127 resultados para Asset assurance measures


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This article has two main objectives. First, we offer an introduction to the subfield of generative third language (L3) acquisition. Concerned primarily with modeling initial stages transfer of morphosyntax, one goal of this program is to show how initial stages L3 data make significant contributions toward a better understanding of how the mind represents language and how (cognitive) economy constrains acquisition processes more generally. Our second objective is to argue for and demonstrate how this subfield will benefit from a neuro/psycholinguistic methodological approach, such as event-related potential experiments, to complement the claims currently made on the basis of exclusively behavioral experiments.

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We develop a transaction cost economics theory of the family firm, building upon the concepts of family-based asset specificity, bounded rationality, and bounded reliability. We argue that the prosperity and survival of family firms depend on the absence of a dysfunctional bifurcation bias. The bifurcation bias is an expression of bounded reliability, reflected in the de facto asymmetric treatment of family vs. nonfamily assets (especially human assets). We propose that absence of bifurcation bias is critical to fostering reliability in family business functioning. Our study ends the unproductive divide between the agency and stewardship perspectives of the family firm, which offer conflicting accounts of this firm type's functioning. We show that the predictions of the agency and stewardship perspectives can be usefully reconciled when focusing on how family firms address the bifurcation bias or fail to do so.

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Starting with the work of Lapidus and van Frankenhuysen a number of papers have introduced zeta functions as a way of capturing multifractal information. In this paper we propose a new multifractal zeta function and show that under certain conditions the abscissa of convergence yields the Hausdorff multifractal spectrum for a class of measures.

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The interplay between the fat mass- and obesity-associated (FTO) gene variants and diet has been implicated in the development of obesity. The aim of the present analysis was to investigate associations between FTO genotype, dietary intakes and anthropometrics among European adults. Participants in the Food4Me randomised controlled trial were genotyped for FTO genotype (rs9939609) and their dietary intakes, and diet quality scores (Healthy Eating Index and PREDIMED-based Mediterranean diet score) were estimated from FFQ. Relationships between FTO genotype, diet and anthropometrics (weight, waist circumference (WC) and BMI) were evaluated at baseline. European adults with the FTO risk genotype had greater WC (AAv. TT: +1·4 cm; P=0·003) and BMI (+0·9 kg/m2; P=0·001) than individuals with no risk alleles. Subjects with the lowest fried food consumption and two copies of the FTO risk variant had on average 1·4 kg/m2 greater BMI (Ptrend=0·028) and 3·1 cm greater WC (Ptrend=0·045) compared with individuals with no copies of the risk allele and with the lowest fried food consumption. However, there was no evidence of interactions between FTO genotype and dietary intakes on BMI and WC, and thus further research is required to confirm or refute these findings.

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This study contributes to ongoing discussions on how measures of lexical diversity (LD) can help discriminate between essays from second language learners of English, whose work has been assessed as belonging to levels B1 to C2 of the Common European Framework of Reference (CEFR). The focus is in particular on how different operationalisations of what constitutes a “different word” (type) impact on the LD measures themselves and on their ability to discriminate between CEFR levels. The results show that basic measures of LD, such as the number of different words, the TTR (Templin 1957) and the Index of Guiraud (Guiraud 1954) explain more variance in the CEFR levels than sophisticated measures, such as D (Malvern et al. 2004), HD-D (McCarthy and Jarvis 2007) and MTLD (McCarthy 2005) provided text length is kept constant across texts. A simple count of different words (defined as lemma’s and not as word families) was the best predictor of CEFR levels and explained 22 percent of the variance in overall scores on the Pearson Test of English Academic in essays written by 176 test takers.

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European air quality legislation has reduced emissions of air pollutants across Europe since the 1970s, affecting air quality, human health and regional climate. We used a coupled composition-climate model to simulate the impacts of European air quality legislation and technology measures implemented between 1970 and 2010. We contrast simulations using two emission scenarios; one with actual emissions in 2010 and the other with emissions that would have occurred in 2010 in the absence of technological improvements and end-of-pipe treatment measures in the energy, industrial and road transport sectors. European emissions of sulphur dioxide, black carbon (BC) and organic carbon in 2010 are 53%, 59% and 32% lower respectively compared to emissions that would have occurred in 2010 in the absence of legislative and technology measures. These emission reductions decreased simulated European annual mean concentrations of fine particulate matter(PM2.5) by 35%, sulphate by 44%, BC by 56% and particulate organic matter by 23%. The reduction in PM2.5 concentrations is calculated to have prevented 80 000 (37 000–116 000, at 95% confidence intervals) premature deaths annually across the European Union, resulting in a perceived financial benefit to society of US$232 billion annually (1.4% of 2010 EU GDP). The reduction in aerosol concentrations due to legislative and technology measures caused a positive change in the aerosol radiative effect at the top of atmosphere, reduced atmospheric absorption and also increased the amount of solar radiation incident at the surface over Europe. We used an energy budget approximation to estimate that these changes in the radiative balance have increased European annual mean surface temperatures and precipitation by 0.45 ± 0.11 °C and by 13 ± 0.8 mm yr−1 respectively. Our results show that the implementation of European legislation and technological improvements to reduce the emission of air pollutants has improved air quality and human health over Europe, as well as having an unintended impact on the regional radiative balance and climate.