883 resultados para Changes to accounting principles


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In order to minimize car-based trips, transport planners have been particularly interested in understanding the factors that explain modal choices. Transport modelling literature has been increasingly aware that socioeconomic attributes and quantitative variables are not sufficient to characterize travelers and forecast their travel behavior. Recent studies have also recognized that users’ social interactions and land use patterns influence travel behavior, especially when changes to transport systems are introduced; but links between international and Spanish perspectives are rarely dealt with. The overall objective of the thesis is to develop a stepped methodology that integrate diverse perspectives to evaluate the willingness to change patterns of urban mobility in Madrid, based on four steps: (1st) analysis of causal relationships between both objective and subjective personal variables, and travel behavior to capture pro-car and pro-public transport intentions; (2nd) exploring the potential influence of individual trip characteristics and social influence variables on transport mode choice; (3rd) identifying built environment dimensions on travel behavior; and (4th) exploring the potential influence on transport mode choice of extrinsic characteristics of individual trip using panel data, land use variables using spatial characteristics and social influence variables. The data used for this thesis have been collected from a two panel smartphone-based survey (n=255 and 190 respondents, respectively) carried out in Madrid. Although the steps above are mainly methodological, the application to the area of Madrid allows deriving important results that can be directly used to forecast travel demand and to evaluate the benefits of specific policies that might be implemented in the area. The results demonstrated, respectively: (1st) transport policy actions are more likely to be effective when pro-car intention has been disrupted first; (2nd) the consideration of “helped” and “voluntary” users as tested here could have a positive and negative impact, respectively, on the use of public transport; (3rd) the importance of density, design, diversity and accessibility underlying dimensions responsible for land use variables; and (4th) there are clearly different types of combinations of social interactions, land use and time frame on travel behavior studies. Finally, with the objective to study the impact of demand measures to change urban mobility behavior, those previous results have been considered in a unique way, a hybrid discrete choice model has been used on a 5th step. Then it can be concluded that urban mobility behavior is not only ruled by the maximum utility criterion, but also by a strong psychological-environment concept, developed without the mediation of cognitive processes during choice, i.e., many people using public transport on their way to work do not do it for utilitarian reasons, but because no other choice is available. Regarding built environment dimensions, the more diversity place of residence, the more difficult the use of public transport or walking.

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Modern functional neuroimaging methods, such as positron-emission tomography (PET), optical imaging of intrinsic signals, and functional MRI (fMRI) utilize activity-dependent hemodynamic changes to obtain indirect maps of the evoked electrical activity in the brain. Whereas PET and flow-sensitive MRI map cerebral blood flow (CBF) changes, optical imaging and blood oxygenation level-dependent MRI map areas with changes in the concentration of deoxygenated hemoglobin (HbR). However, the relationship between CBF and HbR during functional activation has never been tested experimentally. Therefore, we investigated this relationship by using imaging spectroscopy and laser-Doppler flowmetry techniques, simultaneously, in the visual cortex of anesthetized cats during sensory stimulation. We found that the earliest microcirculatory change was indeed an increase in HbR, whereas the CBF increase lagged by more than a second after the increase in HbR. The increased HbR was accompanied by a simultaneous increase in total hemoglobin concentration (Hbt), presumably reflecting an early blood volume increase. We found that the CBF changes lagged after Hbt changes by 1 to 2 sec throughout the response. These results support the notion of active neurovascular regulation of blood volume in the capillary bed and the existence of a delayed, passive process of capillary filling.

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Plants exposed to repetitive touch or wind are generally shorter and stockier than sheltered plants. These mechanostimulus-induced developmental changes are termed thigmomorphogenesis and may confer resistance to subsequent stresses. An early response of Arabidopsis thaliana to touch or wind is the up-regulation of TCH (touch) gene expression. The signal transduction pathway that leads to mechanostimulus responses is not well defined. A role for ethylene has been proposed based on the observation that mechanostimulation of plants leads to ethylene evolution and exogenous ethylene leads to thigmomorphogenetic-like changes. To determine whether ethylene has a role in plant responses to mechanostimulation, we assessed the ability of two ethylene-insensitive mutants, etr1–3 and ein2–1, to undergo thigmomorphogenesis and TCH gene up-regulation of expression. The ethylene-insensitive mutants responded to wind similarly to the wild type, with a delay in flowering, decrease in inflorescence elongation rate, shorter mature primary inflorescences, more rosette paraclades, and appropriate TCH gene expression changes. Also, wild-type and mutant Arabidopsis responded to vibrational stimulation, with an increase in hypocotyl elongation and up-regulation of TCH gene expression. We conclude that the ETR1 and EIN2 protein functions are not required for the developmental and molecular responses to mechanical stimulation.

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Gene targeting allows precise, predetermined changes to be made in a chosen gene in the mouse genome. To date, targeting has been used most often for generation of animals completely lacking the product of a gene of interest. The resulting "knockout" mice have confirmed some hypotheses, have upset others, but have rarely been uninformative. Models of several human genetic diseases have been produced by targeting--including Gaucher disease, cystic fibrosis, and the fragile X syndrome. These diseases are primarily determined by defects in single genes, and their modes of inheritance are well understood. When the disease under study has a complex etiology with multiple genetic and environmental components, the generation of animal models becomes more difficult but no less valuable. The problems associated with dissecting out the individual genetic factors also increases substantially and the distinction between causation and correlation is often difficult. To prove causation in a complex system requires rigorous adherence to the principle that the experiments must allow detection of the effects of changing only a single variable at one time. Gene targeting experiments, when properly designed, can test the effects of a precise genetic change completely free from the effects of differences in any other genes (linked or unlinked to the test gene). They therefore allow proofs of causation.

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In Shelby County v. Holder the Supreme Court invalidated key provisions of the Voting Rights Act of 1965 based on Congress’s failure to justify the formula used to determine which jurisdictions would be subject to the Act’s pre-clearance requirement of submitting all changes to voting procedures to the Justice Department for prior approval. This short essay explores one problematic feature of the Court’s analysis: its refusal to consider the legislative record as adequate because it was created to justify the coverage formula after the fact, rather than to facilitate deliberation on the coverage formula before a decision had been made. This reasoning essentially imports from administrative law a rule called the Chenery principle, and as this essay explains, it does so without justification. The differences between administrative and legislative decision making processes compel different treatment by the courts, and treating legislative records like administrative ones, in essence, asks of Congress something it is institutionally ill-equipped to perform. It sets Congress up to fail.

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The United Sates was founded on the principles of freedom. Events in recent history have threatened the freedoms we as individuals enjoy. Notably, changes to government legislation and policies regarding access to environmentally sensitive information following September 11, 2001, are troubling. The government has struggled with a difficult balancing act. The public has the right of access to information, yet, information some view as sensitive or dangerous must be kept out of the hands of terrorists. This project examines and discusses the information access debate within the United States and how to best provide the public environmentally sensitive information.

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This report contains changes to the regulations proposed by a Committee of the Corporation at the April 6, 1778 meeting of the Corporation (these regulations can be found in the College commons records, Box 1). The proposed changes were to the articles concerning the reporting of damages to utensils by the waiters, and the requirement for the Steward to present a quarterly inventory of the utensils.

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Three folio-sized pages containing a handwritten letter from President Willard to the President of the Massachusetts Senate, Samuel Phillips, regarding proposed changes to the tax law before the Senate regarding the tax exemptions of College administrators and faculty.

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Four letters in which Emma writes instructions for Tudor to buy her a shawl and her children a tea-set. In one letter, she recommends changes to Tudor’s diet and exercise routine to improve his health.

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Four letters written from Birmingham, England, in which Tudor suggests changes to Harvard’s grounds and facilities, hiring practices for tutors, and university publications. He also alludes to the War of 1812.

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The Asian financial crisis (1997) and the European crisis (2009) have both contributed to the development and deepening of regional safety net arrangements. This paper analyses the relationships between global and regional financial safety nets, and uncovers the potential tensions and operational challenges associated with the involvement of several institutional players with potentially different interests, analytical biases and governance. The G20 has acknowledged the importance of these new players for the international monetary system, but the principles for cooperation between the IMF and regional financing arrangements are far too broad and ad hoc to contribute to a coherent and effective architecture. This paper tries to establish some lessons learned from the Asian financial crisis in 1997 and the current European crisis in order to enhance the effectiveness, efficiency, equity and governance of these arrangements. In particular, it proposes changes to the IMF articles of agreement to allow for lending or guarantees to regional arrangements directly and it establishes some key desirable features and practices of regional mechanisms that should be adopted everywhere to ensure some global consistency, particularly in the field of macroeconomic surveillance, programme design and conditionality.

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The European Council meeting on 7 and 8 February 2013 attracted an unusual level of attention from media and citizens. For a couple of days, Europe played a more important role in national politics and news. Sensation-frenzied media and excited politicians spouted notions of ‘a battle’, ‘winners’, ‘losers’ or ‘striking deals’, as if Europe had gone back to the time when its military powers still conflicted. After more than 24 hours of intense negotiations, the respective Member States leaders left Brussels with ‘good news’ for their citizens. However, those with more Euro-federalist feelings were left with a sense of non-accomplishment and missed opportunities, not only because the EU budget for the first time in history was set for a net decrease, but also because the European Council’s conclusions did not contain any ground-breaking changes to this system. Nevertheless, the European Parliament (EP) immediately reminded Europe about its role and outlined its conditions for further negotiations. Thus, the supporters of a modern and stronger EU budget still see a chance in the consent procedure and hope to shift the focus of the debate from the juste retour spirit to the consideration of the European common good. Is there still a chance for such a shift? What issues are at stake?

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Germany's economic and social system faces immense economic, social, and political demands. These may be encapsulated in challenges like "new management concepts and labor policies," "deregulation of the infrastructure sector," "globalization," and "reunification." The paper analyzes these challenges and changes to the corporatist system of industrial relations--a cornerstone in .Model Germany's specific economic success and social consensus until now.

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In this paper we argue that patterns of civil society in post-authoritarian democracies are the result of divergent pathways to democracy. Through a comparison of contemporary Portugal (social revolution) and Spain (reform), we show that revolutionary pathways to democracy have a positive impact on the self-organizing abilities of popular groups, thus also contributing to a higher quality of democracy. There are three mechanisms in social revolutionary processes that contribute to this. The first stems from the fact that the masses are the key actor in the revolutionary transformation process, with the power to shape (at least partially) the new rules and institutions of the emerging democratic regime. This results in greater legal recognition and institutional embeddedness between civil society organizations and the state, making it easier, in turn, for resources to be transferred to those organizations. Secondly, as a result of changes to the social and economic structure, revolutions engender more egalitarian societies. Likewise, citizens are given more resources and capacities for collective action. Finally, revolutions tend to crystalize a political culture between elites and the masses in which the principles of egalitarian participation and social change through the action of the people are accepted. This all leads to greater opportunities, resources and legitimacy for the civic action of the common people during the subsequent democratic regime.

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The earliest Oligocene (~33.5 Ma) is marked by a major step in the long-term transition from an ice-free to glaciated world. The transition, characterized by both cooling and ice-sheet growth, triggered a transient but extreme glacial period designated Oi-1. High-resolution isotope records suggest that Oi-1 lasted for roughly 400,000 yr (the duration of magnetochron 13N) before partially abating, and that it was accompanied by an ocean-wide carbon isotope anomaly of 0.75?. One hypothesis relates the carbon isotope anomaly to enhanced export production brought about by climate-induced intensification of wind stress and upwelling, particularly in the Southern Ocean. To understand how this climatic event affected export production in the Southern Ocean, biogenic silica (opal) and carbonate accumulation rates were computed for the sub-polar Indian Ocean using deep-sea cores from ODP Site 744, Kerguelen Plateau. Our findings suggest that net productivity in this region increased by several fold in response to the Oi-1 glaciation. In addition, calcareous primary producers dominant in the Late Eocene were partially replaced by opaline organisms suggesting a trend toward seasonally greater surface divergence and upwelling in this sector of the Southern Ocean. We attribute these changes to intensification of atmospheric=oceanic circulation brought about by high-latitude cooling and the appearance of a full-scale continental ice-sheet on East Antarctica. Higher terrigenous sediment accumulation rates support the idea that wind-induced changes in regional productivity were augmented by an increased supply of glacial dust and debris that provided limiting micro-nutrients (e.g., iron-rich dust particles). We speculate that the rapid changes in biogenic sediment accumulation in the Southern Ocean and other upwelling-dominated regions contributed to the ocean-wide positive carbon isotope anomaly by temporarily increasing the burial rate of organic carbon relative to carbonate carbon. The changes in burial rates, in turn, may have produced a positive feedback on climate by briefly drawing down atmospheric pCO2 .