Value and proportions of intangible assets : A comparison between the private- and the public sector

Organizations within the public- and the private sector have different aims with their accounting. Privately held organizations often have the intention to make profit, while authorities within the public sector aim to provide citizens with different services. The difference between these two sectors is also visible in the legislation, where International Accounting Standards Board set the standards for privately held organizations and Ekonomistyrningsverket do the same for the public sector. Because of the larger demand by the society for knowledge and technology, included in the category intangible assets, these are more emphasized in the accounting for organizations. Intangible assets are although linked with complexity which is associated with the measurement. The purpose of this study is therefore to see whether there are any existing differences in how to measure and value intangible assets and internally generated ones between listed companies in the private sector and authorities operating in the public sector. This study is conducted with both a qualitative and quantitative perspective. The data collected for this study is secondary, and is gathered through samples of annual reports from different companies in order to be representative for the whole population. The main results of this study is that there are differences in the measurement and valuation of intangible assets dependent on which sector an organization operates within and this is not due to the standards and regulations. The differences are visible in the percentage change in value of intangible assets since they fluctuate more heavily in the private sector than in the public sector. Simultaneously, the proportions of internally generated intangible assets compared to intangible assets in general differ between the two sectors.

Simulations of forest loss in North America, the Amazon, and combined using the Community Earth System Model

The netcdf files in this archive comprise climate model output from Community Earth System Model for experiments looking at forest loss over Western North America and the Amazon. For further description of the model and configuration for these experiments please see the accompanying manuscript: Synergistic ecoclimate teleconnections from forest loss in different regions structure global ecological responses Elizabeth S. Garcia, Abigail L. S. Swann, Juan C. Villegas, David D. Breshears, Darin J. Law, Scott R. Saleska, and Scott C. Stark published in PLOS ONE, 2016. Contact information in README.txt

Ecological health analysis of Caspian marine environment based on the diversity and distribution pattern of meiofauna in the Mazandaran Province, Caspian Sea

Biodiversity and distribution of benthic meiofauna in the sediments of the Southern Caspian Sea (Mazandaran) was studied in order to introducing and determining of their relationship with the environmental factors. From 12 stations (ranging in depths 5, 10, 20 and 50 meters), sediment samples were gathered in 6 months (2012). Environmental factors of water near the bottom including temperature, salinity, dissolved oxygen and pH were measured during sampling with CTD and grain size and total organic matter percentage and calcium carbonate were measured in laboratory. In different months, the average water temperature (9.52-23.93), dissolved oxygen (7.71-10.53 mg/L), salinity (10.57±0/07 and 10.75±0/04 ppt), pH (7.44±0/29 and 7.41±0/22), EC (17.97±0/12 and 18.30±0/04μs/cm2), TDS (8.92±0/04 and 9.14±0/02 mg/L), total organic matter (5.83±1/43 and 6.25±0/97%) and calcium carbonate (2.36±0/36 and 1.68±0/19%) were measured respectively. Structure of the sediment samples mostly consisted of fine sand; very fine sand, silt and clay. From the 4 group animals (Foraminifera, Crustacea, Worms and Mollusca), there were identified 40species belong to 29 genera of 25 families. The cosmopolitan foraminifer, Ammonia beccarii caspica, was common in all sampling stations. Result showed that depth was important factor on distribution of meiofauna. Most density of foraminifera and crustacean was observed in depth of 20m and for mollusca and worms observed in 5m. Shannon diversity index decreased with depth that showed in shallow water diversity was higher than deep water. Mean of maximum and minimum Shannon index was obsorvers in depth of 5m and 50 m that was measured in order 0.93 and 0.43. Account of Shannon index showed that this area is under pressure. Account of peioleo index showed distribution in this area was not steady.

Comparative transcriptome profiling of human foreskin fibroblasts infected with the Sylvio and Y strains of Trypanosoma cruzi

Trypanosoma cruzi, the causative agent of Chagas Disease, is phylogenetically distributed into nearly identical genetic strains which show divergent clinical presentations including differences in rates of cardiomyopathy in humans, different vector species and transmission cycles, and differential congenital transmission in a mouse model. The population structure of these strains divides into two groups, which are geographically and clinically distinct. The aim of this study was to compare the transcriptome of two strains of T. cruzi, Sylvio vs. Y to identify differences in expression that could account for clinical and biochemical differences. We collected and sequenced RNA from T. cruzi-infected and control Human Foreskin Fibroblasts at three timepoints. Differential expression analysis identified gene expression profiles at different timepoints in Sylvio infections, and between Sylvio and Y infections in both parasite and host. The Sylvio strain parasite and the host response to Sylvio infection largely mirrored the host-pathogen interaction seen in our previous Y strain work. IL-8 was more highly expressed in Sylvio-infected HFFs than in Y-infected HFFs.

Influence of a Brazilian sewage outfall on the toxicity and contamination of adjacent sediments

The submarine sewage outfall of Santos (SSOS) is situated in the Santos Bay (São Paulo, Brazil) and is potentially a significant source of contaminants to the adjacent marine ecosystem. The present study aimed to assess the influence of SSOS on the sediment toxicity and contamination at Santos Bay. At the disposal site, sediments tended to be finer, organically richer and exhibited higher levels of surfactants and metals, sometimes exceeding the Threshold Effect Level values. The SSOS influence was more evident toward the East, where the sediments exhibited higher levels of TOC, total S and metals during the summer 2000 sampling campaign. Sediment toxicity to amphipods was consistently detected in four of the five stations studied. Amphipod survival tended to correlate negatively to Hg, total N and % mud. This work provides evidence that the SSOS discharge affects the quality of sediments from Santos Bay, and that control procedures are warranted. (c) 2005 Elsevier Ltd. All rights reserved.

An historical catalogue of portraits, representing distinguished persons in the history and literature of the United Kingdom.

Catalog of an exhibition held at the British Institution for Promoting the Fine Arts in the United Kingdom.

A Transcriptome Atlas of Physcomitrella patens Provides Insights into the Evolution and Development of Land Plants

Post-print version of the article.

Assessment of a best practise approach for the attribution and authentication of paintings

The ever-growing interest in scientific techniques, able to characterise the materials and rediscover the steps behind the execution of a painting, makes them widely accepted in its investigation. This research discusses issues emerging from attribution and authentication studies and proposes best practise for the characterisation of materials and techniques, favouring the contextualisation of the results in an integrated approach; the work aims to systematically classify paintings in categories that aid the examination of objects. A first grouping of paintings is based on the information initially available on them, identifying four categories. A focus of this study is the examination of case studies, spanning from the 16th to the 20th century, to evaluate and validate different protocols associated to each category, to show problems arising from paintings and explain advantages and limits of the approach. The research methodology incorporates a combined set of scientific techniques (non-invasive, such as technical imaging and XRF, micro-invasive, such as optical microscopy, SEM-EDS, FTIR, Raman microscopy and in one case radiocarbon dating) to answer the questions and, if necessary for the classification, exhaustively characterise the materials of the paintings, as the creation and contribution of shared technical databases related to various artists and their evolution over time is an objective tool that benefits this kind of study. The reliability of a close collaboration among different professionals is an essential aspect of this research to comprehensively study a painting, as the integration of stylistic, documentary and provenance studies corroborates the scientific findings and helps in the successful contextualisation of the results and the reconstruction of the history of the object.

Development of JADE, a new software for the verification and validation of nuclear data libraries

Nuclear cross sections are the pillars onto which the transport simulation of particles and radiations is built on. Since the nuclear data libraries production chain is extremely complex and made of different steps, it is mandatory to foresee stringent verification and validation procedures to be applied to it. The work here presented has been focused on the development of a new python based software called JADE, whose objective is to give a significant help in increasing the level of automation and standardization of these procedures in order to reduce the time passing between new libraries releases and, at the same time, increasing their quality. After an introduction to nuclear fusion (which is the field where the majority of the V\&V action was concentrated for the time being) and to the simulation of particles and radiations transport, the motivations leading to JADE development are discussed. Subsequently, the code general architecture and the implemented benchmarks (both experimental and computational) are described. After that, the results coming from the major application of JADE during the research years are presented. At last, after a final discussion on the objective reached by JADE, the possible brief, mid and long time developments for the project are discussed.

Conceptualization of an Electric Compact SUV for the American and Italian Market using the IDeS Method

Electric cars are increasingly popular due to a transition of mobility towards more sustainable forms. From an increasingly green and pollution reduction perspective, there are more and more incentives that encourage customers to invest in electric cars. Using the Industrial Design and Structure (IDeS) research method, this project has the aim to design a new electric compact SUV suitable for all people who live in the city, and for people who move outside urban areas. In order to achieve the goal of developing a new car in the industrial automotive environment, the compact SUV segment was chosen because it is a vehicle very requested by the costumers and it is successful in the market due to its versatility. IDeS is a combination of innovative and advanced systematic approaches used to set up a new industrial project. The IDeS methodology is sequentially composed of Quality Function Deployment (QFD), Benchmarking (BM), Top-Flop analysis (TFA), Stylistic Design Engineering (SDE), Design for X, Prototyping, Testing, Budgeting, and Planning. The work is based on a series of steps and the sequence of these must be meticulously scheduled, imposing deadlines along the work. Starting from an analysis of the market and competitors, the study of the best and worst existing parameters in the competitor’s market is done, arriving at the idea of a better product in terms of numbers and innovation. After identifying the characteristics that the new car should have, the other step is the styling part, with the definition of the style and the design of the machine on a 3D CAD. Finally, it switches to the prototyping and testing phase to see if the product is able to work. Ultimately, intending to place the car on the market, it is essential to estimate the necessary budget for a possible investment in this project.

Open Door, Winter 2003

The Open Door newsletter includes information about the latest happenings at the Iowa Library for the Blind and Physically Handicapped.

Open Door, Summer 2003

The Open Door newsletter includes information about the latest happenings at the Iowa Library for the Blind and Physically Handicapped.

Aid to the blind and to dependent children.

Cover title.

HaptOSM – Creating tactile maps for the blind and visually impaired

This paper describes the latest accomplishments on the current research that is based on the master’s thesis “Ein System zur Erstellung taktiler Karten für blinde und sehbehinderte Menschen” (German for “A system creating tactile maps for blind and visually impaired people”) (Hänßgen, 2012). The system consists of two parts. The first part is new software especially designed and developed for creating tactile maps addressing the needs of blind and visually impaired people on tactile information. The second is an embossing device based on a modified CNC (computer numerical control) router. By using OpenStreetMap-data, the developed system is capable of embossing tactile maps into Braille paper and writing film.

Mindware semiótico-comunicativo: campos conceituais no ensino de física para deficientes visuais utilizando uma interface cérebro-computador

Pós-graduação em Educação para a Ciência - FC