995 resultados para Kaufmann, IsidorKaufmann, IsidorIsidorKaufmann
Resumo:
The objective of this study was to adapt a nonlinear model (Wang and Engel - WE) for simulating the phenology of maize (Zea mays L.), and to evaluate this model and a linear one (thermal time), in order to predict developmental stages of a field-grown maize variety. A field experiment, during 2005/2006 and 2006/2007 was conducted in Santa Maria, RS, Brazil, in two growing seasons, with seven sowing dates each. Dates of emergence, silking, and physiological maturity of the maize variety BRS Missões were recorded in six replications in each sowing date. Data collected in 2005/2006 growing season were used to estimate the coefficients of the two models, and data collected in the 2006/2007 growing season were used as independent data set for model evaluations. The nonlinear WE model accurately predicted the date of silking and physiological maturity, and had a lower root mean square error (RMSE) than the linear (thermal time) model. The overall RMSE for silking and physiological maturity was 2.7 and 4.8 days with WE model, and 5.6 and 8.3 days with thermal time model, respectively.
Resumo:
Companies are under IAS 40 required to report fair values of investment properties on the balance sheet or to disclose them in the notes. The standard requires also that companies have to disclose the methods and significant assumptions applied in determining fair values of investment properties. However, IAS 40 does not include any illustrative examples or other guidance on how to apply the disclosure requirements. We use a sample with publicly traded companies from the real estate sector in the EU. We find that a majority of the companies use income based methods for the measurement of fair values but there are considerable cross-country variations in the level of disclosures about the assumptions used in determining fair values. More specifically, we find that Scandinavian and German origin companies disclose more than French and English origin companies. We also test whether disclosure quality is associated with enforcement quality measured with the “Rule of Law” index according to Kaufmann et al. (2010), and associated with a secrecy- versus transparency-measure based on Gray (1988). We find a positive association between disclosure and earnings quality and a negative association with secrecy.
Resumo:
Introduction: Hepatitis E virus (HEV) emerged as an autochthonous food-borne disease in developed countries, transmitted mainly through pork meat. Cases of transmission through blood transfusion have been reported. Recent studies revealed sero-prevalence rates of 13.5%, 16.6% and 20.6% among blood donors in England, France and Denmark, respectively. The aim of this study was to determine the sero-prevalence of HEV among Swiss blood donors. Method: We screened 550 consecutive blood donations from the Service Régional Vaudois de Transfusion Sanguine of Epalinges, for the presence of anti-HEV IgG (MP Diagnostics HEV ELISA). The sample size was based on the Lorentz formula considering an expected prevalence of 3% with a precision of 1.5%. For each donor, we studied the following variables: age, sex and alanine aminotransferase (ALT) value. Results: All blood donors were Caucasian, and included 332 men (60.4%) and 218 women (39.6%). The median age was 55 years (IQR 46-63 years). Overall, anti-HEV IgG were found in 27 of 550 samples (4.9%). The sero-prevalence was 5.4% (18/314) in men and 4.1% (9/209) in women. The presence of anti-HEV IgG was not correlated to age, gender or ALT values. Conclusion: Compared to other European countries, the HEV sero-prevalence among blood donors in Switzerland is surprisingly low. Possible explanations include the strict regulation of animals and meat import. However, to confirm this hypothesis, further studies assessing the prevalence of HEV in Swiss swine will be necessary.
Resumo:
Modern thinking about human nature is notoriously divided between two contradictory notions: The Hobbesian tradition portrays men as driven by selfish desires, while the Rousseauian tradition recognizes altruistic proclivities as truemotivations to cooperate. We tested preschoolers' predictions about the prosocial or antisocial manner in which people would behave toward each other. Four stories were presented to 3- and 4-year-old children. In each story, the protagonists could either cooperate, act in terms of their own interests, or adopt a behavior unrelated to the ongoing scenario. Children as young as 3 years of age expected the protagonists to behave prosocially - and even more so if the protagonists were female. The results suggest that, even at an early age, children are inclined to adopt a "Rousseau-like" stance rather than a "suspicious" or "pessimistic" Hobbesian stance.
Resumo:
This paper presents the first results of the INTERNORM pilot project funded by the University of Lausanne (2010 - 2014) to support the involvement of civil society organisations (CSO) in two ISO technical committees (TC), the ISO TC 228 on "tourism and related services" and the ISO TC 229 on "nanotechnologies". It analyses how a distinct participatory mechanism can influence the institutional environment of technical diplomacy in which standards are shaped. The project is an attempt to respond to the democratic deficit attested in the field of international standardisation, formally open to civil society participation, but still largely dominated by expert knowledge and market players. Many international standards have direct implications on society as a whole, but CSOs (consumers and environmental associations, trade unions) are largely under-represented in negotiation arenas. The paper draws upon international relations literature on new institutional forms in global governance and studies of participation in science and technology to address three questions: to which extent do CSOs identify participation in standardisation as worth of their mobilisation? How is the pluralisation of knowledge and expertise supporting CSO position during the deliberation? To which extent can CSO access and influence standardisation beyond their consultative role? It argues that there are significant limitations to the rise of civil society participation in such global governance mechanisms. Despite high entry costs into technical diplomacy, participation is not so much a matter of upstream engagement, or of procedure and resources only, than of opportunistic CSOs mobilization, of distinct thematic incentives and concrete outcomes to be expected in standardisation arenas or in the broader use of international standards.
Resumo:
BACKGROUND: Co-morbid substance misuse is common in psychiatric disorders, has potentially severe adverse consequences and may be frequently undetected. AIMS: To measure the prevalence of substance use among patients admitted to a Swiss psychiatric hospital and to examine the potential utility of routine urine drug screening in this setting. METHOD: 266 inpatients were included. 238 patients completed the interview and 240 underwent a urine drug screening. RESULTS: Lifetime prevalence of substance use among psychiatric patients was very high for alcohol (98%; 95% CI: 96-100), benzodiazepines (86%; 95% CI: 82-91) and cannabis (53%; 95% CI: 47-60), but also for "hard drugs" like cocaine (25% ; 95% CI: 19-30) or opiates (20%; 95% CI: 15-25). Regular current use of alcohol (32%; 95% CI: 26-38) or cannabis (17%; 95% CI: 12-22) was the most frequent. Substance use was associated with male sex, younger age, unmarried status and nicotine smoking. Urine screening confirms reports from patients on recent use, and remained positive for cannabis during hospitalisation, but not for cocaine nor for opiates. CONCLUSION: Substance use is frequent among psychiatric patients. Systematic interviewing of patients about their substance use remains essential, and is usually confirmed by urine screening. Urine screening can be useful to provide specific answers about recent use.