788 resultados para Jenny Boylan
Resumo:
Universities’ push toward the production of high quality research is not limited to academic staff and experienced researchers. In this environment of research rich agendas, Higher Degree Research (HDR) students are increasingly expected to engage in the publishing of good quality papers in high impact journals. IFN001: Advanced Information Research Skills (AIRS) is a credit bearing mandatory coursework requirement for Queensland University of Technology (QUT) doctorates. Since its inception in 1989, this unique blended learning program has provided the foundations for new researchers to produce original and innovative research. AIRS was redeveloped in 2012, and has now been evaluated with reference to the university’s strategic research priorities. Our research is the first comprehensive evaluation of the program from the learner perspective. We measured whether the program develops essential transferrable skills and graduate capabilities to ensure best practice in the areas of publishing and data management. In particular, we explored whether AIRS prepares students to be agile researchers with the skills to adapt to different research contexts both within and outside academia. The target group for our study consisted of HDR students and supervisors at QUT. Both quantitative and qualitative research methods were used for data collection. Gathering data was by survey and focus groups with qualitative responses analyzed using NVivo. The results of the survey show that 82% of students surveyed believe that AIRS assisted their research process and helped them learn skills they need as a researcher. The 18% of respondents who expressed reservation about the benefits of AIRS were also examined to determine the key areas of concern. These included trends related to the timing of the program early in the candidature and a belief among some students that their previous research experience was sufficient for postgraduate study. New insights have been gained into how to better support HDR learners in partnership with supervisors and how to enhance learning experiences of specific cohorts, including international students and mature learners.
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Accurate characterization and reporting of organic photovoltaic (OPV) device performance remains one of the important challenges in the field. The large spread among the efficiencies of devices with the same structure reported by different groups is significantly caused by different procedures and equipment used during testing. The presented article addresses this issue by offering a new method of device testing using “suitcase sample” approach combined with outdoor testing that limits the diversity of the equipment, and a strict measurement protocol. A round robin outdoor characterization of roll-to-roll coated OPV cells and modules conducted among 46 laboratories worldwide is presented, where the samples and the testing equipment were integrated in a compact suitcase that served both as a sample transportation tool and as a holder and test equipment during testing. In addition, an internet based coordination was used via plasticphotovoltaics.org that allowed fast and efficient communication among participants and provided a controlled reporting format for the results that eased the analysis of the data. The reported deviations among the laboratories were limited to 5% when compared to the Si reference device integrated in the suitcase and were up to 8% when calculated using the local irradiance data. Therefore, this method offers a fast, cheap and efficient tool for sample sharing and testing that allows conducting outdoor measurements of OPV devices in a reproducible manner.
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The purpose of this study is to investigate the accounting choice decisions of banks to employ Level 3 inputs in estimating the value of their financial assets and liabilities. Using a sample of 146 bank-year observations from 18 countries over 2009-2012, this study finds banks’ incentives to use Level 3 valuation inputs are associated with both firm-level and country-level determinants. At the firm-level, leverage, profitability (in term of net income), Tier 1 capital ratio, size and audit committee independence are associated with the percentage of Level 3 valuation inputs. At the country-level, economy development, legal region, legal enforcement and investor rights are also associated with the Level 3 classification choice. Lastly, ‘secrecy’, the proxy for culture dimensions and values, is found to be positively associated with the use of Level 3 valuation inputs. Altogether, these findings suggest that banks use the discretion available under Level 3 inputs opportunistically to avoid violating debt covenants limits, to increase earnings and manage their capital ratios. Results of this study also highlight that corporate governance quality at the firm-level (e.g. audit committee independence) and institutional features can constrain banks’ opportunistic behaviors in using the discretion available under Level 3 inputs. The results of this study have important implications for standard setters and contribute to the debate on the use of fair value accounting in an international context.
Resumo:
One of the objectives of general-purpose financial reporting is to provide information about the financial position, financial performance and cash flows of an entity that is useful to a wide range of users in making economic decisions. The current focus on potentially increased relevance of fair value accounting weighed against issues of reliability has failed to consider the potential impact on the predictive ability of accounting. Based on a sample of international (non-U.S.) banks from 24 countries during 2009-2012, we test the usefulness of fair values in improving the predictive ability of earnings. First, we find that the increasing use of fair values on balance-sheet financial instruments enhances the ability of current earnings to predict future earnings and cash flows. Second, we provide evidence that the fair value hierarchy classification choices affect the ability of earnings to predict future cash flows and future earnings. More precisely, we find that the non-discretionary fair value component (Level 1 assets) improves the predictability of current earnings whereas the discretionary fair value components (Level 2 and Level 3 assets) weaken the predictive power of earnings. Third, we find a consistent and strong association between factors reflecting country-wide institutional structures and predictive power of fair values based on discretionary measurement inputs (Level 2 and Level 3 assets and liabilities). Our study is timely and relevant. The findings have important implications for standard setters and contribute to the debate on the use of fair value accounting.
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Red drum is one ofthe most popular species sought by anglers in Florida Bay, yet juveniles are rarely encountered. We evaluated Florida Bay as a nursery area for red drum by sampling for recently-settled late larvae in basin areas within the bay with an epi-benthic sled at six stations in November 2000, and at seven stations during December 2000 through February 2001. In November 2000 we surveyed potential sampling sites in quiet backwaters adjacent to mangroves for juvenile red drum. A total of 202 sites were sampled mainly in northern Florida Bay and adjacent waters with a cast net. We collected only one recently-settled red drum larvae and no juveniles. Obviously the sites that we sampled in Florida Bay and adjacent waters are not nursery habitat for this valuable species. Sled collections were dominated by bay anchovy, Anchoa mitchilli, but densities were biased by one collection. Five small resident species were among the dominant species: rainwater killifish, Lucania parva; dusky pipefish, Syngnathus floridae; dwarf seahorse, Hippocampus zosterae; and clown goby, Microgobius gulosus. Three species that spawn outside Florida Bay in the GulfofMexico were common: pinfish, Lagodon rhomboides; pigfish, Orthopristis chrysoptera; and silver perch, Bairdiella chrysoura. Twenty-seven species were collected with the cast net. Hardhead silversides (Atherinomorus stipes), bay anchovy, tidewater mojarra (Eucinostomus harengulus), silver jenny (Eucinostomus gula), and goldspotted killifish (Floridichthys carpio) were the most common in cast net collections. Although only one red drum was collected, we were able to: (1) identify mesohaline waters from our cast net sites to test our preliminary assessment that mesohaline habitat might be limited in Florida Bay, (2) document the distribution and abundance of fishes collected by cast net that should enhance our understanding of ichthyofauna in the Northern Subdivision ofFlorida Bay and adjacent waters, and (3) from epibenthic sled collections, describe the habitats, abundance and distribution of recently settled larvae/small juveniles/small resident fishes during late fall and winter. This information should be useful to managers and future research. (PDF contains 34 pages)
Resumo:
Fish collections under varying ecological conditions were made by trawling and seining, monthly and quarterly in depths of <1 m to depths of 3 m of the Florida Bay portion of Everglades National Park, Florida. From May 1973 through September 1976, a total of 182,530 fishes representing 128 species and 50 families were taken at 27 stations. An additional 21 species were identified from sportfish-creel surveys and supplemental observations. Most of the species collected were juveniles of species that occur as adults in the Florida Bay creel census survey, or were small species that were seasonal residents. Marked temporal and spatial abundance of the catches was observed. The greatest numbers and biomass of the fishes occurred in the wet season (summer/fall), whereas lowest numbers and biomass appeared during the dry season (winter/spring) The greatest abundance and diversity of fishes was found in western Florida Bay followed by eastern and central Bay regions respectively. Overall, five species comprised 75% of the numerical total while eleven species made up 75% of the total biomass. Collections were dominated numerically by anchovies (Engraulidae), especially Anchoa mitchilli, in western Florida Bay. Mojarras (Gerridae), mostly silver jenny Eucinostomus gula, and porgies (Sparidae), especially pinfish Lagodon rhomboides, dominated numerically in central and eastern portions of the Bay, respectively. Except for salinity, other measured physico-chemical parameters (water temperature, pH, dissolved oxygen, and turbidity) showed no variation beyond ranges considered normal for shallow, tropical marine environments. Salinity varied from 0 to 66 ppt near the mainland. Nearshore hypersaline conditions (>45 ppt) persisted for nearly 2 years during the 1974 - 1975 severe drought period. Significant reductions in fish abundance/diversity were observed in relation to hypersaline conditions. Bay-wide macrobenthic communities were mapped (presence/absence) and were primarily comprised of turtle grass (Thalassia), shoalgrass [(Diplanthera = (Halodule)], and/or green algae Penicillus. Seasonal dieoff of seagrasses was observed in north-central Florida Bay. (PDF contains 107 pages)
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The moisture, fat, ash, fatty acid profile, and cholesterol content are reported for cooked and raw fillets from 22 species of finfish found in the Northwest Atlantic. All but nine species had 1%or less fat. Ocean perch and a spring sampling of mackerel and wolffiSh had about 2% fat, followed by yellowfin tuna, whiting, silver hake, butterfish, and a summer -sampling of mackerel and wolffish with a range of 3-7% fat. Herring had a range of 5-12% fat representing a winter sampling on the low end and summer sampling on the high end of the range. Bluefin tuna (a summer sampling) contained the most fat with a high of 23% fat. Omega-3 fatty acids were present in excess of omega-6 fatty acids. The fattier fISh supplied the most omega-3 fatty acids per gram of tissue. The mean cholesterol content for all species was 57 ± 16 mg/l00 g raw tissue. Finfish from the Northwest Atlantic would appear to fit into the regime for a healthy heart, being low in fat and cholesterol and rich in omega-3 fatty acids.(PDF file contains 42 pages.)
Resumo:
This document contains data concerning the proximate composition and energy, fatty acid, sodium, and cholesterol content of finfish, shellfish, and their products as listed in 228 articles published between the years of 1976 and 1984. Also included is a systematic index of the species as referenced in this document listed alphabetically by scientific name. (PDF file contains 60 pages.)
Resumo:
English: For nearly a century, fisheries scientists have studied marine fish stocks in an effort to understand how the abundances of fish populations are determined. During the early lives of marine fishes, survival is variable, and the numbers of individuals surviving to transitional stages or recruitment are difficult to predict. The egg, larval, and juvenile stages of marine fishes are characterized by high rates of mortality and growth. Most marine fishes, particularly pelagic species, are highly fecund, produce small eggs and larvae, and feed and grow in complex aquatic ecosystems. The identification of environmental or biological factors that are most important in controlling survival during the early life stages of marine fishes is a potentially powerful tool in stock assessment. Because vital rates (mortality and growth) during the early life stages of marine fishes are high and variable, small changes in those rates can have profound effects on the properties of survivors and recruitment potential (Houde 1989). Understanding and predicting the factors that most strongly influence pre-recruit survival are key goals of fisheries research programs. Spanish: Desde hace casi un siglo, los científicos pesqueros han estudiado las poblaciones de peces marinos en un intento por entender cómo se determina la abundancia de las mismas. Durante la vida temprana de los peces marinos, la supervivencia es variable, y el número de individuos que sobrevive hasta las etapas transicionales o el reclutamiento es difícil de predecir. Las etapas de huevo, larval, y juvenil de los peces marinos son caracterizadas por tasas altas de mortalidad y crecimiento. La mayoría de los peces marinos, particularmente las especies pelágicas, son muy fecundos, producen huevos y larvas pequeños, y se alimentan y crecen en ecosistemas acuáticos complejos. La identificación los factores ambientales o biológicos más importantes en el control de la supervivencia durante las etapas tempranas de vida de los peces marinos es una herramienta potencialmente potente en la evaluación de las poblaciones. Ya que las tasas vitales (mortalidad y crecimiento) durante las etapas tempranas de vida de los peces marinos son altas y variables, cambios pequeños en esas tasas pueden ejercer efectos importantes sobre las propiedades de los supervivientes y el potencial de reclutamiento (Houde 1989). Comprender y predecir los factores que más afectan la supervivencia antes del reclutamiento son objetivos clave de los programas de investigación pesquera.
Resumo:
The Inter-American Tropical Tuna Commission (IATTC) staff has been sampling the size distributions of tunas in the eastern Pacific Ocean (EPO) since 1954, and the species composition of the catches since 2000. The IATTC staff use the data from the species composition samples, in conjunction with observer and/or logbook data, and unloading data from the canneries to estimate the total annual catches of yellowfin (Thunnus albacares), skipjack (Katsuwonus pelamis), and bigeye (Thunnus obesus) tunas. These sample data are collected based on a stratified sampling design. I propose an update of the stratification of the EPO into more homogenous areas in order to reduce the variance in the estimates of the total annual catches and incorporate the geographical shifts resulting from the expansion of the floating-object fishery during the 1990s. The sampling model used by the IATTC is a stratified two-stage (cluster) random sampling design with first stage units varying (unequal) in size. The strata are month, area, and set type. Wells, the first cluster stage, are selected to be sampled only if all of the fish were caught in the same month, same area, and same set type. Fish, the second cluster stage, are sampled for lengths, and independently, for species composition of the catch. The EPO is divided into 13 sampling areas, which were defined in 1968, based on the catch distributions of yellowfin and skipjack tunas. This area stratification does not reflect the multi-species, multi-set-type fishery of today. In order to define more homogenous areas, I used agglomerative cluster analysis to look for groupings of the size data and the catch and effort data for 2000–2006. I plotted the results from both datasets against the IATTC Sampling Areas, and then created new areas. I also used the results of the cluster analysis to update the substitution scheme for strata with catch, but no sample. I then calculated the total annual catch (and variance) by species by stratifying the data into new Proposed Sampling Areas and compared the results to those reported by the IATTC. Results showed that re-stratifying the areas produced smaller variances of the catch estimates for some species in some years, but the results were not significant.
Resumo:
In this study we describe the courtship and spawning behaviors of captive yellowfin tuna (Thunnus albacares), their spawning periodicity, the influence of physical and biological factors on spawning and hatching, and egg and early-larval development of this species at the Achotines Laboratory, Republic of Panama, during October 1996 through March 2000. Spawning occurred almost daily over extended periods and at water temperatures from 23.3° to 29.7°C. Water temperature appeared to be the main exogenous factor controlling the occurrence and timing of spawning. Courtship and spawning behaviors were ritualized and consistent among three groups of broodstock over 3.5 years. For any date, the time of day of spawning (range: 1330 to 2130 h) was predictable from mean daily water temperature, and 95% of hatching occurred the next day between 1500 and 1900 h. We estimated that females at first spawning averaged 1.6−2.0 years of age. Over short time periods (<1 month), spawning females increased their egg production from 30% to 234% in response to shortterm increases in daily food ration of 9% to 33%. Egg diameter, notochord length (NL) at hatching, NL at first feeding, and dry weights of these stages were estimated. Water temperature was significantly, inversely related to egg size, egg-stage duration, larval size at hatching, and yolksac larval duration.