106 resultados para accounting principles
Resumo:
Individuals with Williams syndrome typically show relatively poor visuospatial abilities in comparison to stronger verbal skills. However, individuals' level of performance is not consistent across all visuospatial tasks. The studies assessing visuospatial functioning in Williams syndrome are critically reviewed, to provide a clear pattern of the relative difficulty of these tasks. This prompts a possible explanation of the variability in performance seen, which focuses on the processing demands of some of these tasks. Individuals with Williams syndrome show an atypical processing style on tests of construction, which does not affect tests of perception.
Resumo:
Tracer gas techniques have been the most appropriate experimental method of determining airflows and ventilation rates in houses. However, current trends to reduce greenhouse gas effects have prompted the need for alternative techniques, such as passive sampling. In this research passive sampling techniques have been used to demonstrate the potential to fulfil these requirements by using solutions of volatile organic compounds (VOCs) and solid phase microextraction (SPME) fibres. These passive sampling techniques have been calibrated against tracer gas decay techniques and measurements from a standard orifice plate. Two constant sources of volatile organic compounds were diffused into two sections of a humidity chamber and sampled using SPME fibres. From a total of four SPME fibres (two in each section), reproducible results were obtained. Emission rates and air movement from one section to the other were predicted using developed algorithms. Comparison of the SPME fibre technique with that of the tracer gas technique and measurements from an orifice plate showed similar results with good precision and accuracy. With these fibres, infiltration rates can be measured over grab samples in a time weighted averaged period lasting from 10 minutes up to several days. Key words: passive samplers, solid phase microextraction fibre, tracer gas techniques, airflow, air infiltration, houses.
Resumo:
Valuation is the process of estimating price. The methods used to determine value attempt to model the thought processes of the market and thus estimate price by reference to observed historic data. This can be done using either an explicit model, that models the worth calculation of the most likely bidder, or an implicit model, that that uses historic data suitably adjusted as a short cut to determine value by reference to previous similar sales. The former is generally referred to as the Discounted Cash Flow (DCF) model and the latter as the capitalisation (or All Risk Yield) model. However, regardless of the technique used, the valuation will be affected by uncertainties. Uncertainty in the comparable data available; uncertainty in the current and future market conditions and uncertainty in the specific inputs for the subject property. These input uncertainties will translate into an uncertainty with the output figure, the estimate of price. In a previous paper, we have considered the way in which uncertainty is allowed for in the capitalisation model in the UK. In this paper, we extend the analysis to look at the way in which uncertainty can be incorporated into the explicit DCF model. This is done by recognising that the input variables are uncertain and will have a probability distribution pertaining to each of them. Thus buy utilising a probability-based valuation model (using Crystal Ball) it is possible to incorporate uncertainty into the analysis and address the shortcomings of the current model. Although the capitalisation model is discussed, the paper concentrates upon the application of Crystal Ball to the Discounted Cash Flow approach.