820 resultados para variable interest entity
Resumo:
La publicación en 1992 de Nubosidad variable supuso la reanudación de la actividad novelesca de Carmen Martín Gaite, después de catorce arios dedicados al ensayo y a la historia. En esta obra, el «credo» literario de la novelista no ha variado sustancialmente en relación a otras como Ritmo lento, Retahilas o El cuarto de atrás, pero se ha visto enriquecido con una técnica que acota y fija de forma maestra todo el mundo de significaciones que se proyecta, y que podemos conceptualizar como el flirteo de la autora con la introspección, el recuerdo, y los antojos frente al tiempo pasado de una memoria vulnerable y resbaladiza. La perspectiva narrativa se revela, en este sentido, como el apoyo básico del andamiaje material de la obra.
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International accounting standards will be applied from the1st of January 2005 in accounting of member states of the EU with a view of harmonizing the accounting practices in Europe, and on the long term even more widely. The purpose of adopting IAS accounting standards is to make the financial statements and financial information received from companies more comparable and more transparent for investors and other interest groups. IAS 17 introduces the treatment of a lease agreement in the light of the new accounting standards. Finnish companies have used finance leases widely as an alternative, off-balance sheet form of financing capital investments consistently with Finnish GAAP. Along with the appliance of IAS 17 the off-balance-sheet financing possibility of leases classified as finance leases will no longer exist. IAS 17 states that finance leases are going to be recognized in the balance sheet as both assets, in form of fixed assets, and loans in liabilities classified as long and short term loans. IAS 17 will make two major changes to the income statement. Firstly, the lease payments formerly treated as variable costs are moved below the operating profit level to finance costs. Secondly, the depreciations from the leased assets are also introduced. The effects to the case company's, Fortum Shipping's, income statement and balance sheet are remarkable. Along with the appliance of IAS Fortum Shipping's net assets are somewhat going to be doubled, the amount of liabilities increases significantly and the earnings before interests and taxes increases moderately. The preceding factors have a big effect on the case company's financial key figures. So, the IAS originated effects on balance sheet and income statement have essential impacts on a company's key financial indicators. Most significant changes can be found in key ratios measuring profitability, capital structure, and efficiency. This means that when comparing the IAS calculated profits of companies with the profits calculated prior with Finnish GAAP, the analysis should be made with prudence because the figures are not comparable on straight-forward basis.
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In 2008 the regional government of Catalonia (Spain) reduced the maximum speed limit on several stretches of congested urban motorway in the Barcelona metropolitan area to 80 km/h, while in 2009 it introduced a variable speed system on other stretches of its metropolitan motorways. We use the differences-in-differences method, which enables a policy impact to be measured under specific conditions, to assess the impact of these policies on emissions of NOx and PM10. Empirical estimation indicate that reducing the speed limit to 80 km h-1 causes a 1.7 to 3.2% increase in NOx and 5.3 to 5.9% in PM10. By contrast, the variable speed policy reduced NOx and PM10 pollution by 7.7 to 17.1% and 14.5 to 17.3%. As such, a variable speed policy appears to be a more effective environmental policy than reducing the speed limit to a maximum of 80 km/h.
Resumo:
Parkinson disease (PD) is associated with a clinical course of variable duration, severity, and a combination of motor and non-motor features. Recent PD research has focused primarily on etiology rather than clinical progression and long-term outcomes. For the PD patient, caregivers, and clinicians, information on expected clinical progression and long-term outcomes is of great importance. Today, it remains largely unknown what factors influence long-term clinical progression and outcomes in PD; recent data indicate that the factors that increase the risk to develop PD differ, at least partly, from those that accelerate clinical progression and lead to worse outcomes. Prospective studies will be required to identify factors that influence progression and outcome. We suggest that data for such studies is collected during routine office visits in order to guarantee high external validity of such research. We report here the results of a consensus meeting of international movement disorder experts from the Genetic Epidemiology of Parkinson's Disease (GEO-PD) consortium, who convened to define which long-term outcomes are of interest to patients, caregivers and clinicians, and what is presently known about environmental or genetic factors influencing clinical progression or long-term outcomes in PD. We propose a panel of rating scales that collects a significant amount of phenotypic information, can be performed in the routine office visit and allows international standardization. Research into the progression and long-term outcomes of PD aims at providing individual prognostic information early, adapting treatment choices, and taking specific measures to provide care optimized to the individual patient's needs.
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PURPOSE: Congenital hypogonadotropic hypogonadism (CHH) and split hand/foot malformation (SHFM) are two rare genetic conditions. Here we report a clinical entity comprising the two. METHODS: We identified patients with CHH and SHFM through international collaboration. Probands and available family members underwent phenotyping and screening for FGFR1 mutations. The impact of identified mutations was assessed by sequence- and structure-based predictions and/or functional assays. RESULTS: We identified eight probands with CHH with (n = 3; Kallmann syndrome) or without anosmia (n = 5) and SHFM, seven of whom (88%) harbor FGFR1 mutations. Of these seven, one individual is homozygous for p.V429E and six individuals are heterozygous for p.G348R, p.G485R, p.Q594*, p.E670A, p.V688L, or p.L712P. All mutations were predicted by in silico analysis to cause loss of function. Probands with FGFR1 mutations have severe gonadotropin-releasing hormone deficiency (absent puberty and/or cryptorchidism and/or micropenis). SHFM in both hands and feet was observed only in the patient with the homozygous p.V429E mutation; V429 maps to the fibroblast growth factor receptor substrate 2α binding domain of FGFR1, and functional studies of the p.V429E mutation demonstrated that it decreased recruitment and phosphorylation of fibroblast growth factor receptor substrate 2α to FGFR1, thereby resulting in reduced mitogen-activated protein kinase signaling. CONCLUSION: FGFR1 should be prioritized for genetic testing in patients with CHH and SHFM because the likelihood of a mutation increases from 10% in the general CHH population to 88% in these patients.Genet Med 17 8, 651-659.
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[eng] An observable study on the behaviour in the laboratory of Pharmaceutical Technology II (pharmaceutical pilot plant), with two groups of students of 3rd course (proactive aptitude and valuation of the"knowledge to do acquired") is carried out. The variable between groups is that one has realised a training (by means of self-study of an interactive application multimedia, especially designed), without tutorship on behalf the teacher in front of the other group that carried out the same training with the same material but with the guide of the teacher in the computer lab. On the one hand it is valued if there is some effect differentiator between both types of training, by means of the accounting of the correct results obtained in a previous test to the entrance in the pilot plant and by another one the valuation that the professors made responsible for the groups of practices in situ. The results demonstrate the previous hypothesis that there must not be significant differences between the groups, beyond the inherent ones to personality of the students itself (interest and personal implication by the subject). On the other hand the test for the observation in the laboratory did not facilitate the distinction of objective differences. [spa] Se lleva a cabo un estudio observacional sobre el comportamiento de los estudiantes (aptitud pro-activa y valoración del “saber hacer adquirido”) en el laboratorio de Tecnología Farmacéutica II (planta piloto farmacéutica) de dos grupos de estudiantes de 3er curso. La variable entre los dos grupos es que uno ha realizado una formación no presencial (mediante el autoestudio de una aplicación interactiva multimedia, especialmente diseñada), sin tutoría por parte del profesor, frente al otro grupo que llevó a cabo la misma formación con el mismo material pero con la guía del profesor en el aula de informática. Por una parte se valora si hay algún efecto diferenciador entre ambos tipos de formación, mediante la contabilización de los resultados correctos obtenidos en un test previo a la entrada en la planta piloto y por otro la valoración que hicieron los profesores responsables de los grupos de prácticas in situ. Los resultados demuestran la hipótesis previa de que no debían existir diferencias significativas entre los grupos, más allá de las inherentes a la propia personalidad de los estudiantes (interés e implicación personal por el tema). Por otra parte el test para la observación en el laboratorio no facilitó la distinción de diferencias objetivas.
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As the world’s energy demand is increasing, a durable solution to control it is to improve the energy efficiency of the processes. It has been estimated that pumping applications have a significant potential for energy savings trough equipment or control system changes. For many pumping application the use of a variable speed drive as a process control element is the most energy efficient solution. The main target of this study is to examine the energy efficiency of a drive system that moves the pump. In a larger scale the purpose of this study is to examine how the different manufacturers’ variable speed drives are functioning as a control device of a pumping process. The idea is to compare the drives from a normal pump user’s point of view. The things that are mattering for the pump user are the efficiency gained in the process and the easiness of the use of the VSD. So some thought is given also on valuating the user-friendliness of the VSDs. The VSDs are compared to each other also on the basis of their life cycle energy costs in different kind of pumping cases. The comparison is made between ACS800 from ABB, VLT AQUA Drive from Danfoss, NX-drive from Vacon and Micromaster 430 from Siemens. The efficiencies are measured in power electronics laboratory in the Lappeenranta University of Technology with a system that consists of a variable speed drive, an induction motor with dc-machine, two power analyzers and a torque transducer. The efficiencies are measured as a function of a load at different frequencies. According to measurement results the differences between the measured system efficiencies on the actual working area of pumping are on average few percent units. When examining efficiencies at the whole range of different loads and frequencies, the differences get bigger. At low frequencies and loads the differences between the most efficient and the least efficient systems are at the most about ten percent units. At the most of the tested points ABB’s drive seem to have slightly better efficiencies than the other drives.
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Previous studies have identified the rivalry among technological platforms as one of the main driving forces of broadband services penetration. This paper draws on data from the Spanish market between 2005 and 2011 to estimate the main determinants of broadband prices. Controlling for broadband tariffs features and network variables, we examine the impact of the different modes of competition on prices. We find that inter-platform competition has no significant effects over prices, while intra-platform competition is a key driver of the prices charged in the broadband market. Our analysis suggests that the impact of different types of competition on prices is critically affected by the levels of development of the broadband market achieved by the considered country
Resumo:
BACKGROUND: Numerous studies have examined determinants leading to preponderance of women in major depressive disorder (MDD), which is particularly accentuated for the atypical depression subtype. It is thus of interest to explore the specific indirect effects influencing the association between sex and established depression subtypes. METHODS: The data of 1624 subjects with a lifetime diagnosis of MDD derived from the population-based PsyCoLaus data were used. An atypical (n=256), a melancholic (n=422), a combined atypical and melancholic features subtype (n=198), and an unspecified MDD group (n=748) were constructed according to the DSM-IV specifiers. Path models with direct and indirect effects were applied to the data. RESULTS: Partial mediation of the female-related atypical and combined atypical-melancholic depression subtypes was found. Early anxiety disorders and high emotion-orientated coping acted as mediating variables between sex and the atypical depression subtype. In contrast, high Body Mass Index (BMI) served as a suppression variable, also concerning the association between sex and the combined atypical-melancholic subtype. The latter association was additionally mediated by an early age of MDD onset and early/late anxiety disorders. LIMITATIONS: The use of cross-sectional data does not allow causal conclusions. CONCLUSIONS: This is the first study that provides evidence for a differentiation of the general mechanisms explaining sex differences of overall MDD by depression subtypes. Determinants affecting the pathways begin early in life. Since some of them are primarily of behavioral nature, the present findings could be a valuable target in mental health care.
Resumo:
We present preliminary results of a campaign undertaken with different radio interferometers to observe a sample of the most variable unidentified EGRET sources. We expect to detect which of the possible counterparts of the gamma-ray sources (any of the radio emitters in the field) varies in time with similar timescales as the gamma-ray variation. If the gamma-rays are produced in a jet-like source, as we have modelled theoretically, synchrotron emission is also expected at radio wavelengths. Such radio emission should appear variable in time and correlated with the gamma-ray variability.
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This thesis presents briefly the basic operation and use of centrifugal pumps and parallel pumping applications. The characteristics of parallel pumping applications are compared to circuitry, in order to search analogy between these technical fields. The purpose of studying circuitry is to find out if common software tools for solving circuit performance could be used to observe parallel pumping applications. The empirical part of the thesis introduces a simulation environment for parallel pumping systems, which is based on circuit components of Matlab Simulink —software. The created simulation environment ensures the observation of variable speed controlled parallel pumping systems in case of different controlling methods. The introduced simulation environment was evaluated by building a simulation model for actual parallel pumping system at Lappeenranta University of Technology. The simulated performance of the parallel pumps was compared to measured values of the actual system. The gathered information shows, that if the initial data of the system and pump perfonnance is adequate, the circuitry based simulation environment can be exploited to observe parallel pumping systems. The introduced simulation environment can represent the actual operation of parallel pumps in reasonably accuracy. There by the circuitry based simulation can be used as a researching tool to develop new controlling ways for parallel pumps.
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Biomedical research is currently facing a new type of challenge: an excess of information, both in terms of raw data from experiments and in the number of scientific publications describing their results. Mirroring the focus on data mining techniques to address the issues of structured data, there has recently been great interest in the development and application of text mining techniques to make more effective use of the knowledge contained in biomedical scientific publications, accessible only in the form of natural human language. This thesis describes research done in the broader scope of projects aiming to develop methods, tools and techniques for text mining tasks in general and for the biomedical domain in particular. The work described here involves more specifically the goal of extracting information from statements concerning relations of biomedical entities, such as protein-protein interactions. The approach taken is one using full parsing—syntactic analysis of the entire structure of sentences—and machine learning, aiming to develop reliable methods that can further be generalized to apply also to other domains. The five papers at the core of this thesis describe research on a number of distinct but related topics in text mining. In the first of these studies, we assessed the applicability of two popular general English parsers to biomedical text mining and, finding their performance limited, identified several specific challenges to accurate parsing of domain text. In a follow-up study focusing on parsing issues related to specialized domain terminology, we evaluated three lexical adaptation methods. We found that the accurate resolution of unknown words can considerably improve parsing performance and introduced a domain-adapted parser that reduced the error rate of theoriginal by 10% while also roughly halving parsing time. To establish the relative merits of parsers that differ in the applied formalisms and the representation given to their syntactic analyses, we have also developed evaluation methodology, considering different approaches to establishing comparable dependency-based evaluation results. We introduced a methodology for creating highly accurate conversions between different parse representations, demonstrating the feasibility of unification of idiverse syntactic schemes under a shared, application-oriented representation. In addition to allowing formalism-neutral evaluation, we argue that such unification can also increase the value of parsers for domain text mining. As a further step in this direction, we analysed the characteristics of publicly available biomedical corpora annotated for protein-protein interactions and created tools for converting them into a shared form, thus contributing also to the unification of text mining resources. The introduced unified corpora allowed us to perform a task-oriented comparative evaluation of biomedical text mining corpora. This evaluation established clear limits on the comparability of results for text mining methods evaluated on different resources, prompting further efforts toward standardization. To support this and other research, we have also designed and annotated BioInfer, the first domain corpus of its size combining annotation of syntax and biomedical entities with a detailed annotation of their relationships. The corpus represents a major design and development effort of the research group, with manual annotation that identifies over 6000 entities, 2500 relationships and 28,000 syntactic dependencies in 1100 sentences. In addition to combining these key annotations for a single set of sentences, BioInfer was also the first domain resource to introduce a representation of entity relations that is supported by ontologies and able to capture complex, structured relationships. Part I of this thesis presents a summary of this research in the broader context of a text mining system, and Part II contains reprints of the five included publications.
Resumo:
Demonstration of survival and outcome of progressive multifocal leukoencephalopathy (PML) in a 56-year-old patient with common variable immunodeficiency, consisting of severe hypogammaglobulinemia and CD4+ T lymphocytopenia, during continuous treatment with mirtazapine (30 mg/day) and mefloquine (250 mg/week) over 23 months. Regular clinical examinations including Rankin scale and Barthel index, nine-hole peg and box and block tests, Berg balance, 10-m walking tests, and Montreal Cognitive Assessment (MoCA) were done. Laboratory diagnostics included complete blood count and JC virus (JCV) concentration in cerebrospinal fluid (CSF). The noncoding control region (NCCR) of JCV, important for neurotropism and neurovirulence, was sequenced. Repetitive MRI investigated the course of brain lesions. JCV was detected in increasing concentrations (peak 2568 copies/ml CSF), and its NCCR was genetically rearranged. Under treatment, the rearrangement changed toward the archetype sequence, and later JCV DNA became undetectable. Total brain lesion volume decreased (8.54 to 3.97 cm(3)) and atrophy increased. Barthel (60 to 100 to 80 points) and Rankin (4 to 2 to 3) scores, gait stability, and box and block (7, 35, 25 pieces) and nine-hole peg (300, 50, 300 s) test performances first improved but subsequently worsened. Cognition and walking speed remained stable. Despite initial rapid deterioration, the patient survived under continuous treatment with mirtazapine and mefloquine even though he belongs to a PML subgroup that is usually fatal within a few months. This course was paralleled by JCV clones with presumably lower replication capability before JCV became undetectable. Neurological deficits were due to PML lesions and progressive brain atrophy.