The illustrated dictionary of gardening :a practical and scientific encyclopædia of horticulture for gardeners and botanists /edited by George Nicholson ; assisted by J.W.H. Trail ... and J. Garrett ...

v. 8

The illustrated dictionary of gardening :a practical and scientific encyclopædia of horticulture for gardeners and botanists /edited by George Nicholson ; assisted by J.W.H. Trail ... and J. Garrett ...

v. 9

Modelo integrado de cuantificación del nivel de significación y de asignación del error tolerable en procesos de auditoría de estados contables

El objetivo que persigue un proceso de auditoría de estados contables es la comunicación por parte del auditor de una conclusión en relación al grado de razonabilidad con que tales estados reflejan la situación patrimonial, económica y financiera del ente de acuerdo a los criterios plasmados en las normas contables de referencia a ser utilizadas. El hecho que un auditor emita una conclusión errónea como consecuencia de su labor puede implicar la asunción de responsabilidades profesionales, civiles y penales como consecuencia de reclamos de usuarios de los estados contables que pudieran haberse visto perjudicados como consecuencia de la emisión de la conclusión errónea. Las normas contables a nivel nacional e internacional admiten la existencia de errores u omisiones en la información contenida en los estados contables, en la medida que tales desvíos no provoquen en los usuarios interesados en tales estados una decisión distinta a la que tomarían en caso de no existir los errores u omisiones aludidos. De lo expuesto en el párrafo anterior surge la cabal importancia que la determinación del nivel de significación total (nivel de desvíos admitidos por los usuarios de los estados contables en la información por ellos contenida) adquiere en los procesos de auditoría, como así también la asignación de tal nivel entre los distintos componentes de los estados contables (asignación del error tolerable) a los efectos de que los auditores eviten asumir responsabilidades de índole profesional, civil y/o penal. Hasta el momento no se conoce la existencia de modelos matemáticos que respalden de modo objetivo y verificable el cálculo del nivel de significación total y la asignación del error tolerable entre los distintos elementos conformantes de los estados contables. Entendemos que el desarrollo e integración de un modelo de cuantificación del nivel de significación total y de asignación del error tolerable tiene las siguientes repercusiones: 1 – Representaría para el auditor un elemento que respalde el modo de cuantificación del nivel de significación y la asignación del error tolerable entre los componentes de los estados contables. 2 – Permitiría que los auditores reduzcan las posibilidades de asumir responsabilidades de carácter profesional, civil y/o penales como consecuencia de su labor. 3 – Representaría un principio de avance a los efectos de que los organismos emisores de normas de auditoría a nivel nacional e internacional recepten elementos a los efectos de fijar directrices en relación al cálculo del nivel de significación y de asignación del error tolerable. 4 - Eliminaría al cálculo del nivel de significación como una barrera que afecte la comparabilidad de los estados contables.

A course of practical instruction in elementary biology, by T. H. Huxley, assisted by H. N. Martin.

1876

A manual of human physiology, including histology and microscopical anatomy, with special reference to the requirements of practical medicine by Dr. L. Landois ... Tr. from the 4th German ed. With additions by William Stirling ...

v. 1

Non-classical error bounds in the central limit theorem

The classical central limit theorem states the uniform convergence of the distribution functions of the standardized sums of independent and identically distributed square integrable real-valued random variables to the standard normal distribution function. While first versions of the central limit theorem are already due to Moivre (1730) and Laplace (1812), a systematic study of this topic started at the beginning of the last century with the fundamental work of Lyapunov (1900, 1901). Meanwhile, extensions of the central limit theorem are available for a multitude of settings. This includes, e.g., Banach space valued random variables as well as substantial relaxations of the assumptions of independence and identical distributions. Furthermore, explicit error bounds are established and asymptotic expansions are employed to obtain better approximations. Classical error estimates like the famous bound of Berry and Esseen are stated in terms of absolute moments of the random summands and therefore do not reflect a potential closeness of the distributions of the single random summands to a normal distribution. Non-classical approaches take this issue into account by providing error estimates based on, e.g., pseudomoments. The latter field of investigation was initiated by work of Zolotarev in the 1960's and is still in its infancy compared to the development of the classical theory. For example, non-classical error bounds for asymptotic expansions seem not to be available up to now ...

Riqueza em óleo nas sementes, amêndoas e cascas das bagas de mamona

This paper is a joined publication of the Depts. of Genetics and of Technology, of the E. S. A. "Luiz de Queiroz", Universidade de São Paulo, and deals with the variation of the percentage oil content in the whole seeds, the embryos and the seed-coat of 28 varieties of castor-beans (Ricinus communis, L.). Primarily, the authors, as a justification of this paper, make reference to the applications which castor-oil has in industry, medicine, etc. In accordance with the weight of 100 seeds, the varieties of castor-beans were classified into 3 classes : small seeds (100 seeds less than 30 g), medium seeds (100 seeds between 30 g and 60) and large seeds (100 seeds more than 60 g). The percentage of oil in the seed, embryo and seed-coat, the dimensions of the seeds and the weight of 100 seeds are given for every variety in table 1. In order to obtain an estimate of the variability for the methods of determination of the oil percentage, in the 3 differents parts of the seeds and also in the 3 groups of seeds, the coefficient of variability was calculate (table 2). It is showed that the variation in the seed and embryo is low and that in the seed-coat is very high. The analysis of variance, with regard to the difference among the 3 types of seeds (small, medium and large), among the 3 parts of the seed (whole seed, embryo and seed-coat) and residual error, is given in table 3. Only, the oil content of whole seeds among types of seeds was significant at the 5% level. The t test among the correspondent means is not significant for the difference between medium and large seeds is significant between both these types (medium and large) and small seeds. The fiducial limits in relation to the mean of the oil percentage in the 3 differents types of seed, show that there is one variety (n. 1013-2), which has a percentage of oil, in the medium type of seed, significantly at the 5% level (table 4), higher than the general mean. Since the distribution of the percentage of oil in the seedcoat is discontinuous, 5 groups were established (table 5). All the differences between groups are significant (table 6). For practical purposes, when we have to remove the seed coat, one should eliminate those varieties which loose at least 3% of oil by this procedure. There is a significant linear correlation at 5% level between the percentage of oil in the seed and in the embryo, of the smali and medium type of seeds (table 7), and also, when taking the 3 types together (lower part of table 7), one finds that the same is true. Also, the correlation between the percentages of oil in the embryo and in the seed-coat of the 3 types together is significant at 5% level. According to the results obtained in relation to the percentage in 28 varieties studied, it can be recommended, for breeding purposes, to work only with those varieties which belong to the medium and the large types of seeds.

Development-oriented refugee assistance : sustainable, efficient and gender-sensitive? ; theoretical and practical analyses based on a case study of the Rhino camp in Uganda

Magdeburg, Univ., Fak. für Humanwiss., Diss., 2012