Rahavirta-analyysit, erityisesti kassavirtalaskelma, kunnan talouden ohjauksen apuvälineenä

 The aim of this research was to determine whether a cash basis financial statement would give additional value for the financial management of a local government and whether the cash flow statement would assist in getting a true and fair view of the financial position of the local government. The goal was to develop a cash flow statement and cash flow based key ratios for the needs of local government and the possibilities to utilise them were studied. In the theoretical part of this work, the literature review section,municipal economy, the main objectives and key ratios of financial control in municipal financial management, central control systems, control instruments and different financial statements were studied. In the empirical part the possibilities of utilising the information of these different financial statements as onecontrol instrument of municipal financial management were compared. Also empirical testing of the exploitation of these financial statements was carried out. The suggestion for municipal cash flow statement and its key ratios were defined on the basis of the theoretical and empirical parts. The results show that the municipal cash flow statement is most effective in a three-part form: cash flow from ordinary operations, cash flow from investments and funding cash flow. The added value of the cash flow statement comes from its ability to better attest the financial ability for investments better than the profit and loss account. Themunicipal cash flow statement is therefore especially suitable when analysing of the sufficiency of money. In addition to absolute ratios, such as the financial margin, also relative cash basis ratios such as the financial margin percentage, liquidity percentage and investment income financing percentage are important. Also the simple cash based calculation about receiving and using money is applicable to local governments. The statement could be a part of municipal financial statements, budgets and annual reports. On the other hand, working capital flow and expense and revenue flow statements do not give added value for municipal financial management.

VAP-1 in Leukocyte Trafficking

The extravasation of leukocytes from the blood stream into the tissues is a prerequisite for adequate immune surveillance and immune reaction. The leukocyte movement from the bloodstream into the tissues is mediated by molecular bonds. The bonds are formed between adhesion molecules on endothelial cells and their counterparts expressed on leukocytes. Vascular adhesion protein-1 (VAP-1) is an endothelial adhesion molecule mediating leukocyte interactions with endothelium. It is also an enzyme having semicarbazide sensitive amine oxidase (SSAO) activity. The SSAOactivity catalyses deamination of primary amines into corresponding aldehyde and during the enzymatic reaction hydrogen peroxide and ammonia are produced. The aim of this study was to investigate the relationship between the adhesive and enzymatic activities of VAP-1. The role of VAP-1 in leukocyte traffic was studied in vivo under normal and pathological conditions in VAP-1 deficient mice. The results from in vitro flow-based assays indicated that VAP-1 uses both SSAOactivity and its adhesive epitope to bind leukocytes, and both are perquisites for VAP-1 mediated adhesion. Furthermore, in vivo results demonstrated that leukocyte trafficking was impaired in vivo by deleting VAP-1 or inhibiting SSAO-activity. There was impairment in lymphocyte recirculation as well as leukocyte accumulation into the inflamed area. Moreover, the VAP-1 deficient mice did not show generalized defects in antimicrobial responses, whereas significant reduction in tumor progression and neovascularization was observed. These results indicate that VAP-1 could be used as a target in anti-adhesive therapies either by blocking its adhesive epitope with antibodies or by inhibiting its SSAO-activity using inhibitors. Moreover, targeting of VAP-1 may provide a new way of inhibiting neovascularization in tumors.

Informações essenciais para a caracterização de um sistema de análise em fluxo

Essential aspects for characterization of a flow-based analytical procedure or system are discussed in order to permit the composition of a checklist that will lead to a protocol for reporting results and systems in flow analysis. Aspects more related to chromatographic procedures are not considered. The intent is to present normalized proposals in the field of flow analysis for practitioners and developers.

Fluvio-morphological processes of meander bends - Combining conventional field measurements, close-range remote sensing and computational modelling

Meandering rivers have been perceived to evolve rather similarly around the world independently of the location or size of the river. Despite the many consistent processes and characteristics they have also been noted to show complex and unique sets of fluviomorphological processes in which local factors play important role. These complex interactions of flow and morphology affect notably the development of the river. Comprehensive and fundamental field, flume and theoretically based studies of fluviomorphological processes in meandering rivers have been carried out especially during the latter part of the 20th century. However, as these studies have been carried out with traditional field measurements techniques their spatial and temporal resolution is not competitive to the level achievable today. The hypothesis of this study is that, by exploiting e increased spatial and temporal resolution of the data, achieved by combining conventional field measurements with a range of modern technologies, will provide new insights to the spatial patterns of the flow-sediment interaction in meandering streams, which have perceived to show notable variation in space and time. This thesis shows how the modern technologies can be combined to derive very high spatial and temporal resolution data on fluvio-morphological processes over meander bends. The flow structure over the bends is recorded in situ using acoustic Doppler current profiler (ADCP) and the spatial and temporal resolution of the flow data is enhanced using 2D and 3D CFD over various meander bends. The CFD are also exploited to simulate sediment transport. Multi-temporal terrestrial laser scanning (TLS), mobile laser scanning (MLS) and echo sounding data are used to measure the flow-based changes and formations over meander bends and to build the computational models. The spatial patterns of erosion and deposition over meander bends are analysed relative to the measured and modelled flow field and sediment transport. The results are compared with the classic theories of the processes in meander bends. Mainly, the results of this study follow well the existing theories and results of previous studies. However, some new insights regarding to the spatial and temporal patterns of the flow-sediment interaction in a natural sand-bed meander bend are provided. The results of this study show the advantages of the rapid and detailed measurements techniques and the achieved spatial and temporal resolution provided by CFD, unachievable with field measurements. The thesis also discusses the limitations which remain in the measurement and modelling methods and in understanding of fluvial geomorphology of meander bends. Further, the hydro- and morphodynamic models’ sensitivity to user-defined parameters is tested, and the modelling results are assessed against detailed field measurement. The study is implemented in the meandering sub-Arctic Pulmanki River in Finland. The river is unregulated and sand-bed and major morphological changes occur annually on the meander point bars, which are inundated only during the snow-melt-induced spring floods. The outcome of this study applies to sandbed meandering rivers in regions where normally one significant flood event occurs annually, such as Arctic areas with snow-melt induced spring floods, and where the point bars of the meander bends are inundated only during the flood events.

SDN in an ISP Environment

As computer networks grow larger and more complex there is a need for a new, simpler kind of approach to configuring them. Software Defined Networking (SDN) takes the control plane away from individual nodes and centralizes the network control by utilizing a flow based traffic management. In this thesis the suitability of SDN in a small ISP (Internet Service Provider) network is considered for an alternative to the current traditional core network and access network OSSs (Operations Support System), mainly to simplify the network management but also to see what else would SDN offer for such an environment. Combining information learned from a theoretical study on the matter to a more practical experiment of SDN network simulation using Mininet simulation software and OpenDayLight SDN controller software does this. Although the simulation shows that SDN is able to provide the functionality needed for the network, the immaturity of the technology suggests that for a small ISP network there is no need to utilize SDN just yet. For when SDN becomes more commonplace a brief transition plan is introduced.

Local Binary Patterns in Focal-Plane Processing. Analysis and Applications

Feature extraction is the part of pattern recognition, where the sensor data is transformed into a more suitable form for the machine to interpret. The purpose of this step is also to reduce the amount of information passed to the next stages of the system, and to preserve the essential information in the view of discriminating the data into different classes. For instance, in the case of image analysis the actual image intensities are vulnerable to various environmental effects, such as lighting changes and the feature extraction can be used as means for detecting features, which are invariant to certain types of illumination changes. Finally, classification tries to make decisions based on the previously transformed data. The main focus of this thesis is on developing new methods for the embedded feature extraction based on local non-parametric image descriptors. Also, feature analysis is carried out for the selected image features. Low-level Local Binary Pattern (LBP) based features are in a main role in the analysis. In the embedded domain, the pattern recognition system must usually meet strict performance constraints, such as high speed, compact size and low power consumption. The characteristics of the final system can be seen as a trade-off between these metrics, which is largely affected by the decisions made during the implementation phase. The implementation alternatives of the LBP based feature extraction are explored in the embedded domain in the context of focal-plane vision processors. In particular, the thesis demonstrates the LBP extraction with MIPA4k massively parallel focal-plane processor IC. Also higher level processing is incorporated to this framework, by means of a framework for implementing a single chip face recognition system. Furthermore, a new method for determining optical flow based on LBPs, designed in particular to the embedded domain is presented. Inspired by some of the principles observed through the feature analysis of the Local Binary Patterns, an extension to the well known non-parametric rank transform is proposed, and its performance is evaluated in face recognition experiments with a standard dataset. Finally, an a priori model where the LBPs are seen as combinations of n-tuples is also presented

Simulative Risikoanalyse von Biomethanprojekten

Im Zuge der Novellierung der Gasnetzzugangsverordnung sowie des Erneuerbare-Energien-Gesetzes entwickelte sich die Einspeisung von Biomethan in das Erdgasnetz als alternative Investitionsmöglichkeit der Erneuerbare-Energien-Branche. Als problematisch erweist sich dabei die Identifikation und Strukturierung einzelner Risikofaktoren zu einem Risikobereich, sowie die anschließende Quantifizierung dieser Risikofaktoren innerhalb eines Risikoportfolios. Darüber hinaus besteht die Schwierigkeit, diese Risikofaktoren in einem cashflowbasierten und den Ansprüchen der Investoren gewachsenem Risikomodell abzubilden. Zusätzlich müssen dabei Wechselwirkungen zwischen einzelnen Risikofaktoren berücksichtigt werden. Aus diesem Grund verfolgt die Dissertation das Ziel, die Risikosituation eines Biomethanprojektes anhand aggregierter und isolierter Risikosimulationen zu analysieren. Im Rahmen einer Diskussion werden Strategien und Instrumente zur Risikosteuerung angesprochen sowie die Implementierungsfähigkeit des Risikomodells in das Risikomanagementsystem von Investoren. Die Risikomaße zur Beschreibung der Risikoauswirkung betrachten die Shortfälle einer Verteilung. Dabei beziehen sich diese auf die geplanten Ausschüttungen sowie interne Verzinsungsansprüche der Investoren und die von Kreditinstituten geforderte minimale Schuldendienstdeckungsrate. Im Hinblick auf die Risikotragfähigkeit werden liquiditätsorientierte Kennzahlen hinzugezogen. Investoren interessieren sich vor dem Hintergrund einer gezielten Risikosteuerung hauptsächlich für den gefahrvollsten Risikobereich und innerhalb dessen für den Risikofaktor, der die größten Risikoauswirkungen hervorruft. Zudem spielt der Zeitpunkt maximaler Risikoauswirkung eine große Rolle. Als Kernaussage dieser Arbeit wird festgestellt, dass in den meisten Fällen die Aussagefähigkeit aggregierter Risikosimulationen durch Überlagerungseffekte negativ beeinträchtigt wird. Erst durch isoliert durchgeführte Risikoanalysen können diese Effekte eliminiert werden. Besonders auffällig gestalten sich dabei die Ergebnisse der isoliert durchgeführten Risikoanalyse des Risikobereichs »Politik«. So verursacht dieser im Vergleich zu den übrigen Risikobereichen, wie »Infrastruktur«, »Rohstoffe«, »Absatzmarkt« und »Finanzmarkt«, die geringsten Wahrscheinlichkeiten avisierte Planwerte der Investoren zu unterschreiten. Kommt es jedoch zu einer solchen Planwert-Unterschreitung, nehmen die damit verbundenen Risikoauswirkungen eine überraschende Position im Risikoranking der Investoren ein. Hinsichtlich der Aussagefähigkeit des Risikomodells wird deutlich, dass spezifische Risikosichtweisen der Investoren ausschlaggebend dafür sind, welche Strategien und Instrumente zur Risikosenkung umgesetzt werden. Darüber hinaus wird festgestellt, dass die Grenzen des Risikomodells in der Validität der Expertenmeinungen und dem Auffinden einer Optimallösung zu suchen sind.

salud financiera y riesgo en los estados financieros de la empresa avianca del sector aeronautico

La globalización y la competitividad como realidad de las empresas, implica que los gerentes preparen a sus empresas de la mejor manera para sobrevivir en este mundo tan inestable y cambiante. El primer paso consta de investigar y medir como se encuentra la empresa en cada uno de sus componentes, tales como recurso humano, mercadeo, logística, operación y por último y más importante las finanzas. El conocimiento de salud financiera y de los riesgos asociados a la actividad de las empresas, les permitirá a los gerentes tomar las decisiones correctas para ser rentables y perdurables en el mundo de los negocios inmerso en la globalización y competitividad. Esta apreciación es pertinente en Avianca S.A. esto teniendo en cuenta su progreso y evolución desde su primer vuelo el 5 de diciembre de 1919 comercial, hasta hoy cuando cotiza en la bolsa de Nueva York. Se realizó un análisis de tipo descriptivo, acompañado de la aplicación de ratios y nomenclaturas, dando lugar a establecer la salud financiera y los riesgos, no solo de Avianca sino también del sector aeronáutico. Como resultado se obtuvo que el sector aeronáutico sea financieramente saludable en el corto plazo, pero en el largo plazo su salud financiera se ve comprometida por los riegos asociados al sector y a la actividad desarrollada.

Variación en la resistencia al flujo de los tubos endotraqueales pediátricos modificando su longitud

Introducción: Se conocen los beneficios del uso de los tubos endotraqueales con neumotaponador, aunque dicha práctica tiene un impacto sobre el trabajo respiratorio durante el acto anestésico sin embargo se propone estudiar las consecuencias físicas de la variación en la longitud de los tubos para compensar dicha perdida de flujo, con base en la ley de Hagen-Poiseuille. Metodología: Se realizó un estudio experimental in vitro, en el cual se realizaron mediciones repetidas de flujo, variando la longitud y diámetro de diferentes tubos endotraqueales pediátricos (desde calibre 3.5mm hasta 6.5mm), con longitudes de 20cm, 15 cm, 10 cm y manteniendo su longitud original. Se analizaron los datos con el fin de medir el impacto sobre el flujo. Resultados: A pesar que los resultados muestran diferencias estadísticamente significativas (p0,000), la variación en la longitud de los tubos endotraqueales pediátricos tiene mucho menor impacto sobre la variación en el flujo, que la modificación del diámetro. Discusión: Si bien la práctica de acortar la longitud de un tubo endotraqueal pediátrico puede ayudar a reducir el espacio muerto y la retención de CO2, el impacto que tiene sobre el flujo es poco. Cuando se trata de disminuir el trabajo respiratorio de un niño en ventilación espontánea durante el acto anestésico, se debe escoger de forma apropiada el calibre de tubo correspondiente para la edad.

Efficient shock capturing for isentropic flows using arithmetic averaging

A shock capturing scheme is presented for the equations of isentropic flow based on upwind differencing applied to a locally linearized set of Riemann problems. This includes the two-dimensional shallow water equations using the familiar gas dynamics analogy. An average of the flow variables across the interface between cells is required, and this average is chosen to be the arithmetic mean for computational efficiency, leading to arithmetic averaging. This is in contrast to usual ‘square root’ averages found in this type of Riemann solver where the computational expense can be prohibitive. The scheme is applied to a two-dimensional dam-break problem and the approximate solution compares well with those given by other authors.

Analytic Benchmark Solutions for Open-Channel Flows

An important test of the quality of a computational model is its ability to reproduce standard test cases or benchmarks. For steady open–channel flow based on the Saint Venant equations some benchmarks exist for simple geometries from the work of Bresse, Bakhmeteff and Chow but these are tabulated in the form of standard integrals. This paper provides benchmark solutions for a wider range of cases, which may have a nonprismatic cross section, nonuniform bed slope, and transitions between subcritical and supercritical flow. This makes it possible to assess the underlying quality of computational algorithms in more difficult cases, including those with hydraulic jumps. Several new test cases are given in detail and the performance of a commercial steady flow package is evaluated against two of them. The test cases may also be used as benchmarks for both steady flow models and unsteady flow models in the steady limit.

Interpretation of ageostrophic winds and implications for jet stream maintenance

The use of ageostrophic flow to infer the presence of vertical circulations in the entrances and exits of the climatological jet streams is questioned. Problems of interpretation arise because of the use of different definitions of geostrophy in theoretical studies and in analyses of atmospheric data. The nature and role of the ageostrophic flow based on constant and variable Coriolis parameter definitions of geostrophy vary. In the latter the geostrophic divergence cannot be neglected, so the vertical motion is not associated solely with the ageostrophic flow. Evidence is presented suggesting that ageostrophic flow in the climatological jet streams is primarily determined by the kinematic requirements of wave retrogression rather than by a forcing process. These requirements are largely met by the rotational flow, with the divergent circulations present being geostrophically forced, and so playing a secondary, restoring role.

Applications of electrified dust and dust devil electrodynamics to Martian atmospheric electricity

Atmospheric transport and suspension of dust frequently brings electrification, which may be substantial. Electric fields of 10 kVm-1 to 100 kVm-1 have been observed at the surface beneath suspended dust in the terrestrial atmosphere, and some electrification has been observed to persist in dust at levels to 5 km, as well as in volcanic plumes. The interaction between individual particles which causes the electrification is incompletely understood, and multiple processes are thought to be acting. A variation in particle charge with particle size, and the effect of gravitational separation explains to, some extent, the charge structures observed in terrestrial dust storms. More extensive flow-based modelling demonstrates that bulk electric fields in excess of 10 kV m-1 can be obtained rapidly (in less than 10 s) from rotating dust systems (dust devils) and that terrestrial breakdown fields can be obtained. Modelled profiles of electrical conductivity in the Martian atmosphere suggest the possibility of dust electrification, and dust devils have been suggested as a mechanism of charge separation able to maintain current flow between one region of the atmosphere and another, through a global circuit. Fundamental new understanding of Martian atmospheric electricity will result from the ExoMars mission, which carries the DREAMS (Dust characterization, Risk Assessment, and Environment Analyser on the Martian Surface)-MicroARES (Atmospheric Radiation and Electricity Sensor) instrumentation to Mars in 2016 for the first in situ measurements.

Shape-controlled continuous synthesis of metal nanostructures

A segmented flow-based microreactor is used for the continuous production of faceted nanocrystals. Flow segmentation is proposed as a versatile tool to manipulate the reduction kinetics and control the growth of faceted nanostructures; tuning the size and shape. Switching the gas from oxygen to carbon monoxide permits the adjustment in nanostructure growth from 1D (nanorods) to 2D (nanosheets). CO is a key factor in the formation of Pd nanosheets and Pt nanocubes; operating as a second phase, a reductant, and a capping agent. This combination confines the growth to specific structures. In addition, the segmented flow microfluidic reactor inherently has the ability to operate in a reproducible manner at elevated temperatures and pressures whilst confining potentially toxic reactants, such as CO, in nanoliter slugs. This continuous system successfully synthesised Pd nanorods with an aspect ratio of 6; thin palladium nanosheets with a thickness of 1.5 nm; and Pt nanocubes with a 5.6 nm edge length, all in a synthesis time as low as 150 s.

Avaliação da execução de aplicações orientadas à dados na arquitetura de redes em chip IPNoSys

The increasing complexity of integrated circuits has boosted the development of communications architectures like Networks-on-Chip (NoCs), as an architecture; alternative for interconnection of Systems-on-Chip (SoC). Networks-on-Chip complain for component reuse, parallelism and scalability, enhancing reusability in projects of dedicated applications. In the literature, lots of proposals have been made, suggesting different configurations for networks-on-chip architectures. Among all networks-on-chip considered, the architecture of IPNoSys is a non conventional one, since it allows the execution of operations, while the communication process is performed. This study aims to evaluate the execution of data-flow based applications on IPNoSys, focusing on their adaptation against the design constraints. Data-flow based applications are characterized by the flowing of continuous stream of data, on which operations are executed. We expect that these type of applications can be improved when running on IPNoSys, because they have a programming model similar to the execution model of this network. By observing the behavior of these applications when running on IPNoSys, were performed changes in the execution model of the network IPNoSys, allowing the implementation of an instruction level parallelism. For these purposes, analysis of the implementations of dataflow applications were performed and compared