937 resultados para open-book accounting


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A DSP implementation of Space Vector PWM (SVPWM) using constant V/Hz control for the open winding doubly-fed generator is proposed. This control of SVPWM modulation mode and open winding structure combination has the high voltage utilization ratio, greatly improves the control precision of the system, and reduces the stator winding output current distortion rate, though the complexity of the system is increased. This paper describes the basic principle of SVPWM and discusses the particularity of SVPWM waveform generated by hybrid vector under the condition of open winding. This method is applied to a state of doubly-fed wind power generator. The experimental verification shows that this control method can make the output voltage amplitude of the doubly-fed induction generator be 380V and the frequency be 50Hz by using of TMS32028335 chip based on constant V/Hz control of symmetric SVPWM modulation wave.

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In this paper, a new open-winding control strategy is proposed for a brushless doubly-fed reluctance generator (BDFRG) applicable for wind turbines. The BDFRG control winding is fed via a dual two-level three-phase converter using a single dc bus. Direct power control based on maximum power point tracking with common mode voltage elimination is designed, which not only the active and reactive power is decoupled, but the reliability and redundancy are all improved greatly by increasing the switching modes of operation, while DC-link voltage and rating of power devices decreased by 50% comparing to the traditional three-level converter systems. Consequently its effectiveness is evaluated by simulation tests based on a 42-kW prototype generator.

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Permanent water bodies not only store dissolved CO2 but are essential for the maintenance of wetlands in their proximity. From the viewpoint of greenhouse gas (GHG) accounting wetland functions comprise sequestration of carbon under anaerobic conditions and methane release. The investigated area in central Siberia covers boreal and sub-arctic environments. Small inundated basins are abundant on the sub-arctic Taymir lowlands but also in parts of severe boreal climate where permafrost ice content is high and feature important freshwater ecosystems. Satellite radar imagery (ENVISAT ScanSAR), acquired in summer 2003 and 2004, has been used to derive open water surfaces with 150 m resolution, covering an area of approximately 3 Mkm**2. The open water surface maps were derived using a simple threshold-based classification method. The results were assessed with Russian forest inventory data, which includes detailed information about water bodies. The resulting classification has been further used to estimate the extent of tundra wetlands and to determine their importance for methane emissions. Tundra wetlands cover 7% (400,000 km**2) of the study region and methane emissions from hydromorphic soils are estimated to be 45,000 t/d for the Taymir peninsula.

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The substantive legislation on which Agricultural Processing Companies is based has some notable gaps with regard to the pertinent accounting system. There are grey areas concerning compulsory accounting records and their legalization, together with the process for drawing up, checking, approving and depositing the annual accounts.Consequently, in this paper, we will look first at the corporate and accounting records for Agricultural Processing Companies, putting forward proposals in the wake of recent legislation on the legalization of generally applied corporate and accounting documents.A critical analysis will also be made of the entire process of drafting, auditing, approving and depositing the annual accounts and other documents that Agricultural Processing Companies must send each year to their respective regional registries. Legal and mercantile registries will be differentiated from administrative ones and, in this last sense, changes will be suggested with regard to the place and objective of the deposit of such documents.After thirty-four years old, the substantive legislation in economic and accounting matters of the SAT is out of step with the current law, so a review is necessary. Recent regional regulations have not been a real breakthrough in this regard. We assert the existence of a gap between the substantive rules of the SAT and general accounting rules on financial statements, which is unsustainable and it needs a quick legislative action to be canceled.

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This is a pre-print for personal use only. Please refer to the Springer website for the official, published version http://www.springer.com/978-3-662-52923-2

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Queen's University Belfast has submitted its open access compliance report to the RCUK for 2015/2016. Queen's receives an annual open access block grant from RCUK. The funds are made available to support universities in meeting the requirements of the RCUK open access policy, in particular meeting the cost of article processing charges (APC) to make articles open access through the publisher.

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In the book ’Quadratic algebras’ by Polishchuk and Positselski [23] algebras with a small number of generators (n = 2, 3) are considered. For some number r of relations possible Hilbert series are listed, and those appearing as series of Koszul algebras are specified. The first case, where it was not possible to do, namely the case of three generators n = 3 and six relations r = 6 is formulated as an open problem. We give here a complete answer to this question, namely for quadratic algebras with dimA_1 = dimA_2 = 3, we list all possible Hilbert series, and find out which of them can come from Koszul algebras, and which can not. As a consequence of this classification, we found an algebra, which serves as a counterexample to another problem from the same book [23] (Chapter 7, Sec. 1, Conjecture 2), saying that Koszul algebra of finite global homological dimension d has dimA_1 > d. Namely, the 3-generated algebra A given by relations xx + yx = xz = zy = 0 is Koszul and its Koszul dual algebra A^! has Hilbert series of degree 4: HA! (t) = 1 + 3t + 3t^2 + 2t^3 + t^4, hence A has global homological dimension 4.

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A lightweight Java application suite has been developed and deployed allowing collaborative learning between students and tutors at remote locations. Students can engage in group activities online and also collaborate with tutors. A generic Java framework has been developed and applied to electronics, computing and mathematics education. The applications are respectively: (a) a digital circuit simulator, which allows students to collaborate in building simple or complex electronic circuits; (b) a Java programming environment where the paradigm is behavioural-based robotics, and (c) a differential equation solver useful in modelling of any complex and nonlinear dynamic system. Each student sees a common shared window on which may be added text or graphical objects and which can then be shared online. A built-in chat room supports collaborative dialogue. Students can work either in collaborative groups or else in teams as directed by the tutor. This paper summarises the technical architecture of the system as well as the pedagogical implications of the suite. A report of student evaluation is also presented distilled from use over a period of twelve months. We intend this suite to facilitate learning between groups at one or many institutions and to facilitate international collaboration. We also intend to use the suite as a tool to research the establishment and behaviour of collaborative learning groups. We shall make our software freely available to interested researchers.

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Open Access zu öffentlich geförderten wissenschaftlichen Publikationen ist unter dem Vorzeichen der „Openness“ Teil einer zunehmend bedeutsamen globalen Entwicklung mit strukturellen Folgen für Wissenschaft, Forschung und Bildung. Dabei bedingen die jeweiligen fachkulturellen Ausgangslagen und ökonomischen Interessenskonstellationen sehr stark, in welcher Weise, mit welcher Reichweite und Akzeptanz sich das Open-Access-Paradigma konkret materialisiert. Die vorliegende Arbeit geht dieser Frage am Beispiel des inter- bzw. pluridisziplinären Feldes der Erziehungswissenschaft/Bildungsforschung nach. Zum einen werden die fachlichen und soziokulturellen Konstellationen des Publizierens im disziplinären Feld, die verlagswirtschaftlichen Marktkonstellationen sowie die informationsinfrastrukturellen Bedingungen des Fachgebietes analysiert und ein differenziertes Gesamtbild erstellt. Gestützt auf eine Online-Befragung der Fachcommunity Erziehungswissenschaft/Bildungsforschung werden weitergehende Erkenntnisse über vorhandene Open-Access-Erfahrungen im Fachgebiet und Hemmnisse bzw. Anforderungen an das neue Publikationsmodell aus der Sicht der Wissenschaftler/innen selbst – sowie explorativ aus Sicht der Studierenden und der Bildungspraxis - ermittelt. Wesentliche Faktoren bei der Betrachtung der Potenziale und Effekte von Open Access im Fachgebiet bilden die Faktoren akademischer Status und Funktion, Interdisziplinarität und fachliche Provenienz sowie das Verhältnis von Bildungspraxis und akademischem Sektor. (DIPF/Orig.)

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This chapter discusses the consequences of open-access (OA) publishing and dissemination for libraries in higher education institutions (HEIs). Key questions (which are addressed in this chapter) include: 1. How might OA help information provision? 2. What changes to library services will arise from OA developments (particularly if OA becomes widespread)? 3. How do these changes fit in with wider changes affecting the future role of libraries? 4. How can libraries and librarians help to address key practical issues associated with the implementation of OA (particularly transition issues)? This chapter will look at OA from the perspective of HE libraries and will make four key points: 1. Open access has the potential to bring benefits to the research community in particular and society in general by improving information provision. 2. If there is widespread open access to research content, there will be less need for library-based activity at the institution level, and more need for information management activity at the supra-institutional or national level. 3. Institutional libraries will, however, continue to have an important role to play in areas such as managing purchased or licensed content, curating institutional digital assets, and providing support in the use of content for teaching and research. 4. Libraries are well-placed to work with stakeholders within their institutions and beyond to help resolve current challenges associated with the implementation of OA policies and practices.

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Dissertação (mestrado)—Universidade de Brasília, Universidade Federal da Paraíba, Universidade Federal do Rio Grande do Norte, Programa de Pós-Graduação Multiinstitucional e Inter-Regional de Pós-Graduação em Ciências Contábeis, 2016.

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To date, there has been little consideration of the many different ways in which accounting and risk intersect, despite organisations being more determined than ever to build resilience against potential risks. This comprehensive volume overcomes this gap by providing an overview of the field, drawing together current knowledge of risk in a wide range of different accounting contexts.

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Developing Cyber-Physical Systems requires methods and tools to support simulation and verification of hybrid (both continuous and discrete) models. The Acumen modeling and simulation language is an open source testbed for exploring the design space of what rigorousbut- practical next-generation tools can deliver to developers of Cyber- Physical Systems. Like verification tools, a design goal for Acumen is to provide rigorous results. Like simulation tools, it aims to be intuitive, practical, and scalable. However, it is far from evident whether these two goals can be achieved simultaneously. This paper explains the primary design goals for Acumen, the core challenges that must be addressed in order to achieve these goals, the “agile research method” taken by the project, the steps taken to realize these goals, the key lessons learned, and the emerging language design.

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Arguably, the catalyst for the best research studies using social analysis of discourse is personal ‘lived’ experience. This is certainly the case for Kamada, who, as a white American woman with a Japanese spouse, had to deal first hand with the racialization of her son. Like many other mixed-ethnic parents, she experienced the shock and disap-pointment of finding her child being racialized as ‘Chinese’ in America through peer group taunts, and constituted as gaijin (a foreigner) in his own homeland of Japan. As a member of an e-list of the (Japan) Bilingualism Special Interest Group (BSIG), Kamada learnt that other parents from the English-speaking foreign community in Japan had similar disturbing stories to tell of their mixed-ethnic children who, upon entering the Japanese school system, were mocked, bullied and marginalized by their peers. She men-tions a pervasive Japanese proverb which warns of diversity or difference getting squashed: ‘The nail that sticks up gets hammered down’. This imperative to conform to Japanese behavioural and discursive norms prompted Kamada’s quest to investigate the impact of ‘otherization’ on the identities of children of mixed parentage. In this fascinat-ing book, she shows that this pressure to conform is balanced by a corresponding cele-bration of ‘hybrid’ or mixed identities. The children in her study are also able to negotiate their identities positively as they come to terms with contradictory discursive notions of ‘Japaneseness’, ‘whiteness’ and ‘halfness/doubleness’.The discursive construction of identity has become a central concern amongst researchers across a wide range of academic disciplines within the humanities and the social sciences, and most existing work either concentrates on a specific identity cate-gory, such as gender, sexuality or national identity, or else offers a broader discussion of how identity is theorized. Kamada’s book is refreshing because it crosses the usual boundaries and offers divergent insights on identity in a number of ways. First, using the term ‘ethno-gendering’, she examines the ways in which six mixed-ethnic girls living in Japan accomplish and manage the relationship between their gender and ethnic ‘differ-ences’ from age 12 to 15. She analyses in close detail how their actions or displays within certain situated interactions might come into conflict with how they are seen or constituted by others. Second, Kamada’s study builds on contemporary writing on the benefits of hybridity where identities are fluid, flexible and indeterminate, and which contest the usual monolithic distinctions of gender, ethnicity, class, etc. Here, Kamada carves out an original space for her findings. While scholars have often investigated changing identities and language practices of young people who have been geographi-cally displaced and are newcomers to the local language, Kamada’s participants were all born and brought up in Japan, were fluent in Japanese and were relatively proficient in English. Third, the author refuses to conceptualize or theorize identity from a single given viewpoint in preference to others, but in postmodernist spirit draws upon multiple perspectives and frameworks of discourse analysis in order to create different forms of knowledge and understandings of her subject. Drawing on this ‘multi-perspectival’ approach, Kamada examines grammatical, lexical, rhetorical and interactional features from six extensive conversations, to show how her participants position their diverse identities in relation to their friends, to the researcher and to the outside world. Kamada’s study is driven by three clear aims. The first is to find out ‘whether there are any tensions and dilemmas in the ways adolescent girls of Japanese and “white” mixed parentage in Japan identify themselves in terms of ethnicity’. In Chapter 4, she shows how the girls indeed felt that they stood out as different and consequently experienced isolation, marginalization and bullying at school – although they were able to make better sense of this as they grew older, repositioning the bullies as pitiable. The second aim is to ask how, if at all, her participants celebrate their ethnicity, and furthermore, what kind of symbolic, linguistic and social capital they were able to claim for themselves on the basis of their hybrid identities. In Chapter 5, Kamada shows how the girls over time were able to constitute themselves as insiders while constituting ‘the Japanese’ as outsiders, and their network of mixed-ethnic friends was a key means to achieve this. In Chapter 6, the author develops this potential celebration of the girls’ mixed ethnicity by investigating the privileges they perceived it afforded them – for example, having the advantage of pos-sessing English proficiency and intercultural ‘savvy’ in a globalized world. Kamada’s third aim is to ask how her participants positioned themselves and performed their hybrid identities on the basis of their constituted appearance: that is, how the girls saw them-selves based on how they looked to others. In Chapter 7, the author shows that, while there are competing discourses at work, the girls are able to take up empowering positions within a discourse of ‘foreigner attractiveness’ or ‘a white-Western female beauty’ discourse, which provides them with a certain cachet among their Japanese peers. Throughout the book, Kamada adopts a highly self-reflexive perspective of her own position as author. For example, she interrogates the fact that she may have changed the lived reality of her six participants during the course of her research study. As the six girls, who were ‘best friends’, lived in different parts of the Morita region of Japan, she had to be proactive in organizing six separate ‘get-togethers’ through the course of her three-year study. She acknowledges that she did not collect ‘naturally occurring data’ but rather co-constructed opportunities for the girls to meet and talk on a regular basis. At these meetings, she encouraged the girls to discuss matters of identity, prompted by open-ended interview questions, by stimulus materials such as photos, articles and pic-tures, and by individual tasks such as drawing self-portraits. By giving her participants a platform in this way, Kamada not only elicited some very rich spoken data but also ‘helped in some way to shape the attitudes and self-images of the girls positively, in ways that might not have developed had these get-togethers not occurred’ (p. 221). While the data she gathers are indeed rich, it may well be asked whether there is a mismatch between the girls’ frank and engaging accounts of personal experience, and the social constructionist academic register in which these are later re-articulated. When Kamada writes, ‘Rina related how within the more narrow range of discourses that she had to draw on in her past, she was disempowered and marginalized’ (p. 118), we know that Rina’s actual words were very different. Would she really recognize, understand and agree with the reported speech of the researcher? This small omission of self-reflexivity apart – an omission which is true of most lin-guistic ethnography conducted today – Kamada has written a unique, engaging and thought-provoking book which offers a model to future discourse analysts investigating hybrid identities. The idea that speakers can draw upon competing discourses or reper-toires to constitute their identities in contrasting, creative and positive ways provides linguistic researchers with a clear orientation by which to analyse the contradictions of identity construction as they occur across time in different discursive contexts