881 resultados para Nordic Balance Settlement


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The calcified tissues, comprising bone and cartilage, are metabolically active tissues that bind and release calcium, bicarbonate and other substances according to systemic needs. Understanding the regulation of cellular metabolism in bone and cartilage is an important issue, since a link between the metabolism and diseases of these tissues is clear. An essential element in the function of bone-resorbing osteoclasts, namely regulation of bicarbonate transport, has not yet been thoroughly studied. Another example of an important but at the same time fairly unexplored subject of interest in this field is cartilage degeneration, an important determinant for development of osteoarthritis. The link between this and oxidative metabolism has rarely been studied. In this study, we have investigated the significance of bicarbonate transport in osteoclasts. We found that osteoclasts possess several potential proteins for bicarbonate transport, including carbonic anhydrase IV and XIV, and an electroneutral bicarbonate co-transporter NBCn1. We have also shown that inhibiting the function of these proteins has a significant impact on bone resorption and osteoclast morphology. Furthermore, we have explored oxidative metabolism in chondrocytes and found that carbonic anhydrase III (CA III), a protein linked to the prevention of protein oxidation in muscle cells, is also present in mouse chondrocytes, where its expression correlates with the presence of reactive oxygen species. Thus, our study provides novel information on the regulation of cellular metabolism in calcified tissues.

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Credit risk assessment is an integral part of banking. Credit risk means that the return will not materialise in case the customer fails to fulfil its obligations. Thus a key component of banking is setting acceptance criteria for granting loans. Theoretical part of the study focuses on key components of credit assessment methods of Banks in the literature when extending credits to large corporations. Main component is Basel II Accord, which sets regulatory requirement for credit risk assessment methods of banks. Empirical part comprises, as primary source, analysis of major Nordic banks’ annual reports and risk management reports. As secondary source complimentary interviews were carried out with senior credit risk assessment personnel. The findings indicate that all major Nordic banks are using combination of quantitative and qualitative information in credit risk assessment model when extending credits to large corporations. The relative input of qualitative information depends on the selected approach to the credit rating, i.e. point-in-time or through-the-cycle.

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The purpose of the dissertation is to investigate how different institutional settings affect accounting conservatism. These aspects are of interest because prior studies show that accounting quality is influenced not only by accounting standards, but also by incentives from the financial reporting environment. Accounting quality could be defined as the usefulness of financial reporting to investors and other parties in contractual relationships with the firm. In this thesis it is measured by a single, but important attribute, accounting conservatism. Conservatism is understood as asymmetric timeliness of loss and gain recognition. The study examines the role and the users of financial statements, and how changes in both respectively affect accounting conservatism. These two questions are explored in two different research environments, the Nordic countries and the transitional economies of Europe. The results of the dissertation indicate that the degree of accounting conservatism increases the closer the financial statement comes to fulfilling the informational role of financial reporting. Secondly, it is also implied that foreign investors demand conservative accounting numbers in order to mitigate the problem of information asymmetry. Overall, the findings suggest that earnings conservatism is useful and increases the quality of financial information for the purpose of decision-making and contracting. These results are of relevance to managers, investors and other users of financial reporting information, as well as to standard setters.

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Tämän diplomityön tavoitteena on tutkia ekologisen kestävyyden huomioimista Suomen innovaatiojärjestelmässä. Ekologinen kestävyys on osa laajempaa kestävän kehityksen käsitettä, joka syntyi jo 1980-luvun lopulla. Sillä viitataan toimintaan, joka jättää mahdollisuuksia tuleville sukupolville yhtä paljon tai enemmän kuin nykyään on käytettävissä. Kestävyyteen pyritään nykyisin laajalti ja sen toteutumisen turvaamiseksi on laadittu muun muassa EU-maat, Pohjoismaat ja Suomen kattavat strategiat. Ekologisen kestävyyden suurimmat uhat ovat tällä hetkellä ilmastonmuutos, biodiversiteetin pieneneminen ja ravinteiden kierto. Kestävä innovointi ja ympäristöinnovaatiot ovat tärkeitä keinoja ekologiseen kestävyyteen panostettaessa. Näissä innovaatioissa kyse on teknologian, talouden ja ympäristön tasapainosta. Suomen innovaatiotoimintaa tuetaan ja kansallista kilpailukykyä pidetään yllä kansallisen innovaatiojärjestelmän avulla. Suomen innovaatiojärjestelmässä on useita eri tason toimijoita. Tärkeimpinä voidaan pitää päättäjiä, rahoittajia ja tutkimuksen tuottajia. Rahoituksen suuntaaminen vaikuttaa siihen, mistä aihealueista tutkimusta tuotetaan. Suomen Akatemialla, Tekesillä ja Sitralla on ekologista kestävyyttä edistäviä ohjelmia. Lisäksi mm. SHOK:issa on huomioitu ekologisuus. Perustutkimusta rahoitetaan Suomen innovaatiojärjestelmässä huomattavasti soveltavaa tutkimusta vähemmän. Ekologiseen kestävyyteen panostavan tutkimuksen teemoista nousee selkeimmin esiin kestävä energiantuotanto sekä kestävä rakentaminen. Jatkotutkimuksena voisi selvittää, kuinka nämä panostukset ovat vaikuttaneet suomalaiseen rakennusalaan.

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The energy balance for the production of sunflower oil and cake was carried out during the agricultural and industrial stage phase, where it was considered a cold extraction by hydraulic pressing, with the plant location in a rural area with a radius of 30km range. Data on productivity was used in two varieties of sunflower (Helio 358 and Aguará 04) grown in different seasons (2007/2008, 2008/2009), under different irrigation levels. Data showed that irrigation resulted in an increase in productivity of both varieties, and the best response was observed for Aguará 04 variety. Moreover, the increased intensity of irrigation negatively affected the energy balance, reducing the ratio between energy produced and energy used in the production chain. The most significant inputs in the energy intake were fertilizer followed by diesel oil, when irrigation was not used for. When the irrigation technique was used, the most significant inputs, in order of representativeness, were: energy, fertilizer and equipment.

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Radiation balance is the fraction of incident solar radiation upon earth surface which is available to be used in several natural processes, such as biological metabolism, water loss by vegetated surfaces, variation of temperature in farming systems and organic decomposition. The present study aimed to assess and validate the performance of two estimation models for Rn in Ponta Grossa city, Paraná State, Brazil. To this end, during the period of 04/01/2008 to 04/30/2011, from radiometric data collected by an automatic weather station set at the Experimental Station, of the State University of Ponta Grossa. We performed a linear regression study by confrontation between measurements made through radiometric balance and Rn estimates obtained from Brunt classical method, and the proposed method. Both models showed excellent performance and were confirmed by the statistical parameters applied. However, the alternative method has the advantage of requiring only global solar radiation values, temperature, and relative humidity.

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The objective of this study was to evaluate the meteorological variables, water deficiency, growth, and agro-industrial yield of sugarcane varieties: RB72454, RB863129, RB867515, RB92579, RB93509, RB931003, RB951541, and RB971755, in rainfed crop in two harvests in the Rio Largo-AL region. The meteorological variables were obtained in an automatic station and water balance was done by Thornthwaite & Mather method. During the study period, the air temperature ranged from 16.6 to 35.9 ºC. In the first production cycle rained 1,806 mm and the crop evapotranspiration was 1,775 mm. In the second cycle, the rainfall totaled 1,632 mm and the crop evapotranspiration was 1,290 mm. The average water excess of two production cycles was 689 mm and the water deficit totaled 665 mm. The average agricultural productivity in the plant was 86.8 t ha-1, in the first ratoon was 75.2 t ha-1 and the agro-industrial yield average was 12.9 and 10.9 tons of sugar per hectare in the plant and first ratoon, respectively. The air temperature was not limiting to the growth of sugarcane and the rainfall was higher than the crop evapotranspiration, but due to poor distribution of the rains there was water deficit. The most productive varieties were RB93509, RB92579, and RB863129.

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Precision irrigation seeks to establish strategies which achieve an efficient ratio between the volume of water used (reduction in input) and the productivity obtained (increase in production). There are several studies in the literature on strategies for achieving this efficiency, such as those dealing with the method of volumetric water balance (VWB). However, it is also of great practical and economic interest to set up versatile implementations of irrigation strategies that: (i) maintain the performance obtained with other implementations, (ii) rely on few computational resources, (iii) adapt well to field conditions, and (iv) allow easy modification of the irrigation strategy. In this study, such characteristics are achieved when using an Artificial Neural Network (ANN) to determine the period of irrigation for a watermelon crop in the Irrigation Perimeter of the Lower Acaraú, in the state of Ceará, Brazil. The Volumetric Water Balance was taken as the standard for comparing the management carried out with the proposed implementation of ANN. The statistical analysis demonstrates the effectiveness of the proposed management, which is able to replace VWB as a strategy in automation.

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ABSTRACTThe objective of this study was to determine the energy balance of the poultry-shed system and its effect on broiler performance during the production cycle. The experimental design was completely random with sub-divided blocks. The blocks were composed of five different types of sheds and the sub-blocks of the evaluation times (00:00 h to 23:00 h), allowing an analysis of variance and a comparison between means with the Tukey test. There were no significant differences between the mean values of the exchanges of sensible, latent and total heat between the poultry sheds but the differences for the evaluation times were significant (P<0.05). There was no significant difference between sheds 1 and 4 for broiler productive performance regarding weight gain, feed consumption and feed conversion. Bird performance was significant (P<0.05) for the remaining poultry sheds. The productive indexes remained below the ranges considered ideal for broilers and values in the final weeks were characterized by the poor installation efficiency in controlling temperature variations and, consequently, the energy balance in the system, which adversely affected bird productive performance.

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I en postsekulär situation har förutsättningarna för att förstå och kommunicera en kristen tradition förändrats. De etablerade religionerna kan inte längre anta att de har monopol på den ”religiösa marknaden”. Ett centralt påstående i denna studie är att en postsekulär situation, som kännetecknas av minskande medlemskap i etablerade kyrkor och en ny synlighet av alternativa religiösa uttryck, medför ett behov av att reflektera över alternativa förståelser av kristenheten i sin kontext. Denna studie frågar hur man kan meningsfullt kommunicera en kristen tradition i en postsekulär situation. Traditionellt uttryckt: hur kan man förstå kristet vittnesbörd i vår situation? Det är till denna problematik som denna studie hävdar att Stanley Hauerwas ecklesiologi tillför ett viktigt perspektiv. Hauerwas ses som ett kritiskt korrektiv till vissa synsätt som ofta möter hos Nordiska, i denna studie främst finska och svenska, lutherska teologer. Det perspektiv som utvecklas i denna studie anses vara relevant eftersom kristna kyrkor i en postsekulär situation inte längre kan anta en makt- eller majoritetsposition. Därmed uppstår ett behov av att fråga sig hur man kan förstå kristenhet som en gemenskap i en minoritetsposition som bär vittnesbörd utan samhällelig makt. Denna studie hävdar att förkroppsligande av kristna övertygelser intar en central roll i en meningsfull postsekulär förståelse av vittnesbörd.