922 resultados para expense


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This chapter presents a novel hand-held instrument capable of real-time in situ detection and identification of heavy metals, along with the potential use of novel taggants in environmental forensic investigations. The proposed system provides the facilities found in a traditional laboratory-based instrument but in a hand held design, without the need for an associated computer. The electrochemical instrument uses anodic stripping voltammetry, which is a precise and sensitive analytical method with excellent limits of detection. The sensors comprise a small disposable plastic strip of screen-printed electrodes rather than the more common glassy carbon disc and gold electrodes. The system is designed for use by a surveyor on site, allowing them to locate hotspots, thus avoiding the expense and time delay of prior laboratory analysis. This is particularly important in environmental forensic analysis when a site may have been released back to the owner and samples could be compromised on return visits. The system can be used in a variety of situations in environmental assessments, the data acquired from which provide a metals fingerprint suitable for input to a database. The proposed novel taggant tracers, based on narrow-band atomic fluorescence, are under development for potential deployment as forensic environmental tracers. The use of discrete fluorescent species in an environmentally stable host has been investigated to replace existing toxic, broadband molecular dye tracers. The narrow band emission signals offer the potential for tracing a large number of signals in the same environment. This will give increased data accuracy and allow multiple source environmental monitoring of environmental parameters.

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We describe, for the first time, considerations in the sterile manufacture of polymeric microneedle arrays. Microneedles (MN) made from dissolving polymeric matrices and loaded with the model drugs ovalbumin (OVA) and ibuprofen sodium and hydrogel-forming MN composed of "super-swelling" polymers and their corresponding lyophilised wafer drug reservoirs loaded with OVA and ibuprofen sodium were prepared aseptically or sterilised using commonly employed sterilisation techniques. Moist and dry heat sterilisation, understandably, damaged all devices, leaving aseptic production and gamma sterilisation as the only viable options. No measureable bioburden was detected in any of the prepared devices, and endotoxin levels were always below the US Food & Drug Administration limits (20 endotoxin units/device). Hydrogel-forming MN were unaffected by gamma irradiation (25 kGy) in terms of their physical properties or capabilities in delivering OVA and ibuprofen sodium across excised neonatal porcine skin in vitro. However, OVA content in dissolving MN (down from approximately 101.1 % recovery to approximately 58.3 % recovery) and lyophilised wafer-type drug reservoirs (down from approximately 99.7 % recovery to approximately 60.1 % recovery) was significantly reduced by gamma irradiation, while the skin permeation profile of ibuprofen sodium from gamma-irradiated dissolving MN was markedly different from their non-irradiated counterparts. It is clear that MN poses a very low risk to human health when used appropriately, as evidenced here by low endotoxin levels and absence of microbial contamination. However, if guarantees of absolute sterility of MN products are ultimately required by regulatory authorities, it will be necessary to investigate the effect of lower gamma doses on dissolving MN loaded with active pharmaceutical ingredients and lyophilised wafers loaded with biomolecules in order to avoid the expense and inconvenience of aseptic processing.

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A solvent-vapour thermoplastic bonding process is reported which provides high strength bonding of PMMA over a large area for multi-channel and multi-layer microfluidic devices with shallow high resolution channel features. The bond process utilises a low temperature vacuum thermal fusion step with prior exposure of the substrate to chloroform (CHCl3) vapour to reduce bond temperature to below the PMMA glass transition temperature. Peak tensile and shear bond strengths greater than 3 MPa were achieved for a typical channel depth reduction of 25 µm. The device-equivalent bond performance was evaluated for multiple layers and high resolution channel features using double-side and single-side exposure of the bonding pieces. A single-sided exposure process was achieved which is suited to multi-layer bonding with channel alignment at the expense of greater depth loss and a reduction in peak bond strength. However, leak and burst tests demonstrate bond integrity up to at least 10 bar channel pressure over the full substrate area of 100 mm x 100 mm. The inclusion of metal tracks within the bond resulted in no loss of performance. The vertical wall integrity between channels was found to be compromised by solvent permeation for wall thicknesses of 100 µm which has implications for high resolution serpentine structures. Bond strength is reduced considerably for multi-layer patterned substrates where features on each layer are not aligned, despite the presence of an intermediate blank substrate. Overall a high performance bond process has been developed that has the potential to meet the stringent specifications for lab-on-chip deployment in harsh environmental conditions for applications such as deep ocean profiling.

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This chapter seeks to explain the relative stability of the British banking system in terms of its capital structure. From 1826 joint-stock banking was allowed, but shareholder liability was jointly and severally unlimited. Limited liability banks were allowed from 1857–8, but these banks issued partly paid shares with an obligation on shareholders to subscribe for uncalled capital. Contingent capital meant that shareholders and managers would suffer losses in the event of failure and this discouraged risk shifting at the expense of note-holders and depositors. Although individual banks collapsed, the failure rate of banks (in terms of number or capital) did not reach a critical level—10 per cent—beyond which the payments system might have been threatened. This chapter argues that agency problems and systemic risk rose after the abolition of contingent share capital in 1958 and the deregulation of the banking sector in the 1970s.

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The addition of carbon dioxide to four superbase ionic liquids, [P3333][Benzim], [P3333][124Triz], [P3333][123Triz] and [P3333][Bentriz] was studied using a molecular DFT approach involving anions alone and individual ion pairs. Intermolecular bonding within the individual ion pairs is characterised by a number of weak hydrogen bonds, with the superbase anion geometrically arranged so as to maximize interactions between the heterocyclic N atoms and the cation. The pairing energies show no correlation to the observed CO2 adsorption capacity. Addition of CO2 to the anion alone clearly resulted in the formation of a covalently-bound carbamate function with the strength of binding correlated to experimental capacity. In the ion pair however the cation significantly alters the nature of the bonding such that the overall cohesive energy is reduced. Formation of a strong carbamate function occurs at the expense of weakening the interaction between anion and cation. In the more weakly absorbing ion pairs which contain [123Triz]- and [Bentriz]-, the carbamate-functionalised systems are very close in energy to adducts in which CO2 is more weakly bound, suggesting an equilibrium between the chemi- and physisorbed CO2.

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Iterative solvers are required for the discrete-time simulation of nonlinear behaviour in analogue distortion circuits. Unfortunately,these methods are often computationally too expensive for realtime simulation. Two methods are presented which attempt to reduce the expense of iterative solvers. This is achieved by applying information that is derived from the specific form of the non linearity.The approach is first explained through the modelling of an asymmetrical diode clipper, and further exemplified by application to the Dallas Rangemaster Treble Booster guitar pedal, which provides an initial perspective of the performance on systems with multiple nonlinearities.

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BACKGROUND: Pregnant women are recommended to 1) perform daily moderate-intensity physical activity and 2) limit the amount of sedentary time. Many women do not meet these recommendations. Reduced physical activity and increased sedentary behavior may result from women actively intending to rest during pregnancy. The Theory of Planned Behavior (TPB) has been used to assess attitudes (e.g., positive/negative beliefs), subjective norms (e.g., perception of others' views), perceived behavioral control (PBC) (e.g., self-efficacy), and intention toward exercising while pregnant but has not been applied to aspects pertaining to resting during pregnancy.

METHODS: Pregnant women (n = 345) completed a cross-sectional questionnaire that included two TPB Questionnaires where the target behaviors were 1) being physically active and 2) resting. Bootstrapped paired t tests, ANOVA, and linear hierarchal regression analyses were performed to identify predictors of intentions and whether intentions toward the two behaviors varied at different stages of pregnancy.

RESULTS: As women progressed in their pregnancy, their attitude, PBC, and intention toward being physically active all significantly declined. A positive attitude, subjective norms, and intention toward resting all significantly increased with the advancing trimester. Self-reported health conditions predicted lower intention for physical activity but not for resting.

DISCUSSION: The significantly inverse relationship between physical activity and resting across time suggests that women feel they should focus on one behavior at the expense of the other. Finding that women generally do not perceive these behaviors as mutually compatible has implications in strategizing as to how to encourage women to be active during pregnancy.

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O aquecimento do sistema climático é inequívoco e a influência humana é clara. A continuação da emissão de gases com efeito de estufa irá potenciar os impactes das alterações climáticas, representando um compromisso futuro que se perpetuará por vários séculos. As alterações climáticas não proporcionam uma experiência sensorial direta, embora as variações de temperatura e de precipitação e os extremos climáticos de vários tipos poderem ser experienciados. O cidadão comum não se apercebe do que está a acontecer, a menos que ocorram mudanças significativas, no estado normal do tempo para uma determinada época, na região do mundo onde ele vive. Mesmo para os especialistas, o problema só é cognoscível através de uma vasta rede científica, técnica e institucional. O conhecimento, é portanto, transmitido ao público em geral maioritariamente através de representações dos media sobre o discurso produzido pela comunidade científica. O principal objetivo deste trabalho é averiguar a interligação entre o discurso científico, o discurso mediático e as perceções da população portuguesa na temática das alterações climáticas. A metodologia utilizada, para a prossecução do objetivo, num trabalho que cruza o domínio científico da engenharia do ambiente com o das ciências sociais, encontra-se dividida em 3 fases principais: (1) Uma primeira fase onde se realiza uma análise ao discurso científico de produção nacional, com uma análise de conteúdo aos resumos dos artigos científicos, utilizando 884 resumos da base de dados Scopus de 1975 a 2013 com a palavra-chave ‘Climate Change’; (2) Uma segunda fase onde se analisa o conteúdo de notícias de meios de comunicação social portugueses, aplicando uma análise de conteúdo a 4340 notícias veiculadas por 4 órgãos de comunicação social (Correio da Manhã, Público, RTP e TSF) entre 2004 e 2013, utilizando os respetivos motores de busca online com a palavra-chave ‘Alterações Climáticas’; e, (3) uma terceira fase onde se compila a informação dos estudos existentes sobre a população portuguesa, utilizando os dados dos Eurobarómetros que incluem o tema das alterações climáticas de 1982 a 2014. Seguindo uma linha condutora que inclui o discurso científico, o discurso mediático e as perceções sociais, almejou-se uma abrangência do tema das alterações climáticas, investigando a existência do fenómeno e as respetivas causas, as consequências com a análise dos impactes e dos riscos associados a esses impactes e as soluções através de medidas de mitigação e de adaptação. Nos principais resultados emerge a evidência de que a intensidade de crescimento da produção científica nacional não se traduz num crescimento consistente dos índices de noticiabilidade dos órgãos de comunicação social e desde 2010 que o número de dias por ano, sem notícias sobre alterações climáticas, ultrapassa dos 50%. Em consequência, os níveis de informação da população portuguesa sobre as alterações climáticas são sistematicamente inferiores à média europeia. Em Portugal as taxas de pouco ou nulo conhecimento rondam os dois terços de inquiridos. Não obstante o seu caráter contínuo, para que as alterações climáticas se tornem alvo de interesse dos media é necessário que ocorram reuniões políticas, encontros científicos ou outros acontecimentos. A visibilidade alcançada pelos acontecimentos nacionais é muito fraca e os acontecimentos meteorológicos extremos, não são frequentemente relacionados com o fenómeno das alterações climáticas. No seio da comunidade científica portuguesa existe um claro consenso sobre a existência das alterações climáticas e das suas causas antropogénicas. No discurso mediático português não se verifica enviesamento da informação não sendo surpreendente os baixos níveis de ceticismo dos portugueses. A abordagem aos impactes das alterações climáticas, tanto no discurso científico como no discurso mediático, é robusta e em 2014, cerca de sete em dez portugueses afirma que as alterações climáticas são um problema muito sério. Contudo, Portugal apresenta a proporção mais baixa da Europa de respondentes que percepcionam as alterações climáticas como o problema mais grave que o mundo enfrenta. Para estes resultados poderá contribuir a baixa inclusão de termos relacionados com o risco, tanto no discurso científico como no mediático, não ultrapassando os 20%. Tanto o discurso científico como o discurso mediático não estão direcionados para as soluções (mencionando especificamente medidas de mitigação ou medidas de adaptação). A menção às medidas de mitigação e às medidas de adaptação não ultrapassam os 16% no discurso científico e apresentam valores ainda mais baixos no discurso mediático (13%). Em ambos os discursos existe uma clara preferência pela menção às medidas de adaptação em detrimento das medidas de mitigação. Com valores tão baixos na abordagem às soluções das alterações climáticas não surpreendem os também diminutos níveis de responsabilidade que a população portuguesa atribui a si própria no combate às alterações climáticas.

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During the late twentieth century the supply chains for gold were considered by the majority of consumers (when they were considered at all) to be driven by simple commercial imperatives. That notion was shattered during the first decade of the twenty-first century by the appearance of ethical campaigns, led by advocates determined to present major players in the gold industry as morally reprehensible. The ‘No Dirty Gold’ campaign sought to shift the purchasing of gold onto a moral register, in order to challenge the activities of large mining corporations. It was followed by the Fairtrade Foundation’s ‘Fairtrade Gold’ initiative, which had aspirations to support subsistence mining communities at the expense of big business. By directly targeting a luxury material and playing on its inherent social ambiguities, campaigners hoped to thoroughly moralise the purchasing of gold objects. Dr Oakley’s presentation will examine the forces behind this developing social phenomenon, describe the trajectories of a selection of major campaigns, and consider the extent to which these have impacted on public attitudes, gold miners and the actions of consumers, producers and retailers of luxury goods.

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The algorithm developed uses an octree pyramid in which noise is reduced at the expense of the spatial resolution. At a certain level an unsupervised clustering without spatial connectivity constraints is applied. After the classification, isolated voxels and insignificant regions are removed by assigning them to their neighbours. The spatial resolution is then increased by the downprojection of the regions, level by level. At each level the uncertainty of the boundary voxels is minimised by a dynamic selection and classification of these, using an adaptive 3D filtering. The algorithm is tested using different data sets, including NMR data.

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[Updated August 2016] The Hotel Valuation Software, freely available from Cornell’s Center for Hospitality Research, has been updated to reflect the many changes in the 11th Edition of the Uniform System of Accounts for the Lodging Industry (USALI). Version 4.0 of the Hotel Valuation Software provides numerous enhancements over the original tool from 2011. In addition to a significant increase in functionality and an update to reflect the 11th edition of the USALI, Version 4.0 takes advantage of the power of the latest release of Microsoft Excel®. Note that Version 4.0 works only on a PC running Microsoft Windows, it does not work on a Mac running OS X. Users desiring an OS X compatible version should click here (Labeled as Version 2.5). 酒店评估软件手册和三个程序(点击这里 ) Users desiring a Mandarin version of the Hotel Valuation Software should click here The Hotel Valuation Software remains the only non-proprietary computer software designed specifically to assist in the preparation of market studies, forecasts of income and expense, and valuations for lodging property. The software provides an accurate, consistent, and cost-effective way for hospitality professionals to forecast occupancy, revenues and expenses and to perform hotel valuations. Version 4.0 of the Hotel Valuation Software includes the following upgrades – a complete update to reflect the 11th edition of the USALI – the most significant change to the chart of accounts in a generation, an average daily rate forecasting tool, a much more sophisticated valuation module, and an optional valuation tool useful in periods of limited capital liquidity. Using established methodology, the Hotel Valuation Software is a sophisticated tool for lodging professionals. The tool consists of three separate software programs written as Microsoft Excel files and a software users' guide. The tool is provided through the generosity of HVS and the School of Hotel Administration. The three software modules are: Room Night Analysis and Average Daily Rate: Enables the analyst to evaluate the various competitive factors such as occupancy, average room rate, and market segmentation for competitive hotels in a local market. Calculates the area-wide occupancy and average room rate, as well as the competitive market mix. Produce a forecast of occupancy and average daily rate for existing and proposed hotels in a local market. The program incorporates such factors as competitive occupancies, market segmentation, unaccommodated demand, latent demand, growth of demand, and the relative competitiveness of each property in the local market. The program outputs include ten-year projections of occupancy and average daily rate. Fixed and Variable Revenue and Expense Analysis: The key to any market study and valuation is a supportable forecast of revenues and expenses. Hotel revenue and expenses are comprised of many different components that display certain fixed and variable relationships to each other. This program enables the analyst to input comparable financial operating data and forecast a complete 11-year income and expense statement by defining a small set of inputs: The expected future occupancy levels for the subject hotel Base year operating data for the subject hotel Fixed and variable relationships for revenues and expenses Expected inflation rates for revenues and expenses Hotel Capitalization Software: A discounted cash flow valuation model utilizing the mortgage-equity technique forms the basis for this program. Values are produced using three distinct underwriting criteria: A loan-to-value ratio, in which the size of the mortgage is based on property value. A debt coverage ratio (also known as a debt-service coverage ratio), in which the size of the mortgage is based on property level cash flow, mortgage interest rate, and mortgage amortization. A debt yield, in which the size of the mortgage is based on property level cash flow. By entering the terms of typical lodging financing, along with a forecast of revenue and expense, the program determines the value that provides the stated returns to the mortgage and equity components. The program allows for a variable holding period from four to ten years The program includes an optional model useful during periods of capital market illiquidity that assumes a property refinancing during the holding period

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Relatório da prática de ensino supervisionada, Mestrado em Ensino da História e da Geografia no 3º Ciclo do Ensino Básico e no Ensino Secundário, Universidade de Lisboa, 2014

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This paper presents the design analysis of novel tunable narrow-band bandpass sigma-delta modulators, which can achieve concurrent multiple noise-shaping for multi-tone input signals. Four different design methodologies based on the noise transfer functions of comb filters, slink filters, multi-notch filters and fractional delay comb filters are applied for the design of these multiple-band sigma-delta modulators. The latter approach utilises conventional comb filters in conjunction with FIR, or allpass IIR fractional delay filters, to deliver the desired nulls for the quantisation noise transfer function. Detailed simulation results show that FIR fractional delay comb filter-based sigma-delta modulators tune accurately to most centre frequencies, but suffer from degraded resolution at frequencies close to Nyquist. However, superior accuracies are obtained from their allpass IIR fractional delay counterpart at the expense of a slight shift in noise-shaping bands at very high frequencies. The merits and drawbacks of each technique for the various sigma-delta topologies are assessed in terms of in-band signal-to-noise ratios, accuracy of tunability and coefficient complexity for ease of implementation.

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This article takes as its starting point earlier research reported by Geoffrey Elliott in 1996. That study found that research was consistantly marginalised in the FE sector, and identified a number of structural factors that contributed to this ‘invisibility’. This new study draws upon a small sample of lecturers who belong to a Further and Higher Education Early Years Partnership. Through the participants’ voices and perspectives, the authors identify continuing dissonance and issues of research marginalisation. The discussion also highlights contemporary educational discourse, with its predominant focus upon measurable value at the expense of values, as a key factor in sustaining a culture that is antithetic to thoughtful reflection and research. The authors identify the development of a ‘collaborative centralised’ research community as critical to an alternative possibility for research in further education.

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Turbo codes experience a significant decoding delay because of the iterative nature of the decoding algorithms, the high number of metric computations and the complexity added by the (de)interleaver. The extrinsic information is exchanged sequentially between two Soft-Input Soft-Output (SISO) decoders. Instead of this sequential process, a received frame can be divided into smaller windows to be processed in parallel. In this paper, a novel parallel processing methodology is proposed based on the previous parallel decoding techniques. A novel Contention-Free (CF) interleaver is proposed as part of the decoding architecture which allows using extrinsic Log-Likelihood Ratios (LLRs) immediately as a-priori LLRs to start the second half of the iterative turbo decoding. The simulation case studies performed in this paper show that our parallel decoding method can provide %80 time saving compared to the standard decoding and %30 time saving compared to the previous parallel decoding methods at the expense of 0.3 dB Bit Error Rate (BER) performance degradation.