of quantification and within the range of the respective calibration curves, making this method suitable for our research purposes.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

This paper investigates the impact of personal affinity toward a charity and information regarding financial management of potential recipient charitable organizations on decisions to donate. Using an experiment, the study examines how personal donation decisions differ from corporate donation decisions made by managers and how the emotional intelligence of donors affects donation decisions. The results indicate that threshold and financial information on charities assembled by the Better Business Bureau, a charity rating agency, made a significant impact on corporate donation decisions. The study also shows that emotional intelligence plays an important role that aids both individual donors and managers to regulate their donation decisions.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

During the 1980's and for much of the 1990's, many countries in the Asia Pacific were renowned for their economic development and prosperity. The Asian tigers were a source of great interest for many economists and international investors. The 1997 Asian financial crisis, however, dramatically altered the growth and the performance of these economies. The crisis sent several ofAsia's best performing economies on a downward spiral from which many have yet to fully recover. The crisis exposed the financial and the political weaknesses ofmany countries in the region. Moreover, the crisis severely affected the wellbeing and the security ofmany ofthe region's citizens. This text will examine the economic crisis in greater detail and explore current debates in the study of international relations theory. More specifically, this paper will examine recent challenges posed to traditional international relations theory and address alternative approaches to this field of study. This paper will examine Critical theory and its role in shifting the referent object of security from the state to the individual. In this context, this paper will also assess Critical theory's role in enabling such issues as gender and human security to find a place on the agendas of international relations scholars and foreign policy makers. The central focus ofthis study will be the financial crisis and its impact on human security in the Southeast Asia. Furthermore, this paper will assess the recovery efforts ofthe domestic governments, international organizations and various Canadian sponsored initiatives in the context ofhuman security.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

‘The Father of Canadian Transportation’ is a term commonly associated with William Hamilton Merritt. Although he is most known for being one of the driving forces behind the building of the first Welland Canal, he was many things throughout his life; a soldier, merchant, promoter, entrepreneur and politician to name a few. Born on July 3, 1793 at Bedford, Westchester County, N.Y. to Thomas Merritt and Mary Hamilton, Merritt’s family relocated to Canada shortly after in 1796. The move came after Merritt’s father petitioned John Graves Simcoe for land in Upper Canada after serving under him in the Queen’s Rangers during the American Revolution. The family quickly settled into their life at Twelve Mile Creek in St. Catharines. Merritt’s father became sheriff of Lincoln County in 1803 while Merritt began his education in mathematics and surveying. After some brief travel and further education Merritt returned to Lincoln County, in 1809 to help farm his father’s land and open a general store. While a farmer and merchant, Merritt turned his attention to military endeavours. A short time after being commissioned as a Lieutenant in the Lincoln militia, the War of 1812 broke out. Fulfilling his duty, Merritt fought in the Battle of Queenston Heights in October of 1812, and numerous small battles until the Battle of Lundy’s Lane in July 1814. It was here that Merritt was captured and held in Cheshire, Massachusetts until the war ended. Arriving back in the St. Catharines area upon his release, Merritt returned to being a merchant, as well as becoming a surveyor and mill owner. Some historians hypothesize that the need to draw water to his mill was how the idea of the Welland Canals was born. Beginning with a plan to connect the Welland River with the Twelve mile creek quickly developed into a connection between the Lakes Erie and Ontario. Its main purpose was to improve the St. Lawrence transportation system and provide a convenient way to transport goods without having to go through the Niagara Falls portage. The plan was set in motion in 1818, but most living in Queenston and Niagara were not happy with it as it would drive business away from them. Along with the opposition came financial and political restraints. Despite these factors Merritt pushed on and the Welland Canal Company was chartered by the Upper Canadian Assembly on January 19, 1824. The first sod was turned on November 30, 1824 almost a year after the initial chartering. Many difficulties arose during the building of the canal including financial, physical, and geographic restrictions. Despite the difficulties two schooners passed through the canal on November 30, 1829. Throughout the next four years continual work was done on the canal as it expended and was modified to better accommodate large ships. After his canal was underway Merritt took a more active role in the political arena, where he served in various positions throughout Upper Canada. In 1851, Merritt withdrew from the Executive Council for numerous reasons, one of which being that pubic interest had diverted from the canals to railways. Merritt tried his hand at other public works outside transportation and trade. He looked into building a lunatic asylum, worked on behalf of War of 1812 veterans, aided in building Brock’s monument, established schools, aided refugee slaves from the U.S. and tried to establish a National Archives among many other feats. He was described by some as having “policy too liberal – conceptions too vast – views too comprehensive to be comprehensible by all”, but he still made a great difference in the society in which he lived. After his great contributions, Merritt died aboard a ship in the Cornwall canal on July 5, 1862. Dictionary of Canadian Biography Online http://www.biographi.ca/EN/ShowBio.asp?BioId=38719 retrieved October 2006 Today numerous groups carry on the legacy of Merritt and the canals both in the past and present. One such group is the Welland Canals Foundation. They describe themselves as: “. . . a volunteer organization which strives to promote the importance of the present and past Welland Canals, and to preserve their history and heritage. The Foundation began in 1980 and carries on events like William Hamilton Merritt Day. The group has strongly supported the Welland Canals Parkway initiative and numerous other activities”. The Welland Canals Foundation does not work alone. They have help from other local groups such as the St. Catharines Historical Society. The Society’s main objective is to increase knowledge and appreciation of the historical aspects of St. Catharines and vicinity, such as the Welland Canals. http://www.niagara.com/~dmdorey/hssc/dec2000.html - retrieved Oct. 2006 http://www.niagara.com/~dmdorey/hssc/feb2000.html - retrieved Oct. 2006

Relevância:

100.00% 100.00%

Publicador:

Resumo:

This thesis considers that the purport of the Bhagavadgita is to prioritize the philosophy of loving devotion to God (bhakti), not the propagation of color-coded-caste (varna system). The distinction between bhakti and caste becomes clear when one sees their effect on human life and on the society. Jnana and karma, two of the other polarities with which the Gita contends, finally support bhakti towards betterment, not deterioration, if done selflessly and with balance. Caste, however, is a totally different tension, which is always detrimental to the well-being of the person and the society. In the Gita, the devotees' mystical or emotional love of, God apprehends their ~ oneness with the Supreme God and with all beings, and transcends the pitiless segregation of the caste system, and opens the path of salvation to all irrespective of race, color, caste, class or gender in life. In spite of much opposition from orthodoxy, the bhakti movement spread allover India, and bhakti itself rose to the level of orthodoxy and has become the faith of millions of people especially of the south, and surprisingly, of even of those of the so called highest caste. And yet, caste still remains as an indelible mark of every Hindu, even after they change their religion. Although caste is less venomous now, it is still openly present in all walks of Indian life and shows up its ugly head at important moments such as marriage, elections for public office, admission to school or employment. True, bhakti is the antidote for. caste; but only real bhakti can remove caste completely, not mere lip-service to it. This thesis claims that bhakti is the deliberate major thrust of the teaching of the Gita while caste seems to be a contradiction of this thrust.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

This copy is signed in the upper left hand corner by Mr. Dickson. Mr. Robert Dickson was one of the directors of the Welland Canal Office. The report covers meetings which were held: January 15-16, and 19 of 1830. The meetings were attended by Messrs. Blacklock, Mackenzie, Woodruff, Longley and Hopkins. Balance sheets are also included within the report. The report of the Welland Canal Company for 1829 is also included within this document, and this is dated December 31, 1829. Names at the end of the 1929 report are members of the Welland Canal Office and they include: John Henry Dunn, president; Henry J. Boulton, vice-president and William Allan, George Keefer, John J. Lefferty and Robert Dickson who were directors The report is dated January 26, 1830, and submitted by Thomas Horner, chairman of the Commons House of Assembly.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Annual meeting of the Long Point Company (1 page, printed) attached to a copy of the May 31, 1882 balance sheet (1 page, printed). The meeting has the name J.I. Mackenzie, assistant secretary-treasurer on the bottom and the balance sheet has the names J.I. Mackenzie, secretary treasurer and Geo. H. Gillespie, auditor on the bottom of the page, June 6, 1882.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

William Hamilton Merritt (1793-1862) was a soldier, merchant, and politician who was instrumental in the promotion and development of the Welland Canal. After serving with the Lincoln militia during the War of 1812, Merritt became a merchant in St. Catharines, and purchased some land on Twelve Mile Creek on which he ran a sawmill and constructed a grist mill. He initially envisioned a canal between the Welland River and Twelve Mile Creek, which evolved into a plan to link Lake Ontario and Lake Erie. This would enable goods from western Canada to be conveniently shipped to Montreal and Great Britain through the St. Lawrence, while bypassing the Niagara portage. His plan met with opposition for financial and political reasons, as well as from those along the Niagara portage whose businesses would suffer if the canal were built. Despite this opposition, the Welland Canal Company was chartered by the Upper Canadian assembly in January, 1824. Construction on the canal began later that year, and was completed in 1829.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

William Hamilton Merritt (1793-1862) was a soldier, merchant, and politician who was instrumental in the promotion and development of the Welland Canal. After serving with the Lincoln militia during the War of 1812, Merritt became a merchant in St. Catharines, and purchased some land on Twelve Mile Creek on which he ran a sawmill and constructed a grist mill. He initially envisioned a canal between the Welland River and Twelve Mile Creek, which evolved into a plan to link Lake Ontario and Lake Erie. This would enable goods from western Canada to be conveniently shipped to Montreal and Great Britain through the St. Lawrence, while bypassing the Niagara portage. His plan met with opposition for financial and political reasons, as well as from those along the Niagara portage whose businesses would suffer if the canal were built. Despite this opposition, the Welland Canal Company was chartered by the Upper Canadian assembly in January, 1824. Construction on the canal began later that year, and was completed in 1829

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Receipt to Mr. Woodruff for 6 months’ rent in the stone building on St. Paul Street and the balance of the rent to Mr. Gibson, signed by Robert Franklin, August and October 1848.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Letter to F.W. Gilchrist of Alpena, Michigan from S.D. Woodruff (1 page, double sided) in which he says he will sell berth 192 in south Lake Huron for $2,500. He would expect ½ in cash and the balance in 1 year with interest of 7%. He explains that he has also had another enquiry regarding the land, Feb. 11, 1881.