Fair value versus historic cost-valuation for biological assets: Implications for the quality of financial information

[spa] Este trabajo realiza un estudio empírico sobre los efectos, que se señalan en las discusiones teóricas, de la utilización del valor razonable (VR) frente al coste histórico (CH), utilizando dos muestras de explotaciones agrícolas, una de las cuales valora sus activos biológicos a CH y la otra a VR. No se encontraron diferencias significativas en los beneficios e ingresos entre ambas muestras, ni siquiera en sus volatilidades. Tampoco se encontraron diferencias significativas en rentabilidad, manipulación contable, ni en el poder de ambos criterios de valoración para predecir los flujos de tesorería. Por el contrario, la mayor parte de los tests realizados revelan un mayor poder de los beneficios calculados bajo el VR para la predicción de los beneficios futuros, respecto de cuando son calculados bajo el CH. El estudio proporciona también evidencia empírica de prácticas contables defectuosas de CH en el sector agrícola, concluyendo que el VR puede representar un criterio de valoración interesante para un sector, como el agrícola, caracterizado por el predominio de pequeñas explotaciones familiares.

Fair value versus historic cost-valuation for biological assets: Implications for the quality of financial information

[spa] Este trabajo realiza un estudio empírico sobre los efectos, que se señalan en las discusiones teóricas, de la utilización del valor razonable (VR) frente al coste histórico (CH), utilizando dos muestras de explotaciones agrícolas, una de las cuales valora sus activos biológicos a CH y la otra a VR. No se encontraron diferencias significativas en los beneficios e ingresos entre ambas muestras, ni siquiera en sus volatilidades. Tampoco se encontraron diferencias significativas en rentabilidad, manipulación contable, ni en el poder de ambos criterios de valoración para predecir los flujos de tesorería. Por el contrario, la mayor parte de los tests realizados revelan un mayor poder de los beneficios calculados bajo el VR para la predicción de los beneficios futuros, respecto de cuando son calculados bajo el CH. El estudio proporciona también evidencia empírica de prácticas contables defectuosas de CH en el sector agrícola, concluyendo que el VR puede representar un criterio de valoración interesante para un sector, como el agrícola, caracterizado por el predominio de pequeñas explotaciones familiares.

Förvaltning med kommunalkunskap

Litteratur vid hela akademibiblioteket om förvaltning med kommunalkunskap fås genom sökning med Sökfunktionen Avancerad sökning och söktermerna kommun- och förvaltning

En färd i språket. Festskrift till Marketta Sundman på 60-årsdagen den 12 mars 2009

Marketta Sundman är en uppskattad forskare och en ansedd akademisk lärare. Till hennes forskningsintressen hör framför allt nusvenskansgrammatiska struktur, tvåspråkighet och inlärning av svenska som främmande språk. Det grammatiska studiet av svenskan representeras i hennes vetenskapliga produktion först och främst av den gedigna doktorsavhandlingen Subjektsval och diates i svenskan (1987). Problem kring tvåspråkighet har hon behandlat ingående t.ex. i monografierna Tvåspråkigheten i skolan: en undersökning av språkfärdigheten hos en- och tvåspråkiga grundskoleelever i Finland (1994) och Barnet, skolan och tvåspråkigheten (1998). Under de senaste åren har hon intresserat sig för inlärning av svenska som främmande språk och för närvarande leder hon ett av Svenska litteratursällskapet i Finland finansierat forskningsprojekt med titeln På väg mot kommunikativ kompetens: Tillägnandet av svenskans struktur hos finska inlärare Marketta Sundmans vetenskapliga verksamhet har uppmärksammats även i Sverige; år 2008 tilldelades hon av Svenska Akademien ett pris som årligen tillerkänns en person som ”genom sin verksamhet har gjort särskilt viktiga insatser för svenska språket.” Artiklarna i denna festskrift är skrivna av personer som har anknytning till olika tidsperioder under Markettas akademiska bana – hennes ”färd i språket”. En del av dem kan karakteriseras som akademiska mentorer, en del som kolleger – tidigare eller nuvarande – och en del som adepter till henne. Detta har också varit vårt mål; vi ville bjuda in både namnkunniga nordister och unga forskare från jubilarens närmaste bekantskapskrets. Vi riktar ett stort tack till artikelförfattarna som trots den kärva tidtabellen ville ställa upp! Festskriften publiceras endast i elektroniskt format. Vid Åbo universitet är den därmed den första av sitt slag. Vår förhoppning är att artiklarna tack vare det nya mediet kommer att få stor spridning och vara lättillgängliga för alla intresserade.

Predictors of smoking craving during virtual reality exposure

Cue exposure treatment (CET) consists of controlled and repeated exposure to drugrelated stimuli in order to reduce cue-reactivity. Virtual reality (VR) has proved to be a promising tool for exposition. However, identifying the variables that can modulate the efficacy of this technique is essential for selecting the most appropriate exposure modality. The aim of this study was to determine the relation between several individual variables and self-reported craving in smokers exposed to VR environments. Fortysix smokers were exposed to seven complex virtual environments that reproduce typical situations in which people smoke. Self-reported craving was selected as the criterion variable and three types of variables were selected as the predictor variables: related to nicotine dependence, related to anxiety and impulsivity, and related to the sense of presence in the virtual environments. Sense of presence was the only predictor of self-reported craving in all the experimental virtual environments. Nicotine dependence variables added predictive power to the model only in the virtual breakfast at home. No relation was found between anxiety or impulsivity and self-reported craving. Virtual reality technology can be very helpful for improving CET for substance use disorders. However, the use of virtual environments would make sense only insofar as the sense of presence was high. Otherwise, the effectiveness of exposure might be affected. © 2012 by the Massachusetts Institute of Technology.

Estimation of Water Circulation in a Mediterranean Salt Marsh and its Relationship with Flooding Causes

Variations in water volume in small depressions in Mediterranean salt marshes in Girona (Spain) are described and the potential causes for these variations analysed. Although the basins appear to be endorrheic, groundwater circulation is intense, as estimated from the difference between water volume observed and that expected from the balance precipitation / evaporation. The rate of variation in volume (VR = AV / VAt) may be used to estimate groundwater supply ('circulation'), since direct measurements of this parameter are impossible. Volume.conductivity figures can also be used to estimate the quantity of circulation, and to investigate the origin of water supplied to the system. The relationships between variations in the volume of water in the basins and the main causes of flooding are also analysed. Sea storms, rainfall levels and strong, dry northerly winds are suggested as the main causes of the variations in the volumes of basins. The relative importance assigned to these factors has changed, following the recent regulation of freshwater flows entering the system

Brain-Computer Interfaces, Virtual Reality, and Videogames

Major challenges must be tackled for brain-computer interfaces to mature into an established communications medium for VR applications, which will range from basic neuroscience studies to developing optimal peripherals and mental gamepads and more efficient brain-signal processing techniques.

Brain Computer Interface for Virtual Reality Control

A brain-computer interface (BCI) is a new communication channel between the human brain and a computer. Applications of BCI systems comprise the restoration of movements, communication and environmental control. In this study experiments were made that used the BCI system to control or to navigate in virtual environments (VE) just by thoughts. BCI experiments for navigation in VR were conducted so far with synchronous BCI and asynchronous BCI systems. The synchronous BCI analyzes the EEG patterns in a predefined time window and has 2 to 3 degrees of freedom.

Differential effects of two virtual reality interventions: distraction versus pain control

There is evidence that virtual reality (VR) pain distraction is effective at improving pain-related outcomes. However, more research is needed to investigate VR environments with other pain-related goals. The main aim of this study was to compare the differential effects of two VR environments on a set of pain-related and cognitive variables during a cold pressor experiment. One of these environments aimed to distract attention away from pain (VRD), whereas the other was designed to enhance pain control (VRC). Participants were 77 psychology students, who were randomly assigned to one of the following three conditions during the cold pressor experiment: (a) VRD, (b) VRC, or (c) Non-VR (control condition). Data were collected regarding both pain-related variables (intensity, tolerance, threshold, time perception, and pain sensitivity range) and cognitive variables (self-efficacy and catastrophizing). Results showed that in comparison with the control condition, the VRC intervention significantly increased pain tolerance, the pain sensitivity range, and the degree of time underestimation. It also increased self-efficacy in tolerating pain and led to a reduction in reported helplessness. The VRD intervention significantly increased the pain threshold and pain tolerance in comparison with the control condition, but it did not affect any of the cognitive variables. Overall, the intervention designed to enhance control seems to have a greater effect on the cognitive variables assessed. Although these results need to be replicated in further studies, the findings suggest that the VRC intervention has considerable potential in terms of increasing self-efficacy and modifying the negative thoughts that commonly accompany pain problems.

Clinical validation of a virtual environment for normalizing eating patterns in eating disorders

The purpose of the present study was to examine the clinical validation of a Virtual Reality Environment (VRE) designed to normalize eating patterns in Eating Disorders (ED). The efficacy of VR in eliciting emotions, sense of presence and reality of the VRE were explored in 22 ED patients and 37 healthy eating individuals. The VRE (non-immersive) consisted of a kitchen room where participants had to eat a virtual pizza. In order to assess the sense of presence and reality produced by the VRE, participants answered seven questions with a Likert scale (0-10) during the experience, and then filled out the Reality Judgment and Presence Questionnaire (RJPQ) and ITC-Sense of Presence Inventory (ITC-SOPI). The results showed that the VRE induced a sense of presence and was felt as real for both groups, without differences in the experience of 'ease' with the VRE, sense of physical space, or the ecological validity assigned to the virtual kitchen and eating virtually. However, the ED patients reported paying more attention and experiencing greater emotional involvement and dysphoria after virtual eating. The results suggest that the VRE was clinically meaningful to the ED patients and might be a relevant therapy tool for normalizing their eating patterns.

Verkkopohjainen palautusjärjestelmä harjoitustöille

Tiedostojen palautus erilaisissa kursseissa yleistyy. Harjoituksia ja harjoitustöitä palautetaan erilaisissa tiedostomuodoissa, yleensä sähköpostin välityksellä. Oppilaat saattavat palauttaa tiedostoja väärin nimettynä tai tiedostotyyppi on väärä, joka hankaloittaa tarkastusta. Oppilas määrän ollessa suuri, tulee palautuksia myös paljon, joka täyttää tarkastajan sähköpostin. Tämän kandidaatintyön tarkoitus on selventää mitkä ohjelmointikielet kävisivät verkkopohjaisen palautusjärjestelmän toteutukseen. Verkkopohjainen palautusjärjestelmä toteutetaan kirjallisuudesta löytyvän materiaalin perusteella.

Produção e caracterização de carvão ativado produzido a partir do defeito preto, verde, ardido (PVA) do café

The black, green and sour coffee defect (PVA) contributes with 20% of the total coffee production. It should be separate from the normal coffee grains in order to improve the final quality of the beverage. In this way, the present work has the objective to use the PVA reject for the production of activated carbon. The activated carbon (CA) was prepared from PVA defect using zinc chloride as activating agent. The prepared material (CA PVA) was characterized and the adsorption tests were carried out using as organic models methylene blue (AM) and reactive red (VR). The CA PVA revealed to be more efficient in the removal of the organic contaminants compared to a commercial activated carbon.

Maailman ympäri taloushistorian vanavedessä

Kirjallisuusarvostelu

Etelä-Pohjanmaan kartta 1550-60 [Kartta-aineisto] : kokoilemia muinaistutkinnon alalta / julkaissut J. R. Aspelin.

Liittyy julkaisuun Kokoilemia muinaistutkinnon alalta / J. R. Aspelin.

Karta öfver Helsinge socken, Esbo socken, Kyrkslätt socken, Sjundeå socken / upprättad på general läntmäterie contoiret för att underkastas allmän granskning.

1 kartta : vär. ; 47 (44,6, 38,4) x 82,5 cm, lehti 51 x 86 cm. - Kartan esitystekniikka: maastokartta. - Mittakaava 1:10000.