Análisis del comportamiento de los resultados en 'full' y 'direct costing'

In this paper we perform a mathematical analyse of profits and losses indirect and full costing. They are compared in different situations, mainlythe utilisation of productive capacity and the existence of beginninginventories. Direct costing was conceived as a system of cost accountingwhich would show profits as a function of sales. In full costing profitsdepend on available combinations of sales, production, costs of beginninginventories, etc., and information displayed in financial statements displayappears incongruent. Differences in profits with full and direct costingincrease when full costing allocates fixed costs according to normalproduction, in some cases differences, and financial statements would showmore incongruent performance. It is concluded about the importance thatprofit and loss statement expresses profits in both costing systems.

An assessment of empirical Bayes and composite estimators for small areas

We compare a set of empirical Bayes and composite estimators of the population means of the districts (small areas) of a country, and show that the natural modelling strategy of searching for a well fitting empirical Bayes model and using it for estimation of the area-level means can be inefficient.

Full insurance, asymmetric information and genetic testing

This paper extends previous resuls on optimal insurance trading in the presence of a stock market that allows continuous asset trading and substantial personal heterogeneity, and applies those results in a context of asymmetric informationwith references to the role of genetic testing in insurance markets.We find a novel and surprising result under symmetric information:agents may optimally prefer to purchase full insurance despitethe presence of unfairly priced insurance contracts, and other assets which are correlated with insurance.Asymmetric information has a Hirschleifer-type effect whichcan be solved by suspending insurance trading. Nevertheless,agents can attain their first best allocations, which suggeststhat the practice of restricting insurance not to be contingenton genetic tests can be efficient.

Patterns of calcium-binding proteins support parallel and hierarchical organization of human auditory areas.

The human primary auditory cortex (AI) is surrounded by several other auditory areas, which can be identified by cyto-, myelo- and chemoarchitectonic criteria. We report here on the pattern of calcium-binding protein immunoreactivity within these areas. The supratemporal regions of four normal human brains (eight hemispheres) were processed histologically, and serial sections were stained for parvalbumin, calretinin or calbindin. Each calcium-binding protein yielded a specific pattern of labelling, which differed between auditory areas. In AI, defined as area TC [see C. von Economo and L. Horn (1930) Z. Ges. Neurol. Psychiatr.,130, 678-757], parvalbumin labelling was dark in layer IV; several parvalbumin-positive multipolar neurons were distributed in layers III and IV. Calbindin yielded dark labelling in layers I-III and V; it revealed numerous multipolar and pyramidal neurons in layers II and III. Calretinin labelling was lighter than that of parvalbumin or calbindin in AI; calretinin-positive bipolar and bitufted neurons were present in supragranular layers. In non-primary auditory areas, the intensity of labelling tended to become progressively lighter while moving away from AI, with qualitative differences between the cytoarchitectonically defined areas. In analogy to non-human primates, our results suggest differences in intrinsic organization between auditory areas that are compatible with parallel and hierarchical processing of auditory information.

Hierarchical location-allocation models for congested systems

In this paper we address the issue of locating hierarchical facilities in the presence of congestion. Two hierarchical models are presented, where lower level servers attend requests first, and then, some of the served customers are referred to higher level servers. In the first model, the objective is to find the minimum number of servers and theirlocations that will cover a given region with a distance or time standard. The second model is cast as a Maximal Covering Location formulation. A heuristic procedure is then presented together with computational experience. Finally, some extensions of these models that address other types of spatial configurations are offered.

Fixed and random effects in Classical and Bayesian regression

This paper proposes a common and tractable framework for analyzingdifferent definitions of fixed and random effects in a contant-slopevariable-intercept model. It is shown that, regardless of whethereffects (i) are treated as parameters or as an error term, (ii) areestimated in different stages of a hierarchical model, or whether (iii)correlation between effects and regressors is allowed, when the sameinformation on effects is introduced into all estimation methods, theresulting slope estimator is also the same across methods. If differentmethods produce different results, it is ultimately because differentinformation is being used for each methods.

The debates of the Constitutional Convention of the state of Iowa, assembled at Iowa City, Monday, January 19, 1857. Being a full and complete report of the debates and proceedings, by authority of the Convention; accompanied, for purposes of reference, by a copious index of subjects, and remarks of members thereon. W. Blair Lord, reporter.

The two volume record of the debates that occured during the thirty-nine days it took to draft the third constitution of the State of Iowa.

Full informatiu. Cultius extensius - Octubre 2009

Fertilització mineral dels cereals d’hivern / Períodes d’aplicació d’adobs orgànics en cultius d’estiu en zones vulnerables

HIERFSTAT, a package for R to compute and test hierarchical F-statistics

The package HIERFSTAT for the statistical software R, created by the R Development Core Team, allows the estimate of hierarchical F-statistics from a hierarchy with any numbers of levels. In addition, it allows testing the statistical significance of population differentiation for these different levels, using a generalized likelihood-ratio test. The package HIERFSTAT is available at http://www.unil.ch/popgen/softwares/hierfstat.htm.

A Small Baseline DIFSAR Approach for Investigating Deformations on Full Resolution SAR Interferograms

This paper presents a differential synthetic apertureradar (SAR) interferometry (DIFSAR) approach for investigatingdeformation phenomena on full-resolution DIFSAR interferograms.In particular, our algorithm extends the capabilityof the small-baseline subset (SBAS) technique that relies onsmall-baseline DIFSAR interferograms only and is mainly focusedon investigating large-scale deformations with spatial resolutionsof about 100 100 m. The proposed technique is implemented byusing two different sets of data generated at low (multilook data)and full (single-look data) spatial resolution, respectively. Theformer is used to identify and estimate, via the conventional SBAStechnique, large spatial scale deformation patterns, topographicerrors in the available digital elevation model, and possibleatmospheric phase artifacts; the latter allows us to detect, onthe full-resolution residual phase components, structures highlycoherent over time (buildings, rocks, lava, structures, etc.), as wellas their height and displacements. In particular, the estimation ofthe temporal evolution of these local deformations is easily implementedby applying the singular value decomposition technique.The proposed algorithm has been tested with data acquired by theEuropean Remote Sensing satellites relative to the Campania area(Italy) and validated by using geodetic measurements.

Sample size and statistical power in the hierarchical analysis of variance: applications in morphometry of the nervous system.

Analysis of variance is commonly used in morphometry in order to ascertain differences in parameters between several populations. Failure to detect significant differences between populations (type II error) may be due to suboptimal sampling and lead to erroneous conclusions; the concept of statistical power allows one to avoid such failures by means of an adequate sampling. Several examples are given in the morphometry of the nervous system, showing the use of the power of a hierarchical analysis of variance test for the choice of appropriate sample and subsample sizes. In the first case chosen, neuronal densities in the human visual cortex, we find the number of observations to be of little effect. For dendritic spine densities in the visual cortex of mice and humans, the effect is somewhat larger. A substantial effect is shown in our last example, dendritic segmental lengths in monkey lateral geniculate nucleus. It is in the nature of the hierarchical model that sample size is always more important than subsample size. The relative weight to be attributed to subsample size thus depends on the relative magnitude of the between observations variance compared to the between individuals variance.